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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Sebatik Owner : Riset dan Jurnal Akuntansi Jurnal Bisnis dan Akuntansi JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi ABDI EQUATOR Jurnal Bisnis dan Kewirausahaan Journal of Applied Business, Taxation and Economics Reseach International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings International Journal of Entrepreneurship, Business, and Creative Economy International Journal of Management, Entrepreneurship, Social Science and Humanities (IJMESH) ABIS: Accounting and Business Information Systems Journal International Journal of Trends in Accounting Research JURDIASRA METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Sirait, Afni
Universitas Pembangunan Nasional Veteran Yogyakarta
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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How does money ethics mediate the influence of financial literacy on lifestyle through financial technology? (A Case Study of College Students) Afni Sirait; Zuhrohtun Zuhrohtun; Novitasari Eviyanti
Journal of International Conference Proceedings Vol 8, No 6 (2025): 2025 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v8i6.4635

Abstract

Recently, cashless payments have evolved into a credit-based lifestyle. This shift has changed societal habits. This study examines the direct and indirect relationships between financial literacy and lifestyle in FinTech decision-making. It also considers the influence of money ethics as a mediating variable. The study uses a quantitative method. Data was collected by questionnaire and analyzed with SmartPLS. Respondents were accounting students; 90 questionnaires were collected. The results show a direct relationship between financial literacy and FinTech. However, when money ethic is included as a mediating variable, the relationship becomes insignificant. Thus, money ethics do not mediate. Likewise, lifestyle has no direct relationship with financial technology. Money ethics as a mediator also does not provide an indirect relationship with financial technology. Based on data processing results, FinTech use is more influenced by financial understanding and ability than by lifestyle or attitude toward money. This seems likely that the study will develop the discipline of behavioural accounting and mental accounting to be able to further comprehend the aspects that inspire or influence people when they make financial choices.
Kinerja Keuangan, Opini Audit, dan Tingkat Korupsi Pemerintah Provinsi di Indonesia: Bukti Empiris Periode 2018-2023: Indonesia Dewi Ardika; Afni Sirait
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2981

Abstract

This study examines the relationship between financial performance, audit opinions, and corruption levels in Indonesian provincial governments during the period 2018–2023. Financial performance is proxied by efficiency, effectiveness, fiscal independence, and fiscal dependency ratios, while audit opinions are measured based on opinions issued by the Badan Pemeriksa Keuangan (BPK). Corruption is measured using the number of corruption cases reported by Indonesia Corruption Watch (ICW). Using panel data from ten provinces with the highest corruption cases and applying multiple linear regression analysis, the results show that fiscal dependency has a significant effect on corruption levels, whereas efficiency, effectiveness, fiscal independence, and audit opinions do not exhibit significant individual effects. Nevertheless, the variables jointly explain variations in corruption levels, indicating that corruption in local governments is better understood as a systemic governance issue rather than the outcome of isolated financial performance indicators or audit results.
Co-Authors Adi Soeprapto Alfistia Maradidya Anake Nagari Anake Nagari Crescentiano Agung Wicaksono Crescentiano Agung Wicaksono Crescentiano Agung Wicaksono Dewi Ardika Effendi, Mohamad Irhas Eviyanti, Novitasari Gumilang, Junika Cahya HERI SUSANTO Heri Susanto Ida Ayu Purnama Indra Kusumawardhani Indro Herry Mulyanto Maheresmi, Handani Marita Marita, Marita Mulyanto, Indro Hery Nagari, Anake Simon Pulung Nugroho, Simon Pulung Siti Rokhimah Sri Luna Murdianingrum Sri Luna Murdianingrum Sri Luna Murdianingrum Sriyono Sriyono Sriyono Wahyu Nugroho Wicaksono, Crescentiano Agung Zuhrohtun Zuhrohtun