Analisis Pengaruh Kecerdasan Intelektual Terhadap Kemampuan Akuntansi dengan Kecerdasan Emosional dan Spiritual sebagai Pemoderasi

2018 ◽  
Vol 16 (1) ◽  
pp. 1
Author(s):  
Ria Manurung

Research conducted to obtain empirical evidence how the influence of independent variables of intellectual intelligence to accounting with moderating variables of emotional and spiritual intelligence. The research method used is descriptive quantitative with explanatory descriptive or explanatory research. This method is an explanatory research that proves the existence of causal relationship of independent variable (independent variable) that is intellectual intelligence; moderating variable (emotional and spiritual intelligence); and dependent variable (accounted dependent variable). Research begins by conducting library search, followed by primary data collection conducted by using questionnaires and secondary data through data analysis. And for the use of data analysis consists of descriptive analysis, classical assumption test and verification analysis with the method of Moderated Regression Analysis (MRA). This study is a census study with homogeneous and limited population of 92 students, all students of Accounting Graduate Program at UNSOED. Conclusion of research result that is: (1) Intellectual intelligence have influence either positively or signifikan to accountancy. Thus intellectual intelligence can lead students to more easily understand accounting, (2) Intellectual intelligence can be strengthened by emotional intelligence on accounting both positively and significantly. (3) Spiritual intelligence can strengthen the influence of intellectual intelligence on accounting both positively and significantly.

2020 ◽  
Vol 2 (1) ◽  
pp. 116-127
Author(s):  
Yasir Bin Abdullah

The golden age of Islam was in the second and third ages of the Hijri. In that century, Islam had many stories of the greatness of Muslims and treasures of Islam in writing are also very many. One of the most popular Kitabs of the time was Kitab Gharib al-Hadith Abu `Ubayd al-Qasim ibn Sallam al-Harawi. Ulema were amazed because completely contents presenting, so that the Ulema were happy with the Kitab because there’s of what they needed. The Lafaz Gharib Hadiths and it’s explanations is known contens, then how is the method of writing the Kitab Gharib al-Hadith created by Abu `Ubayd al-Qasim bin Sallam al-Harawi? And also, the Kitab is favored by the next Ulema, so how does development influences of the Kitab to the next Gharib al-Hadith? The two big questions will be answered by using descriptive analysis methods in primary data and secondary data. The proces of data analysis uses inductive patterns model. To get answers to these questions, this research by using Library Research. Result the research is that Kitab Gharib al-Hadith created by Abu `Ubayd has the following writing methods : 1. Abwab al-Musnad Method, 2. Naqd al-Sanad Method, 3. Wajiz al-Kitabah Method, 4. Tafsil al-Bayan Method, 5. The Perpose Method on a Hadith, 6. Method of using al-Ma'thur, 7. Method of Using al-Qadaya al-Lughah. In this addition, Abu `Ubayd's Kitab Gharib al-Hadith has a good influence to Ulema who lived with him and after him, among others : there are Ulema who reference the Hadith as Hujjah, there are Ulema who rewrite the Gharib al-Hadith, there are Ulema continue the writing of Gharib al-Hadith, there are the Ulema summarizing the Gharib al-Hadith al-Harawi, there are Ulema who follow the method of writing the Gharib al-Hadith al-Harawi, and there are Ulema who make new methods. In conclusion, Abu `Ubayd's Kitab Gharib al-Hadith has 7 methods in writing. In this addition, this Kitab has a major influence on Islamic treasures, thanks to the Kitab was born other Kitabs both one field and another.


