The Effect of Income, Financial Attitudes, and Locus Control on The Behavior of Financial Management Employees

The background in this study is that the problems that affect financial management behavior are that employees at PT Bina Bumi Berkat are still not able to manage their financial management behavior properly. This study aims to examine the influence of income, financial attitudes, and locus control on financial management behavior of PT Bina Bumi Berkat employees. This research uses quantitative methods. The population in this study was PT Bina Bumi Berkat employees, totaling 120 people, while the sample was taken using the Non Probability Sampling technique using a saturated sample. the sample in this study is 120 permanent employees of PT Bina Bumi Berkati. The analysis technique uses instrument test, classic assumption test, and hypothesis test. For test aids using the Statistical Package for the Social Sciences (SPSS). The results of this study indicate that income has a positive and significant effect on the financial management behavior of PT Bina Bumi Berkat, financial attitudes have a positive and significant effect on the financial management behavior of PT Bina Bumi Berkat, and Locus Control has a positive and significant effect on the financial management behavior of PT Bina Bumi Berkat.


INTRODUCTION
Financial management behavior is a person's ability to manage daily finances including planning, budgeting, checking, managing, controlling, planning and storing funds for the future. The emergence of financial behavior is the impact of a person's great desire to fulfill his life needs in accordance with the level of income earned (Kholilah and Iramani, 2018), therefore the importance of financial behavior for survival in meeting daily family needs.
Industrial era 4.0 The phenomenon that occurs among the public regarding financial management behavior is related to people's consumption behavior which tends to change due to the times that are growing so rapidly, especially the development of information and technology, people often encounter in meeting their needs the community is often driven by certain motives to get the goods or services they need. Today's society has become very consumptive towards whatever it sees without seeing that it is a need or just a mere desire, tends to think in the short term without being followed by social responsibility from both the upper middle class and lower middle class people will not be separated from this consumptive behavior. the community has irresponsible financial behavior resulting from the emergence of consumptive behavior such as lack of saving, investment, emergency planning and budgeting for the future.
The high culture of consumerism and rising prices for all necessities will have an impact on individuals who will have difficulty managing their finances and tend to have a less culture of saving. The price of needs is increasing without being matched by adequate income, so managing family finances wisely is very important, limited knowledge in managing family finances will lead to a lack of planning for retirement and welfare funds. The following table shows the pre-survey of financial management behavior of employees of PT Bina Bumi Berkat. Based on table 1, pre-survey data on financial management behavior for 60 employees of PT Bina Bumi Berkat in 2022, the first item with a percentage of no answers is 80%, this shows they pay bills not on time, the second statement item with a percentage of no answers is 60%, this is shows that they do not set aside money for savings, the third item with a percentage of no answers of 64% this shows that they do not have savings for unexpected expenses, the fourth statement item with a percentage of yes answers of 76% this shows that they always monitor expenses them, and the fifth item with a percentage of yes answers of 88% this shows they always evaluate their financial management at the end of the month, it can be concluded that the phenomenon that occurs is that employees at PT Bina Bumi Berkat are still unable to manage their financial management behavior properly.
Based on the description of the background, a gap phenomenon was found, namely the behavior of financial management at PT Bina Bumi Berkat was still not good, while their income was not sufficient for their needs, their financial attitude was still not able to manage their finances, and their locus of control was still not good, because Therefore, researchers are interested in researching with the title "The Effect of Income, Financial Attitudes and Locus Control on Employee Financial Management Behavior at PT Bina Bumi Berkat".

LITERATURE REVIEW Income
According to Mahdzan and Tabiani (2018) Income is one of the factors that motivates a person to take action or behavior. It is likely that families with more income will show more responsible financial management behavior, considering that the funds they have provide opportunities for families to act responsibly. the greater a person's income causes that person to try to gain an understanding of how to make better use of finances. This is in line with research belonging to Wulansari (2019) which shows that income has a significant effect on financial management behavior H1: The income variable has a positive effect on financial management behavior.

Financial Attitude
According to Kurnia (2017: 65), said that financial attitudes have a positive effect on financial behavior. So the better the financial attitude, the better a person's behavior in managing his finances and make a person tend to be wiser in his financial behavior. Having a financial attitude will help someone show ability or opinion in good and proper financial behavior. This is in line with Hidayat and Nurdin's research (2020) which shows that financial attitudes have a significant effect on financial management behavior.
H2: The financial attitude variable has a positive effect on financial management behavior.

Locus Control
According to Kurnia (2017), in his research, locus of control has a positive effect on financial behavior. Locus of control is someone who can control events that happen to him, be it good or bad events. By having a locus of control, it will be easier for someone to control himself. Locus of control has two orientations, namely internal locus of control and external locus of control. This internal locus of control assesses how someone can control existing events, whereas someone who has this external locus of control will tend to be less proud of himself, will be more influenced, and have less hope in decision making. It can be concluded that individuals who have a good locus of control, a person will be able to control himself in managing his finances. This is in line with Mufidah's research (2018) which shows that locus control has a significant effect on financial management behavior.
H3 : The income variable has a positive effect on financial management behavior.

Researchers use quantitative research. This research was conducted at PT Bina Bumi
Berkat, which is located at Jl. Langon VII Pond No. 43, Surabaya, East Java. In this study the sampling used was by using a nonprobability sampling technique, namely by using Saturated Sampling. The reason is because all members of the population are sampled, this is done if the population size is relatively small and generalizations are made with very small errors. The sample in this study is 120 permanent employees of PT Bina Bumi Berkat. Primary data is obtained through several statements through a questionnaire given to respondents, namely employees of PT Bina Bumi Berkat regarding several independent variables and one dependent variable namely income, financial attitude, locus control and financial management behavior. The data obtained from this primary data must be processed again using statistics. The questionnaire data is divided by researchers to respondents who aim to get answers from respondents. This method uses multiple linear regression analysis which will later be processed using the SPSS program.

The Effect Income On Financial Management Behavior
The results of this study indicate that income has a positive and significant effect on financial management behavior. The results of this analysis show a positive direction, meaning that the higher the income, the better the behavior of financial management.

The Effect Financial Attitude On Financial Management Behavior
The results of this study indicate that financial attitude has a positive and significant effect on financial management behavior. The results of this analysis show a positive direction, meaning that the higher the financial attitude, the better the behavior of financial management.

The Effet Locus Control On Financial Management Behavior
The results of this study indicate that locus control has a positive and significant effect on financial management behavior. The results of this analysis show a positive direction, meaning that the higher the locus control, the better the behavior of financial management.

DISCUSSION
Based on the results of the discussion and interpretation of the results, it can be concluded as follows: Income has a positive and significant effect on the financial management behavior of PT Bina Bumi Berkat. Financial Attitude has a positive and significant effect on the financial management behavior of PT Bina Bumi Berkat.Locus Control has a positive and significant effect on the financial management behavior of PT Bina Bumi Berkat.