Determination of Financial Management Behavior of DIY Accounting Students: Literacy, Inclusion, Attitude, and Self-Control
DOI:
https://doi.org/10.55587/jla.v6i2.213Keywords:
Financial Literacy, Financial Inclusion, Financial Attitude, Self-Control, Financial Management BehaviorAbstract
Purpose: This study aims to analyze the influence of financial literacy, financial inclusion, financial attitudes, and self-control on the financial management behavior of accounting students in the Special Region of Yogyakarta.
Method: In this study, the researcher took a sample of respondents who were active undergraduate accounting students registered at universities in the Special Region of Yogyakarta that had an Accounting Study Program accredited A or "Very Good". The number of samples in this study were 122 students. This research method uses a questionnaire, then processed and analyzed with SMART PLS version 4.
Finding: The results indicate that financial literacy, financial inclusion, financial attitudes, and self-control have a positive and significant influence on students' financial management behavior.
Novelty: The novelty of this research lies in its integrated examination of four key determinants financial literacy, financial inclusion, financial attitude, and self-control specifically within the context of accounting students in Yogyakarta. Unlike previous studies that often focused on general populations or different demographic groups, this study provides updated empirical evidence centered on university students with academic exposure to finance, offering new insights for developing more effective financial literacy and inclusion programs.
References
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T
Ajzen, I. (2012). The theory of planned behavior. Handbook of Theories of Social Psychology: Volume 1, July, 438–459. https://doi.org/10.4135/9781446249215.n22
Ali, M., Qamar, J., Asif, M., Khemta, N., & Jamil, H. (2016). How Knowledge and Financial Self-Efficacy Moderate the Relationship between Money Attitudes and Personal Financial Management Behavior. European Online Journal of Natural and Social Sciences, 5(2), 296–308. www.european-science.com
Allen, F., Demirguc-Kunt, A., Klapper, L., & Martinez Peria, M. S. (2012). The foundations of financial inclusion: Understanding ownership and use of formal accounts. In Journal of Financial Intermediation (Vol. 27). https://doi.org/10.1016/j.jfi.2015.12.003
Anisyah, E. N., Pinem, D., & Hidayati, S. (2021). Pengaruh literasi keuangan, inklusi keuangan dan financial technology terhadap perilaku keuangan pelaku UMKM di Kecamatan Sekupang. Management and Business Review, 5(2), 310–324. https://doi.org/10.21067/mbr.v5i2.6083
Azizah, N. S. (2020). PENGARUH LITERASI KEUANGAN, GAYA HIDUP PADA PERILAKU KEUANGAN PADA GENERASI MILENIAL. Prisma (Platform Riset Mahasiswa Akuntansi) Volume 01 Nomor 02 Tahun 2020 (Hal: 92-101), 01, 92–101.
Bestari, N. P. (2025). Makin Banyak Warga RI Pakai Pinjol, Terutama Golongan Orang Ini. CNBC Indonesia. https://www.cnbcindonesia.com/tech/20250807105220-37-655898/makin-banyak-warga-ri-pakai-pinjol-terutama-golongan-orang-ini
Demirguc-Kunt, A., Klapper, L., & Singer, D. (2017). Financial Inclusion and Inclusive Growth: A Review of Recent Empirical Evidence. Financial Inclusion and Inclusive Growth: A Review of Recent Empirical Evidence, April. https://doi.org/10.1596/1813-9450-8040
Gahagho, D. Y., Rotinsulu, O. T., & Mandeij, D. (2021). Pengaruh Literasi Keuangan Sikap Keuangan Dan Sumber Pendapatan Terhadap Perilaku Pengelolaan Keuangan Mahasiswa Fakultas Ekonomi Dan Bisnis Unsrat Dengan Niat Sebagai Variabel Intervening. Jurnal EMBA, 9(1), 543–555.
Gunawan, A., & Syakinah, U. (2022). Pengaruh Kontrol Diri Dan Literasi Keuangan Terhadap Perilaku Keuangan Mahasiswa Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Sumatera Utara. Seminar Nasional Multidisiplin Ilmu, 3(1), 146–170.
Herlindawati, D. (2017). Pengaruh Kontrol Diri, Jenis Kelamin, Dan Pendapatan Terhadap Pengelolaan Keuangan Pribadi Mahasiswa Pascasarjana Universitas Negeri Surabaya. Jurnal Ekonomi Pendidikan Dan Kewirausahaan, 3(2), 158. https://doi.org/10.26740/jepk.v3n2.p158-169
Humaira, I., & Sagoro, E. M. (2018). PENGARUH PENGETAHUAN KEUANGAN, SIKAP KEUANGAN, DAN KEPRIBADIAN TERHADAP PERILAKU MANAJEMEN KEUANGAN PADA PELAKU UMKM SENTRA KERAJINAN BATIK KABUPATEN BANTUL. Nominal, Barometer Riset Akuntansi Dan Manajemen, 7(1). https://doi.org/10.21831/nominal.v7i1.19363
Isomidinova, G., & Singh, J. S. K. (2017). Determinants of financial literacy: a quantitative study among young students in Tashkent, Uzbekistan. Electronic Journal of Business & Management, 2(1), 61–75.
