scholarly journals The Level of Understanding of Accounting is Seen from the Educational Background and Learning Behavior

2021 ◽  
Vol 2 (1) ◽  
pp. 33-38
Author(s):  
Dudung Ma’ruf Nuris ◽  
Vera Handayani

This study aims to examine whether there is an influence of educational background and learning behavior on the level of understanding of accounting. Understanding the basic concepts of accounting is the main key to assessing the success of learning in the field of accounting. If it is related to the learning process to gain a good understanding of accounting, then the accounting learning experience of students gained during previous education is very important that can be seen from the background of secondary education. Many factors affect the understanding of a student's accounting in addition to secondary education background factors, namely student learning behavior. Good learning behavior will have an impact on understanding good accounting concepts. This type of research is quantitative explanatory. Data collection tools use questionnaires and settings. Data analysis techniques used descriptive analysis and multiple linear regression analysis. The results showed that there was an influence of educational background on the level of understanding of accounting, and there was an influence of learning behavior on the level of accounting understanding. Accounting understanding is obtained from the interaction of various factors that influence it, both from internal factors and from external factors.

Jurnal Niara ◽  
2020 ◽  
Vol 13 (1) ◽  
pp. 218-226
Author(s):  
Joni Pardilo ◽  
Asmawi ◽  
Zulvera

ABSTRACT The purpose of this study was to determine 1) How far the level of effectiveness of Arabica coffee farmer groups in Sangir Subdistrict, South Solok Regency. 2) How far the influence of internal factors on the effectiveness of Arabica coffee farmer groups in Sangir Subdistrict, South Solok Regency. 3) How far the influence of external factors on the effectiveness of Arabica coffee farmer groups in Sangir Subdistrict, South Solok Regency. The population in this study are farmers who are members of farmer groups who are trying to grow Arabica coffee in Sangir District, where there are 10 (ten) farmer groups with 166 members. Samples were calculated using the slovins formula with a total of 117 people. Sampling in the population using a multistage sampling technique, while to determine the number of research samples in each farmer group using proportional random sampling method. Analysis of the data used in this study is quantitative descriptive analysis and multiple linear regression analysis. Based on the results of the analysis and discussion, a number of conclusions can be made as follows 1) The effectiveness of the Arabica coffee farmer groups in Sangir Selatan, Solok Selatan sub-district can be seen from the first group productivity, which is carried out effectively enough so that it appears that members of the farmer groups are mutually help its members to grow their farming business. Second, member satisfaction, as a whole is carried out effectively enough so that it appears that members of the farmer group can enjoy their respective roles as group members and the role and function of the group in supporting needs and solving problems in trying to farm coffee. Based on the results of the analysis, it was found that the internal factors of the group had a positive and significant effect on the effectiveness of the Arabica coffee farmer group in Sangir Subdistrict, South Solok Regency.   Keywords: Internal Group Factors, Group External Factors, Group Effectiveness   ABSTRAK                          Tujuan penelitian ini untuk mengetahui 1) Sejauhmana tingkat efektivitas kelompok tani kopi Arabika di Kecamatan Sangir Kabupaten Solok Selatan. 2) Sejauhmana pengaruh faktor internal terhadap efektivitas kelompok tani kopi Arabika di Kecamatan Sangir Kabupaten Solok Selatan. 3) Sejauhmana pengaruh faktor eksternal terhadap efektivitas kelompok tani kopi Arabika di Kecamatan Sangir Kabupaten Solok Selatan. Populasi dalam penelitian ini adalah petani yang menjadi anggota kelompok tani yang berusaha tani kopi Arabika di Kecamatan Sangir, dimana kelompok taninya yaitu sebanyak 10 (sepuluh) kelompok tani dengan anggota sebanyak 166 orang petani. Sampel dihitung menggunakan rumus slovins dengan jumlah sebanyak 117 orang. Penarikan sampel dalam populasi menggunakan teknik penarikan sampel bertahap (multistage sampling), sedangkan untuk menentukan jumlah sampel penelitian pada masing-masing kelompok tani dengan menggunakan  metode  proporsional random sampling.  Analisis data yang digunakan pada penelitian ini adalah analisis deskriptif kuantitatif dan Analisis regresi linier berganda.  Berdasarkan hasil analisis dan pembahasan, maka dapat dibuat beberapa kesimpulan sebagai berikut 1) Gingkat efektivitas kelompok tani kopi kopi arabika di kecamatan sangir kabupaten solok selatan dapat dilihat dari petama produktvitas kelompok, dimana secara kesleuruhan dilaksanakan dengan cukup efektif sehingga  terlihat bahwa anggota kelompok tani tersebut saling membantu anggotanya agar usaha taninya berkembang. Kedua Kepuasan anggota, secara keseluruhan dilaksanakan dengan cukup efektif sehingga terlihat bahwa anggota kelompok tani tersebut dapat menikmati peran mereka masing-masing sebagai anggota kelompok maupun peran dan fungsi kelompok dalam menunjang kebutuhan serta menyelesaikan masalah dalam berusaha tani kopi. Berdasarkan hasil analisis ditemukan faktor internal kelompok berpengaruh positif dan signifikan terhadap efektivitas kelompok tani kopi arabika di Kecamatan Sangir Kabupaten Solok Selatan.   Kata Kunci : Faktor Internal Kelompok, Faktor Eksternal Kelompok, Efektivitas Kelompok 


