Fitrini Mansur
Jambi University, Indonesia

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

THE INFLUENCE OF MENTAL ACCOUNTING AND HEURISTICS ON THE FINANCIAL MANAGEMENT OF GENERATION Z Sari Hanifah; Fitrini Mansur; Muhammad Ridwan
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 9 No 1 (2026): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v9i1.12294

Abstract

This study examines the influence of mental accounting and heuristics on financial management behavior among Generation Z accounting students at the University of Jambi. Despite possessing formal accounting knowledge, Generation Z students at the University of Jambi tend to exhibit impulsive financial behavior and less systematic financial planning, resulting in a gap between knowledge and practice. Using survey data from accounting students across Diploma, Bachelor’s, and Master’s programs, this study demonstrates that mental accounting and heuristics have a positive and significant effect on financial management behavior. These findings contribute to the behavioral accounting literature by highlighting the role of mental accounting and heuristics as complementary mechanisms in shaping financial behavior among Generation Z individuals.