Maharani, S., & Cipta, W. (2022). Pengaruh Literasi Keuangan Dan Inklusi Keuangan Terhadap Kinerja Usaha Mikro Di Desa Baktiseraga Kecamatan Buleleng. Jurnal Manajemen Bisnis, 4(3), 306–315. http://eprints.ums.ac.id/id/eprint/109699%0Ahttp://eprints.ums.ac.id/109699/1/Naskah Publikasi.pdf
Marissa, D. (2024). Pengaruh Kontrol Diri Dan Efikasi Diri Terhadap Perilaku Pengelolaan Keuangan Mahasiswa Di Kota Palembang. Konsumen & Konsumsi : Jurnal Manajemen, 3(3). https://doi.org/10.32524/kkjm.v3i3.1261
Muhamad, N. (2024). Milenial dan Gen Z Mendominasi Pengguna Paylater di Indonesia. Databoks. https://databoks.katadata.co.id/media/statistik/66b5d6e18dff3/milenial-dan-gen-z-mendominasi-pengguna-paylater-di-indonesia
Napitupulu, J. H., Ellyawati, N., & Astuti, R. F. (2021). Pengaruh Literasi Keuangan dan Sikap Keuangan Terhadap Perilaku Pengelolaan Keuangan Mahasiswa Kota Samarinda. Jurnal Pendidikan Ekonomi (JUPE), 9(3), 138–144. https://doi.org/10.26740/jupe.v9n3.p138-144
Nurhayati, H., & Nurodin, I. (2019). Pengaruh Keuangan Inklusi dan Literasi Keuangan terhadap Pengelolaan Keuangan Pribadi di Kabupaten Sukabumi. Prosiding SEMNASTERA (Seminar Nasional Teknologi Dan Riset Terapan), 1(September), 167–175. https://semnastera.polteksmi.ac.id/index.php/semnastera/article/view/28
Otoritas Jasa Keuangan. (2024). SP OJK dan BPS Umumkan Hasil Survei Nasional Literasi dan Inklusi Keuangan Tahun 2024. 1–6. https://ojk.go.id/id/berita-dan-kegiatan/siaran-pers/Pages/OJK-dan-BPS-Umumkan-Hasil-Survei-Nasional-Literasi-dan-Inklusi-Keuangan-Tahun-2024.aspx#:~:text=Hasil SNLIK tahun 2024 menunjukkan,literasi dan inklusi keuangan syariah.
Prihartono, M. R. D., Asandimitra, N., & Asandimitra, N. (2018). Behaviour Analysis Factors Influencing Financial Management Behaviour. 8(8), 308–326. https://doi.org/10.6007/IJARBSS/v8-i8/4471
Rahadi, D. R. (2023). Pengantar Partial Least Squares Structural Equation Model (PLS-SEM) 2023. In CV. Lentera Ilmu Madani (Issue Juli, p. 146).
Rustiaria, A. P. (2017). Pengaruh pengetahuan keuangan, sikap keuangan, dan tingkat pendidikan terhadap perilaku pengelolaan keuangan keluarga. Stie Perbanas Surabaya.
Sahara, Y., Fuad, M., & Setianingsih, D. (2022). The role of financial attitude, financial experience, financial knowledge and personality on student’s personal financial management behavior. SOROT, 17(3), 167. https://doi.org/10.31258/sorot.17.3.167-176
Sari, N. R., & Listiadi, A. (2021). Pengaruh Literasi Keuangan, Pendidikan Keuangan di Keluarga, Uang Saku terhadap Perilaku Pengelolaan Keuangan dengan Financial Self-Efficacy sebagai Variabel Intervening. Jurnal Pendidikan Akuntansi (JPAK), 9(1), 58–70. https://doi.org/10.26740/jpak.v9n1.p58-70
Sigo, M. R. N., Hariani, L. S., & Walipah, W. (2018). PENGARUH LITERASI KEUANGAN KECERDASAN SPIRITUAL DAN PENDIDIKAN KEUANGAN DI KELUARGA TERHADAP PENGELOLAAN KEUANGAN MAHASISWA. Jurnal Riset Pendidikan Ekonomi, 3(1). https://doi.org/10.21067/jrpe.v3i1.3812
Siswanti, I., & Halida, A. M. (2020). Self-Control As Mediating. The International Journal of Accounting and Business Society, 28(01), 105–131.
Sitinjak, C., Johanna, A., Avinash, B., & Bevoor, B. (2023). Financial Management: A System of Relations for Optimizing Enterprise Finances – a Review. Journal Markcount Finance, 1(3), 160–170. https://doi.org/10.55849/jmf.v1i3.104
Soraya, E., & Lutfiati, A. (2020). ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LITERASI KEUANGAN. Kinerja, 2(02), 111–134. https://doi.org/10.34005/kinerja.v3i01.966
Strömbäck, C., Lind, T., Skagerlund, K., Västfjäll, D., & Tinghög, G. (2017). Does self-control predict financial behavior and financial well-being? Journal of Behavioral and Experimental Finance, 14, 30–38. https://doi.org/10.1016/j.jbef.2017.04.002
Tangney, J. P., Baumeister, R. F., & Boone, A. L. (2004). High Self‐Control Predicts Good Adjustment, Less Pathology, Better Grades, and Interpersonal Success. Journal of Personality, 72(2), 271–324. https://doi.org/10.1111/j.0022-3506.2004.00263.x
Yushita, A. N. (2017). Pentingnya Literasi Keuangan Bagi Pengelolaan Keuangan Pribadi. Jurnal Nominal, VI(1), 11–26.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Jurnal Literasi Akuntansi
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