2020 ◽  
Vol 1 (3) ◽  
pp. 325-336
Author(s):  
Aji Wahyu Santoso ◽  
Lukman Effendy ◽  
Endang Krisnawati

Abstract Samarang District has the availability of food crops, especially in various vegetable crops to be developed so that it can potentially increase the acceleration of young farmers' regeneration. So, this study aims to describe the characteristics of young farmers, analyze the factors of acceleration of farmers' regeneration, find a strategy of accelerating regeneration. This study was conducted in the Samarang District, Garut Regency. The study sample was 77 respondents who were taken by random sampling technique. The independent variable includes internal factors, namely age, level of education, length of organization, land area, cosmopolitan and external factors of extension activities, government support, availability of facilities and infrastructure, availability of information, and support of informal leaders. The analysis used is descriptive analysis, and multiple linear regression analysis. The results of the study show that managerial is classified as moderate, technically classified as moderate, and socio-economic is classified as moderate Factors related to the acceleration of farmers' regeneration are age, level of education, extension activities, and government support. To increase the acceleration of farmers' regeneration, counseling is carried out by forming the characteristics of farmers and increasing the intensity of extension.


2021 ◽  
Vol 31 (1) ◽  
pp. 92
Author(s):  
Sri Ayu Wulandari ◽  
Luh Gede Krisna Dewi

The level of understanding of accounting principles is the foundation that greatly influences the choice of occupations of future employment. Some accounting graduates who have worked but not in their fields. This can be caused by lack of interest and poor learning behavior while undergoing education. This study aims to analyze the influence of students' interest and learning behavior on the level of understanding of accounting principles. This research was conducted at FEB Unud on S1 Accounting students in class 2018, with a purposive sampling method, totaling 200 respondents. Data collection through questionnaires. The data analysis technique used is multiple linear regression analysis. The results showed that interest and learning behavior had a positive and significant effect on the level of accountingprinciples understanding. The higher or better the interest and learning behavior, the higher the level of understanding of the accounting principles. Keywords: Interests; Behavior; Accounting Principles Understanding.


2020 ◽  
Vol 1 (1) ◽  
pp. 24
Author(s):  
Andi Gusnawati ◽  
Titik Agus Setiyaningsih

This study aims to examine the effect of intellectual intelligence, emotional intelligence, spiritual intelligence, learning behavior, and accounting practicum on the level of understanding of accounting as well as looking at the differences based on a gender perspective. This research uses primary data. This study includes research with a quantitative approach. Determination of the sample in this study using Stratafied random sampling technique and technical analysis of the data used is multiple linear regression analysis. The population in this study were S1 Accounting students in 2014 at Muhammadiyah University Jakarta, UIN Jakarta, and STIE Ahmad Dahlan Jakarta, with a total sample of 214 respondents. The results showed that partially intellectual quotient, spiritual quotient, learning behavior, and accounting practicum had a positive and significant effect on the level of accounting understanding while emotional quotienthad no positive and significant effect on the level of accounting understanding. And found differences in intellectual intelligence, emotional intelligence, spiritual quotient between male and female students. While learning behavior, accounting practicum, the level of understanding of accounting there is no difference between male students and female students.


2020 ◽  
Vol 10 (2) ◽  
pp. 178-187
Author(s):  
Bambang Priatama

The study was conducted at the Ministry of Public Works and Public Housing Snvt Provision of Housing in Riau Province. The aim is to find out the direct effect of educational background and selection, on the competence and performance of field workers with supervision as a moderating variable. This study took a sample of 128 people. The variables used are educational background, selection, competence and performance and supervision. Data were analyzed using multiple linear regression analysis methods operated through the SPSS program. The results showed that there was an influence of educational background and selection on the competence of field workers. And simultaneously there is an influence of educational background and selection on competence. And there is an effect of competence on performance which is moderated by supervision. The better the supervision, the competence of field staff will increase.


