Andy Setiawan
Universitas Pembangunan Nasional Veteran Jakarta, Indonesia

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Determinants of Students' Interest in Sustainability Accounting Careers: The Moderating Role of Institutional Support Amrie Firmansyah; Andy Setiawan; Dewi Darmastuti
Jurnal Dinamika Akuntansi Vol. 18 No. 1 (2026)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v18i1.46639

Abstract

Purposes: This study aims to examine the factors that influence accounting students' interest in pur- suing a career as a sustainability accountant. In addition, this study also examines the role of insti- tutional support in the relationship between independent and dependent variables. This research is motivated by the rapid dynamics of current sustainability accounting development at both the international and national levels. However, research examining students' career interests in the sus- tainability accounting profession remains limited. Methods: This study employs a quantitative approach, using primary data collected from 265 under- graduate accounting students at Universitas Pembangunan Nasional Veteran Jakarta. Hypothesis testing was conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM). Findings: This study finds that self-readiness and career prospects positively influence students' ca- reer interests in sustainability accounting, whereas professional values do not. Institutional support strengthens the relationship between self-readiness and career interests but does not moderate the influence of career prospects and professional values. Novelty: This study complements research on accounting career interests by focusing on sustain- ability accounting, a field that is currently developing, especially in Indonesia.
Beyond Remittances: Financial Literacy and Business Preparedness Among Indonesian Migrant Workers Amrie Firmansyah; Hanif Abdurahman Siswanto; Andy Setiawan; Agustina Riyanti; Nabillah Farras Luthfi
International Journal of Digital Entrepreneurship and Business Vol 7 No 2 (2026): International Journal of Digital Entrepreneurship and Business (IDEB)
Publisher : Universitas Jakarta Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52238/ideb.v7i2.406

Abstract

Indonesian migrant workers (IMWs) contribute significantly to Indonesia's economy through remittances, yet the long-term use of migration income remains a concern as they prepare for post-return livelihoods. Existing studies examine financial literacy, remittance use, or entrepreneurship in isolation, offering limited insight into their interconnection in pre-return preparation. This study therefore explores financial literacy, remittance management, business planning, and business preparedness among IMWs in Penang, Malaysia. Using an exploratory qualitative approach, semi-structured interviews were conducted in May 2026 with four IMWs and one migrant workers' organization representative, and the data were then analyzed thematically. Findings suggest financial literacy is reflected in goal setting, budgeting, expenditure monitoring, saving, and investment, varying with individual and family circumstances. Remittance management balances household needs, family and educational responsibilities, savings, and investment rather than progressing uniformly from consumption to investment. Occupational skills, prior entrepreneurial experience, financial resources, and family support shape business planning, while business preparedness encompasses capital, business experience, market familiarity, and operational challenges. Viewed through the sustainable livelihoods framework, these interconnected but non-linear practices show how migrant workers mobilize financial, human, and social resources for prospective livelihoods while still abroad, rather than evidencing post-migration reintegration. The findings support integrating financial management and business preparation into migrant support initiatives.