Pengaruh Mental Accounting, Literasi Keuangan, dan Pemahaman Akuntansi Terhadap Pengelolaan Keuangan Dengan Moderasi Self-Control Pada Guru di Pontianak Kota
DOI:
https://doi.org/10.35870/jemsi.v11i4.4310Keywords:
Mental Accounting, Financial Literacy, Accounting Comprehension, Self-Control, Financial Management, TeachersAbstract
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.
Downloads
References
Arianti, B. F. (2021). Literasi Keuangan (Teori dan Implementasinya). CV. Pena Persada.
Artha Aulia, F., & Wibowo Adi, K. (2023). Pengaruh literasi keuangan, perencanaan keuangan, dan sikap keuangan terhadap pengelolaan keuangan. Value Added: Majalah Ekonomi dan Bisnis, 19(1), 1–9. https://doi.org/10.26714/vameb.v19i1.10625.
Citra, R. Y., & Komara, E. F. (2025). Pengaruh literasi keuangan, fintech payment dan perilaku konsumtif terhadap perilaku pengelolaan keuangan pribadi generasi Z di Jawa Barat. Jurnal Lentera Bisnis, 14(1), 696–708. https://doi.org/10.34127/jrlab.v14i1.1393.
Cristanti, I. L., Luhsasi, D. I., & Sitorus, D. S. (2021). Pandemi Covid-19: Pengaruh perilaku konsumtif dan mental accounting terhadap pengelolaan keuangan mahasiswa FKIP UKSW. Jurnal Akuntansi dan Pajak, 22(01), 128–135. http://dx.doi.org/10.29040/jap.v22i1.2690.
Ghozali, I. (2008). Structural equation modeling: Metode alternatif dengan partial least square (PLS). Badan Penerbit Universitas Diponegoro.
Ghozali, I. (2016). Aplikasi analisis multivariete dengan program IBM SPSS 23 (8th ed.). Badan Penerbit Universitas Diponegoro.
Gunawan, A., Pirari, W. S., & Sari, M. (2020). Pengaruh literasi keuangan dan gaya hidup terhadap pengelolaan keuangan mahasiswa Prodi Manajemen Universitas Muhammadiyah Sumatera Utara. Jurnal Humaniora: Jurnal Ilmu Sosial, Ekonomi dan Hukum, 4(2), 23–35. https://doi.org/10.30601/humaniora.v4i2.1196.
Ismia, F. K., Udzikrilah, S., & Pratiwi, P. D. (2024). Pengaruh mental accounting dan literasi keuangan terhadap financial behaviour dengan dimediasi gaya hidup konsumtif mahasiswa aktif di DKI Jakarta. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 9(2), 118–130. https://dx.doi.org/10.24815/jimeka.v9i2.30045.
Khoirunnisa, R. A., & Purnamasari, P. E. (2024). Literasi keuangan memoderasi hubungan FoMO, love of money, dan self-control terhadap pengelolaan keuangan pribadi. Jurnal E-Bis: EkonomiBisnis, 8(2), 724–739. https://doi.org/10.37339/e-bis.v8i2.1801.
Kristanti, V., & Sodik, M. (2024). Pengaruh e-commerce, pengetahuan akuntansi, dan inovasi produk terhadap pengelolaan keuangan UMKM di Kota Batu. Jurnal Economina, 3(8), 815–827. https://doi.org/10.55681/economina.v3i8.1449.
Kuanta.id. (2025). Pengelolaan keuangan dapat meningkatkan kesejahteraan finansial guru. Kuanta.
Mardiana, V., & Rochmawati, R. (2020). Self-control sebagai moderasi antara pengetahuan keuangan, financial attitude, dan uang saku terhadap perilaku menabung. Jurnal Pendidikan Ilmu Sosial, 30(2), 83–98. https://doi.org/10.23917/jpis.v30i2.11872.
Morgan, H. (2020). The psychology of money: Timeless lessons on wealth, greed, and happiness. Harriman House Ltd.
Putri, K., Dewi, R., & Ulfiana, N. (2024). Analisis pengaruh pengetahuan akuntansi keuangan terhadap kemampuan pengelolaan keuangan pribadi siswa SMA. Jurnal Media Akademik, 2(12). https://doi.org/10.62281/v2i12.1343.
Putri, N. A., & Lestari, D. (2019). Pengaruh gaya hidup dan literasi keuangan terhadap pengelolaan keuangan tenaga kerja muda di Jakarta. AKURASI: Jurnal Riset Akuntansi dan Keuangan, 1(1), 31–42. https://doi.org/10.36407/akurasi.v1i1.61.
Rahmadani, I. (2017). Self-control dalam pengelolaan keuangan pribadi: Sikap terhadap uang, dan mental accounting. https://repository.uksw.edu/bitstream/123456789/24542/2/T1_212013098_Full%20text.pdf
Ramdan, S., & Supriyono, E. (2023). Self-control sebagai moderasi antara pengaruh literasi keuangan dan parental income terhadap perilaku keuangan mahasiswa. Journal of Business and Halal Industry, 1(2), 1–24. https://doi.org/10.47134/jbhi.v1i2.105.
Remund, D. L. (2010). Financial literacy explicated: The case for a clearer definition in an increasingly complex economy. The Journal of Consumer Affairs, 44(2), 276–295. https://doi.org/10.1111/j.1745-6606.2010.01169.x
Rismarina, R. A., & Maulana, A. (2024). Pengaruh gaya hidup, literasi keuangan, mental accounting dan locus of control terhadap pengelolaan keuangan Gen-Z. Jurnal Ilmiah Akuntansi dan Finansial Indonesia, 8(1), 52–66. http://dx.doi.org/10.18202/jamal.2017.04.7037.
Rospitadewi, E., & Efferin, S. (2017). Mental accounting dan ilusi kebahagiaan: Memahami pikiran dan. Jurnal Akuntansi Multiparadigma, 8(1), 18–34.
Sekaran, U., & Bougie, R. (2016). Research methods for business: A skill building approach. (7th ed.). John Wiley & Sons Inc. https://doi.org/10.1016/0024-6301(93)90168-f.
Thaler, R. H. (2019). Mental accounting matters. Choices, Values, and Frames, 206, 241–268. https://doi.org/10.1017/CBO9780511803475.015.
Tracy, B. (2010). The power of self-discipline. Vanguard Press.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Eowyn Avrillia Cahyani, Helisa Noviarty, Vitriyan Espa
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.
