Activities regarding financial management must be carried out carefully in line with the development of the economy in the era of globalization. Decisions on funds used in financial management activities must be able to provide results, so that everyone is expected to have knowledge and insight regarding financial management when making decisions on the use of these funds. Someone who often faces economic problems, his financial knowledge is likely to be large, so that it can be used as a basis for good consideration in decisions about managing his financial resources [1].

Knowledge and understanding possessed by a person is expected to be able to maximize financial management, so as to be able to produce the right decisions taken from each individual. One of the financial management activities carried out by a person is through investment activities, because the investment activities carried out are expected to be able to improve their welfare in the future [1].

Investment is a commitment to a number of funds or other resources made at this time, with the aim of obtaining a numberfuture profits [2]. Investment becomes an activity to add capital both directly and indirectly with the assumption that in the future you will get a profit from the results of the investment that has been made. In investment activities, of course, you will get two things, on the one hand it will be able to provide benefits, but on the other hand you can also experience losses. Every investment must be fully aware when making a decision to make an investment [3].

An individual's decision to invest is a policy made based on two or more investment choices that are expected to generate profits in the future [4]. The investment decision is a person's decision to allocate funds owned into financial assets. When making a decision to make an investment, of course you have to be careful and carefully calculated, so that there are no wrong decisions and losses in investing.

The problem is that many people still don't understand how to invest properly and correctly, so many of them experience losses from fraudulent investments. This was disclosed by the Investment Alert Task Force (SWI), the losses experienced by the community due to fraudulent investments reached Rp. 123.5 trillion in the period 2018 – 2022. The SWI chairman stated that the fraudulent investment cases handled in 2018, the value of losses experienced by the community was Rp. 1.4 trillion, in 2019 it reached Rp. 4 trillion. In 2020 it was IDR 5.9 trillion, in 2021 it was IDR 2.54 trillion and in 2022 the most was IDR 109.67 trillion. Most cases come from illegal investments made by trading robot players, online loans (loans), and online mortgages. People who fall into illegal investments because they are easily tempted by the lure of big profits in a short time promised by the perpetrators and do not understand about investment (www.cnnindonesia.com). Therefore, people must know and understand the type of investment they will choose so that they will not be deceived in the future. Everyone's investment decision making is different, because many factors influence it. Factors that can influence investment decisions include financial literacy, and financial attitudes and financial behavior [5].

The study of investment decisions in this study will use objects, namely employees of the Office of Supervision and Service of Customs and Excise Tanjung Emas (KPPBC). Until now, investment decisions from employees of the Office of Supervision and Service of Customs and Excise Tanjung Emashave varied, ranging from investments in physical forms such as land, houses or vehicles to non-physical investments such as securities. Employees of the Office of Supervision and Service of Customs and Excise Tanjung Emasfeel that investment is one of the things that needs to be done for the future of employees, because with the decision to invest it is hoped that they will receive benefits in the future and their finances can be managed well. The following is an investment decision made by employees of the Office of Supervision and Service of Customs and Excise Tanjung Emas:

The table above shows that most of the employees of the Office of Supervision and Service of Customs and Excise Tanjung Emashave decided to invest their money in various types. The biggest investment is shown in the type of gold investment with a total of 78 people. This is done because the employees feel that the decision to invest in gold will be safer because the risks involved are quite small. At least 12 people invested their money in bonds. This is because investments such as securities have a high risk so these employees prefer to avoid them. Based on the results of the pre-survey it also shows that until now there are still many employees with a total of 33 people who have not decided to invest their money, because they feel unable to make a decision on which type of investment to take. This is because they are still unsure of the types of investments available, so they prefer to keep their money without any investment that produces results.

Based on the inconsistencies shown in the differences in the results of these studies, they include Darwati et al. [6], Hasanudin et al. [5], Lestari et al. [7] and Nugraha et al. [8] which state that financial literacy has an effect on positive and significant impact on investment decisions, which is different from the research results of Waspada & Machmud [9] and Sun and Lestari [10] which state that financial literacy has no significant negative effect on investment decisions. The results of research by Merabel [11], Ismawati and Widasari [12], Damayanti and Fauzi [13] and Hasanudin et al. [5] stated that consumer attitudes have a positive and significant effect on investment decisions, but different from the results of research by Atmaningrum et al. [14] which states that consumer attitudes have a positive but not significant effect on investment decisions. Another problem is indicated by the fact that there are still many employees of the Customs and Excise Supervision and Service Office (KPPBC) of Tanjung Emas, Semarang Citywho have not yet decided to invest, the researchers tried to apply the Customs and Excise Supervision and Service Office (KPPBC) Tanjung Emas Semarang City as a differentiator from previous research and the selection of employees as research objects.

