scholarly journals Determinan Tingkat Pemahaman Akuntansi Dari Perspektif Gender

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 30 (7) ◽  
pp. 1738
Author(s):  
Ni Luh Yuni Pratiwi ◽  
I Ketut Suryanawa

The purpose of this study is to obtain empirical evidence about the influence of intellectual intelligence, emotional intelligence, competence and work environment on auditor performance. This research was conducted at the Public Accounting Firm (KAP) in Bali. The population in this study are all auditors who work at KAP in Bali. The sample of this study was 55 respondents, carried out with saturated sampling technique. The data used are primary data with data collection methods namely questionnaires. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that intellectual intelligence, emotional intelligence, competence and work environment have a positive effect on auditor performance. The results of this study as input for the leadership of the Public Accounting Firm in seeking better performance, and for the auditor can be used as evaluation material to maintain and improve performance in conducting audits. Keywords: Intellectual Intelligence; Emotional Intelligence; Competence; Work environment; Auditor Performance.


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.


2021 ◽  
Vol 1 (9) ◽  
pp. 871-888
Author(s):  
Rosalia Vernanda ◽  
Lisa Rokhmani

Abstract This research was conducted to determine the partial or simultaneous influence of entrepreneurship motivation, entrepreneurship learning and the using of social media on entrepreneurship interest of Economics Education departement students class of 2017, State University of Malang. The research method in this research is quantitative with the type of explanatory research. The population in this study were undergraduate students of Economics Education class of 2017 State University of Malang, with a total sample of 100 students. The sampling technique used purposive sampling and primary data collection using a questionnaire. The analysis prerequisite tests in this study include normality, multicollinearity and heteroscedasticity. The data analysis technique in this study used multiple linear regression analysis techniques. The results of the study show (1) partially there is an effect of entrepreneurship motivation on entrepreneurship interest, (2) partially there is an influence of entrepreneurship learning on entrepreneurship interest, (3) partially there is an effect of using social media on entrepreneurship interest, and (4) simultaneously there is an influence of entrepreneurship motivation, entrepreneurship learning and the using of social media on entrepreneurship interest. The conclusion of this study is that there is an influence of entrepreneurship motivation, entrepreneurship learning and the using of social media on entrepreneurship interest of Economics Education departement student at Malang State University class of 2017. Abstrak Penelitian ini bertujuan untuk menentukan pengaruh parsial atau simultan dari motivasi kewirausahaan, pendidikan kewirausahaan dan penggunaan media sosial pada minat berwirausaha mahasiswa jurusan pendidikan ekonomi, Universitas Negeri Malang, tahun 2017. Penelitian ini merupakan penilitian kuantitatif dengan tipe penelitian eksplanatori. Sampel dari penelitian ini merupakan 100 mahasiswa jurusan pendidikan ekonomi, Universitas Negeri Malang, tahun 2017. Sampel dipilih menggunakan teknik purposive sampling dan data didapatkan melalui kuesioner. Tes statistic prasyarat pada penelitian ini meliputi tes normalitas, multikolinearitas, dan heteroskedastisitas. Teknik regresi linear berganda digunakan untuk proses analisa data. Hasil analisis menunjukkan bahwa (1) adanya efek partial dari motivasi kewirausahaan pada minat berwirausaha, (2) adanya efek partial dari pendidikan kewirausahaan pada minat berwirausaha, (3) adanya efek partial dari penggunaan media sosial pada minat berwirausaha, dan (4) adanya efek simultan dari motivasi berwirausaha, pendidikan kewirausahaan, dan penggunaan media sosial pada minat berwirausaha. Sehingga, motivasi kewirausahaan, pendidikan kewirausahaan, dan penggunaan media sosial membawa pengaruh pada minat berwirausaha mahasiswa pendidikan ekonomi tahun 2017, Universitas Negeri Malang.


2018 ◽  
Vol 2 (2) ◽  
pp. 271-290
Author(s):  
Andi Permana Putra ◽  
Akram Akram ◽  
Hermanto Hermanto

The purpose of this study is to analyze and prove the factors that affect the accountability of government performance in financial management, especially in West Lombok regency. Issues of accountability are phenomena and have always been the spotlight in the community, especially the low quality of government agencies' performance in managing local finances that often have an impact on the abuse of authority. Factors that degrade the quality of accountability to the local government is the lack of budget targeting and reporting. Besides it is still less than optimal implementation of performance-based budgeting and internal controls over financial management. This research is an explanatory research. The data in this study are primary data collected using questionnaires. The total sample is 87 regional finance management officials determined using disproportional stratified random sampling technique. Data analysis used in this research is multiple linear regression analysis. This study proves that the implementation of performance-based budgeting, internal control, clarity of budget targets and reporting have a positive effect on the performance accountability of local government financial management.


