Why literacy outperforms accounting in cashless household governance
Keywords:
Cashless Society, Digital Literacy, Financial Literacy, Household Accounting, Household Expenditure BehaviorAbstract
This study examines the influence of household accounting, financial literacy, and digital literacy on household financial expenditure behavior within the cashless transaction era. Utilizing a quantitative paradigm with an associative orientation, data were collected between November 2025 and February 2026 in Talaga District, Majalengka Regency, West Java. Probability sampling through a simple random approach was employed to select 100 productive-age housewives as primary household financial decision-makers. Primary data gathered via structured questionnaires were analyzed using the SmartPLS software environment to evaluate the outer and inner measurement models. Structural model estimation revealed an R-squared coefficient of 0.865, indicating that the independent variables jointly account for 86.5% of the variance in household financial expenditure behavior. Hypothesis testing outcomes demonstrated that household accounting practice does not exert a statistically significant influence on expenditure patterns, leading to the rejection of H1. Conversely, financial literacy and digital literacy both produced positive and statistically significant effects, supporting the acceptance of H2 and H3. These findings suggest that knowledge and technological adaptability have a stronger influence on household spending discipline than administrative budgeting practices alone. Consequently, improving financial and digital literacy is a critical strategic intervention for strengthening household economic resilience.
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