This study aims to examine the effect of bookkeeping literacy, budgeting literacy and financial inclusion on financial
performance. The population in this study is SMEs in the city of Semarang. The sample size used was 105 SMEs,
with the sampling technique used was accidental sampling. Data analysedwith multiple linear regression. The
results showed that bookkeeping literacy, budgeting literacy and financial inclusion had a positive and significant
effect on the financial performance of SMEs. Of the three variables, the biggest influence is bookkeeping literacy