Nolita Yeni Siregar, Nolita Yeni
Institut Informatika dan Bisnis Darmajaya

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EMOTIONAL INTELLIGENCE, SPIRITUAL, INTELLECTUAL AND CONDUCT STUDY ON THE LEVEL OF UNDERSTANDING OF ACCOUNTING (Empirical Study of Accounting Students in Colleges in Lampung) Siregar, Nolita Yeni; Husein Pulungan, Muhammad Sadat
Prosiding International conference on Information Technology and Business (ICITB) 2016: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 2
Publisher : Prosiding International conference on Information Technology and Business (ICITB)

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Abstract

Accounting Education held at the college on the production so that students can work as a Professional Accountant. To be able to produce quality graduates that universities should continue to improve the quality of the education system. Nuraini, 2007. worrying lack of clarity on the accounting industry generated by higher education accounting, this is because many colleges are not able to make good their students master the knowledge and life skills. This study aimed to get empirical evidence of emotional intelligence, spiritual intelligence, intellectual intelligence, learning behavior to the level of understanding of accounting, which could eventually help the college improve students ability to understand accounting. The method used in this study is a survey method in which the model of collecting data relevant to the research problem. The population in this study were students S1 minimal own half 5. The sample of at least half of a 5 because the student has experienced a long learning process and have benefited most from the teaching of accounting. The number of samples in this study were 200 students in accounting from College of Lampung. that ultimately this study is expected to assist private universities in Lampung to boost understanding of accounting by mapping the level of intelligence and understanding of accounting in each private university in Lampung.KEY WORDSUnderstanding accounting, intelligence, learning behavior
KEPUTUSAN INVESTASI MASYARAKAT DI PASAR MODAL Pranyoto, Edi; Siregar, Nolita Yeni; Depiana, Depiana
Jurnal Bisnis Darmajaya Vol 4, No 1 (2018): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

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ABSTRACT The development of a country can be measured by knowing the level of capital market and securities industry in the country. The capital market is market to obtain long-term funding sources, in addition between being a sources of financing, capital markets are also used as an investment. Investment is the sacrifices in the present in order to obtain greater benefits in the future. Investment decision-making is a process to conclude or make decisions on some issues or problems, one of which is to make a choice between two or more alternative of investment or a part of the transformation of inputs into outputs. The purpose of this study was to examine the perception of financial literacy, financial attitudes, and social demographics of financial behavior of employees in investment decision making. Samples in this study are all private employees in Bandar Lampung, there are 100 respondents used. This research method is associative with the data analysis technique used is multiple regression analysis. Data collection techniques using non-probability sampling with purposive sampling approach. The analysis showed that financial literacy, financial attitudes, and social demographics have a significant effect on financial behavior of employees in investment decision making with significant value less than 0,05. Keywords — Behavioral Finance, Investment Decisions, Financial Literacy, Financial Attitudes, Social Demographics. ABSTRAK Perkembangan suatu negara dapat diukur, salah satunya dengan mengetahui tingkat perkembangan dunia pasar modal dan industri-industri sekuritas pada negara tersebut. Pasar modal merupakan wadah untuk memperoleh sumber dana jangka panjang,selain menjadi tempat sumber pembiayaan, pasar modal juga digunakan sebagai sarana investasi. Investasi  merupakan  pengorbanan  yang  dilakukan  pada  saat  sekarang dengan tujuan untuk mendapatkan manfaat yang lebih besar di masa yang akan datang. Pengambilan keputusan investasi adalah proses untuk menyimpulkan atau membuat keputusan tentang beberapa isu atau permasalahan, salah satu nya adalah membuat pilihan diantara dua atau lebih alternatif investasi atau bagian  dari  transformasi  input  menjadi  output.Tujuan dari Penelitian ini adalah untuk menguji persepsi literasi keuangan, sikap keuangan, dan sosial demografi terhadap perilaku keuangan karyawan dalam pengambilan keputusan investasi. Sampel pada penelitian ini adalah seluruh karyawan swasta di Bandar Lampung dengan sampel yang digunakan sebanyak 100 responden. Metode penelitian ini adalah asosiatif dengan teknik analisis data yang di gunakan adalah Analisis Regresi Berganda. Tehnik pengambilan data menggunakannon-probability sampling pendekatanpurposive sampling. Hasil analisis menunjukkan bahwa literasi keuangan, sikap keuangan, dan sosial demografi berpengaruh signifikan terhadap perilaku keuangan karyawan dalam pengambilan keputusan investasi dikatakan berpengaruh karena nilai signifikansi kurang  dari 0,05. Kata Kunci — perilaku keuangan keputusan investasi, literasi keuangan, sikap keuangan, sosial demografi. 
ANALISIS PENGARUH UKURAN PERUSAHAAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP EARNING MANAGEMENT Siregar, Nolita Yeni
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 4, No 1 (2017)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.721 KB) | DOI: 10.30656/jak.v4i1.217

Abstract

This research is aimed to get an empirical evidence about the influence of the size of the company, and the corporate governance mechanism on the earnings management. Firm size was measured by using the natural logarithm of the total sales of the company and corporate governance mechanisms were measured using five variables (institutional ownership, managerial ownership, the size of the board of directors, independent board and audit committee). Earnings management is measured by discretionary accruals using  Modified Jones Model. The population in this study is 132 companies listed in the Indonesia Stock Exchange in 2012-2014. The research data was obtained from the manufacturing company's financial statements in the 2012-2014 period. Based on the purposive sampling method, the sample was obtained as 30 companies. The hypothesis in this study were tested using multiple regression analysis. The analysis showes that the ownership managerial variable has a significant influence on earnings management, the size of the board of directors and audit committee. Where as, the company variable size, institutional ownership and the independent board do not significantly affect the earnings management.  Key words : Size of the company, corporate governance, earnings managemen