PENGARUH MOTIVASI, KREATIFITAS, DAN MENTALITAS TERHADAP PENDIDIKAN AKUNTANSI PADA PERGURUAN TINGGI SWASTA DI KOTA PADANG

2013 ◽  
Author(s):  
Lisa Fitriani Rahman
Keyword(s):  
Hypothesis Testing ◽  
Private Universities ◽  
Sampling Technique ◽  
Accounting Education ◽  
Accounting Students ◽  
Primary Data ◽  
Accounting Curriculum ◽  
Accounting Courses ◽  
Almost All ◽  
The City

Accounting education is taught in some private universities has impressed as stagnant knowledge, mechanical, and oriented material that causes a lot of students in general become saturated in the learning process. In Indonesia at several universities, almost all accounting courses little or no charge to enter the motivation, creativity, and mentality in the accounting curriculum-based motivation, creativity, and mentality can only he done well when formulated in a more complete firm of the curriculum. Therefore, this study examines the effect of motivation, creativity and mentality in accounting education to obtain empirical evidence. In this study using primary data obtained through questionnaires from a list of questions posed to accounting students in private universities in the city of Padang. The sample in this study was conducted with a purposive sampling technique where the sampling method was based on certain criteria, namely : involving student participants who majored in accounting class of 2010, 2011, and 2012 who had studied the sciences and overall accounting associated with accounting. Testing the hypothesis of this research is conducted with multiple regression analysis. The first hypothesis testing results found that motivation does not significantly influence accounting education in private universities Padang. The second hypothesis testing results found that creativity significantly influence accounting education in private universities Padang. The third hypothesis testing results found that significantly influence the mentality of accounting education in private universities Padang.

scholarly journals Model Faktor Determinan Pemilihan Karir Mahasiswa Akuntansi Sebagai Konsultan Pajak Pada Universitas Swasta Di Kota Medan

2020 ◽  
Vol 21 (01) ◽  
Author(s):  
Edisah Putra Nainggolan ◽  
Maya Sari ◽  
M. Firza Alpi ◽  
Jufrizen Jufrizen
Keyword(s):  
Professional Training ◽  
Private Universities ◽  
Private University ◽  
Accounting Students ◽  
Primary Data ◽  
Career Selection ◽  
Professional Recognition ◽  
And Gender ◽  
The City ◽  
Selection Of

This study aims to produce a Model of Determining Career Selection of Accounting Students as Tax Consultants at Private Universities in the City of Medan. While the specific objective: Studying the factors that influence the Career Selection of Accounting Students as a Tax Consultant at a Private University in the City of Medan. The population in this study were all accounting students in several private universities in Medan. Sampling in this study used purposive sampling with proposals from accounting majors in semester II, IV, VI and VIII. Determination of the number of samples in this study is based on the Central Limit Theorema which says the number of samples to reach a normal curve of at least 30 respondents. The type of data used in this study uses primary data. Data collected by distributing questionnaires to students. The data analysis technique used is descriptive statistical analysis and multiple regression analysis. The results showed that partial and simultaneous work environment, personality, social values, professional recognition, professional training and gender significantly influence the Career Interests of Private University Accounting Students in Medan City

scholarly journals ANALISIS FAKTOR PEMBENTUK BAURAN PEMASARAN PADA NASABAH BANK BNI SYARIAH CABANG PADANG

Jurnal Ecogen ◽  
2019 ◽  
Vol 1 (4) ◽  
pp. 925
Author(s):  
Aulia Agusatria ◽  
Abel Tasman
Keyword(s):  
Descriptive Analysis ◽  
Sampling Technique ◽  
Marketing Mix ◽  
Research Data ◽  
Primary Data ◽  
Islamic Banks ◽  
Validity And Reliability ◽  
Instrument Testing ◽  
Quantitative Descriptive ◽  
The City

This study aims to analyze the factors forming the marketing mix at BNI Syariah customers in Padang Branch. This type of research is quantitative descriptive. The population of this research is customers of Islamic banks in the city of Padang with a sample of 100 customers obtained using Slovin formula. The sampling technique is accidental sampling. Research data are primary data collected by questionnaire. Instrument testing uses validity and reliability tests. Data were analyzed by descriptive analysis and factor analysis. The results of the study showed that of the eight factors there were six factors that influence the form of the marketing mix for customers of the BNI Syariah branch of Padang Branch.Keyword: Marketing Mix

scholarly journals PENGARUH PEMAHAMAN WAJIB PAJAK DAN MANFAAT PAJAK RESTORAN TERHADAP KESADARAN WAJIB PAJAK MEMBAYAR PAJAK (STUDI KASUS PADA USAHA RESTORAN DI KOTA TOMOHON)

