scholarly journals PENGARUH SIKAP, MINAT, MOTIVASI, DAN GELAR AKUNTAN TERHADAP KEPUTUSAN MENEMPUH PENDIDIKAN PROFESI AKUNTANSI (PPAk) DI UNIVERSITAS MUHAMMADIYAH METRO

2016 ◽  
Vol 12 (1) ◽  
Author(s):  
Eti Yuniarti

Accounting profession education is expected to answer the needs of the importance of human resources and competent professionals in the field of accounting. Keeping in following the requirements of the accounting profession education is SI Accounting undergraduate, or graduate D-IV Department of Accounting, hence the need for attitude, interest and motivation of students studying accounting to the accounting profession. With the attitudes, interests, and motivations, expected growth accounting student wishes to study the accounting profession, which in turn will give birth to a professional public accountants. Accounting student's decision to study the accounting profession, not in spite of various factors, both factors of student self (internal), as well as external factors (external). Internal factors among which is the attitude, interest, and motivation. While external factors, namely the title of accountant.The purpose of this study is the first, provide empirical evidence influence attitudes toward education profeesi accounting decisions (PPAk), both provide empirical evidence Effect of interest to decision akuntasni professional education (PPAk), third provides empirical evidence motiasi influence on the decision akuntasni professional education ( PPAk), kempat provide empirical evidence of the effect of accounting degree to decision akuntasni professional education (PPAk).Keywords: Attitudes, Interests, Motivation, Degree Accountant, Accounting Professional Education

Author(s):  
Fransisca Desiana Pranata Sari ◽  
Sri Nathasya Br Sitepu

Business Competition encourages entrepreneurs to have competence in managing the business. Start-up businesses will grow if it is able to manage the internal factors and external factors well. This study focuses on internal factors from the perspective of companies consisting of four components, namely marketing, human resources, finance, and operations. The second focus of this study is the external factor of a business seen from the approach five forces Porter lists five essential components of the external factors, namely: barriers to entry in the industry, threat from substitute products, threat from suppliers bargaining power, threat from buyers bargaining power, Among existing industry and rival firms. The object of this study is a start-up business in the city of Surabaya. This study used descriptive qualitative method with the aim of optimizing the management view of internal and external factors in the success of a start-up business seen from the perspective of the company. Validation of the results using triangulation techniques using: parisipatif observation, interview, and documentation (photos and interviews) to the informant (object) research. The results showed the management of internal factors (marketing, human resources, finance, and operational) and external (barriers to entry in the industry, threat from substitute products, threat from suppliers bargaining power, threat from buyers bargaining power, and rival Among existing industry firms ) is an important component that must be optimized in order to support the success of start-up businesses.


2018 ◽  
Vol 5 (1) ◽  
pp. 41
Author(s):  
Ahmad Thoharul Anwar

<p><em><span lang="IN">The purpose of this study is to know the management of productive zakat for the economic empowerment of society in LAZISNU Kudus. This study uses a qualitative approach and is described descriptively. Data collection techniques used interviews, observation, and documentation. While data analysis using data reduction, data display and verification. From the results of the study concluded that the management of productive zakat funds conducted by LAZISNU Kudus using the stages in management science. The steps in the empowerment of productive zakat by LAZISNU Kudus include data collection, supervision and supervision. There are two obstacles facing LAZISNU, internal and external factors. Among the internal factors are limited funds provided, lack of coordination, lack of adequate human resources and administrative management that is still traditional. While external factors include is still a lot of muzakki who pay zakat outside amil institutions and mustahik less know management business.</span></em></p>


2021 ◽  
Vol 10 (2) ◽  
pp. 165
Author(s):  
Muhammad Chairul Amri ◽  
Y Anni Aryani

<p><strong>ABSTRACT</strong></p><p>This study aims to give empirical evidence on the development of research on financial distress in Indonesia. We identified articles with a cause-effect relationship where financial distress was used as the dependent variable. This study analyzed twenty-eight articles about financial distress, obtained from eighteen nationally accredited journals indexed under Sinta 2. We classified articles based on the research variables used, then analyzed them by using the charting field method. This study found that internal factors such as financial condition and corporate governance are used more often than external factors such as inflation, exchange rate, and Gross Domestic Product (GDP) in research about financial distress in Indonesia. Moreover, some variables gave inconsistent results and should be studied further to find such inconsistencies.</p><p><em><strong>ABSTRAK</strong></em></p><p><em>Penelitian ini bertujuan untuk memberikan bukti empiris tentang studi perkembangan financial distress di Indonesia. Kami mengidentifikasi artikel yang memiliki hubungan sebab akibat dimana financial distress ditempatkan sebagai variabel dependen. Penelitian ini menganalisis dua puluh delapan artikel tentang financial distress yang berasal dari delapan belas jurnal nasional terakreditasi dan terindeks Sinta 2. Kami mengklasifikasikan artikel berdasarkan variabel penelitian yang digunakan, kemudian melakukan pendekatan pemetaan (charting field). Studi ini menemukan faktor internal seperti kondisi keuangan dan tata kelola perusahaan lebih sering digunakan dibandingkan dengan faktor eksternal seperti inflasi, nilai tukar dan produk domestic bruto (PDB) dalam penelitian financial distress. Selain itu, terdapat beberapa variabel yang menunjukkan ketidakkonsistenan terhadap financial distress. Sehingga, perlu dilakukan pengkajian mendalam untuk mengetahui penyebab ketidakkonsistennya variabel-variabel tersebut.</em></p>


