The Impact of Digital Literacy on Generative AI Literacy and Student Academic Performance: the Moderating Role of Self-Regulated Learning Original Research Article Country Indonesia
Pages 01-08
Ketut Arya Bayu Wicaksana || I Made Ariana || Nyoman Aryaningsih || I Ketut Sukayasa
This study examines the structural impact of Digital Literacy (DL) on Generative AI Literacy (AL) and student Academic Performance (AP), while evaluating AL's mediating role and Self-Regulated Learning's (SRL) moderating influence. Using a quantitative research design, the study collected empirical data from 150 vocational accounting students at Politeknik Negeri Bali. It was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via WarpPLS 8.0. The statistical evaluation confirmed that Digital Literacy exerts a direct positive effect on both AI Literacy (𝛽 = 0.36, 𝑝 < 0.01) and Academic Performance (𝛽 = 0.32, 𝑝 < 0.01). Furthermore, AI Literacy directly enhances Academic Performance (𝛽 = 0.30, 𝑝 < 0.01) and acts as a complementary partial mediator (𝛽 = 0.108, 𝑝 < 0.01), showing that foundational digital skills work best when translated into specialized AI capabilities. While SRL directly drives Academic Performance (𝛽 = 0.17, 𝑝 = 0.02), moderation analysis revealed that SRL significantly attenuates the AI Literacy–Academic Performance relationship (𝛽 = −0.23, 𝑝 < 0.01). This dynamic indicates a compensatory scaffolding mechanism for lower-SRL students and heightened internal analytical scrutiny among high-SRL learners. The model accounts for 22.8% of the variance in Academic Performance (𝑅 2 = 0.228) with strong predictive relevance (𝑄 2 = 0.397). Higher education institutions should integrate structured AI prompt-engineering curricula while actively reinforcing metacognitive self-regulation.
The Impact of Generative AI Use on Academic Performance in Accounting Education: the Role of Pedagogical Capacity and Cognitive Limitations Original Research Article Country Indonesia
Pages 09-16
I Made Bagiada || I Made Ariana || I Wayan Karman || Ni Ketut Sukasih
This study aims to analyze the structural relationship between Generative AI usage and the academic performance of vocational accounting students by evaluating the mediating role of pedagogical capacity and the moderating role of cognitive limitations grounded in Constructivist Learning Theory. Utilizing an explanatory quantitative approach based on Structural Equation Modeling among accounting students at Politeknik Negeri Bali, the measurement instruments were validated to meet rigorous reliability and validity standards. The results reveal a competitive mediation phenomenon, wherein direct Generative AI utilization without pedagogical guidance negatively impacts academic performance due to passive reliance and the suppression of critical thinking. Conversely, when technology usage is filtered and mediated by pedagogical capacity—namely students' ability to evaluate information accuracy and integrate AI critically—its impact becomes strongly positive in enhancing learning outcomes. Furthermore, student cognitive limitations do not significantly moderate the relationship between AI usage and academic performance. Practically, these findings demonstrate that AI technology does not inherently degrade educational quality; the key lies in the presence of guidance and evaluative pedagogical capacity. Consequently, higher education institutions should avoid banning AI, opting instead to transform its adoption through structured curricula that teach the verification of technological outputs against official accounting standards and deploy higher-order thinking assessment methods.
Strategic Management Practices and Organization Performance of Commercial Banks in Nairobi City County, Kenya Original Research Article Country Kenya
Commercial banks in Kenya operate in a competitive and tightly regulated environment in which strategic choices shape performance. This study examined the effect of technology adoption, resource allocation, risk management and customer relationship management on the organization performance of commercial banks in Nairobi City County, Kenya. A descriptive survey design was used. The target population was 450 senior managers drawn from the 39 commercial banks and their branches, and a stratified random sample of 212 was determined using Yamane’s formula. Data were collected with a structured five-point questionnaire, which achieved a 95% response rate, and were analyzed in SPSS version 25 using means and standard deviations. Cronbach’s alpha coefficients of 0.74 to 0.80 confirmed internal consistency. Respondents agreed strongly with every statement on all four practices (item means 4.70 to 4.93; standard deviations below 0.50), with credit risk control rated highest. The study concludes that managers perceive each practice as improving bank performance, and it recommends sustained investment in integrated digital systems, strategic allocation of staff and assets, stronger credit, market and operational risk controls, and data-driven personalized customer service.
Short-Run and Long-Run Effects of Inflation on Vietnamese Household Consumption and Implications for Domestic Agricultural Demand Original Research Article Country Vietnam
Pages 27-33
Tran Duc Anh || Nguyen Phuong Le || Nguyen Quoc Oanh
This study quantifies the effect of inflation on household consumption in Vietnam over the period 1995–2024, using an autoregressive distributed lag model with an error correction specification on annual data. The bounds test confirms a long-run equilibrium relationship linking per capita final household consumption expenditure to income, inflation and the lending rate. Income is the dominant driver, with a long-run elasticity of 0.9437, whereas neither inflation nor the lending rate has a statistically significant long-run effect. In the short run, by contrast, inflation is negative and significant at the 1% level, with a coefficient of −0.0036; the error correction term of −0.6073 indicates that roughly 60.73% of any deviation from equilibrium is absorbed within a single year. Taken together, these results suggest that price shocks in Vietnam affect spending mainly through a short-lived precautionary channel rather than by permanently shifting the consumption path. Because food accounts for the largest share of both the consumer price index basket and household expenditure, the findings imply that stabilizing food prices is central to sustaining the domestic market for agricultural products.
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