2014 ◽  
Vol 8 (3) ◽  
Author(s):  
Arian Sumando Butarbutar ◽  
Harijanto Sabijono ◽  
Heince R.N Wokas
Keyword(s):  
Regression Analysis ◽  
Hypothesis Testing ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Analytical Method ◽  
T Test ◽  
Primary Data ◽  
Tax Benefits ◽  
Tax Payers ◽  
The City

This study aims to determine the effect of taxpayer understanding and awareness of tax benefits to the restaurants taxpayer pays taxes . Sources of data used in this study is primary data derived from taxpayer restaurant in Tomohon. The analytical method used is multiple regression analysis. The results of the regression analysis resulted in the equation r Y = 8.000 + 0.136 X1 + 0.440 X2 . R2 value of 0.303 indicates the proportion of the taxpayer contributes understanding and awareness of tax benefits to the restaurants taxpayer pays tax at a restaurant in Tomohon 30.3 %. And korelsi coefficient ( r) of 0.550 . Hypothesis testing using t-test showed that no taxpayer understanding partial effect on consciousness taxpayer pays tax while the restaurant in Tomohon city restaurant tax benefits significantly influence the consciousness of the top tax payers in the city of Tomohon.

scholarly journals Analysis Of Elpiji Gas User Consumer Perception

2020 ◽  
Vol 2 (2) ◽  
pp. 51-56
Author(s):  
Aprian Sadlin ◽  
Sri Ernawati
Keyword(s):  
Sampling Method ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Primary Data ◽  
Liquefied Petroleum Gas ◽  
Test Analysis ◽  
Processing Data ◽  
Cooking Process ◽  
Quantitative Descriptive ◽  
The City

This study aims to determine the perception of consumers of Liquefied Petroleum Gas (LPG) gas in Bima City. This type of research is quantitative descriptive. In this study the data used are primary data obtained from consumer LPG user questionnaires in the Bima City. Data were analyzed using univariable one-sample t-test analysis. The instrument was obtained from a questionnaire (questionnaire) that would be distributed and answered by LPG consumer users in the form of Likert scale questions. The population in this study is LPG consumer consumers in the City of Bima. The sample used is calculated using the formula Unknown Populations and the number of samples obtained is 96 consumers. As for the sampling technique using the accidental sampling method. After processing data using several statistical tools such as average values and descriptive analysis, the results of this study are the perceptions of LPG users who on average give good answers. LPG users state that the use of gas is more profitable than kerosene, in terms of cost being more economical, the cooking process is also faster and cleaner and there is no compulsion and receiving gas as a substitute for kerosene.

scholarly journals Penerapan Pendekatan dan Metode Penyuluhan dalam Diseminasi Inovasi Inseminasi Buatan (IB) pada Usaha Peternakan Sapi Potong di Kecamatan Pauh, Kota Padang

2019 ◽  
Vol 19 (2) ◽  
pp. 129-135
Author(s):  
Ediset Ediset ◽  
Amrizal Anas
Keyword(s):  
Data Analysis ◽  
Beef Cattle ◽  
Artificial Insemination ◽  
Sampling Technique ◽  
Primary Data ◽  
Survey Method ◽  
Cattle Breeders ◽  
Quota Sampling ◽  
The City ◽  
Method Approach

ABSTRAK. Penelitian dilaksanakan di salah satu daerah sentra peternakan sapi potong, yaitu Kecamatan Pauh, Kota Padang, Sumatera Barat, yang bertujuan untuk mengetahui pendekatan penyuluhan dalam diseminasi inovasi Inseminasi Buatan (IB) pada peternak sapi potong dan metode penyuluhan dalam diseminasi inovasi Inseminasi Buatan (IB) pada peternak sapi potong. Penelitian ini menggunakan pendekatan metode survei melalui observasi, wawancara, dan dokumen data. Populasi adalah peternak sapi potong yang sudah mengadopsi inovasi Inseminasi Buatan (IB), Sampel ditetapkan sebanyak 30 peternak dengan teknik Quota Sampling. Analisis data dilakukan secara deskriptif kuantitatif yang dihitung dengan menggunakan skala Likert. Hasil penelitian adalah penyuluh sudah menerapkan pendekatan persuasif, pendekatan pervasion dan pendekatan compulsion dengan baik, sedangkan pendekatan coersion tidak diterapkan dalam diseminasi inovasi IB. Metode kunjungan rumah / usaha tani dan metode demonstrasi sudah diterapkan dengan baik, sedangkan metode kampanye tidak diterapkan oleh penyuluh dalam diseminasi inovasi IB pada peternak sapi potong di Kota Padang.  (The application of extension approaches and methods in disseminating artificial insemination (AI) innovation to beef cattle farmers at Pauh sub-district in Padang) ABSTRACT. A survey was carried out at Pauh sub-district, Padang to understand extension approach and method in disseminating artificial insemination (AI) innovation to beef cattle farmers. A survey method approach was used through observation, interviews and data document. Primary data were collected from 30 farmers using quota sampling technique. Data analysis was performed descriptively quantitative which was calculated using a Likert scale. The results showed that the extension workers have applied a convincing approach in both persuasive and compulsion types. However they did not use coercion in conveying AI innovation. Farm visit as well as demonstration have been implemented well by extension workers, while the campaign method is not applied in disseminating IB innovations to beef cattle breeders in the city of Padang.

