The Influence of Intellectual Intelligence, Spiritual Intelligence, Emotional Intelligence, and Behavior Study on the Level of Understanding

2019 ◽  
Author(s):  
Osly Usman ◽  
Rahayu Sulistio Putri
2018 ◽  
pp. 988
Author(s):  
Ida Ayu Clara Agustin ◽  
I Ketut Sujana

Accounting understanding is a process of an accounting student in understanding matters related to accounting. Students' accounting understanding is not only shown from the values ??obtained in the course but also influenced by several factors. The purpose of this study was to determine the effect of emotional intelligence, spiritual intelligence, and learning behavior on the level of understanding of accounting for non-regular students of the 2014 accounting department at the Faculty of Economics and Business at Udayana University. The method of determining the sample of this study uses purposive sampling method using the Slovin formula. Data collection using questionnaires distributed directly to students as many as 126 questionnaires. The data analysis technique used is multiple linear regression. Based on the results shows that emotional intelligence, spiritual intelligence, and learning behavior have a positive effect on the level of understanding of accounting. Keywords: understanding, emotional, spiritual, learning behavior


2022 ◽  
Vol 3 (1) ◽  
Author(s):  
Sumarto Sumarto ◽  
Ahamad Faosiy Ogunbado

This paper discusses Leadership and Islam Wasathiyah Perspective of The Qur'an, Hadith and 'Ulama. The leadership displayed by a leader is an implication of his ability to manage his emotional intelligence and spiritual intelligence. Goleman in Abd. Kadim Masaong said that optimizing the management of emotional intelligence will produce four competency domains that are very effective in creating a leadership style, namely, the domains of selfawareness, self-management, social awareness and relationship management. Tawassuth is an attitude that is in the middle or between two attitudes, namely not too far to the right (fundamentalist) and too far to the left (liberalist). With this tawassuth attitude, Islam will be easily accepted in all walks of life. The character of tawassuth in Islam is the middle point between the two ends and it is a virtue that has been placed by Allah Subhana wata'ala from the start. The value of tawassuth, which has become a principle in Islam, needs to be applied in all fields so that the religion of Islam and the religious expressions of Muslims become witnesses of measuring the truth for all human attitudes and behavior in general.


Author(s):  
Ayu Indira Dewiningrat ◽  
Jonathan Jacob Paul Latupeirissa

Understanding of accounting is someone who is clever and understands accounting properly. Accounting is a process of recording, classifying, summarizing, processing and presenting data, transactions and events related to finance so that it can be used by people who use it easily understood for making decisions and for other purposes. This study aims to determine the effect of gender, emotional intelligence and spiritual intelligence on the level of accounting understanding of students majoring in accounting at private universities in the city ​​of Denpasar. Samples were taken by purposive sampling technique as many as 376 accounting students. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that the gender variable affects the level of accounting understanding with a significance value of 0.000 < 0.05 , the emotional intelligence variable has no effect on the level of accounting understanding with a significance value of 0.74> 0.05, the spiritual intelligence variable has no effect on the level of understanding. Accounting with a significance value of 0.663> 0.05.


2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Nyoman Suadnyana Pasek

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh kecerdasan intelektual pada tingkat pemahaman akuntansi, yang dimoderasi oleh kecerdasan emosional dan kecerdasan spritual. Metode penelitian yang digunakan dalam penelitian ini adalah explanatory research, yang akan menjelaskan hubungan kausal antara variabel independen tersebut terhadap variabel dependen dengan dua variabel pemoderasi. Pengumpulan data dilakukan melalui kuesioner dan data sekunder. Sedangkan analisis data yang digunakan meliputi analisis deskriptif, uji asumsi klasik dan analisis verifikatif dengan menggunakan Moderated Regression Analysis (MRA). Berdasarkan hasil penelitian dapat diketahui bahwa (1) Kecerdasan intelektual berpengaruh positif dan signifikan terhadap pemahaman akuntansi. Artinya dengan kecerdasan intelektual yang baik maka mahasiswa akan lebih mudah memahami tentang pemahaman akuntansi, (2) Kecerdasan emosional dapat meningkatkan pengaruh kecerdasan intelektual pada tingkat pemahaman akuntansi secara positif dan signifikan. (3) Kecerdasan spiritual dapat meningkatkan pengaruh kecerdasan intelektual pada tingkat pemahaman akuntansi secara positif dan signifikan.Kata kunci: Kecerdasan Intelektual, Kecerdasan Emosional, Kecerdasan Spiritual, Pemahaman Akuntansi ABSTRACTThis study aims to reveal the effect of the intellectual at the level of understanding of accounting, moderating by emotional intelligence and spiritual intelligence. The method used in this research is explanatory research, which would explain the causal relationship between the independent variable on the dependent variable that is reinforced by moderating variables through hypothesis testing. Data collected through questionnaires and secondary data. While the data analysis includes descriptive analysis, the classical assumption test and verification analysis using Moderated Regression Analysis (MRA).Based on the results of this research is that (1) the intellectual positive and significant impact on the understanding of accounting. This means that with good intelligence quotient, the student will be easier to understand about the understanding of accounting, (2) Emotional intelligence can enhance intellectual influence on the level of understanding of accounting is positive and significant. (3) Spiritual intelligence Can enhance intellectual influence on the level of understanding of accounting is positive and significant. Therefore, someone who has a high spiritual intelligence will also motivate students to study harder and have higher creativity.                                                                              Keywords: Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence, Understanding Accounting


