scholarly journals The Influence of Intellectual Intelligence, Emotional Intelligence and Spiritual Intelligence on Understanding Magnitude of Behavioral Accounting

2017 ◽  
Vol 1 (2) ◽  
pp. 191
Author(s):  
Purweni Widhianningrum
Keyword(s):  
Sampling Technique ◽  
Total Sample ◽  
Accounting Education ◽  
Spiritual Intelligence ◽  
Analysis Method ◽  
Behavioral Accounting ◽  
Education Students ◽  
Intellectual Quotient ◽  
Level Of Understanding ◽  
Accounting Student

<p>This study aimed to examine the effect of intellectual, emotional and spiritual quotient to the level of understanding behavioral accounting. This population are Accounting Education students who are taking a behavioral accounting class, amounted to 87 students. Purposive sampling was done to sampling technique, so the total sample used are 81 respondents. Data analysis method used is multiple regression. The results showed that among the intellectual, emotional, and spiritual quotient which is owned accounting student, there only intellect quotient that is positive and significant impact on the level of understanding of behavioral accounting. This indicates that the level of understanding of behavioral accounting at the undergraduate program is still on the cognitive aspects. Thus, accounting behavioral simply understood as a method should be implemented and applied when they were faced with a condition that requires make a logical reasoning of all the problems in the field of accounting.<strong></strong></p><p> </p><p><strong>Keywords:</strong> intellectual quotient, emotional quotient and spiritual quotient, and behavioral accounting</p>

scholarly journals Determinan Tingkat Pemahaman Akuntansi Dari Perspektif Gender

2020 ◽  
Vol 1 (1) ◽  
pp. 24
Author(s):  
Andi Gusnawati ◽  
Titik Agus Setiyaningsih
Keyword(s):  
Emotional Intelligence ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Female Students ◽  
Primary Data ◽  
Learning Behavior ◽  
Intellectual Quotient ◽  
Level Of Understanding

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.

scholarly journals Pengaruh Profitabilitas, Kualitas Laba Dan Keputusan Investasi Terhadap Nilai Perusahaan

2020 ◽  
Vol 2 (4) ◽  
pp. 3828-3839
Author(s):  
Reza Refki Tanggo ◽  
Salma Taqwa
Keyword(s):  
Data Analysis ◽  
Firm Value ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Investment Decisions ◽  
Sampling Technique ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Positive Effect

The purpose of this study was to analyze: (1) The effect of profitability on firm value. (2) The effect of earnings quality on firm value. (3) The effect of investment decisions on firm value. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2014-2018. While the sampling technique in this study is using purposive sampling technique with a total sample of 300 samples. The data analysis method used is multiple regression using SPSS 25 software. The results of this study indicate that: (1) profitability has a positive and significant effect on firm value with a significance of 0.000 < 0.05. (2) earnings quality has a positive and insignificant effect on firm value with a significance of 0.757 > 0.05. (3) investment decisions have a positive effect and not on the value of the company with a significance of 0.418 > 0.05

scholarly journals ANALISIS PENGARUH INFORMASI KEUANGAN PERUSAHAAN DAN NON KEUANGAN PERUSAHAAN TERHADAP TINGKAT UNDERPRICING SAHAM PERDANA DI BURSA EFEK INDONESIA (Studi empiris pada perusahaan yang IPO periode 2018)

KEUNIS ◽  
2019 ◽  
Vol 7 (2) ◽  
pp. 65
Author(s):  
Ulfa Setyaningsih ◽  
Theresia Tyas Listyani ◽  
Manarotul Fatati
Keyword(s):  
Stock Price ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Total Sample ◽  
Secondary Market ◽  
Analysis Method ◽  
Section Data ◽  
Underwriter Reputation ◽  
Equity Ratio

