Published: 2025-08-01
Pengaruh Mental Accounting, Literasi Keuangan, dan Pemahaman Akuntansi Terhadap Pengelolaan Keuangan Dengan Moderasi Self-Control Pada Guru di Pontianak Kota
DOI: 10.35870/jemsi.v11i4.4310
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Abstract
This study aims to analyze the effect of mental accounting, financial literacy, and accounting understanding on teacher financial management, with self-control as a moderating variable. This study used a quantitative approach with purposive sampling technique with 85 junior and senior high school teachers in Pontianak City as respondents. Data were collected through distributing questionnaires online, then analyzed using the Structural Equation Modeling method based on Partial Least Square (SEM-PLS) with the help of WarpPLS version 7.0 software. The research findings show that the variables of mental accounting, financial literacy, and accounting understanding have a positive and significant influence on teachers' financial management. However, self-control does not play a significant role as a moderating variable in the relationship between these three variables on financial management. This study contributes to the behavioral accounting literature and can be the basis for designing financial literacy and training programs for teachers.
Keywords
Mental Accounting ; Financial Literacy ; Accounting Comprehension ; Self-Control ; Financial Management ; Teachers
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 11 No. 4 (2025)
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Section: Articles
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Published: %750 %e, %2025
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License: CC BY 4.0
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Copyright: © 2025 Authors
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DOI: 10.35870/jemsi.v11i4.4310
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Eowyn Avrillia Cahyani
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura, Kota Pontianak, Provinsi Kalimantan Barat, Indonesia.
Helisa Noviarty
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura, Kota Pontianak, Provinsi Kalimantan Barat, Indonesia.
Vitriyan Espa
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura, Kota Pontianak, Provinsi Kalimantan Barat, Indonesia.
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