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All Journal Journal of Economics and Management Scienties JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi
Arie Pradina Putri
STMIK Pontianak
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Library & Information Science Social Sciences

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Peran Self-Control dalam Memoderasi Literasi Laporan Keuangan dan Bias Behavioral terhadap Keputusan Investasi Generasi Z Arie Pradina Putri; Diana Fitriani
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 3 No. 4 (2026): April
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v3i4.210

Abstract

Motivasi utama penelitian ini adalah meningkatnya minat Generasi Z terhadap investasi saham, yang belum tentu didukung oleh pengambilan keputusan yang rasional. Banyak investor muda masih dipengaruhi oleh variabel psikologis, seperti bias perilaku dan kurangnya literasi pelaporan keuangan. Studi ini meneliti efek moderasi pengendalian diri di samping efek bias perilaku dan literasi pelaporan keuangan terhadap keputusan investasi saham. Sebagai bagian dari prosedur penelitian kuantitatif, kuesioner dibagikan kepada seratus mahasiswa Generasi Z yang telah melakukan investasi saham. Data dianalisis menggunakan metode Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan SmartPLS 4. Hasil penelitian menunjukkan bahwa pengendalian diri dan pemahaman tentang pelaporan keuangan memiliki pengaruh yang lebih besar terhadap keputusan investasi daripada bias perilaku. Selain itu, hubungan antara variabel independen dan keputusan investasi tidak terbukti dimoderasi oleh pengendalian diri. Temuan ini menyiratkan bahwa rasionalitas dan pengendalian diri memiliki dampak yang lebih besar pada keputusan keuangan Generasi Z. Hasil studi ini sangat penting untuk menciptakan inisiatif literasi keuangan yang akan meningkatkan kemampuan investor muda dalam mengambil keputusan investasi yang bijaksana.
Peran Artificial Intelligence Capability dalam Meningkatkan Kualitas Pelaporan Keuangan melalui Digital Accounting Adoption Arie Pradina Putri; Budi Susilo
Journal of Economics and Management Scienties Volume 8 No. 4, September 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i4.561

Abstract

The convergence of digital transformation and rapid artificial intelligence (AI) development is reshaping accounting practices at every organizational scale, Micro, Small, and Medium Enterprises (MSMEs) included. This study examines how Artificial Intelligence Capability affects Financial Reporting Quality among MSMEs in Pontianak City, West Kalimantan—a setting that has received limited scholarly attention in this area—considering both its direct effect and its indirect effect through Digital Accounting Adoption as a mediating variable. An explanatory, causal quantitative design was applied through a cross-sectional survey. Data collection combined primary responses from 150 MSME owners or managers experienced in using digital financial-recording applications, chosen via purposive sampling, with secondary evidence drawn from academic literature and official records. Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS was used for analysis. The measurement (outer) model confirmed adequate reliability and validity across constructs, evidenced by Cronbach’s Alpha and Composite Reliability values exceeding 0.70 and Average Variance Extracted above 0.50. Hypothesis testing confirmed a positive, statistically significant relationship between Artificial Intelligence Capability and Digital Accounting Adoption (path coefficient = 0.460; T-statistic = 6.936; p = 0.000), as well as between Digital Accounting Adoption and Financial Reporting Quality (path coefficient = 0.534; T-statistic = 9.737; p = 0.000). These findings position AI capability as an enabling factor for digital accounting adoption, which in turn functions as a strategic pathway toward stronger financial reporting quality among MSMEs—implying that efforts to build AI capability should go hand in hand with strengthening digital accounting adoption.
Co-Authors Budi Susilo fitriani, diana