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This study aims to examine and analyze the effect of income on financial well-being, with financial literacy serving as a mediating variable. A quantitative research approach was employed, with the object of study being the community of Poncokusumo Tourism Village. The sample size was determined using a saturated sampling technique, involving 154 respondents from the village community. Data were collected through questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that: (i) income has a significant effect on financial well-being, (ii) financial literacy significantly influences financial well-being, (iii) income positively affects financial literacy, and (iv) financial literacy mediates the relationship between income and financial well-being. Income plays a crucial role as it significantly enhances individuals' quality of life by enabling them to meet daily needs, improve living standards, and plan for future financial security. Furthermore, stable income contributes to greater economic resilience among families and fosters community development. Respondents reported a general satisfaction with their monthly income, which in turn facilitates better financial management and supports the achievement of both short-term and long-term financial goals. This study contributes to the literature by suggesting that village government institutions, non-governmental organizations, and other stakeholders should take initiatives to provide financial literacy training. Future research is encouraged to incorporate additional variables to deepen the understanding of factors influencing financial well-being.

The study aims to examine and analyze the role of financial socialization, financial attitude, and locus of control on financial behavior with financial literacy as a mediating variable. This study uses quantitative data. The object of this research is generation z in Malang city. The sample size in this study was determined using a purposive sampling technique with a total sample of 240 generation z in Malang city. The data collection method uses a questionnaire, data is analyzed using PLS-SEM. The research results show (i) financial socialization not influences financial behavior, (ii) financial attitude influences financial behavior, (iii) locus of control influences financial behavior, (iv) financial socialization, financial attitude and locus of control influences financial literacy, and finally (v) financial literacy mediates between financial socialization, financial attitude, locus of control and financial behavior. The importance of financial behavior cannot be ignored, as it plays a crucial role in achieving individual well-being and overall economic stability. Good financial behavior helps individuals manage their spending, savings, and investments wisely, so that they can achieve their short-term and long-term financial goals. This research makes a theoretical contribution by supporting the theory of Planned Behavior and for educational institutions, non-governmental organizations and other related parties can take the initiative to provide training related to financial literacy. It is hoped that future research can add new variables to influence financial behavior.

This research aims to determine and analyze the influence of financial literacy and lifestyle on financial behavior. This type of research is explanatory research using a quantitative approach method. The sampling technique uses probability sampling with the proportionate stratified random sampling method with a sample size of 395 people. The data analysis technique used in this research is multiple linear regression analysis using SPSS tools. The results of this research show that financial literacy has a positive and significant effect on the financial behavior of generation Z. Lifestyle has a negative and significant effect on the financial behavior of generation Z. Financial literacy and lifestyle simultaneously have a positive and significant effect on the financial behavior of generation Z in Sawahan District, Surabaya City. The results of this study suggest that generation Z must have qualified financial literacy and have a healthy lifestyle in order to form good financial management so that generation Z has an awareness of the importance of doing good financial planning as early as possible to achieve financial well-being.

The implementation of Financial Accounting Standards for Micro, Small, and Medium Enterprises is very important as a basis for presenting reliable financial statements to gain public trust because the financial statements are written based on applicable accounting standards. The research population consisted of MSME players in Indonesia. The sample in this study was selected using purposive sampling technique. The research hypothesis was tested using SmartPLS 3.0 software with the Structural Equation Modeling Partial Least Squares (SEM-PLS) method. The results of the research showed that the use of information technology (IT), level of education, socialization of financial accounting standards for Micro, Small, and Medium Entity (SAK EMKM) and business age had no effect on the implementation of SAM EMKM, while accounting knowledge, the level of readiness of market participants, and taxpayer compliance were proven to have a positive effect on the implementation of SAK EMKM.

That are many factors that can influence country's economic growth. Given its important contribution to Gross Domestic Product (GDP) and job creation, it is necessary to further study what factors can affect the existence and the performance of SMEs. This study aims to analyze the effect of financial literacy and the use of financial technology on the performance of SMEs mediated by financial inclusion. The data was collected using purposive sampling technique by distributing questionnaire. The sample of this study consists of 150 culinary SME actors in Malang City that have used QRIS (Quick Response Code Indonesia Standards) application as one of the payment methods. Collected data was analyzed using PLS software. The results showed that there is a significant influence between financial literacy and the use of financial technology on business performance. Financial inclusion can significantly mediate the effect of financial literacy and the use of financial technology on business performance.

