THE EFFECT OF BEHAVIORAL AND PERFORMANCE ASPECTS OF EDUCATOR ACCOUNTANTS ON THE ACCOUNTING STUDENTS’ COMPETENCE

<p class="JurnalASSETSABSTRAK"><strong>ABSTRACT</strong></p><p>This study aims to determine the effect of behavioral and performance aspects of educator accountants on the competence of accounting students at universities throughout Banten Province. The method used is descriptive and associative quantitative. The results of the descriptive analysis showed that the behavioral aspect of the perception dimension variable had the highest average value, the lowest motivation dimension. The variable of educator accountants' performance of the collaboration dimension had the highest average value and the lowest of higher education Tridharma output quality dimension. The variable of accounting students' competence in the dimension of learning to live together has the highest average value, and the dimension of learning to understand is the lowest. The results of the associative analysis were obtained simultaneously that the behavioral and performance aspects of educator accountants affect the competence of accounting students.</p><p> </p><p class="JurnalASSETSABSTRAK"><strong><em>ABSTRAK</em></strong><em></em></p><p><em>Penelitian ini bertujuan untuk mengetahui pengaruh aspek keperilakuan dan kinerja akuntan pendidik terhadap kompetensi mahasiswa akuntansi di Perguruan Tinggi se-Provinsi Banten. Metode yang digunakan adalah kuantitatif deskriptif dan asosiatif. Hasil analisis deskriptif diperoleh bahwa pada variabel aspek keperilakuan dimensi persepsi memiliki nilai rata-rata tertinggi, dimensi motivasi terendah. Variabel kinerja akuntan pendidik dimensi kerja sama memiliki nilai rata-rata tertinggi, dimensi kualitas output tridarma perguruan tinggi terendah. Variabel kompetensi mahasiswa akuntansi dimensi learning to live together memiliki nilai rata-rata tertinggi, dimensi learning to understand terendah. Hasil analisis asosiatif diperoleh secara simultan aspek keperilakuan dan kinerja akuntan pendidik berpengaruh terhadap kompetensi mahasiswa akuntansi.</em></p>

Mandarin Language Learning with Gamification Method

The rapid economic and industrial development in China over the past few decades has made Mandarin more in demand as a business and cultural language, and now Mandarin is the second most popular international language. Therefore, learning Mandarin is something that is quite important in this era of globalization. However, to learn Mandarin is not an easy thing because Mandarin is a language that is quite difficult to master. So that it can reduce motivation to continue learning and in the end decide to stop learning Mandarin. Based on these problems, in this study, we will design and develop a mandarin learning application with the gamification method using the Octalysis framework to increase motivation in learning Mandarin. and will measure the level of behavioral intention to use and user immersion towards the application using the Hedonic Motivation System Adoption Model (HMSAM). The tests have been conducted and prove that gamification can increase the user's motivation to continue learning Mandarin. This is shown based on the evaluation conducted, the user states strongly agrees that the application that has been designed and built can improve the behavioral aspect of intention to use, this is indicated by the percentage value obtained by 82.47%. And agree that the application can cause immersion aspects when using the application, this is indicated by the percentage value obtained by 79.56%.

The Commonest Negative Behavioral Manifestations among Kindergarten Children in the Post-Terrorist Phase

Behavioral and emotional disorders represent one of the commonest problems facing children in particular and disturbing their parents and educators in general. This is because Iraqi people have long been living in difficult conditions and faced various terrorists’ operations, such as killing, destruction, robbery, and looting. Such operations are said to be one of the reasons that leads to the development of such disorders, and may negatively affect the psyche of the child and be reflected on his behavior as represented by playing with the IPad for hours, and suffering from nightmares. Accordingly, the current research aims to examine specifically the commonest negative behavioral disorders among kindergarten children during the post-terrorist phase. To achieve this objective, the researchers prepared a tool for measuring the commonest behavioral manifestations among kindergarten children, and distributed it to a sample of (160) children’s female teachers and mothers; each using a multi-stage method. Results have shown that the computed value of (t-test) reached (17.793) for female teachers’ estimations and (6,653) for mother's estimations. That is, the computed value is greater than the tabulated, (1.96), at the level of significance (0.05) and degree of freedom (159.( The highest degree of severity belongs to the behavioral aspect of playing with the iPad for long hours according to the teachers’ estimates. It has scored (3.843) with a weight percentage that is equal to (96.075). However, the same behavioral aspect has a severity degree that is equal to (3.59) with a weight percentage reaches (89.825) from the parent’s perspectives. As for the second manifestation, thinking of the death of a family member, its severity has scored (3.593) with a weight percentage of (89.82) according to the parents’ estimates, whereas the severity degree of the behavioral manifestation, suffering from disturbing dreams and nightmares, is (3.55) with a weight percentage....

