Pub Date : 2022-10-30DOI: 10.15294/eeaj.v11i3.55600
Syafitri Handriyani, Jhon Very, R. B. Putra, Hermaynelis Fitri
This study aimed to determine how much the effect of motivation, work environment and leadership on employee performance with work spirit as an intervening variable at Wali Nagari Setara Nanggalo. The method of data collection was by distributing questionnaires to 30 respondents which were distributed to employees at the office of Wali Nagari Setara Nanggalo, Koto XI Tarusan District, Pesisir Selatan Regency. The analytical method used Structural Equation Modeling (SEM) Analysis with Partial Leats Square (PLS) 3. The results showed that motivation had a positive and significant effect on employee performance, work environment had a positive and significant effect on employee performance. Leadership had a positive and significant effect on employee performance, Motivation had a positive and significant effect on work spirit. The work environment had a positive and significant effect on work spirit, leadership had a positive and significant effect on work spirit. Based on the results of this study, it is expected that the employees of the office of Wali Nagari Setara Nanggalo, Koto XI Tarusan District, Pesisir Selatan Regency can improve their performance by improving motivation, work environment and leadership by increasing work spirit.
{"title":"Effect of Motivation, Work Environment and Leadership on Employee Performance with Work Spirit as Intervening Variable","authors":"Syafitri Handriyani, Jhon Very, R. B. Putra, Hermaynelis Fitri","doi":"10.15294/eeaj.v11i3.55600","DOIUrl":"https://doi.org/10.15294/eeaj.v11i3.55600","url":null,"abstract":"This study aimed to determine how much the effect of motivation, work environment and leadership on employee performance with work spirit as an intervening variable at Wali Nagari Setara Nanggalo. The method of data collection was by distributing questionnaires to 30 respondents which were distributed to employees at the office of Wali Nagari Setara Nanggalo, Koto XI Tarusan District, Pesisir Selatan Regency. The analytical method used Structural Equation Modeling (SEM) Analysis with Partial Leats Square (PLS) 3. The results showed that motivation had a positive and significant effect on employee performance, work environment had a positive and significant effect on employee performance. Leadership had a positive and significant effect on employee performance, Motivation had a positive and significant effect on work spirit. The work environment had a positive and significant effect on work spirit, leadership had a positive and significant effect on work spirit. Based on the results of this study, it is expected that the employees of the office of Wali Nagari Setara Nanggalo, Koto XI Tarusan District, Pesisir Selatan Regency can improve their performance by improving motivation, work environment and leadership by increasing work spirit.","PeriodicalId":340929,"journal":{"name":"Economic Education Analysis Journal","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127744068","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-10-30DOI: 10.15294/eeaj.v11i3.54530
Dandi Pakpahan, Zahruddin Hodsay, M. Toyib
This study aimed to determine whether there is a comparison of students' abilities in working on inventory questions at SMK Negeri 1 Pemulutan. The subjects in this study were students of class XII Accounting at SMK Negeri 1 Pemulutan, from 98 students 66 students were taken to be used as research samples. Data collection techniques were documentation and tests, with the instrument in the form of test questions—the data analysis technique used one-way ANOVA (one-way ANOVA or F test) using SPSS version 22. From the results of the analysis using the F test with SPSS version 22, the F-count was 4.086, and the F-table of 3.15 with a dk of 66 and a significance level of 5%. Because F-count was greater than F-table (4.086 > 3.15), Ho was rejected and Ha was accepted. The average student test results in solving inventory questions using the FIFO method was 85.27, LIFO was 81.10, and AVERAGE was 74.65. This showed that there was a comparison of students' abilities in working on inventory questions at SMK Negeri 1 Pemulutan, as well as in the process of working on the easy method, namely the FIFO method, and the difficult method, the Average method.
