The Role of Accounting Learning in Forming Financial Attitudes and Its Contribution to the Level of Financial Management of Bidikmisi Students
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https://doi.org/10.52380/ijcer.2025.12.2.735Keywords:
Accounting Learning, Financial Attitude, Financial ManagementAbstract
Bididikmisi scholarship students' financial limitations require them to manage them effectively and efficiently. Students' awareness of managing finances is based on their attitudes formed through financial literacy resulting from the financial learning process. This study aims to analyze the direct and indirect effects of accounting learning on the level of financial management through the financial attitudes of Bidikmisi scholarship students. The study was conducted on 89 students of the Economic Education Study Program, Jambi University, class of 2019-2022. To achieve this goal, the study was conducted using a quantitative method. Data were analyzed using Path Analysis statistical techniques. The results of the analysis explain that accounting learning as a shaper of students' financial literacy does not directly affect the level of students' financial management but has an indirect effect on financial management through students' financial attitudes. Students with good financial literacy will be wise about their financial problems so that they will try to manage their finances as well as possible. The resulting path model is very suitable in explaining the effect of accounting learning variables on students' financial management through financial attitude variables based on GFI values> 0.95. The results of this study recommend that Bidikmisi scholarship recipients make accounting courses a source of financial literacy so that they are not only value-oriented but also focused on understanding in studying it so that they will form a wise attitude towards the financial problems they face and try to manage their finances effectively and efficiently
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