scholarly journals Understanding the Intentions of Accounting Students to Pursue Career as a Professional Accountant

2019 ◽  
Vol 10 (1) ◽  
pp. 11-19
Author(s):  
Kiky Srirejeki ◽  
Saras Supeno ◽  
Agus Faturahman

The aim of this research was to investigate the contributing factors that influenced the intentions of accounting students in Indonesia to pursue a career as a professional accountant. The researchers applied a quantitative method to present a descriptive analysis of accounting students perception. The researchers collected 439 questionnaires from accounting students across universities in Indonesia with simple random sampling technique. The findings show that the intrinsic factor (attitude) and parental or peers influence (subjective norm) affect the students’ intention to pursue a career as a professional accountant. The results of this research are expected to give insights to university’s accounting department and professional bodies such as Institute of Indonesia Chartered Accountant and Institute of Certified Public Accountant to formulate strategies to achieve the desired number of accountants in Indonesia. In addition, regulatory agencies can use these findings as a basis to develop policies that guide universities or professional bodies to make the accounting profession more desirable.

2018 ◽  
Vol 7 (1) ◽  
pp. 35-41
Author(s):  
Muhammad Usman Khan ◽  
Ghazala Noor Nizami ◽  
Ali Farhad

OBJECTIVE To compare the effectiveness of mobilization and self-exercises in the management of adhesive capsulitis of shoulder STUDY DESIGN Randomized Control Trial SAMPLE SELECTION 30 patients of adhesive capsulitis of shoulder from physiotherapy department of tertiary care hospitals of Karachi were selected through simple random sampling technique. PROCEDURE Treatment was continued for 5 days per week for the period of 3 weeks followed by assessment. Patients were randomly divided into two equal groups. Group A was treated with midrange mobilization while group B performed self-exercises. Both groups received TENS and hot pack prior to the exercises. Mean ± SD, frequencies and percentages were used for descriptive analysis. ROM via goniometry and pain intensity through VAS was analyzed by paired t-test within the groups and by independent t-test between the groups, using SPSS. P-value of less than 0.05 was considered significant. RESULTS 60% were females (n=18) and 40% were males (n=12) with mean age of 50.17±6.37 years. Significant improvement (p-value <0.05) in pain and shoulder ROM was observed among patients of Group A as compared to Group B. Pain intensity was decreased to 1.67 ± 0.62 in group A, whereas ROMs in these patients were also better than other group.


2016 ◽  
Vol 5 (2) ◽  
pp. 183
Author(s):  
Edi Murwani ◽  
Stefanus Supriyanto ◽  
Suharto Suharto

The purpose of this research was to improve compliance of nurses and midwives on blood transfusion procedures through increased organizational commitment. The study used observational analytic with cross sectional approach. 156 nurses and midwives who meet the inclusion and exclusion criteria agreed to participates respondents and 46 observers agrees involved in the collection of data through informed consent. The sampling technique was simple random sampling. Data instrument collectors in the form of checklists and questionnaires. Analysis of the data used in the form of descriptive analysis, correlation, and Structural Equation Modeling (SEM). Based on the findings of a new model, a model compliance nurses and midwives on blood transfusion procedures, organizational commitment can improve compliance procedure of blood transfusion if affective commitment and normative commitment improved.


2021 ◽  
Vol 9 (4) ◽  
pp. 602-619
Author(s):  
Astalini Astalini ◽  
Darmaji Darmaji ◽  
Dwi Agus Kurniawan* ◽  
Diki Chen

Mathematics physics is a difficult learning and becomes a scourge in studies in physics education. Learning physics and mathematics itself will be very effective when using e-modules, but in terms of making e-modules, students' opinions or perceptions are needed regarding this matter. This study aims to look at student perceptions and also compare these perceptions with other classes based on gender or gender. The research conducted is a survey type quantitative research. The sampling technique used in this study was simple random sampling with the research subject as many as 92 physics education students who contracted the mathematics physics course. The instrument used in collecting data is 15 questions containing 4 choices that must be filled out by students. Analysis of the data used in this study in the form of descriptive analysis and ANOVA test to determine whether there is an average difference in each student's perception. The results obtained indicate that girls have different perceptions in class A and class B, while for boys there is a difference between class A and class C. These results indicate that girls have a fairly large average difference in perception with each other, while for boys the perception tends to be uniform compared to girls. 