2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Nyoman Suadnyana Pasek

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh kecerdasan intelektual pada tingkat pemahaman akuntansi, yang dimoderasi oleh kecerdasan emosional dan kecerdasan spritual. Metode penelitian yang digunakan dalam penelitian ini adalah explanatory research, yang akan menjelaskan hubungan kausal antara variabel independen tersebut terhadap variabel dependen dengan dua variabel pemoderasi. Pengumpulan data dilakukan melalui kuesioner dan data sekunder. Sedangkan analisis data yang digunakan meliputi analisis deskriptif, uji asumsi klasik dan analisis verifikatif dengan menggunakan Moderated Regression Analysis (MRA). Berdasarkan hasil penelitian dapat diketahui bahwa (1) Kecerdasan intelektual berpengaruh positif dan signifikan terhadap pemahaman akuntansi. Artinya dengan kecerdasan intelektual yang baik maka mahasiswa akan lebih mudah memahami tentang pemahaman akuntansi, (2) Kecerdasan emosional dapat meningkatkan pengaruh kecerdasan intelektual pada tingkat pemahaman akuntansi secara positif dan signifikan. (3) Kecerdasan spiritual dapat meningkatkan pengaruh kecerdasan intelektual pada tingkat pemahaman akuntansi secara positif dan signifikan.Kata kunci: Kecerdasan Intelektual, Kecerdasan Emosional, Kecerdasan Spiritual, Pemahaman Akuntansi ABSTRACTThis study aims to reveal the effect of the intellectual at the level of understanding of accounting, moderating by emotional intelligence and spiritual intelligence. The method used in this research is explanatory research, which would explain the causal relationship between the independent variable on the dependent variable that is reinforced by moderating variables through hypothesis testing. Data collected through questionnaires and secondary data. While the data analysis includes descriptive analysis, the classical assumption test and verification analysis using Moderated Regression Analysis (MRA).Based on the results of this research is that (1) the intellectual positive and significant impact on the understanding of accounting. This means that with good intelligence quotient, the student will be easier to understand about the understanding of accounting, (2) Emotional intelligence can enhance intellectual influence on the level of understanding of accounting is positive and significant. (3) Spiritual intelligence Can enhance intellectual influence on the level of understanding of accounting is positive and significant. Therefore, someone who has a high spiritual intelligence will also motivate students to study harder and have higher creativity.                                                                              Keywords: Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence, Understanding Accounting


2020 ◽  
Vol 3 (1) ◽  
pp. 245
Author(s):  
Aynun Nurmayanti ◽  
Widayati Widayati

This study aims to determine and analyze licensing arrangements that seek to be integrated electronically (Online Single Submission-OSS) in legislation, the application of OSS in Pekalongan City, and to know and analyze the constraints of OSS implementation in Pekalongan City and its solutions. This study uses a sociological juridical approach with descriptive analysis research specifications. The data used are primary data and secondary data obtained through interviews and literature study. Data analysis method used is qualitative analysis. Furthermore, based on the results of the study it can be concluded: that 1) Government Regulation Number 24 of 2018 On Electronically Integrated Business Licensing seeks to regulate all licenses in Indonesia, but in practice the implementation can only reach a portion of licensing in Indonesia; 2) The issuance of PP 24/2018 does not regulate the transition period of its enactment, the OSS system is not ready, the NSPK has passed the stipulation 15 (fifteen) days since the issuance of the PP, the OSS system has not used Digital Signature, and the weak aspects of supervision, and inefficiency in obtaining permits.Keywords: OSS; Integrated Business Licensing; PP; NSPK.


2017 ◽  
Vol 3 (1) ◽  
Author(s):  
Imroatu Choiroh Masula ◽  
Endang Indartuti ◽  
Bagoes Soenarjanto

Attractions Puger Beach in Jember District, East Java Province. Puger Beach 35 km northwest of the city of Jember known as a fish auction, will Puger Beach has a very interesting beauty with a large waves also can be used for surfing. Another potential that can be developed is the island of Nusa Barong is located not far from Puger Beach, Development of attractions that must be done with more focused and sustainable.The formulation of this research is how is the strategy of puger beach tourism development in increasing the tourists in Jember District Government? So the purpose of the research is to analyze the strategy of puger beach tourism development in increasing the tourists. Sources of data in this study are primary data and secondary data. Primary data was obtained by conducting interviews to tourism managers, the public. Related offices and visitors who are in the location of research, while secondary data obtained from BPS, Department of Culture and Tourism Kab. Jember, libraries and internet, data analysis techniques used using Descriptive Analysis method while to obtain tourism development strategy using SWOT analysis.Based on the results of data analysis and discussion that has been done, it can be concluded tourism object. Puger Beach can be developed using aspects of attractiveness, accessibility aspects, aspects of activities and facilities, social, economic and cultural aspects. In addition, the output of this research is the making of policies and programs that can be used in the development of Puger Beach tourism destination. Keywords: Development Strategy, SWOT Analysis, Policy


