scholarly journals Analisis Pengaruh Kecerdasan Emosional, Spiritual, Sosial dan Fasilitas Pembelajaran Terhadap Tingkat Pemahaman Akuntansi

2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Djoko Kristianto ◽  
Suharno Suharno
Keyword(s):  
Emotional Intelligence ◽  
Social Intelligence ◽  
Spiritual Intelligence ◽  
Accounting Students ◽  
Calculation Results ◽  
Level Of Understanding

This study aims to analyze the influence of intellectual, emotional, spiritual, social and learning facilities on the level of accounting understanding. While respondents in this study were accounting students of the seventh semester of the Faculty of Economics at Slamet Riyadi University, total 84 students. The results of the study 1)) obtained the value of Sig (0.043) <0.05 means that emotional intelligence influences the understanding of accounting, 2) The calculation results obtained Sig (0.565)> 0.05 which means there is no influence of spiritual intelligence on the level of accounting understanding , 3) The calculation results obtained Sig (0.224)> 0.05 means there is no influence of social intelligence on the level of understanding of accounting and, 4) The calculation results obtained Sig (0.048) <0.05 this means there is an influence of learning facilities on level of understanding of accounting.Keywords: Emotional Intelligence, Spiritual, Social and Accounting Understanding Level

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

scholarly journals Influence of Gender, Emotional and Spiritual Intelligence on the Level of Accounting Understanding

2021 ◽  
Vol 1 (2) ◽  
pp. 77-84
Author(s):  
Ayu Indira Dewiningrat ◽  
Jonathan Jacob Paul Latupeirissa
Keyword(s):  
Emotional Intelligence ◽  
Regression Analysis ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Spiritual Intelligence ◽  
Accounting Students ◽  
Analysis Technique ◽  
Level Of Understanding ◽  
The City

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.

scholarly journals PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, PERILAKU BELAJAR, DAN LINGKUNGAN BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI DENGAN PERKEMBANGAN TEKNOLOGI SEBAGAI VARIABEL PEMODERASI

2018 ◽  
Vol 2 (2) ◽  
pp. 139
Author(s):  
Meitha Tyas Utami ◽  
Sumaryanto Sumaryanto
Keyword(s):  
Emotional Intelligence ◽  
Learning Environment ◽  
Sampling Technique ◽  
Spiritual Intelligence ◽  
Accounting Students ◽  
Test Results ◽  
Behavioral Learning ◽  
Technological Developments ◽  
Level Of Understanding ◽  
The Relationship

The level of student understanding of accounting is not only measured by  the intelligence but also the emotional intelligence can be measured, spiritual intelligence, learning behavior, and the learning environment in this study is an independent variable. While the dependent variable is the level of understanding of accounting. Added moderating variable is the development of technology. The study sample of 180 accounting students UGM, STIE YKPN, UPN Veteran Yogyakarta, and UAD taken using purposive sampling technique. Data analysis techniques used in this study is a linear regression, moderated regression analysis, and the Chow test. Result of research indicate that emotional intelligence, spiritual intelligence, behavioral learning, and the learning environment does not affect the level of understanding of accounting, which means that the hypothesis first, second, third, and fourth is unacceptable. In addition, the MRA test results and test results show that the Chow technological developments do not strengthen the relationship between emotional intelligence, spiritual intelligence, behavioral learning, and the learning environment to the level of understanding of accounting, which means that the hypothesis fifth, sixth, seventh, and eighth is not acceptable.

scholarly journals The Role of Enterprise Intelligence through Social Media Support on SMEs’ Performance in Increasing Sales

2021 ◽  
Vol 4 (2) ◽  
pp. 2967-2975
Author(s):  
Doni Sahputra ◽  
Ade Parlaungan Nasution ◽  
Siti Lam’ah Nasution
Keyword(s):  
Social Media ◽  
Emotional Intelligence ◽  
Data Analysis ◽  
Social Intelligence ◽  
Sampling Technique ◽  
Spiritual Intelligence ◽  
And Performance ◽  
Financial Intelligence

This study aims to analyze the effect of entrepreneurial intelligence through the role of social media on the performance of SMEs in increasing sales. The type of research used is explanatory research with Accidental Sampling technique. The number of samples determined was 80 respondents. Data analysis in this study using SmartPLS version 3.0 software. The results showed that entrepreneurial intelligence consisting of elements of financial intelligence, emotional intelligence, social intelligence and spiritual intelligence had an effect on the performance of SMEs through the role of social media, social media had an effect on performance and sales and performance had an effect on sales.

scholarly journals Dapatkah Love Of Money Sebagai Variabel Intervening Pengaruh Variabel Kecerdasan Terhadap Persepsi Etis Mahasiswa Akuntansi??