Author(s):  
Neni Marlina Br Purba ◽  
Dian Efriyenty

Tax reporting is the responsibility of taxpayers after making tax payments. The mismatch between the number of registered taxpayers and the number of taxpayers who report taxes is a separate problem for the government in managing the tax results received. Where the number who report taxes is very small compared to the number of registered taxpayers. Based on these problems, the purpose of this study is to determine the factors that influence individual taxpayer reporting compliance. The population used by all individual taxpayers who are registered at KPP Pratama Batam Selatan. While the sample was taken through simple random sampling technique with the Slovin formula so that the sample used was 100 respondents. Data analysis techniques are data instrument test, classical assumptions, descriptive analysis and hypothesis testing with the help of SPSS. The results obtained, partially the application of e-filling and tax sanctions has a significant effect on tax reporting compliance while tax awareness and understanding have no significant effect. The f test results show that all the independent variables simultaneously have a significant effect on the dependent variable.


2020 ◽  
Vol 28 (1) ◽  
pp. 106-118
Author(s):  
Evi Mafriningsianti

This research objective to determine the satisfaction, discipline, and motivation of employees of PDAM Tirta Bhagasasi Bekasi, and also to determine satisfaction and discipline of influence on work motivation the employee of PDAM Tirta Bhagasasi Bekasi. There are 90 employees of PDAM Tirta Bhagasasi Bekasi as a sample in this study. The sampling technique uses simple random sampling techniques. Observation and questionnaire methods are used in collecting the data. The data analysis technique uses multiple regression analysis with the SPSS program. The results of the descriptive analysis show the good realization of job satisfaction (average score 3.63) and employee work discipline (average score 3.61) so that it has a positive impact on employee work motivation (average score 3.57). These results are supported by Bekasi Tirta Bhagasasi PDAM data in 2018 which obtained a level of realization of workforce satisfaction of 61.38% (sufficient category), the value of realization of employee work discipline at 5.80% (sufficient category), and the level of realization of labor motivation of 60.71% (sufficient category). t value calculated job satisfaction (b1) = 9,133 with a significance of 0,000 (<= 0.05) then Ho is rejected and Ha is accepted. This means that job satisfaction has a significant effect on the work motivation of PDAM Tirta Bhagasasi Bekasi employees. T value is calculated work discipline (b2) = 5.535 with a significance of 0,000 (<= 0.05) then Ho is rejected and Ha is accepted. This means that work discipline has a significant effect on the work motivation of PDAM Tirta Bhagasasi Bekasi employees.


2020 ◽  
Vol 3 (1) ◽  
pp. 120
Author(s):  
Asman Asman ◽  
Kobajashi Togo Isamu ◽  
Suwarjoyowirayatno Suwarjoyowirayatno

Chemical and Microbiological Quality Characteristics of Dried Octopus (Octopus sp.) Marketed in North Konawe Regency Southeast Sulawesi ABSTRACT         The aim of this study was to determine the characteristics of chemical composition (water, ash, protein, fat, and carbohydrate) and total bacteria (TPC) of dried Octopus. Data analysis of this study used descriptive analysis. The sampling technique of this study are used simple random sampling and used the survey method. The results of the highest chemical composition of the treatment was found at water content  S1 19.89%, ash S3 13.63%, protein S2 46.99%, fat S3 5.82% and carbohydrate S2 10.19%.  The best Total Plate Count (TPC) result was found at S2 3.8 × 104 Cfu/g Keywords: Chemical Test, Octopus (Octopus sp.) Dry, and Total Plate Count (TPC).ABSTRAKTujuan penelitian ini adalah untuk mengetahui karakteristik komposisi kimia (kadar air, kadar abu, kadar protein, kadar lemak, dan kadar karbohidrat) dan total bakteri (TPC) terhadap gurita kering. Analisis data yang digunakan dalam penelitian ini yaitu menggunakan analisis deskriptif. Teknik sampling yang digunakan pada penelitian ini adalah simple random sampling. Metode yang digunakan pada penelitian ini yaitu metode survei. Hasil penelitian komposisi kimia perlakuan tertinggi kadar air terdapat pada S1 19.89%, kadar abu tertinggi terdapat pada perlakuan S3 13.63%, kadar protein perlakuan tertinggi terdapat pada S2 46.99%, kadar lemak perlakuan tertinggi terdapat pada  S3 5.82% dan kadar karbohidrat perlakuan tertinggi terdapat pada S2 10.19%. Hasil Uji Total Plate Count (TPC) terendah terdapat pada S2 3.8×104 Cfu/g.Kata kunci: Gurita (Octopus sp.) kering, Total Plate Count (TPC) dan Uji Kimia.


