{"id":"https://openalex.org/W7128300088","doi":"https://doi.org/10.31980/mosharafa.v14i3.3355","title":"The Influence of Perceived Mathematical Literacy on Accounting Self-Efficacy","display_name":"The Influence of Perceived Mathematical Literacy on Accounting Self-Efficacy","publication_year":2025,"publication_date":"2025-07-30","ids":{"openalex":"https://openalex.org/W7128300088","doi":"https://doi.org/10.31980/mosharafa.v14i3.3355"},"language":"id","primary_location":{"id":"doi:10.31980/mosharafa.v14i3.3355","doi":"https://doi.org/10.31980/mosharafa.v14i3.3355","is_oa":true,"landing_page_url":"https://doi.org/10.31980/mosharafa.v14i3.3355","pdf_url":"https://journal.institutpendidikan.ac.id/index.php/mosharafa/article/download/3355/2143","source":{"id":"https://openalex.org/S4210177544","display_name":"Mosharafa Jurnal Pendidikan Matematika","issn_l":"2086-4280","issn":["2086-4280","2527-8827"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Mosharafa: Jurnal Pendidikan Matematika","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journal.institutpendidikan.ac.id/index.php/mosharafa/article/download/3355/2143","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5010604504","display_name":"Kartini Hutagaol","orcid":"https://orcid.org/0000-0002-2840-335X","observed_orcids":["https://orcid.org/0000-0002-2840-335X"]},"institutions":[{"id":"https://openalex.org/I4405274291","display_name":"Universitas Advent Surya Nusantara","ror":"https://ror.org/01ep7gs41","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405274291"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Kartini Hutagaol","raw_affiliation_strings":["Universitas Advent Surya Nusantara"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Advent Surya Nusantara","institution_ids":["https://openalex.org/I4405274291"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5011484444","display_name":"Humala Situmorang","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405274291","display_name":"Universitas Advent Surya Nusantara","ror":"https://ror.org/01ep7gs41","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405274291"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Humala Situmorang","raw_affiliation_strings":["Universitas Advent Surya Nusantara"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Advent Surya Nusantara","institution_ids":["https://openalex.org/I4405274291"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5039643916","display_name":"Hendri Prastyo","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3129423618","display_name":"Universitas Advent Indonesia","ror":"https://ror.org/01ymejj86","country_code":"ID","type":"education","lineage":["https://openalex.org/I3129423618"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Hendri Prastyo","raw_affiliation_strings":["Universitas Adveny Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Adveny Indonesia","institution_ids":["https://openalex.org/I3129423618"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5110847275","display_name":"Daniel Nicson Simanjuntak","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405274291","display_name":"Universitas Advent Surya Nusantara","ror":"https://ror.org/01ep7gs41","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405274291"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Daniel Nicson Simanjuntak","raw_affiliation_strings":["Universitas Advent Surya Nusantara"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Advent Surya Nusantara","institution_ids":["https://openalex.org/I4405274291"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5078607055","display_name":"Juli Antasari Sinaga","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I2801281511","display_name":"University of HKBP Nommensen","ror":"https://ror.org/0376wwg26","country_code":"ID","type":"education","lineage":["https://openalex.org/I2801281511"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Juli Antasari Br Sinaga","raw_affiliation_strings":["Universitas HKBP Nommensen Pematangsiantar"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas HKBP Nommensen Pematangsiantar","institution_ids":["https://openalex.org/I2801281511"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.4825334,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"14","issue":"3","first_page":"753","last_page":"762"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.8661999702453613,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.8661999702453613,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.08340000361204147,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14079","display_name":"Mathematics