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PENGARUH KECERDASAN INTERPERSONAL TERHADAP PEMAHAMAN AKUNTANSI DENGAN KEPERCAYAAN DIRI SEBAGAI VARIABEL INTERVENING PADA SISWA JURUSAN AKUNTANSI Sari, Dina Fahma; Prastiti, Sawitri Dwi
Journal of Accounting and Business Education 2012: Jurnal Pendidikan Akuntansi (JPA): Vol. 1, No. 2, September 2012
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.618 KB) | DOI: 10.26675/jabe.v1i2.6019

Abstract

Penelitian ini menguji pengaruh kecerdasan interpersonal terhadap pemahaman akuntansi dengan kepercayaan diri sebagai variabel intervening pada siswa jurusan akuntansi SMK Muhammadiyah 1 Kota Pasuruan. Rancangan penelitian ini merupakan penelitian eksplanasi. Variabel penelitian yang digunakan adalah kecerdasan interpersonal (X), kepercayaan diri (Z) dan pemahaman akuntansi (Y). Populasi penelitian adalah seluruh siswa kelas X, XI, XII jurusan Akuntansi yang berjumlah 63 siswa sedangkan sampel yang diambil berjumlah 39 siswa. Teknik pemilihan sampel menggunakan Propotional Random Sampling. Teknik pengumpulan data menggunakan kuisioner. Analisis dalam penelitian ini menggunakan analisis jalur (path analysis). Hasil dari penelitian menunjukkan bahwa kecerdasan interpersonal berpengaruh terhadap pemahaman akuntansi dengan kepercayaan diri sebagai variabel intervening.
Analysis of the Influence of Organizational Culture, Work Stress, and Boredom on Cyberloafing of Generation Z Employees in Service Industry Purwati, Sri; Susanto, Susanto; Sari, Dina Fahma; Kadeni, Kadeni; Nawangwulan, Irma M.; Anantadjaya, Samuel PD
Journal of Social Science and Business Studies Vol. 3 No. 2 (2025): JSSBS
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jssbs.v3i2.144

Abstract

This study aims to analyze the influence of organizational culture, work stress, and boredom on cyberloafing behavior in Generation Z employees in the service industry. The research method used is quantitative with a survey approach. Data were collected through questionnaires distributed to 100 respondents who were Generation Z employees in service companies. Data analysis was carried out using multiple linear regression with the help of SPSS. The results showed that organizational culture had a negative and significant effect on cyberloafing behavior, indicating that the stronger the organizational culture, the lower the level of cyberloafing. Work stress showed a significant positive effect, where high work stress encouraged employees to seek escape through online activities that were not related to work. Meanwhile, boredom or work boredom also had a positive and significant effect on cyberloafing, where boredom at work was the main trigger for this behavior. These findings underline the importance of creating a healthy work culture, managing work stress, and designing interesting jobs for Generation Z employees in order to minimize cyberloafing behavior. This study contributes to the development of human resource management, especially in managing the work behavior of Generation Z employees in the digital era.
Analysis of Supporting Factors for Payment Technology Utilization in MSMEs using Technology Acceptance Model (TAM) Method Asmara, Maisa Azizah; Nurlia; Sari, Dina Fahma; Asrijal, Andi; Muafiqie, Humaidah
Journal of Applied Science, Engineering, Technology, and Education Vol. 5 No. 2 (2023)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.asci2396

Abstract

This study aims to analyze the factors that influence the adoption of digital payment technology in micro, small and medium enterprises (MSMEs) using the Technology Acceptance Model (TAM) method. This research uses a quantitative approach with a sample of 85 MSMEs in Bandung City that have used QRIS mobile digital payment services. This research uses a quantitative approach with primary data obtained from MSME owners or managers in Bandung City who have used QRIS digital payment services. The results of the analysis show that factors such as perceived ease of use, perceived benefits, and security affect the intention to use QRIS payment technology. In addition, validity, reliability, normality, and multicollinearity tests are also carried out to ensure data reliability and validity. The results of hypothesis testing show that all independent variables, namely Perceive in Use, Perceive in Usefulness and Security in Use, have a significant effect on user behavior in using QRIS. This research contributes to analyzing the acceptance and use of digital payment technology in MSMEs.
The Influence of Domestic Budget Distribution Policy and Fiscal Policy on The Sustainability of Economic Growth Bakri , Suardi; Majid, Jamaluddin; Kusnadi, Iwan Henri; Sari, Dina Fahma; Rusman, Hedar
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.14824

Abstract

Abstrak Tujuan dari penelitian ini adalah untuk menganalisis dampak dari distribusi anggaran daerah dan kebijakan fiskal terhadap pertumbuhan ekonomi daerah. Penelitian ini menggunakan analisis data panel untuk menguji dan menganalisis dampak dari distribusi anggaran dan kebijakan fiskal terhadap perilaku belanja daerah yang berdampak terhadap pertumbuhan perekonomian daerah. Hasil dari penelitian menunjukkan bahwa semakin besar nominal transfer dana yang dilakukan pemerintah daerah akan semakin meningkatkan belanja publik. Hasil lain dari penelitian menunjukkan bahwa perilaku birokrasi di pemerintahan daerah cenderung berupaya meningkatkan anggaran dan proyek publik daripada memenuhi kebutuhan masyarakat dan program kerja secara efektif dan efisien. Kebijakan fiskal akan terpengaruh bila terjadi penurunan belanja daerah sebagai dampak dari jumlah distribusi anggaran yang juga menurun. Kata Kunci: Anggaran Daerah, Perekonomian Daerah, Kebijakan Fiskal
The Role of Perceived Usefulness, Facilitating Conditions and Subjective Norms on Intention to Subscribe Digital On-Demand Streaming Service Netflix Nurdiani, Tanti Widia; Safari, Apay; Kusnadi, Iwan Henri; Riyanti, Anti; Sari, Dina Fahma; Pramono, Susatyo Adhi
Journal of Information System, Technology and Engineering Vol. 3 No. 1 (2025): JISTE
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jiste.v3i1.138

