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Pengaruh Mental Accounting, Literasi Keuangan, dan Pemahaman Akuntansi Terhadap Pengelolaan Keuangan Dengan Moderasi Self-Control Pada Guru di Pontianak Kota

  • Eowyn Avrillia Cahyani1*
  • Helisa Noviarty2
  • Vitriyan Espa3
1,2,3 Tanjungpura University image/svg+xml
* Corresponding Author: Eowyn Avrillia Cahyani

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

How to Cite

Citation Format
Cahyani, E. A., Noviarty, H., & Espa, V. (2025). Pengaruh Mental Accounting, Literasi Keuangan, dan Pemahaman Akuntansi Terhadap Pengelolaan Keuangan Dengan Moderasi Self-Control Pada Guru di Pontianak Kota. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(4), 2156-2166. https://doi.org/10.35870/jemsi.v11i4.4310

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Author Biographies

Eowyn Avrillia Cahyani, Tanjungpura University

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura, Kota Pontianak, Provinsi Kalimantan Barat, Indonesia.

Helisa Noviarty, Tanjungpura University

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura, Kota Pontianak, Provinsi Kalimantan Barat, Indonesia.

Vitriyan Espa, Tanjungpura University

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura, Kota Pontianak, Provinsi Kalimantan Barat, Indonesia.

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Copyright (c) 2025 Eowyn Avrillia Cahyani, Helisa Noviarty, Vitriyan Espa

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This work is licensed under a Creative Commons Attribution 4.0 International License.

This is an open-access journal distributed under the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits unrestricted use, distribution, reproduction, and adaptation in any medium (even commercially), provided appropriate credit is given to the original author(s), a link to the license is provided, and any changes made are indicated. Authors retain copyright without restrictions and grant the journal the right of first publication as well as non-exclusive publishing rights for archiving, indexing, and scholarly dissemination.

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