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Student Consumer Behavior Based on Financial Literacy, Lifestyle, and Self-Control: Theory of Planned Behavior Perspective Sigit Hermawan; Nur Azizah; Akhmal Mulyadi; Sintha Wahyu Arista
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/dkbe2102

Abstract

Consumptive behavior is the behavior of consuming goods without prioritizing utility and needs, but rather fulfilling the desire to try new things to improve status, prestige, lifestyle, and personal satisfaction. Consumptive behavior includes impulsive buying, driven by emotions without rational thought, and wasteful behavior, which means spending money without prioritizing needs. This study adopts behavioral accounting theory with a focus on the Theory of Planned Behavior. This study is intended to examine the influence of financial literacy, lifestyle and self-control on the Consumer Behavior of Students of the Muhammadiyah University of Sidoarjo. This type of research uses a quantitative descriptive research method. The number of respondents in this study was 86 people. This study uses primary data questionnaires with a Likert scale processed using SmartPLS version 4 with validity tests and reliability tests. The results obtained are financial literacy, lifestyle and self-control are significant to consumer behavior. Financial literacy has been shown to have a positive impact, indicating that increased financial understanding can influence a person's consumption patterns. Lifestyle also has a positive and significant impact, reflecting the role of personal values and social identity in driving purchasing decisions. Furthermore, self-control plays a significant role with a positive influence on consumer behavior, indicating that the ability to manage internal impulses influences how individuals regulate consumption.
GREEN INTELLECTUAL CAPITAL, PERFORMANCE, AND RESEARCH AGENDA Hariyanto, Wiwit; Sigit Hermawan; Sriyono
Akuntansi: Jurnal Akuntansi Integratif Vol. 11 No. 01 (2025): Volume 11 Nomor 1 April 2025
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v11i01.2003

Abstract

Study This aim For explore the relationship between Green Intellectual Capital and financial, non-financial performance and opportunities research coming through approach bibliometrics . Analysis done of the 122 publications obtained from the Scopus database in the 2019-2024 period . Research result show trend increase interest towards GIC, especially in 2023. Countries such as China, Pakistan and Malaysia are becoming center study main . Journal Journal of Intellectual Capital be the most productive in publish study related to GIC. Keyword analysis​ show that concepts like sustainability , green innovation , and knowledge management are closely related with GIC. Additionally , research​ this also identifies writers , articles , and networks the most influential collaboration in field This . Research result This give more understanding​ comprehensive about development GIC research , identify gap research , and highlighting opportunity For study more carry on . Findings This can become guide for researchers , practitioners , and makers policy in develop more strategies effective For reach sustainability
Competency-Based Budget Implementation Performance, Organizational Commitment, and Leadership Rodiyah, Ainur; Sriyono, Sriyono; Hermawan, Sigit
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2548

Abstract

The Indonesian Budget, as a fiscal policy instrument in Indonesia, is aimed at promoting the prosperity of the people through government spending. However, in its implementation, there are problems in implementing the government budget, such as non-compliant financial management. This research focuses on the work unit of the First Level Religious Court in the East Java Region. Several work units have good budget management. However, there are several work units whose financial performance gets adequate marks and even approaches zero. However, in reality, work units are expected to manage their budgets efficiently and responsibly. Through a quantitative approach, this research aims to determine whether competence, organizational commitment, and leadership influence the financial performance of the First Level Religious Court work unit in the East Java Region.
THE ROLE OF GENDER IN MODERATING SPENDING HABITS AND FINANCIAL LITERACY ON PURCHASING DECISIONS Kristika, Intan Dharma; Hermawan, Sigit; Amalia, Nadhifah Hikma Adi; Shofiya, Lailatus
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i1.394