scholarly journals Analysis of Consumer’s WTP for Cowpea Varieties in Osun State, Nigeria: the Hedonic Pricing Approach

2018 ◽  
Vol 6 (9) ◽  
pp. 1120 ◽  
Author(s):  
Rabirou Kassali ◽  
Abayomi Yusuf Oyewale ◽  
Olufemi Adedotun Yesufu
Keyword(s):  
Willingness To Pay ◽  
Consumer Preferences ◽  
Sampling Technique ◽  
Hedonic Pricing ◽  
Primary Data ◽  
Price Premium ◽  
Price Variation ◽  
Cowpea Varieties ◽  
Breeding Programmes ◽  
Almost All

Analysis of consumer preferences for cowpea varieties in Osun State was carried out with a view to identifying attributes that determine price variation among cowpea varieties and the effect on consumer’s willingness to pay for those varieties. A multistage sampling technique was used to randomly select 240 respondents for the study, comprising 180 cowpea consumers and 60 retailers. Primary data were collected on cowpea varieties, their attributes and the consumer’s willingness to pay for cowpea varieties using well structured questionnaire. Data collected were analysed using both descriptive and inferential statistics. The results showed that out of thirteen varieties found in the area, only nine varieties of cowpea were common in the market. The quality of each variety differs which explained variation in their price. In terms of preference the Oloyin variety is preferred most by 78% of consumers. Weevil resistance had the highest rank among the cowpea attributes. Oloyin had the highest WTP followed by Milk and Drum with ₦303, ₦237 and ₦213 per kg, respectively. Hedonic pricing methods provide a statistical estimate of premiums and discounts for cowpea attributes. Results indicated that weevil resistance was the most important attribute to consumer. Cowpeas with weevil damage tolerance, brown colour, large grain size and short cooking time commanded price premium for almost all the varieties. The consumer discounted prices for insect damage, small size, white colour, smooth skin and grain colour mixed together. The study concludes on the need for breeders and research institutes to incorporate these cowpea attributes that attracted price premium into their cowpea breeding programmes.

scholarly journals KUALITAS PRODUK DAN KUALITAS PELANAN SEBAGAI ANTASEDEN KEPUASAN PELANGGAN DALAM MEMBENTUK LOYALITAS PELANGGAN (Studi Pada Pelanggan Waroeng Spesial Sambal “SS” Cabang Veteran Yogyakarta)

2020 ◽  
Vol 9 (1) ◽  
pp. 14
Author(s):  
Alo Rahmawati Mulyana ◽  
Hendro Setyono
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Product Quality ◽  
Customer Loyalty ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Customer's Loyalty ◽  
The City

 The aim of study is to  analyze about effect  product  quality  and  service  quality  on customer’s satisfaction to build customer’s loyalty at Waroeng Spesial Sambal “SS” in the branch of Veteran Yogyakarta. Population in this study are all consumers who make  purchases at Waroeng Spesial Sambal “SS” the branch in the  branch of Veteran Yogyakarta. While the sample  in  this  study  is a portion of consumers who have  made  purchases at least twice in the past year. The sampling technique uses purposive sampling. The data  used in this study is primary data. The number  of studies  in  this  study were  sixty  samples  in  the  city of Yogyakarta which  were processed  using  multiple linear regression  analysis  and mediation analysis  using SPSS 20 for windows. The results of the analysis in this study are: product quality dosen’t have a significant effect on customer satisfaction,  service quality has a significant effect on customer satisfaction, customer satisfaction doesn’t have a significant effect on customer loyalty, product quality  dosen’t  have a significant  effect on  customer loyalty and service quality has a significant effect on customer loyalty of the two independentvariables dosen’t indicate a mediating  relationship  with  customer  satisfaction as a mediator variable.