Table 1: Investment Decision of Employees Office of Supervision and Service of Customs and Excise Tanjung Emas

Source: Pre-survey results, 2022

Relations between Variables

The Effect of Financial Literacy on Investment Decisions: Financial literacy shows the form of a person's ability to manage the funds they have so that they can develop and live a more prosperous life in the future. Every individual wants a better life in the future, so financial literacy plays an important role in making financial decisions for someone to be more responsible in managing the money they have. Someone with a high level of financial literacy will have the potential to provide a higher productivity value, and will think more about managing their finances for future provisions. The relationship between financial literacy and investment decisions is that the higher the level of financial literacy, the more individuals choose to invest.

This result is in line with the results of research conducted by Darwati et al. [6] which states that higher financial literacy will have a positive impact on increasing a person's decision to invest. The results of research conducted by Hasanudin et al. [5] which stated that the higher financial literacy owned by someone would have a positive influence on investment decisions. This is reinforced by the results of research conducted by Lestari et al. [7] and Nugraha et al. [8] which state that higher financial literacy will have a positive and significant influence on investment decisions. Based on this description, the hypothesis proposed is:

• H1: Financial literacy has a positive effect on investment decisions.

The Influence of Financial Attitudes on Investment Decisions

Financial attitudewill be able to help someone to understand what is believed related to his relationship with money. A good financial attitude starts with applying a good financial attitude as well as the attitude of financial planning to achieve both short and long term goals. The existence of good financial attitude management can make a person not easily trapped in unlimited desiring behavior. Financial behavioral perspective theory in which financial decision makers are neurologically inclined to incorporate influence (emotions) into the decision-making process. The better a person's attitude or financial metal, the better in making investment decisions.

This is in line with the results of research conducted by Merabel [11] which states that a higher financial attitude will have a positive impact on increasing investment decisions. The results of research conducted by Ismawati and Widasari [12] stated that the higher a person's financial attitude will have a positive influence on investment decisions. This is reinforced by the results of research by Damayanti and Fauzi [13] and Hasanudin et al. [5] which state that financial attitudes have a positive and significant effect on investment decisions. Based on this description, the hypothesis to be proposed is as follows:

• H2: Financial attitude has a positive effect on investment decisions.

Effect of Financial Behavior on Investment Decisions

Financial behavior as a science that observes how an individual behaves in making decisions, one of which is financial decisions. This understanding explains that there is a person's psychological influence when making investment decisions. It could be seen that financial behavior is a response from individuals regarding financial information. Every individual will always be faced with the problem of how much money is received and spent. In some cases there is a problem that the money that a person receives and generates is smaller than what he spends. This is caused by how well an individual's financial behavior is. Someone who has good financial behavior will tend to be smarter in allocating their funds or resources, such as controlling spending and consumption, recording expenses and investing.

Research found that with better financial behavior a person will have a positive impact on increasing investment decisions. The research results of Darwati et al. [6] found that the higher the financial behavior of an individual will have a positive influence on increasing the decision to make an investment. This is reinforced by the research results of Hasanudin et al. [5], Lestari et al. [7] and Nugraha et al. [8] which state that financial behavior has a significant positive effect on investment decisions. Based on this description, the hypothesis proposed is:

• H3: Financial behavior has a positive effect on investment decisions.

The Effect of Financial Literacy on Financial Behavior

Financial literacy is a combination of knowledge, skills, attitudes, behavior and the ability to sort out financial needs, discuss financial problems, plan for the future that can influence attitudes and behavior to improve the quality of decision-making more effectively so that they can achieve and improve their welfare. Financial literacy is used to find out about services, and also about efforts to improve one's welfare through changes related to one's financial behavior. The higher the financial literacy of a person, the more careful he is in managing his finances as best he can. Therefore, a person's high financial literacy will increase his financial behavior.

