scholarly journals PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, DAN PERILAKU BELAJAR TERHADAP PEMAHAMAN AKUNTANSI MAHASISWA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS SAM RATULANGI MANADO

2014 ◽  
Vol 9 (2) ◽  
Author(s):  
Inriawati Parauba

Globalization is definitely demanding of the human resources that have the skills in every fields of works so that they can be compete in the business world. In order to deal with this globalization, it needs the skills that absolutely to be reached by continuous study process, which one of them is the accounting skill that’s very needed in the economy nowadays. In order to face this competition, education world especially accounting demanded to produce the high quality output or the graduates and ready to compete in the jobs world. This research aimed to prove the influence of intelligence quotient, emotional quotient, spiritual quotient, and study behavior towards understanding of accounting of the student of Economic and Business Faculty, Sam Ratulangi University. The analysis method is linier double regression. The result gives the conclusion that is the intelligence quotient, emotional quotient, spiritual quotient, and the study behavior simultaneously have influence towards understanding of accounting of the students of Economic and Bussines Faculty, Sam Ratulangi University, while partially, intelligence quotient, emotional quotient, spiritual quotient, and study behavior significantly have not the influence towards understanding of accounting of the student of Economic and Bussines Faculty, Sam Ratulangi University Manado.

TABULARASA ◽  
2015 ◽  
Vol 11 (2) ◽  
Author(s):  
Muhammad Rif’an Harahap

System changes from centralized to decentralized governance has provided an opportunity for local governments to regulate and manage Natural Resources (NR) and Human Resources (HR) in the region to create a welfare society can be characterized by the growth of regional economic growth. The research was conducted to determine the contribution and sub-sectors growth in the agricultural sector and a base and competitive sub-sectors so that it can be seen the leading subsectors of agriculture. The analysis method used is descriptive analysis will illustrate how the rate of growth and the contribution of sub-sectors in the agricultural sector. Location Quetiont (LQ) Analysis was used to determine the base and non-base sub-sector. While the analysis of Revealed Comparative Advantage (RCA) is used to see the sub-sector competitiveness. The combination of LQ and RCA analysis can then be used to determine the leading sub-sector. From the analysis it is known that sub-sector of the agricultural sector is a base sub-sector which has the potential to become the leading sub-sector. Meanwhile, from the RCA analysis is known that the base of the agricultural sector has a highly competitive sub-sectors are food crops, tree crops, livestock and forestry.


TABULARASA ◽  
2015 ◽  
Vol 11 (2) ◽  
Author(s):  
Muhammad Rif’an Harahap

System changes from centralized to decentralized governance has provided an opportunity for local governments to regulate and manage Natural Resources (NR) and Human Resources (HR) in the region to create a welfare society can be characterized by the growth of regional economic growth. The research was conducted to determine the contribution and sub-sectors growth in the agricultural sector and a base and competitive sub-sectors so that it can be seen the leading subsectors of agriculture. The analysis method used is descriptive analysis will illustrate how the rate of growth and the contribution of sub-sectors in the agricultural sector. Location Quetiont (LQ) Analysis was used to determine the base and non-base sub-sector. While the analysis of Revealed Comparative Advantage (RCA) is used to see the sub-sector competitiveness. The combination of LQ and RCA analysis can then be used to determine the leading sub-sector. From the analysis it is known that sub-sector of the agricultural sector is a base sub-sector which has the potential to become the leading sub-sector. Meanwhile, from the RCA analysis is known that the base of the agricultural sector has a highly competitive sub-sectors are food crops, tree crops, livestock and forestry.


Author(s):  
Ismaulina Ismaulina ◽  
Suryani Suryani

This study aims to explain the effect of human resources and infrastructure quality on investment growth in the Economic and Business Faculty (FEBI IDX Investment Gallery) IAIN Lhokseumawe. Data were collected using secondary data, and multiple regression was used to test the hypotheses. The results show that only investment has a significant effect on investment growth. The implications are infrastructure development have an important role to support investment and the number of potential investors in investing in the Islamic capital market.


2021 ◽  
Vol 66 (1) ◽  
pp. 136-144
Author(s):  
Trang Le Thu

Teachers are one of the most important factorsin determining the quality of education. In the context of education innovation in recent years improve profressional capacity, major of general teacher and preschool teachers in particular are increasingly interested. In the article, author mentions situation of music education activities program at kindergartens and suggests some solutions to improve quality of music education to foster profressional capacity building bring to preschool education high quality human resources, meeting the requirements of education reform in the current period.


2021 ◽  
Vol 8 ◽  
pp. 199-203
Author(s):  
Tamara A. Samoyluk ◽  
Anastasia S. Popova ◽  
Aelita V. Shaburova

In a market economy, the competitiveness of an enterprise is ensured by the introduction of innovations. In order to remain innovative, enterprises need high-quality human resources. Investments in human resources, as the main factor of innovative growth, determine the ability of employees to transform their existing knowledge, skills and abilities into high-tech products, highly qualified services.


