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All Journal Jurnal Ekonomi Indonesia Journal of Artificial Intelligence and Digital Business Margin: Jurnal Lentera Managemen Keuangan
Agustin, Devina
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Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering

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The Influence of Cognitive Abilities on the Choice of Employment Sector in Indonesia Najib, Nauval; Agustin, Devina; Fitria, Riska; Hartarto, Romi Bhakti
Jurnal Ikatan Sarjana Ekonomi Indonesia Vol 13 No 1 (2024): April
Publisher : Jurnal Ekonomi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52813/jei.v13i1.407

Abstract

Cognitive ability plays a crucial role in determining the overall quality of human resources. However, the level of cognitive ability remains a significant concern in Indonesia, as the country ranks 10th in Asia. The primary objective of this study is to analyse the impact of cognitive ability levels on the choice of employment sector in Indonesia. The findings can potentially aid policymakers and stakeholders in devising targeted strategies to improve the country’s cognitive abilities and effectively allocate human resources across different sectors. The study utilises data from the fifth round of the Indonesian Family Life Survey (IFLS-5) in 2014 and the multinomial logit model for the analysis. The findings highlight a significant relationship between cognitive ability and the choice of employment sector. Individuals with higher cognitive skills are more inclined to opt for the formal sector as their preferred employment choice rather than agriculture and entrepreneurship. Policymakers should strengthen cognitive skills element in education and job training for Indonesian workers in order to distribute human resources across sectors better and stimulate economic growth.
Pengaruh Persepsi Kemudahan Penggunaan, Literasi Keuangan, dan Gaya Hidup Terhadap Cashless Society Agustin, Devina; Millah, Duriyyatul; Sirait, Bintang; Zulfa, Mia; Kustina, Lisa
Margin: Jurnal Lentera Managemen Keuangan Vol. 3 No. 01 (2025): Februari 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/margin.v3i01.744

Abstract

Tujuan dari penelitian ini yaitu untuk melakukan analisis pengaruh yang dimiliki persepsi kemudahan penggunaan, literasi keuangan, beserta gaya hidup kepada cashless society. Metode penelitian yang digunakan yaitu teknik kuantitatif melalui analisis regrasi linear berganda melalui program SPSS sebagai alat analisis. Populasi pada penelitian ini adalah generasi Z mahasiswa Fakultas Ekonomi dan Bisnis angkatan 2022 Universitas Pelita Bangsa. Jumlah responden yang diproses sebanyak 101 responden menggunakan metode Slovin sebagai pengambilan sampel. Hasil penelitian menunjukan bahwasanya pengaruh persepsi kemudahan penggunaan, literasi keuangan, dan gaya hidup berpengaruh signifikan kepada cashless society. Semua variabel independen pada pelaksanaan penelitian ini mempengaruhi cashless society dengan simultan.
Cognitive Bias And Decision-Making Quality In Contemporary Accouting Practice : A Systematic Review Of The Literature Ralfsamy, Achmad Daffa; Agustin, Devina; Aprilianz, Flowrent; Rizkiyah, Miftahul; Yusnaini, Yusnaini
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7225

Abstract

This study systematically reviews the literature on cognitive bias and its influence on the quality of professional judgment in contemporary financial reporting practices. The review focuses on key areas of financial reporting judgment, including accounting estimates, accounting policy choices, and disclosure and materiality assessments. Using a Systematic Literature Review approach, this study analyzes 37 empirical articles published between 2020 and 2026 to synthesize evidence on behavioral influences in financial reporting contexts. The findings indicate that prior research predominantly concentrates on accounting estimates such as impairment, fair value measurement, provisions, and allowance estimation due to their inherent uncertainty and reliance on managerial discretion. Experimental research designs dominate the literature, reflecting a strong emphasis on individual level behavioral analysis, while survey and archival approaches remain comparatively limited. Across studies, anchoring bias, confirmation bias, overconfidence, and availability bias emerge as the most consistently identified cognitive distortions affecting financial reporting judgment, particularly under conditions of high estimation uncertainty, time pressure, and information complexity. This review highlights the growing relevance of behavioral perspectives in financial reporting research and underscores the importance of debiasing mechanisms and professional skepticism in enhancing judgment quality and reducing systematic decision making errors. The study contributes by providing an integrated synthesis of recent evidence and identifying directions for future research on behavioral influences in accounting practice
Co-Authors Aprilianz, Flowrent Lisa Kustina Millah, Duriyyatul Najib, Nauval Ralfsamy, Achmad Daffa Riska Fitria, Riska Rizkiyah, Miftahul Romi Bhakti Hartarto Sirait, Bintang Yusnaini Yusnaini Zulfa, Mia