Article Per Year (5 Year)
p-Index From 2021 - 2026
0.659
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Riset Akuntansi
Siti Nafisah Azis
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Tingkat Kecerdasan, Perilaku Belajar, dan Kompetensi Dosen dalam Peningkatan Pemahaman Akuntansi (Sarana Pendidikan sebagai Pemoderasi) Siti Nafisah Azis
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 2 (2021)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v8i2.2540

Abstract

This research examines the effect of the level intelligence (intellectual intelligence, emotional intelligence, and spiritual intelligence), learning behavior, and competence of lecturers on the level of accounting understanding with educational facilities as moderating variable. The research population was all students majoring in accounting at Politeknik Negeri Ujung Pandang. The sample selection used purposive sampling method that generates total sample of 73 students. This research used primary and secondary data were analyzed using moderation regression analysis with the difference absolute value test. The result of this research showed that intellectual intelligence had a negative effect on the level of accounting understanding. Emotional intelligence and learning behavior had a positive effect on the level of accounting understanding. Spiritual intelligence, competence of lecturers, and educational facilities had no effect on the level of accounting understanding. Educational facilities cannot moderate the effect of the level of intelligence, learning behavior, and competence of lecturer on the level of accounting understanding. Indicators of social skills, being flexible, and practical intelligence influence the level of accounting understanding. This research provides new evidence that educational facilities have not been able to make a real contribution in improving students’ understanding of accounting, both as a main and supporting factor. Keywords: level of intelligence; learning behaviour; competence of lecturer; educational facilities; level of accounting understanding
Pengaruh Technological Capital dan Spiritual Capital terhadap Kinerja Perusahaan Siti Nafisah Azis
Jurnal Riset Akuntansi Vol. 4 No. 3 (2026): August: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i3.3955

Abstract

Company investment in intangible assets in the form of intellectual capital such as technological capital and spiritual capital is still considered an alternative option in improving company performance. However, in the era of digital transformation and value-based management, these forms of capital are increasingly important for organizational sustainability and competitiveness. This study aims to determine the effect of technological capital and spiritual capital on company performance. The study employed a quantitative research approach, involving 37 employees as selected respondents. The data used were primary data collected through a structured questionnaire developed to measure each variable in the study. The data were processed using SmartPLS 4 to evaluate validity and reliability, and to analyze the structural relationships between the variables. The results of this study indicate that technological capital has a positive and significant effect on company performance, and spiritual capital also has a positive and significant effect on company performance. These findings provide empirical evidence that increasing investment in technological capital and spiritual capital can enhance company performance, both financially and non-financially.
Co-Authors