Abstract

Objective: The purpose of this study was to determine how Spending Habits and Financial Literacy affect Multi Level Marketing purchases on Gender. Method: This Quantitative research uses the subject members of PT Gemilang Citrus Berjaya. The sampling technique used was purposive sampling and obtained 133 subjects. The data collection technique uses a Likert scale arranged based on items derived from aspects and indicators of each variable. The data analysis technique used uses PLS4 software. Results: The results show that the significance value is greater than 0.05, which means that there is no relationship between spending habits and purchasing decisions, gender in moderating Financial Literacy, and gender in moderating Spending Habits. The significant value is smaller than 0.05, which means that Financial Literacy affects purchasing decisions. Novelty: This study provides insights into the role of gender as a moderating variable in the relationship between Spending Habits, Financial Literacy, and purchasing decisions in the Multi Level Marketing context.
Spiritual Intelligence as a Key to Auditor Performance: Kecerdasan Spiritual sebagai Kunci Kinerja Auditor Andari, Miranda Putrin; Hermawan, Sigit
Indonesian Journal of Innovation Studies Vol. 26 No. 2 (2025): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v26i2.1813

Abstract

General Background: Auditor performance plays a crucial role in ensuring the credibility of financial statements and decision-making in the business sector. Specific Background: Factors such as audit experience, role ambiguity, and a healthy lifestyle are believed to shape auditor performance, yet the mediating influence of spiritual intelligence remains underexplored. Knowledge Gap: Previous studies have rarely integrated spiritual intelligence as an intervening variable connecting professional experience, psychological aspects, and lifestyle with auditor performance. Aims: This study investigates how audit experience, role ambiguity, and healthy lifestyle relate to auditor performance through spiritual intelligence as a mediating variable among auditors in Surabaya. Results: Using Partial Least Squares (PLS) with 65 respondents, the findings reveal that role ambiguity and spiritual intelligence significantly affect auditor performance, while audit experience and healthy lifestyle do not. Spiritual intelligence effectively mediates the relationship between audit experience and performance but not for role ambiguity or healthy lifestyle. Novelty: This research integrates behavioral, spiritual, and professional dimensions in explaining auditor performance. Implications: Enhancing auditors’ spiritual intelligence can strengthen ethical awareness, decision quality, and professional resilience in complex audit environments.Hightlight: Spiritual intelligence mediates auditor performance dynamics. Behavioral and professional factors are integrated. Supports sustainable ethical auditing practices. Keywords: Auditor Performance, Spiritual Intelligence, Audit Experience, Role Ambiguity, Healthy Lifestyle    
Strategi Efektif untuk Merekrut dan Mengelola Karyawan Generasi Z dalam Manajemen Bisnis Global Reginald, Azel Raoul; Muhammad, Nur Sa'adah; Rochani, Oktavia Siti; Arifin, Mochamd Djainul; Hermawan, Sigit
Arus Jurnal Sosial dan Humaniora Vol 4 No 2: Agustus (2024)
Publisher : Arden Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57250/ajsh.v4i2.513

Abstract

Artikel ini menganalisis strategi efektif dalam merekrut dan mengelola karyawan Generasi Z di lingkungan manajemen bisnis global. Menggunakan pendekatan kualitatif dengan studi kasus, penelitian ini menyoroti pentingnya adaptasi strategi perusahaan terhadap nilai-nilai, preferensi, dan teknologi yang digunakan oleh Generasi Z. Hasil penelitian menunjukkan bahwa implementasi strategi yang tepat dapat meningkatkan kinerja organisasi melalui peningkatan retensi karyawan, motivasi kerja, dan adaptasi terhadap perubahan pasar global. Implikasi praktis dari temuan ini menekankan perlunya pendekatan manajemen yang inklusif dan adaptif untuk mengoptimalkan potensi Generasi Z dalam lingkungan kerja yang dinamis. Artikel ini memberikan kontribusi penting dalam memahami cara-cara baru dalam merekrut dan mengelola tenaga kerja generasi baru yang krusial bagi keberlanjutan dan kesuksesan perusahaan di era bisnis global saat ini.
Pendampingan Strategi UMKM di Era Digital Melalui Pencatatan Keuangan, Penghitungan Harga Pokok Produksi dan Manajemen Pemasaran untuk Dapat Naik Kelas: MSME Strategy Assistance in the Digital Era Through Financial Recording, Calculation of Cost of Production and Marketing Management to Get Upgrading Supardi, Supardi; Sriyono, Sriyono; Hermawan, Sigit
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 8 No. 6 (2023): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v8i6.5510

