Determinants of Financial Management Behavior among Fishing Entrepreneurs: The Roles of Income, Social Support and Mental Accounting
pdf

Keywords

Financial Management Behaviour
Mental Accounting
Social Support
Fishermen

How to Cite

Leatemia, S. Y., Boki, E. ., Tjio, S. T., Gainau, P. C., Zalni, Z., & Silooy, R. W. . (2026). Determinants of Financial Management Behavior among Fishing Entrepreneurs: The Roles of Income, Social Support and Mental Accounting. Journal of Economics, Business, and Accountancy Ventura, 29(1), 1-19. https://doi.org/10.14414/jebav.v29i1.5358

How to Cite

Leatemia, S. Y., Boki, E. ., Tjio, S. T., Gainau, P. C., Zalni, Z., & Silooy, R. W. . (2026). Determinants of Financial Management Behavior among Fishing Entrepreneurs: The Roles of Income, Social Support and Mental Accounting. Journal of Economics, Business, and Accountancy Ventura, 29(1), 1-19. https://doi.org/10.14414/jebav.v29i1.5358

Abstract

This study examines the determinants of financial management behavior among fishing entrepreneurs by investigating the effects of income, social support, and mental accounting, while also assessing the moderating role of mental accounting. Data were collected through a convenience sampling survey of 152 fishing entrepreneurs on Ambon Island, Maluku Province, Indonesia. The data were analyzed using partial least squares structural equation modeling (PLS-SEM). The findings indicate that income does not have a significant effect on fishermen's financial management behavior, whereas social support and mental accounting have significant positive effects. In addition, the results show that mental accounting does not significantly moderate the relationships between income and financial management behavior or between social support and financial management behavior.

pdf

References

Afrina, N., & Anggarini, D. R. (2024). Pengaruh Literasi Keuangan dan Lingkungan Sosial Terhadap

Perilaku Keuangan Penduduk Waydadi Sukarame Bandar Lampung. Jurnal Ekonomi Efektif, 7(1).

https://sister-pt.kemdiktisaintek.go.id/layanan_bkd/rekap_kegiatanAjzen, I. (2011). The theory of planned behaviour: Reactions and reflections.

Psychology and Health, 26(9), 1113–1127. https://doi.org/10.1080/08870446.2011.613995

Ajzen, I., & Driver, B. L. (1992). Application of the Theory of Planned Behavior to Leisure Choice. Journal of Leisure Research, 24(3), 207–224. https://doi.org/10.1080/00222216.1992.11969889

Al-alawi, A., Amjed, S., Haddoud, M. Y., & Soliman, M. (2025). Re-entry intentions of failed entrepre-neurs: the roles of social support and resilience. Journal of Small Business and Enterprise Devel-opment, 32(2), 411–436. https://doi.org/10.1108/JSBED-12-2023-0585

Alexander, G. J., & Baptista, A. M. (2011). Portfolio selection with mental accounts and delegation. Journal of Banking and Finance, 35(10), 2637–2656. https://doi.org/10.1016/j.jbankfin.2011.02.020

Anisyah, E. N., Pinem, D., & Hidayati, S. (2021). Pengaruh Literasi Keuangan, Inklusi Keuangan dan Financial Technology terhadap perilaku keuangan pelaku UMKM di Kecamatan Sekupang. Man-agement and Business Review, 5(2).

Ardimansyah, Yulindisti, E., & Rafles Ginting. (2023). Mental Accounting dengan Memaknai Kondisi Keuangan Mahasiswa Pasca Pandemi Covid-19. Jurnal Pendidikan Akuntansi (JPAK), 11(1), 2722–7502.

Arianti, F. B. (2020). Pengaruh Pendapatan Dan Perilaku Keuangan Terhadap Literasi Keuangan Me-lalui Keputusan Berinvestasi Sebagai Variabel Intervening The Effect Income And Financial Be-havior On Financial Literacy With Investment Decisions As Intervening. Jurnal Akuntansi, 10(1), 13–36. https://doi.org/10.33369/j.akuntansi.9.3.13-36

Asih, D. N. L., Andrianingsih, V., & Faisol, Moh. (2025). The impact of financial literacy, financial technology, social environment, and lifestyle on financial management. Jurnal Akademi Akuntansi, 8(2). https://doi.org/10.22219/jaa.v8i2.37454

Candrakusuma, D. A., & Dewinda, M. C. (2024). Penerapan Mental Accounting dalam Pengelolaan Keuangan Pribadi Mahasiswa Generasi Zelenial. Edunomika, 8.

Cohen, S., & Syme, S. L. (1985). Issues in the Study and Application of Social Support. In Social Sup-port (pp. 3–22). Academic Press.

Dewi, N. M. D. R., & Mahyuni, L. P. (2025). The Mediating Effect of Financial Management Behavior on MSME Economic Performance in Bali. International Journal of Economics Development Re-search, 6(4), 2025–1979.

