Peran Gaya Hidup dalam Mediasi Pengaruh Literasi Keuangan dan Sikap Keuangan terhadap Praktik Manajemen Keuangan pada Usaha Kecil dan Mikro

The purpose of this study is to explore how lifestyle acts as a mediator in the relationship between financial literacy and financial attitudes, and their impact on financial management practices among angkringan vendors in Yogyakarta city. This research seeks to understand whether lifestyle factors influence the way these traders apply their financial knowledge and attitudes in managing their business finances. The research population was angkringan traders in Umbulharjo sub-district, Yogyakarta City, totaling 300 traders. Sample calculation using random sampling technique obtained a sample of 75 traders. This study investigates the relationship between various factors affecting financial management practices. It examines two independent variables: financial literacy (X1) and financial attitudes (X2), along with one mediating variable, lifestyle (Z), and a dependent variable, financial management practices (Y). The data was analyzed using path analysis with Smart PLS software. The findings indicate a significant impact of financial literacy on the financial management practices of angkringan traders in Umbulharjo District, Yogyakarta, with a t-value of 2.53 and a p-value of 0.011, which is less than 0.05. Additionally, there is a notable effect of financial attitudes on financial management practices, supported by a t-value of 26.371 and a p-value of 0.000, which is also below 0.05. Moreover, lifestyle acts as a moderating factor, influencing the relationship between financial literacy, financial attitudes, and financial management practices, with a t-value of 3.306 and a p-value of 0.001, which is less than 0.05