本研究旨在确定是否有比较的学生在SMK Negeri 1 pmulutan的库存问题的工作能力。本研究的研究对象为新加坡国立大学(SMK Negeri 1 Pemulutan)会计12班的学生，共98名学生，选取66名学生作为研究样本。数据收集技术是文档和测试，工具以测试问题的形式-数据分析技术使用单因素方差分析(单因素方差分析或F检验)使用SPSS版本22。采用SPSS 22版F检验分析结果，F-count为4.086,F-table为3.15,dk为66，显著性水平为5%。由于F-count大于F-table (4.086 > 3.15)， Ho被拒绝，Ha被接受。学生使用FIFO方法解决库存问题的平均测试结果为85.27,LIFO为81.10,average为74.65。这表明，在SMK Negeri 1 Pemulutan，学生在处理库存问题的能力，以及在处理容易的方法，即FIFO法和困难的方法，即平均方法的过程中，有一个比较。
{"title":"Comparison of Students' Ability to Work Inventory Questions at SMK Negeri 1 Pulutan","authors":"Dandi Pakpahan, Zahruddin Hodsay, M. Toyib","doi":"10.15294/eeaj.v11i3.54530","DOIUrl":"https://doi.org/10.15294/eeaj.v11i3.54530","url":null,"abstract":"This study aimed to determine whether there is a comparison of students' abilities in working on inventory questions at SMK Negeri 1 Pemulutan. The subjects in this study were students of class XII Accounting at SMK Negeri 1 Pemulutan, from 98 students 66 students were taken to be used as research samples. Data collection techniques were documentation and tests, with the instrument in the form of test questions—the data analysis technique used one-way ANOVA (one-way ANOVA or F test) using SPSS version 22. From the results of the analysis using the F test with SPSS version 22, the F-count was 4.086, and the F-table of 3.15 with a dk of 66 and a significance level of 5%. Because F-count was greater than F-table (4.086 > 3.15), Ho was rejected and Ha was accepted. The average student test results in solving inventory questions using the FIFO method was 85.27, LIFO was 81.10, and AVERAGE was 74.65. This showed that there was a comparison of students' abilities in working on inventory questions at SMK Negeri 1 Pemulutan, as well as in the process of working on the easy method, namely the FIFO method, and the difficult method, the Average method.","PeriodicalId":340929,"journal":{"name":"Economic Education Analysis Journal","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129976267","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-10-30DOI: 10.15294/eeaj.v11i3.61668
Monika Devi Hotmauli Simamora️, Gusnardi Gusnardi, M. Mujiono
This study aimed to determine the effect of village fund allocation in improving community welfare in Sigotom Parratusan Village, Pangaribuan District, North Tapanuli Regency. The population in this study was the population of the village of Sigotom Parratusan totaling 1247 people. The sample in this study was 93 respondents. The sampling technique in this study used Stratified Random Sampling. The data collection technique in this study used a questionnaire arranged on a Likert scale. The analysis technique used in this research was simple regression. the coefficient of determination (R Square) was 0.623 or 62.3% the effect given by the independent variable (Village Fund Allocation) on the dependent variable (Improvement of Community Welfare) while the remaining 37, 7% was affected by other variables which included factors that affected the improvement of community welfare, the better the allocation of village funds, the higher the welfare of the community. The results of this study indicated that a good allocation of village funds had a contribution in improving the welfare of the community. This means that transparency, accountability, and participation could improve the welfare of the Sigotom Parratusan community, Pangaribuan District, North Tapanuli Regency.