Fauzan, Almira, F., Erma, S., & Suwarno, A. E. (2023). Does Financial Literacy and Attitudes Influ-ence Financial Management Behavior in The MSMES Sector? JURNAL Riset Akuntansi Dan Keu-angan Indonesia, 8(3). http://journals.ums.ac.id/index.php/reaksi/index

Fauzan, M. R., Gainau, P. C., Shintia, R., & Bonara, F. (2025). Enhancing the Sustainability of Fisher-men’s Enterprises through Bookkeeping in Seri Hamlet, Nusaniwe Sub-District Ambon. Jurnal Pengabdian Kepada Masyarakat, 09(01), 228–243.

Fitri, A., & Ibrahim, M. (2023). Pengaruh Financial Literacy dan Pendapatan Terhadap Perilaku Keu-angan Pada Pelaku UMKM Sektor Kuliner di Kecamatan Mandau Kabupaten Bengkalis. ECo-Buss, 6(1).

Fuadi, M. N., & Trisnaningsih, S. (2022). Pengaruh Literasi Keuangan Dan Lingkungan Sosial Ter-hadap Perencanaan Keuangan Pribadi. Jurnal Proaksi, 9(2), 97–111. https://doi.org/10.32534/jpk.v9i2.2332

Gainau, P. C. (2020). Determinan Kinerja Usaha Mikro (Studi Pada Usaha Mikro Di Kecamatan We-nang, Manado). BIP’s JURNAL BISNIS PERSPEKTIF, 12(1), 09–26. https://doi.org/10.37477/bip.v12i1.23

Gainau, P. C., Kilay, N., & Bonara, R. S. F. (2023). Analisis Going Concern pada Pelaku Usaha Ne-layan di Kecamatan Nusaniwe Kota Ambon. Jurnal Bisnis Perspektif, 15(1). http://jurnal.ukdc.ac.id/index.php/BIP

Gitayuda, M. B. S., & Purnamawati. (2025). Financial satisfaction and financial management behavior: Analysis of MSME’s coastal tourism sector. IOP Conference Series: Earth and Environmental Sci-ence, 1441(1). https://doi.org/10.1088/1755-1315/1441/1/012038

Gustika, R., Tinggi, S., & Pasaman, I. E. (2020). The Influence Of Financial Income And Attitudes On Financial Management (Study On Household Women In Nagari Binjai Kecamatan Tigo Nagari Pasaman Distric). Jurnal Apresiasi Ekonomi, 8(3), 399–406.

Hadinata, A. P., Murni, Y., & Safardi, S. (2023a). Analisis Manajemen Keuangan Rumah Tangga Keluarga Nelayan Di Kota Pariaman. Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya, 2(1), 20–30. https://doi.org/10.47233/jppisb.v2i1.657

Hadinata, A. P., Murni, Y., & Safardi, S. (2023b). Analisis Manajemen Keuangan Rumah Tangga Keluarga Nelayan Di Kota Pariaman. Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya, 2(1), 20–30. https://doi.org/10.47233/jppisb.v2i1.657

Heluka, E. (2021). Pengelolaan Pendapatan Terhadap Konsumsi dan Tabungan Keluarga Nelayan di Hamadi Pantai Jayapura. Jurnal Ekonomi Dan Bisnis, 11(2).

Hi Posi, S., Kekete, T. L. M. K., Hiara, T., Rahalus, E. M., & Hein Namotemo, U. (2023). Pengaruh Literasi Keuangan Dan Lingkungan Sosial Terhadap Perilaku Keuangan Mahasiswa. Jurnal Audit Dan Perpajakan, 1.

Iramani, R., & Lutfi, L. (2021). An integrated model of financial well-being: The role of financial be-havior. Accounting, 7(3), 691–700. https://doi.org/10.5267/j.ac.2020.12.007

Irdiana, S., Lukiana, N., & Kasim, K. T. (2024). Implications of Financial Literacy, Lifestyle, and Social Factors on Student Financial Behavior. Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan Dan Pa-jak, 8(2), 111–117. https://doi.org/10.30741/assets.v8i2.1320

Luhsasi, D. I., & Sadjiarto, A. (2017). Penerapan Mental Accounting Dalam Edukasi Pengelolaan Keu-angan Tim Basket SWS. Ikatan Sarjana Pendidikan Indonesia (ISPI) Jawa Tengah, 4(1), 65–75.

Martani, N. P. S., & Suhendra, A. D. (2024). Pengaruh Literasi Keuangan Dan Pendapatan Terhadap Perilaku Pengelolaan Keuangan Pribadi Bagi Karyawan Di Bekasi. Jurnal Cakrawala Akademi-ka, 1(3), 587–603. https://doi.org/10.70182/jca.v1i3.39

Melia, & Yantiana, N. (2023). Mengungkap Peran Mental Accounting dalam Pengelolaan Keuangan Geprek Generation. Jurnal Pendidikan Akuntansi, 11(3), 2722–7502.

