<![CDATA[The era of globalization is developing very rapidly, in line with economic development. It becomes a challenge because its development requires balancing. One of the things that can be done is by investing. Investment is a must. With investment, someone will earn income. To make an investment there must be a strategy that is carried out. In investing, making investment decisions is very important. One of the things that must be possessed is investment insight. Entrepreneurial spirit is also an important component for investing. Financial literacy as knowledge and skills in managing finances is also necessary. The research aims to determine the effect of accounting insight, entrepreneurial spirit, and financial literacy on investment decision making. Research using quantitative methods. The data were obtained directly from the data source, namely Politeknik Unggul LP3M students. Methods of data collection using survey methods. It was concluded that good accounting knowledge can be used as a basis for consideration in making investment decisions. High entrepreneurial spirit is the basis for making investment decisions. Financial literacy in making investment decisions can only be done by the business actor himself.]]>
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