2021 ◽  
Vol 1 (1) ◽  
pp. 1-14
Author(s):  
Fany Indriyani

The study aimed to examine the effect of prior knowledge, self-efficacy, emotional intelligence, learning behavior, and culture on the level of significance accounting understanding of Islamic banking students in Salatiga. This study uses primary data by providing questions in the form of questionnaires distributed to respondents who are students of the Islamic Banking Study Program, Faculty of Economics and Islamic Business, IAIN Salatiga. The sample was selected using the purposive sampling method. A total number of 180 questionnaires were sent out and 160 questionnaires can be processed. The data is processed by multiple linear regression analysis to prove the hypothesis. The results showed that partially the effect of prior knowledge has a significant effect on accounting understanding, although the four other variables, namely self-efficacy, emotional intelligence, learning behavior, and culture have no effect on the level of accounting understanding of Islamic banking students in other cities.


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


2021 ◽  
Vol 23 (1) ◽  
pp. 53-62
Author(s):  
Oktaviana Vivi P ◽  
Tantri Widiastuti ◽  
Suhaji Suhaji

This study aimed to determine the effect of price and service quality on customer satisfaction at PT. Asuransi Sequis Life Semarang. The population used in this study were all policyholder customers or customers who had purchased Sequis Life insurance at Semarang Branch, while the total sample was 53 respondents. The sampling technique used in this study was purposive sampling. The data used were primary data obtained from the questionnaire, while the analytical tool used was multiple linear regression analysis. The results showed that price had a positive and significant effect on customer satisfaction, and service quality had a positive and significant effect on customer satisfaction.


Jurnal Ecogen ◽  
2018 ◽  
Vol 1 (2) ◽  
pp. 400
Author(s):  
Ervina Ervina ◽  
Bustari Muchtar ◽  
Rose Rahmidani

The purpose of this research was to find (1) The influece of Price, Quality Of Service and Advertising on the Benefits of KOPMA UNP For Students FE UNP (2) The Influence of Price on the Benefits of KOPMA UNP for Students FE UNP, (3) The Influence of Quality Of Service on the Benefits Of KOPMA UNP for Students FE UNP, (4) The Influence of Advertising On The Benefits of KOPMA UNP For Students FE UNP. This type of research was a descriptive associative. The populations of this research were student of FE UNP who has transacted at KOPMA UNP. The Sampling was determined by Wibisono formula with a total sample of 100 people and using accidental sampling technique. The type of data in this research was primary data. The data has been collected and then analyzed statistically with multiple linear regression analysis using SPSS version 16.0. Hypothesis test in this research have done by using F test and t test. The result of research shows that (1) The influence of Price, Quality Of Service and Advertising Simultaneosly has positive and significant effect to KOPMA UNP On The Benefits for Student of FE UNP with significance value 0.000 <0.05, (2) The Price has positive and significant Effect On The Benefits Of KOPMA UNP for Student FE UNP with significance value of 0.009 <0.05, (3) The Quality of Service has not significant effect On The Benefits Of KOPMA UNP for Student FE UNP with significance value 0.078> 0.05, (4) The Advertising has not effect On Benefits Of KOPMA UNP For Students FE UNP with significance value 0.864 > 0.05. Keywords              : Price, Quantity Of Service, Advertising and Benefits


2020 ◽  
Vol 28 (1) ◽  
pp. 35-50
Author(s):  
Dewi Kusuma Wardani ◽  
Ratih Ranika Putri Utami

This study aims to determine the effect of transparency in financial management of village funds and community empowerment on community welfare in Sidoharjo Village, Tepus District, Gunungkidul Regency. This research method uses quantitative descriptive methods and primary data using questionnaires. This study took a sample of residents who were divided into 11 hamlets in Sidoharjo Village, Tepus District, Gunung kidul Regency. The sampling technique is stratified random sampling. Data collection is done by distributing questionnaires directly to people’s homes, attending social gatherings and routine meetings held by community members. It aims to obtain more data from respondents directly. The number of questionnaires processed was 120 questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study indicate that community empowerment has a positive effect on the welfare of the people of Sidoharjo Village, Tepus District, Gunungkidul Regency, while transparency in financial management of village funds does not affect the welfare of the community in Sidoharjo Village, Tepus District, Gunungkidul Regency.


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