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All Journal Jurnal Pendidikan dan Pengajaran Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Akuntansi
Blasius Erik Sibarani
Gadjah Mada University
Humanities Economics, Econometrics & Finance Education Public Health Social Sciences

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Effect of Learning Behavior and Intellectual Intelligence on Student Accounting Understanding Blasius Erik Sibarani; Rianto
Jurnal Pendidikan dan Pengajaran Vol 55 No 2 (2022): July
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jpp.v55i2.41823

Abstract

Vocational High School students are expected to have the capability to deepen or focus on one field, for example accounting. But in reality students' understanding of accounting is still low, they do not understand the material in the ongoing learning process. That it becomes one of the basic factors that make students unable to take part in learning well. This study aims to analyse the effect of students' intellectual intelligence, and students' learning behavior on accounting understanding. This research uses quantitative research. Primary data is used to obtain basic data with a survey method distributing questionnaires to respondents. The population in this study was 145 people and the sampling in this study used random sampling technique so that the results obtained were 105 students. Classical assumption test used is normality test, multicollinearity test, heteroscedasticity test. Intellectual intelligence is measured by problem solving ability, figure ability, verbal ability and numerical ability. Learning behavior is measured by reading books, attending lessons, studying at home and preparing for exams. For accounting understanding, it is measured by eight concept statements regarding tax accounting, financial accounting, institutional accounting and myob. Based on data processing, the results shows learning behavior has a positive and significant effect on accounting understanding, intellectual intelligence has a positive and significant effect on accounting understanding, and simultaneously intellectual intelligence and learning behavior have a positive and significant effect on accounting understanding.
What Do We Know About Balanced Scorecard and Its Benefit? A Systematic Literature Review Blasius Erik Sibarani
Jurnal Dinamika Akuntansi dan Bisnis Vol 10, No 1 (2023): March 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v10i1.29351

Abstract

This study aims to systematize articles on Balanced Scorecard (BSC) and the benefit of its adoption in various organizations and business entities. Using a systematic literature review, this study reviews 60 articles published in international reputable journals between 2003 and 2022. The articles were found using keywords such as ‘balanced scorecard’, ‘BSC’, and ‘BSC implementation’ in the Emerald, Elsevier, Sage Journals, and Scopus databases. The search was restricted by the language and scope of the research. The results show that BSC facilitates the improvement of organization performance, the achievement of organizational goals and vision, the outlining of strategies into action, the measurement of performance, the management of risk and the decision-making process.
THE EFFECT OF RELIGIOSITY AND LOVE OF MONEY ON ACCOUNTANT ETHICS CRISIS Blasius Erik Sibarani; Citra Anggreani
Jurnal Akuntansi Vol. 13 No. 1 (2023): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.13.1.12-20

Abstract

The problem in this study is that there are still violations of accountant ethics committed by accountants when carrying out their duties as an accountant. As a profession that carries out its functions, accountants must comply with professional ethics and carry out their duties in a certain way in accordance with professional ethics or established standards. Behavior that violates professional ethics is not only for public accountants, but also for government accountants and management accountants. If the accountant has the integrity to apply ethical and ethical values in the professional behavior of his work, then there should be no unethical behavior. The purpose of this study was to determine the effect of religiosity and love of money on accountants' ethical crisis. The sample used was determined by the purposive sampling method with certain criteria. Data analysis in this study used multiple linear regression and data collection techniques in this study in the form of a questionnaire. The data obtained were analyzed using the f test, t test, normality test, and multiple linear regression analysis. The results showed that religiosity and love of money simultaneously affected the ethical crisis of accountants. Partially, the religiosity variable has no effect on the accountant's ethical crisis, and love of money also has no effect on the accountant's ethical crisis.Keywords: Accountant Ethics Crisis, Love of Money, Religiosity
Co-Authors Citra Anggreani Rianto