Linking Financial Literacy, Attitudes, and Lifestyle to Financial Management Behavior: A Study on Jambi’s Tax Agency Employees
DOI:
https://doi.org/10.35145/icobima.v4i2.6246Keywords:
Financial Literacy, Financial Attitude, Lifestyle, Financial Management BehaviorAbstract
Background: There are numerous previous studies on financial management behavior, with various influencing variables. This study aims to reanalyze the influence of financial literacy, financial attitudes, and Lifestyle on financial management behavior. Furthermore, this study focuses on employees at the Jambi City Regional Development Planning Agency (BPPRD) in 2025.
Objectives: 1. To describe the picture of Financial Literacy, Financial Attitude, Lifestyle, and Financial Management Behavior of BPPRD Employees in Jambi City. 2. To find out and analyze the influence of Financial Literacy, Financial Attitude, and Lifestyle simultaneously on Financial Management Behavior of BPPRD Employees in Jambi City. 3. To analyze the influence of Financial Literacy on Financial Management Behavior of BPPRD Employees in Jambi City. 4. To analyze the influence of Financial Attitude on Financial Management Behavior of BPPRD Employees in Jambi City. 5. To analyze the influence of Lifestyle on the Financial Management Behavior of BPPRD Employees in Jambi City.
Method: This descriptive research uses a survey method (questionnaire). This study used a questionnaire using a Likert scale. In a Likert scale, the variables to be measured are broken down into dimensions, which are then broken down into measurable indicators. Ultimately, these measurable indicators can serve as a benchmark for creating an instrument. Each answer is linked to a statement or verbalized support for an attitude. Activities in data analysis include grouping data based on variables and respondent types, tabulating data based on variables from all respondents, presenting data for each variable studied, performing calculations to answer the problem formulation, and performing calculations to test the proposed hypotheses. Data analysis techniques in quantitative research use statistics. In this study, the author used a descriptive analysis method.
Results: The results of the multiple linear regression analysis can be obtained as coefficients for the independent variables = X1: 0.403, X2: 0.105, X3: 0.111, constant of 10670.826, so that the multiple linear regression equation model with the panel data obtained is:𑌠=10670,826+0.403 X1+ 0.105X2+ 0.111X3+ð’†
The multiple linear regression equation can be interpreted as The constant of 10670.826 means that if Financial Literacy, Financial Attitude, and Lifestyle are assumed to be = 0, then Financial Management Behavior has a constant value of 10670.826.2. The regression coefficient for Financial Literacy is 0.403, indicating that Financial Literacy positively affects Financial Management Behavior. The regression results indicate that increasing Financial Literacy will increase Financial Management Behavior by 0.403.3. The regression coefficient 0.105 for Financial Attitude indicates that Financial Attitude positively affects Financial Management Behavior. The results indicate that with an increase in Lifestyle, there will be a positive effect on Financial Management Behavior.
Â
Increase Financial Management Behavior by 0.105.4. The regression coefficient of Lifestyle is 0.111, indicating that Financial Attitude positively affects Financial Management Behavior. This indicates that increasing Financial Attitude will increase Financial Management Behavior by 0.111.
Conclusion: Based on the results of the descriptive analysis of employee Financial Literacy, it is in the "good" category with a total score of 8,268, respondents' Financial Attitudes are in the "agree" category with a total score of 6,362, respondents' Lifestyle is also classified as "High" with a total score of 6,361, Financial Management Behavior is considered "good" with an average score of 6,166. There is a positive/significant influence of financial literacy, financial attitudes, and Lifestyle on the financial management behavior of Jambi City Regional Tax and Retribution Management Agency employees. Partially, there is a significant influence between financial literacy on financial management behavior of employees of the Jambi City Regional Tax and Retribution Management Agency, there is no significant influence between financial attitudes on financial management behavior of employees of the Jambi City Regional Tax and Retribution Management Agency, there is no significant influence between Lifestyle on financial management behavior of employees of the Jambi City Regional Tax and Retribution Management Agency.
Downloads
References
Afandy, C., & Niangsih, FF (2020). Financial literacy and personal financial management of students in Bengkulu province. The Manager Review, 2(2), 68-98.
Agustiar, D., Prabowo, H., & Widiastuti, CT (2025). The influence of financial literacy, financial technology, financial risk, financial attitudes and financial income on financial management: A study in the community of Kertasari Village, Banjarharjo District, Brebes Regency. Monetary: Journal of Economics and Finance, 3(2), 67–84.
Albertus, SS, Leksono, AW, & Vhalery, R. (2020). The Influence of Financial Literacy and Campus Environment on Students' Personal Financial Management. Research and Development Journal of Education, 1(1), 33-39.
Amelia, A. (2022). The Influence of Financial Literacy, Financial Attitudes, and Personality on Financial Management Behavior of MSMEs in Gedong Village, East Jakarta. Maksipreneur Journal: Management, Cooperatives, and Entrepreneurship, 12(1), 129-143.
