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All Journal JURNAL LENTERA BISNIS Amkop Management Accounting Review (AMAR)
Tamba, Riris Debora
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Humanities Economics, Econometrics & Finance Social Sciences

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MEMBANGUN FINANCIAL WELL BEING MELALUI FINANCIAL LITERASI, LOCUS OF CONTROL DAN FINANCIAL PLANNING PADA KARYAWAN PTPN 4 REGIONAL 2 KEBUN SAWIT SEBERANG Khairani, Khairani; Tamba, Riris Debora
JURNAL LENTERA BISNIS Vol. 14 No. 3 (2025): JURNAL LENTERA BISNIS, SEPTEMBER 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i3.1905

Abstract

This study aims to analyze the effect of financial literacy and locus of control on financial well-being with financial planning as a mediating variable among employees of PTPN IV Kebun Sawit Seberang. This study uses a quantitative approach with an explanatory research design. Data were collected through a survey using a five-point Likert scale questionnaire administered to 80 respondents selected through convenience sampling. Data analysis was performed using SmartPLS 3 software to test validity, reliability, and relationships between variables through a structural model. The results showed that financial literacy and locus of control had a positive and significant effect on financial well-being. However, financial planning did not have a direct effect on financial well-being. Nevertheless, financial planning was found to moderate the relationship between financial literacy and financial well-being, which means that financial planning can strengthen the effect of financial literacy on financial well-being. Conversely, financial planning does not moderate the relationship between locus of control and financial well-being. These findings emphasize the importance of improving financial literacy and self-control in supporting individual financial well-being, as well as the need for consistent financial planning to have a real impact on employees' financial conditions.
Optimization of Data-Driven School Financial Management to Improve Operational Budget Efficiency at Private Schools under the Pancasila Education Foundation, Langkat Regency Khairani, Khairani; Tamba, Riris Debora
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3333

Abstract

This study aims to analyze the effectiveness of implementing the e-RKAS (Electronic School Activity and Budget Plan) system in improving financial management efficiency at schools under the Pancasila Education Foundation in Sawit Seberang, Langkat Regency. The research uses a quantitative approach with a pre-experimental one-group pretest–posttest design, comparing conditions before and after the implementation of the e-RKAS system. The sample consisted of 25 respondents, including principals, treasurers, operators, and teachers. Measurements were carried out using four main indicators: budget realization ratio, number of budget deviations, timeliness of reporting, and user satisfaction. Data were analyzed using the Paired Sample T-Test in SPSS version 26. The findings indicate a significant improvement across all indicators after the implementation of e-RKAS (p < 0.05). The e-RKAS system effectively enhanced budget realization accuracy, reduced deviations, accelerated financial reporting, and improved user satisfaction. These results confirm that digitalizing school financial management strengthens efficiency, transparency, and accountability in managing education funds. This study offers important implications for the development of digital transformation policies in the education sector, particularly in encouraging the adoption of e-RKAS in private schools and in regions with limited resources.
Co-Authors Khairani Khairani