31 research outputs found
The Influence of Learning Motivation and Self-Efficacy on Accounting Understanding (Case Study at Institute of Information Technology and Business)
No full textThis study seeks to examine the impact of learning motivation and self-efficacy on students' comprehension of accounting at the Institute of Information Technology and Business. Motivation for learning and self-efficacy are two critical psychological elements that are thought to influence academic performance, particularly in accounting disciplines that are sometimes seen as intricate. This research employs a quantitative methodology via a survey technique. Data were gathered from 85 accounting students via a questionnaire structured on a Likert scale. We performed data analysis utilizing multiple linear regression to assess the influence of each independent variable on the dependent variable. The findings indicated that learning motivation and self-efficacy had a favorable and substantial influence on accounting comprehension. Our findings indicate that learning motivation exerted a more significant influence than self-efficacy; nonetheless, both factors concurrently enhanced students' comprehension of accounting concepts. These findings emphasize the necessity of formulating instructional techniques that enhance students' learning motivation and self-efficacy to augment their comprehension of accounting. This study offers pragmatic advice for educators and academic institutions to include these psychological aspects in the learning proces
MENINGKATKAN KINERJA KARYAWAN MELALUI GAYA KEPEMIMPINAN DAN BUDAYA ORGANISASI (Studi Pada PT. Astra Credit Companies Cabang Medan)
No full textImpian memiliki karyawan baik dalam menjalankan tugas dan tanggung jawabnya sangat diharapkan khsususnya bagi para pemegang saham. Upaya meningkatkan kinerja karyawan mutlak dilakukan dalam pencapaian tujuan perusahaan. Fokus utama dalam penelitian ini untuk mengetahui pengaruh gaya kepemimpinan dan budaya organisasi terhadap kinerja karyawan. Kemudian populasi dan sampel dalam penelitian ini yaitu karyawan pada PT. Astra Credit Companies Cabang Medan yang berjumlah 40 responden sedangkan teknik penentuan dengan sampel jenuh. Terakhir analisis data yang digunakan yaitu analisis regresi linier berganda. Hasil penelitian menunjukkan secara parsial dan simultan variabel gaya kepemimpinan dan budaya organisasi berpengaruh positif dan signifikan terhadap kinerja karyawan. Gaya kepemimpinan merupakan variabel yang memiliki sumbangan pengaruh paling besar dalam meningkatkan kinerja karyawan. Hal ini dapat dinyatakan bahwa ketika gaya kepemimpinan dan budaya organisasi semakin ditingkatkan maka hal ini akan berdampak pada meningkatkan kienraj karyawan pada PT. Astra Credit Companies Cabang Medan.
 
Ethnoscience of Physics-Math: Calculation of Energy and Wages of Hoeing Farmers in Indonesia
No full textThe purpose of this study is to describe the analysis of farmers' economic concepts, especially the wage system of land hoe labourers. The low wage value of land hoe labourers is a deep concern considering the amount of energy expended by farmers in spending their potential throughout the day on the farm. In this context, the use of mathematical ethnoscience in human life is something that may not be clearly observed. This study becomes very interesting, when the awareness of local power to apply mathematical concepts is realised as an amplifier of human needs in solving their life problems. Life's problems are increasingly complicated in the construction of inevitable needs. This research method is a qualitative research method with a descriptive approach. This research operationally examines various sources of literature relevant to the above research context. This research is qualitative descriptive research using the content analysis method to obtain the results that in the use of hoes there are several physics concepts about mechanics including the concepts of force, rotational dynamics, work and energy. Based on the results of data analysis and discussion, it can be concluded that there are several physics concepts in the use of hoes in cultivating the soil starting from the mechanical advantages of using a hoe, the moment of force when swinging a hoe, the compressive force exerted by the hoe, the lifting force when lifting the soil, the pulling force when pulling the soil, and the effort and energy expended during hoeing activities
Akuntansi keuangan : profesional kelola liabilitas dan ekuitas
No full textBuku ini membahas beberapa konsentrasi yang berbeda dengan buku yg ada beredar yaitu pencatatan akuntansi dan mengelola keuangan sesuai dengan kebutuhan pencatatan dan pelaporan keuangan
Transparency and Accountability in the Management of Independent Mosque Funds: A Case Study of Medan City Mosque
