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All Journal Journal of Economics, Business, & Accountancy Ventura
Zalni Zalni
Universitas Pattimura, Ambon, Maluku, Indonesia
Economics, Econometrics & Finance

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Determinants of Financial Management Behavior amongFishing Entrepreneurs: The Roles of Income, Social Support and Mental Accounting Senda Yunita Leatemia; Emi Boki; Sari Tamayani Tjio; Paskanova Christi Gainau; Zalni Zalni; Revi Wilhelmina Silooy
Journal of Economics, Business, and Accountancy Ventura Vol. 29 No. 1 (2026): April 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v29i1.5358

Abstract

This study examines the determinants of financial management behavior among fishing entrepreneurs by investigating the effects of income, social support, and mental accounting, while also assessing the moderating role of mental accounting. Data were collected through a convenience sampling survey of 152 fishing entrepreneurs on Ambon Island, Maluku Province, Indonesia. The data were analyzed using partial least squares structural equation modeling (PLS-SEM). The findings indicate that income does not have a significant effect on fishermen's financial management behavior, whereas social support and mental accounting have significant positive effects. In addition, the results show that mental accounting does not significantly moderate the relationships between income and financial management behavior or between social support and financial management behavior.
Co-Authors Emi Boki Paskanova Christi Gainau Revi Wilhelmina Silooy Sari Tamayani Tjio Senda Yunita Leatemia