<em>Stock underpricing is a situation where the stock price at the time of supply in the primary market lower than when traded in the secondary market. Stock Underpricing is unfavorable phenomenon for companies that go public, because the funds obtained the company was not optimal. This study aimed to analyze the influence of Earning Per Share (EPS), Debt to Equity Ratio (DER), Underwriter Reputation and Age Companies on the level of Underpricing level at the Indonesia Stock Exchange on the company's IPO period of 2018. The study design was quantitative research applied causal. The sampling technique used was purposive sampling, with a total sample of 54 and data used are cross section. Data analysis method used is multiple linear regression operated by SPSS 20.0. The results of this study indicate that the Earning Per Share (EPS) and Debt to Equity Ratio (DER) have no significant effect on the level of underpricing of IPO at the Indonesia Stock Exchange, while Reputation Underwriter and Age Company have significant effect on the level of underpricing of IPO at the Indonesia Stock Exchange.</em>

scholarly journals Pengaruh Pendapatan dan Lingkungan Sosial Terhadap Keputusan Pembelian Secara Taqsith

2020 ◽  
Vol 6 (1) ◽  
pp. 94
Author(s):  
Kustin Hartini ◽  
Inggriani Inggriani
Keyword(s):  
Data Analysis ◽  
Social Environment ◽  
Sampling Technique ◽  
Total Sample ◽  
Linear Analysis ◽  
T Test ◽  
Purchase Decision ◽  
Analysis Method ◽  
Purchasing Decisions ◽  
Environment Variables

Income and social environment are factors that can influence purchasing decisions. The purpose of this study was to determine the effect of income and social environment on purchasing decisions in taqsith. This type of research with a quantitative approach. The sampling technique uses a purposive sampling technique with a total sample of 66 people. The data analysis method uses multiple linear analysis with the help of SPSS. From the results of the T Test and F Test show that partially income variables significantly influence the purchase decision taqsith with a probability value (Sig) 0.017 < (α) 0.05. Social environment variables also have a significant effect on taqsith purchasing decisions with a probability value (Sig) 0.033 < (α) 0.05. Simultaneously income and social environment significantly influence the purchase decision in taqsith and this can be seen from the probability value (Sig) 0,000 < (α) 0.05.

scholarly journals The Essence of Poetry Application as Indonesian Pop Songs Lyrics in the Perspective of Utilitarianism Ethical Axiology

2021 ◽  
Author(s):  
Ching Sioe ◽  
Wahyuningtyas Krisnawati Wibowo ◽  
Assyifa Intan Ramadhanti ◽  
Nurul Mumtaz ◽  
Moses Glorino Rumambo Pandin
Keyword(s):  
Character Education ◽  
Sampling Technique ◽  
National Language ◽  
Young Generation ◽  
Analysis Method ◽  
Classification Technique ◽  
Song Lyrics ◽  
Younger Generation ◽  
Level Of Understanding ◽  
Bahasa Indonesia

Background: The existence of literature among the younger generation is increasingly difficult to detect. Meanwhile, literature plays an important role in character education as well as the existence of bahasa Indonesia as the national language. One form of literature whose popularity is declining is poetry. Using poems as song lyrics is a new way to deliver poetry. Aim: This study aims to determine the essence of poetries application as Indonesian pop song lyrics on the spread of literature. Methods: The research was conducted using a qualitative approach with an open questionnaire data collection method and interview. The population is Faculty of Humanities (FIB) of Universitas Airlangga students from the cohort of 2019-2021. The sample was taken using a random sampling technique with the number 40 respondents for the questionnaire and 14 participants for the interview. For the questionnaire, the respondents were asked to interpret three lyric snippets of popular pop songs in Indonesia. The purpose of the questionnaire was to measure the respondent's level of understanding of the song lyrics so that conclusions could be drawn. The data analysis method was done using the classification technique, which was grouping the answers from the questionnaire into four categories, namely: 1). completely understand, 2). somewhat understand, 3). do not quite understand, and 4). do not understand at all. Results: The results show that the use of poetry as song lyrics has an effect on increasing respondents' literary understanding. Recommendation: Younger generation should utilize songs as media for dissemination as well as learning literature, especially poetry. Limitation: However, further in-depth research is needed due to the limitations of this study. The respondents and participants involved are still restricted to FIB students from Universitas Airlangga, hence the resulting data does not represent the young generation from all over Indonesia.

scholarly journals Perbedaan Literasi Pemahaman Keuangan Terhadap Mahasiswa Akuntansi dan Mahasiswa Manajemen

