Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Nusantara Science and Technology Proceedings

Sinergity of Ethical Aspects and State Defense Characters to Accounting Competency G. S. Budiwitjaksono; Indrawati Yuhertiana; Luqita Romaisyah
Nusantara Science and Technology Proceedings 4th International Seminar of Research Month
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2019.0403

Abstract

The aim of this study is to explain empirically about the synergy of ethical aspects, the character of state defense and accounting competence in the accounting profession society. This study is a development of the results of Gideon's research (2018), especially in the aspect of behavior. This study method uses qualitative research, with an interpretive approach with interview and observation data collection techniques in several accounting profession communities, especially accountants who work as public accountants, tax accountants, management accountants and educator accountants, in several cities in Java, including : Surabaya, Semarang, Yogyakarta, Bandung, Jakarta. The result of this study showed that accountants are professions that carry out their work always prioritizing aspects of controlled behavior based on a code of ethics regulated in his profession. And accountants also carry out their work in accordance with scientific abilities and technical expertise. Professional accountants show competence that requires several components, namely; special knowledge that demands continuous and consistent expertise or skills and experience; very high moral standards; serve the interests of the community; there is a special permit to run a profession; become a member of a profession. The character of Defending the country is a trait that shows a strong spirit that always grows and develops continuously in carrying out every professional activity. The synergy of the ethical component and character of the state defense can be the strength of the accountant's self in creating adequate competence, and can become a basic ability or need to form a professional individual.
Analysis of the Determinant Effects Stress of Students that Working on Thesis Supriyono; Luqita Romaisyah; Alfiandi Imam Mawardi
Nusantara Science and Technology Proceedings 4th International Seminar of Research Month
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2019.0405

Abstract

Demands on the quality of education increasing continually, the government is promoting a high standard to deal with industry 4.0. One of the problems in terms of education phases is the thesis that problems occur in the work of the thesis triggers the stress of students who can inhibit thesis completion. This research aims to link the relationship between self-efficacy and self-disclosure and moderator variables namely emotional quotient (EQ) with student stress when working on the thesis. This study aims to link the relationship between self-efficacy and self-disclosure and moderator variables namely emotional quotient (EQ) with student stress when working on the thesis. This research also uses the quantitative Structural Equation Modeling (SEM) method with the Partial Least Square (PLS) approach. The population in this study is students who have taken the thesis for more than one year. The results of this study indicate in descriptive that (1) self-efficacy and EQ have a significant influence on student stress that show how important those variables influence student stress (2) On the other side, self-disclosure hasn’t an effect to strengthen student stress that insignificantly effects (3) The role of the lecturer as an important supervisor and other lecturing media will be determining and influencing student stress (4) There are several solutions to decrease student stress.