Pengelolaan Anggaran dan Prioritas Pengeluaran terhadap Ketahanan Finansial Keluarga melalui Perilaku Konsumtif pada Generasi Sandwich
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Abstract
Generasi sandwich menanggung beban finansial ganda untuk membiayai anak dan mendukung orang tua lanjut usia. Kondisi ini krusial di Daerah Istimewa Yogyakarta, wilayah dengan persentase lansia tertinggi (17,83%) dan rasio ketimpangan pengeluaran yang tergolong tiga tertinggi secara nasional. Menggunakan Partial Least Squares Structural Equation Modeling dengan bootstrapping 5.000 subsampel terhadap 130 responden di Kota Yogyakarta, penelitian ini menguji pengaruh pengelolaan anggaran dan prioritas pengeluaran terhadap ketahanan finansial keluarga, baik secara langsung maupun melalui perilaku konsumtif. Hasil menunjukkan pengelolaan anggaran berpengaruh positif dan signifikan terhadap prioritas pengeluaran dan ketahanan finansial keluarga, sedangkan prioritas pengeluaran berpengaruh positif dan signifikan terhadap ketahanan finansial keluarga. Prioritas pengeluaran terbukti memediasi sebagian hubungan antara pengelolaan anggaran dan ketahanan finansial keluarga dengan kontribusi 31,8 persen. Sebaliknya, perilaku konsumtif tidak memberikan pengaruh signifikan ataupun peran mediasi dalam model. Secara keseluruhan, model ini mampu menjelaskan 51,2 persen varians ketahanan finansial keluarga. Temuan tersebut mengindikasikan bahwa intervensi keuangan keluarga generasi sandwich sebaiknya difokuskan pada penguatan keterampilan penetapan prioritas alokasi sumber daya, bukan sekadar menekan perilaku konsumtif.
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