FINANCIAL LITERACY, MENTAL ACCOUNTING, DAN FINANCIAL MANAGEMENT BEHAVIOR: PERAN MEDIASI FINANCIAL SELF-EFFICACY
DOI:
https://doi.org/10.24843/EJMUNUD.2026.v15.i9.p06Keywords:
agribusiness farmers; financial literacy; financial management behavior; financial self-efficacy; mental accounting.Abstract
Perilaku pengelolaan keuangan menjadi faktor penting dalam menjaga keberlanjutan usaha dan stabilitas ekonomi petani agribisnis. Penelitian ini bertujuan untuk menganalisis pengaruh Financial Literacy dan Mental Accounting terhadap Financial Management Behavior melalui Financial Self-Efficacy pada petani hortikultura di Kecamatan Karangreja, Kabupaten Purbalingga. Penelitian menggunakan pendekatan kuantitatif dengan metode survei terhadap 110 petani hortikultura yang dipilih menggunakan teknik purposive sampling. Analisis data dalam penelitian dilakukan menggunakan Structural Equation Modeling-Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa Financial Literacy, Mental Accounting, dan Financial Self-Efficacy berpengaruh positif dan signifikan terhadap Financial Management Behavior. Selain itu, Financial Literacy dan Mental Accounting juga berpengaruh positif dan signifikan terhadap Financial Self-Efficacy, yang terbukti memediasi pengaruh kedua variabel tersebut terhadap Financial Management Behavior. Temuan ini menunjukkan bahwa peningkatan literasi keuangan, pengelolaan keuangan yang terencana, dan keyakinan dalam mengelola keuangan berperan penting dalam meningkatkan perilaku pengelolaan keuangan petani hortikultura serta menjadi dasar penyusunan program pemberdayaan keuangan yang lebih efektif.
Financial management behavior plays an important role in maintaining business sustainability and the economic stability of agribusiness farmers. This study examines the effects of Financial Literacy and Mental Accounting on Financial Management Behavior through Financial Self-Efficacy among 110 horticultural farmers in Karangreja District, Purbalingga Regency. This quantitative study used a survey method and purposive sampling. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results indicate that Financial Literacy, Mental Accounting, and Financial Self-Efficacy have positive and significant effects on Financial Management Behavior. Furthermore, Financial Literacy and Mental Accounting also positively and significantly affect Financial Self-Efficacy, which mediates their relationships with Financial Management Behavior. These findings suggest that improving financial literacy, planned financial management, and individuals' confidence in managing their finances plays a crucial role in enhancing farmers' financial management behavior and provides a foundation for designing more effective financial empowerment programs.
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