scholarly journals PENGARUH PERILAKU BELAJAR PADA TINGKAT PEMAHAMAN AKUNTANSI DENGAN MINAT BELAJAR DAN KEPERCAYAAN DIRI SEBAGAI PEMEDIASI

Author(s):  
Ngurah Mayun Narindra ◽  
I Gusti Ayu Nyoman Budiasih

This study aims to determine the mediation of interest in learning and self-confidence in the influence of learning behavior at the level of understanding of accounting students of Master of Accounting program (MAKSI), Faculty of Economics and Business (FEB), Udayana University. This study uses primary data by using questionnaires, which have fulfilled the validity and reliability test, distributed to 133 students of MAKSI FEB Unud program who qualify for sampling. The amount of data that 133 people can process. Data that has been tabulated then in the analysis using data analysis techniques, including classical assumption test, model feasibility test and path analysis techniques. Based on the calculation of path coefficient (p), it shows that interest in learning and confidence mediates the influence of learning behavior at the level of understanding of accounting.

Author(s):  
I Dewa Gde Dharma Suputra ◽  
Ni Luh Sari Widhiyani

The studies population in this study were auditors of the public accounting firm / KAP in the Province of Bali, then the research sample was determined using a purposive sampling method. Furthermore, primary data were collected in the form of respondents' perceptions using a modified questionnaire from previous researchers and tested for compliance with the instrument's validity and reliability test requirements. Then, the collected data were tabulated and analyzed using the Moderated Regression Analysis (MRA) technique through the following stages: classical assumption test, model feasibility test (F test), determination coefficient analysis (Ajd. R2), research hypothesis testing (t-test) is good for its partial and moderate influence. The results of the study found that organizational commitment improves auditor performance. Personality type is not able to strengthen the positive effect of organizational commitment on auditor performance. Audit structure and transformational leadership style reinforce the positive effect of organizational commitment on auditor performance.


2019 ◽  
Vol 28 (3) ◽  
pp. 2065
Author(s):  
Anak Agung Ngurah Agung Kresnandra

The purpose of this study was to determine  the effect of each variable of learning behavior and emotional quotient at accounting understanding level, and the influence of emotional quotient  moderation on the interaction of learning behavior, at accounting understanding level. Sample selection using purposive sampling for 87 samples. Accounting understanding level data is proxied by the average final grade of accounting subjects in the MAKSI program collected from the SIMAK Unud program, while learning behavior and emotional quotient data are response data collected using questionnaires that have met the validity and reliability tests. All data have met the classical assumption test and the regression model has fulfilled the model feasibility test. Regression test results show that each variable of learning behavior and emotional quotiente has a positive and significant effect on the level of accounting understanding, besides that emotional quotiente increases the influence of learning behavior on accounting understanding level. Keywords : Accounting understanding level, emotional quotient, learning behavior.


2020 ◽  
Vol 6 (10) ◽  
pp. 2062
Author(s):  
Bobby Raditya Priambodo ◽  
Dina Fitrisia Septiarini

This study aims to determine the Effect of Compliance with Sharia Compliance Management and Sharia Banking Product Features and Facilities Against the Interests of Surabaya People in Saving in Islamic Banking. The research method used is a quantitative approach. This study uses primary data by distributing questionnaires. In this study the authors used a saturated sampling technique found in Non-Probability Sampling. The analysis techniques used are validity and reliability tests, classic assumption tests, hypothesis tests. Based on the results of the study indicate that there is a one-way relationship on several variables, namely sharia compliance and product features and facilities to save interest.Keywords: Sharia Complience, Sharia Banking Product Facilities, Sharia Banks


Jurnal AKTUAL ◽  
2019 ◽  
Vol 17 (1) ◽  
pp. 53
Author(s):  
Ripda Erwin ◽  
Winda Feriyana

                The aim of this study was to determine the effect of proffesional competence, education supervision and work discipline to the performance of teachers Junior High School 1Bumiagung Waykanan Lampung. The problems of this study whether there are Junior High School 1 Bumiagung Waykanan Lampung. The data used in this study are primary data 30 respondent reply. Models  analysis used multiple linear regresion and by testing the validity and reliability of instruments. Test charactistics data that is test of normality and linearity test. Test model consist of multicolinearity test and heterokesdatisitas test. Multiple linear regresion test result showed positive proffesional competence, education supervision and job discipline to the performance of teachers Junior High School 1Bumiagung Waykanan Lampung. This study indicates conformity with the theory of proffesionalis competence, education supervision and job discipline of teachers and also performance. Also there are compatibility with previous studies. Increased proffesional, education supervision and job discipline also improve the performance of teachers.


2020 ◽  
Vol 3 (1) ◽  
pp. 275-281
Author(s):  
Muhdar

This study is aimed at analyzing the role of motivation and leadership strategies in improvingthe performance of case study teachers in teachers at SMK Negeri Kalibaru.The data uses primary data and obtained by interview and questionnaire distribution methodwith the population in this study were all Gorvernmentalteachers of SMK Negeri KalibaruBanyuwangi with 38 people as respondents in this study. The analysis includes the instrumenttest that is the validity and reliability test, econometric evaluation or classic assumption testthat is normality test, multicollinearity test and heteroscedasticity test, model suitability testand multiple regression analysis results are obtained: Motivation has a strategic and positiverole on performance. Leadership has a strategic and positive role and is significant toperformance. So from this conclusion, Motivation and Leadership have a strategic role inincreasing teacher performance.From the results of the study, it is expected that schools andprincipals will pay more attention and improve services to teachers in motivating and leadingteachers and providing positive behavior so that teachers can work well, responsible,comfortable and improve school goals in accordance with the vision and mission of theschool.


