Keywords
Mental Accounting
Social Support
Fishermen
How to Cite
How to Cite
Abstract
This study aims to examine the causes of financial management behavior in fishermen's business by analyzing the income, social support, and mental accounting, and to test the role of mental accounting as a moderating variable. The study collected data via a convenience sampling survey conducted with 152 fishermen entrepreneurs in Ambon Island, Maluku Province. The study examined the financial management behavior as the dependent variable, with income, social support, and mental accounting as independent variables and mental accounting as a moderator. The structural equations model – partial least square (SEM-PLS) was used for analysis. This study demonstrated that income does not affect to financial management behavior of fishermen, while social support and mental accounting significantly contribute to the financial management behavior of fishermen. Furthermore, this study provides evidence that mental accounting is not sufficiently effective in moderating the influence of income and social support on financial management behavior. The local government, especially the Cooperative and MSME’ Office of Maluku Province and related stakeholders, can utilize these findings to enhance the performance of financial management by focusing on the social support and mental accounting.
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