Peran Mediasi FinTech antara Literasi Keuangan dan Pengelolaan Arus Kas Mahasiswa

Authors

  • Barnabas Tridig Program Studi Akuntansi, Fakultas Hukum dan Bisnis Digital Universitas Kristen Maranatha, Indonesia
  • Nelvina Margery Program Studi Akuntansi, Fakultas Hukum dan Bisnis Digital Universitas Kristen Maranatha, Indonesia
  • Nelsi Cerdik Intani Bate'e Program Studi Akuntansi, Fakultas Hukum dan Bisnis Digital Universitas Kristen Maranatha, Indonesia
  • Angel Grace Nababan Program Studi Akuntansi, Fakultas Hukum dan Bisnis Digital Universitas Kristen Maranatha, Indonesia
  • Gracia Maharani Sepang Program Studi Akuntansi, Fakultas Hukum dan Bisnis Digital Universitas Kristen Maranatha, Indonesia
  • , Lenni Putri Telaumbanua Program Studi Akuntansi, Fakultas Hukum dan Bisnis Digital Universitas Kristen Maranatha, Indonesia
  • Sisca Laura Program Studi Akuntansi, Fakultas Hukum dan Bisnis Digital Universitas Kristen Maranatha, Indonesia

DOI:

https://doi.org/10.33395/owner.v10i1.3063

Keywords:

Adopsi i-FinTech, Cash Flow Management, Literasi Keuangan Digital, Mahasiswa, Mediasi

Abstract

The development of financial technology (FinTech) has transformed personal finance management, but poor digital financial literacy (DFL) poses a threat to the effectiveness for the cash flow management (CFM) of university students. Researchers examined the effect of DFL in CFM by exploring role of i-FinTech Adoption (IFA) as a mediator, while controlling for the influences of gender and age. It addresses a gap in literature by proposing a mediation model that connects this trio of variables within the context specific to Indonesian students. A quantitative survey method was applied to 201 FinTech-user students from various Indonesian universities, using purposes and snowball sample sampling techniques. Data analysis used Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4, including bootstrapping and multi-group analysis. The results prove that DFL significantly positively influences CFM, both immediately and indirectly though IFA, after controlling for gender and age. The finding of partial mediation indicates that i-FinTech acts as a behavioral infrastructure that transforms knowledge into more disciplined financial practices. The research implications emphasize the need for a dual strategy: strengthening applied digital financial literacy education and developing educational FinTech features.

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Published

2026-02-10

How to Cite

Tridig, B., Margery, N., Bate’e, N. C. I., Nababan, A. G., Sepang, G. M., Telaumbanua, , L. P. ., & Laura, S. . (2026). Peran Mediasi FinTech antara Literasi Keuangan dan Pengelolaan Arus Kas Mahasiswa. Owner : Riset Dan Jurnal Akuntansi, 10(1), 900-916. https://doi.org/10.33395/owner.v10i1.3063

Issue

Vol. 10 No. 1 (2026): Article Research January 2026

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Articles

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Copyright (c) 2026 Barnabas Tridig, Nelvina Margery, Nelsi Cerdik Intani Bate'e, Angel Grace Nababan, Gracia Maharani Sepang

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

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