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All Journal Journal of Educational Management Research JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Luri Lorensa
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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The Influence of Financial Literacy, Lifestyle, and Self-Control on the Financial Management of Students Luri Lorensa; Ahmad Jibrail
Journal of Educational Management Research Vol. 4 No. 2 (2025)
Publisher : Al-Qalam Institue

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/jemr.v4i2.884

Abstract

This study aims to analyze the influence of financial literacy, lifestyle, and self-control on the financial management of university students. Employing a quantitative, causal-associative design, this study involved a sample of 100 students selected from a population of 764. Data were collected via a validated and reliable questionnaire and analyzed using multiple linear regression after fulfilling all classical assumption tests. The findings reveal that financial literacy, lifestyle, and self-control each have a significant and positive partial effect on students’ financial management. The F-test confirmed that these variables have a significant impact simultaneously, explaining 61.2% of the variance in financial management. Among the three predictors, self-control emerged as the most dominant factor (β = 0.336), highlighting the critical role of psychological discipline. These results underscore the need for a comprehensive approach in higher education, where intervention programs should focus not only on imparting financial knowledge but also on fostering a planned lifestyle and strengthening students’ self-control. The study’s findings emphasize the importance of integrating financial literacy, lifestyle planning, and self-control into higher education curricula.
DAMPAK ARTIFICIAL INTELLIGENCE TERHADAP KUALITAS LAPORAN KEUANGAN : ANALISIS SYSTEMATIC LITERATURE REVIEW PADA PERUSAHAAN MANUFAKTUR Khotimah, Husnah; Luri Lorensa; Apriliya Maharani; Laila Fitria Ningsih; Adelia; Sudrajat Martadinata
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 4 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i4.7400

Abstract

The development of digital technology has triggered a significant transformation in the field of accounting, particularly through the integration of Artificial Intelligence (AI). This innovation facilitates the automation of transaction recording, financial data analysis, and anomaly identification, thereby having the potential to improve the quality of business entities' financial reports. This research aims to evaluate the influence of Artificial Intelligence implementation on the quality of financial reports in manufacturing companies by applying the Systematic Literature Review (SLR) method. Data was collected from leading scientific publications indexed in Scopus, Web of Science, ScienceDirect, as well as national journals, with a research timeframe from 2015 to 2025. The literature selection process adopted the PRISMA guidelines, resulting in 16 articles meeting the inclusion criteria. The research findings indicate that AI implementation has a positive impact on the aspects of relevance, reliability, comparability, and understandability of financial reports. This technology enhances the efficiency, accuracy, timeliness, and transparency of reporting, while also supporting the early detection of errors or fraud. However, challenges such as data security, algorithmic bias, limitations in human resource competency, and high implementation costs remain obstacles to its adoption. This research also identifies research gaps related to domestic regulations, AI usage ethics, and long-term empirical measurement of financial reporting quality in Indonesia. Overall, the results confirm that Artificial Intelligence plays a strategic role in improving the quality and credibility of financial reports in manufacturing companies, provided it is supported by solid data governance and regulatory frameworks.
Co-Authors ADELIA Apriliya Maharani Jibrail, Ahmad Khotimah, Husnah Laila Fitria Ningsih Martadinata, Sudrajat