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Financial Literacy and Lifestyle Mediated by Financial Technology on Generation Alpha’s Money Ethic Perspective Afni Sirait; Anake Nagari; Siti Rokhimah; Crescentiano Agung Wicaksono
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 2 (2025): June 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i2.3953

Abstract

Today, the fulfillment of daily needs can be assisted using technology. This technological advancement is also in line with changes in the habits of today's society who really want everything to be fast and instant, one of which is Generation Z. This research uses quantitative methods with 90 Generation Z respondents. Data collection was carried out using a questionnaire, then testing validity, reliability, and evaluating the model structure using the SmartPLS 4.0.0 data analysis tool. The data that has been processed and analyzed explains that there is a direct relationship between Financial Literacy and Money Ethic (P Value 0.005; T-Statistic 2.807). The mediating variable added to the Financial Literacy and Money Ethic variables has an insignificant effect (P Value = 0.766; T-Statistic = 0.298) so that the lifestyle variable provides a full mediating effect. The results of testing Financial Technology with Money Ethic found no direct relationship (P = 0.057; T-Statistic = 1.907) and the indirect relationship through the lifestyle mediation variable was not significant (P = 0.075; T-Statistic = 1.779) so that the variable did not mediate. While the relationship of Lifestyle analysis results to Money Ethic is significant (P=0.022; T-Statistic = 2.291). This research is expected to provide benefits for researchers in the field of behavioral accounting, especially observations based on generation specifications).
Sistem Pengendalian Manajemen, Motivasi Otonom, dan Kinerja Peran Kerja: Integrasi Resource Based Theory dan Self Determination Theory: Integrasi Resource Based Theory dan Self Determination Theory Anake Nagari; Meilinda Dwi Anugrah
Jurnal Ilmiah Akuntansi dan Humanika Vol. 16 No. 2 (2026)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v16i2.122501

Abstract

Penelitian ini bertujuan untuk menganalisis hubungan fondasi makro dan mikro antara sistem pengendalian manajemen yakni berupa penerapan levers of control di level perusahaan dengan motivasi otonom dan kinerja peran kerja di level individu. Penelitian ini mengadopsi pendekatan kuantitatif dan memanfaatkan kuesioner daring sebagai alat pengumpulan data primer. Sampel penelitian yang valid untuk dianalisis adalah sebanyak 94 responden, meliputi karyawan dengan jabatan manajerial di berbagai perusahaan di Indonesia yang telah memenuhi masa kerja tertentu. Data dianalisis dengan menggunakan metode Partial Least Square - Structural Equation Modeling (PLS-SEM). Hasil analisis menunjukkan bahwa sistem keyakinan berpengaruh positif terhadap motivasi otonom, sistem batasan dan diagnostik berpengaruh negatif terhadap motivasi otonom, sedangkan sistem interaktif tidak menunjukkan pengaruh signifikan. Selain itu, motivasi otonom terbukti berpengaruh positif terhadap kinerja peran kerja. Penelitian ini memiliki kontribusi teoritis terutama terhadap literatur resource-based theory dan self-determination theory, serta kontribusi praktis khususnya bagi para manajer untuk memilih dan menerapkan sistem pengendalian yang tepat, yakni yang dapat mendorong motivasi otonom dan kinerja peran kerja para karyawannya.