Rabiyah, Ulfa
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Analysis of the Financial Literacy Behavior Model Kartini, K.; Fitri, Fitri; Rabiyah, Ulfa; Anggraeni, Dewi
Golden Ratio of Finance Management Vol. 1 No. 2 (2021): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (538.141 KB) | DOI: 10.52970/grfm.v1i2.69

Abstract

Financial literacy is a combination of awareness, knowledge, abilities, attitudes, and behaviors needed to make financial decisions. This study aims to find a behavioral model of financial literacy. This study uses a survey method with a quantitative approach. Respondents involved homemakers in Maros Regency, South Sulawesi, to fill out the questionnaire provided. Path Analysis was used to analyze the data SPSS and Winistep are used as tools in analyzing the data. Specifically, the data analysis used in this study used Structural Equation Modeling (SEM) data analysis techniques. Statistically, the value of the sample covariance matrix must not differ significantly from the population covariance matrix value. Financial Literacy Attitudes had a direct effect on Financial Literacy Behavior. Basic Knowledge of Financial Literacy had a direct effect on Financial Literacy Behavior. Financial literacy behavior is determined by financial literacy attitudes and basic financial literacy knowledge. Therefore, financial literacy knowledge and attitudes need to be improved to improve financial literacy behavior among homemakers. Financial Literacy Attitudes contribute the most to financial literacy factors. financial attitudes that have a more significant influence on financial knowledge in financial management practices.
Analisis Faktor-Faktor yang Memengaruhi Minat Mahasiswa Akuntansi Menjadi Akuntan Publik Fitri, Fitri; Rabiyah, Ulfa; Anggraeni, Dewi
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 1 (2025): Oktober 2024 - Maret 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i1.24798

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk menganalisis sejauh mana persepsi terhadap profesi, ekspektasi kompensasi, serta informasi dan peluang karier berpengaruh terhadap minat mahasiswa akuntansi untuk memilih jalur profesi sebagai akuntan publik.Metode Penelitian: Pendekatan kuantitatif digunakan dalam studi ini dengan memanfaatkan data primer yang dikumpulkan melalui penyebaran kuesioner kepada 145 mahasiswa akuntansi tingkat akhir. Data yang diperoleh dianalisis menggunakan regresi linier berganda serta uji F dan uji t guna menguji signifikansi pengaruh masing-masing variabel bebas terhadap variabel terikat.Originalitas/Novelty: pendekatan teoritis yang digunakan dalam penelitian-penelitian sebelumnya seringkali terbatas pada satu atau dua variabel, tanpa mengintegrasikan kerangka teori yang komprehensif seperti Theory of Planned Behavior (TPB) dan Career Choice Theory of Planned Behavior. Kedua pendekatan ini belum banyak diintegrasikan dalam studi mengenai minat mahasiswa akuntansi menjadi akuntan publik di Indonesia.Hasil Penelitian: Hasil menunjukkan bahwa persepsi terhadap profesi dan ekspektasi kompensasi memberikan pengaruh positif terhadap minat mahasiswa, sementara ketersediaan informasi dan peluang karier tidak menunjukkan pengaruh yang signifikan.Implikasi: Temuan ini memiliki dampak praktis bagi program studi akuntansi di perguruan tinggi. Lembaga pendidikan tinggi perlu memperkuat persepsi positif mahasiswa terhadap profesi akuntan publik dengan cara memasukkan materi profesionalisme akuntansi ke dalam kurikulum, menyelenggarakan seminar bersama akuntan publik  Research Objectives: This study seeks to examine the extent to which perceptions of the profession, compensation expectations, and access to career information and opportunities influence accounting students’ interest in pursuing a career as public accountantsResearch Method: Employing a quantitative method, this study utilized primary data collected from 145 final-year accounting students through questionnaires. The data were analyzed using multiple linear regression, along with F and t-tests to evaluate the significance of the independent variables’ impact on the dependent variable.Originality/Novelty: The theoretical approaches used in previous studies are often limited to one or two variables, without integrating a comprehensive theoretical framework such as the Theory of Planned Behavior (TPB) and the Career Choice Theory of Planned Behavior. These two approaches have not been widely integrated in studies on the interest of accounting students in becoming public accountants in Indonesia.Research Results: Findings reveal that both professional perception and compensation expectations significantly affect students’ career interest, whereas career information and opportunities do not demonstrate a significant influence.Implications: These findings have practical implications for accounting study programs in universities. Higher education institutions need to strengthen students' positive perceptions of the public accounting profession by including accounting professionalism materials in the curriculum, holding seminars with public accountants.