scholarly journals KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, DAN KECERDASAN SPIRITUAL BERPENGARUH TERHADAP PEMAHAMAN AKUNTANSI PADA MAHASISWA

2017 ◽  
Vol 13 (1) ◽  
pp. 1-18
Author(s):  
Deswati Supra

The aims of this study is to determine the influence of Intellectual Intelligence,Emotional Intelligence, and Spiritual Intelligence toward Accounting Understanding ofAccounting Under Graduate Students at STIE Rahmaniyah Sekayu. Theoretical basiswere used in this study are intellectual intelligence, emotional intelligence, spiritualintelligence, and understanding of accounting. Independent variables in this study wereintellectual intelligence, emotional intelligence, and spiritual intelligence. While thedependent variable was the understanding of accounting. The population in this studywas all students of S1 Accounting in academic year 2013/2014 with the total numberwas 186 people. The sample in this study was 127 respondents.Technique for collecting the data in this study were done by interview andquestionnaires. This research used multiple regression analysis with data processing toolusing SPSS version 20 program. This research found Intellectual Intelligence, EmotionalIntelligence, and Spiritual Intelligence significantly and positively influence to theUnderstanding of Accounting to the under graduate students of Accounting at STIERahmaniyah Sekayu.

2017 ◽  
Vol 13 (1) ◽  
pp. 1-18
Author(s):  
Deswati Supra

The aims of this study is to determine the influence of Intellectual Intelligence,Emotional Intelligence, and Spiritual Intelligence toward Accounting Understanding ofAccounting Under Graduate Students at STIE Rahmaniyah Sekayu. Theoretical basiswere used in this study are intellectual intelligence, emotional intelligence, spiritualintelligence, and understanding of accounting. Independent variables in this study wereintellectual intelligence, emotional intelligence, and spiritual intelligence. While thedependent variable was the understanding of accounting. The population in this studywas all students of S1 Accounting in academic year 2013/2014 with the total numberwas 186 people. The sample in this study was 127 respondents.Technique for collecting the data in this study were done by interview andquestionnaires. This research used multiple regression analysis with data processing toolusing SPSS version 20 program. This research found Intellectual Intelligence, EmotionalIntelligence, and Spiritual Intelligence significantly and positively influence to theUnderstanding of Accounting to the under graduate students of Accounting at STIERahmaniyah Sekayu.


Author(s):  
DedyDwi Arseto ◽  

This study aims to determine how the Effect of Capital Adequacy Ratio (CAR) and Liquidity on Profitability of Islamic Commercial Banks in Indonesia for the 2015-2019 Period. The results of data processing using the SPSS 17 For Windows program resulted in multiple regression analysis with two independent variables and one dependent variable showing that Y = 1.108 +1.404X1 - 0.240 X2, meaning that profitability is influenced by Capital Adequacy Ratio (CAR) and Liquidity. Furthermore, the results show that the Capital Adequacy Ratio (CAR) and Liquidity variables can explain the Profitability variable 36%, the remaining 64% is explained by other variables. The results of the hypothesis test state that: Hypothesis 1 is accepted, this can be seen from the value of tcount>ttable, then the Capital Adequacy Ratio (CAR) has an effect on profitability. The second hypothesis is rejected, it can be seen from the value of tcountFtable, it is stated simultaneously that Capital Adequacy Ratio (CAR) and Liquidity have an effect on Profitability.


