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All Journal Jurnal Literasi Akuntansi Journal of Current Studies in SDGs
Tiara Pratama Putri
Universitas Sarjanawiyata Tamansiswa
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Social Sciences Other

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The Effect of Accounting Knowledge on Student Investment Intention with Fear of Missing Out (FoMO) as Moderation: Supporting SDG 4 Dewi Kusuma Wardani; Suyanto Suyanto; Tiara Pratama Putri; Devian Alestu Damayanti; Vivi Septiani; Maria Yasinta Sarina Putri
Journal of Current Studies in SDGs Vol. 3 No. 3 (2027): September
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.3.288

Abstract

Objective: To examine the effect of accounting knowledge on student investment intention and investigate the moderating role of Fear of Missing Out (FoMO) in strengthening the relationship between accounting knowledge and investment intention. This study contributes to the achievement of Sustainable Development Goals (SDGs), particularly SDG 4 through improving financial education and SDG 8 by encouraging responsible economic participation among young generations. Method: A quantitative research approach using primary data collected through questionnaires distributed to university students in Indonesia. The sample consists of 205 active students from economics faculties across several Indonesian universities. Data analysis was conducted using simple regression analysis to examine the direct effect of accounting knowledge on investment intention and moderation analysis using the absolute difference value test to examine the role of FoMO as a moderating variable.  Results:  The results indicate that accounting knowledge has a positive and significant effect on student investment intention. Furthermore, FoMO strengthens the positive relationship between accounting knowledge and investment intention, indicating that students with stronger accounting knowledge and higher awareness of investment opportunities tend to demonstrate greater investment intention. Novelty: The study extends previous investment intention research by introducing FoMO as a moderating variable in the relationship between accounting knowledge and investment intention. The findings highlight the importance of integrating accounting education and behavioral factors to encourage informed investment decisions among young investors, supporting sustainable financial literacy development.
Systematic Literature Review: Implementasi SAK EMKM Pada Penyusunan Laporan Keuangan UMKM di Indonesia Sri Ayem; Fuadhillah Kirana Putri; Desi Fitriani Arang; Fina Cholifiana; Helen Rambu Laja Kodi R. Langu; Tiara Pratama Putri; Vivi Septiani
Jurnal Literasi Akuntansi Vol 4 No 2 (2024): Juni 2024
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v4i2.118

Abstract

Purpose: Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi implementasi Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK-EMKM) pada penyusunan laporan keuangan Usaha Mikro Kecil Menengah (UMKM) di Indonesia Method: Metode penelitian yang digunakan adalah Systematic Literature Review (SLR) dengan mengeksplorasi beberapa jurnal terkait. Hasil penelitian menunjukkan bahwa faktor-faktor seperti pengetahuan tentang SAK, pencatatan laporan keuangan, sosialisasi SAK-EMKM, dan lain-lain mempengaruhi implementasi SAK-EMKM. Metode pengumpulan data yang umum digunakan meliputi kuesioner, wawancara, dan observasi. Finding: Hasil penelitian menunjukkan bahwa faktor-faktor seperti pengetahuan tentang SAK, pencatatan laporan keuangan, sosialisasi SAK-EMKM, latar belakang pedidikan, lamanya berdiri usaha (umur usaha), omzet, persepsi pelaku, kesiapan pelaku umkm, pengungkapan catatan laporan keuangan, motivasi, pencatatan laporan keuangan, jenjang pendidikan, ukuran usaha pemahaman teknologi informasi, kualitas SDM, tingkat kesiapan pelaku UMKM, peningkatan penjualan dan persepsi UMKM mempengaruhi implementasi SAK EMKM.
Co-Authors Desi Fitriani Arang Devian Alestu Damayanti Dewi Kusuma Wardani Fina Cholifiana Fuadhillah Kirana Putri Helen Rambu Laja Kodi R. Langu Maria Yasinta Sarina Putri Sri Ayem Suyanto . Vivi Septiani