JOURNAL ARCHIVE
2026-05-29
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Insight Management Journal
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pp. 119–131
Ahmad Yudhira, Uswatun Hasanah
This study examines the effect of self-control and hedonic lifestyle on students’ financial decision-making, with financial literacy as a moderating variable. Using a quantitative approach, data were collected from 122 students and analyzed through moderation analysis using Andrew F. Hayes’s PROCESS Macro Model 1. The findings indicate that self-control does not have a significant direct effect on financial decision-making. However, when moderated by financial literacy, self-control shows a significant positive effect, suggesting that students with higher financial literacy are better able to translate self-control into sound financial decisions. In contrast, hedonic lifestyle has a significant negative effect on financial decision-making, while financial literacy does not significantly moderate this relationship. These results imply that financial literacy strengthens the positive role of self-control but may not be sufficient to reduce the adverse influence of a strong hedonic lifestyle. Practically, the study highlights the importance of integrating financial literacy education with behavioral strategies, such as budgeting practices, spending limits, and delayed purchasing decisions. Future studies are recommended to use longitudinal or experimental designs, involve larger and more diverse samples, and examine additional variables such as financial stress, impulsive buying, budgeting adherence, and exposure to buy-now-pay-later services.
JOURNAL ARCHIVE
2026-05-29
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Insight Management Journal
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pp. 132–148
Uswatun Hasanah, Oki Prayogi, Ayunda Fatmasari, Oppie Meisya Tanjung, Hajatina Hajatina
This study maps the intellectual landscape of ESG disclosure research and proposes a concise set of auditable and comparable ESG indicators. Using a Scopus corpus covering 2004–2025 (n = 681), the study applies bibliometric analysis with VOSviewer and Biblioshiny through co-occurrence, co-citation, and citation network analysis. The findings show sustained publication growth, increasing international collaboration, and thematic concentrations around financial performance, corporate governance, CSR, and sustainability reporting. Citation structures further reveal strong linkages between governance mechanisms, disclosure quality, and firm value. Based on these network patterns, the study develops a core metric set using four selection criteria: financial materiality, auditability, comparability through alignment with ISSB, GRI, and ESRS, and proportionality for SMEs. The proposed indicators include GHG emissions intensity, energy intensity, total recordable injury rate (TRIR), employee turnover, board independence, audit committee activity, ESG risk-management policy, and machine-readable reporting formats. This study contributes by consolidating twenty-one years of ESG disclosure scholarship and translating bibliometric evidence into a practical starting point for standardized, decision-useful, and assurance-ready reporting. However, the study is limited to Scopus-indexed publications and does not empirically test the proposed indicators in organizational practice. Future research should expand the database, include non-English and regional publications, and validate the proposed indicators across sectors, jurisdictions, and firm sizes, particularly in SMEs and developing economies.