Titya Advianti P. Barek
Akademi Bisnis dan Keuangan Primaniyarta, Indonesia

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The Effect of Mental Accounting and Heuristics on Financial Behavior with Self-Efficacy as Moderator Titya Advianti P. Barek; Meykel Djuuna; Surya Danang
Journal of Management and Administration Provision Vol. 5 No. 3 (2025): Journal of Management and Administration Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jmap.v5i3.711

Abstract

This study aims to analyze the effect of mental accounting and heuristics on financial behavior, with self-efficacy as a moderating variable in Insan Corporation Manado employees. This research is motivated by the empirical phenomenon that the majority of employees show financial behavior that does not reflect the principles of good financial management, such as the tendency to make impulsive purchases, lack of budget planning and the dominance of emotional decisions. The method used is a quantitative approach with survey techniques using online questionnaires (google form) distributed to 131 respondents.  Data analysis was carried out using Structural Equation Modeling - Partial Leas Squares (SEM-PLS). The results showed that mental accounting has a positive and significant influence on financial behavior with a sig. value of 0.000, as well as heuristics have a positive and significant influence on financial behavior with a sig. value of 0.000. Furthermore, self-efficacy is proven to positively and significantly moderate the relationship between mental accounting and financial behavior (sig. value of 0.045), and negatively moderate the relationship between heuristics and financial behavior (sig. value of 0.043). Thus, it can be concluded that mental accounting and heuristics play a significant role in shaping employees' financial behavior, while self-efficacy is the main psychological factor that can strengthen or weaken their influence. A person's level of confidence in managing their finances plays an important role in encouraging more adaptive and rational financial behavior.
Determination of E-Commerce Shopping Intentions among Students in Manado City: A Theory of Planned Behavior Approach: JEL Classification: D12, D91, M31, O33, L81 Paske Victory Modaso; Durand Fernandito Freddy Setlight; Titya Advianti P. Barek
Journal of Management and Administration Provision Vol. 6 No. 1 (2026): Journal of Management and Administration Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jmap.v6i1.886

Abstract

This study aims to analyze the determinants of e-commerce shopping intentions among students in Manado City using the Theory of Planned Behavior (TPB) framework. A quantitative explanatory approach was employed, with data collected through structured questionnaires distributed to 90 school and university students who had prior experience using e-commerce platforms. The data were analyzed using multiple linear regression with SPSS. The results indicate that attitude, subjective norm, and perceived behavioral control all have a positive and significant effect on students’ e-commerce shopping intentions. Attitude was found to be the strongest predictor, followed by perceived behavioral control and subjective norm. The regression model demonstrates strong explanatory power, with the TPB variables explaining 71.7% of the variance in shopping intention. These findings confirm the relevance of the Theory of Planned Behavior in explaining e-commerce shopping intentions among students in a regional urban context. The study contributes to the literature on digital consumer behavior by providing empirical evidence from Manado City and offers practical insights for e-commerce platforms and educational stakeholders in designing strategies that align with students’ psychological and social characteristics.