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Buffon, Justino
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Religion Education Social Sciences Other

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Sistem Akuntansi Persediaan Barang Dinas Ketenagakerjaan Dan Transmigrasi Daerah Istimewa Yogyakarta Buffon, Justino; Astuti, Tutut Dewi
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 23 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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Abstract

The main objective of this study was to find out the inventory recording system at the Yogyakarta Employment and Transmigration Office. The population in this study are all systems in the DIY Department of Employment and Transmigration. The variable observed by the authors in this report is the DIY Inventory Accounting System for the Department of Employment and Transmigration. Based on the research, it was found that the government inventory accounting records used at the Yogyakarta Employment and Transmigration Office used the periodic method. The periodic recording system is a recording system that is only carried out when there is an addition to inventory and does not immediately update the inventory value when usage occurs. The amount of ending inventory is known by carrying out a physical count (stock taking) at the end of the period so that at the end of this period an adjusting entry is made to update the value of the inventory.
PENGARUH PEMAHAMAN KODE ETIK AKUNTAN DAN KECERDASAN EMOSIONAL TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI Buffon, Justino; Wulandari, Ika
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 24 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10432460

Abstract

This study aims to examine the effect of understanding the code of professional ethics of accountants and Emotional intelligence on the ethical behavior of accounting students at Mercu Buana University, Yogyakarta. This study uses the variables Understanding of the Accountant Professional Code of Ethics and Student Spiritual Intelligence as independent variables and Student Ethical Behavior as the dependent variable. In this study the data used were primary data collected through a questionnaire survey at Mercu Buana University, Yogyakarta in 2023. The sampling method used in this study was the purposive sampling method. The sample in this study were 110 students who met the criteria as respondents in this study. The analysis in this study uses multiple linear regression using SPSS software. The results of this study indicate that the understanding of the Code of Ethics for the Accountant Profession and the Spiritual Intelligence of Students has an important role in shaping the ethical behavior of accounting students at Mercu Buana University, Yogyakarta.
Co-Authors Ika Wulandari Tutut Dewi Astuti