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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi IJEBA (International Journal of Economic, Business & Applications)
Febri Yulisa
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh kecerdasan emosional dan kepribadian terhadap tingkat pemahaman akuntansi (studi empiris pada mahasiswa akuntansi fakultas ekonomi universitas riau) Febri Yulisa; Kamaliah '; Rheny Afriana Hanif
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine how the effect of the variable component ofemotional intelligence is self awareness, self regulation, motivation, empathy, social skills and personality to the level understanding of accountancy.Measuring instrument to measure storey level understanding of accountancy is average point of accountancy that is PA1, PA2, AK1, AK2, AKL1, AKL2, AU1, AU2, and TA. As for the population in this study was a class of 2010 student of Accounting Department of Economics, University of Riau, amounting to 316 students, and in this study as the samples totaling 76 students using Slovin formula. Analysis of the data used is descriptive analysis, as it also uses the quantitative analysis using multiple linear regression with the help of SPSS program version 20.00.From the test results have shown that the introduction of the variable selfawareness has no effect on the level understanding of accounting, whereas for the variable self regulation, motivation, empathy and social skills as well as personality influence on level of understanding accounting.Many other factors which influence storey level understanding of accountancy factors like mental stress, and etc. Result of this research can give contribution to university in order to compiling curriculum and can give input to the student in order to developing emotional intelligence.Keywords: self awareness, self regulation, motivation, empathy, social skills, personality, level understanding of accountancy.
The Factors Affecting Regional Financial Accountability: Organizational Commitment as Moderating Variables (Study on Rokan Hilir District Government OPD) Yulisa, Febri; Ratnawati, Vince; Taufik, Taufeni
International Journal of Economic, Business & Applications Vol. 4 No. 2 (2019): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.39

Abstract

This study aims to investigated the effect of government internal control systems, regional financial management information systems and human resource competencies on regional financial accountability. The population in this study were all employees of the regional apparatus of Rokan Hilir Regency. In this study, the sample taken was the Head of regional device organization, Head of regional device organization Financial Subdivision, Treasurer of regional device organization and Accounting Personnel with consideration directly related to financial management and directly involved technically with regional financial accountability. The statistical method used to test the research hypothesis is Structural Equation Model (SEM) based on Partial Least Square (PLS) with the help of WarpPLS 5.0 program. The results of this study indicate that government internal control systems, regional management information systems and human resource competencies affect regional financial accountability. Organizational commitment influences the regional financial management information system towards regional financial accountability, but organizational commitment does not affect the government's internal control system and human resource competence towards regional financial accountability.
Co-Authors Kamaliah ' Rheny Afriana Hanif Taufeni Taufik Vince Ratnawati