2020 ◽  
Vol 5 (1) ◽  
pp. 47-61
Author(s):  
Sri Mulyati

The research aimed at finding out speaking ability of second grade elementary students by using Think Talk Write learning model. The data retrieval was carried out for four days. The problem was lack of teachers’ innovation in improving students’ speaking ability so the researcher decided to carry out this model. The research method was descriptive qualitative. Primary data was taken from this research result and secondary data was taken from published journals. Data analysis techniques were triangulation and data reduction from interview, observations, students’ activities, and students’ presentation results. The result of this study showed that on the first day of observation the students were still in low category, while on the second day to the fourth day, 25 students were in fast category and only 2 students were in medium category. Based on this result, it can be concluded that Think Talk Write learning model can improve speaking ability of second grade elementary students. 


2017 ◽  
Vol 13 (2A) ◽  
pp. 311
Author(s):  
Thirza ., Kambey ◽  
Paulus A. Pangemanan ◽  
Mex L. Sondakh

The objective of this research is to know rambutan fruit income ratio during holiday and not holiday. This research was conducted in Talawaan Village Talawaan Subdistrict. For three months, ie from June to August 2015, from preparation, data collection to the preparation of research reports. The data used are primary data obtained through interviews to 20 (twenty) respondents of rice farmers and 20 respondents for sellers of Rambutan Fruit and secondary data obtained from the government of Talawaan subdistrict of North Minahasa. Data analysis used in this research is descriptive analysis, where the data collected will be presented in tabular form. The results showed that agro-tourism influenced the income of rambutan fruit seller is seen from the day of the holiday increment compared to the day is not a holiday.


2018 ◽  
Vol 14 (3) ◽  
pp. 67
Author(s):  
Pebriani Soulun Salu ◽  
Charles R. Ngangi ◽  
Mex Frans Lodwyk Sondakh

This study aims to find out how the perceptions of the peasant community towards the tradition of rambu solo / traditional funeral in Marinding Village. This study lasted for 4 (four) months starting from April 2018 to July 2018 in Marinding Village, Mengkendek Sub-district, Tana Toraja Regency. The data collection method used is primary data collected through direct interviews with the community members and secondary data obtained from the Marinding Village Office. The sampling method used the purposive sampling method. The number of respondents is 15 people. Data analysis used was descriptive analysis. The results showed that there were two types of perceptions from the farmers community towards the tradition of rambu solo / traditional funeral in Marinding Village, Mengkendek Sub-district, Tana Toraja District, namely not supporting and supporting. There are 8 out of 15 respondents who do not support the rambu solo tradition because it is considered a waste that costs very large and expensive and is often for showing their social status in the community. But there is also support in which 7 out of 15 respondents support this tradition because the tradition of the rambu solo tradition reflects the life of the Toraja people who like togetherness and family. In addition, the implementation of solo signs opened up markets and huge profits for the rice farmers, coffee, and cattleman, especially for buffalos and pigs, because they could sell their all agricultural products to people who carried out rambu solo tradition which were usually carried out after the harvest period.*eprm*.


