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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James C. Davis, Kelechi G. Kalu, Huiyun Peng et al.· 1 citation
LLMs are increasingly used for code generation, yet they frequently hallucinate non-existent software packages, creating exploitable entry points into the software supply chain. We make four contributions to this problem. First, we show that prior evaluation methodologies systematically inflate hallucination rates by misclassifying standard-library modules as hallucinations in some languages. For Python, the overestimation reaches 9.4 percentage points. Second, we evaluate seven inference-time defenses for mitigating package hallucinations, including five guided decoding strategies (Greedy, Contrastive, DoLa, Nudging, and Active Layer-Contrastive Decoding), an iterative self-refinement approach (Self-Refine), and a Retrieval-Augmented Generation (RAG)-based defense.. Across eight models spanning five families and four programming languages (Python, JavaScript, Ruby, Rust), RAG reduces the package hallucination rate (PHR) in 18 of 32 model--language configurations. Third, we introduce Package Utility (PU) to assess whether defenses preserve valid and task-relevant recommendations. Among strategies evaluated, Greedy decoding provides the strongest average mitigation--utility trade-off. Fourth, we stress-test all strategies under adversarial prompts seeded with fabricated package names and find that PHR surges by up to 45 percentage points relative to standard prompts, with Ruby consistently the most vulnerable language (80.9--95.2\%). Under adversarial conditions, RAG and Self-Refine outperform all decoding-only strategies, indicating that robust defense requires either external grounding or iterative self-verification when prompts are actively hostile. Our results recast package hallucination as both a measurement problem and a decoding-time control problem, and they demonstrate that the choice of defense must be matched to the threat model and recommendation utility.
Albérick Euraste Djiré, Iyiola E. Olatunji, Melissa Tessa et al.· 1 citation
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D. R. Patil, Varad Salgare, Devaj Arya et al.· International Journal for Re...· 0 citations
By streamlining workflows and fostering collaboration, this platform offers a scalable, cost- effective solution for SMEs and contributes to software engineering by demonstrating how integrated technologies can modernize development processes in resource limited contexts, with potential for broader adoption in Albania and beyond.
OBJECTIVE
To prospectively evaluate whether modifying DSL version 5-based hearing aid (HA) fittings by adjusting gain on HA fitting software so that measured functional gain (FG) approached a one-third gain (1/3G) target could provide appropriate fitting outcomes in patients with sensorineural hearing loss.
METHODS
Twenty-four patients (48 ears) with bilateral sensorineural hearing loss underwent initial HA fitting using the DSL version 5 prescription formula. FG was measured at 250-4000 Hz, and HA gain was adjusted on HA fitting software so that FG approached the target 1/3 G. Speech discrimination scores at 65 and 80 dB SPL were evaluated after a two-week trial period using the 67-S Japanese monosyllable word list. Based on speech discrimination test results, ears were classified as well-fitting or non-well-fitting. FG values were compared between the two groups.
RESULTS
Twenty-one patients (42 ears) completed the study. Thirty-one ears (73%) were classified as well-fitting. Although HA gain was adjusted toward the target 1/3 G, measured FG values at 250 and 500 Hz remained lower than the target values. In well-fitting ears, low-frequency FG values were lower than the target 1/3 G, whereas FG at 2000 Hz was close to the target value. In contrast, non-well-fitting ears showed low-frequency FG values closer to the target 1/3 G, whereas FG values at 2000 and 4000 Hz remained below the target values.
CONCLUSIONS
Although HAs adjusted toward a 1/3 G target did not achieve the intended FG values, particularly at low frequencies, relatively favorable fitting outcomes were obtained in approximately three-quarters of the ears. In well-fitting ears, low-frequency FG remained below the target 1/3 G, whereas FG in the mid-frequency range around 2000 Hz was close to the target value. These findings provide a basis for future prospective studies to clarify how these FG characteristics should be applied to optimize HA adjustment.
A USAF cadet and a Lincoln Laboratory researcher found AI chatbots can help nontechnical service members produce viable software applications for their unique problems.