Abstract

The success story of a PIA entrepreneur in Kejapanan Village, Gempol District, Pasuruan Regency. And became famous until he became one of the Pasuruan Icons. PIA Cake Entrepreneur RB Warurejo Gang Nangka, Kejapanan has been established for 11 years. The price of PIA RB being sold consists of several types of variants as follows: 1) PIA RB cakes with green bean, pineapple and strawberry variants costing Rp. 5000/box of 6 pia cakes. 2) Chocolate, Cheese and other PIA RB cakes for Rp. 7000/box of 6 pia cakes. The PIA RB production system that is implemented is: 1) based on orders or by order. 2) done conventionally. And 3) done with an open layout. The marketing strategies carried out: 1) conversational marketing is a marketing strategy that builds on conversations or conversations. 2) through marketplaces such as shopee, Tokopedia, and others. MSME Assistance Strategies Needed in the Digital Age Through Financial Records, Calculation of Cost of Production, and Improved Marketing Management. The PIA RB Cake Entrepreneur has a workforce of 13 people and is still carried out conventionally and assisted by several workers. The solution offered by this service is to provide MSME strategy training in the Digital Age by providing production management, financial management and marketing management training. The benefits obtained can educate PIA RB entrepreneurs in Warurejo Gang Nangka, Warurejo, Kejapanan, to be able to work according to standards, think creatively and innovatively and be able to apply operational management, financial management and marketing management properly.
Pelatihan dan Pendampingan untuk Pendirian Teaching Factory Sebagai Implementasi SDG’s 4: Training and Assistance for The Establisment of a Teaching Factory as Implementation of SDG’s 4 Hermawan, Sigit; Rahmawati, Imelda Dian; Sriyono, Sriyono; Dini, Amelia Nugraha; Masrifah, Anis
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 8 No. 6 (2023): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v8i6.5578

Abstract

There are two problems with partners, they do not yet have a teaching factory program that must exist in vocational schools or Vocational High Schools and networks with the Business World and the Industrial World (DUDI), which are still limited. Solution from the community services team namely training and assistance for establishing a teaching factory program. This is also the implementation of SDGs Number 4: the quality of education. The implementation method is observation, socialization, training, mentoring, and initiation to build networks for partners. Observations are carried out to obtain existing information. Teaching factory socialization and training is carried out by giving pre-tests and post-tests to participants. The result is increased participants' understanding of the teaching factory training material. Assistance has been carried out since the establishment of the teaching factory theme, namely taxation and computer accounting, determining the location of the internship at the Accounting and Tax Management Institute “Dharma Plus” Sidoarjo, and the launching of the teaching factory program. To increase the partnership with the Business World and the Industrial World, the community service team coordinated with KADIN Sidoarjo, and as a result, SMKN 2 Buduran Sidoarjo was invited to a meeting and met with KADIN Sidoarjo management. The output of this community service is that SMKN 2 Buduran already has a teaching factory program, "Taxation and Accounting Computers," and partnerships with member companies of the KADIN Sidoarjo and also a place for fieldwork practice of taxation, namely at the Accounting and Tax Management Institute “Dharma Plus” Sidoarjo.
THE INFLUENCE OF FINANCIAL LITERACY AND SPENDING HABITS ON SHOPPING DECISIONS IN MARKET WITH PERSONAL PREFERENCE AS A MODERATION VARIABLE Firdaus, Arsy Maulana; Hermawan, Sigit
Journal of Economic and Economic Policy Vol. 2 No. 2 (2025): Journal of Economics and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v2i2.60

