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Journal : Journal of Industrial Engineering

THE INFLUENCE OF FINANCIAL TECHNOLOGY, FINANCIAL LITERACY, SELF-CONTROL, LIFESTYLE ON THE FINANCIAL MANAGEMENT BEHAVIOR OF GENERATION Z IN SURABAYA CITY Ramadhani, Dela Sifa; Pramudianti, Mira
Journal of Industrial Engineering & Management Research Vol. 7 No. 1 (2026): February 2026
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.7777/jiemar.v7i1.678

Abstract

This study aims to analyze the influence of financial technology, financial literacy, self-control, and lifestyle on the financial management behavior of Generation Z in Surabaya. This study used a quantitative approach with a survey method. The sampling technique used was purposive sampling with certain criteria, resulting in 105 respondents. Data collection was carried out through the distribution of questionnaires using Google Forms. The data analysis technique used in this study was multiple linear regression analysis. The results showed that financial technology, financial literacy, self-control, and lifestyle jointly influence financial management behavior, while financial technology and lifestyle partially do not influence financial management behavior.
Behavioral Drivers of Tax Evasion Negotiation Love of Money Knowledge and Moral Reasoning in Indonesia Pramudianti, Mira; Abidin, Khoirul
Journal of Industrial Engineering & Management Research Vol. 7 No. 1 (2026): February 2026
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.7777/jiemar.v7i2.692

Abstract

This study aims to understand tax evasion as a moral-psychological-religious negotiation process, not merely as a legal violation or a rational-economic decision. This study fills a gap in the literature that has been dominated by quantitative and rational-economic approaches, using an interpretive paradigm and a qualitative approach of interpretive phenomenology. The research informants consisted of 14 individual taxpayers and business actors who were purposively selected based on varying levels of love of money, tax knowledge, and religiosity. Data were collected through semi-structured interviews and document analysis, then analyzed using thematic analysis. The results show that tax evasion is interpreted as a moral dilemma negotiated through the interaction between the orientation of love of money, tax knowledge, and faith. Love of money acts as a driver of ethical rationalization that increases tolerance for practices in the legal gray area. Tax knowledge is ambivalent, as it can encourage compliance while also being a tool for moral justification. Religiosity does not function as an absolute barrier to tax evasion, but as an internal moral mechanism that gives rise to inner conflict, spiritual reflection, and a process of value negotiation. This research develops a conceptual understanding that tax evasion is the result of a dynamic interaction between psychological, cognitive, and spiritual factors within the taxpayer.