Darwati et al. [6] found that the higher financial literacy a person has will have a positive impact on increasing his financial behavior. The results of research by Hasanudin et al. [5] suggest that higher financial literacy will increase a person's financial behavior. This is reinforced by the results of research conducted by Lestari et al. [7] which states that the higher financial literacy a person has, it has a positive influence on increasing financial behavior. Based on this description, the hypothesis proposed is:

• H4: Financial literacy has a positive effect on financial behavior

The Influence of Financial Attitudes on Financial Behavior

Financial attitude shows a view, opinion, or a person's judgment regarding finances from a psychological perspective to create and maintain value through the management of financial resources and actions in making the right financial decisions. Everyone's attitude can influence the financial behavior they have in everyday life, attitudes influence long-term saving plans, and attitudes can affect future financial abilities. A person's financial attitude can have a large influence on his financial behavior, meaning that financial attitudes have a good influence on financial management behavior.

Arifin et al. [15] which suggests that better financial attitudes will have a positive impact on increasing financial behavior. The results of Merabel [11] state that the financial attitude of an individual who is getting better has a positive influence on increasing the financial behavior of the individual. This is reinforced by the results of research by Adiputra et al. [16] and Hasanudin et al. [5] suggesting that financial attitudes have a significant positive effect on financial behavior. Based on this description, the hypothesis proposed is:

• H5: Financial attitude has a positive effect on financial behavior

Research Model Development

The development of the research model in this study shows a framework that basically can be interpreted as a framework for the relationship between the concepts to be studied or measured in the research conducted. The development of the research model shows an overview of the influence of financial literacy and financial attitudes on investment decisions through financial behavior, which can be described as follows:

Table 1: Variable Operational Definitions

Source: Developed for 2022 research

Image 1: Theoretical Thinking Framework

Variable Operational Definitions

Variables are constructs that can be measured with various values to provide a more real picture of phenomena [17]. The definition of the operationalization of research variables can be seen in the Table 1.

Population and Sample

The population used in this study were all employees of the Office of Supervision and Service of Customs and Excise Tanjung Emas with a total of 249 employees. Samples taken from the population must be truly representative, meaning that they can represent the total population used. The sample in this study will be determined by the Slovin formula, and the number of research samples obtained is 72 respondents. The sampling technique used in this study is proportionate random sampling, which is a technique used if the study population has members/elements that are not homogeneous and are also proportionally stratified [18].

Method of Collecting Data

The data source used is primary data, namely data obtained directly from data sources by conducting direct research into the field. Data collection was done through questionnaires to 72 representatives from each work unit of the Tanjung Emas Customs and Excise Service and Monitoring Office (KPPBC).

Data Analysis Method

The data analysis method in this study used descriptive analysis and quantitative analysis using the SmartPLS program. descriptive analysis using the mean value technique, while quantitative analysis using the Structural Equation Model Partial Least Square (PLS) method.

Description of Respondents

Of the 72 employees of the Tanjung Emas Customs and Excise Supervision and Service Office (KPPBC), the majority were male with a total of 56 people (77.8%), and the most aged between 41 to 50 years with a total of 32 people (44, 4%), with the majority of respondents having undergraduate education with a total of 58 people (80.5%), and most have worked for 1 to 10 years with a total of 52 people (72.2%).

Variable Description

Respondents' responses to financial literacy already well. This can be seen from the average value of respondents' responses of 4.49 which is very high. Respondents' responses to financial attitudes as well already good, this can be seen from the average value of respondents' responses of 4.20 which is included in the high criteria. Respondents' responses to financial behavioral ready good, it can be seen from the average value of respondents' responses of 4.19 which is included in the high criteria. The investment decision has been good. This can be seen from the average value of respondents' responses of 4.32 which is very high.

Table 2: Outer Loading Results

Source: Primary data processed, 2022

Table 3: Average Variant Extracted (AVE) Test Results

Source: Primary data processed 2022

Table 4: Composite Reliability Test Results

Source: Primary data processed 2022

Table 5: R-Square results

Source: Primary data processed, 2022

Outer Loading Results

Convergent validity test of reflective indicators using Smart PLS 3.3 can be seen from the loading factor values for each construct indicator. Outer loading results in research can be seen in the Table 2.

Outer loading test show that the indicators for each variable of financial literacy, financial attitudes, financial behavior, and investment decisions can be said to be valid. This can be seen from the outer loading value for each indicator which is greater than 0.70. This means that the indicators in the questionnaire can measure the variables used in the research.

Average Variant Extracted (AVE) test results

Average Variant Extracted (AVE) can also be used to test discriminant validity, provided that each variable has a value of > 0.5. The results of the Average Variant Extracted (AVE) test can be seen in the following table:

Table 3 shows that the results of the analysis obtained the Average Variant Extracted (AVE) value of each variable in this study which was greater than 0.5. These results can be concluded if each variable can be considered discriminantly valid.

