GENDER DISPARITIES IN FINANCIAL ALLOCATION: EVIDENCE FROM WEST JAVA

This study investigates gender differences in household expenditure to provide evidence on the allocation of financial resources within households. Understanding these expenditure patterns contributes to discussions on household financial management, economic equity, and evidence-based public policy.The study employs paired-sample t-test analysis using 162 panel observations from 27 cities and regencies in West Java spanning the 2019–2024 period. Household expenditures attributable to male and female members are compared to determine whether significant differences exist in intra-household financial allocation.The results reveal a statistically significant difference between male and female expenditures. The findings indicate that household financial resources are distributed unevenly between male and female members, suggesting persistent gender disparities in household economic participation and spending capacity. this research examines expenditure differences within households using paired observations, providing evidence on gender-based financial allocation. The findings contribute to accounting literature by highlighting household resource allocation as an important dimension of financial decision-making and offer implications for policies promoting financial inclusion and gender-responsive budgeting.