{"title":"The Effect of Village Fund Allocation in Improving Community Welfare","authors":"Monika Devi Hotmauli Simamora️, Gusnardi Gusnardi, M. Mujiono","doi":"10.15294/eeaj.v11i3.61668","DOIUrl":"https://doi.org/10.15294/eeaj.v11i3.61668","url":null,"abstract":"This study aimed to determine the effect of village fund allocation in improving community welfare in Sigotom Parratusan Village, Pangaribuan District, North Tapanuli Regency. The population in this study was the population of the village of Sigotom Parratusan totaling 1247 people. The sample in this study was 93 respondents. The sampling technique in this study used Stratified Random Sampling. The data collection technique in this study used a questionnaire arranged on a Likert scale. The analysis technique used in this research was simple regression. the coefficient of determination (R Square) was 0.623 or 62.3% the effect given by the independent variable (Village Fund Allocation) on the dependent variable (Improvement of Community Welfare) while the remaining 37, 7% was affected by other variables which included factors that affected the improvement of community welfare, the better the allocation of village funds, the higher the welfare of the community. The results of this study indicated that a good allocation of village funds had a contribution in improving the welfare of the community. This means that transparency, accountability, and participation could improve the welfare of the Sigotom Parratusan community, Pangaribuan District, North Tapanuli Regency.","PeriodicalId":340929,"journal":{"name":"Economic Education Analysis Journal","volume":"53 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114029411","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-30DOI: 10.15294/eeaj.v11i2.54135
Rima Sari Ramadhani, Nadia Fathurrahmi Lawita, Della Hilia Anriva
The purpose of this research was to determine the effect and analyze the factors that affect the prevention of fraud in the management of BOS Funds. The method in this research was quantitative method. The sample in this study was schools that received the School Operational Assistance Fund (BOS) in Pekanbaru City, the research respondents were school principals and BOS fund. The sampling technique in this study used a random sampling technique with a total of 74 respondents. The analytical technique used in this study was regression analysis using SPSS version 24. From the results of the partial study, it is known that the SPIP, Organizational Culture, Anti-Fraud Awareness, and Whistleblowing System factors had a positive and significant effect on fraud prevention in the management of BOS Funds.
{"title":"The Factors Affecting Fraud Prevention in BOS Fund Management","authors":"Rima Sari Ramadhani, Nadia Fathurrahmi Lawita, Della Hilia Anriva","doi":"10.15294/eeaj.v11i2.54135","DOIUrl":"https://doi.org/10.15294/eeaj.v11i2.54135","url":null,"abstract":"The purpose of this research was to determine the effect and analyze the factors that affect the prevention of fraud in the management of BOS Funds. The method in this research was quantitative method. The sample in this study was schools that received the School Operational Assistance Fund (BOS) in Pekanbaru City, the research respondents were school principals and BOS fund. The sampling technique in this study used a random sampling technique with a total of 74 respondents. The analytical technique used in this study was regression analysis using SPSS version 24. From the results of the partial study, it is known that the SPIP, Organizational Culture, Anti-Fraud Awareness, and Whistleblowing System factors had a positive and significant effect on fraud prevention in the management of BOS Funds.","PeriodicalId":340929,"journal":{"name":"Economic Education Analysis Journal","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130767918","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-30DOI: 10.15294/eeaj.v11i2.54254
Yuriza Maulidina, Tri Kurniawati
This study aimed to analyze the effect of e-money, economic literacy and parental income on the consumptive behavior of the students of the Faculty of Economics, UNP. This type of research was quantitative research with a descriptive approach. Data collection techniques used questionnaires, tests, and documentation. The sampling technique in this study was purposive sampling with a total sample of 133 respondents. The data analysis technique used multiple linear regression analysis. The results of this study indicated that: (1) e-money had a positive and significant effect on the consumptive behavior of FE UNP students, (2) economic literacy had a negative and significant effect on the consumptive behavior of FE UNP students, (3) parents' income had a positive and significant effect on the consumptive behavior of students. FE UNP,
{"title":"The Effect of E-Money, Economic Literacy and Parents' Income on Consumptive Behavior","authors":"Yuriza Maulidina, Tri Kurniawati","doi":"10.15294/eeaj.v11i2.54254","DOIUrl":"https://doi.org/10.15294/eeaj.v11i2.54254","url":null,"abstract":"This study aimed to analyze the effect of e-money, economic literacy and parental income on the consumptive behavior of the students of the Faculty of Economics, UNP. This type of research was quantitative research with a descriptive approach. Data collection techniques used questionnaires, tests, and documentation. The sampling technique in this study was purposive sampling with a total sample of 133 respondents. The data analysis technique used multiple linear regression analysis. The results of this study indicated that: (1) e-money had a positive and significant effect on the consumptive behavior of FE UNP students, (2) economic literacy had a negative and significant effect on the consumptive behavior of FE UNP students, (3) parents' income had a positive and significant effect on the consumptive behavior of students. FE UNP,","PeriodicalId":340929,"journal":{"name":"Economic Education Analysis Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129063256","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-30DOI: 10.15294/eeaj.v11i2.58105
Niken Niken, R. B. Putra, Bayu Pratama Azka
The purpose of this study was to determine the effect of leadership style and organizational culture on employee performance through work motivation as an intervening variable at the Education and Culture Office of Pesisir Selatan district. Methods of collecting data used survey and distributing questionnaires with a sample of 48 employees. The analytical method used Structural Equation Modeling (SEM) with Partial Least Square (PLS) 3. The results of data analysis concluded that leadership style had a positive and significant effect on work motivation; organizational culture had a positive and significant effect on work motivation; leadership style had a positive and significant effect on employee performance; organizational culture had no significant effect on employee performance; work motivation had a positive and significant effect on employee performance; work motivation could mediate the influence of leadership style on employee performance; and work motivation could mediate the influence of organizational culture on employee performance.