Competitive ◽  
2020 ◽  
Vol 15 (2) ◽  
pp. 106-114
Author(s):  
Aditia Sovia Pramudita ◽  
Rahayu Eka Agustia

E-Commerce has a very high growth rate which the needs of quickly and precisely are the main target in the e-commerce business. This study aims to determine how consumers respond to the implementation of e-service quality website, e-promotion website which leads into consumer purchasing decisions at Traveloka using a descriptive quantitative design with data collection techniques through a questionnaire. The method used in this research is descriptive analysis and multiple linear regression analysis. The results show that the effect of website e-service quality and website e-promotion on service purchasing decisions at Traveloka is positive and significant. The influence of e-service quality website and e-promotion website on purchasing decisions at Traveloka is 23%. While the rest is influenced by variables not included in this study.


2020 ◽  
Vol 4 (2) ◽  
pp. 312-320
Author(s):  
Muhammad Nasirudin ◽  
Wulan Sumekar ◽  
Tutik Dalmiyatun

Farmers' behavior indicates someone already knows good knowledge, attitude and skills in rice farming activities. the purpose of this study is the influence of socio-economic factors on the behavior of farmers in rice farming. This research was conducted on 21 September - 10 November 2019 in Sumber Kulon Village, Jatitujuh District, Majalengka Regency, West Java. The method used in this study is a survey with 240 respondents. Data collection techniques using questionnaires and interviews, while data analysis techniques using descriptive analysis and multiple linear regression analysis. Patani activities in rice farming are started from land preparation, selection of rice seeds, rice seedbed, planting, maintenance, food and post-harvest. The results showed that the influence of socio-economic factors on farmer's behavior in the level of siginification was 0.05 with 0.006, Educational variable was 0.094, experience variable was 0.552, motivation variable was 0.034, acceptance variable was 0.096, media information variable was 0,000 and agricultural extension variables were of 0.010. This can be seen from the contribution of farmers in social factors by 27% of the behavior of farmers because farmers only depend on rice farming activities. The reasons for choosing to keep doing this activity are, among other things, a family business. 


2018 ◽  
Author(s):  
Hasdi Aimon ◽  
Melti Roza Adry ◽  
Elida

This study aims to look at the existence of soybean farmers and markets in Solok Regency. This study was conducted in Solok Regency to 200 households. This study was analyzed using descriptive analysis that aims to see the level of consumer preferences to processed soy products in Solok Regency. Furthermore, inductive analysis was analyzed using multiple linear regression analysis with OLS method that aims to look at the determinants of the demand for processed soy products in Solok Regency. The study shows that (1) the processed soy products most in demand by the society in Solok Regency are tofu and tempeh. (2) The number of household members, education of wife and job sector of husband affect significantly on the demand for tempeh in Solok Regency, while income, marital status, education of husband and job sector of wife do not affect significantly on the demand for tempeh in Solok Regency. (3). The number of household members and job sector of husband affect significantly on the demand for tofu in Solok Regency, while income, marital status, education of husband, education of wife and job sector of wife do not affect significantly on the demand for tofu in Solok Regency.


2017 ◽  
Vol 2 (2) ◽  
Author(s):  
Heri Mulyanto

This research is a case study of retail companies, namely PT. Midi Utama Indonesia Tbk / Alfamidi related ordinances in order to meet the four right purchase is the right price, time, quantity and quality and how to get the optimum model of purchasing goods. The research method in the form of descriptive analysis through questionnaire surveys and interviews with employees of the company that as many as 153 employees with a sample of 111 respondents. Data processed by Multiple Linear Regression Analysis which are of significant value is the standard total purchase the total purchase 0.061 and 0.000, and results of SWOT states need to do a strategy that focuses on process improvement purchases. The results that the process of re-engineering process involves the purchase of goods with the GA department to better ensure the availability of goods to be ordered, so the purchase is really controlled.


Analisis ◽  
2021 ◽  
Vol 11 (1) ◽  
pp. 81-92
Author(s):  
Fitriani Nur Utami ◽  
Mahir Pradana ◽  
Taffy Andira Kaljabar

This research was conducted to determine the price and product quality towards consumer loyalty in the city of Bandung. The purpose of this research is to determine and analyze how the price and quality of products provided by Xiaomi to its consumers, as well as the magnitude of the effect of product quality and price simultaneously and partially on consumer loyalty in Bandung. This research uses quantitative methods with descriptive and causal research types. Sampling was done by using non-probability sampling method, purposive sampling type, with the number of respondents as many as 100 people. The data analysis technique used descriptive analysis and multiple linear regression analysis. Based on the results of data analysis with SmartPLS software, it was found that the price and product quality factors together had a positive and significant effect on consumer loyalty in Bandung..


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