Spiritual Intelligence as the Dominant Determinant of Student Financial Management

Authors

  • Tomi Yohanes Institut Bisnis dan Ekonomi Indonesia
  • Devi Wahyuningsih Institut Bisnis Dan Ekonomi Indonesia

DOI:

https://doi.org/10.54526/jbensm.v2i1.26

Keywords:

Accounting Students; Financial Inclusion; Financial Literacy; Financial Management; Spiritual Intelligence

Abstract

This study examines the effect of financial literacy, spiritual intelligence, and financial inclusion on the financial management of accounting students. A quantitative descriptive design was applied to a purposive sample of one hundred and one accounting students drawn from six higher-education institutions in Pontianak City, and the data were analyzed using Partial Least Square-Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0. The measurement model confirmed that every indicator was valid and reliable. Hypothesis testing showed that financial literacy has no significant effect on financial management (β=0.047; t=0.333; p=0.739), spiritual intelligence has a significant positive effect on financial management (β=0.569; t=3.690; p=0.000), and financial inclusion has no significant effect on financial management (β=0.270; t=1.619; p=0.106). The model explains 71.5 percent of the variance in financial management (R²=0.715) with strong predictive relevance (Q²=0.367). These findings indicate that internal values and self-awareness, rather than mere knowledge or technical access, are the strongest determinants of student financial management behavior

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Published

2026-07-30

How to Cite

Tomi Yohanes, & Devi Wahyuningsih. (2026). Spiritual Intelligence as the Dominant Determinant of Student Financial Management. Journal of Business Economics : Needs, Services, and Money, 2(1), 60–77. https://doi.org/10.54526/jbensm.v2i1.26

Issue

Vol. 2 No. 1 (2026): Journal of Business Economics:Needs, Services, and Money

Section

Research Articles

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Copyright (c) 2026 Tomi Yohanes, Devi Wahyuningsih

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