The Theory of Planned Behavior is a development of the Theory of Reasoned Action. (Devi et al., 2021) stated that the Theory of Planned Behavior has been widely applied to understand how individual behave and how to show reaction. This theory is a social psychology theory that predicts human behavior. According to Ajsen (1991) in Devi (2020) Theory of Planned Behavior is a behavioral theory which explains that individual behavior is influenced by their perceptions. A person's actions in carrying out a behavior are influenced by their interest in the behavior. Intention to behave is influenced by three components, including individual attitudes towards behavior, behavior influenced by subjective norms, and perceived behavioral control. The assumption formed in the Theory of Planned Behavior is that humans are creatures who are rational in using information that suits themselves. This theory is suitable to explain behavior a perpetrator business Which tightly connection with financial management behavior , where business actors make plans for the business they are running and these plans cannot be separated from the financial attitude that the business actor has.

Financial management behavior is one of the important concepts that must be implemented in business activities in order to create healthy finances and achieve economic prosperity. According to (Wahyuni & Raprayogha, 2021), management behavior or financial management is defined as the individual's ability to organize, manage, plan, budget, study, control, search and store daily financial sources. The level of an individual's desire to fulfill the basic needs of life in accordance with the level of per capita income triggers the emergence of financial management behavior (Djonn, 2019).

Financial literacy is a person's level of understanding and ability to manage finances for making decisions related to finance (Rusnawati & S., 2022). According to (Amri & Iramani, 2018), financial literacy for MSMEs is the ability of managers to record financial reports, manage debt and manage budgets.

Financial attitudes determine how people spend, save, hoard and squander money. Financial attitudes can influence personal financial problems, such as arrears in bill payments and lack of income to meet needs (Sandi et al., 2020). According to (Nurjanah et al., 2022) understanding financial attitudes helps a person understand what they think plays a role in their relationship with money. Therefore, the term financial attitude is defined as a state of mind, opinions and judgments about finances.

Income is the amount of income received during a certain period based on type of work, achievements and length of work (Arianti, 2020). Indicator in variable according to (Agency, 2023) divides into 5 income classification groups, namely as follows:

a. Income very tall: more from IDR 5,000,000 per month

b. Income tall Rp. 3,500,000 – Rp. 5,000,000 per month.

c. Income medium: Rp.2,500,000 up to IDR 3,500,000 per month.

d. Income low: Rp. 1,500,000 to/d IDR 2,400,000 per month.

e. Income small: not enough from Rp. 1,500,000 per month.

According to (Budiono, 2020) the influence of financial literacy on management behavior finance or management behavior based The theory of planned behavior explains that a person carries out certain behaviors because they have intentions and goals in doing so, motivated by information factors, namely financial knowledge . Financial knowledge is a factor underlying decision making decision finance somebody. His height knowledge financial ones owned each individual so possibility big skills related decision and financial allocation such as planning, arranging financial funds, allocating money for investment, saving for the future can work well according to needs and not just a desire. This is in line with results study (Saskia & Yulhendri, 2020); (Fadilah & Purwanto, 2022), and (Nurjanah et al., 2022) who explain that the better a person's level of financial literacy, the more the more good in behavior manage finance on business which is being executed. Based on the description, it can be concluded that the hypothesis in this research is

H1: Financial Literacy influences financial management behavior

Financial attitude refers to how each individual or person responds to the financial problems they face. Meanwhile, financial management behavior refers to how a person behaves in financial matters as measured by the individual's actions. According to Humaira (2017), the more positive the attitude towards financial management and supported by the amount of financial knowledge one has, the more financial management practices that can be applied. Understanding of financial attitudes about how a person helps to understand What Which trusted related to relationships himself with Money. Therefore, the definition of financial attitude is defined as a state of mind, opinion, as well as evaluation about finance. (Rizkiawati & Asandimitra, 2018) explained that financial attitude has no effect on financial management behavior, because each respondent has a different view (mindset) towards finance, including in responding to the existing financial situation. Apart from that, if you look at the average of respondents' answers, there are respondents who have a less good financial attitude with respondents which own financial attitude which good no there are differences regarding their financial management behavior. Based on the description, it can be concluded that the hypothesis in this research is:

H2: Financial attitudes influence financial management behavior

According to (Rizkiawati & Asandimitra, 2018) influence income towards financial management behavior or financial management behavior is based on the theory of planned behavior which explains that somebody in do a number of behavior because own intention and goals in do it background by some factors, including social factors in the form of income. High level of income each individual, possibility big will show behavior finance which is wiser considering that the income you have gives you the opportunity to take action with a sense of responsibility. This is in accordance with the results (Arianti, 2020) which states that a higher salary will cause someone to have a better attitude towards budgeting and money management.

Research conducted by (Zikrillah et al., 2021) and (Budiono, 2020) states that income influences the financial management of MSMEs players. Based on the description above, the following hypothesis can be formulated:

H3 : Income influential to financial management behavior

The results of the research show that there is a positive influence of Financial Literacy on Financial Management Behavior among MSMEs in the Trade Sector in the City of Surakarta. This is proven by the statistical results of the t test for the financial literacy variable which obtained the calculated t value of 2.933 and the t table value of 1.667. With a significance level of 0.005. In study This show t count more big from t table (2.933 > 1.667), sig value level. which is smaller than 0.05 (0.005 < 0.05) and coefficient multiple regression has mark positive of 0.276. Thus, this research succeeded in proving the first hypothesis which states "Financial literacy has a positive and significant effect on Financial Management Behavior among MSMEs players in the trade sector in the City of Surakarta."

Matter the in line with results study (Saskia & Yulhendri, 2020) and (Nurjanah et al., 2022) which explains that the better the literacy level finance someone then will getting better at financial management behavior in the business being run.

The results of the research show that there is no positive influence of Financial Siakp on Financial Management Behavior among MSMEs in the trade sector in City Surakarta. Matter This proven with result statistics test t variable attitude finance Which earned value mark t count of -0.119 and the t table value is 1.667. With a significance level of 0.906. In study This show t count more small from t table (-0.119 < 1.667), sig value level. which is greater than 0.05 (0.906 > 0.05) and coefficient regression multiple have mark negative as big as -0.022. Thus, this research succeeded in proving the second hypothesis which stated "Financial attitudes do not have a positive and significant effect on Financial Management Behavior among MSME Players in the Trade Sector in the City of Surakarta."

This research is in line with (Sari et al., 2020) which explains that increasing or decreasing financial attitudes will not influence go on down behavior management finance. Study this is also in line with (Rizkiawati & Asandimitra, 2018) who explained that financial attitudes do not influence financial management behavior, because each respondent has a different view (mindset) towards finance, including in responding to it. circumstances finance which there is. Apart from that, if seen from average answer respondents between respondents which own attitude finance less well and respondents who have good financial attitudes, there is no difference regarding their financial management behavior.

The research results show that there is a positive influence on income on Behavior Management Finance on perpetrator MSMEs trade sector in Surakarta City. This is proven by the statistical results of the t test for the financial literacy variable which obtained the calculated t value of 5.009 and the t table value of 1.667. With a significance level of 0.000. In study This show t count more big from t table (5.009 > 0.000), level mark sig. Which more small from 0.05 (0.000 < 0.05) And coefficient multiple regression has mark positive of 0.960. Thus, this research succeeded in proving the first hypothesis which states income has a positive and significant effect on Management Behavior Finance on MSMEs players in the trade sector in the City of Surakarta."

The results of research conducted by (Sari et al., 2020) state that income influences the financial management of MSMEs players.