Articles
The Effect of Intellectual Intelligence, Emotional Intelligence and Spiritual Intelligence on Ethical Behavior of Educator Accountants at Private Universities in North Sumatra
Fitriani Saragih;
Novien Rialdy;
Edisah Putra Nainggolan
Journal of International Conference Proceedings (JICP) Vol 4, No 2 (2021): Vol 4, No 2 (2021): Proceedings of the 10th International Conference of Project
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DOI: 10.32535/jicp.v4i2.1258
Ethical behavior is defined as behavior that adheres to universally accepted societal norms in regards to right and good activities. This ethical behavior can influence the quality of individuals (workers) who are influenced by external variables that create principles that are lived in the shape of behavior. The purpose of this study was to determine the effect of intellectual intelligence, emotional intelligence and spiritual intelligence on the ethical behavior of educator accountants at private universities in North Sumatra. The population in this study were all accounting lecturers who teach at private universities in North Sumatra. While the number of samples in the study was a sample of 206 educator accountants. Questionnaires and interviews are used to collect data, and multiple linear regression is used to analyze it. The findings revealed that intellectual intelligence, emotional intelligence, and spiritual intelligence all had a partial and simultaneous impact on the ethical behavior of educator accountants at private colleges in North Sumatra.
The Effect of Emotional Intelligence and Locus of Control on Ethical Behavior of Educator Accountants at Private Universities in North Sumatra
Fitriani Saragih;
Novien Rialdy;
Edisah Putra Nainggolan
Journal of International Conference Proceedings Vol 5, No 4 (2022): FEBIC International Conference Proceeding
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DOI: 10.32535/jicp.v5i4.1914
Ethical behavior is defined as behaving in a way that meets the expectations of society as a whole when it comes to doing what is right and good. Ethical behavior can have a positive impact on the quality of individuals who are influenced by external factors. By living by principled values, these individuals can develop healthy behavioral patterns. The purpose of this study was to determine the effect of emotional intelligence and locus of control on the ethical behavior of educator accountants at private universities in North Sumatra. All of the accounting professors that instruct at private universities in North Sumatra made up the study's population. While there were 206 educator accountants included in the study's sample size. Data is gathered through surveys and interviews, and multiple linear regression is utilized to evaluate it. The findings revealed that there is a significant influence of emotional intelligence and locus of control on the Ethical Behavior of Educator Accountants at private colleges in North Sumatra.
Moderation of External Pressure on the Effect of Budget Participation on Budget Gaps
Siregar, Siti Aisyah;
Nainggolan, Edisah Putra;
Fadhila, Novi
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
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DOI: 10.32535/jicp.v6i3.2817
This study aims to analyze the Moderation of External Pressure on the effect of Budget Participation on Budgetary Gaps in local governments in Deli Serdang Regency. The population in this study were local government officials who are members of the Regional Work Unit (SKPD) in Deli Serdang Regency, the sample selected was 100 respondents. This study used a quantitative approach, data were analyzed using the Partial Least Square (PLS) analysis technique. The results of the study show that external pressure mediates the effect of budgetary participation on budgetary gaps in local governments in the Deli Serdang district.
Profitability Review of Islamic Banks in Indonesia
Dahrani, Dahrani;
Nainggolan, Edisah Putra
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
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DOI: 10.32535/jicp.v6i3.2480
This study aims to analyze the Profitability Review of Islamic Commercial Banks in Indonesia. Profitability is measured by the Return on Assets (ROA) indicator which is influenced by Mudharabah Financing and Musyarakah Financing. The population in this study is Islamic Commercial Banks in Indonesia, with a sample of 10 banks selected purposively. This study used a quantitative approach and the data were analyzed using multiple linear regression techniques. The results show that mudharabah financing partially has a positive and significant effect on profitability (ROA). Meanwhile, musyarakah financing partially has a negative and significant effect on profitability (ROA). Then mudharabah financing and musyarakah financing simultaneously affect profitability (ROA) in Islamic commercial banks in Indonesia
Financial Inclusion on Creative Industry Performance: Evidence from Indonesia
Julita, Julita;
Nainggolan, Edisah Putra
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
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DOI: 10.32535/jicp.v6i3.2482
This study aims to determine the performance of creative industries in Indonesia influenced by digital marketing and financial technology. This study also looks at the role of financial inclusion in mediating the influence of these two variables. This study uses an explanatory research approach. The sample of this research is 100 creative industry players in Indonesia. The sampling technique used is the purposive sampling method. The data analysis used is a Partial Least Square analysis. Based on the results of the discussion, it can be concluded that Digital Marketing has a significant effect on the Creative Industry. Financial Technology has a significant effect on the Creative Industry. Furthermore, the results of the study found that Financial Inclusion mediates the influence of Digital Marketing on the Creative Industry. Furthermore, the results of the study conclude that Financial Inclusion mediates the influence of Financial Technology on the Creative Industry.
