Analisis Pemahaman dan Praktik Literasi Keuangan Mahasiswa Akuntansi dalam Mengelola Uang Saku

Managing personal allowances independently requires adequate financial literacy, including among accounting students who have acquired financial knowledge through formal education. This study aims to analyze accounting students' understanding and practices of financial literacy in managing their daily allowances. A qualitative approach with a phenomenological design was employed. Data were collected through in-depth interviews with five accounting students selected using purposive sampling and analyzed thematically with the assistance of NVivo. The findings identified seven main themes: understanding of financial literacy, sources of financial knowledge, financial planning and budgeting strategies, spending priorities, financial experiences, the impacts of financial management, and the influence of peers, family, and social media. The discussion reveals that students acquire financial knowledge not only through academic learning but also through digital media and personal experiences. Their allowance management strategies vary, ranging from percentage-based budgeting to management without formal budgeting. These findings indicate that academic knowledge does not necessarily translate into sound financial management practices, as financial behavior is also shaped by personal habits and social environments. It is concluded that students' financial literacy is multidimensional and develops through personal experiences and social interactions. Therefore, students are encouraged to apply consistent budgeting practices, while educational institutions should strengthen practical personal financial literacy education and provide financial mentoring programs for students.