Abstrak
This study aims to examine the relationship between financial literacy and financial inclusion on the financial behavior of students of the Accounting Study Program at the Faculty of Economics, University of Borneo Tarakan, with gender as a moderation variable. Financial literacy is measured through students' understanding of financial concepts, financial inclusion is measured through student participation in financial services, and financial behavior is measured through student financial decisions. This research method uses a quantitative approach with questionnaires as a data collection tool. The respondents of the study were students of the Accounting Study Program for the 2021/2022 academic year with a total of 65 students, and data analysis was carried out using multiple linear regression (MRA) techniques by including gender as a moderation variable.The results showed that the financial literacy of students at the University of Borneo Tarakan did not have a significant influence on their financial behavior. However, financial inclusion has been shown to have a significant influence on students' financial behavior. In addition, the moderation variable, namely gender, strengthens the relationship between financial literacy and financial behavior. These results suggest that although financial literacy does not directly influence students' financial behavior, gender plays a role in moderating the relationship. In other words, the impact of financial literacy on student financial behavior can vary depending on the student's gender. The findings of this research are expected to be a foundation for higher education institutions and related parties in increasing students' understanding of financial literacy and financial inclusion, as well as motivating the adoption of wiser financial behavior in managing personal finances.