Decision Support System for Rewarding Courier Employees in North Jakarta Using Profile Matching

Courier employees in an expedition company are an important asset for the company. Each Courier has a daily productivity performance to aim with a perfect score (100%) to gain a reward. However, an assessment based only on productivity performance cause problems, where it is impossible to achieve a perfect productivity score to get a reward. This research focus to improve the rewarding system using a decision support system by adding other aspects than productivity which is the behavioral aspect. Absentee, successful delivery, cash on delivery, status update, attendance, and lateness are the behavioral aspect criteria used. Profile Matching method is conducted to compare employee profiles with the standard values and calculate its GAP. The smaller the GAP, the greater the weight results for the best alternative solution. The results, from 150 employees, 5 employees were selected as the best employees and granted rewards with the highest position scored 4,733, second scored 4,725, third scored 4,7234, fourth scored 4,722, and fifth scored 4,721. Profile matching has proven to be excellent as a method for a decision support system to reward employees based on ranking.

ANALYSIS OF DETERMINATION OF POSITION BASED ON CONTRIBUTION OF TASK AND WORK ACHIEVEMENT

To find the value of employee achievement requires several aspects such as intelligence, aspects of work attitudes, and behavioral. The initial stage of the process is to find the difference between employee and position profile that has been determined by the company where it is called GAP. The next step is to determine the weight of each gap value in three aspects. We multiply the value of 60% for the value of the main factor and 40% for additional factors then add up the two factors to determine the total value. The three factors are assessed based on the percentage determined by the company, namely 25% Intelligence Aspect, 35% Behavioral Aspect, and 40% Work Attitude Aspect. The final results are ranked, and then top ranking is achieved until the last employees who occupy the position of Project Supervisor are employees with ID number: kka_0001. For employees who are likely to fill the position of Purchasing & Logistics are employees with ID number: kka_0040. For employees who are likely to occupy the Estimator position are employees with ID number: kka_0036. For employees who fill the Project Manager position are employees with ID number: kka_0055.

The Behavioral Aspect of Economic Growth

The article discusses the essence and significance of behavioral economics. The need to take into account the instrumentarium of behavioral economy in the process of solving socio-economic problems is substantiated. The macroeconomic indicators of development of Ukrainian economy are analyzed. Ukraine’s place in the world ranking in terms of GDP per capita is considered. The integrated assessment of the overall economic activity of the country using the Global Competitiveness Index (IGC), the Human Development Index (HDI), and the index of Quality of Life Index by Country are carried out. International comparison of economic growth indicators is highlighted. The dynamics of total income, expenses, savings of the population are analyzed and the significant influence of behavioral factors on decision-making in this sphere is identified, their relationship at both micro and macro levels is disclosed. A significant influence of behavioral factors on decision-making on consumption, expenses and savings is identified, their importance in crisis situations is emphasized. It is proved that the behavioral aspect of economic growth involves not just the inclusion of psychological factors in the classical analytical models, but a combination of microeconomic components with macroeconomic ones. The need to expand the analysis of economic development based on taking into account the behavioral aspect as the driving force of economic development is substantiated. It is noted that the instruments of behavioral economics should be used in the process of developing and conducting socio-economic policy. It is defined that the behavioral economy is one of the instruments that strengthens the possibilities of effective decision-making by the actors together with their impact on socio-economic processes.

Recurrence analysis of innovation behavior of bitcoin market agents in conditions of COVID-19

The relevance of the research subject is explained by a fundamental change in the conditions of existence and development of agents of the digital economy, limited knowledge about their behavior under conditions of quarantine restrictions. The aim of the research is to study the series of the dynamics of the price of bitcoin and the frequency of online requests for bitcoin as an indicator of the behavior of agents of the digital economy using the methods of qualitative recurrent analysis. The types of constructed time series plots of the price of bitcoin and the frequency of requests for bitcoin are defined as drift with a superimposed linearly gradually increasing sequence, which indicates the unpredictability of the behavior of digital economy agents with a gradual stabilization in new quality trend. The scientific novelty of the research results lies in the proven connection between the series of bitcoin price dynamics and the frequency of online requests for bitcoin, tracking changes in the behavior of digital economy agents before and after the introduction of quarantine restrictions. The procedure for conducting a qualitative recurrence analysis of the series of dynamics is generalized, which takes into account the specifics of the formation of the frequency of online requests for bitcoin, the price and the behavioral aspect of its formation. The practical value lies in defining the characterization of the behavior model of digital economy agents under conditions of quarantine restrictions. The behavior of digital economy agents in the context of COVID-2019 requires further research, in particular, using cross-recurrent analysis methods.

Supporting the Creation of Digital Twins for CESs

One important behavioral aspect of collaborative embedded systems (CESs) is their trustworthiness, which can be assessed at runtime by evaluating their software and system components virtually. The key idea behind trust evaluation at runtime is the assessment of system interactions and consideration of an extended set of actors that influence the dynamicity of these systems. In this sense, the behavior of collaborative embedded systems and collaborative system groups (CSGs) is part of a more complex behavior of digital ecosystems that form around the collaborating systems. One way of performing runtime virtual evaluation of such complex behavior is through the implementation of digital twins (DTs). DTs are executable models fed with real-time data that allow behavior to be observed and analyzed in concrete technical situations. The use of digital twins enables goals to be evaluated in holistic scenarios at three different levels: strategic level, tactical level, and operational level, as we present in this chapter.