2020 ◽  
Vol 6 (2) ◽  
pp. 14-39
Author(s):  
Muhammad Roihan

The formulation of the problem in this research is what are the life skills of the students in the association, what are the efforts made, and what are the obstacles faced by the big family student association of Musthafawiyah Sibanggor Jae in improving the life skills of students at the Musthafawiyah Purba Baru Islamic Boarding School. This study aims to determine what the students' life skills are, the efforts made, and the obstacles faced by the Musthafawiyah Sibanggor Jae's big family student association in improving the life skills of students at the Musthafawiyah Purba Baru Islamic Boarding School. This study uses a qualitative exploratory approach. The informants studied in this study were the entire organizational structure of the student association of the Musthafawiyah Sibanggor Jae, totaling 12 people. This research concludes that there are four life skills in the Musthafawiyah Sibanggor Jae big family association, namely poetry, speeches, recitation of the Quran, and barzanji. The life skills that are formed in this association are life skills that are special, namely vocational skills, vocational skills are skills related to the skills to do a job that you want to be engaged in. The efforts made by the Musthafawiyah Sibanggor Jae big family student association in improving the life skills of students, namely: First, the discipline of the students is running well, this can be seen from the punctuality of the members and also from the attendance or attendance of the members in increasing the activities that have been determined in the union. Second, the exercises are carried out on a schedule according to what has been determined in the union. Third, motivation by giving gifts, rewards, praise and punishment. Meanwhile, there are two factors faced by the student association of Musthafawiyah Sibanggor Jae in improving the life skills of the students, namely: internal factors, the number of students who talk and are cool telling stories when their friends deliver the contents of poetry, speeches, and recitation of Quran recitations, lack of activity students in participating in activities, lack of interest and motivation of students in developing their potential. External factors that come from outside the students, namely the union staff, the inability of the union staff to motivate the students / members, the lack of good cooperation among the union staff, so that sometimes it is thought that activities in improving the life skills of the students are only the responsibility of the chairman of the association.


2017 ◽  
Vol 3 (2) ◽  
pp. 127
Author(s):  
Supriadi Supriadi

Learning resource is anything tangible objects and people that can support learning so as to include all possible sources can be utilized by faculty in order to study the behavior occurs. factors that encourage students and faculty in selecting and utilizing a variety of learning resources, namely: (1) Internal is awareness, motivation, interests, abilities, and comfort within the user, and (2) External is the availability of learning resources, variations learning resources, the quantity of learning resources, the quality of learning resources, ease of access to learning resources, forms and types of learning resources, learning, space, human resources, as well as the traditions and the prevailing system of educational institutions. There is a tendency to use a variety of learning resources in the educational unit is influenced by two main factors, namely internal factors and external factors. Internal factors are the dominant influence awareness, passion, interests, abilities, and comfort in the user himself. In terms of external factors that influence the availability of varied learning, learning resources quantity, ease of access to learning resources, learning, space, human resources, as well as the traditions and the system being applicable in educational institutions.


