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All Journal JUAN: Jurnal Pengabdian Nusantara Jurnal Penelitian Multidisiplin Bangsa
Pradana, Cipto
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Computer Science & IT Economics, Econometrics & Finance Education Public Health Social Sciences Other

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Pengaruh Kecerdasan Emosional (EQ), Learning Behavior, dan Gaya Mengajar Dosen Terhadap Tingkat Pemahaman Akuntansi pada Mahasiswa Akuntansi FEB Universitas Ahmad Dahlan Aulya, Elva; Rahmawati, Leni; Luthfia, Arawinda Delphin; Pradana, Cipto
Jurnal Penelitian Multidisiplin Bangsa Vol. 2 No. 2 (2025): Juli
Publisher : Amirul Bangun Bangsa Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpnmb.v2i2.504

Abstract

Penelitian ini menganalisis pengaruh Kecerdasan Emosional, Perilaku Belajar, dan Gaya Mengajar Dosen terhadap pemahaman akuntansi mahasiswa di kalangan mahasiswa Program Studi Akuntansi Universitas Ahmad Dahlan. Sampel sebanyak 69 mahasiswa aktif angkatan 2021-2023 dipilih menggunakan purposive sampling. Data dikumpulkan melalui kuesioner dengan skala likert 1-5 dianalisis menggunakan software IBM SPSS 23 dengan melalui uji asumsi klasik, regresi linier berganda, uji t, uji F, serta analisis koefisien determinasi (R²). Hasil menunjukkan bahwa Kecerdasan Emosional dan Gaya Mengajar Dosen berpengaruh positif dan signifikan terhadap pemahaman akuntansi, sedangkan Perilaku Belajar tidak berpengaruh signifikan. Ketiga variabel secara bersama-sama memberikan kontribusi 46,4% terhadap pemahaman akuntansi, sisanya dipengaruhi faktor lain. Penelitian ini menekankan pentingnya pengelolaan emosi, memotivasi diri dalam belajar dan metode pengajaran efektif untuk meningkatkan pemahaman mahasiswa.
PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM (KOPERASI MAHASISWA UNIVERSITAS AHMAD DAHLAN) Pradana, Cipto; Putri, Aulia Diana; Sumaryanto, Sumaryanto
JUAN: Jurnal Pengabdian Nusantara Vol. 2 No. 3 (2025): Juli 2025
Publisher : CV Sentra Nusa Connection

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63545/juan.v2.i3.151

Abstract

Micro, Small and Medium Enterprises (MSMEs) play a strategic role in driving economic growth, especially at the local and rural levels. One of the main challenge in managing MSMEs in Indonesia is the low adoption of accounting practices that comply with standars, which affects the quality of the financial report procudec. This study aims to examine the application of accounting in the Ahmad Dahlan University Student Cooperative (Kopmart UAD) MSMEs, as well as to evaluate the effectiveness of the financial report preparead in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The method used in this study is descriptive qualititative with a case study approach. The reaserch result show that althought Kopmart UAD has conducted Financial recording, its implementation is still manual and not systemic. This result in less accurate financial repost and complicated the bussines evaluation process. Therefore, an increase in human resourch capacity and the development of a recording system that meets standards is necessary so that financial reports can support sustainbility and appropriate decision-making in bisiness management.
Co-Authors Aulya, Elva leni rahmawati, leni Luthfia, Arawinda Delphin Putri, Aulia Diana Sumaryanto Sumaryanto, Sumaryanto