Integritas Self-Leadership dan Penguasaan Akuntansi terhadap Kesiapan Karier dengan Literasi Digital sebagai Variabel Moderasi
DOI:
https://doi.org/10.55606/jebaku.v6i2.7148Keywords:
Accounting Mastery, Career Readiness, Digital Literacy, Self-Leadership, Student CompetenciesAbstract
This study aims to examine the effect of self-leadership and accounting mastery on students’ career readiness and to analyze the role of digital literacy as a moderating variable. The study is motivated by the demands of the Industrial Revolution 4.0, which require students to possess academic competence, self-management skills, and technological adaptability. This research uses a quantitative survey method with 56 accounting students selected through purposive sampling. Data were collected באמצעות Likert-scale questionnaires and analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that self-leadership has a positive and significant effect on career readiness (β = 0.918; sig = 0.000). Accounting mastery also shows a positive and significant effect (β = 0.865; sig = 0.000). Digital literacy has a direct significant effect (β = 0.856; sig = 0.005), but it does not act as a moderating variable since the interaction effects are not significant. These findings suggest that career readiness is directly influenced by internal factors, academic competence, and digital skills. Therefore, strengthening self-leadership and digital literacy is essential to improve students’ career readiness
Downloads
References
Agustina, U. A., Akuntansi, S., & Digital, U. T. (2025). Pengaruh keahlian akuntansi dan literasi digital terhadap kesiapan kerja mahasiswa akuntansi pada era teknologi digital. Journal of Economic, Business and Accounting, 8, 2188–2205. https://doi.org/10.31539/rx76e886
Albina, M. T., Mitan, W., & Noeng, A. Y. (2025). The influence of systematic risk and liquidity on stock return levels in banking companies listed on the Indonesia Stock Exchange. Proceeding of the International Conference on Economics, Accounting, and Taxation, 2(1), 1–6. https://doi.org/10.61132/iceat.v2i1.116
Arziati, N. G. (2024). Pengaruh soft skill, keahlian akuntansi, dan literasi digital terhadap kesiapan kerja mahasiswa akuntansi (Studi pada mahasiswa akuntansi perguruan tinggi negeri di Bandar Lampung) [Disertasi, Politeknik Negeri Lampung].
Bandura, A. (1997). Self-efficacy: The exercise of control. W. H. Freeman and Company.
Cindy Claudia Tungga, Kristina Salestin Due Rema, Maria Seviana Ririn, Helena Kamila Kolo, Gaspar Hendrikus Wawo Aja, Innosensia E. I. Ndiki Satu, & Hendrikus Saku Bouk. (2025). Sosialisasi “Literasi digital: Membangun desa melalui media digital” di Desa Tewaowutung, Kabupaten Lembata. MENGABDI: Jurnal Hasil Kegiatan Bersama Masyarakat, 3(4), 29–36. https://doi.org/10.61132/mengabdi.v2i6.1135
Goleman, D. (1998). Working with emotional intelligence. Bantam Books.
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2019). Multivariate data analysis (8th ed.). Cengage Learning.
Kurniawan, R., & Yasin, M. (2025). Dampak Revolusi Industri 4.0 terhadap kesiapan Indonesia. MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi, 3(1), 195–205. https://doi.org/10.61132/menawan.v3i1.1181
Meikhati, E., Suhatmi, E. C., & Arsita, E. R. (2025). Professionalism and literacy: Pillars of work readiness for accounting careers in the modern era. International Journal of Trends in Accounting Research, 6(1), 94–101. https://doi.org/10.54951/ijtar.v6i1.986
Nabilla, G. D. (2025). Pengaruh pengalaman magang, literasi digital, dan modal psikologis terhadap kesiapan kerja [Disertasi, Universitas Dinamika].
Neck, C. B., Neck, C. P., Goldsby, E. A., & Goldsby, M. G. (2023). Pushing down on me: The paradoxical role of self-leadership in the context of work pressure. Administrative Sciences, 13(117). https://doi.org/10.3390/admsci13050117
Pakpahan, S. R. (2024). Kesiapan kerja mahasiswa akuntansi di era disrupsi teknologi digital: Peran keahlian akuntansi, literasi digital, literasi manusia, dan adaptabilitas karir. Jurnal Ekonomi Keuangan & Bisnis Syariah, 6, 4797–4812. https://doi.org/10.47467/alkharaj.v6i4.1037
Putri, W. T. I., Ayu, M., Prita, J., Lasmini, N. N., & Eny, W. (2025). Pengaruh pemahaman akuntansi dan literasi digital terhadap kesiapan kerja calon akuntansi di era digital 4.0. Jurnal Ilmiah Ekonomi dan Bisnis, 18(1), 361–370. https://doi.org/10.51903/e-bisnis.v18i1.2765
Robbins, S. P., & Judge, T. A. (2017). Organizational behavior (17th ed.). Pearson Education.
Satwika, B. S. M. Y. W. (2022). Hubungan antara literasi digital dengan self regulated learning pada mahasiswa. Jurnal Dinamika Manajemen Pendidikan. https://doi.org/10.26740/jdmp.v7n1.p8-23
Schwab, K. (2017). The fourth industrial revolution. Crown Business.
Shafitri, O., & Rialdy, N. (2024). Peran kompetensi soft skills digital native dalam meraih kesuksesan dalam berkarir di dunia kerja. MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi, 3(1), 99–109. https://doi.org/10.61132/menawan.v3i1.1119
Sugiyono. (2022). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.
Supian, D., & Fuad, M. (2023). The strategic role of human capital in value creation and financial performance: A systematic literature review based on the resource-based view. Jurnal Economic Resource, 379–385. https://doi.org/10.57178/jer.v8i1.1396
Tenschert, J., Furtner, M., & Peters, M. (2024). The effects of self-leadership and systematic review. Management Review Quarterly, 75(4). https://doi.org/10.1007/s11301-024-00448-7
Yulianti, M., & Juita, V. (2021). Pengaruh keahlian akuntansi, literasi digital dan literasi manusia terhadap kesiapan kerja calon akuntan di era disrupsi teknologi digital. Journal of Economics and Business, 5(September), 449–456. https://doi.org/10.33087/ekonomis.v5i2.389
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.