2020 ◽  
Vol 2 (1) ◽  
pp. 13-15
Author(s):  
Adi Sucipto ◽  
Hasanuddin Remmang ◽  
Haeruddin Saleh

Penelitian ini bertujuan menguji pengaruh Etika Pegawai, Pelayanan Publik dan Reformasi Birokrasi terhadap Penerapan Zona Integritas. Pengaruh Etika Pegawai, Pelayanan Publik dan Reformasi Birokrasi terhadap Penerapan Zona Integritas pada Lembaga Pemasyarakatan Kelas I Makassar Responden dalam penelitian ini adalah Pengunjung dan keluarga nara-pidana Lembaga Pemasyarakatan Kelas I Makassar. Jumlah pengunjung yang menjadi sampel penelitian ini adalah 55 orang. Metode penentuan sampel yang digunakan dalam penelitian ini adalah Simple Random Sampling, sedangkan metode pengolahan data yang digunakan peneliti adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa Etika Pegawai dan Pelayanan Publik berpengaruh signifikan terhadap Penerapan Zona Integritas di Lembaga Pemasyarakatan Kelas I Makassar.     This study examines the effect of employee ethics and the improvement of public services on the implementation of the integrity zone. The effect of employee ethics, and improvement of public services on the implementation of integrity zone on Lembaga Pemasyarakatan Kelas 1 Makassar. Respondents in this study were Makassar class in penitentiary visitors. the number of visitors who sampled this study was 55 people. the method of determining the sample used in this study is simple random sampling, while the data processing method used by researchers is multiple regression analysis. the results of this study indicate that employee ethics and public services have a significant effect on the implementation of the integrity zone in Makassar class in penitentiary.


2021 ◽  
Vol 1 (2) ◽  
pp. 145-152
Author(s):  
Juni Eliana Prasetya N ◽  
Moh. Faizal ◽  
Choirunnisak Choirunnisak

In this study, there are results that contradict the theory which states that the higher the level of training and motivation, the employee's performance should increase.  In this study, training had no effect and motivation had no positive effect. This study aims to determine the effect of training and work motivation on employee performance in Kopiloka 3.0.  The population in this study were all employees at Kopiloka 3.0, which amounted to 15 people with a sample of 15 people using saturated sampling.  The data analysis technique in this study used SPSS 24 software, which consisted of data quality test, classical assumption test, multiple regression analysis, and hypothesis testing. By using multiple regression analysis, the results of the study show that training has no effect on employee performance.  Motivation has a significant effect on employee performance.  Simultaneously (together) the independent variables of training and motivation have an effect on employee performance.


2015 ◽  
Vol 13 (03) ◽  
Author(s):  
Debbie Deborah. S. Mokolinug ◽  
Novi S. Budiarso

Breakthroughs related to the application of Information Technology in taxation activity continues to be done in order to facilitate, improve and optimize the service to taxpayers. There are many factors that influence the success of applied information technology. It is associated with a recent study also analyzes the success of information technology established by the Directorate General of Taxation (DGT) is an e-SPT This study was conducted to verify the success of e-SPT system used by employers taxable. The purpose of this study was to determine the effect of practicality, ease of calculation, the ease of reporting and reliability of e-tax return on tax data processing efficiency. The analytical method used is multiple regression analysis. The results showed that the practicality and ease of calculation significantly affect the efficiency of data processing tax on taxable employers in Tomohon while reporting the ease and convenience of e-SPT does not significantly affect the efficiency of data processing tax on taxable employers in Tomohon


2021 ◽  
Vol 18 ◽  
pp. 1498-1511
Author(s):  
Yaty Sulaiman ◽  
Ng Kel Lie

Caregiver or childcare employee is responsible to produce excellent quality in taking care of the children. A good practice of quality assurance among employees is important to develop the future generations. The objective of this research is to identify the factors that influence quality assurance among childcare employees in Selangor. It is to determine the relationship between factors (physical facilities, employee commitment, communication, and employee competencies) and quality assurance. A random sampling technique was used to select respondents from the registered childcare centers in Selangor, Malaysia. The study used quantitative approach through structured questionnaires developed from previous research. Among 450 survey questionnaires distributed, only 379 questionnaires were accepted and used for analysis. Study uses SPSS 22.0 to analyze data. Methodologies such as Pearson Correlation and Multiple Regression Analysis were conducted in analyzing the data. Findings revealed that quality assurance is having a positive relationship with physical facilities, employee commitment, communication, and employee competencies, with the overall results of the multiple regression analysis showed that all independent variables have relationships with the dependent variable at p=0.000. The result of this test also indicated that all independent variables have positive beta coefficient value as physical facilities, employee commitment, communication and employee competencies at 0.372, 0.251, 0.064 and 0.103 respectively. Thus, this study adds to better understanding of the total quality management (TQM) which is the main underlying theory used to develop the research framework. In general, Total Quality Management (TQM) advised on the factors such as physical facilities, employee commitment, employee competencies, and communication that when applied, could get the best result of employees.


