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Journal : Journal of Culture Accounting and Auditing

Analisis Kinerja Keuangan Pemerintah Daerah Provinsi Jawa Timur Sebelum Dan Saat Pandemi Covid-19 Bunga Qolbiyah Syahara; Muhammad Aufa
Journal of Culture Accounting and Auditing Vol 1 No 1 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v1i1.4017

Abstract

This study aims to analyze the financial performance of the East Java Provincial Government before and during the Covid-19 pandemic. The object of this research is the Regional Government in East Java. This study uses a comparative quantitative research approach. The type of data used is documentary data and the data source used is secondary data. The population used in this study were 38 LKPDs in East Java Province which had been audited by the East Java BPK and statistical data from the East Java BPS. While the sampling technique using a saturated sampling technique. The data analysis technique used is descriptive statistics, normality test and different test. Based on the data analysis carried out, it was concluded that there were significant differences in financial independence, financial flexibility, operational solvency and no significant differences in short-term solvency, long-term solvency, solvency services of the East Java Provincial Government before and during the Covid-19 pandemic.
Pengaruh Perilaku Belajar, Kecerdasan Emosional Dan Sistem Pembelajaran Online Terhadap Pemahaman Akuntansi Elyn Rusmiyati; Muhammad Aufa
Journal of Culture Accounting and Auditing Vol 1 No 1 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v1i1.4018

Abstract

This study aims to determine the magnitude of the influence of learning behavior, emotional intelligence and online learning systems on accounting understanding. The method used in this research is quantitative with primary data in the form of distributing questionnaires to respondents. The sampling technique used purposive sampling technique, obtained a total sample of 106 students. The data analysis technique used in this research is multiple linear regression analysis technique. The results of this study indicate that learning behavior and emotional intelligence have no significant effect on accounting understanding, while the learning system has a significant effect on accounting understanding.