{"title":"The Influence of Leadership Style and Organizational Culture on Employee Performance through Work Motivation as an Intervening Variable","authors":"Niken Niken, R. B. Putra, Bayu Pratama Azka","doi":"10.15294/eeaj.v11i2.58105","DOIUrl":"https://doi.org/10.15294/eeaj.v11i2.58105","url":null,"abstract":"The purpose of this study was to determine the effect of leadership style and organizational culture on employee performance through work motivation as an intervening variable at the Education and Culture Office of Pesisir Selatan district. Methods of collecting data used survey and distributing questionnaires with a sample of 48 employees. The analytical method used Structural Equation Modeling (SEM) with Partial Least Square (PLS) 3. The results of data analysis concluded that leadership style had a positive and significant effect on work motivation; organizational culture had a positive and significant effect on work motivation; leadership style had a positive and significant effect on employee performance; organizational culture had no significant effect on employee performance; work motivation had a positive and significant effect on employee performance; work motivation could mediate the influence of leadership style on employee performance; and work motivation could mediate the influence of organizational culture on employee performance.","PeriodicalId":340929,"journal":{"name":"Economic Education Analysis Journal","volume":"172 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115996213","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-30DOI: 10.15294/eeaj.v11i2.57969
Sri Riwayati, Jarot Tri Bowo Santoso
The purpose of this study was to determine whether there is a positive and significant effect of industrial work practices (Prakerin) and emotional intelligence on work readiness through work motivation. The study population was all students of class XII Accounting and Finance of the SMKN 1 Demak academic year 2019/2020 with a total of 104 students. The sampling technique used the saturated sample. Methods of data collection used a questionnaire. The data analysis method used descriptive statistical analysis, path analysis and Sobel test. The results showed that industrial work practices (Prakerin), emotional intelligence had a positive and significant effect on work readiness, both directly and through work motivation. Based on the results of the study, it can be concluded that work motivation mediated the effect of industrial work practices (Prakerin) and emotional intelligence on students' work readiness. Suggestions to improve work readiness can be taken by following up on the prakerin program to suit the student's area of expertise. Then improve students' mental and emotional well-being by growing students' self-confidence which is supported by providing motivation and information about the world of work.