2019 ◽  
Vol 5 (2) ◽  
pp. 1433-1442
Author(s):  
Lydia Octaviani ◽  
Kazia Laturette
Keyword(s):  
Financial Literacy ◽  
Financial Management ◽  
Total Population ◽  
Sampling Technique ◽  
Total Sample ◽  
Accounting Students ◽  
Study Program ◽  
Study Programs ◽  
Level Of Understanding ◽  
Data Analysis Methods

This research aims to analyze the differences in understanding of financial literacy in Accounting and Manajemen students in the 2015-2016 class, knowing the level of literacy held by students of the Accounting Study Program and students of the Management Study Program, and to analyze differences in the understanding of financial literacy to Accounting students and Manajemen students. This study uses a quantitative approach and is carried out on students of the Accounting and Manajemen Study Programs at Ciputra Surabaya University. Data were collected using a questionnaire to students of Accounting and Management in the 2015-2016 class, with a total population of 739 people. The sampling technique used was disproportionate stratified random sampling, with a total sample of 307 students. The scale used in this study is the Likert scale and nominal. Independent data analysis methods tests were carried out with the help of IBM SPSS 24. The results of this study indicate that there are differences in the financial literacy level of Accounting and Manajemen students. The level of understanding of financial literacy of IBM and accounting students at a moderate level with different score scores This difference includes every individual who has different competencies, financial management and financial management, and also seminars or training given to students from lecture activities. There is a difference in understanding of financial literacy between Manajemen and Accounting students.

scholarly journals The Role of Spiritual-Based Leadership as Predictor in Improving Employee Performance

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Siti Hidayah ◽  
Sutopo Sutopo
Keyword(s):  
Leadership Style ◽  
Random Sampling ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Spiritual Intelligence ◽  
Ethical Values ◽  
Analysis Method ◽  
Improve Performance

This study aims to develop the concept of spiritual-based leadership in solving the controversy of empirical research results. This leadership relies more on spiritual intelligence in its leadership activities, and maintains ethical values and divine values. The population is all employees who come from 13 Baitul Mal Wa Tamwil (BMT) in Semarang City. Samples is set at 100 people as respondents. The sample that is feasible to process is 79 samples. While the sampling technique is stratified sampling technique, then each sample is selected using random sampling. Testing of hypothesis is using linear regression analysis method with program SPSS Version 16.0. The results showed that the spiritual-based leadership has positive and significant effect on the em-ployee performance at BMT in Semarang City proved acceptable. This means that spiritual-based leadership can be said to have a role as a predictor in improving employee performance. For the next, The reseach can develope to improve performance by another variable. The vari-able like another leadership style and spiritual motivation.

scholarly journals Pengaruh Gaya Kepemimpinan Terhadap Kinerja Karyawan Pada Pt Sarimelati Kencana Pizza Hut Delivery Cabang Ciputat

2020 ◽  
Vol 1 (2) ◽  
pp. 63
Author(s):  
Syarifah Ida Farida ◽  
Muhammad Makna Fauzi
Keyword(s):  
Leadership Style ◽  
Quantitative Research ◽  
Strong Influence ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Analysis Method ◽  
Simple Linear Regression ◽  
Pizza Hut

