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Pengaruh E-Literacy terhadap Perencanaan Keuangan Generasi Z Artia, Wa Ode Tri; Munandar, Agus
Jurnal Impresi Indonesia Vol. 4 No. 8 (2025): Jurnal Impresi Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v4i8.6956

Abstract

This study aims to analyze the influence of e-literacy on Generation Z's financial planning in Indonesia using a comparative literature study method. E-literacy consists of technical, evaluative, and strategic skills in accessing and utilizing digital information, which plays a crucial role in the financial behavior of the younger generation. This study shows that a high level of e-literacy significantly contributes to personal financial management, budgeting, consumer debt control, and Generation Z's investment skills. The results also indicate that e-literacy not only improves the efficiency of financial applications but also strengthens valid digital-based decision-making processes. The development of e-literacy is crucial in fostering Generation Z's financial resilience. Therefore, inclusive collaboration between the education sector, regulators, and digital technology players is needed. The power of e-literacy is a key factor in creating a young generation that is not only technologically savvy but also financially savvy.
The Formation of Carbon Management Accounting Systems: A Systematic Review of Driving Factors, Mechanisms, and Contextual Conditions Putri, Yessica Mega; Artia, Wa Ode Tri; Fadilah, Erna Shaira; Shuyuan, Liu; Ramadhan, Yanuar
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 3 (2026): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i3.6980

Abstract

This study analyzes the formation of carbon management accounting (CMA) systems through a systematic literature review focusing on driving factors, mechanisms, and contextual conditions. A PRISMA-based SLR yielded 21 final articles from Scopus (2020–2026) selected on the basis of direct conceptual relevance to CMA. Findings reveal that CMA system formation results from the simultaneous interaction of regulatory and internal organizational pressures, carbon information measurement and integration mechanisms, and contextual conditions encompassing industry characteristics, institutional maturity, and carbon financial risk exposure. This study advances theoretical integration within a domain that remains fragmented, offering an explicit multi-dimensional framework with particular implications for firms navigating mandatory sustainability reporting obligations in emerging economy contexts.