Abstract Objective: This study aims to empirically investigate the interplay between financial literacy, entrepreneurial orientation, learning orientation, and the performance of food and beverage Micro, Small, and Medium Enterprises (MSMEs) in Bontang City, East Kalimantan Province. Method: The research, grounded in Resource-Based Theory (RBT), explores the mediation role of innovation ability in this relationship. The study encompasses 272 MSME owners as its population.