1970 ◽  
Vol 1 (1) ◽  
pp. 150-168
Author(s):  
Siti Maesaroh

The low quality of student learning outcomes is caused by two factors, namely internal and external factors. Internal factors are experienced and internalized factors that affect students' learning process and results include : attitudes toward learning, interest and motivation to learn, learning concentration, while external factors include such things as : the teacher as learning coaches, infrastructure and learning facilities, policies assessment, the social environment of students at school and at home as well as school curriculum . Learn something thatattracts attention, would be more readily accepted than in studying things that do not attract attention, learning this also can not be underestimated or not important. In the case of interest, of course, someone who took an interest in a certain field will be easier to learn the field. Learning course will culminate with school performance achieved which will illustrate the success and success in learning . To achieve good learning, a lot of things that influence it, among others, the learning method used by teachers. Learning achievements will be achieved best when all factors support, such as teaching methods, with an interesting method which can be a bridge to reach the competencies. Rendahnya kualitas hasil belajar siswa disebabkan oleh dua faktor, yaitu faktor internal dan eksternal . Faktor internal yang berpengalaman dan faktor-faktor yang mempengaruhi proses belajar siswa dan hasil yang diinternalisasi meliputi: sikap terhadap belajar, minat dan motivasi belajar , konsentrasi belajar, sedangkan faktor eksternal meliputi hal-hal seperti : guru sebagai pelatih belajar, infrastruktur dan fasilitas belajar, kebijakan penilaian, lingkungan sosial siswa di sekolah dan di rumah serta kurikulum sekolah. Pelajari sesuatu yang menarik perhatian, akan lebih mudah diterima daripada dalam mempelajari hal-hal yang tidak menarik perhatian, belajar ini juga tidak bisa dianggap remeh atau tidak penting. Dalam kasus yang menarik, tentu saja, seseorang yang menaruh minat pada bidang tertentu akan lebih mudah untuk belajar lapangan. Belajar tentunya akan berujung dengan kinerja sekolah yang akan dicapai menggambarkan keberhasilan dan kesuksesan dalam belajar. Untuk mencapai belajar yang baik, banyak hal yang mempengaruhinya, antara lain, metode pembelajaran yang digunakan oleh guru. Prestasi belajar akan tercapai dengan baik ketika semua faktor mendukung, seperti metode pengajaran, dengan metode yang menarik yang dapat menjadi jembatan untuk mencapai kompetensi.


2014 ◽  
Vol 9 (2) ◽  
pp. 292
Author(s):  
Arif Kusmanto

Tingkat kemiskinan masyarakat kota Semarang pada tahun 2009 sebanyak 73.000 jiwa dan tahun 2010 naik menjadi 80.000 jiwa (BPS Jateng 2011), karena suatu standar tingkat hidup yang rendah (Parsudi Suparlan), sehingga masyarakat Kota Semarang berpotensi untuk melaksanakan kewajiban zakat dalam usaha pengentasan kemiskinan. Namun potensi ini belum digali optimal. Penelitian ini mengkaji: Pertama, pola penghimpunan dana ZIS; Kedua, Faktor yang mempengaruhi penghimpunan dana ZIS; Ketiga, peran Laznas dalam penghimpunan dana ZIS. Jenis penelitian yang di gunakan adalah deskriptif kualitatif dengan pendekatan yuridis sosiologis, yang dianalisis menggunakan analisis data kualitatif. Hasil penelitian ini menunjukkan bahwa Pola penghimpunan dana ZIS yang cukup baik oleh DPU-DT, PKPU, dan Rumah Zakat Semarang. Dengan layanan pembayaran melalui kantor, jemput zakat, atau layanan bank. Faktor pendukung penghimpunan dana ZIS antara lain faktor intern: lokasi yang strategis, SDM yang mumpuni, program pendayagunaan yang bagus, legalitas lembaga, kemampuan menyalurkan program, managemen baik, dan figuritas tokoh dan faktor ekstern: dukungan masyarakat, serta dukungan pemerintah. Sedangkan faktor penghambat antara lain faktor intern: keterbatasan SDM pengelola yang memiliki kompetensi, sistem yang belum berjalan optimal, tidak adanya kerjasama antar Laz dalam penghimpunan, melekatnya figur tokoh; faktor ekstern: budaya masyarakat yang belum membayar zakat melalui Laz, serta kebijakan pemerintah yang belum dapat dilaksanakan. DPU-DT, PKPU, dan Rumah Zakat Semarang sampai sekarang sudah berperan secara optimal sesuai UU dalam penghimpunan dana ZIS, terbukti dengan meningkatnya dana ZIS yang terhimpun serta muzakki.<br /><br /><br /><em>The poverty in Semarang City in 2009 as many as 73,000 inhabitants and in 2010 rose to 80,000 (Central Java BPS 2011), due to a low standard of living, so that the people of Semarang has the potential to carry out the obligation of zakat in poverty alleviation efforts. However, this potential has not been explored optimally. This study examines: First, the pattern of ZIS fund raising; Second, factors affecting the ZIS fund raising; Third, LAZNAS role in fund raising ZIS. This type of research used descriptive qualitative sociological juridical approach, which analyzed using qualitative data analysis. The results of this study indicate that the pattern of accumulation ZIS pretty good by DPU-DT, PKPU, and Zakat House Semarang. With payment services through the office, pick zakat, or bank services. Factors supporting fund raising ZIS include internal factors: strategic location, qualified human resources, good utilization program, the legality of the agency, the ability to deliver the program, good management, and figures and external factors: community support, as well as government support. While inhibiting factors include internal factors: lack of human resources managers who have the competence, the system is not running optimally, the absence of cooperation between Lazis in the collection, attachment figure figures; external factors: culture that has not paid zakat through Lazis, as well as government policies can not be implemented. DPU-DT, PKPU, and Zakat House Semarang until now has been instrumental optimally according to the Act in ZIS fun</em>


