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Economic: Journal Economic and Business
Published by Lembaga Riset Mutiara Akbar
ISSN : -     EISSN : 29638801     DOI : https://doi.org/10.56495/ejeb
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
ECONOMIC: Journal Economi and Business yang diterbitkan oleh Lembaga Riset Mutiara Akbar, Medan, Indonesia merupakan jurnal akses terbuka yang dapat digunakan sebagai media interaksi bagi seluruh cendikiawan di berbagai bidang Ekonomi dan Bisnis baik itu Karya Ilmiah kajian pustaka maupun penelitian. Pokok bahasannya meliputi studi tekstual dan kerja lapangan dengan berbagai perspektif tentang ekonomi dan bisnis serta berbagai perspektif dalam kepentingan ekonomi dan bisnis. Jurnal ini bekerja untuk Cendekiawan, peneliti, dosen, serta profesor dari berbagai institusi dan afiliasi di dunia serta untuk wadah tempat mahasiswa mempublikasikan artikel skripsi dan tesisnya
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 202 Documents
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Career motivation, internship experience, and soft skills on work interest in students with the mediating role of work readiness perceptions Pohan, Nasrul Arifin; Amin, Mat; Suhardi, Suhardi
Economic: Journal Economic and Business Vol. 5 No. 1 (2026): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v5i1.1463

Abstract

The dynamics of the modern job market require college graduates to not only excel academically but also possess adequate professional preparedness. This study aims to analyze the influence of career motivation, internship experience, and soft skills on the work interest of students at the Faculty of Economics and Business (FEB) of Pertiba University, with perceived work readiness as a mediating variable and Grade Point Average (GPA) as a control variable. This study used a quantitative approach with an explanatory design. Data were collected through a structured questionnaire distributed to final-year students who had participated in the internship program. Data analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS software. The results showed that internship experience and soft skills had a positive and significant effect on perceived work readiness, while career motivation had no significant effect. Perceived work readiness was shown to partially mediate the relationship between internship experience and soft skills on work interest. Meanwhile, GPA did not show a significant effect on work interest. These findings emphasize the importance of strengthening practical experience and developing interpersonal competencies in higher education.
Analysis of the readiness of tempe UMKM UD. Bismillah in implementing fixed financial accounting standards in Delitua District Arif, Atika; Rahma, Tri Inda Fadhila; Hermain, Hendra
Economic: Journal Economic and Business Vol. 5 No. 1 (2026): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v5i1.1468

Abstract

This study aims to analyze the level of readiness of Tempe MSME UD. Bismillah in implementing Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in Delitua District. The implementation of SAK ETAP is an effort to improve the quality of MSME financial reports to make them more relevant, reliable, and acceptable to stakeholders, especially in terms of access to financing and business transparency. The research method used is a qualitative approach with a case study design. Data collection techniques were carried out through in-depth interviews, direct observation, and documentation of accounting practices carried out by business actors. The results of the study indicate that Tempe MSME UD. Bismillah is in the early stages of readiness, with a financial recording system that is still simple and does not refer to the principles of SAK ETAP. The main factors inhibiting the implementation of this standard include low accounting literacy, limited human resources, and the less-than-optimal role of supporting agencies such as the cooperative and MSME office. However, there is potential for development through increasing the willingness of business actors to learn and receive mentoring. This study recommends intervention from related parties in the form of technical training, provision of SAK ETAP modules tailored to the characteristics of MSMEs, and the establishment of a sustainable mentoring program so that the implementation of SAK ETAP can be realized gradually.

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