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Pengaruh Tingkat Pendidikan, Pengalaman Kerja Dan Kompetensi Akuntansi Terhadap Kualitas Laporan Keuangan UMKM di Kota Bogor Mawarni, Sekar Arum; Nuraini, Airin
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 2 (2021): JIAKES Edisi Agustus 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i2.927

Abstract

MSMEs are one of the drivers of economic development. With financial reports, MSME can obtain all kinds of financial information that is important for their business. The quality of financial reports can be done in two ways, the first method is related to research on the determinants that produce quality financial reporting. By studying this phenomenon, the focus on this method is related to the company’s internal factors related to its internal. The research method used is the first method, which is to see the quality of internal financial reports, namely human resources which includes educational level, work experience and accounting competence. This study is motivated by the inconsistency of the result of previous studies in different areas and several different variables, which may be due to other variables that play a role in relation. This study aims to determine the effect of educational level, work experience and accounting competence on the quality of financial reports on MSMEs in Bogor City. The research method used is quantitative research that is sourced from a questionnaire and is measured by Likert Scale. The population in this study were 50 respondents, who were taken from SMEs in the city of Bogor. MSMEs that used as data are MSMEs that record financial statements in their business. The data used are primary data. The data obtained were then analyzed using SPSS 21 program. The result showed in this study indicate that all the variables tested that is educational level, work experience, and accounting competence have a positive effect on the quality of MSME financial reports in Bogor City. Keywords: educational level, work experience, accounting competence, quality of financial reports.
Bimbingan Kelompok dengan Teknik Behavior Contract Guna Meningkatkan Motivasi Belajar Mawarni, Sekar Arum; Fadillah, Galih Fajar; Deslinda, Gadis
TAUJIHAT: Jurnal Bimbingan Konseling Islam Vol 5 No 1 (2024): TAUJIHAT: Jurnal Bimbingan Konseling Islam
Publisher : Fakultas Ushuluddin, Adab dan Dakwah - Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/tj.v5i1.8124

Abstract

Penelitian ini bertujuan untuk meningkatkan motivasi belajar santri melalui bimbingan kelompok dengan teknik behavior contract. Metode yang digunakan adalah penelitian survey. Subjek yang peneliti gunakan adalah santri TPQ Al-Muttaqien Nusukan. Pemilihan subjek penelitian menggunakan menggunakan teknik purposive sampling dengan kriteria santri yang memiliki taraf motivasi belajar rendah. Peneliti menggunakan kuesioner motivasi belajar hasil modifikasi. Pengambilan data dalam penelitian dilaksanakan sebanyak tiga kali, yang diawali dari pre-test, siklus I, dan siklus II. Teknik analisis yang digunakan adalah analisis deskriptif. Hasil analisis menunjukkan adanya peningkatan rerata di masing-masing siklus. Hasil pre-test sebesar 76.1, pada siklus I berlangsung peningkatan hingga 89.5 dan pada siklus II mencapai 93.8. Dari hasil tersebut diperoleh kesimpulan bahwa peningkatan motivasi belajar dapat terjadi setelah adanya bimbingan kelompok teknik behavior contract.