Abstract: This particular research addresses and highlights the intersection and importance of SBEF and financial literacy, as well as the SML performance gap, which is a particularly lacking segment of the economy that underperforms as a result of financial literacy and capital deficiency, SMLs – and SBEF in particular – being a crucial yet economically sidelined part of the world. This gap in the literature, and the aim of this study, is to explore the relationship between SBEF and financial literacy performance, and the moderating effects of advocacy and accounting information. This research is predominantly qualitative in nature, with a Primary Sampling Frame drawn from a pool of 150 managers of the targeted SMEs in Indonesia. The Moderated Regression Model was used to explore financial literacy, SBEF, and SML performance; MMA, SBEF, and advocacy-accounting SME performance moderation; and confirmatory factor financial literacy relationships. The study found that SBEF financial literacy and SBEF and SME growth financial performance increase when SBEF and SME growth increase. This study suggests advanced advocacy and accounting information in addition to the developed financial literacy and entrepreneurial finance. This study identifies the impact that multiple parties, including institutional leaders, investors, and the state, can have on the area's continued development for the purposeful, sustained growth of SMEs. It also merges finance with entrepreneurship, pinpointing the important entrepreneurial approach needed to finance SMEs. It thus addresses the practical and theoretical gaps in entrepreneurial finance, as well as the role of financial literacy in SME performance.

Keywords: Performance, Financial Literacy, Small Business Entrepreneurial Finance, Accounting Information, Advocate Information

Pages: 309-317