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All Journal SEMINAR NASIONAL PENELITIAN DAN PENGABDIAN KEPADA MASYARAKAT PENG: Jurnal Ekonomi dan Manajemen
Mauliddia, Isqi
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Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Nursing

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Determinasi Manajemen Laba oleh Kompetensi SDM, Literasi Digital, dan Keyakinan Finansial Pada Gen Z Mauliddia, Isqi; Apriliana, Depinkkan; Kristianto, Giovanny Bangun
Seminar Nasional Penelitian dan Pengabdian Kepada Masyarakat 2025 Prosiding Seminar Nasional Penelitian dan Pengabdian Kepada Masyarakat (SNPPKM 2025)
Publisher : Universitas Harapan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35960/snppkm.v4i1.1383

Abstract

Generation Z, as digital natives, plays a crucial role in the digital economy, not only as students and young employees but also as micro and small entrepreneurs. In this context, the issue of earnings management is no longer confined to large corporations but has become relevant at the individual and micro-business level. This study analyzes the influence of human resource (HR) competence, digital literacy, and financial self-efficacy on the tendency to engage in earnings management among Generation Z in Banyumas Regency. A quantitative explanatory method was employed using primary data collected from 120 respondents aged 18–27 years through questionnaires. Multiple linear regression analysis with SPSS revealed that HR competence, digital literacy, and financial self-efficacy significantly affect the tendency toward earnings management, both partially and simultaneously, with a coefficient of determination (R²) of 0.482. The findings highlight HR competence as the most dominant factor, while digital literacy and financial self-efficacy also contribute, albeit with smaller effects. This study concludes that earnings management among Generation Z is shaped not only by personal factors but also by external influences such as social norms, organizational culture, and regulatory oversight. The study contributes to behavioral accounting and finance literature and offers practical implications for policymakers, universities, and financial institutions to foster competence, digital literacy, and financial ethics among young generations
Niat Menggunakan Mobile Banking Syariah: Analisis Technology Acceptance Model (Tam)  dengan Persepsi Kepatuhan Syariah pada Masyarakat Purwokerto Mauliddia, Isqi; Kristianto, Giovanny Bangun; Santoso, Cahyo Budi
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 3 (2026): Juli-September, Social Innovation and Community Participation for Inclusive and
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/fam31d79

Abstract

This study aims to analyze the effects of Perceived Ease of Use, Perceived Usefulness, and Perceived Sharia Compliance on the Intention to Use Sharia-compliant mobile banking. This study employed a quantitative approach using a survey method. The sample consisted of 104 respondents who used or had experience with Sharia-compliant mobile banking services in Purwokerto, Central Java. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS. The results showed that Perceived Ease of Use had no significant effect on Intention to Use, with a significance value of 0.107 > 0.05, indicating that H1 was rejected. Perceived Usefulness had a positive and significant effect on Intention to Use, with a significance value of 0.001 < 0.05 and a Standardized Beta coefficient of 0.317, indicating that H2 was accepted. Perceived Sharia Compliance had a positive and significant effect on Intention to Use, with a significance value of 0.000 < 0.05 and a Standardized Beta coefficient of 0.391, indicating that H3 was accepted. Simultaneously, Perceived Ease of Use, Perceived Usefulness, and Perceived Sharia Compliance had a significant effect on Intention to Use, as indicated by an F-value of 33.792 with a significance value of 0.001 < 0.05, indicating that H4 was accepted. The R Square value of 0.503 indicates that the three independent variables explain 50.3% of the variation in Intention to Use, while the remaining 49.7% is explained by other factors outside the research model.
Co-Authors Apriliana, Depinkkan Cahyo Budi Santoso Kristianto, Giovanny Bangun