2021 ◽  
Author(s):  
Özlem Ulu Kalın ◽  
Erol Koçoğlu

Due to globalization and the impact of industrialization and urbanization, natural resources are wasted, and popular consumption leads to environmental waste. The problem of waste that deteriorates individual and social life is a prominent current issue. Recycling, described as the remanufacturing, production and employment of collected material, is an important solution to that problem. The present study aimed to determine the awareness of pre-service social studies teachers about the concept of environmental waste recycling and to analyze acrostic poems written by the participants. The study findings included the views of the pre-service social studies teachers. A semi-structured interview form was developed by the authors under expert supervision and employed to collect the views of the pre-service teachers. The pre-service teachers included in the study sample were assigned with simple random sampling technique and the study group included 162 pre-service social studies teachers. The descriptive survey model was employed in the study, the data were analyzed with content and descriptive analysis techniques to determine thematic codes. Furthermore, an acrostic poem authoring activity on the concept of recycling was conducted with the participants. The poems authored by the participants are presented as a category in a table in the findings section. The study findings revealed significant results on the recycling concept and processes. It was determined that the views of the participating pre-service social studies teachers reflected a high level of awareness on the concept of recycling and exhibited various perspectives on the implementation.


2017 ◽  
Vol 3 (2) ◽  
pp. 138-146
Author(s):  
Surendra Neupane

The purpose of this study is to investigate the pre purchase behavior of car consumers in Nepal. In order to accomplish the objectives of the study, a sample of 400 consumers were taken by using simple random sampling technique. The data was collected by means of a questionnaire. Both primary and secondary data were explored and analyzed through descriptive analysis. From the analysis, it was concluded that the respondents owned a car as a necessity item, they had a cause need to manage money for time gap between car purchase and need assessment, friends and relatives were the primary source of information. Consumers paying more attention to relevant factors before deciding the brand such as pre purchase search, reference group and self opinion.Journal of Advanced Academic Research Vol. 3, No. 2, 2016, Page: 138-146


2015 ◽  
Vol 23 (3) ◽  
pp. 306-320 ◽  
Author(s):  
Dodik Siswantoro

Purpose – The purpose of this paper is to investigate the perception and awareness of Islamic accounting of undergraduate accounting students at Universitas Indonesia. The Indonesian Institute of Accountants has an Islamic Accounting Certification and a Certified Public Accountant (CPA) test, meaning that the course’s competency should satisfy both Islamic and CPA certification standards to be effective. Design/methodology/approach – The researcher used primary data obtained from a questionnaire. This research was based on the students’ understanding of Islamic accounting at the beginning of the class and at the middle of the semester. The sample test included questions based on the course’s syllabus. Each statement in the questionnaire represented the main topic of each week of the class. Data were analyzed using descriptive statistics, correlation analysis and tests of differences between groups of the sample. Findings – The results showed that few students were aware of Islamic accounting, but the course effectively improved comprehension. In general, respondents believed that Islamic accounting has better norms and value than conventional accounting. In fact, Muslims’ marks in the midterm test are lower than non-Muslims’ marks. This was unexpected, as Muslims had learned similar concepts about Islamic teaching. The students assumed that the course covered only common concepts, not dogma. Research limitations/implications – The sample was limited to students taking an Islamic accounting course at Universitas Indonesia. The results cannot be generalized to other cases. Practical implications – This research can narrow gaps between the needs of the accounting profession and the content of the Islamic accounting academic courses taken by students. To minimize fraud and emphasize Islamic teaching, the curriculum should feature strong and inherent Islamic principles. Originality/value – This may be the first paper to describe students’ perception and awareness of Islamic accounting after taking a course on this topic. Education on this subject should be incorporated into professional training where appropriate.


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