Author(s):  
Ida Bagus Putra Astika ◽  
AANB Dwirandra

The purpose of this study was to determine the effect of IT benefits on employee performance. The specific objective of this study was to determine the effect of moderation in IT-task suitability, satisfaction, and effectiveness of AIS on the effect of IT usefulness on employee performance. The study population and using a purposive sampling method to determine the research sample. Furthermore, primary data was collected using a modified questionnaire from previous researchers and tested the validity and reliability of the instrument. Then, the collected data is tabulated and analyzed using MRA analysis techniques, through the following stages: 1) classical assumption test for compliance with the Best Linear Unbiased Estimator (BLUE) requirements which include: normality test, heteroscedasticity test, and multicollinearity test, 2) model feasibility test (F test), 3) analysis of the coefficient of determination (Adj. R2), and 4) hypothesis testing (t-test). The results showed that the usefulness of IT had a significant positive effect on employee performance. IT-task suitability, AIS satisfaction, and AIS effectiveness reinforce the positive influence of AIS benefits on employee performance.


Author(s):  
Ilfan Bereki ◽  
Widya Murdhanata Saputra

Penelitian ini bertujuan untuk menganalisis pengaruh Perilaku belajar, Kecedasan Emosional dan Tingkat pemahaman akuntansi terhadap Stres belajar mahasiswa akuntansi Fakultas Ekonomi Program Studi Akuntansi Universitas Pasifik Morotai. Populasi dalam penelitian ini adalah mahasiswa akuntansi pada Fakultas Ekonomi Universitas Pasifik. Jenis data yang digunakan adalah data primer dengan metode pengambilan data menggunakan kuesioner. Metode pengambilan sampel menggunakan teknik purposive sampling. Hasil penelitian menunjukkan secara parsial, seluruh variabel independen yakni perilaku belajar, kecerdasan emosional, tingkat pemahaman akuntansi pengaruh positif terhadap variable Stres Belajar mahasiswa akuntansi.Kata kunci:    Perilaku Belajar, Kecerdasan Emosional, Tingkat Pemahaman Akuntansi. Stres Belajar This study aims to analyze the effect of learning behavior, emotional anxiety and the level of understanding of accounting towards accounting student-learning stress in the Faculty of Economics Universitas Pasifik Morotai. Population in this study is accounting students at the Faculty of Economics, Pacific University. The type of data used is primary data with a data collection method using a questionnaire. The sampling method uses purposive sampling technique. The results showed partially, all independent variables namely learning behavior, emotional intelligence, the level of understanding of accounting a positive influence on the variable of Learning Stress of accounting students.Keywords: Learning Behavior, Emotional Intelligence, Level of Understanding of Accounting, Learning Stress


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 11 (02) ◽  
pp. 86
Author(s):  
Shelly Tri Utami ◽  
Yuliana Yuliana

Abstract. The purpose this study was to determine the effect of work motivation on employee performance at Bunda Hotel Padang. Type of research quantitative with causal associative approach. The number of samples this study were 31 people who were taken using saturated sampling techniques. This research data uses primary data for work motivation variables with data collection techniques through questionnaires with Likert scales that have been tested for validity and reliability. Employee performance variables use secondary data obtained from HRD Bunda Hotel Padang. Data analysis techniques using simple linear regression test with help of SPSS version 16.00 computer program. Results showed that work motivation was in the sufficient category with percentage of 55%. While employee performance is good category with a percentage of 61% and there is positive and significant effect of work motivation on the performance of employees in Bunda Hotel Padang by 16.2% while 83.8% influenced by other factors. Keywords: Work Motivation, Employee Performance, Hotel


2019 ◽  
Vol 8 (4) ◽  
pp. 444
Author(s):  
Irwan Christanto Edy ◽  
Riyanto

Online purchasing decisions are online consumer behavior and are an interesting phenomenon in research. This study aims to prove the concept that online consumer purchasing decisions are influenced by cognitive learning behavior. The main theory underlying this research is consumer behavior and learning. Learning theory is used to analyze consumer learning behavior online with a mix of (crossing) learning theories of behavior and cognitive learning theory. Combination (crossing) between behavioral learning theory, cognitive is called cognitive learning behavior (cognitive learning behavior). This research is a survey. The data used are primary data, with the research instrument in the form of a questionnaire. The subjects of this study are individuals namely online consumers. Online consumers in this study are millennial generation who have made online purchases on one of the e-commerce sites in Indonesia (Matahari.mall, bukalapak, tokopedia, shopee, Zilingo) with this type of product is fashion. In this study 200 respondents were selected. The study consisted of organic stimulation of marketing on the website, online purchasing decisions, cognitive learning, experience preferences. Convenience sampling sampling technique is a sampling method where sampling is based on the availability of elements and the ease of obtaining them. Collecting data with online questionnaires and distributing questionnaires through whatsapp to respondents who are easily contacted by researchers. Data analysis methods with 1) test data quality instruments (validity and reliability), 2) Analysis of Descriptive Statistics and 3) Model Analysis with SEM. The results showed that 1) Organic stimulation of marketing on the website had a positive and significant effect on cognitive learning, 2)experience preference had a positive and significant effect on cognitive learning, 3)cognitive learning had a positive and not significant effect on online purchasing decisions, 4) experience preference had a positive and not significant effect on online purchasing decisions, 5) Organic stimulation of marketing on the website had a positive and significant effect on online purchasing decisions.  


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