This study aims to analyze the impact of financial socialization on financial well-being through financial literacy as a mediating variable. Using a quantitative approach, the study involved employees of PT. Solusi Bangun Indonesia Tbk and collected data through questionnaires. The results indicate that financial socialization has a significant effect on financial literacy but does not have a direct impact on financial well-being. Financial literacy was found to have a positive and significant effect on financial well-being and plays a mediating role between financial socialization and financial well-being. These findings emphasize the importance of improving financial literacy to support better financial management and enhance individual well-being. This research provides insights for the development of more effective financial education programs to improve financial literacy and well-being among employees.

This paper aims to examine the effect of financial stress on financial well-being with the mediation of financial health. This article also aims to see the influence of each variable, especially the importance of financial health. We use the Structural Equation Modeling (SEM) data analysis (SEM-PLS) method. The data sample is 230 young adults aged 25-30 years who live in Blitar City and Regency. The main findings of this research show that (i) there is a significant negative effect of financial stress on financial well-being, (ii) financial health has a positive effect on financial well-being, and finally, (iii) financial health mediates between financial stress and financial well-being. Financial health not only has a direct effect on financial well-being but also partially mediates financial stress. Young adults are expected to be able to manage their financial stress in everyday life. This aims to improve the individual's financial health, which will automatically improve the individual's financial well-being. It is hoped that future research can add new variables to influence financial well-being.

The rapid development of Financial Technology (Fintech) has had an impact on Indonesia's digital economy. Paylater has become the service people choose to meet their daily needs in addition to the increasing number of business transactions carried out electronically (ecommerce). The increase in the use of paylaters in e-commerce increases every year, accompanied by negative impacts such as impulsive buying and consumptive behavior that can befall users and heve derimental impact, especially Generation Z on the island of Java, if they do not have good Financial Management Behavior. The unique phenomenon that currently occuring is that there is an increase in the knowledge possessed but the Non Performing Loan (NPL) rate is also high. This research aims to determine the factors that influence of Financial Knowledge on Financial Management Behavior with Locus of Control and Financial Attitudes as mediation. This research is categorized as explanatory research. The respondents in this study were Generation Z e-commerce paylater users on the island of Java. The sample size in this study was determined using a purposive sampling technique with a total sample of 317 respondents. The data collection method uses a questionnaire, data is analyzed using PLS-SEM. The research results show that Financial Knowledge influences Financial Management Behavior and Locus of Control and Financial Attitudes as a psychological variable added based on Behavioral Finance partially mediate this relationship. It is hoped that beside from increasing their knowledge, ecommerce paylater users on the island of Java must have faith for what in what they can get in the future is controlled by themselves and attitudes in carrying out financial management.

Changes in individual activities lead to changes in behavior. In particular, adolescents experience changes in learning and teaching activities, resulting in a gap between the amount of time available and the lack of activities that adolescents can do. It becomes a momentum for adolescents to create new activities, one of which is investing in the capital market. The relationship between emotional intelligence and adolescents’ intention to become investors, as well as the moderating effect of financial literacy in the relationship. These values indicate that the model is suitable enough to explain about 42.8%-52.6% of changes in the relationships tested.  Emotional intelligence has a positive effect on adolescents’ intention to become investors, and financial literacy is able to strengthen this influence. This study contributes to a greater understanding of the importance of emotional intelligence and financial literacy when adolescents have the intention to become investors, especially when capital market uncertainty increases. As capital market uncertainty increases, adolescents should be able to assimilate emotional intelligence with their financial literacy to obtain greater returns. It may encourage adolescents to keep choosing their career as an investor. These results have significant theoretical contributions and provide recommendations for industry and policymaker. This can encourage teens to still choose their careers as investors. These results have significant theoretical contributions and provide recommendations for industry and policymakers.  

MSMEs play a vital role in global economic development, as well as being the key to most businesses and important contributors to job creation and economic development. However, amidst the uncertain business and economic situation, most MSMEs have to struggle to maintain their business performance. So efforts are needed from various parties to improve business performance in MSMEs. This research aims to test and analyze the influence of financial literacy levels on business performance, with financial access and financial risk attitudes as mediating variables. Sampling in this research used a purposive sampling technique among tofu processing industry players in Kediri City. The sample was determined using the Slovin method and a sample of 400 respondents was obtained. The method used in this research uses Structural Equation Model (SEM) Partial Least Square (PLS) analysis through the SmartPLS data processing program version 3. The results of this research show that all hypotheses are accepted. Financial literacy, access to finance and financial risk attitudes have a positive and significant effect on business performance. Financial access is able to mediate the relationship between financial literacy and financial risk attitudes, and financial risk attitudes are also able to mediate the relationship between financial literacy and business performance in the Kediri City tofu processing industry.

