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All Journal Jurnal Bisnis dan Akuntansi Jurnal Akuntansi Bisnis
BUDI HARTONO KUSUMA
Universitas Pelita Harapan
Economics, Econometrics & Finance Social Sciences

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PERBEDAAN PEMAHAMAN ELEMEN LAPORAN KEUANGAN ANTARA MAHASISWA YANG MENGACU KURIKULUM INTERNASIONAL DAN KURIKULUM NASIONAL LINA LINA; BUDI HARTONO KUSUMA
Jurnal Bisnis dan Akuntansi Vol 14 No 2 (2012): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (89.809 KB) | DOI: 10.34208/jba.v14i2.193

Abstract

The study examined the differences of understanding financial statements elements among college students with different high school curriculum background. Data were collected by questionnaires distribution to 189 college students at business school of Pelita Harapan University as respondents. One hundred and fifty eight of 189 question-naires were processed using the Kruskal Wallis H test. The results of this study showed that there are no differences of understanding financial statements elements among college students. Different high school curriculum background did not result the differences of understanding financial statements elements.
PENGARUH ROLE OVERLOAD TERHADAP BURNOUT DENGAN KECERDASAN SPIRITUAL SEBAGAI VARIABEL MODERASI: STUDI EMPIRIS PADA MAHASISWA S1 AKUNTANSI Budi Hartono Kusuma
Jurnal Akuntansi Bisnis Vol 11, No 2 (2018): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (476.848 KB) | DOI: 10.30813/jab.v11i2.1386

Abstract

ABSTRACT: One of the items of Sustainable Development Goals is health and well-being. Burnout is a condition of psychological stress syndrome that will adversely affect overall health. This study aims to provide empirical evidence about the positive influence of role overload on burnout. This study also wants to prove the role of spiritual intelligence as a moderating variable. Respondents in this study are undergraduate students of accounting program at a private university in Tangerang area. This research has proved the positive influence of role overload on burnout. The role of spiritual intelligence as a moderating variable that weakens the positive influence of role overload on burnout has also successfully been proven through this research. Keyword : Role overload, burnout, spiritual quotient, sustainable development goals ABSTRAK: Salah satu butir dari Sustainable Development Goals adalah kesehatan dan kesejahteraan. Burnout adalah kondisi sindrom stres psikologis yang akan mempengaruhi kesehatan secara keseluruhan. Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh positif role overload terhadap burnout. Penelitian ini juga ingin membuktikan peran kecerdasan spiritual sebagai variabel moderasi. Responden dalam penelitian ini adalah mahasiswa program studi S1 akuntansi pada sebuah universitas swasta di wilayah Tangerang. Penelitian ini telah membuktikan pengaruh positif dari role overload terhadap burnout. Peran kecerdasan spiritual sebagai variabel moderasi yang melemahkan pengaruh positif role overload terhadap burnout juga telah berhasil dibuktikan melalui penelitian ini. Kata kunci: Role overload, burnout, kecerdasan spiritual, sustainable development goals.
Co-Authors LINA LINA