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All Journal Al-Buhuts (e-journal) Jurnal Penelitian Pendidikan Indonesia
Yusriadi Hala
Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya
Economics, Econometrics & Finance Other

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Pengaruh Kecerdasan Emosional, Kecerdasan Sosial dan Kecerdasan Intelektual terhadap Pemahaman Akuntansi: Survei pada Mahasiswa Program Studi Akuntansi STIEM Bongaya Makassar Yusriadi Hala; Neng Indriyani; Rostiaty Yunus; Rezky Auliah
Al-Buhuts Vol. 19 No. 1 (2023): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i1.3604

Abstract

The aim of this research is to find out whether emotional intelligence, social intelligence and intellectual intelligence partially affect the understanding of accounting in students of the accounting study program at STIEM Bongaya Makassar. The data collection technique uses primary data obtained through a questionnaire using a purposive sampling technique. The population is all students of the STIEM Bongaya Makassar accounting study program, totaling 273 people, while the sample taken is 85 students. The results of the questionnaire have been tested for validity and reliability, and classical assumptions have been tested in the form of normality assumption tests, multicollinearity tests and heteroscedasticity tests. Methods of data analysis using multiple linear regression techniques. The results of the study show that first, emotional intelligence does not have a positive and significant effect on understanding accounting. Second, social intelligence has a positive but not significant effect on accounting understanding, third, intellectual intelligence has a positive but not significant effect on accounting understanding
Akuntabilitas pengelolaan keuangan desa berbasis value of money Yusriadi Hala; Haeruddin Haeruddin; Hisnol Jamali; Ibrahim Ibrahim
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 8, No 4 (2022): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020221715

Abstract

Akuntabilitas Pengelolaan Keuangan Atas Alokasi Dana Desa (Studi Kasus Pada Desa Tamasaju Kecamatan Galesong Utara Kabupaten Takalar (2020). Penelitian ini bertujuan untuk menganalisi dan mengetahui akuntabilitas pengelolan keuangan  desa di Desa Tamasaju Kecamatan Galesong Utara Kabupaten Takalar.Metode penelitian ini berupa metode deskriptif kualitatif, dengan analisis value for money.  Dengan menggunakan analisis value for money dapat disimpulkan bahwa, pengelolaan keuangan desa pada Desa Tamasaju telah dilaksanakan dengan ekonomis dengan nilai 98,24%, efektifitas dengan nilai 98,24% dan efisien karena dengan nilai 98,24%. Sedangkan hasil analisis pemberian kuesioner kepada masyarakat di Desa Tamasaju diperoleh hasil perhitungan kuesioner dari tiga (3)  indikator relatif sudah terpenuhi dengan nilai presentase 83% yang bermakna sangat akuntabel. Berdasarkan hasil dari kedua analisis tersebut dapat disimpulkan pengelolaan keuangan desa pada Desa Tamasaju Kecamatan Galesong Utara Kabupaten Takalar tahun anggaran 2020 sangat akuntabel.
Pengaruh Strategi Operasi dan Penerapan Akuntansi Manajemen Lingkungan terhadap Inovasi Produk Yusriadi Hala; Rostiaty Yunus; Tamsil Tamsil
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.5162

Abstract

This study aims to determine the Influence of Operation Strategy and the Application of Environmental Management Accounting on Product Innovation in Food & Beverage Companies Listed on the Indonesia Stock Exchange (IDX). Data collection uses secondary data obtained from the financial statements of food and beverage companies for the 2020-2023 period. The test results of the data have been tested using the data analysis method using logistic regression techniques. The results show that partially the operation strategy has an effect on product innovation while environmental management accounting has no effect on product innovation.
Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Internal dan Pengalaman terhadap Efektivitas Pengelolaan Dana Kelurahan Tamsil Tamsil; Yusriadi Hala; Rostiaty Yunus; Arsyad Paweroy
Al-Buhuts Vol. 22 No. 1 (2026): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v22i1.7817

Abstract

The effectiveness of urban village fund management is greatly influenced by the capacity of government officials and management mechanisms that can ensure the effective and accountable use of funds. In this context, human resource competence, internal control systems, and the experience of government officials are important aspects that must be considered. This study aims to analyze the influence of human resource competence, internal control systems, and civil servant experience on the effectiveness of village fund management in Tamalate District, Makassar City. The study employed a quantitative approach using a saturation sampling technique targeting village fund managers. Data were collected via questionnaires and analyzed using multiple linear regression. The results indicate that human resource competence has a positive and significant effect on the effectiveness of village fund management, with a regression coefficient of 0.3441 and a p-value of 0.0000. The internal control system had a positive and significant effect with a coefficient of 0.2200 and a p-value of 0.0001, while the experience of civil servants had a positive and significant effect with a coefficient of 0.1600 and a p-value of 0.0015. Human resource competence demonstrated the relatively greatest influence compared to the other variables. These findings imply that local governments need to prioritize improving civil servant competence, along with strengthening internal control systems and developing work experience, to enhance the effectiveness of village fund management. This study contributes by demonstrating that aspects of civil servant capacity and internal governance are empirically important factors in supporting the effectiveness of village fund management at the local level.
Co-Authors Arsyad Paweroy Haeruddin Haeruddin Hisnol Jamali Ibrahim Ibrahim Neng Indriyani Rezky Auliah Rostiaty Yunus Tamsil Tamsil