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All Journal JAM Majalah Ekonomi Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Nusantara Science and Technology Proceedings Yayasan Cita Cendikiawan Al Khwarizmi Jurnal Ilmiah Raflesia Akuntansi Behavioral Accounting Journal Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara JURDIASRA
Gusti Dian Prayogi
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NEUROACCOUNTING DAN PENGAMBILAN KEPUTUSAN KEUANGAN: BUKTI EMPIRIS PADA UMKM KULINER DI JAWA TIMUR : NEUROACCOUNTING AND FINANCIAL DECISION MAKING: EMPIRICAL EVIDENCE IN CULINARY MSMES IN EAST JAVA Haryana, Ratih Dewi Titisari; Prayogi, Gusti Dian
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 3 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.3.538-558

Abstract

This study explores the application of neuroaccounting in understanding financial decision-making among culinary MSMEs in East Java. Neuroaccounting offers comprehensive insights by examining how cognitive literacy, emotional intelligence, and financial literacy influence decision-making, with business experience tested as a moderating factor. Using a quantitative design, cluster random sampling was applied to select six regencies with high MSME growth. A total of 407 culinary MSMEs participated, and data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) and Moderated Regression Analysis (MRA). The results show that cognitive literacy, emotional intelligence, and financial literacy significantly affect financial decision-making, while business experience strengthens these relationships. These findings indicate that neuroaccounting can enhance MSMEs’ ability to make better financial decisions by integrating cognitive, emotional, and financial competencies with practical experience. Theoretically, this study extends neuroaccounting by positioning literacy and emotional intelligence as core drivers of MSME decision-making, moderated by business experience. Practically, it offers guidance for policymakers, educators, and practitioners to develop targeted training and experience-based programs that improve financial capabilities and ensure business ustainability
Co-Authors Afifi, Zaenal Andini Nurhajra Annisah Febriana SE., MSi., Ak., CA Aulia, Triana Zuhrotun Dien Ajeng Fauziah Dwi Suhartini Erina Sudaryati Fajar Syaiful Akbar Fariani Eka Febrianti, Ananda Ayu Sherly Fipiariny. S Florentina Anjeli Ibnu Aswat Imelda Sinaga, Imelda Maria Nurani Maryani, Leni Maulidia, Rahma Mega Norsita Paulus Agut Pratiwi, Victoria Laurensa Jihan Putri Zitma Andi B Ratih Dewi Titisari Haryana Rizqy Aiddha Yuniawati Rudiana Solendro, Yasintus Sudarmanto, Eko Triana Zuhrotun Aulia Widiar Onny Kurniawan Windasari, Ihsanul Zainuddin, Zainuddin