Claim Missing Document
Check
Articles

Found 2 Documents
Search

Peran Motivasi dalam Memoderasi Pengaruh Pengetahuan Artificial Intelligence, Self-Efficacy, dan Parental Influence terhadap Minat Berkarir sebagai Akuntan Publik I Nyoman Hendra Aryadi; I Gede Nata Mintara; Ikbar Luqyana
AL-MIKRAJ Jurnal Studi Islam dan Humaniora (E-ISSN 2745-4584) Vol. 6 No. 1: Al-Mikraj, Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v6i1.8821

Abstract

The purpose of this study was to examine the factors that can influence accounting students' interest in choosing a career as a public accountant with research variables of Artificial Intelligence knowledge, self-efficacy and parental influence with motivation as a moderating variable. The population in this study were all students studying Accounting. Sampling in this study used a simple random sampling method. The number of samples used was calculated using the Slovin formula with the number of samples used being 135 students. The data analysis technique in this study was using PLS (Partial Least Square). The results of the analysis of this study prove that the variables of artificial intelligence knowledge, self-efficacy and parental influence have a positive and significant effect on students' interest in choosing a career as a public accountant, then motivation is able to moderate or strengthen the influence of artificial intelligence knowledge, self-efficacy and parental influence on Accounting Study Program Students' Interest in Choosing a Career as a Public Accountant.
The Influence of Financial Literacy and Love of Money on the Financial Performance of MSMEs in Denpasar City I Nyoman Hendra Aryadi; Ni Made Puspa Pawitri; Ni Ketut Nadila Suryasari; Made Yessi Puspitha
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1563

Abstract

This study aims to analyze in-depth the influence of Financial Literacy and Love of Money on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Denpasar City, both partially and simultaneously. The research method used is associative quantitative research. The population in this study included all MSMEs in Denpasar City, with a final sample of 100 respondents selected selectively using purposive sampling based on the criteria of NIB ownership and internal bookkeeping. Data collection used a structured questionnaire with a 5-point Likert scale, which was then processed using IBM SPSS Statistics 30. Data analysis methods used included multiple linear regression analysis, comprehensive classical assumption testing, and hypothesis testing (partial t-test and simultaneous F-test). The results of the partial study indicate that Financial Literacy has a positive and significant effect on MSME financial performance (beta = 0.926, p < 0.001). Furthermore, the Love of Money variable was also shown to have a positive and significant effect on the financial performance of MSMEs (beta = 0.609, p < 0.001). Simultaneously, testing showed that Financial Literacy and Love of Money had a positive and significant effect on the financial performance of MSMEs in Denpasar City with a significance value of p = 0.001. The empirical findings of this study support the integration of Resource-Based View (RBV) and Attribution Theory, which emphasizes that cognitive capacity in the form of financial understanding (Financial Literacy) and internal psychological drive directed toward money (Love of Money) are a combination of strategic non-physical assets that are essential in driving optimal business financial performance.