Abstract

An important factor in the success of a business is the performance of the promotion and marketing team. Management does everything to attract the attention and interest of potential buyers and also loyal customers. Digitalization and globalization have resulted in a massive number of producers, products and services. This study aims to analyze the influence of the variables perceived usefulness, facilitating conditions and subjective norms on the intention to subscribe to Netflix on-demand streaming service. The researcher conducted descriptive and verification analysis, where the researcher tested the effect of each independent variable on the dependent variable. The results of the analysis show that all independent variables have a positive effect on the dependent variable, namely the intention to subscribe. The researcher suggests that management continue to innovate Netflix services, be it the team's service in the field, good response from customer service and the quality of movies that continues to improve. This aims to create a good perception of the benefits of using Netflix services. The suggestion for the government is to continue to improve digital infrastructure to support the growth of digital-based businesses in Indonesia.
University Support and Its Influence on the Entrepreneurial Intentions of East Java Students: Mediation of Entrepreneurial Mindset Subroto, Agus Andi; Anwar, Khoirul; Sari, Dina Fahma
Jurnal Aplikasi Manajemen Vol. 23 No. 4 (2025)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/

Abstract

The high unemployment rate among university graduates in Indonesia underscores the urgent need for universities to encourage students to become job creators. However, most previous studies have focused more on individual factors such as motivation, personality, or self-efficacy in relation to entrepreneurial intent, while the role of institutional support from universities and the process of internalizing an entrepreneurial mindset have rarely been studied comprehensively, especially in the context of private universities in East Java, which are characterized by an MSME-based economy and high graduate unemployment rates. The study aims to analyze the effect of university support on students’ entrepreneurial intentions, with entrepreneurial mindset as a mediating variable, and gender and training participation as moderators. This study uses a quantitative approach with a survey method. This study population consists of private university students in East Java, with a total of 400 respondents selected through purposive sampling. The questionnaire instrument was analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results show that university support significantly influences entrepreneurial intention both directly and indirectly through entrepreneurial mindset. Multi-group analysis revealed that the effect of university support was stronger among female students and those who participated in entrepreneurship training. The findings highlight that campus-based support systems in the form of curriculum, training, mentoring, and business incubation can strengthen students' entrepreneurial mindset so that they are more creative, innovative, and dare to take risks in starting a business. The study’s novelty lies in integrating institutional and psychological factors within a single comprehensive model, specifically contextualized to East Java’s socio-economic dynamics. Theoretically, it extends the Theory of Planned Behavior by emphasizing the mediating role of the entrepreneurial mindset. In practice, it provides universities with a foundation for designing inclusive, gender-responsive, and experience-based entrepreneurship programs to reduce graduate unemployment.
EFFECTIVENESS AND EFFICIENCY OF BUDGET REALIZATION'S LOCAL GOVERNMENT BEFORE AND DURING PANDEMIC: A CASE STUDY Wulaningrum, Puspita Dewi; Sari, Dina Fahma; Parwoto, Parwoto; Novitasari, Dinda Dewi
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/nek7y088

Abstract

This purpose of study is to analyze the comparison of the performance of financial statements by taking into account the level of efficiency, and the effectiveness of the allocation of funds to assess budget accountability. The object of this research is the Regional Development Planning Agency of Magelang Regency and Yogyakarta City with the main data source being the 2018 to 2021 Budget Realization Report. This study uses a quantitative descriptive method with secondary and primary data types. Analysis of the data using the formula of efficiency and effectiveness. The analysis results from the calculations show that the percentage level of effectiveness of Magelang Regency before the pandemic (2018-2019) and during the pandemic (2020-2021) is in the effective level. The percentage level of the effectiveness of the City of Yogyakarta before the pandemic (2018-2019) and during the pandemic (2020-2021), which is in the effective percentage. The percentage level of efficiency in Magelang Regency before the pandemic (2018-2019) was in the less efficient percentage. Meanwhile, during the pandemic (2020-2021) it was in the efficient percentage and overall, it was in the fairly efficient category. The percentage level of efficiency of the City of Yogyakarta before the pandemic (2018-2019) and during the pandemic (2020-2021) was in the efficient percentage.
EDUKASI BAHAYA SMARTPHONE TERHADAP PERKEMBANGAN ANAK DI DUSUN GESING DESA RANDU PITU Majida Noviyanti; Khotimah, Khusnul; Sari, Dina Fahma
Jurnal Indonesia Mengabdi Vol. 5 No. 1 (2026): Jurnal Indonesia Mengabdi (JIM)
Publisher : Tahta Media Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55080/jim.v5i1.1793

Abstract

The use of smartphones has become a daily necessity for people in today's technological era. The numerous features on smartphones support the work of many people. It is undeniable that smartphone use has also become a part of the lives of teenagers and even children. With features that present educational content such as letter recognition, reading skills, as well as entertainment and games, children are often exposed to smartphones. In fact, children are still in their developmental stage. Excessive smartphone use can interfere with children's physical, motor, cognitive, social, and emotional development. The negative impacts of smartphones need to be understood by children from an early age as a preventive measure. The activities in this report were carried out by providing education about the dangers of smartphone use for children. The method used was socialization through video screenings and material explanations. Evaluation was conducted after the material presentation was completed. From the evaluation results, it was found that all the children participants in Gesing, Randu Pitu Village, understood and were aware of the dangers of excessive smartphone use.