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All Journal Jurnal Pendidikan Akuntansi Indonesia Kinerja Jurnal Manajemen Pendidikan Jurnal Inovasi Teknologi Pendidikan Jurnal Terapan Abdimas E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) ARISTO Jati: Jurnal Akuntansi Terapan Indonesia Assets: Jurnal Akuntansi dan Pendidikan Jurnal Kewirausahaan dan Bisnis INVENTORY: JURNAL AKUNTANSI Journal of Education Technology JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Jurnal Pendidikan Akuntansi dan Keuangan Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Forum Ilmiah Pendidikan Akuntansi (FIPA) D'edukasi: Jurnal Pengabdian Masyarakat Refleksi: Jurnal Riset dan Pendidikan
Elly Astuti, Elly
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Serial Mediation of Digital Literacy and Managerial Ability Towards The Relationship Between Managerial Characteristics and Bumdes Performance Abstract Sudarmiani; Astuti, Elly; FX Sri Sadewo; Tutik , Yuliani; Risa Wahyuni EDT
INVENTORY: JURNAL AKUNTANSI Vol. 10 No. 1 (2026)
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v10i1.23371

Abstract

BUMDes is a business unit at the village level that aims to build economic independence by improving the welfare of its people. However, the achievement of this goal still needs to be met due to its limited resources. As a result, BUMDes business operational activities could be improved due to difficulties in determining its business roadmap. This study aims to test age, education level, and experience managing BUMDes as a proxy for managerial characteristics in improving BUMDes performance. This study uses two mediating variables, namely digital literacy and managerial ability. The study's results indicate managerial characteristics cannot directly affect BUMDes performance. The results of the serial mediation test indicate that managerial characteristics can indirectly affect BUMDes performance through digital literacy and managerial ability. 
Self-Efficacy Mediates Entrepreneurship Course, Social Environment, Financial Literacy, and E-Commerce Towards Entrepreneurial Interest Ningtias, Yurisa Dwi Aprilia; Astuti, Elly; Styaningrum, Farida
Jurnal Kewirausahaan dan Bisnis Vol 29, No 2 (2024): December
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jkb.v29i2.101407

Abstract

This research aims to determine the influence of entrepreneurship, social environment, financial literacy, and e-commerce courses on students' entrepreneurial interest through self-efficacy as an intervening variable. This type of research is quantitative research with primary data sources. The population of this research is students from the Faculty of Teacher Training and Education in 2020 and 2021 at PGRI Madiun University, with a total of 982 students. The sampling technique uses purposive sampling—data collection techniques through questionnaires. The data analysis technique uses mediating and Structural Equation Modeling (SEM PLS) methods. The research results show that entrepreneurship courses do not have a positive effect on entrepreneurial interest. In contrast, the social environment, financial literacy, e-commerce, and self-efficacy have a positive effect on entrepreneurial interest. Self-efficacy mediates the social environment, financial literacy, and e-commerce on entrepreneurial interest. These findings contribute to the entrepreneurship literature by highlighting the central role of self-efficacy as a mediator, particularly its ability to amplify the effects of external factors such as social environment, financial literacy, and e-commerce.Keywords: e-commerce; entrepreneurship course; entrepreneurial interest; financial literacy; self-efficacy; social environment
Co-Authors A'ini, Rahayu Nur Aisyah, Zhanuar Fitri Nor Anggarini, Alifia Ganeshi Destiana, Trio Candra Dilaines, Linanda Elsa Elva Nuraina Farida Styaningrum Febriani, Karina Nurani Febrianti, Nensi Evita Firdaus, Nabila Naura Firnanti, Firnanti FX Sri Sadewo Hamidah, Luthfiiatul Indah Dwi Lestari Isharijadi Isharijadi, Isharijadi Isnuava, Ridho Okta Kinanthy, Adynda Surya Aprilya Larasati, Intan Lestari, Irma Wahyu Maharani, Indrian Maulida, Ani Imelia Ningrum, Dita Maula Ningtias, Yurisa Dwi Aprilia Panjawiyati, Tika Pascua, Rosemarie J. Pratiwi, Arum Nanda Putri, Destian Villania Putri, Marita Amalia Riana, Ayu RISA WAHYUNI EDT Sholikah, Mar’atus Silvia, Nadila Ayunda Stevani, Jesika Sudarmiani Sulistyowati, Nur Wahyuning Supri Wahyudi Utomo, Supri Supri Wahyudi Utomo, Supri Wahyudi Titik Ulfatun Trivena, Maria Ayu Tutik , Yuliani Ully Yunita Nafizah Vidiana, Sri Sulistianing Wahyuni, Pujiati Wangi, Claratu Widianti, Putri Wulandari, Meilinda Ike Yhonara, Merlyana Agnes Yusdita, Elana Era