本研究的目的是确定工业工作实践(Prakerin)和情绪智力是否通过工作动机对工作准备产生积极而显著的影响。研究对象为SMKN 1 Demak 2019/2020学年12班会计与金融专业的所有学生，共104名学生。采样技术采用饱和样品。数据收集方法采用问卷调查法。数据分析方法采用描述性统计分析、通径分析和Sobel检验。结果表明，工业工作实践(Prakerin)、情绪智力对工作准备有直接和通过工作动机的正向显著影响。研究结果表明，工作动机在工业工作实践(Prakerin)和情绪智力对学生工作准备的影响中起中介作用。提高工作准备的建议可以通过跟进prakerin项目来适应学生的专业领域。然后通过提供工作世界的动力和信息来增强学生的自信心，从而改善学生的心理和情感健康。
{"title":"The Effect of Internship and Emotional Intelligence on Work Readiness Through Work Motivation as an Intervening Variable","authors":"Sri Riwayati, Jarot Tri Bowo Santoso","doi":"10.15294/eeaj.v11i2.57969","DOIUrl":"https://doi.org/10.15294/eeaj.v11i2.57969","url":null,"abstract":"The purpose of this study was to determine whether there is a positive and significant effect of industrial work practices (Prakerin) and emotional intelligence on work readiness through work motivation. The study population was all students of class XII Accounting and Finance of the SMKN 1 Demak academic year 2019/2020 with a total of 104 students. The sampling technique used the saturated sample. Methods of data collection used a questionnaire. The data analysis method used descriptive statistical analysis, path analysis and Sobel test. The results showed that industrial work practices (Prakerin), emotional intelligence had a positive and significant effect on work readiness, both directly and through work motivation. Based on the results of the study, it can be concluded that work motivation mediated the effect of industrial work practices (Prakerin) and emotional intelligence on students' work readiness. Suggestions to improve work readiness can be taken by following up on the prakerin program to suit the student's area of expertise. Then improve students' mental and emotional well-being by growing students' self-confidence which is supported by providing motivation and information about the world of work.","PeriodicalId":340929,"journal":{"name":"Economic Education Analysis Journal","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122336103","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-30DOI: 10.15294/eeaj.v11i2.56558
Awwalu Meiliana Salsabiila, Luqman Hakim
The purpose of this study was to analyze the role of income in moderating the effect of investment knowledge, perceived benefits, perceived risk and minimal capital on interest in investing in the Islamic capital market. The method used a quantitative approach with a sample of 100 students from the Faculty of Economics and Business (FEB) State Universities in Surabaya, namely Universitas Islam Negeri Sunan Ampel Surabaya, Universitas Negeri Surabaya and Universitas Airlangg. This research data was collected by using a questionnaire distributed online in the form of a google form. The data obtained in this research was processed by using the SPSS 25 program. Meanwhile, to measure the moderating variable, the moderated regression analysis (MRA) test was used. This research concluded that investment knowledge, perceived benefits, the perception of risk and minimal capital had a positive and significant effect on interest in investing in the Islamic capital market. In addition, income moderated investment knowledge, perceived benefits, perceived risk and minimal capital on interest in investing in the Islamic capital market.
{"title":"The Effect of Investment Knowledge, Perception of Benefits, Perception of Risk, Minimum Capital on Interest in Investing in the Islamic Capital Market with Income as Moderating Variable","authors":"Awwalu Meiliana Salsabiila, Luqman Hakim","doi":"10.15294/eeaj.v11i2.56558","DOIUrl":"https://doi.org/10.15294/eeaj.v11i2.56558","url":null,"abstract":"The purpose of this study was to analyze the role of income in moderating the effect of investment knowledge, perceived benefits, perceived risk and minimal capital on interest in investing in the Islamic capital market. The method used a quantitative approach with a sample of 100 students from the Faculty of Economics and Business (FEB) State Universities in Surabaya, namely Universitas Islam Negeri Sunan Ampel Surabaya, Universitas Negeri Surabaya and Universitas Airlangg. This research data was collected by using a questionnaire distributed online in the form of a google form. The data obtained in this research was processed by using the SPSS 25 program. Meanwhile, to measure the moderating variable, the moderated regression analysis (MRA) test was used. This research concluded that investment knowledge, perceived benefits, the perception of risk and minimal capital had a positive and significant effect on interest in investing in the Islamic capital market. In addition, income moderated investment knowledge, perceived benefits, perceived risk and minimal capital on interest in investing in the Islamic capital market.","PeriodicalId":340929,"journal":{"name":"Economic Education Analysis Journal","volume":"100 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134367222","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-30DOI: 10.15294/eeaj.v11i2.58102
Kartika Dewi Permatasari, Ghonimah Zumroatun Ainiyah
The purpose of this study was to examine the effect of managerial ability on earnings persistence and quality of accruals with managerial ownership as a moderating variable. The population in this study used property, real estate, and building construction sector companies listed on the Indonesia Stock Exchange for the period 2014-2018, the research sample was obtained by using the purposive random sampling method, a total of 155 data. The analytical technique used regression analysis with a moderation model. Based on the results of the study, it was found that managerial ability had a significant positive effect on earnings persistence and accrual quality. This study also succeeded in proving that managerial ownership was able to strengthen the relationship between earnings persistence and accrual quality, with managerial ownership they can predict future profits and utilize company resources, thus enabling managers to manage the company better and increase earnings persistence which will make the company's profits higher quality. This study contributed to providing evidence that managerial ability had a significant positive effect on earnings persistence and accrual quality, and proved that managerial ownership was able to strengthen the relationship between earnings persistence and accrual quality in managing the company.