Results Composite Reliability

To assess construct reliability, namely composite reliability, it must be greater than 0.7 for confirmatory research and a value of 0.6 - 0.7 is still acceptable for exploratory research. The results of the reliability test can be seen in the following table:

Table 4 shows that the results of the analysis show that the Composite Reliability value of each variable in the study has a value greater than 0.70. These results can be concluded if the constructs of each research variable can be said to be reliable and meet the requirements for research

R-Square

R-Squareused to determine the extent to which the independent variables are included in the regression modelable to explain the variation of the dependent variable. The test results of the coefficient of determination can be explained as follows:

ScoreR Square Adjusted on the first model is 0.687. This means that financial literacy, financial attitudes, and financial behavior can explain 68.7 % of investment decision variables, while the remaining 31.3% is explained by other variables. A high value indicates that the first structural model is good. Based on the results of the analysis obtained the value of R SquareAdjusted on the second model is 0.534. This means that financial literacy and financial attitudes explain variations in financial behavior variables of 53.4 %, the remaining 46.6% is explained by other variables. A high value indicates that the second structural model is good.

Hypothesis Test Results

testing in this study was used to determine the partial effect of independent variables on variablesdependent. Based on the Partial Least Square (PLS) model above, it can be seen that the effect of the independent variables on the dependent variable can be seen in the Table 6.

Based on the results of the analysis in the table above, it can be explained as follows:

Hypothesis 1: Financial literacy positive and significant effect on investment decisions

The calculated t value of the financial literacy variable is greater than the t table, namely 2.376 > 1.96 and the p-value is 0.021 which is less than 0.05. The decision is to reject the null hypothesis, so that it can be interpreted that financial literacy has a positive and significant influence on investment decisions. From these results it can be concluded that hypothesis one (H1) is statistically acceptable. This indicates that the financial literacy possessed by the employees of the Office of Supervision and Service of Customs and Excise Tanjung Emas will have an important role in increasing investment decisions made by these employees, so that with high financial literacy of employees, it will have an impact on increasing employee in making investment decisions. These results are in line with the results of research by Darwati et al. [6], Hasanudin et al. [5], Lestari et al. [7] and Nugraha et al. [8] which state that financial literacy has a positive and significant to investment decisions.

Table 6: Hypothesis Test Results

Source: Primary data processed, 2022

Hypothesis 2: Financial attitude positive and significant effect on investment decisions

The calculated t value of the financial attitude variable is greater than the t table, namely 2.589 > 1.96 and the p-value is 0.011 which is less than 0.05. The decision is to reject the null hypothesis, so that it can be interpreted that financial attitudes have a positive and significant influence on investment decisions. From these results it can be concluded that hypothesis two (H2) is statistically acceptable. These results indicate that financial attitudes will have an important role in improving investment decisions made by employees of the Office of Supervision and Service of Customs and Excise Tanjung Emas. This shows that if a person's attitude is good about their finances, they will prefer to invest their money in any form, so that the higher the financial attitude will have an influence on increasing the decision to invest. These results are in line with the results of research by Merabel [11], Ismawati & Widasari [12], Damayanti & Fauzi [13] and Hasanudin et al. [6] which state that financial attitudes have a positive and significant effect on investment decisions.

Hypothesis 3: Financial behavior has a positive and significant effect on investment decisions

The calculated t value of the organizational culture variable is greater than the t table, namely 5.821 > 1.96 and the p-value is 0.000 which is less than 0.05. The decision is to reject the null hypothesis, so that it can be interpreted that financial behavior has a positive and significant influence on investment decisions. From these results it can be concluded that hypothesis three (H3) is statistically acceptable. This indicates that financial behavior can be a factor that has a very important role in improving investment decisions made by employees of the Office of Supervision and Service of Customs and Excise Tanjung Emas. This indicates that someone who has financial behavior will tend to be smarter in allocating the funds or resources they have, such as controlling spending and consumption, recording expenses and investing. These results are in line with the results of research by Merabel [11], Darwati et al. [6], Hasanudin et al. [5], Lestari et al. [7], and Nugraha et al. [8] which state Financial behavior has a significant positive effect on investment decisions.