Angelista, FD, Anggraini, LD, & Putri, AU (2024). The influence of financial literacy, lifestyle, and financial attitudes on the financial behavior of college students who use Shopee PayLater. Journal of Trends Economics and Accounting Research, 4(3), 696-705.
Aulianingrum, RD, & Rochmawati, R. (2021). The influence of financial literacy, parental socioeconomic status, and lifestyle on students' personal financial management. Journal of Economic Education: Scientific Journal of Educational Sciences, Economics, and Social Sciences, 15(2), 198-206.
Cahya, AD, Damare, O., & Harjo, C. (2021). The Effect of Compensation and Work Discipline on the Performance of Warung Padang Upik Employees. Sinar Manajemen Journal, 8(2), 105-115.
Cahyani, RA, & Sitohang, S. (2020). The effect of working capital turnover, liquidity, and solvency on profitability. Journal of Management Science and Research (JIRM), 9(6).
Chairunisa, N., & Widhiastuti, RN (2023). The Influence of Financial Literacy, Financial Attitudes, and Lifestyle on the Financial Management of the Millennial Generation. Remittance: Journal of Financial Accounting and Banking, 4(2), 1-9.
Dewi, NMVC, & Darma, GS (2021). Measuring Financial Literacy and Income on Financial Management Behavior for Dentists with Lifestyle as a Mediator. Journal of Business Management, 18(4), 459-481.
Diskhamarzaweny, D., Irwan, M., & Dewi, DK (2022). The influence of financial literacy, financial attitudes, and lifestyle on the financial management behavior of students in the Accounting Study Program at Kuantan Singingi Islamic University. Al-Khitmah Journal of Economics, 4(1), 35-49.
Dwi Rachmadini, N., Rimbano, D., Safitri, T., Chobil Ardian, A., Apriyani, K., Ferdiansyah, J., & Chah Yuni, C. (2025). The influence of financial literacy, financial inclusion, and financial attitudes on business performance and sustainability of MSMEs in Indonesia. EKONOMIKA45: Scientific Journal of Management, Business Economics, Entrepreneurship, 12(2), 1405–1427.
Elia, R., & Rahayu, Y. (2021). Financial Distress Prediction Analysis Using the Springate, Zmijewski, and Grover Model. Journal of Accounting Science and Research (JIRA), 10(3).
Fahzira, Q., & Wibowo, MR (2023). Analysis of Employee Payroll and Wage Accounting Information Systems as an Effort to Support Internal Control at PTPN Ivadolina. Mirai Management Journal, 8(3).
Fitria, H. (2023). Service Management in Improving the Quality of Services for Prospective Hajj and Umrah Pilgrims at PT. Bunda Asri Lestari, Bandar Lampung City (Doctoral Dissertation, UIN Raden Intan Lampung).
Guci, SS (2022). The Urgency of Guidance and Counseling Management in Producing Character-Based Students. Education & Learning, 2(2), 44-49.
Halimah, N., & Mulyati, S. (2021). The Influence of Financial Literacy on Personal Financial Management Behavior in College Students. Journal of Management and Business, 12(1), 45-55.
Hidayanti Shafira & Ersi Sisdianto. (2024). Analysis of the influence of the level of financial inclusion and financial literacy on people's interest in saving in Islamic banks in Indonesia. Budget: Journal of Economics and Accounting Publications, 2(2), 176–182.
Irawati, R., & Kasemetan, SL (2023). Financial literacy, lifestyle, financial attitudes towards students' financial management behavior. Jurnal Ema, 8(1), 32-42.
Kasturi, LFM, Syahputri, Y., Marbun, P., & Khairunnisak. (2025). The influence of financial literacy and financial behavior on online investment decisions. RIGGS: Journal of Artificial Intelligence and Digital Business, 4(2), 1110–1116.
Kasturi, LFM, Syahputri, Y., Marbun, P., & Khairunnisak. (2025). The influence of financial literacy and financial behavior on online investment decisions. RIGGS: Journal of Artificial Intelligence and Digital Business, 2(1), 45–59.
Liska, R., Machpudin, A., Khaza, MAMH, Ratnawati, R., & Wediawati, B. (2022). The influence of financial literacy and financial technology on financial inclusion (an empirical study on students of the Faculty of Economics and Business, University of Jambi). Journal of Applied Management and Finance, 11(4), 1034–1043.
Lukiana, N., Ainun Jariah, & Sukma Irdiana. (2025). The role of financial literacy in improving students' financial behavior. Journal of Innovation Research and Knowledge, 4(12), 9049–9062.
Lusardi, A., & Mitchell, O. S. (2017). How ordinary consumers make complex economic decisions: Financial literacy and retirement readiness. Quarterly Journal of Finance, 7(3), 1750008.
Financial Services Authority (OJK). (2023). National Survey of Financial Literacy and Inclusion (SNLIK) 2022. Jakarta: OJK.
Perdana, A. D (2023). The Influence of Financial Literacy, Financial Attitudes, and Personal Income on Personal Financial Management Behavior.
Pradiningtyas, TE, & Lukiastuti, F. (2019). The influence of financial knowledge and financial attitudes on the locus of control and financial management behavior of economics students. Minds Journal: Idea Management and Inspiration, 6(1), 96-112.
