Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal International Journal of Accounting & Finance in Asia Pasific International Journal of Trends in Accounting Research
Nagari, Anake
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Financial Literacy and Lifestyle Mediated by Financial Technology on Generation Alpha’s Money Ethic Perspective Sirait, Afni; Nagari, Anake; Rokhimah, Siti; Wicaksono, Crescentiano Agung
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 2 (2025): June 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i2.3953

Abstract

Today, the fulfillment of daily needs can be assisted using technology. This technological advancement is also in line with changes in the habits of today's society who really want everything to be fast and instant, one of which is Generation Z. This research uses quantitative methods with 90 Generation Z respondents. Data collection was carried out using a questionnaire, then testing validity, reliability, and evaluating the model structure using the SmartPLS 4.0.0 data analysis tool. The data that has been processed and analyzed explains that there is a direct relationship between Financial Literacy and Money Ethic (P Value 0.005; T-Statistic 2.807). The mediating variable added to the Financial Literacy and Money Ethic variables has an insignificant effect (P Value = 0.766; T-Statistic = 0.298) so that the lifestyle variable provides a full mediating effect. The results of testing Financial Technology with Money Ethic found no direct relationship (P = 0.057; T-Statistic = 1.907) and the indirect relationship through the lifestyle mediation variable was not significant (P = 0.075; T-Statistic = 1.779) so that the variable did not mediate. While the relationship of Lifestyle analysis results to Money Ethic is significant (P=0.022; T-Statistic = 2.291). This research is expected to provide benefits for researchers in the field of behavioral accounting, especially observations based on generation specifications).
Performance Management in Practice: How Levers of Control and Autonomous Motivation Affect Work Role Performance Nagari, Anake; Sirait, Afni
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 2 (2025): International Journal of Trends in Accounting Research (IJTAR), November 2025
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i2.1196

Abstract

This research explores how the practice of management control systems shapes employees’ motivation and performance. It evaluates an integrated model of self-determination theory, the levers of control, and the work role performance framework. Data were collected via an online survey involving 333 employees in Indonesia from diverse sectors, and the analyses relied on structural equation modeling and ANOVA. The results indicate that using belief control systems or interactive control systems on their own, as well as combining diagnostic and interactive controls, enhances autonomous motivation. Conversely, boundary control systems and diagnostic control systems, when used independently, are associated with lower autonomous motivation. Autonomous motivation, in turn, contributes positively to work role performance, which covers proficiency, adaptivity, and proactivity. The study also finds that autonomous motivation serves as a partial mediator between the use of interactive controls, joint use of diagnostic and interactive controls, and work role performance. The findings emphasize the value of thoughtfully designing management control systems to support stronger motivation and better performance outcomes, and they highlight the importance of examining work role performance as a broader indicator of effectiveness, particularly in dynamic and interdependent work settings.
Co-Authors Sirait, Afni Siti Rokhimah, Siti Wicaksono, Crescentiano Agung