Behavioral finance elucidates how investors rationally commit errors in the process of making investment decisions as a result of cognitive and emotional biases, ultimately resulting in unfavorable investment choices. People are unable to avoid a variety of behavioral biases that have an impact on investors' investment decision-making processes. The human mind employs shortcuts and emotional filters to interpret information, leading to errors in the decision-making process. The objective of this study is to investigate and assess the impact of behavioral biases such as disposition effects, herding, and overconfidence on investment decision-making. Additionally, we will examine how financial literacy moderates these biases. The research employed a purposive sample strategy to select generation Z investors in Kediri City. The sample size of 400 respondents was determined using the Krejcie & Morgan table. This research employs the Partial Least Squares (PLS) Structural Equation Model (SEM) analysis method using the SmartPLS version 3 data processing application. The research findings indicate that the disposition effect and overconfidence exert a substantial impact on investment decision-making; however, herding does not exhibit a significant influence on investment choice-making. Financial knowledge enhances the impact of the disposition effect on investment decision-making in a positive way. Financial literacy has a negative moderating effect on the influence of herding and overconfidence on investment decision-making among Generation Z investors in Kediri City.

This research aims to reveal the budgeting accounting practices of the Jaton Community in Gorontalo, especially in Reksonegoro village during the Eid Ketupat celebration. Ethnomethodology is used by researchers as a research method to explore and study how humans perceive and carry out daily activities in social reality. The results of the research concluded that the Jaton Family's budgeting accounting practices during Eid Ketupat celebrations were carried out in three ways: (1) estimating the budget based on previous year's expenditure, (2) estimating the budget based on the frequency of the number of guests, and (3) estimating the budget based on nominal savings. In optimizing the budget, it is revealed that there is a role for household accounting in it. Matombol-tombolan (mutual cooperation) household accounting practices are reflected in (a) the mutual cooperation attitude between husband and wife in combining income, (b) the mutual cooperation attitude between family members in preparing the ketupat tradition so that it can be carried out efficiently and effectively, and (c) the attitude of mutual cooperation between neighbors of the Jaton community to cover each other's shortcomings during the ketupat tradition. The values that underlie accounting practices carried out in the Ketupat celebration tradition are: Amanah (Trustworthy), Maslahah, Adil (Fair) and Loyal; which can be shortened into a word namely; AMAL (Charity).

The growth of capital market investors and financial literacy has increased every year and investors in making an investment decision However, financial theory argues that there are psychological biases that can influence investors in making inappropriate investment decisions. This study aims to examine the influence and analyze Overconfidence, Loss Aversion and Herding Bias on investment decisions and Financial Literacy as a mediating variable. Financial Literacy is used as mediating variable in the relationship of Overconfidence, Loss Aversion. However Herding Bias variables on Investment Decisions. This study uses non-probability sampling techniques to as many as 163 investors stock in Yogyakarta as respondents. Findings/Results: the study shows that overconfidence, loss aversion and herding bias have a significant effect on investment decisions and overconfidence, loss aversion and herding bias are not mediated by financial literacy in making investment decisions.

This study aims to examine the accounting practices of micro businesses engaged in convection at the Islamic Boarding School, named Aba Collection. This study uses ethnomethodology with the qualitative approach as a research method because it has its own points in understanding empirically. Ethnomethodology is an empirical study that studies how humans capture and perform daily activities in social reality. The results of this study found that accounting does exist and is considered important in the Aba Collection. Applied accounting is using simple accounting in its own way. The presence of simple accounting is carried out based on religious values, namely sustenance, sincerity, and alms. These values are implemented in simple accounting practices with the belief and faith of the business owner.  The finding of this study suggests that Local governments should also pay more attention to providing training on accounting practices to produce financial statements tailored to the needs and business conditions classified as Micro businesses in Tulungagung Regency.

This study examines the impact of overconfidence bias, herding bias, and risk perception on stock investment decisions. This study uses explanatory research with a quantitative approach. The population in this study is the Generation Z Society, the generation born between 1997-2012 in Malang City who invests in the capital market. The sampling technique used in the study was purposive sampling. Data collection was used through surveys using questionnaires, and the use of Likert scales to test instruments. The data were analyzed using Structural Equation Model Partial Least Square (SEM-PLS) modeling. The results of this study indicate that overconfidence bias and herding bias contained in investors can reduce the quality of investment decisions. In addition, overconfidence bias and herding bias can also reduce investors' risk perception. The perception of risk in investors can influence investment decisions and increase the benefits of the investment process. Risk perception can mediate between overconfidence bias and herding bias on investment decisions. The results of this study suggest that investors should minimize the formation of bias when making investment decisions and diversify their portfolios to minimize risk.    

