The Effect of Basic Accounting Understanding on the Control of Consumptive Behavior in the Use of E-Wallets Among Students of the Faculty of Economics and Business, Universitas Muhammadiyah Makassar

Abstract

This study aims to analyze the effect of basic accounting understanding on controlling consumptive behavior in the use of e-wallets among students of the Faculty of Economics and Business, Universitas Muhammadiyah Makassar. The rapid development of financial technology has transformed students’ transaction patterns into more digital and practical forms. However, it has also increased the risk of impulsive buying and uncontrolled spending. This condition highlights the importance of financial literacy, particularly basic accounting understanding, in shaping rational consumption behavior. This research employed a quantitative approach using a survey method. The population consisted of 2,318 active students in the 2025/2026 academic year, with a sample of 96 respondents determined using the Slovin formula through proportionate stratified random sampling. Data were collected through Likert-scale questionnaires that had been tested for validity and reliability, and were analyzed using simple linear regression. The results indicate that basic accounting understanding has a positive and significant effect on controlling consumptive behavior in the use of e-wallets. The higher the level of students’ accounting understanding, the better their ability to manage expenses and set spending priorities. These findings emphasize the importance of strengthening basic accounting education as an effort to develop students’ financial responsibility and adaptability in response to financial technology advancements.