Journal of Business Economics : Needs, Services, and Money

The Quasi-Moderating Role of Financial Self-Efficacy in the Relationship Between Accounting Knowledge and Financial Management Behavior Among Generation Z

Tri Wulandari — 2026-08-03

This study investigates the effects of financial technology payment, accounting knowledge, and financial self-efficacy on financial management behavior among Generation Z. It addresses inconsistent evidence regarding fintech payment and extends Social Cognitive Theory by examining financial self-efficacy as a quasi-moderating variable. Data were collected from 110 Generation Z respondents (aged 18–28) in Pontianak City, Indonesia, using purposive sampling and analyzed with Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that financial technology payment has no significant effect on financial management behavior (β = 0.087, p = 0.598). Conversely, accounting knowledge (β = 0.351, p = 0.046) and financial self-efficacy (β = 0.475, p = 0.004) exert significant positive effects. The interaction between financial self-efficacy and accounting knowledge is not significant (β = −0.010, p = 0.671). The model demonstrates substantial explanatory power (R² = 0.824) and predictive relevance (Q² = 0.477). These findings highlight accounting knowledge and financial self-efficacy as the primary drivers of financial management behavior and provide implications for financial education, fintech development, and financial literacy policy

The The Effect Of Price And Location On Purchasing Decisions In Mobile Coffee Businesses In Pontianak City

Fransiska Elvi Andriani — 2026-07-30

This research investigates price and location shape consumer purchasing decisions within mobile coffee ventures operating across Pontianak City. The remarkable expansion of mobile coffee enterprises has transformed consumer buying patterns, particulary among younger demographic who placehigh value on cost effectiveness and else of access. To test the proposed hypotheses, employing a quantitative research design, this study adopted the SEM-PLS (Structural Equation Modeling-Partial Least Squares) analytical freamwork. One hundred respondents were recruited through purposive sampling, selecting individuals who had previously bought products from mobile coffee vendors in pontianak city survei instruments were administered through an online questionnaire platfrom (google forms). Finding Reveal that pricing a positive influence on purchasing decisions, supported by evidence meeting the required significance criterion (β = 0.526, p < 0.05),whereas location likewise produces a positive affect that holds up under statistical scrutiny (β = 0.377, p < 0.05). combined, both predictors account 71% of the variablity observed in purchasing decisions (R² = 0.710), these results demonstrate the model’s high explanatory capacity, confirming that competetive pricing serves as the primary driver of consumer purchasing behavior in the mobile coffee sector. These outcomes underscore the strategic relevance of cost competitiveness and location accessibility for micro-scale mobile coffee operators

The Effect of Price and Product Quality on Repurchase Intention through Customer Satisfaction: Evidence from Sarapan Serba 10.000 MSMEs

Alian Kanelius — 2026-07-30

This reserch investigates the effect of price and the quality of the product on repurchase intention among consumers with sarapan serba Rp10.000 food vendors in Pontianak City, Indonesia, with customer satisfaction functioning as a mediator variable. Repurchase intention holds particular significance for informal food vendors operating within a price-uniform segment, as it fundamentally determines business sustainability and competitive advantage. Applying a quantitative research method, information was gathered using structured survey forms administered from 160 respondents and processed utilizing PLS-SEM via SmartPLS 3.0. The findings reveal that price and product quality exert statistically considerable and favorable effects on both customer satisfaction and repurchase intention (p < 0.001). Customer satisfaction likewise has a significant effect on repurchase intention and partially mediates the relationships between price, product quality, and repurchase intention. The proposed model explains 58.2% of the variation in repurchase intention (R² = 0.582). This research has several limitations, including its geographic concentration on a single trading area and the adoption of a cross-sectional design. Subsequent studies are encouraged to incorporate longitudinal approaches and additional variables such as service quality and brand familiarity. Practically, vendors are advised to prioritize product quality consistency and perceived price fairness to sustain consumer repurchase behavior.

Spiritual Intelligence as the Dominant Determinant of Student Financial Management

Tomi Yohanes — 2026-07-30

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

Digital Marketing and Brand Image as Determinants of Purchase Intention: An Empirical Investifation of Janji Jiwa Coffee Shop Consumers in Pontianak

Yulia Novita — 2026-07-30

Mounting competition within the Indonesian coffee shop sector has compelled businesses to rethink their marketing approaches and invest in strategies that sustain consumer purchase intention. This article reports a quantitative investigation into how digital marketing and brand image jointly predict purchase intention among patrons of Janji Jiwa Coffee Shop in Pontianak, West Kalimantan. Rooted in the Stimulus-Organism-Response (S-O-R) framework and Ajzen's Theory of Planned Behavior, the study collected data from 100 purposively selected respondents using a structured questionnaire administered at the Jl. Purnama 1 outlet between January and February 2026. Hypotheses were tested through Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 3.0. Measurement quality was confirmed by outer loadings above 0.70, AVE values exceeding 0.50, composite reliability above 0.90, and HTMT ratios below 0.90 across all constructs. Structural model results show that digital marketing yields the strongest effect on purchase intention (β = 0.546, t = 5.629, p < 0.001), with brand image contributing a meaningful secondary influence (β = 0.389, t = 4.102, p < 0.001). Together, these two variables account for 71.2% of the variance in purchase intention (R² = 0.712), and cross-validated redundancy analysis confirms adequate predictive relevance (Q² = 0.483). The study offers theoretically grounded and practically relevant insights for local coffee shop operators aiming to build stronger consumer connections through coordinated digital and brand-building efforts.