This study aims to examine and analyze the role of self-efficacy in mediating parental financial teaching on financial management behavior. The object of this research is the younger generation as reflected by students. Respondents in this study amounted to 100 students at the Faculty of Economics and Business, Universitas Brawijaya. This study uses quantitative data which is then analyzed using PLS Structural Equation Modeling and hypothesis testing. The results of the analysis in this study illustrate that parental financial teaching, self-efficacy, and financial management behavior have a direct relationship and show a significant positive effect. Self-efficacy is a mediator in this study. The implications of this research are expected to contribute to science and related parties.  

This study aims to analyze and investigate the impact of income, financial knowledge, financial stress, COVID-19 omicron awareness, and behavior on financial satisfaction. This study uses explanatory research with a quantitative approach. The population in this study was all students with a study status still enrolled in the master of management program at Brawijaya University from 2018–2022, totaling around 353 students. The sampling technique used in the study was purposive sampling. The sample in the study was 79 students. Surveys and documentation were used to collect data, and Likert scales were used to test instruments. The structural equation model of partial least squares (SEM-PLS) modeling was used to analyze the data. The results of this study indicate that income and financial knowledge can directly increase financial satisfaction. However, financial stress and COVID-19 omicron awareness have no effect on financial satisfaction. On the other hand, financial behavior can increase financial satisfaction. Financial behavior can fully mediate the influence relationship between financial stress and COVID-19 omicron awareness on financial satisfaction. Financial behavior is also discovered to play a role as a partial mediator in the relationship between the effect of income and financial knowledge on financial satisfaction at the individual level. The findings of this study suggest that students should improve their habits in carrying out the proper financial management, such as planning, increasing assets through saving and investing activities, and minimizing living costs through controlling spending activities, in order to meet all needs and avoid financial problems in the future, which will have an impact on achieving high financial satisfaction.      

This study aims to analyze how the internal control system of merchandise inventory that has been running so far and should be carried out by PT. Hokkian Anugerah Karya Abadi Banjarmasin, the method used in this study is descriptive qualitative, the population of this study is all employees of PT. Hokkian Anugerah Karya Abadi Banjarmasin, totaling 89 people and a sample of 4 people consisting of leaders/managers, admin staff, warehouse staff and accounting staff, data collection techniques were obtained from observation, interviews and documentation. The results showed that the internal control system for merchandise inventory at PT. Hokkian Anugerah Karya Abadi Banjarmasin still had weaknesses in the components of the internal control system related to control and monitoring activities, and elements of the internal control system in the authority system and recording procedures, healthy work implementation. and quality employees who are still not optimal, this affects the difference in the amount of physical stock of merchandise inventory in the warehouse with the company's computer programmed.

The goal of this research is to determine how financial literacy and financial attitude influence financial management behavior in Culinary MSMEs in Rawamangun, East Jakarta City. The type of research used is explanatory research. The sampling method is probability with area sampling. Samples were collected from 50 Culinary MSMEs actors in East Jakarta's Rawamangun Urban Village. The primary data used are questionnaire responses on a five-point Likert scale. Multiple Regression Analysis was used to analyze the data, aided by SPSS version 25.0. Based on the testing results, the two hypotheses show that financial literacy and financial attitudes positively and significantly influence financial management behavior in Culinary MSMEs actors in Rawamangun Urban Village. Theoretically, this study recommends further research to analyze in-depth other variables that shape the financial management behavior of Culinary MSMEs in Rawamangun Urban Village. Practically, this study highlights the need for education and literacy to strengthen the financial management behavior of culinary entrepreneurs, with the aim of improving the economy and business through insightful activities such as education, and training courses that focus on savings, loans, investments and insurance.

Financial management for young entrepreneurs needs to be done because disciplined financial arrangements will be able to minimize the risk of uncertainty. Young entrepreneurs have problems with financial management behavior, that is knowledge and skills in managing finances which have an impact on financial decision-making. This study aims to see the effect of financial knowledge, financial attitudes, and personality on financial management behavior in young entrepreneurs in Malang. The approach used in this research is quantitative with an explanatory approach. This study's population is young entrepreneurs in the Brawijaya University environment. The sampling technique used purposive sampling with a sample size of 150 samples. The results of this study prove that partially financial knowledge has no significant effect on Financial Management Behavior. Financial attitudes have a significant effect on Financial Management Behavior, and personality has a significant effect on Financial Management Behavior in Young Entrepreneurs in Malang City.