Education and Programs","score":0.014499999582767487,"subfield":{"id":"https://openalex.org/subfields/2611","display_name":"Modeling and Simulation"},"field":{"id":"https://openalex.org/fields/26","display_name":"Mathematics"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/mathematical-literacy","display_name":"mathematical literacy","score":0.8100000023841858},{"id":"https://openalex.org/keywords/accounting-students","display_name":"accounting students","score":0.9940000176429749},{"id":"https://openalex.org/keywords/self-efficacy","display_name":"self-efficacy","score":0.7760000228881836},{"id":"https://openalex.org/keywords/accounting-education","display_name":"accounting education","score":0.6480000019073486},{"id":"https://openalex.org/keywords/curriculum-integration","display_name":"curriculum integration","score":0.7860000133514404},{"id":"https://openalex.org/keywords/college-students","display_name":"university students","score":0.4429999887943268},{"id":"https://openalex.org/keywords/vocational-high-school-students","display_name":"vocational high school students","score":0.4309999942779541},{"id":"https://openalex.org/keywords/vocational-college-students","display_name":"vocational college students","score":0.42100000381469727},{"id":"https://openalex.org/keywords/community-college-students","display_name":"community college students","score":0.4350000023841858},{"id":"https://openalex.org/keywords/adult-learners","display_name":"adult learners","score":0.32199999690055847},{"id":"https://openalex.org/keywords/blended-learning","display_name":"blended learning","score":0.6610000133514404},{"id":"https://openalex.org/keywords/distance-education","display_name":"distance education","score":0.4620000123977661}],"concepts":[{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.6341000199317932},{"id":"https://openalex.org/C26760741","wikidata":"https://www.wikidata.org/wiki/Q160402","display_name":"Perception","level":2,"score":0.4293999969959259},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.4049000144004822},{"id":"https://openalex.org/C145420912","wikidata":"https://www.wikidata.org/wiki/Q853077","display_name":"Mathematics education","level":1,"score":0.3889000117778778},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.38359999656677246},{"id":"https://openalex.org/C162118431","wikidata":"https://www.wikidata.org/wiki/Q4672604","display_name":"Accidental sampling","level":3,"score":0.28119999170303345},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.2741999924182892},{"id":"https://openalex.org/C2993691991","wikidata":"https://www.wikidata.org/wiki/Q326653","display_name":"Public accounting","level":3,"score":0.26930001378059387},{"id":"https://openalex.org/C19417346","wikidata":"https://www.wikidata.org/wiki/Q7922","display_name":"Pedagogy","level":1,"score":0.260699987411499},{"id":"https://openalex.org/C2776035688","wikidata":"https://www.wikidata.org/wiki/Q1606558","display_name":"Affect (linguistics)","level":2,"score":0.2549999952316284}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.31980/mosharafa.v14i3.3355","doi":"https://doi.org/10.31980/mosharafa.v14i3.3355","is_oa":true,"landing_page_url":"https://doi.org/10.31980/mosharafa.v14i3.3355","pdf_url":"https://journal.institutpendidikan.ac.id/index.php/mosharafa/article/download/3355/2143","source":{"id":"https://openalex.org/S4210177544","display_name":"Mosharafa Jurnal Pendidikan Matematika","issn_l":"2086-4280","issn":["2086-4280","2527-8827"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Mosharafa: Jurnal Pendidikan Matematika","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.31980/mosharafa.v14i3.3355","doi":"https://doi.org/10.31980/mosharafa.v14i3.3355","is_oa":true,"landing_page_url":"https://doi.org/10.31980/mosharafa.v14i3.3355","pdf_url":"https://journal.institutpendidikan.ac.id/index.php/mosharafa/article/download/3355/2143","source":{"id":"https://openalex.org/S4210177544","display_name":"Mosharafa Jurnal Pendidikan Matematika","issn_l":"2086-4280","issn":["2086-4280","2527-8827"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Mosharafa: Jurnal Pendidikan Matematika","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.975600004196167,"id":"https://metadata.un.org/sdg/4","display_name":"Quality