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Journal : International Journal Of Science, Technology

The Role of Motivation in Mediating Competence and Teaching Style Against Accounting Understanding Sungguh Ponten Pranata; Ahmad Rivai; Ballian
International Journal of Science, Technology & Management Vol. 2 No. 6 (2021): November 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i6.367

Abstract

Understanding of accounting has an important meaning both for students and for universities. The purpose of this research is to determine the direct and indirect effect of competency variables and teaching style on accounting understanding through motivation. This type of research is classified as a cause-and-effect research where this research was conducted at STIE Mahkota Tricom Unggul. As for the target population and sample in this study, they are active in the 2019-2020 school year, amounting to 112 people. Where the sampling technique is quota sampling. Where the sample in this study amounted to 112 respondents. Furthermore, the data collection technique used a questionnaire which was distributed to all samples. The questionnaire measurement scale uses the Likert scale. The results showed that competency had a positive and significant effect on motivation. Teaching style has a positive and significant effect on motivation. Competence has a positive and significant effect on accounting understanding. Teaching style has no effect on students' accounting understanding at STIE Mahkota Tricom Unggul. Motivation has a positive and significant effect on student accounting understanding at STIE Mahkota Tricom Unggul. Motivation has no role in mediating competence in accounting understanding. However, motivation has a role in mediating the teaching style of accounting understanding.
The Effect of Facilities on Motivation and Its Impact on Accounting Understanding Ahmad Rivai; Sungguh Ponten Pranata; Zakia Fadila; Maya Syahlina; Berupilihen Br Ginting
International Journal of Science, Technology & Management Vol. 2 No. 6 (2021): November 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i6.368

Abstract

The purpose of this study is to determine the role of facilities on accounting understanding through motivation as an intervening variable. The research method is quantitative. The population and samples came from active students as many as 112 respondents. The sampling technique used was quota sampling. The results showed that the facilities indirectly affected students' accounting understanding through motivation at STIE Mahkota Tricom Unggul. This means that motivation has a role in mediating facilities on accounting understanding.