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All Journal JURNAL PENDIDIKAN TAMBUSAI Bisnis Net : Jurnal Ekonomi dan Bisnis JRAM (Jurnal Riset Akuntansi Multiparadigma) JRMB (JURNAL RISET MANAJEMEN & BISNIS) Blend Sains Jurnal Teknik Worksheet : Jurnal Akuntansi Innovative: Journal Of Social Science Research TOFEDU: The Future of Education Journal International Journal of Economics and Management
Lubis, Farida Khairani
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Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Other

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Journal : TOFEDU: The Future of Education Journal

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The Influence of Accounting Knowledge and Professional Ethics on Accounting Students' Perception at the University of Islamic North Sumatra and the Muslim Nusantara Al-Washliyah University Regarding Creative Accounting Practices Wahidah, Nur; Simbolon, Ramadona; Lubis, Farida Khairani
The Future of Education Journal Vol 4 No 6 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i6.758

Abstract

Creative accounting is a financial reporting method in which managers participate for personal gain. Accounting knowledge and ethics can influence accounting students' views on creative accounting cases. Accounting students are prospective accountants who have an important role in reducing creative accounting practices, so it is very important to know the opinions of accounting students about creative accounting practices. The purpose of this study was to examine the effect of accounting knowledge and professional ethics on the perceptions of accounting students at the Islamic University of North Sumatra and the Muslim University of Al-Washliyah regarding creative accounting practices. This study uses a quantitative method, the type of data used is primary data with data collection carried out through a questionnaire using a Likert scale distributed to 73 accounting student respondents at UISU and UMN Al-Washliyah. Based on the results of the SPSS 22 test, the results of the study showed that accounting knowledge did not affect the perceptions of accounting students at the Islamic University of North Sumatra and the Muslim University of Al-Washliyah regarding creative accounting practices, knowledge of professional ethics had a positive effect on the perceptions of accounting students at the Islamic University of North Sumatra and the Muslim University of Al-Washliyah regarding creative accounting practices, accounting knowledge and professional ethics simultaneously influenced the perceptions of accounting students at the Islamic University of North Sumatra and the Muslim University of Al-Washliyah regarding creative accounting practices.
The Factors Affecting the Interest in Taking Mekaar Loans (Empirical Study on SMEs in Dagang Kerawan Village) Windani, Amanda Syafira; Simbolon, Ramadona; Lubis, Farida Khairani
The Future of Education Journal Vol 4 No 7 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i7.774

Abstract

This study aims to analyze the factors that influence the community's interest in taking out Mekaar loans for SMEs in Dagang Kerawan Village. Three factors examined in this study are financial literacy, credit requirements, and credit access. The study employs multiple linear regression analysis to test the impact of these three variables on the community’s interest. The results show that financial literacy (X1) has a significant impact on the public’s interest in accessing Mekaar financing. The higher the community's understanding of financial concepts such as interest, installments, and business management, the greater their interest. The ease, speed, and lack of bureaucracy in credit requirements (X2) also significantly influence, encouraging the public to access financing by fostering a sense of trust. Additionally, credit access (X3), which includes convenient locations, information, and direct approach by Mekaar officers, is a dominant factor in increasing community interest. Overall, these three independent variables were found to have a significant impact on the public's interest in choosing Mekaar financing, with each variable’s significance value being less than 0.05. This study recommends strengthening financial literacy, simplifying credit procedures, and improving accessibility to credit services as strategic steps to enhance community participation in the Mekaar program.
Co-Authors Andri, Shofwan Aulia, Citra Chairunisah, Liza Claduri, Riskadani Dea Eddi Suprayitno Elviani, Sri Gustarina, Elina Rahmawati Hafiza, Hafiza Harahap, Julienda Br Hilmy, Muhammad Faiz Humaira, Rafiqah K, Heny Triastuti Nasution, Putri Salbiah Nur wahidah Putra, Yunanda Eka Rangkuti, Lusi Elviani Rizky Surya Andhayani Nasution Sari, Ike Rukmana Simanjuntak, Nita Azhari Sri Liniarti SRI RAHAYU Suswita, Suswita Wibiansya, M Selvin Windani, Amanda Syafira Wulandari, Keisya Fitri