Determinants of Employee Performance PT. Perkebunan Nusantara in North Sumatra
Chandra, Dody Salden;
Nainggolan, Edisah Putra;
Hidayat, Rahmat
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
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DOI: 10.32535/jicp.v6i3.2575
This study aims to analyze the determinants of factors that influence the performance of employees of PT. Nusantara Plantations in North Sumatra. Employee Performance is influenced by several factors including Compensation, Authentic Leadership Style, and Intrinsic Motivation. The population in this study is PT. Perkebunan Nusantara in North Sumatra and taking samples in Medan City, namely PTPN II, and PTPN III. This study used a quantitative approach, the data were analyzed using multiple linear regression analysis techniques. The results of the study show that partially and simultaneously compensation, authentic leadership style, and intrinsic motivation have a positive and significant effect on employee performance.
Analysis of Financial Literacy Level, Financial Behavior, and the Effect on Financial Planning Students in Medan City
Fadhila, Novi;
Nainggolan, Edisah Putra;
Hidayat, Rahmat
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
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DOI: 10.32535/jicp.v6i3.2812
Financial planning is the process of developing strategies and plans to manage one's or a family's finances, with the objective of achieving short and long-term financial stability. It involves identifying financial goals, assessing the current financial situation, and developing strategies to manage income, expenses, investments, and asset protection. This study aims to analyze the levels of financial literacy and financial behavior, and their influence on the financial planning of students in the city of Medan. The population for this study consisted of students from the State University in Medan City, with a sample size of 100 students. Quantitative analysis was conducted on the collected data using multiple linear regression analysis techniques. The research findings indicate that both the level of financial literacy and financial behavior have a partial and simultaneous influence on the financial planning of students in the city of Medan.
Study on the Ethical Perceptions of Accounting Students: Evidence from Medan City
Nainggolan, Edisah Putra
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
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DOI: 10.32535/jicp.v6i3.2557
This study aims to assess the ethical behavior of accounting students in the city of Medan. The ethical perceptions of accounting students in Medan City will be examined with the Love of Money variable, which is influenced by variables such as Machiavellian behavior, religiosity, and gender. The research approach employed in this study is explanatory. The population of interest consists of accounting students enrolled in state universities in Medan City. A random sample of 100 respondents was selected for the study. The data analysis method utilized is Structural Equation Modeling (SEM) analysis. The discussion of the results reveals that Machiavellian behavior influenced students' ethical perceptions. Additionally, the study found that religiosity and gender both have an impact on students' ethical perceptions. However, based on the data analysis, it was determined that the Love of Money variable does not serve as an intervening variable.
Profitability Review of Islamic Banks in Indonesia
Dahrani, Dahrani;
Nainggolan, Edisah Putra
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
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DOI: 10.32535/jicp.v6i3.2480
This study aims to analyze the Profitability Review of Islamic Commercial Banks in Indonesia. Profitability is measured by the Return on Assets (ROA) indicator which is influenced by Mudharabah Financing and Musyarakah Financing. The population in this study is Islamic Commercial Banks in Indonesia, with a sample of 10 banks selected purposively. This study used a quantitative approach and the data were analyzed using multiple linear regression techniques. The results show that mudharabah financing partially has a positive and significant effect on profitability (ROA). Meanwhile, musyarakah financing partially has a negative and significant effect on profitability (ROA). Then mudharabah financing and musyarakah financing simultaneously affect profitability (ROA) in Islamic commercial banks in Indonesia
Moderation of External Pressure on the Effect of Budget Participation on Budget Gaps
Siregar, Siti Aisyah;
Nainggolan, Edisah Putra;
Fadhila, Novi
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher
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DOI: 10.32535/jicp.v6i3.2817
This study aims to analyze the Moderation of External Pressure on the effect of Budget Participation on Budgetary Gaps in local governments in Deli Serdang Regency. The population in this study were local government officials who are members of the Regional Work Unit (SKPD) in Deli Serdang Regency, the sample selected was 100 respondents. This study used a quantitative approach, data were analyzed using the Partial Least Square (PLS) analysis technique. The results of the study show that external pressure mediates the effect of budgetary participation on budgetary gaps in local governments in the Deli Serdang district.