Abstract

Objective: This study aims to examine the impact of financial literacy and spending habits on consumer decision-making in the marketplace. Method: The research uses a quantitative method and a sample of 115 students from the Spring 2020 semester at the University of Sidoarjo. The data analysis technique used is purposive sampling, using validity and reliability tests, a paired-probability hypothesis, and SPSS version 26 statistical software. Results: The results show that financial literacy positively influences consumer decision-making, while spending habits negatively influence consumer decision-making. Novelty: The study suggests that financial literacy can moderate the relationship between financial literacy and consumer decision-making, and that good financial management can positively influence consumer decision-making.
Penguatan UMKM Telur Asin “AYU” Sidoarjo melalui Inovasi Teknologi Tepat Guna dan Analisis Keuangan Hermawan, Sigit; Mulyadi, Mulyadi; Ulhaq, Syafa Vania; Arista, Sintha Wahyu
SINAR SANG SURYA Vol 9, No 2 (2025): Agustus 2025
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v9i2.4514

Abstract

Abdimas ini dilakukan di UMKM Telur Asin AYU yang berlokasi di Kaliampoh RT 10 RW 03 Desa Kalipecabean, Kecamatan Candi, Kabupaten Sidoarjo. Kegiatan abdimas ini bertujuan untuk meningkatkan kapasitas manajemen dan produksi melalui pelatihan dan pendampingan di dua aspek utama, yaitu aspek keuangan dan aspek produksi. Permasalahan yang dihadapi mitra meliputi minimnya pemahaman perhitungan harga pokok penjualan (HPP) dan laporan keuangan usaha serta produk telur asin tidak dapat bertahan lama, maksimal 7 hari sudah berubah rasa. Metode pelaksanaan abdimas terdiri dari tahap persiapan, pelaksanaan, dan evaluasi. Hasil kegiatan menunjukkan bahwa UMKM telur Asin AYU mampu menghitung HPP, membuat laporan keuangan sederhana, dan mempunyai divesifikasi produk yakni adanya telur asin asap yang dapat bertahan lebih dari 14 hari, tidak berubah rasa. Abdimas ini diharapkan dapat meningkatkan produktivitas, kapasitas usaha, dan keberlanjutan UMKM Telur Asin AYU, serta menjadi model bagi UMKM sejenis di wilayah sekitar.
Co-Authors Abdul Roziq Fanshury Afiyah Nurul Maf’ulah Agustina, Eura Kurnia Ahmad Qomarudin Aisha Hanif Akbar, Zoramchev Akhmal Mulyadi Ali Maskur Amalia, Dina Ananda Nur Amalia, Nadhifah Hikma Adi Amelia Nugraha Dini Amelia Nugraha Dini Andari, Miranda Putrin Anggun Amalia, Anggun Anis Masrifah Arifin, Mochamd Djainul Arista, Sintha Wahyu Ariyani, Anita Ariyanti, Islamiya Azel Raoul Reginald, Azel Raoul Bayu Wardhana Bellina Reggita Candrawati, Clarisa Ika Chandra Pratama Rulidha Cicik Suciati Cindi Dwianti Roswita Cintya Devi Retno Ardianti Clarisa Ika Candrawati Cut Ami Rahmah Cynthia Tamara Surya D, Yuli Setyawati Dessy Kartika Yudityawati Detak Prapanca Dewi Andriani Dewi Komala Sari Dewi Kurnia Sari Diah Yuliastri Diah Yuliastri Dian Berkah Dian Novita Sari, Dian Novita Diana Kartika Pramodha Wardhani Diana Septy Mega Altino Dina Ayu Putri Dina Rofita Dinda Putri Kusuma Wardani Dini, Amelia Nugraha