Hypothesis 4: Financial literacy has a positive and significant effect on financial behavior

The calculated t value of the financial literacy variable is greater than the t table, namely 3.686 > 1.96 and the p-value is 0.001 which is less than 0.05. The decision is to reject the null hypothesis, so that it can be interpreted that financial literacy has a positive and significant effect on financial behavior. From these results it can be concluded that hypothesis four (H4) is statistically acceptable. This means that financial literacy can be a factor that has an important role in improving the financial behavior of employees of the Office of Supervision and Service of Customs and Excise Tanjung Emas. The higher the financial literacy of a person, the more careful he is in managing his finances as best he can. Therefore, a person's high financial literacy will increase his financial behavior. These results are in line with the results of research by Darwati et al. [6], Hasanudin et al. [5], Lestari et al. [7] which state that financial literacy has a positive effect on increasing financial behavior.

Hypothesis 5: Financial attitude has a positive and significant effect on financial behavior

The calculated t value of the innovation variable is greater than t table, namely 5.002 > 1.96 and the p-value is 0.000 which is less than 0.05. The decision is to reject the null hypothesis, so that it can be interpreted that financial attitudes have a positive and significant influence on financial behavior. From these results it can be concluded that hypothesis five (H5) is statistically acceptable. This indicates that financial attitude is one of the factors that plays the most important role in improving the financial behavior of employees of the Office of Supervision and Service of Customs and Excise Tanjung Emas. A person's financial attitude can have a large influence on his financial behavior, meaning that if the financial attitude has a good influence on a person's financial management behavior. These results are in line with the results of research by Arifin et al. [15], Merabel [11], Adiputra et al. [16] and Hasanudin et al. [5] which state that financial attitudes have a significant positive effect on financial behavior.

The t statistical path coefficient value is greater than the t table value of 2.783 > 1.96 and the p value of 0.008 is less than 0.05. This means that financial behavior can mediate the effect of financial literacy on investment decisions. These results can be concluded if the financial attitudecan function as an intervening variable between the effect of financial literacy on investment decisions. The t statistical path coefficient value is greater than the t table value of 3.762 > 1.96 and the p value of 0.000 is less than 0.05. This means that financial behavior can mediate the effect of financial attitudes on investment decisions. These results can be concluded if the financial behavior can function as an intervening variable between the effects of financial attitudes on investment decisions.

Table 7: Mediation Test Results (Path Coefficient)

Source: Primary data processed, 2022

Based on the results of the analysis in the previous chapter, several conclusions can be drawn as follows:

• Financial literacy has a positive and significant effect on investment decisions made by employees of the Office of Supervision and Service of Customs and Excise Tanjung Emas.

• Financial attitude has a positive and significant effect on investment decisions made by employees of the Office of Supervision and Service of Customs and Excise Tanjung Emas.

• Financial behavior has a positive and significant effect on investment decisions made by employees of the Office of Supervision and Service of Customs and Excise Tanjung Emas.

• Financial literacy has a positive and significant effect on financial behavior carried out by employees of the Office of Supervision and Service of Customs and Excise Tanjung Emas.

• Financial attitude has a positive and significant effect on financial behavior carried out by employees of the Office of Supervision and Service of Customs and Excise Tanjung Emas.

• Financial behavior can mediate the effect of financial literacy on the investment decisions employees of the Office of Supervision and Service of Customs and Excise Tanjung Emas. This means that financial behavior can function as a partial mediation of the influence of financial literacyon investment decisions, considering that financial literacy can directly affect investment decisions.

• Financial behavior can mediate the effect of financial literacy on the investment decisions employee of the Office of Supervision and Service of Customs and Excise Tanjung Emas. This means that financial behavior can function as a partial mediation of the influence of financial literacyon investment decisions, considering that financial literacy can directly affect investment decisions.

Research Limitations

The research results obtained indicate that there are still limitations, namely the data collection process which takes quite a long time, and there are no open questions regarding each variable in the study, so that the answers obtained are only opinions that have been determined or determined by the researcher, without giving opportunity for respondents to provide arguments about their opinions. The number of independent variables used is limited.

Future Research Agenda

There is the limitations of the research results that have been found, it is hoped that future research will make good use of research time, as well as add open questions for respondents to express their opinions about the variables proposed, so that they will get stronger and more detailed answers to the questions asked. For further research it is also expected to increase the number of independent variables used, which are expected to improve financial behavior and investment decisions. For example by adding locus of control variables, income, risk tolerance, self-efficacy, and other variables, so that the results obtained are better and more accurate or greater in predicting financial behavior and investment decisions for the long term and get greater predictive results. And more convincing.

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