Published: 2026-02-01

Financial Literacy Factors And Financial Attitudes In Influencing Student Financial Behavior

DOI: 10.35870/jemsi.v12i1.4364

Hani Fitria Rahmani, Delina Herdian Septiani, Muhammad Alam Mauludina
  • Hani Fitria Rahmani: IPB University
  • Delina Herdian Septiani: IPB University
  • Muhammad Alam Mauludina: IPB University
Front Cover JEMSI Volume 12 Nomor 1 Februari 2026
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Abstract

The financial behavior of students shows a tendency toward consumption, leading to poor financial management. This study aims to analyze the influence of financial literacy and financial attitudes on the financial behavior of accounting students at IPB University. A quantitative method with descriptive and associative approaches was employed. A sample of 74 active students was selected using purposive sampling. The results show that both financial literacy and financial attitudes have significant partial and simultaneous effects on financial behavior. Financial literacy contributes 49.5% and financial attitude 24.9%, with both explaining 74.4% of behavioral variance. These findings emphasize the importance of integrating financial knowledge and attitudes to foster responsible financial behavior. The findings imply the need for structured financial literacy curriculum and programs aimed at developing positive financial attitudes in higher education.

Keywords

Financial Literacy; Financial Attitude; Financial Behavior; Accounting Students

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How to Cite

Rahmani, H. F., Septiani, D. H., & Mauludina, M. A. (2026). Financial Literacy Factors And Financial Attitudes In Influencing Student Financial Behavior. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 12(1), 83-91. https://doi.org/10.35870/jemsi.v12i1.4364
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.

  • Issue: Vol. 12 No. 1 (2026)

  • Section: Articles

  • Published: 2026-02-01

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Author Biographies
Hani Fitria Rahmani, IPB University
Google Scholar ResearchGate ORCID

Accounting Departement, Vocational School, IPB University, Bogor, Indonesia.

Delina Herdian Septiani, IPB University
Google Scholar ResearchGate ORCID

Accounting Departement, Vocational School, IPB University, Bogor, Indonesia.

Muhammad Alam Mauludina, IPB University
Google Scholar ResearchGate ORCID

Accounting Departement, Vocational School, IPB University, Bogor, Indonesia.

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