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All Journal Owner : Riset dan Jurnal Akuntansi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Mardiana Mardiana
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Economics, Econometrics & Finance

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Literasi Keuangan Terhadap Perilaku Konsumtif Dengan Kontrol Diri Sebagai Variabel Moderasi (Studi Pada Gen Z Kota Malang) Amaliatul Khasanah; Mardiana Mardiana
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 2 (2026): April 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i2.6354

Abstract

Generation Z is consuming habits are changing due to the advancement of digital technology, and they are becoming more prone to consumptive behavior. The purpose of this study is to examine how financial literacy affects consumptive behavior among Generation Z in Malang City, using self-control as a moderating variable. The study employed a quantitative methodology, gathering primary data from 165 respondents chosen through purposive sampling via an online questionnaire. With the use of SmartPLS 3 software, structural equation modeling was used to analyze the data. The findings demonstrated that consumptive behavior was significantly impacted by self-control but not by financial literacy. In addition, self-control was not proven to moderate the relationship between financial literacy and consumptive behavior. This study concluded that psychological aspects, especially self-control, have a more dominant role than financial knowledge in shaping the consumption behavior of Generation Z. These results are consistent with the theories of planned behavior, hedonic consumption, and self-control, which have significant ramifications for the creation of financial education and self-control-enhancing initiatives that support the same consumer behavior.  
Inovasi sebagai Mekanisme Strategis Penghubung Financial Technology dan Financial Literacy terhadap Kinerja UMKM Dinda Ilyatur Rosyidha; Mardiana Mardiana
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3129

Abstract

This study examines the inconsistency of empirical findings regarding the effects of Financial Technology (Fintech) and Financial Literacy on the performance of Micro, Small, and Medium Enterprises (MSMEs) in developing economies. While Financial Literacy is widely recognized as a fundamental capability that consistently enhances firm performance, empirical evidence on Fintech remains mixed and often insignificant. This inconsistency suggests that Fintech adoption does not automatically translate into improved MSME performance. Departing from prior studies that predominantly assume a direct and linear relationship, this study positions innovation as a strategic transmission mechanism that explains how Fintech and Financial Literacy are transformed into performance outcomes. This research employs a quantitative approach using primary data collected from 225 MSME owners in Malang City through purposive sampling. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The findings reveal a paradoxical result: Fintech does not have a significant direct effect on MSME performance, yet it exerts a significant indirect effect through innovation, indicating full mediation. In contrast, Financial Literacy has a significant positive effect on MSME performance both directly and indirectly through innovation, suggesting partial mediation. The theoretical contribution of this study lies in reconceptualizing innovation not merely as an outcome of digital adoption, but as a strategic mechanism that determines the effectiveness of financial and digital capabilities in generating performance gains. From a practical perspective, the findings imply that MSME development strategies should integrate financial literacy enhancement, effective Fintech utilization, and innovation capability strengthening to achieve sustainable performance improvements.
FOMO, Overconfidence, and Influencers: Key Drivers of Cryptocurrency Investment Behavior Muhammad Akmal At thariq; Mardiana Mardiana
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3237

Abstract

This research examines the psychological and social factors that influence how university students in Malang make investment decisions. This research applied a quantitative approach and engaged 251 participants who were chosen through a purposive sampling method in accordance with established selection criteria. The research utilized a purposive sampling technique to determine the data. Furthermore, it applied Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate both direct effects and moderating interactions among the variables. The findings demonstrate that fear of missing out (FOMO) and overconfidence exert a positive and statistically significant influence on investment decisions. Nevertheless, the presence of influencers attenuates the influence of fear of missing out (FOMO) on investment decisions and fails to moderate the relationship between overconfidence and investment decisions. In general, psychological and social factors continue to shape students’ investment decision-making behavior. The research shows the importance of enhancing financial literacy, particularly among students with limited experience in engaging with high-risk instruments such as cryptocurrency. Controlling the level of overconfidence is very important so that decisions are not influenced by emotions but are based on rational analysis. This research advances the literature by incorporating fear of missing out (FOMO), overconfidence, and influencer involvement as explanatory factors in understanding students’ cryptocurrency investment decisions. This research provides additional insight by introducing a practical model that demonstrates the significance of psychological and social elements among university students in the context of investment.
Co-Authors Amaliatul Khasanah Dinda Ilyatur Rosyidha Muhammad Akmal At thariq