scholarly journals Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual, dan Perilaku Belajar pada Tingkat Pemahaman Akuntansi

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

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 (2) ◽  
pp. 119-127
Author(s):  
Komang Krishna Yogantara

This study aims to examine the effect of lectures while working, learning behavior and emotional intelligence on the level of understanding of regular afternoon accounting students of accounting study programs at Triatma Mulya University. The dependent variable in this research is accounting understanding (Y). While the independent variables in this study are lectures while working (X1), learning behavior (X2) and emotional intelligence (X3). The population in this study were all regular evening students of the 2016-2019 accounting study program who are still active at Triatma Mulya University. The sample in this study was selected by purposive sampling method and obtained a sample of 96 students. The research method used is quantitative research and for data analysis using multiple regression analysis. The results of the study stated that lecture while working had a positive effect on accounting understanding, seen from the X1 significance value of 0,000. The positive influence between lectures while working with the level of understanding of accounting identifies that students who are active in carrying out two activities at once, namely lecturing and working together and supporting each other. Furthermore, learning behavior has a positive effect on accounting understanding, seen from the X2 significance value of 0,000. This indicates that the better the student's learning behavior, the better the level of understanding of the student's accounting. While emotional intelligence also has a positive effect on accounting understanding, it can be seen from the X3 significance value of 0.002. This emotional intelligence shows that someone who is able to control his emotional intelligence well, then understanding accounting will also increase.


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.


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


2019 ◽  
Vol 3 (2) ◽  
Author(s):  
Luh Kade Datrini ◽  
Komang Adi Kurniawan Saputra ◽  
Made Andika Pradnyana Wistawan

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh perilaku belajar, motivasi belajar, kecerdasan emosional, kecerdasan intelektual dan kecerdasan spiritual terhadap keberhasilan mahasiswa akuntansi meraih gelar sarjana. Penelitian ini dilakukan menggunakan metode kuantitatif melalui survey menggunakan kuesioner. Untuk menguji antar variabel dilakukan uji regresi linear berganda, tetapi sebelumnya dilakukan uji validitas dan reliabilitas terhadap instrument penelitian serta uji asumsi klasik yang meliputi uji normalitas, heterokedastisitas dan multikolinearitas. Populasi penelitian ini adalah mahasiswa akuntansi pada perguruan tinggi negeri dan swasta di provinsi Bali berjumlah 8.652 orang pada tahun 2018. Teknik sampling dibantu dengan rumus slovin sehingga didapatkan sampel sejumlah 100 orang mahasiswa yang tersebar diseluruh Kabupaten di Provinsi Bali. Hasil penelitian ini adalah perilaku belajar, motivasi belajar, kecerdasan emosional, kecerdasan intelektual dan kecerdasan spiritual berpengaruh positif signifikan terhadap keberhasilan mahasiswa akuntansi meraih gelar sarjana.Kata kunci: kecerdasan emosional, kecerdasan intelektual, kecerdasan spiritual, sarjana akuntansiABSTRACTThis study aims to examine the effect of learning behavior, learning motivation, emotional intelligence, intellectual intelligence and spiritual intelligence on the success of accounting students achieving a bachelor's degree. This research was conducted using quantitative methods through surveys using questionnaires. To refer between variables, multiple linear regression tests were carried out, but the validity and reliability of the research instruments and the classical assumption tests were carried out which included tests of normality, heteroscedasticity and multicollinearity. The population of this study is accounting students in state and private universities in the province of Bali, amounting to 8,652 people in 2018. The sampling technique is assisted by the Slovin formula so that a sample of 100 students is spread throughout the regencies of Bali Province. The results of this study are learning behavior, learning motivation, emotional intelligence, intellectual intelligence and spiritual intelligence have a significant effect on the success of accounting students achieving a bachelor's degree.Keywords: emotional intelligence, intellectual intelligence, spiritual intelligence, bachelor of accounting


2019 ◽  
Vol 28 (2) ◽  
pp. 1377
Author(s):  
Ni Putu Laksmi Gayatri ◽  
Ni Gst. Putu Wirawati

