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All Journal JCA (Jurnal Cendekia Akuntansi) Journal of Management, Economic, and Financial
Aurin, Rizkiza
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Literasi Keuangan Dan Kepercayaan Terhadap Minat Penggunaan Shopee Pay Later Aurin, Rizkiza; Kusumastuti, Ratih
JCA (Jurnal Cendekia Akuntansi) Vol 4 No 2 (2023): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v4i2.4522

Abstract

In the 2022 digital literacy report, Shopee has become the number one choice for online shopping in Indonesia with a market share of approximately 3.37%. Technological breakthroughs like SPayLater have provided convenience and trust to consumers in financial transactions. This research aims to evaluate the relationship between financial literacy and the level of trust among students and their interest in using SPayLater services. The research method used is an associative research method that focuses on exploring the relationship between financial literacy, trust levels, and interest in using SPayLater. The primary data was collected through a questionnaire distributed via Google Form, with a total of 50 respondent samples. The research results indicate that financial literacy and trust levels have a positive and significant impact on the interest in using SPayLater, emphasizing the importance of financial literacy and trust in promoting the use of financial technology like SPayLater.
The Influence of Love of Money, Machiavellianism, and Idealism on the Ethical Perception of Accounting Students with Religiosity as a Moderating Variable Aurin, Rizkiza; Afrizal, Afrizal; Yuliusman, Yuliusman
Journal of Management Economic and Financial Vol. 3 No. 3 (2025): Journal of Management, Economic and Financial
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jmef.v3i3.79

Abstract

An accounting student's ethical outlook is crucial for future professional integrity. This study aims to analyze how the love of money, Machiavellianism, and idealism influence the ethical views of accounting students, with religiosity as the moderating variable. The research method used is quantitative, with a survey conducted among accounting students at the University of Jambi, class of 2021 and 2022. A sample of 224 students was selected using the Slovin formula. Hypothesis testing was performed using multiple linear regression and moderated regression analysis (MRA). The results of the study show that the ethical views of accounting students are negatively influenced by the love of money and Machiavellianism, which tend to undermine student ethics. In contrast, idealism significantly enhances the ethical views of accounting students. However, religiosity does not have a significant effect on the relationship between the love of money, Machiavellianism, and idealism with the ethical views of accounting students. These findings suggest that schools need to improve the teaching of ethics in accounting education to produce honest professionals.
Co-Authors - Afrizal Ratih Kusumastuti Yuliusman Yuliusman