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All Journal Journal of Education and Learning (EduLearn) Jurnal Riset Akuntansi dan Bisnis Pro Bisnis KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Hasil Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Edunesia : jurnal Ilmiah Pendidikan Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) ABDI SABHA (Jurnal Pengabdian kepada Masyarakat)
Hafsah Hafsah
Universitas Muhammadiyah Sumatera Utara
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Journal : Owner : Riset dan Jurnal Akuntansi

 1 
Pengaruh Kecerdasan Emosional Dan Perilaku Belajar Terhadap Tingkat Pemahaman Akuntansi Pada Mahasiswa Akuntansi FEB UMSU Hafsah Hafsah; Zulia Hanum; Fitriani Saragih; Retno Widia Ningsih
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1260

Abstract

Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh kecerdasan emosional terhadap Tingkat Pemahaman Akuntansi, untuk menguji dan menganalisis perilaku belajar mahasiswa terhadap Tingkat Pemahaman Akuntansi dan untuk menguji dan menganalisis pengaruh kecerdasan emosional dan perilaku belajar mahasiswa terhadap Tingkat Pemahaman Akuntansi. Teknik analisis yang digunakan dalam penelitian ini adalah analisis data kuantitatif, yakni menguji dan menganalisis data melalui penyebaran kuesioner secara online kepada responden, Adapun populasi penelitian berjumlah 371 mahasiswa dengan target sampel sebanyak 175 orang dan yang mengembalikan kuesioner sehingga menjadi responden tetap sebanyak 55 orang, Teknik analisis yang digunakan adalah regresi linier berganda. Hasil peneltian menunjukkan kecerdasan emosional tidak berpengaruh terhadap Tingkat Pemahaman Akuntansi, perilaku belajar mahasiswa berpengaruh terhadap Tingkat Pemahaman Akuntansi dan kecerdasan emosional dan perilaku belajar mahasiswa berpengaruh terhadap Tingkat Pemahaman Akuntansi. Hasil penelitian secara parsial membuktikan bahwa Kecerdasan Emosional tidak berpengaruh terhadap Tingkat Pemahaman Akuntansi pada Mahasiswa FEB UMSU, Hasil penelitian secara parsial membuktikan bahwa Perilaku Belajar Mahasiswa berpengaruh terhadap Tingkat Pemahaman Akuntansi pada Mahasiswa FEB UMSU, Hasil penelitian secara simultan membuktikan bahwa Kecerdasan Emosional dan Perilaku Belajar Mahasiswa berpengaruh terhadap Tingkat Pemahaman Akuntansi pada Mahasiswa FEB UMSU.
Analisis Pemahaman Pajak Penghasilan Dan Sanksi Pajak Terhadap Pelaksanaan Wajib Pajak Orang Pribadi (WP OP) Pegawai Muhammad Falhan; Hafsah Hafsah; Zulia Hanum
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1266

Abstract

Non-compliance in the implementation of taxes by individual taxpayers for employees will lead to a tax sanction, besides knowledge is also a factor in the non-compliance so that this is a phenomenon in this study. This research generally aims to find out how the understanding of income tax on individual taxpayers (WP OP) employees and how the conditions of understanding and tax sanctions on individual taxpayers (WP OP) employees. The research methodology used is a descriptive qualitative approach with a case study research approach. Descriptive qualitative research is a type of research by analyzing in depth and providing an overview of the research results. The method of data collection was done through interviews with several informants, namely several employees on the object of research. Then analyzed using descriptive analysis method, so as to obtain an overview of the object factually, accurately, and systematically. The result of this research is the understanding of income tax and tax sanctions. mandatory individual (WP OP) employees, namely not understanding income tax. Meanwhile, with tax sanctions, employees only know but do not understand so that many violate sanctions due to lack of knowledge about tax sanctions. The conclusion of this study is the understanding of income tax and tax sanctions. mandatory personal (WP OP) the employee is still minimal. They still do not know that they are individual taxpayers with the category of non-permanent employees and at what rate to pay and how to pay it.
Pengaruh Etika Profesi, Pengalaman Auditor dan Independensi Terhadap Kinerja Auditor Pada Kantor Akuntan Publik di Kota Medan Aurani Raodah; Hafsah Hafsah
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1717

Abstract

This study aims to determine the effect of professional ethics, auditor experience and independence on auditor performance at the Public Accounting Firm in Medan City. In this study the authors used an associative approach, the data source used was primary data. The data collection technique used was by distributing questionnaires to 173 auditors working at the Public Accounting Firm in Medan City. The sampling technique used is saturated sampling. The data analysis technique used to test the hypothesis in this study is Multiple Linear Regression Analysis using Statistical Package for the Social Sciences (SPSS) version 25. The results of this study indicate that 1) Professional Ethics has a positive and significant effect on Auditor Performance, 2) Experience The auditor has no significant effect on the performance of the auditor, 3) Independence has a significant effect on the performance of the auditor, 4) Independence has a positive and significant effect on the performance of the auditor and professional ethics, experience of the auditor and independence simultaneously and has a significant effect on the performance of the auditor.
Co-Authors Ade Dzikra Khairani Aurani Raodah Ayu Indari Bonari P Pohan Dewi Andriany Febri Ramadhani Gustina Siregar Handayani, Susi Hasibuan, Lailan Safina Hastina Febriaty Hezdi Tanjung Isna Ardila Jasman Saripuddin Jasman Saripuddin Jasman Saripuddin Lailan Safina Hasibuan Lila Bismala M Falhan Mahyar Diana Muhammad Falhan Nunung Agus Firmansyah Oktafiana Akmal Ramdhansyah Ramdhansyah Rara Dhea Febrinal Reski Finta Loka Retno Widia Ningsih Ridho Gilang Adiko Rini Astuti Riski D Sahputra Saragih, Fitriani Seprida Hanum Siregar, Hasan Sakti Siti Aisyah Susi Handayani Syafrida Hani Tiansih Sasqia Zaidani Widia Astuty Yayuk Hayulina Manurung Zulia Hanum