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All Journal Proceeding of National Conference on Accounting & Finance Worksheet : Jurnal Akuntansi
Ifrah, Marsyanda
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Economics, Econometrics & Finance

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Tingkat pemahaman finansial literasi terhadap gaya hidup mahasiswa Adinda, Adinda; Ifrah, Marsyanda; Kurnianingsih, Heny Triastuti
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

To ascertain the Islamic University of North Sumatera pupils' comprehension of financial literacy. The growing prevalence of impulsive purchases and consumer behavior that goes beyond acceptable bounds begs the important issue, "Do students, particularly those enrolled in accounting study programs, understand financial literacy?" Thus, a survey was designed with 26 respondents in mind. According to the survey results, there are fewer students at the Islamic University of North Sumatra who lack financial literacy. In fact, several respondents said they have never used financial reports in their day-to-day activities.
Pengaruh TI dan Kompetensi SDM terhadap Kualitas Laporan Keuangan Pemerintah Daerah: Peran Pengendalian Internal Ifrah, Marsyanda; Elviani, Sri; Andri, Shofwan
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.6867

Abstract

Thisi researchi investigates thei effecti ofi informationi technology utilization andi humani resource competencei oni thei quality ofi financiali reportsi ini locali governmenti institutions, i withiiinternali controli systemsi actingi asi ai mediatingi variable. i Thei studyi reliesi oni primaryi datai gatheredi fromi financei staffi withini thei Regionali Apparatusi Worki Unitsi (SKPD) i ofi Medani City. i Ai purposivei samplingi methodi wasi applied, i involvingi 100i selectedi respondents. i Thei analysisi wasi carriedi outi usingi pathi analysisi throughi thei SmartPLSi 4i application. i Thei findingsi showi thati thei applicationi ofi informationi technologyi significantlyi influencesi internali controli systems, whereasi humani resourcei competencei doesi not. i Furthermore, i wheni internali controli isi consideredi asi ai mediatingi factor, i informationi technologyi stilli exhibitsi ai notablei impacti oni thei qualityi ofi financiali reporting, i whilei thei rolei ofi humani resourcei competencei remainsi insignificant.
Co-Authors Adinda Adinda Andri, Shofwan Elviani, Sri Ningsih, Heny Triastuti Kurnia