<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2960-2467</journal-id>
<journal-title><![CDATA[e-Revista Multidisciplinaria del Saber]]></journal-title>
<abbrev-journal-title><![CDATA[e-Rev. Multidiscip. Saber]]></abbrev-journal-title>
<issn>2960-2467</issn>
<publisher>
<publisher-name><![CDATA[Centro de Investigación en Tecnologías de Salud y Ambiente (CITSA)]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2960-24672026000102023</article-id>
<article-id pub-id-type="doi">10.61286/e-rms.v4i.379</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Factores que determinan el ahorro en estudiantes de posgrado de la Facultad de Contabilidad de la Universidad Nacional del Centro del Perú 2025]]></article-title>
<article-title xml:lang="en"><![CDATA[Factors that determine savings in postgraduate students of the Accounting Faculty of the National University of Central Peru 2025]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Peña Medina]]></surname>
<given-names><![CDATA[Percy]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Tello Porras]]></surname>
<given-names><![CDATA[Diego Alonso]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Tovar Romero]]></surname>
<given-names><![CDATA[Roberto Carlos]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Capcha Ibarra]]></surname>
<given-names><![CDATA[Yadhira Rocío]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Suarez Santana]]></surname>
<given-names><![CDATA[Yadira Lizbeth]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Alanya Perez]]></surname>
<given-names><![CDATA[Yarit Zari]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Nacional del Centro del Perú  ]]></institution>
<addr-line><![CDATA[Huancayo ]]></addr-line>
<country>Peru</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2026</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2026</year>
</pub-date>
<volume>4</volume>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_arttext&amp;pid=S2960-24672026000102023&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_abstract&amp;pid=S2960-24672026000102023&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_pdf&amp;pid=S2960-24672026000102023&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen El ahorro constituye una práctica financiera fundamental que permite a las personas afrontar emergencias, cumplir metas y mejorar su bienestar económico. Sin embargo, en los últimos años se ha observado una disminución en las conductas de ahorro, así como limitaciones en la capacidad de generar excedentes económicos. Diversos estudios han abordado este fenómeno desde perspectivas económicas, sociales y conductuales, evidenciando que el ahorro no depende únicamente del ingreso, sino también de factores personales y del entorno. En este contexto, la presente investigación se justifica en la necesidad de identificar los factores que influyen en el ahorro en estudiantes de posgrado, quienes, pese a contar con formación académica, no necesariamente presentan hábitos financieros adecuados. El objetivo del estudio fue determinar si la alfabetización financiera, la norma subjetiva y el autocontrol influyen significativamente en el ahorro. El estudio adoptó un enfoque cuantitativo, de nivel explicativo, con diseño no experimental y corte transversal. La muestra estuvo conformada por 67 estudiantes de posgrado. Se aplicó un cuestionario estructurado como instrumento de recolección de datos, aplicados mediante la técnica de la encuesta. Los resultados descriptivos evidencian que el 67,16% de los estudiantes manifiesta ahorrar, concentrándose principalmente en niveles intermedios. Asimismo, para comprobar la hipótesis de investigación se empleó la regresión logística binaria, misma que permite concluir que la alfabetización financiera (p = 0,030) y el autocontrol (p = 0,006) influyen significativamente en el ahorro, mientras que la norma subjetiva (p = 0,291) no resulta determinante.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract Saving is a fundamental financial practice that allows people to deal with emergencies, achieve goals, and improve their economic well-being. However, in recent years, a decrease in saving behaviors has been observed, as well as limitations in the ability to generate economic surpluses. Several studies have addressed this phenomenon from economic, social, and behavioral perspectives, demonstrating that saving depends not only on income but also on personal and environmental factors. In this context, the present research is justified by the need to identify the factors that influence saving among graduate students, who, despite having academic training, do not necessarily exhibit adequate financial habits. The objective of the study was to determine whether financial literacy, subjective norms, and self-control significantly influence saving. The study adopted a quantitative, explanatory approach with a non-experimental, cross-sectional design. The sample consisted of 67 posgraduate students. A structured questionnaire was used as the data collection instrument, administered via survey. Descriptive results show that 67.16% of students report saving, primarily at intermediate levels. Furthermore, binary logistic regression was used to test the research hypothesis, concluding that financial literacy (p = 0.030) and self-control (p = 0.006) significantly influence saving, while subjective norms (p = 0.291) are not a determining factor.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[ahorro]]></kwd>
<kwd lng="es"><![CDATA[alfabetización financiera]]></kwd>
<kwd lng="es"><![CDATA[norma subjetiva]]></kwd>
<kwd lng="es"><![CDATA[autocontrol]]></kwd>
<kwd lng="en"><![CDATA[savings]]></kwd>
<kwd lng="en"><![CDATA[financial literacy]]></kwd>
<kwd lng="en"><![CDATA[subjective norms]]></kwd>
<kwd lng="en"><![CDATA[self-control]]></kwd>
</kwd-group>
</article-meta>
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<issue>35</issue>
<page-range>96-122</page-range></nlm-citation>
</ref>
</ref-list>
</back>
</article>
