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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Trikonomika: Jurnal Ekonomi JMM (Jurnal Masyarakat Mandiri) Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Riset Akuntansi Kontemporer Jurnal Riset Bisnis dan Manajemen RESEARCH AND DEVELOPMENT JOURNAL OF EDUCATION (RDJE) INFOKUM Jurnal Ekonomi International Business and Accounting Research Journal Neo Journal of economy and social humanities Jurnal Multidisiplin Sahombu Journal of Economics and Business (JECOMBI) Transforma: Jurnal Manajemen Sinergi Akademisi dan Masyarakat Jurnal Penelitian Pendidikan Indonesia Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi)
Atang Hermawan
Pasundan University
Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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BEHAVIORAL FACTORS AFFECTING PERSONAL FINANCIAL MANAGEMENT AND SAVINGS HABITS: A CASE STUDY OF GEN Z Hidayat, Gustina; Hermawan, Atang
Jurnal Riset Bisnis dan Manajemen Vol. 18 No. 2 (2025): August Edition
Publisher : Faculty of Economic and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrbm.v18i2.22278

Abstract

This study explores the influence of behavioral factors—self-control, financial anxiety, overconfidence, mental accounting, and future orientation—on personal financial management and savings habits, with financial literacy examined as a moderating factor. Using a Partial Least Squares Structural Equation Modeling (PLS-SEM) approach, data were collected from a diverse sample of individuals to assess how these behavioral traits shape financial behaviors. The results reveal that self-control, mental accounting, and future orientation positively impact financial management, while financial anxiety negatively affects it. Overconfidence was also found to positively influence financial management, though it may carry risks when unchecked. Financial management, in turn, has a significant positive effect on savings habits. Financial literacy significantly moderates the relationship between these behavioral factors and financial management, particularly strengthening the effects of self-control, overconfidence, mental accounting, and future orientation. This study highlights the importance of integrating behavioral insights and financial education to promote effective financial management and savings behavior. The findings offer practical implications for financial education programs, policymakers, and financial institutions seeking to improve individuals' financial well-being.
The Role of Forensic Accounting in Fraud Prevention efforts in Indonesia Hermawan, Atang
Journal of Economics and Business (JECOMBI) Vol. 3 No. 01 (2022): Journal of Economics and Business (JECOMBI) : September 2022
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/jecombi.v3i01.58

Abstract

This study aims to analyze the role of forensic accounting in efforts to prevent fraud in Indonesia. The research method used is qualitative research with data collection techniques through in-depth interviews with five sources who are experts in the field of forensic accounting. The results of the study show that there are four factors that encourage fraud, namely greed, opportunity, need, and disclosure or fikenel with the term GONE. Forensic accounting has a very important role in efforts to prevent fraud in Indonesia. The role of forensic accounting in fraud prevention based on these factors can be done for Greed by developing ethical policies and investigative analysis on suspicious transactions. Opportunity to develop an effective financial reporting system. Needs, in ensuring transparency and accountability in the company's financial management. Exposure is done by strengthening and developing internal audit.
Co-Authors Agus Bustomi Aldrin Herwani Annisa Adha Minaryanti Ardi Gunardi Ardi Gunardi Azhar Affandi Budi Septiawan Daniel Happy Putra Dede Yusuf Dewi Ayu Anggita Sari Francis Chinedu Egbunike Hidayat, Gustina Ifa Ratifah Jaja Suteja Nagian Toni Noch, Moch R. Muchamad Noch Rachmawaty Rachmawaty Sari, Lira Mustika Sariwulan, Taty Taufik Hermansyah Udunze Ugochukwu Willya Achmad Yahya, Adibah Yana Rochdiana Hadiyat Yulianah Yulianah