2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Djoko Kristianto ◽  
Suharno Suharno

This study aims to analyze the influence of intellectual, emotional, spiritual, social and learning facilities on the level of accounting understanding. While respondents in this study were accounting students of the seventh semester of the Faculty of Economics at Slamet Riyadi University, total 84 students. The results of the study 1)) obtained the value of Sig (0.043) <0.05 means that emotional intelligence influences the understanding of accounting, 2) The calculation results obtained Sig (0.565)> 0.05 which means there is no influence of spiritual intelligence on the level of accounting understanding , 3) The calculation results obtained Sig (0.224)> 0.05 means there is no influence of social intelligence on the level of understanding of accounting and, 4) The calculation results obtained Sig (0.048) <0.05 this means there is an influence of learning facilities on level of understanding of accounting.Keywords: Emotional Intelligence, Spiritual, Social and Accounting Understanding Level


2017 ◽  
Vol 1 (2) ◽  
pp. 143 ◽  
Author(s):  
Pedi Riswandi ◽  
Idham Lakoni

This research is constituted to investigate the effect of emotional intelligence, spiritual intelligence and intellect to the understanding of introductory accounting courses to study behavior as a moderating variable. This research method is survey by questionnaire is a research taking samples of 78 students in Universities and Colleges as a means of collecting basic data. Test equipment used to test the hypothesis is logistic regression and then the test results be interpreted. This research is expected to contribute fundamental knowledge for Higher Education in order to improve the level of understanding of students of economic faculties. The results using multiple regression analysis showed emotional intelligence and spiritual intelligence significantly influence the level of understanding of introductory accounting courses and learning influence significant influence as a moderating variable.


2018 ◽  
Vol 2 (2) ◽  
pp. 139
Author(s):  
Meitha Tyas Utami ◽  
Sumaryanto Sumaryanto

The level of student understanding of accounting is not only measured by  the intelligence but also the emotional intelligence can be measured, spiritual intelligence, learning behavior, and the learning environment in this study is an independent variable. While the dependent variable is the level of understanding of accounting. Added moderating variable is the development of technology. The study sample of 180 accounting students UGM, STIE YKPN, UPN Veteran Yogyakarta, and UAD taken using purposive sampling technique. Data analysis techniques used in this study is a linear regression, moderated regression analysis, and the Chow test. Result of research indicate that emotional intelligence, spiritual intelligence, behavioral learning, and the learning environment does not affect the level of understanding of accounting, which means that the hypothesis first, second, third, and fourth is unacceptable. In addition, the MRA test results and test results show that the Chow technological developments do not strengthen the relationship between emotional intelligence, spiritual intelligence, behavioral learning, and the learning environment to the level of understanding of accounting, which means that the hypothesis fifth, sixth, seventh, and eighth is not acceptable.


2018 ◽  
Vol 26 (1) ◽  
pp. 13-29
Author(s):  
Erlangga Arya Mandala ◽  
Faresti Nurdiana Dihan

The Emotional intelligence, spiritual intelligence and job satisfaction to be part of the factors that influence performance. The purpose of this study was to determine the effect of emotional intelligence and spiritual intelligence on the performance through job satisfaction as an intervening variable partially and simultaneously. This study also aimed to determine the effect of emotional intelligence and spiritual intelligence on the performance through job satisfaction as an intervening variable directly and indirectly. This study was conducted to 77 respondents employees of PT. Madu Baru, Yogyakarta. The research method used is quantitative method uses statistical analysis and descriptive. The results of this study are (1) there is a significant effect of emotional intelligence on employee job satisfaction. (2) there is a significant influence of spiritual intelligence on employee job satisfaction. (3) There is a significant relationship between emotional intelligence and spiritual intelligence on job satisfaction. (4) There is a significant relationship between emotional intelligence on employee performance. (5) There is a significant relationship between spiritual intelligence on employee performance. (6) There is a significant relationship between emotional intelligence and spiritual intelligence on employee performance. (7) There is a significant relationship between job satisfaction on employee performance. (8) There is an indirect effect of emotional intelligence on the performance of employees through job satisfaction. (9) There is the indirect influence of spiritual intelligence on the performance of employees through job satisfaction. Keywords: emotional intelligence, spiritual intelligence, job satisfaction and employee performance


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