2017 ◽  
pp. 93
Author(s):  
Sigit Hermawan ◽  
Wika Nurlia
Keyword(s):  
Emotional Intelligence ◽  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Quantitative Research ◽  
Spiritual Intelligence ◽  
Accounting Students ◽  
Ethical Perceptions ◽  
Love Of Money ◽  
The Love Of Money ◽  
Simultaneous Influence

ABSTRACT The purpose of this study is to test the love of money as an intervening variable for the influence of intellectual intelligence, emotional intelligence, and spiritual intelligence on the ethical perceptions of accounting students. This study also tested partially and simultaneously the influence of intellectual intelligence, emotional intelligence, and spiritual intelligence on the ethical perceptions of accounting students. This research is in the field of associative quantitative research and testing five hypotheses. The sample of this research is 141 accounting students. The analysis is done by multiple regression analysis. The results suggest that love of money could not be an intervening variable for the influence of intellectual intelligence, emotional intelligence, and spiritual intelligence on the ethical perceptions of accounting students. There are both partial and simultaneous influence for intellectual intelligence, emotional intelligence, and spiritual intelligence on the ethical perceptions of accounting students   Keywords: love of money,  intellectual intelligence, emotional intelligence, and spiritual intelligence, ethical perceptions

scholarly journals ANALISIS PENGARUH FAKTOR-FAKTOR PSIKOLOGIS MAHASISWA TERHADAP KEBERHASILAN MENDAPAT GELAR SARJANA DI BIDANG AKUNTANSI

2019 ◽  
Vol 3 (2) ◽  
Author(s):  
Luh Kade Datrini ◽  
Komang Adi Kurniawan Saputra ◽  
Made Andika Pradnyana Wistawan
Keyword(s):  
Emotional Intelligence ◽  
Quantitative Methods ◽  
Sampling Technique ◽  
Bachelor's Degree ◽  
Learning Motivation ◽  
Spiritual Intelligence ◽  
Accounting Students ◽  
Learning Behavior ◽  
Validity And Reliability ◽  
Behavior Learning

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

scholarly journals Elemen Kecerdasan Wirausaha Untuk Meningkatkan Kinerja Industri Kecil dan Menengah (IKM) di Surabaya

2017 ◽  
Vol 10 (1) ◽  
pp. 73
Author(s):  
Rudi Santoso ◽  
Candraningrat Candraningrat ◽  
Lilis Binawati
Keyword(s):  
Emotional Intelligence ◽  
Social Intelligence ◽  
Hypothesis Test ◽  
Spiritual Intelligence ◽  
The Other ◽  
Analysis Method ◽  
Coverage Area ◽  
Independent Variables ◽  
Financial Intelligence ◽  
Practical Implications

The aims of this study is to know the influence of the four intelligences as independent variables on the performance of Small and medium Industries (SMI’s) in Surabaya Indonesia. The population of this research is SME’s in Surabaya, Indonesia which build by Department of Industry and Trade, Surabaya. The samples of this research is 100 small and medium industries. Analysis method used multiple regression analysis. The result of coefficient determination (R2) shows that the influence of all variables which are Spiritual Intelligence, Financial Intelligence, Emotional Intelligence dan Social Intelligence have contributed 56,7% to performance. While the other 43.3% contributed by another variable which is not discussed in this study. The hypothesis test shows that as simultaneously these 4 (four) variable shave significantly affect to the performance of SME’s, but as partially by t-test shows that Financial Intelligence and Emotional Intelligence and Social Intelligence have significantly affected to performance but Spiritual Intelligence have no significant effect on Performance of SME’s in Surabaya. Limitation of this study is to use a small research sample. In addition, the scope of the study area is too narrow, which is limited to Surabaya. Therefore, further research can be developed from the side of the number of samples used and the wider coverage area. The practical implications of this research are useful for IKM development in Surabaya. This development is done through 3 elements of entrepreneurial intelligence that is financial intelligence, social intelligence, and emotional intelligence. The three main elements are further developed with the aim that IKM in Surabaya will be more sustainable

scholarly journals PENGARUH KECERDASAN INTELEKTUAL, EMOSIONAL DAN SPRITUAL TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI DALAM PRAKTIK PELAPORAN KEUANGAN

InFestasi ◽  
2019 ◽  
Vol 15 (1) ◽  
pp. 23
Author(s):  
Arisman ◽  
Darmuji
Keyword(s):  
Emotional Intelligence ◽  
Regression Analysis ◽  
Linear Regression ◽  
Financial Reporting ◽  
Ethical Behavior ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Spiritual Intelligence ◽  
Accounting Students ◽  
Reporting Practices

<p><em>This aims of this sudy was to obtain empirical evidence about the influence of intel-lectual intelligence, emotional intelligence and spiritual intelligence to ethical behavior accounting students in financial reporting practices. The population of this research was 37 accounting students at the Jambi Polytechnic. The data analysis technique used is simple linear regression analysis and multiple linear regression analysis. The results of this study indicate that intellectual intelligence, emotional intelligence and spiritual intelligence positively influence the ethical behavior of accounting students in financial reporting practices.</em></p>

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