This study was aimed at analyzing factors that influence financial behavior among accounting students in Bali. This study used the quantitative approach through distributing questionnaires and a financial literacy test. The sample was selected through the multistage random sampling technique with the sample size of 518 respondents. The data were analyzed by using multiple regression analysis. The results of the study showed that there is a positive and significant effect of financial literacy, financial self efficacy, social economic status on financial behavior. Social economic status has the highest contribution. The finding shows that the independent variables in this study have an effect on financial behavior. As the consequence, they can be used as references to develop other variables that are related to students' financial behavior.

Purpose This paper aims to analyse the effect of financial learning quality (FLQ) and parental socioeconomic status (SES) on the financial self-efficacy (FSE) of undergraduate Accounting students in Bali with students’ financial literacy (FL) serving a mediator. Design/methodology/approach This research used a quantitative design with ex post facto approach and path analysis technique. Research data were collected by administering a financial literacy test on, and questionnaires distributed to, the sample selected using a purposive random sampling technique. The research sample consisted of undergraduate Accounting students in Bali who were in their fourth or sixth semesters, numbering 518. Findings The research results show that financial learning quality and parental socioeconomic status directly influenced financial literacy. Financial learning quality and socioeconomic status did not have any direct influence on financial self-efficacy, but financial literacy directly affected financial self-efficacy. Additionally, the results also show that financial literacy was able to mediate learning quality’s and socioeconomic status’ relationships with financial self-efficacy. Practical implications The research results indicate that financial learning quality had a significant effect on financial literacy but lacked any direct influence on financial self-efficacy. This suggests that it is important to improve financial learning quality in not only cognitive aspect (knowledge) but also practical aspect, which will contribute to the improvement in students’ financial self-efficacy. In the future, research can be continued by finding other variables that are more dominant in influencing financial self efficacy. In addition, research and development approach can be done to find a learning model that can improve financial self-efficacy among accounting students. Originality/value Previous studies predominantly investigated the factors that affect financial literacy in students. There has been a small body of research that addresses financial self-efficacy, especially in Accounting students. Therefore, this research makes a contribution to the knowledge on factors that influence, either directly or indirectly, FSE in students with financial literacy serving as a mediator.

Penelitian ini merupakan penelitian deskriptif, yang bertujuan untuk mendeskripsikan dampak perkembangan pariwisata terhadap kondisi sosial ekonomi masyarakat di Desa Purwakerthi. Populasi dalam penelitian ini adalah seluruh masyarakat Desa Purwakerthi yang berjumlah 6.700 responden, sampel sebanyak 377 responden diambil menggunakan teknik simple random sampling. Data dikumpulkan menggunakan dokumentasi, kuisioner dan wawancara diolah dengan teknik analisis deskriptif. Hasil penelitian menunjukan bahwa dampak perkembangan pariwisata terhadap kondisi sosial ekonomi masyarakat di Desa Purwakerthi, ditinjau dari pendapatan masyarakat berada pada katagori setuju dengan skor 14.220 dengan pendapatan yang diterima masyarakat rata-rata perbulan Rp. 2.857.125. Ditinjau dari peluang usaha berada pada katagori sangat setuju dengan skor 12.733 dan ditinjau dari luasnya lapangan kerja berada pada katagori setuju dengan skor 9.454.

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The purpose of this study was to determine the tourist’s perceptions about Tenganan Pegringsingan tourist attraction. This type of research is a qualitative descriptive study. The population of the study is tourists visiting Tenganan Pegringsingan with an infinite number and 100 respondents were taken using incidental sampling techniques. Data were collected using a questionnaire and analyzed with descriptive analysis techniques. The results showed that tourists' perceptions of Tenganan Pegringsingan tourist attraction in terms of the dimensions of attractions, amenities and accessibility were very amenable. That means Tenganan Pegringsingan tourist attraction has a unique nature, tradition and culture. The existence of a tracking tour, a friendly community, a safe tourist attraction environment, no entrance fee (there are donations that can contribute voluntarily), supporting facilities are available and have an easy access to Tenganan Pegringsingan tourist attraction