<p><strong>Abstrak - </strong>Tujuan penelitian adalah untuk mengkaji dan menganalisis : 1) untuk mengetahui gaya kepemimpinan yang ada di PT Sarimelati Kencana Pizza Hut Delivery Cabang Ciputat 2) untuk mengetahui tingkat kinerja karyawan yang ada di PT Sarimelati Kencana Pizza Hut Delivery Cabang Ciputat 2) seberapa besar pengaruh gaya kepemimpinan terhadap kinerja karyawan di PT Sarimelati Kencana Pizza Hut Cabang Ciputat.        Penelitian yang dilakukan adalah penelitian kuantitatif dijabarkan dalam analisa deskriptif dan verifikatif dan dilakukan di PT Sarimelati Kencana Pizza Hut Delivery Ciputat dengan jumlah sampel sebanyak 50 orang teknik <em>sampling</em> yang digunakan adalah teknik sampel jenuh. Metode analisis data yang digunakan untuk menguji hipotesis penelitian kuantitatif ini adalah analisis regresi linier sederhana. Hasil penelitian menunjukan bahwa responden : 1) Kondisi gaya kepemimpinan pada indikator yang paling dominan diperoleh dengan skor sebesar 4,28 pada indikator liberal dan kharismatik 2) Kondisi kinerja karyawan pada indikator yang paling dominan diperoleh skor sebesar 4,34 pada indikator disiplin 3) Terdapat adanya pengaruh yang kuat dari gaya kepemimpinan terhadap kinerja karyawan di PT Sarimelati Kencana Pizza Hut Delivery Cabang Ciputat sebesar  0,7821. 4) Terdapat pengaruh yang signifikan dari gaya kepemimpinan terhadap kinerja karyawan sebesar 61,16%.</p><p><strong>Kata Kunci: Gaya Kepemimpinan dan Kinerja Karyawan</strong></p><p><strong><em>Abstract - </em></strong>The research objective was to study and analyze: 1) To determine the form of leadership style in PT Sarimelati Kencana Pizza Hut Delivery, Ciputat Branch 2) To determine the level of performance of employees at PT Sarimelati Kencana Pizza Hut Delivery Ciputat Branch 2) How big is the influence of style leadership on employee performance at PT Sarimelati Kencana Pizza Hut Ciputat Branch. The research conducted is quantitative research described in descriptive and verification analysis and carried out at PT Sarimelati Kencana Pizza Hut Delivery Ciputat with a total sample of 50 people. The sampling technique used is saturated sampling technique. The data analysis method used to test the hypothesis of this quantitative research is simple linear regression analysis. The results showed that the respondents: 1) The condition of the leadership style on the most dominant indicator was obtained with a score of 4.28 on the liberal and charismatic indicators 2) The condition of the employee's performance on the most dominant indicator obtained a score of 4.34 on the discipline indicator 3) There were there is a strong influence of leadership style on employee performance at PT Sarimelati Kencana Pizza Hut Delivery Ciputat Branch of 0.7821. 4) There is a significant influence of leadership style on employee performance by 61.16%.</p><p><strong><em>Keywords</em></strong>: <strong><em>Leadership Style, Employee Performance</em></strong></p>

Pengaruh Perbedaan Asal Sekolah dan Motivasi Belajar Terhadap Pemahaman Konsep Dasar Akuntansi Mahasiswa Program Studi Pendidikan Akuntansi STKIP PGRI Sumatera Barat

Horizon ◽  
2021 ◽  
Vol 1 (3) ◽  
pp. 569-579
Author(s):  
Sherly Ganda Putri ◽  
Yesmira Syamra ◽  
Indra Mulia Pratama
Keyword(s):  
Data Analysis ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Accounting Education ◽  
Learning Motivation ◽  
Study Program ◽  
West Sumatra ◽  
Basic Concepts

This study aims to analyze: 1.) To analyze differences in school origin affect the understanding of basic accounting concepts 2.) To analyze learning motivation affect the understanding of basic accounting concepts 3.)      To analyze Differences in school origin and learning motivation have an effect on understanding the basic concepts of accounting. This type of research is associative and descriptive. The population of this study were students of the STKIP PGRI West Sumatra Accounting Education Study Program class 2017, 2018, and 2019 which amounted to 114 people. The sampling technique used is proportional random sampling with a total sample of 89 people. Data analysis using multiple linear regression analysis and hypothesis testing using f test and t test. Data analysis was assisted by SPSS version 15 and eviews version 8. The results showed that: 1.) Differences in school origin had no positive and significant effect on understanding the basic concepts of accounting. 2.) Learning motivation has a positive and significant effect on understanding the basic concepts of accounting. 3.) Differences in school origin and learning motivation have an effect on understanding the basic concepts of accounting.

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
Keyword(s):  
Emotional Intelligence ◽  
Sampling Method ◽  
Spiritual Intelligence ◽  
Accounting Students ◽  
Learning Behavior ◽  
Analysis Technique ◽  
Level Of Understanding ◽  
Regular Students ◽  
Positive Effect ◽  
Accounting Student

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

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