education"}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7128300088.pdf","grobid_xml":"https://content.openalex.org/works/W7128300088.grobid-xml"},"referenced_works_count":1,"referenced_works":["https://openalex.org/W4230906942"],"related_works":["https://openalex.org/W4404062475","https://openalex.org/W3030294108","https://openalex.org/W7219744875","https://openalex.org/W1567721552","https://openalex.org/W2899159375","https://openalex.org/W3190933954","https://openalex.org/W6986351194","https://openalex.org/W4404062494","https://openalex.org/W7155220038","https://openalex.org/W4291365116"],"abstract_inverted_index":{"Penelitian":[0,118],"ini":[1,20,100,119],"bertujuan":[2],"untuk":[3,148],"menginvestigasi":[4],"pengaruh":[5],"persepsi":[6,47,78,90,103,123,140],"literasi":[7,48,79,91,104,124,141],"matematis":[8,49,80,92,105,125,142],"terhadap":[9,96],"efikasi":[10,51,82,97,132],"diri":[11,52,112],"mahasiswa":[12,113],"akuntansi.":[13,117],"Pendekatan":[14],"kuantitatif":[15],"korelasional":[16],"digunakan":[17],"dalam":[18,114,127],"penelitian":[19],"dengan":[21],"melibatkan":[22],"65":[23,184],"responden":[24],"yang":[25,66,73,106,157,160],"dipilih":[26],"melalui":[27],"teknik":[28],"purposive":[29,188],"sampling.":[30,189],"Pengumpulan":[31],"data":[32,59,219],"dilakukan":[33],"menggunakan":[34],"kuesioner":[35],"berskala":[36],"Likert.":[37],"Uji":[38,55],"validitas":[39],"dan":[40,50,62,75,81,135],"reliabilitas":[41],"mengonfirmasi":[42],"bahwa":[43,58,102,121],"seluruh":[44],"butir":[45],"instrumen":[46],"layak":[53],"digunakan.":[54],"prasyarat":[56],"menunjukkan":[57,71],"berdistribusi":[60],"normal":[61],"memiliki":[63],"hubungan":[64,72],"linear":[65,87,227,244],"signifikan.":[67],"Analisis":[68],"korelasi":[69],"Pearson":[70,230],"kuat":[74],"positif":[76],"antara":[77],"diri.":[83,98],"Lebih":[84],"lanjut,":[85],"regresi":[86],"sederhana":[88],"menghasilkan":[89],"berpengaruh":[93],"secara":[94],"signifikan":[95],"Temuan":[99],"mengindikasikan":[101],"lebih":[107],"tinggi":[108],"dapat":[109,130],"meningkatkan":[110],"kepercayaan":[111],"menyelesaikan":[115],"tugas-tugas":[116],"menyiratkan":[120],"pengintegrasian":[122],"ke":[126],"desain":[128],"kurikulum":[129],"memperkuat":[131],"diri,":[133],"motivasi,":[134],"kompetensi":[136],"mahasiswa.":[137],"Dengan":[138],"demikian,":[139],"tidak":[143],"hanya":[144],"berfungsi":[145],"sebagai":[146,154],"landasan":[147],"memahami":[149],"konsep":[150],"akuntansi,":[151],"tetapi":[152],"juga":[153],"faktor":[155],"psikologis":[156],"mendukung":[158],"pembelajaran":[159],"efektif.":[161],"This":[162],"study":[163],"investigates":[164],"the":[165,172,218,239,277],"influence":[166],"of":[167,174,261],"mathematical":[168,208,248,262,273,289],"literacy":[169,209,249,263,274,290],"perception":[170,210,250,260,275,291],"on":[171],"self-efficacy":[173],"accounting":[175,269,301],"students.":[176],"A":[177],"quantitative":[178],"correlational":[179],"design":[180],"was":[181],"employed,":[182],"involving":[183],"respondents":[185],"selected":[186],"through":[187],"Data":[190],"were":[191,203,220],"collected":[192],"using":[193],"a":[194,225,234,258,296,306],"Likert-scale":[195],"questionnaire.":[196],"Instrument":[197],"testing":[198],"confirmed":[199],"that":[200,217,247,257],"all":[201],"items":[202],"valid":[204],"and":[205,211,223,286],"reliable":[206],"for":[207,212,299],"self-efficacy.":[213,253],"Prerequisite":[214],"analyses":[215],"demonstrated":[216],"normally":[221],"distributed":[222],"exhibited":[224],"significant":[226],"relationship.":[228],"The":[229],"correlation":[231],"analysis":[232],"revealed":[233],"strong,":[235],"positive":[236],"relationship":[237],"between":[238],"two":[240],"variables.":[241],"Furthermore,":[242],"simple":[243],"regression":[245],"yielded":[246],"significantly":[251],"predicts":[252],"These":[254],"findings":[255],"suggest":[256],"higher":[259],"enhances":[264],"students\u2019":[265,283],"confidence":[266],"in":[267],"completing":[268],"tasks.":[270],"Consequently,":[271],"integrating":[272],"into":[276],"curriculum":[278],"is":[279],"recommended":[280],"to":[281],"strengthen":[282],"self-efficacy,":[284],"motivation,":[285],"competence.":[287],"Thus,":[288],"serves":[292],"not":[293],"only":[294],"as":[295,305],"cognitive":[297],"foundation":[298],"understanding":[300],"concepts":[302],"but":[303],"also":[304],"crucial":[307],"psychological":[308],"factor":[309],"supporting":[310],"effective":[311],"learning.":[312]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2026-02-08T00:00:00"}