Duwi Rahayu Duwi Rahayu Dwi Anjani Dwi Auliyah Eka Putri Sayekti Eka, Bryan Elsaviyanto, Yumna Almnas Emmira iffat Endra Wahyu Nindiyah Endra Wahyu Ningdia Endra Wahyu Ningdiyah Eny Maryanti Eny Maryati Erva Rudianti Ety Nur Zunaida Ety Nur Zunaida, Ety Nur Eva Eva Fachrudin Arozy Fadilla Rahmawati Fadiyah, Nur Laily Fahruddin, A'rasy Fanshury, Abdul Roziq Fauzan, Risqi Rachmadi Febyola, Caesar Fernanda, Erfina Fibriani Awalia Ramadhani Fierda Lestari Sarpangga Putri Fifi Khumairo Firdaus, Arsy Maulana Firna Septyaningrum Fita Fitria Lestariana Fitri Indah Wahyu Ning Tyas Fitri Wulandari Fitriah Sukandar Habibie, Muhammad Yusuf Hadiah Fitriyah Hadiah Fitriyah Hadiah Fitriyah Hadyan Caesar Ahmargatu Hariati, Eby Amelia Herby Ernanto Idayati, Farida Iffah Qonitah Ihza M, Yusril Imelda Dian Rahmawati Indah Dwi Lestari Irwan Alnarus Kautsar Islamiyah, Maya Adillah Jamaludin Jamaludin Jihan Fadhila Junjunan, M Ilyas Kharisma, Risky Ageng Khasanah Ikhmah Kristika, Intan Dharma Lina Rahma Wati Liswatul Khasanah Lukman Hudi Lusi Andriyani M Ilyas Junjunan Maf’ulah, Afiyah Nurul Mariya Ulfa Maryati, Eny Masjhur, Ahmad Masrifah, Anis Masruroh, Dewi Masyita, Siti Maulidia Dewi Azhari Maya Diah Nirwana Mayang Novita Sari Mirza Chusnainy Mokh Irwanto Mudji Astuti Muhammad Fatihul Iman Muhammad Nasih Muhammad Saleh Muhammad, Nur Sa'adah MULYADI Mulyadi Mulyadi Murdaningsih, Sri Rahayu Nadia Nurifayza Sufiyanti Nasih, Muhammad Nengtyas, Yunita Multi Nihlatul Qudus Sukma Nirwana Niko Fediyanto Nilam Sari Ningsih, Nur Ayu Setia Ninik Khuzaimah Nourma Ninil Alfariza Nur Amalina Nisfa Salisa Nur Azizah nur diana Nur Ravita Hanun Nurasik Nurasik Nurasik Nurasik Nurasik Nurasik Nurul Fauziah Nurul Yaqin Otto Masyad Susanto Prasetyo Utomo Qonitah, Iffah raditya koesdijarto putra Rahmadhani, Ali Zainuri Rahmawati A., Silviana ranny buggy wahyu Ratna Nugraheni Ratna Nugraheni Restu Widya Rini Restu Widya Rini, Restu Widya Ridho Dwiki Dharmawan Rifdah Abadiyah Rifdah Abdiyah Rita Ambarwati Rita Ambarwati Sukmono Rizka Aulia Ferisanti Rochani, Oktavia Siti Rochman, Muhamad Alif Aulia Rochman, Saiful Rodiyah, Ainur Ruci Arizanda Rahayu Ruci Arizanda Rahayu Ruci Arizanda Rahayu Sabillah, Natasya Safitri, Lia Saiful Ukamah Salsa Billa Rahma Imania Sari, Lilin Nur Indah Sarwenda Biduri Septiawan, Fahrizal Setiyawati, Yuli Setiyono, Wisnu Panggah Setyawardani, Lydia Shinta Didin Hari Mariana Shofiya, Lailatus Sholikhah, Alfiyatus Sintha Wahyu Arista Siti Fatimah Sri Wahyuni Sriwahyuni, Diana Sriyono Sriyono Sriyono Sriyono Sriyono Sriyono Sriyono Suciati , Cicik Sumartik Sumartik Supardi Supardi Supardi Supardi Susanto, Otto Masyad Sutrisno Sutrisno Tri Yuda Lesmana Udik Arif Muzaiyyin Ulhaq, Syafa Vania Ulum, Zatul Karamah Ahmad Baharul Ummy Imaniar Mardiyanti Ummy Imaniar Mardiyanti, Ummy Imaniar UTOMO, PRASETYO Valerina stasia putri vinsa adi laksana Wardani, Shintya Wati, Deby Fatmah Wati, Lina Rahma Wika Nurlia Winanti Ita Aflakhah Wisnu P Setiyono Wiwit Hariyanto Wiwit Hariyanto Wiwit Hariyanto Wiwit Hariyanto Wulandari, Indah Apriliana Sari Yuli Setiyawati