The Influence of Financial Literacy and Financial Attitude on Financial Management with Financial Literacy as Mediation: Conceptual Review

DOI

10.2991/978-94-6239-626-5_11How to use a DOI?

Keywords

Financial Inclusion; Financial Attitude; Financial Management; Financial Literacy

Abstract

This study aims to explore the conceptual framework of the mediating role of financial literacy in the relationship between financial inclusion, financial attitude, and financial management, using financial management theory, financial inclusion theory, literacy theory, and financial attitude theory. The methodology used is a structured conceptual framework, which synthesizes literature from various relevant previous studies for the development and analysis of conceptual models. The results of the analysis show that although financial inclusion and financial attitude directly influence school financial management, empirical inconsistencies suggest the existence of unidentified mediating variables. It is expected that the mediating variable of financial literacy will fill the gap in previous research. The originality of this study lies in its emphasis on the role of financial literacy as a mediator while school financial management is the dependent variable, which has not been comprehensively explored in the previous context. The practical implication of this study is the importance of more effective school financial management and supporting policy development.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Muhammad Ali Sa’id
AU  - Sri Hermuningsih
PY  - 2026
DA  - 2026/04/15
TI  - The Influence of Financial Literacy and Financial Attitude on Financial Management with Financial Literacy as Mediation: Conceptual Review
BT  - Proceedings of the 1st International Conference on Business, Economic, and Social Sustainability (ICOBES 2025)
PB  - Atlantis Press
SP  - 149
EP  - 162
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-626-5_11
DO  - 10.2991/978-94-6239-626-5_11
ID  - Sa’id2026
ER  -