Abstract :
This study aims to examine the effect of financial literacy variables and government assistance on the development of MSMEs in Palopo City. This research is a descriptive quantitative research. The results show that financial literacy has a positive and significant effect on the development of MSMEs with a value of tcount (2.033) > ttable (1.98238) and the resulting significance value of 0.045 is below 0.05, which means that the better the level of financial literacy of MSME actors, the better the development of MSMEs. done and vice versa while government assistance has no effect and is not significant on the development of MSMEs with a value of tcount (1.257) < ttable (1.98238) and the resulting significance value of 0.212 is above 0.05, which means that there is still a lack of assistance from the government for the development of MSMEs.