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PENGARUH PEMANFAATAN AI SEBAGAI MEDIA PEMBELAJARAN AKUNTANSI TERHADAP LITERASI KEUANGAN DAN PERILAKU PENGELOLAAN KEUANGAN SISWA KELAS XI SMKN 6 MEDAN

Aug 2026 · SECONDARY Jurnal Inovasi Pendidikan Menengah
Financial Literacy and Behavior

Abstract

ABSTRACT This study aims to examine and provide empirical evidence regarding the effect of utilizing Artificial Intelligence (AI) as a learning medium in accounting education on students’ financial management behavior, both directly and through financial literacy as a mediating variable. This study is important given the rapid development of AI technology in education, while students’ ability to understand and manage their finances wisely needs to be continuously strengthened. Therefore, empirical research is needed to determine whether the use of AI in accounting education can contribute to improving students’ financial literacy and financial management behavior. This study employs a quantitative approach using a survey method. The research sample consisted of 35 eleventh-grade accounting students at SMK Negeri 6 Medan, selected through purposive sampling based on the criterion that participants were active users of AI technology. Data were collected using a closed-ended questionnaire with a Likert scale, while data analysis was conducted using simple and multiple linear regression and the Sobel test, processed using SPSS software. The results show that AI utilization has a positive and significant effect on financial literacy, with a contribution of 61.6%, and has a direct effect on financial management behavior of 65.5%. Financial literacy also has a significant partial effect on financial management behavior, with a contribution of 80.4%. Simultaneously, AI utilization and financial literacy influence financial management behavior by 83.3%. The Sobel test further demonstrates that financial literacy significantly serves as a partial mediator in the relationship between AI utilization and students’ financial management behavior. In conclusion, the utilization of AI as a learning medium in accounting education is an effective strategy for developing students’ financial literacy and financial management behavior in an integrated manner. ABSTRAK Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris mengenai pengaruh pemanfaatan Artificial Intelligence (AI) sebagai media pembelajaran akuntansi terhadap perilaku pengelolaan keuangan siswa, baik secara langsung maupun melalui literasi keuangan sebagai variabel mediasi. Penelitian ini penting dilakukan mengingat perkembangan teknologi AI dalam pembelajaran semakin pesat, sementara kemampuan siswa dalam memahami dan mengelola keuangan secara bijak perlu terus diperkuat. Oleh karena itu, diperlukan kajian empiris untuk mengetahui apakah pemanfaatan AI dalam pembelajaran akuntansi dapat berkontribusi terhadap peningkatan literasi keuangan dan perilaku pengelolaan keuangan siswa. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Sampel penelitian berjumlah 35 siswa kelas XI jurusan Akuntansi di SMK Negeri 6 Medan yang dipilih melalui teknik purposive sampling dengan kriteria merupakan pengguna aktif teknologi AI. Pengumpulan data dilakukan menggunakan instrumen kuesioner tertutup berskala Likert, sedangkan analisis data menggunakan regresi linier (sederhana dan berganda) serta Uji Sobel yang diolah menggunakan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa pemanfaatan AI berpengaruh positif dan signifikan terhadap literasi keuangan dengan kontribusi sebesar 61,6%, serta berpengaruh langsung terhadap perilaku pengelolaan keuangan sebesar 65,5%. Literasi keuangan secara parsial juga berpengaruh signifikan terhadap perilaku pengelolaan keuangan sebesar 80,4%. Secara simultan, pemanfaatan AI dan literasi keuangan memengaruhi perilaku pengelolaan keuangan sebesar 83,3%. Melalui pengujian Uji Sobel, literasi keuangan terbukti secara signifikan berperan sebagai mediator parsial (partial mediation) dalam hubungan antara pemanfaatan AI dan perilaku pengelolaan keuangan siswa. Kesimpulannya, pemanfaatan AI sebagai media pembelajaran akuntansi terbukti menjadi strategi efektif yang mampu membentuk literasi keuangan dan perilaku pengelolaan keuangan siswa secara terintegrasi.

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