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Intellectual Capital Disclosure dan Kinerja Keuangan: Systematic Literature Review Fadiyah, Nur Laily; Sabillah, Natasya; Islamiyah, Maya Adillah; Fernanda, Erfina; Hermawan, Sigit
Journal of Culture Accounting and Auditing Vol 2 No 2 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i2.6932

Abstract

This research aims to find out the direction of development of Intellectual Capital Disclosure and Financial Performance research for 7 years (2015-2022) by mapping or classifying according to themes and according to keywords. By using a literature review system as the basis for research analysis, this research uses a descriptive qualitative approach to collect data. The articles reviewed were taken from Sinta indexed or accredited Sinta-2 journal sources. The research results show: (1) Mapping according to theme shows that the Sinta 2 Accredited Scientific Journal with the name "Accounting or Accounting" totals 10 journals; (2) Mapping according to keywords shows that the number of articles with the keywords Intellectual Capital Disclosure and Financial Performance is 16 articles. The researchers emphasized many limitations of this article. The author determined this limitation by only looking at articles published in the accredited journal Sinta 2 and focusing on the study of Intellectual Capital Disclosure and Financial Performance in Indonesia. Articles from other countries were not included in the review. As a result, there may be articles on certain subjects that are not covered in this review. Although the limitations of this article are the results of the review that the author described, it cannot be concluded that it can generally be applied in Indonesia due to the limited scope of much research
Financial Technology and Literacy Shaping Students' Financial Management with Digital Literacy Fadiyah, Nur Laily; Widodo, Heri
Indonesian Journal of Law and Economics Review Vol 19 No 4 (2024): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i4.1160

Abstract

Financial management behavior is crucial for students, particularly as they engage with evolving financial technologies. However, there is a limited understanding of how financial technology and financial literacy interact to shape financial behavior, especially when considering digital literacy as a moderating factor. This study addresses this knowledge gap by examining the roles of financial technology and financial literacy on students' financial management behavior, with digital literacy as a potential moderator. Using a quantitative research method, primary data were gathered through a questionnaire survey from a sample of 114 accounting students at Muhammadiyah University of Sidoarjo, class of 2020. The findings indicate a positive relationship between financial technology and financial literacy on financial management behavior. Furthermore, digital literacy was found to moderate the effect of financial technology, strengthening its influence on students' financial management behavior. However, digital literacy did not moderate the influence of financial literacy on financial management behavior. The novelty of this research lies in its exploration of digital literacy's role as a moderating variable. Implications suggest the importance of incorporating digital literacy into financial education programs to enhance students' financial management practices. Highlights: Positive Relationship: Financial technology and literacy improve students' financial management behavior. Moderating Role: Digital literacy strengthens the effect of financial technology on financial behavior. No Moderation: Digital literacy does not moderate the impact of financial literacy on behavior. Keywords: Financial Technology, Financial Literacy, Digital Literacy, Financial Management, Student Behavior