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All Journal Jurnal Akuntansi : Transparansi dan Akuntabilitas Jurnal Ekonomika dan Bisnis Kontigensi: Jurnal Ilmiah Manajemen
Sarlin Paleina Nawa Pau
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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PENGARUH KECERDASAN EMOSIONAL, PERILAKU BELAJAR DAN MINAT BELAJAR TERHADAP PEMAHAMAN AKUNTANSI (STUDI PADA MAHASISWA AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSA CENDANA) Theodora Vivinia Ndait; Minarni Anaci Dethan; Sarlin Paleina Nawa Pau
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 10 No 1 (2022): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v10i1.8685

Abstract

The purpose of this research is to know the effect of emotional intelligence, learning behavior and learning interest towards the understanding of accounting partially and simultaneously. The technique of analysis used in this research is multiple linear regression. The data was collected by quesionnare. Sample used in this research is 135. The results of this research showed that partially emotional intelligence has no effect towards the understanding of accounting, whereas learning behavior and learning interest affect the understanding of accounting. The result of this research simultaneously showed that emotional intelligence, learning behavior and learning interest affect the understanding of accounting
Analisis Potensi Kebangkrutan Pada PT. Matahari Department Store Tbk Violet Permatasari Naimuti; Herly Mathelda Oematan; Sarlin Paleina Nawa Pau
Jurnal Ekonomika dan Bisnis Vol 9 No 2 (2022): Jurnal Ekonomika dan Bisnis UNISS
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jeb.Vol9.Jeb2.169

Abstract

Penelitian ini bertujuan untuk menganalisis potensi kebangkrutan pada PT. Matahari Department Store Tbk. Pendekatan penelitian yang digunakan adalah deskriptif kuantitatif. Penelitian ini menggunakan data sekunder yaitu laporan keuangan PT. Matahari Department Store Tbk tahun 2017 sampai 2021 yang diperoleh dari website Bursa Efek Indonesia (BEI). Teknik pengumpulan data yaitu menggunakan teknik dokumentasi dan studi pustaka dengan teknik analisis data menggunakan model Springate (S-Score). Hasil penelitian menunjukkan bahwa pada tahun 2017, 2018 dan 2019 perusahaan berada pada kategori tidak berpotensi bangkrut. Pada tahun 2020, perusahaan berada pada kategori berpotensi bangkrut. Pada tahun 2021, perusahaan berada pada kategori tidak berpotensi bangkrut. Kesimpulan dari penelitian ini adalah PT. Matahari Department Store Tbk diprediksi tidak berpotensi bangkrut di masa mendatang karena memiliki nilai rata-rata S-Score yang lebih besar dari standar berdasarkan klasifikasi model Springate
The Influence of Accountability and Transparency on The Quality of GMIT's Financial Reports in Kupang City Linda Lomi Ga; Sarlin Paleina Nawa Pau; Maria Prudensiana Leda Muga
Kontigensi : Jurnal Ilmiah Manajemen Vol 10 No 2 (2022): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v10i2.286

Abstract

Church religious organizations need to pay attention to their financial reports as accountability so that users of these financial reports can understand the extent of the organization's financial condition. The church also needs to implement good financial management to produce accurate information. Accountability and transparency in the church as a non-profit organization is urgently needed, through accountability presented in quality financial reports, resource providers can ensure that the resources provided are used properly in church ministry to church congregations.How to collect data in this study is to use a questionnaire (questionnaire). Data analysis method in this study the method used is Ordinary Least Square Regression. The data was collected and processed using Descriptive Statistical Testing and Hypothesis Testing.The results of this study are the significance value of Accountability (X1) is the prob value. T-count of 0.008 <0.5 states that H1 is accepted which shows that the more accountable the accountability for financial reports made by the church, the quality of the GMIT church's financial reports in the Kupang city class is increasing. The results of this study are the significance value of Transparency (X2) is the prob value. T-count of 0.010 <0.5 states H2 is accepted indicating that the more transparent a church is in managing financial reports, the quality of the GMIT church's financial reports in Kupang City will increase.
Co-Authors Linda Lomi Ga Minarni Anaci Dethan Muga, Maria Prudensiana Leda Oematan, Herly M Theodora Vivinia Ndait Violet Permatasari Naimuti