scholarly journals Persepsi Wisatawan Terhadap Museum Bali Sebagai Daya Tarik Wisata Budaya

2018 ◽  
Vol 5 (1) ◽  
pp. 114
Author(s):  
Ni Luh Yuning Wirayanthi ◽  
Ida Ayu Suryasih
Keyword(s):  
Secondary Data ◽  
Sampling Technique ◽  
Primary Data ◽  
Tourist Attractions ◽  
Qualitative Descriptive ◽  
Data Collection Technique ◽  
The City ◽  
Interview Questionnaire ◽  
Analyze Data ◽  
Cultural Tourist

The museum is one of the cultural heritages that should be preserved. Museum Bali is one of the old museum is located in the city of Denpasar and became an icon of cultural tourism. The purpose of this study to determine the perceptions and motivations of tourists to Museum Bali as cultural tourist attractions in Denpasar. This study uses primary data and secondary. Data collection technique used observation, interview, questionnaire, and documentation. Sampling technique using the formula slovin by sampling using accidental sampling devoted to 96 respondents. To analyze data using qualitative descriptive. The results of this study indicate that the perception of tourists to Museum Bali shows a good response because from 17 indicators used as a measure of the response has been positive, there are two indicators  got  bad response. Advice can be given is the need for more interesting information and support so that tourists are more interested to know the collections of the Museum Bali.There needs to be a cultural attraction, the better promotion and attractive to increase the number of tourist visits.   Keywords: Tourist Perception, Museum, Cultural Tourist Attraction

Ethics and Accounting Education

2012 ◽  
Vol 27 (2) ◽  
pp. 399-418 ◽  
Author(s):  
Stuart Thomas
Keyword(s):  
Business Students ◽  
Accounting Education ◽  
Accounting Students ◽  
First Year ◽  
Teaching Ethics ◽  
Ethical Decisions ◽  
Frequent Use ◽  
Accounting Courses ◽  
Deliberative Reasoning ◽  
Positive Effect

ABSTRACT The current study investigates how a university accounting education affects the rationales used by accounting and first-year business students in making ethical decisions, the level of deliberative reasoning they employ, and their ethical decisions. Senior accounting students (with approximately four accounting courses to complete) were found to exhibit higher deliberative reasoning, make more frequent use of post-conventional modes of deliberative reasoning, and make more ethical decisions than first-year accounting students. These results suggest that a university accounting education has a positive effect on deliberative reasoning, on the use of post-conventional modes of deliberative reasoning, and on ethical decisions. There was no difference between the level of deliberative reasoning and ethical decisions of first-year accounting and first-year business students, but there were differences in their modes of deliberative reasoning. These results suggest that first-year accounting and first-year business students may make ethical decisions differently, implying the need for a different emphasis when teaching ethics to these two groups of students.

scholarly journals PENGARUH PENGAWASAN, AKUNTABILITAS DAN TRANSPARANSI KEUANGAN TERHADAP KINERJA PEGAWAI (STUDI KASUS PADA DINAS PERHUBUNGAN KOTA TIDORE KEPULAUAN)

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Erick Try Putra Benawan ◽  
David P. E. Saerang ◽  
Winston Pontoh
Keyword(s):  
Employee Performance ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Department Of Transportation ◽  
Data Types ◽  
Financial Accountability ◽  
Data Source ◽  
The City

This research aims to know (1) the supervision of the financial influence on performance the employees, (2) Financial accountability against the influence of the performance of the employees, (3) to know how the transparency of financialmagainst the performance of the employees, and (4) the influence of supervision, accountability and transparency of financial performance against employees. This research was carried out at the Department of transportation of the city of Tidore Islands with a total population of as many as 30 people. The technique of sampling the Sampling technique using Saturated where the entire population was used as a sample to the population of less than 30 people. Types of data used in the study is quantitative data types and data sources while the primary data source. Method of data collection is done using documentation and detailed questionnaire. Data analysis techniques using multiple linear regression analysis with the help of the program SPSS version 16.00. The results of this study suggest that (1) the supervision of the influential Financial significantly to the performance of the employees of the Department of transportation of the city of Tidore Islands, (2) significant influential financial  accountability against staff performance Department of transportation city of Tidore Islands, (3) transparency of financial no effect significantly to the performance of the City Department of Transportation employee Tidore Islands.Keywords: Supervision, Accountability, Transparency,  Employee Performance

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