This research was conducted on regular afternoon students in the accounting department of the Faculty of Economics and Business, Udayana University. This study uses primary data collected using a questionnaire as an instrument for collecting data distributed to respondents. The respondents of this study were regular afternoon students of the 2015 accounting department of the Faculty of Economics and Business, Udayana University. The number of samples obtained was 65 samples. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that the variables of intellectual intelligence, emotional intelligence, spiritual intelligence, and learning behavior have positive and statistically significant effects on the understanding of accounting. This means that the better the intellectual intelligence, emotional intelligence, spiritual intelligence, and learning behavior, the better the understanding of accounting. Keywords: Intellectual intelligence, emotional intelligence, spiritual intelligence, learning behavior, understanding of accounting.


2009 ◽  
Vol 13 (4) ◽  
pp. 427
Author(s):  
Fidiana Fidiana ◽  
Lydia Setyawardani

The objective of this paper is to test empirically emotional intelligence and learning behaviour that influence stress as dependent variable and to prove the differences of stress level, emotional quotien, and  learning behavior among junior and senior students.  Population of this study are students at Accounting Department of Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Based on purposive sampling and convenience sampling method there are 306 accounting students as sample of the research.  Hypotheses were tested using multiple regression analysis model and Mann-Whitney U test. Based on model used, the results with F-test or Anova provide evidence that both emotional intelligence and learning behavior have significant influence on stress. Based on the Mann-Whitney U test, there are significant differences of stress level, emotional quotien, and learning behavior among junior and senior students. The limitation of this paper is the population just consists of STIESIA students, so the results can not be generalized.


2018 ◽  
Vol 13 (4) ◽  
pp. 425-443
Author(s):  
Fidiana Fidiana ◽  
Lydia Setyawardani

The objective of this paper is to test empirically emotional intelligence and learning behaviour that influence stress as dependent variable and to prove the differences of stress level, emotional quotien, and  learning behavior among junior and senior students.  Population of this study are students at Accounting Department of Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Based on purposive sampling and convenience sampling method there are 306 accounting students as sample of the research.  Hypotheses were tested using multiple regression analysis model and Mann-Whitney U test. Based on model used, the results with F-test or Anova provide evidence that both emotional intelligence and learning behavior have significant influence on stress. Based on the Mann-Whitney U test, there are significant differences of stress level, emotional quotien, and learning behavior among junior and senior students. The limitation of this paper is the population just consists of STIESIA students, so the results can not be generalized


Author(s):  
Komang Trisna Sari Dewi

Hospital is one of the public service places engaged in the field of health services where there is a lot of interaction between nurses and patients. Nurses are required to have the ability to manage emotional intelligence and spiritual intelligence possessed. The purpose of this study was to determine the influence of emotional intelligence and spiritual intelligence on job satisfaction and nurse performance at Buleleng General Hospital. The samples of this study were 76 respondents selected by using probability sampling techniques. The data analysis technique used in this study was a structural equation model based on variance and component based SEM with smartPLS 3.0 analysis tools. Based on the result of hypothesis testing shows that emotional intelligence has a significant positive effect on job satisfaction. Second, emotional intelligence has a significant positive effect on nurse performance. Third, spiritual intelligence has a significant positive effect on job satisfaction. Fourth, spiritual intelligence has a significant positive effect on nurse performance.


2021 ◽  
Vol 31 (10) ◽  
pp. 2542
Author(s):  
Made Swari Praba Waloka ◽  
Gede Juliarsa

This study aims to determine the effect of learning behavior and interest in learning on the level of understanding of accounting and the role of online learning in mediating the influence of learning behavior and interest in learning on the level of accounting comprehension. This research was conducted at the Faculty of Economics and Business, Udayana University. The sampling technique used was purposive sampling method, the number of samples obtained was 90 samples. The analysis technique used is path analysis. Based on the results of the analysis, it was found that learning behavior had no significant effect on the level of accounting understanding of students. Interest in learning and online learning has a significant effect on the level of accounting understanding. Online learning is significantly able to mediate the effect of learning behavior and interest in learning on the level of accounting understanding of students. Keywords: Learning Behavior; Learning Interest; Online Learning; Accounting Understanding.


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