Author(s):  
Levent Sangün ◽  
O. Ýnanç Güney

In fisheries science, high number of morphometric measures (independent variables) taken from different parts of the fish complicates the estimation of the body weight (dependent variable). Therefore, the researchers are seeking for a solution facilitating the interpretation of the equations of correlation between the characteristics. One way to deal with this challenge is the dimension reduction by means of stepwise multiple regression analysis. The aim of this study is to explain total variation with the same accuracy by using fewer independent variables. To accomplish this, 12 morphometric measures from 210 individuals of Serranus cabrilla were measured to estimate the body weight. Firstly, the 95% of the variation was explained by means of multiple regression analysis by using all variables. Then, by step-wise method, the same results were achieved with fewer independent variables. Finally, the variables with inter-multicollinearity eliminated and with two remaining independent variables determination coefficients resulted as 95%. The result showed that using more variables does not create significant distinction for accuracy to estimate the body weight although; the total length and body dept was the most effective features for weight.


Author(s):  
Sigit Hermawan ◽  
Wika Nurlia

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


2018 ◽  
Vol 17 (4) ◽  
pp. 314-319
Author(s):  
R. B. Ivut ◽  
P. V. Popov ◽  
P. I. Lapkovskaya ◽  
I. V. Emelyanovich

The paper substantiates the necessity to study a transport infrastructure in the context of its impact on socioeconomic indicators pertaining to the development of a certain region. The importance of this study is confirmed by the goals and objectives of the transport system development of the Republic of Belarus, which are outlined in the National Strategy of the Republic of Belarus for Sustainable Socio-Economic Development for the period until 2030, and they are considered as well as priority areas for the development of Minsk region, presented in the Sustainable Development Strategy of Minsk Region for 2016–2025. The influence of eight indicators for transport infrastructure development of Minsk region on four key socio-economic indicators of the region development such as gross regional product, investment in fixed assets, revenues of consolidated budgets, average wage level has been investigated in the paper. A multiple regression analysis has been applied for assessing a relationship between dependent and independent variables. A step selection method has been used as a method of multiple regression analysis. All calculations have been carried out in the IBM SPSS Statistics 20 program. As a result of the study correlation indicators have been established between dependent and independent variables, relationships between variables and dependencies have been determined in the paper. The reliability of the obtained results have been verified with the help of the Fisher and Student's criteria. The obtained results have made it possible to identify key indicators for a transport infrastructure of Minsk region which have the greatest impact on socio-economic development of this region and can be used to analyze an investment attractiveness of Minsk region.


2006 ◽  
Vol 6 (2) ◽  
pp. 155
Author(s):  
Arfan Ikhsan

<p class="Style1">This research try to find some variables that influence entrepreneurial mental attitude at government of Serdang Bedagai Regency. independent variable which considered in this research is hierarchy, formalizes, trust, mission, ethics and regulation barriers level. Those independent variables will be able to improve society satisfaction, reduc­tion of level of bureaucracy and improvement of risking tendency. The data of this research collected from organization chart of Serdang Bedagai Regency. Amount of 68 responders participated in this research. Hereinafter this data processed by using multiple regression analysis. The result shows that formalizes, trust, mission, ethics and regulation barriers level have an effect significantly toward society satisfaction and also bureaucracy. Meanwhile risking tendency is significantly influenced by hierarchy, formalizes, mission and ethics.</p><p class="Style1" align="center">Key Words: hierarchy, formalizes, trust, mission, ethics and regulation barriers level</p>


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