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Journal : Jurnal Mantik

The influence of financial knowledge, financial attitude, personality, and locus of control on financial management behavior Setiabudhi, Hatta; Suwono, Suwono; Latif, Elok Ainur; Yusti, Dwi Julmulmiwah
Jurnal Mantik Vol. 8 No. 4 (2025): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i4.6013

Abstract

Basically, the financial management behavior of MSMEs in Kroya Market is influenced by various factors such as financial knowledge, financial attitudes, personality, and locus of control. Based on this, the purpose of this study is to determine the effect of financial knowledge, financial attitudes, personality, and locus of control on financial management behavior of MSMEs in Kroya Market. This study uses a quantitative method. The target population of this study consists of MSMEs in Kroya Market. This study involved 78 respondents. This study used multiple regression analysis techniques. Data were collected by distributing questionnaires to MSME traders in Kroya Market and processed using SPSS 25 for Windows. Based on the results of the study obtained, financial knowledge, financial attitudes, personality, and locus of control have a significant effect on financial management behavior. The determinant test of the independent variables showed an influence of 41.5% on the dependent variable
The influence of ais and hr on the quality of financial reports through internal control at pt xyz Suwono, Suwono; Setiabudhi, Hatta
Jurnal Mantik Vol. 9 No. 3 (2025): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v9i3.6800

Abstract

This study examines the influence of Accounting Information Systems (AIS) and Human Resources (HR) on the quality of financial reports through the mediating role of internal control at PT XYZ, a company engaged in construction and IoT-based technology. The research employed a quantitative approach with an explanatory design. Data were collected from all 88 employees involved in the financial reporting process using a structured questionnaire. The analysis was conducted with Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) using SmartPLS 4.0. The results show that HR significantly influences both internal control and the quality of financial reports, while AIS significantly affects internal control and financial report quality. Internal control itself positively and significantly impacts financial report quality. Furthermore, internal control was found to mediate the relationship between HR and financial report quality as well as between AIS and financial report quality. These findings highlight the importance of competent HR, reliable AIS, and effective internal control in ensuring the quality of financial reports. This study contributes to the literature by clarifying mixed empirical evidence from previous research and offers practical implications for companies to strengthen internal control systems and human capital development to enhance financial reporting quality.