{"title":"Analysis of Factors that Influence Profit Persistency and Accural Quality","authors":"Kartika Dewi Permatasari, Ghonimah Zumroatun Ainiyah","doi":"10.15294/eeaj.v11i2.58102","DOIUrl":"https://doi.org/10.15294/eeaj.v11i2.58102","url":null,"abstract":"The purpose of this study was to examine the effect of managerial ability on earnings persistence and quality of accruals with managerial ownership as a moderating variable. The population in this study used property, real estate, and building construction sector companies listed on the Indonesia Stock Exchange for the period 2014-2018, the research sample was obtained by using the purposive random sampling method, a total of 155 data. The analytical technique used regression analysis with a moderation model. Based on the results of the study, it was found that managerial ability had a significant positive effect on earnings persistence and accrual quality. This study also succeeded in proving that managerial ownership was able to strengthen the relationship between earnings persistence and accrual quality, with managerial ownership they can predict future profits and utilize company resources, thus enabling managers to manage the company better and increase earnings persistence which will make the company's profits higher quality. This study contributed to providing evidence that managerial ability had a significant positive effect on earnings persistence and accrual quality, and proved that managerial ownership was able to strengthen the relationship between earnings persistence and accrual quality in managing the company.","PeriodicalId":340929,"journal":{"name":"Economic Education Analysis Journal","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131445887","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-30DOI: 10.15294/eeaj.v11i2.58104
Sukamtono Sukamtono, H. Yanto
The purpose of this study was to provide an integrated and innovative system that can provide easy access to asset management and lending at the Faculty of Economics, Universitas Negeri Semarang. The need for a digital-based asset lending system is an urgency that must be carried out by the General and Personnel Sub-section in various work units, including the Faculty of Economics, Universitas Negeri Semarang. The system is expected to be able to increase the effectiveness and efficiency in the process of recording, inventorying, and borrowing organizational assets/work units. However, the current problem was that the asset lending system could not be fully integrated automatically, so schedule collisions and data differences between users were often encountered. Therefore, it is necessary to innovate the Asset Lending System (Sipinset) service. This type of research was quantitative with a population of all LK/BSO and education staff in the Faculty of Economics, Unnes. The results of the study recommend the use of feedback from Sipinset users by providing input and suggestions on column features for better development.
{"title":"Evaluation of Asset Lending System (SIPINSET)","authors":"Sukamtono Sukamtono, H. Yanto","doi":"10.15294/eeaj.v11i2.58104","DOIUrl":"https://doi.org/10.15294/eeaj.v11i2.58104","url":null,"abstract":"The purpose of this study was to provide an integrated and innovative system that can provide easy access to asset management and lending at the Faculty of Economics, Universitas Negeri Semarang. The need for a digital-based asset lending system is an urgency that must be carried out by the General and Personnel Sub-section in various work units, including the Faculty of Economics, Universitas Negeri Semarang. The system is expected to be able to increase the effectiveness and efficiency in the process of recording, inventorying, and borrowing organizational assets/work units. However, the current problem was that the asset lending system could not be fully integrated automatically, so schedule collisions and data differences between users were often encountered. Therefore, it is necessary to innovate the Asset Lending System (Sipinset) service. This type of research was quantitative with a population of all LK/BSO and education staff in the Faculty of Economics, Unnes. The results of the study recommend the use of feedback from Sipinset users by providing input and suggestions on column features for better development.","PeriodicalId":340929,"journal":{"name":"Economic Education Analysis Journal","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126580075","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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