2020 ◽  
Vol 16 (1) ◽  
pp. 101-113
Author(s):  
Sekar Wiji Rahayu ◽  
Fajar Sugianto ◽  
Vivi Velicya

That a child as a Human Resources holder of the future of the nation, should get strong protection from exposure to radicalism that can interfere with growth and development. The greatness of the mindset and memory of a child in absorbing information as well as his ability to imitate everything that is shown, becomes a separate opportunity for the elements involved to spread the teachings of radicalism. There are several factors that cause a person, especially a child, to fall into Radicalism, such as internal factors, external factors, domestic factors, foreign factors and religious factors. The closeness between parents and children, as well as the closeness of children with their teachers, does not guarantee that a child will be free from the spread of radicalism. Children are being targeted as new recruits by extremist groups that spread radicalism as a goal of 'planting seeds' which then gives birth to new seeds to spread radicalism. The Constitution of the Republic of Indonesia and other statutory regulations have committed to continue to provide protection to children as the future of the nation. The commitment then gave birth to a mandate addressed to all levels of society, including but not limited to the government, related institutions, parents, and the child's closest relatives.Bahwa seorang anak sebagai Sumber Daya Manusia pemegang masa depan bangsa, sudah selayaknya mendapatkan perlindungan yang kuat dari paparan radikalisme yang dapat menganggu tumbuh kembangnya. Kehebatan pola pikir dan daya ingat seorang anak dalam menyerap informasi sekaligus kemampuannya dalam meniru segala hal yang ditunjukkan, menjadi kesempatan tersendiri bagi oknum-oknum terkait untuk menyebarkan ajaran radikalisme. Terdapat beberapa faktor yang menyebabkan seseorang, khususnya seorang anak terjerumus ke dalam Paham Radikalisme, seperti faktor internal, faktor eksternal, faktor domestik, faktor luar negeri dan faktor agama. Kedekatan antara orang tua dengan anak, begitupun kedekatan anak dengan gurunya, tidak menjamin bahwa seorang anak akan terbebas dari penyebaran paham Radikalisme. Anak dijadikan sebagai target perekrutan baru oleh kelompok ekstrimis penyebar paham radikalisme sebagai tujuan ‘menanam benih’ yang kemudian melahirkan bibit-bibit baru untuk menyebarkan paham radikalisme. Undang-Undang Dasar Negara Republik Indonesia serta peraturan perundang-undangan lainnya telah berkomitmen untuk tetap memberikan Perlindungan kepada Anak sebagai masa depan bangsa. Komitmen tersebut kemudian melahirkan amanat yang ditujukan kepada seluruh lapisan masyarakat, termasuk namun tidak terbatas, kepada pemerintah, lembaga-lembaga terkait, orang tua, dan kerabat terdekat anak.


Author(s):  
Mia Alfin Dahana ◽  
. Ermwati

This study aims to analyse the process of budgeting planning and budget execution. This research was conducted by the Service of the Empowerment and Protection of Children and Population Control (DPPAPP) of the DKI Jakarta Province. The method used in this research is qualitative with an ethnomethodology approach. The result of this study is that the process of planning and implementing the budget carried out by the DPPAPP, in accordance with existing procedures and regulations. However, although it has been carried out in accordance with procedures and regulations, which are fixed, there is still a suboptimal absorption of the budget, which occurs due to internal factors and external factors. The internal factors consist of human resources, while external factors consist of the auction process and regulatory changes. It is hoped that the DPPAPP can increase the competence of the human resources it possesses, especially with regards to the budget planning process and the budget execution process. These processes can be done through socializations for the human resources, with regards to the budget planning process and the budget execution process, in order to minimalize inconsistencies between budget planning and budget execution in the future. Aside from that, in order to mitigate the external factors, each work unit must identify issues that may to arise in the next budget execution.


2019 ◽  
Author(s):  
helmi rahmawati ◽  
Hade Afriansyah ◽  
Rusdinal

This writing is done to find out what factors influence in making a decision,as for the factors that are internal factors and external factors. Internal factors that influence decision making such as person character or personality and external factors such organization environment and also the lack of human resources that can help find a way out of the problem. Beside that one leadership stly can also influence the process of making a decision the result will have a good impact on what will be achieved in the future, so it can be said tha the leadership stly of a leader can also influence the taking decision.


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