Miftakh, E. S. (2023). Pelatihan Dan Pendampingan Pengelolaan Keuangan Wanita Nelayan “Ke-lompok Pengolah Dan Pemasaran Hasil Tangkapan”: Upaya Meningkatkan Literasi Keuangan Di Desa Tasikmadu. MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat, 1(6), 183–191. https://doi.org/10.61132/mengabdi.v1i6.447

Mustika, I., Herawati, T., & Muflikhati, I. (2023). Strategi Penghidupan, Manajemen Keuangan, Keren-tanan Ekonomi, dan Ketahanan Keluarga Nelayan. Jurnal Ilmu Sosial Dan Humaniora, 12(2), 269–279. https://doi.org/10.23887/jish.v12i2.62017

Nur, S. M., Yunus, I., & Hasan, M. H. (2024a). Analisis Manajemen Keuangan Rumah Tangga Keluarga Nelayan di Kelurahan Mafutufu Kota Tidore Kepulauan. Jurnal Ilmiah Wahana Pen-didikan, 10(23).

Nur, S. M., Yunus, I., & Hasan, M. H. (2024b). Analisis Manajemen Keuangan Rumah Tangga Keluarga Nelayan di Kelurahan Mafututu Kota Tidore Kepulauan. Jurnal Ilmiah Wahana Pen-didikan, 10(23).

Nursasi, E., Istiqomah, R. H., & Rahmania, B. . (2025). The Influence of Financial Literacy, E-Money, Consumptive Lifestyle and Financial Distress on Gen Z’s Personal Financial Management Behav-ior with Mental Accounting as a Moderation Variable . International Journal of Science and Envi-ronment (IJSE), 5(4), 9–19. https://doi.org/10.51601/ijse.v5i4.236.

Pasek, G. W., & Widiastina, G. (2025). Pengaruh Mental Accounting dan Present Bias terhadap Per-ilaku Konsumsi Pelaku UMKM. Jurnal Ilmiah Akuntansi Dan Humanika, 15(1).

Pelupessy, J., Akuntansi, J., & Ambon, P. N. (2024). Peran Akuntansi Biaya untuk Mengurangi Risiko Keuangan pada Usaha Perikanan Tradisional di Pesisir. Jurnal Administrasi Terapan, 2.

Pulungan, A. S., Pathuansyah, Y., & Lubis, R. M. O. (2024). Family Finansial Planning Strategy Fish-ermen in Sibolga City Central Tapanuli. International Journal of Economics, Management and Ac-counting, 1(3), 213–220. https://doi.org/10.61132/ijema.v1i3.171

Putri, A. K., & Wulandari, A. (2020). Factors Influencing The Income Of Fishermen. Integrated Journal of Business and Economics, 4(2), 198. https://doi.org/10.33019/ijbe.v4i2.298

Safitri, M. (2023). Penerapan Manajemen Keuangan dan Pengelolaan Keuangan Sederhana bagi Pelaku UMKM. Karimah Tauhid, 2(4).

Sari, M. R., Maulana, N., & Setyowati, L. (2023). Pelatihan Keuangan Guna Meningkatkan Literasi Keuangan Pelaku UMKM Desa Wisata Burai. I-Com: Indonesian Community Journal, 3(3), 933–943. https://doi.org/10.33379/icom.v3i3.2737

Selvi, Pakaya, A. R., & Nahar, F. H. (2024). Management Behavior: The Role Of Financial Literacy And Financial Knowledge Of Msme Actors. Jurnal Aplikasi Manajemen, 22(3). https://doi.org/10.21776/ub.jam.2024

Shah, M. U. D., Khan, I. U., & Khan, N. U. (2024). The role of digital payments in overspending be-havior: a mental accounting perspective. International Journal of Emerging Markets. https://doi.org/10.1108/IJOEM-08-2023-1313

Shukla, S. (2020). Prevalence of Mental Accounting in Financial Decisions: A Literature Survey. Amity Business Review, 21(2).

Susanti, E., & Yasnel, S. (2022). Pengaruh Dukungan Sosial Keluarga terhadap Literasi Keuangan Siswa di Sekolah Menengah Atas Negeri 2 Siak Hulu Universitas Islam Negeri Sultan Syarif Kasim Riau, Indonesia. Instructional Development Journal (IDJ), 5(1), 106–110. http://ejournal.uin-suska.ac.id/index.php/IDJ

Thaler, R. H. (1999). Mental Accounting Matters. Journal of Behavioral Decision Making J. Behav. Dec. Making, 12(3), 183–206.

Wahyuni, E. D., & Raprayogha, R. (2021). Pengaruh Financial Knowledge, Financial Attitude, Finan-cial Experience, dan Income Terhadap Financial Behavior Pada Nasabah KPN Al-Muawwanah UIN Aladdin Makassar. Study of Science and Behavioral Management, 2, 72–81.

Wuryandini, R., Bito, A., Djunaidi, Y. R., Canon, J., Thungasal, F. F. E., & Elfin. (2023). Implementasi Praktik Pembukuan Akuntansi Bagi Nelayan di Desa Huangobotu. Mopolayio: Jurnal Pengabdi-an Ekonomi, 2(2), 111–115.

Zhang, C. Y., & Sussman, A. B. (2017). The Role of Mental Accounting in Household Spending and Investing Decisions (19–07).

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.