Pradiningtyas, TE, & Lukiastuti, F. (2019). The influence of financial knowledge and financial attitudes on the locus of control and financial management behavior of economics students. Minds Journal: Idea Management and Inspiration, 6(1), 96-112.
Pratiwi, A., & Nugroho, R. (2020). The effect of budget planning and cash flow control on students' financial well-being. Journal of Accounting and Finance, 9(1), 22–31.
Putra, AR, & Sari, LP (2020). Financial Attitudes and Their Impact on Household Financial Management. Journal of Economics and Finance, 9(2), 78-89.
Rahmawati, F. (2017). Reflection of Low Financial Literacy Among Factory Workers: Causes and Effects (Case Study of Factory Workers in Probolinggo City). FEB Student Scientific Journal, 5(2).
Ririn Wulandari, Robiah Aladawiyah, & Muhamad Syahwildan. (2025). The influence of financial literacy on the investment interest of the younger generation in the Indonesian capital market. Manuhara Journal: Center for Management and Business Research, 3(3), 346–357.
Rochendi, T., Rita, R., & Dhyanasaridewi, ID (2022). The importance of financial literacy for society. Complexity: Scientific Journal of Management, Organization and Business, 5(2), 123–134.
Sari, M., & Fitriana, R. (2021). The influence of financial literacy and financial planning on personal financial management behavior. Journal of Management and Business Sciences, 12(2), 101–110.
Silvia, H. (2023). Student Management in Improving Graduate Quality at Mtsn 2 Bandar Lampung (Doctoral Dissertation, Uin Raden Intan Lampung).
Sina, PG (2014). Motivation as a determinant of financial planning (A literature study). Scientific Journal of Accounting and Business, 9(1), 42-48.
Sumadayo, KM The Influence of Financial Literacy and Financial Attitudes on Financial Management in Drinking Water Depot Businesses in Ternate. Journal of Organizational Management Studies, 20(1), 22-32.
Sufyati, HS, & Lestari, A. (2022). The Influence of Financial Literacy, Financial Inclusion, and Lifestyle on Financial Behavior in the Millennial Generation. Multidisciplinary Journal of Madani, 2(5), 2415-2430.
Syuliswati, A. (2020). Family Financial Management Education, Lifestyle, Learning, and Their Influence on Financial Literacy. Business & Management Accounting (Abm), 27(1), 53-64.
Tanjung, AA, & Triyani, RA (2023). The Influence of Financial Knowledge Level, Financial Attitude, and Personality on Financial Management Behavior. Owner: Research and Accounting Journal, 7(3), 2301-2315.
Terry, George R, Leslie W. Rue. (2009). Fundamentals of Management. Jakarta: Bumi Aksara.
Utami, MT, & Manda, GS (2021). The Effect of Working Capital Turnover (WCT), Current Ratio (CR), and Total Assets Turnover (TATO) on Profitability. Monetary-Journal of Accounting and Finance, 8(1), 1-8.
Westi Rahmadani, Endrawati, & Lisa Amelia Herman. (2022). Analysis of the financial literacy level of Bidikmisi students at Padang State Polytechnic. Indonesian Journal of Accounting, Business and Economics (JABEI), 1(1), 92–97.
Widyastuti, T., & Agustina, I. (2023). Financial opinions and their implications for the financial management behavior of the younger generation. Indonesian Journal of Management and Business, 12(1), 33–42.
Widyastuti, T., & Agustina, I. (2023). Thrift attitudes and consumption behavior: A study of students at state universities in Indonesia. Journal of Economics and Consumer Behavior, 8(2), 97–106.
Wijaya, T., & Prasetyo, H. (2022). The Influence of Lifestyle on Consumptive Behavior and Personal Financial Management. Journal of Social Sciences and Humanities, 15(3),
Wulandari, P., Faturohman, T., & Lestari, D. (2025). Saving behavior and financial literacy: A study of the young generation of Indonesia. Journal of Islamic Economics and Banking, 13(1), 55–66.
Wulandari, P., Hapsari, R., & Andini, S. (2025). Financial interest and personal financial behavior: A psychographic perspective of college students. Indonesian Journal of Digital Economics and Finance, 6(2), 88–97.
Wulandari, P., Santoso, H., & Prasetya, B. (2025). The role of financial literacy in improving savings behavior and risk protection through insurance among the younger generation. Indonesian Journal of Digital Economics and Finance, 6(1), 72–83.
Wulandari, P., Fitriani, R., & Sari, MD (2025). The influence of financial literacy and social environment on the savings habits of the younger generation. Journal of Economics and Finance, 10(1), 55–65.
Yamin, A. (2024). Application of Problem Based Learning (PBL) Learning Model to Improve Science Learning Achievement in Fifth Grade Students of Karangjongkeng 01 Public Elementary School. Jguruku: Teacher Research Journal, 2(1), 231-238.
Yushita, AN (2017). The importance of financial literacy for personal financial management. Nominal Barometer of Accounting and Management Research, 6(1), 11-26.