2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Astrid Claudia Sumual ◽  
David Paul Elia Saerang ◽  
I Gede Suwetja

The management of local asset is part of the regional financial management. Since the enactment of regulation of asset management area is expected to be a reference and strength of local government in managing its regional asset. To apply the system in accordance with Permendagri No.19 year 2016 supervision and coorperation required to carry out the process of recording asset at SKPD level as well as management of regional assets including BPK BMD Minahasa district. The purpose of this study is to find out how the application on the system of coaching, administration, and supervision of goods in the management of local assets in BPK BMD Minahasa whether in accordance with Permendagri No.19 year 2016. The method used in this research is descriptive qualitative analysis method. The results showed that the implementation management of local asset, especially the coaching, administration, and supervision of assets in BPK BMD Minahasa accordance with Permendagri No.19 yaers 2016. Not yet supported IT equipment that has not been compatible with that asset user and the lack of human resources becomes an obstacle asset management in BPK BMD Minahasa.Keywords: asset, coaching, administration, supervision


2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Arif Fatkur Rohman ◽  
Bambang Syairudin ◽  
Endah Angreni

Development and competition business of transporting had been restrictive. Each operators race competition do innovation, efficiency, and continuous improvement. The customers of PT Pelni from year to year continues to decrease. Although actually PT Pelni also improve themselves, repair service and innovation, but still be unable to improve the number of passengers. This study attempts to know the level customer satisfaction PT Pelni to make known well and innovation that has done is in line with hope customers. The measurement of the customer satisfaction PT Pelni done with the approach servqual method. Aspects which are under consideration includes 5 dimensions main namely tangibles, reliability, responsiveness, assurance, and empathy which divided in 29 indicators variable. This research using respondents as the sample. Data analysis used the analysis method servqual and cartesious diagrams. The research results show that there are inconquirity between hope customers by the fact experienced. The largest is in dimension tangible, with the gap an average of -1,3.While gap smallest there are in dimension responsiveness -0,42. Analysis by diagram cartecious show you some attribute in the main priority improvement: furnishings that high quality (2), facilities shopping centers on a vessel (4), the availability of a bed with the corresponding numbers of a ticket (6), size cabin large (7), and the condition a clean room (8). All those attributes including in dimension of tangible.


2018 ◽  
Vol 2 (2) ◽  
pp. 142-147
Author(s):  
Guntoro Guntoro ◽  
Loneli Costaner ◽  
Lisnawita Lisnawita

Teaching and learning process is an integral in the achievement of human resources who have the skills in the field in accordance with the goals of a college. Students who undergo the study other than he get the knowledge in the field that he studied, will also be given the learning experience given the task by the lecturer supervisor of the course and then the results are feasible for the percentage of campus forums with tools and complete electronic media. Nowadays, the percentage becomes the obstacle by students to get the perfect score, because the percentage is related to the presentation slide which is interesting and easy to understand by the audience. The percentage slide also becomes an assessment at the moment of presentation in front of the class forum, the student is not yet understand how to make an interesting and effective presentation so that the idea is well conveyed. In addition, students also difficult to make a presentation with a combination of images and writing because it has not got the skills to design the slide so much the results of the presentation of what is with a fairly satisfactory percentage value. In today's digital age, it can be said that any profession of someone in the world of organization, both business world and academic world can not be separated from the necessity to do the exposure to explain the purpose of a problem or information. Ability to present good information with an attractive means is necessary to get the ideas and ideas to the person who received the information. Good presentation skills, interesting and informative is needed everyone so that ideas or ideas can be easily understood. One of the media presentations to make the ideas submitted so more informative and interesting is to use Ms. Power point.


2020 ◽  
Vol 12 (2) ◽  
Author(s):  
Sandra Monica ◽  
Murniati Mukhlisin ◽  
Dede Abdul Fatah

Abstract. This study explores the best reporting form as a representation of waqf accountability through nazhir’s perspectives, i.e. waqf institutions in Indonesia. The method used in this study is the Analytic Network Process combined with Delphi. The results show that financial statements obtained from the first rank as the best reporting form. However, the waqf institutions could have difficulties in delivering a high-quality financial statement since there is a lack of understanding about the new waqf accounting standard that will be applied in 2021. The development of a comprehensive and down to earth guidance is crucial in helping the institutions apply the standard, with a help line as a backup. Continuous education and certification are also useful to enhance the skills of human resources in the waqf institutions concerning waqf management and accountability reporting. Keywords: Waqf Accountability; Waqf Reporting; Nazhir; ANP; Delphi method Abstrak. Penelitian ini bertujuan untuk mengksplorasi bentuk pelaporan terbaik sebagai representasi akuntabilitas wakaf, dilihat dari perspektif nazhir, yang dalam hal ini adalah institusi wakaf di Indonesia. Metode yang digunakan adalah Analytic Network Process yang dikombinasikan dengan Delphi. Hasil penelitian ini menyimpulkan bahwa laporan keuangan yang diperoleh dari tingkat pertama adalah bentuk pelaporan terbaik. Akan tetapi, pemahaman institusi wakaf terhadap standar akuntansi wakaf terbaru yang akan diberlakukan pada tahun 2021 masih sangat kurang. Ini menyebabkan institusi wakaf mengalami kesulitan dalam menyusun laporan keuangan yang berkualitas baik. Pengembangan pedoman pelaporan yang komprehensif dan mudah dipahami diperlukan untuk membantu institusi wakaf. Hal ini perlu disertai layanan bantuan yang dapat diakses setiap saat. Pendidikan berkelanjutan dan sertifikasi juga dibutuhkan untuk meningkatkan keahlian sumber daya manusia di institusi wakaf terkait manajemen wakaf dan pelaporan akuntabilitas.Kata kunci: Akuntabilitas Wakaf; Pelaporan Wakaf; Nazhir; ANP; Metode Delphi


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