2021 ◽  
Vol 17 (2) ◽  
pp. 373
Author(s):  
Rivaldy Angelo Karundeng ◽  
Gene Henfried Meyer Kapantow ◽  
Theodora M. Katiandagho

This study aims to determine the income of horticultural traders in Tanawangko Market, Borgo Village, Tombariri District, Minahasa Regency during the Covid-19 pandemic. This research was conducted for two months, namely in October and November 2020. The method used in this study was a survey method by taking primary data and secondary data. The data analysis used in this research is descriptive analysis which is presented in tabular form. The results of research, total revenue of Rp. 2,909,750 while the total cost of Rp. 2,097,450 consisting of business capital and market retribution costs. The profit of Tanawangko market traders during the Covid 19 pandemic was an average of IDR 812,300 / week.


2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Kusuma Lestari Wijaya ◽  
Hari Santoso ◽  
Ahmad Syauqi

Masker is a traditional material natural cosmetic such as fruit and herbs that are useful as smooth skin and beauty. Masker has the benefit of skin tightening and body odors. Therefore, this study aimed to determine the proportion of jicama starch and powdered leaves katuk the results of mask of the skin in women. The research method was used survey to the panelists and descriptive statistical methods. The independent variable in this study was the number of jicama starch and powdered leaves of katuk used by comparison 7.5 g: 7.5 g, 9 g: 6 g, and 12 g: 3 g. The dependent variable in this study was the result of masks that include color, texture, aroma, adhesiveness, and after the use of data analysis used is descriptive analysis using correlation and continued with the test sign test. The results of descriptive analysis and correlation are the best proportion of which 12 g jicama starch: 3 g of powdered katuk leaves. While the analysis results Sign Test for Two Sample Paired Data for 9 g jicama starch: 6 g of powdered katuk leaves show there is a change after application. Both, there are changes that occur in the skin after application.ABSTRAKLulur merupakan kosmetik tradisional berbahan dasar alami seperti buah-buhan dan rempah-rempah yang berguna sebagai kehalusan kulit dan kecantikan. Lulur memiliki manfaat mengencangkan kulit dan mengatasi bau badan. Penelitian ini bertujuan untuk mengetahui proporsi pati bengkuang dan bubuk daun katuk terhadap hasil jadi lulur kulit pada wanita. Metode penelitian yang di gunakan adalah survei pada panelis dengan desain statistik deskriptif. Variabel bebas dalam penelitian ini adalah jumlah pati bengkuang dan bubuk daun katuk yang digunakan  dengan perbandingan 7,5 g : 7,5 g, 9 g : 6 g, dan 12 g : 3 g. Variabel terikat dalam penelitian ini adalah hasil jadi masker yang meliputi warna, tekstur, aroma, daya lekat, dan setelah penggunaan analisis data yang digunakan adalah analisis deskriptif menggunakan uji korelasi dan dilanjutkan dengan dengan uji sign test atau disebut uji tanda. Hasil analisis deskriptif dengan uji korelasi  proporsi terbaik yaitu 12 g pati bengkuang : 3 g bubuk daun katuk. Sedangkan hasil analisa Sign Test For Two Sampel Paired Data untuk 9 g pati bengkuang : 6 g bubuk daun katuk menunjukkan  terdapat perubahan setelah pemakaian. Keduanya terdapat perubahan yang terjadi pada kulit setelah pemakaian.                                                                                           Kata kunci: Lulur kulit, pati bengkuang, bubuk daun katuk.


2020 ◽  
Vol 16 (2) ◽  
pp. 219
Author(s):  
Christofel Denis Ratu ◽  
Rine Kaunang ◽  
Tommy Fredy Lolowang

This study aims to analyze the income of leek farming in Manembo Village, Passi Timur Sub-district, Bolaang Mongondow Regency. This research lasted for 2 months, from November to December 2019. Sampling in this study was carried out by simple random sampling method with a number of respondents were 25 leek farmers. Primary data were collected through direct interviews using a list of questions (questionnaires) that have been prepared. Secondary data were obtained from the literature related to this research and related institutions. Data analysis used in this research is to use quantitative descriptive analysis and expenditure (production costs) to analyze the income of leek farming. The results showed that the income of onion farming in Manembo Village, East Passi District, Bolaang Mongondow District per farmer on average was IDR. 2,688,800.- *eprm*


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