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Journal : Journal of Accounting Science

Motivasi Belajar Mahasiswa Akuntansi Sebelum Dan Sesudah Menjadi Perguruan Tinggi Negeri (Studi Kasus Pada Mahasiswa Prodi Akuntansi Angkatan 2012 UPN “VETERAN” Jawa Timur) Nuraini, Fitri
Journal of Accounting Science Vol 1 No 1 (2017): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v1i1.790

Abstract

The Motivation has a strategic role in the activities of one's learning, no one is learning without motivation. Motivation to learn is the driving force of psychic overall in students that lead to learning and provides direction on learning activities in order to achieve a goal, the motivation also provide encouragement in learning so that students (Purba, 2012). UPN is a university that on October 6, 2014 has turned into State Universities (PTN). The change of State Universities (PTN) expected higher student motivation to learn is certainly offset by the factors that influence it so that it can create quality graduates other than Pioner Development skilled, reliable and professional in competition in the world of work. The population used was 200 students Prodi Accounting preferred class of 2012 students. The sampling technique using simple random sampling the formula Slovin at 67. The study used statistical test paired sample t-test. The results show that there are differences in learning motivation between before and after the college on students in the accounting department of UPN "Veteran" East Java. It is known that the t value obtained from processing the data is - 2.801 with siginifikansi level of 0,007 or less 0.05.
Kecerdasan Emosional, Kecerdasan Intelektual dan Kecerdasan Spiritual Terhadap Pemahaman Akuntansi Dasar Dengan Motivasi Sebagai Variabel Moderating Nuraini, Fitri
Journal of Accounting Science Vol 1 No 2 (2017): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v1i2.892

Abstract

Basic accounting is very important as the beginning to understand the concept of accounting, if on the basis of it can not fully understand then for the next is also difficult. The concept of introduction accounting is very important, especially for new students, like a building or a house then introduction accounting is the foundation. This study examines the effect of emotional intelligence, intellectual intelligence and spiritual intelligence on basic accounting comprehension with motivation as a moderating variable. In relation to moderating variables, researchers in this case choose motivation as a moderator of the relationship between emotional intelligence, intellectual intelligence and spiritual intelligence with basic accounting comprehension. The population used in this study was 104 students of Accounting Study Program in Semester 1 and 3 of Muhammadiyah University of Surabaya. The sampling technique uses convenience sampling with sampling of 77. The study used Moderated Regression Analysis (MRA) analysis tool. The result of research shows that (1) emotional intelligence and spiritual intelligence have an insignificant effect on basic accounting comprehension, (2) intellectual intelligence has significant effect on basic accounting comprehension, (3) motivation does not moderate the influence of emotional intelligence, intellectual intelligence and spiritual intelligence toward understanding of accounting basic.