Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal International Journal of Religious and Cultural Studies Studi Akuntansi, Keuangan, dan Manajemen
Frischa Faradilla Arwinda Mongan
Universitas Kristen Indonesia Paulus, Makassar, Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Morality in the arrangement of Regional Budget as an Effort to Reduce Flypaper Effect: a Critical Habermasian Perspective Nursal Ikhsan; Bertha Beloan; Muhammad Husni; Frischa Faradilla Arwinda Mongan
International Journal of Religious and Cultural Studies Vol 5 No 1 (2023): International Journal of Religious and Cultural Studies (April 2023- September 20
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2023.04.02

Abstract

A condition where there is a difference in the decision to spend money earned for free and money raised privately is a flypaper effect. The aim of the research was to map morality level of Regional Head, Regional Government Budget Team, the members of Regional Parliament, and Regional Apparatus Work Unit in the arrangement process of Regional Budget in the Regency of Selayar Islands. The research used critical paradigm, especially Habermas critical theory starting from social evolution based on the theory of Kohlberg’s morality consciousness development. The result of the research indicate that the moralty level of executive and legislative members is still in the first two steps of preconventional level as the reflection of public space morality. Preconventional morality level explains that the dominant opportunistic behavior of executive and legislative members in Regional Budget is a symptom and evidence of waning, limited access, exclusivity, hegemony, and disintegration of public space. The role of flypaper effect is a picture of fiscal decentralization system which even burdens communication process in lifeword named local government. Another finding reveals that patron-client theory has accompanied agency theory in forming executive legislative interaction. Habermas proposes publicity principles and communicative action to improve morality consciousness development level that leads to communication in lifeword without domination
Neurofinance Perspective on Traditional and Behavioral Finance in Accounting Students' Decisions Frischa Faradilla Arwinda Mongan; Muliani Mangngalla; Ni Nyoman Ayu Suryandari; Desi Ratnasari; Alfianti Arung Badeng
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 3 (2026): January
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i3.5641

Abstract

Purpose: This study investigates the impact of traditional finance and behavioral finance on accounting students' financial decisions. A key objective is to emphasize the roles of financial literacy and psychological biases, and to determine whether neurofinance moderates their influence on individual choices. Methodology/approach: Adopting a quantitative design, data were gathered through questionnaires distributed to accounting students at UKI Paulus and UNMAS Denpasar. The research model was analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) technique, which enables testing of both direct and moderating relationships among complex variables. Results/findings: Both traditional finance and behavioral finance significantly influence students' financial decisions. Crucially, however, neurofinance does not significantly moderate the link between behavioral finance and financial decisions, suggesting that behavioral factors remain dominant. Future research should aim to integrate all three approaches into a unified framework. Conclusions: This study finds that behavioral finance has a more substantial impact on students' financial decisions than traditional finance. Neurofinance offers insights but does not significantly moderate this relationship, suggesting the need for further integration of all three approaches. Limitations: This research is confined to accounting students from two universities, which may limit the applicability of the results. Contribution: The study provides a unified framework for traditional, behavioral, and neurofinance. It uniquely shows that neurofinance moderates the impact of traditional finance, but not behavioral finance, providing new insights into student financial actions.
Co-Authors Alfianti Arung Badeng Bertha Beloan Desi Ratnasari Muliani Mangngalla Ni Nyoman Ayu Suryandari Nursal Ikhsan Raden Mohamad Herdian Bhakti