No full textThis study examines the level of transparency in the management of independent mosque funds in Medan City, North Sumatra, Indonesia, evaluates adherence to accountability principles, and provides actionable recommendations for improvement. Using a quantitative research approach, questionnaires and observations were used to collect data from mosque administrators, worshippers, and donors at the Al-Musabbihin Mosque. These instruments were designed to assess trust and participation in mosque activities. Data analysis was conducted using Structural Equation Modeling (SEM) with Smart PLS 3.0, focusing on Outer and Inner Model evaluations. The results reveal that human resource (HR) competency, internal control systems, technological integration, stakeholder engagement, and compliance with financial management standards significantly impact transparency and accountability in mosque fund management. Additionally, organizational commitment amplifies the positive influence of HR competency and internal controls on these outcomes. The study highlights the critical need for ongoing HR development through targeted training and education to ensure effective and accountable fund management. Furthermore, establishing comprehensive internal control systems is essential to prevent fund misuse and build public trust. The findings demonstrate that transparent and accountable fund management fosters public confidence, optimizes resource utilization, and enhances the mosque’s capacity as a vibrant and empowered social institution
Electronic Word-Of-Mouth (E-Wom) Model and Consumer Decisions on Pantai Cermin Tourism
No full textThe main objectives of this research are to study the factors that influence Electronic Word-Of-Mouth (E-Wom) and consumer decisions and to formulate the Electronic Word-of-Mouth (E-Wom) model and consumer decisions to travel on the beach. Deli Serdang Mirror. This study uses descriptive analysis, both qualitative and quantitative. Data analysis with statistics used is the Structural Equation Modeling (Structural Equation Modeling). Based on the analysis and discussion, it is concluded that there is a significant influence of Service Quality on E-WOM. There is a significant effect of Price on E-WOM. There is a significant effect of Service Quality on Purchase decisions. There is a significant effect of E-WOM on Purchase decisions. There is a significant effect of E-WOM on Purchase decisions. There is a significant influence of Service Quality on Purchase decisions through E-WOM. And there is a significant effect of Price on Purchase decisions through E-WO
Efforts To Increase Interest In Paying Zakat With Knowledge And Self-Awareness
No full textThe concentration of this research focuses on efforts to increase interest in paying zakat which is influenced by muzak knowledge and self-awareness. The National Zakat Agency of North Sumatra was chosen as the research site where 100 muzak were used as the population and the research sample with accidental sampling technique. Data collection uses a questionnaire where the measurement scale uses a Likert scale. The results of the study prove that knowledge and self-awareness have a significant influence in increasing muzakki's interest in paying zakat. Then this self-awareness has a dominant influence when compared to the knowledge possessed by muzak, especially in increasing their interest in paying zakat
Memahami Persepsi Konsumen terhadap Shrinkflation pada Produk FMCG Understanding Consumer Perceptions of Shrinkflation in FMCG Products
No full textPenelitian ini menganalisis pengaruh shrinkflation dan perceived price fairness terhadap customer satisfaction dan switching intention dengan consumer trust sebagai variabel mediasi. Menggunakan pendekatan kuantitatif dan analisis SEM-PLS, penelitian ini melibatkan 150 responden yang pernah membeli produk FMCG yang mengalami shrinkflation. Hasil penelitian menunjukkan bahwa seluruh pengaruh langsung signifikan, di mana shrinkflation dan perceived price fairness terbukti menurunkan kepercayaan dan kepuasan konsumen sekaligus meningkatkan switching intention. Consumer trust memiliki pengaruh paling kuat terutama terhadap switching intention, menegaskan perannya sebagai fondasi hubungan jangka panjang konsumen–merek. Hasil mediasi menunjukkan bahwa perceived price fairness berpengaruh tidak langsung secara signifikan terhadap customer satisfaction dan switching intention melalui consumer trust, sementara shrinkflation hanya berpengaruh tidak langsung secara signifikan terhadap switching intention melalui trust. Temuan ini menegaskan pentingnya transparansi dan keadilan harga dalam mempertahankan kepercayaan konsumen, terutama pada kondisi inflasi ketika shrinkflation menjadi strategi umum produsen FMCG. Kata Kunci: shrinkflation; perceived price fairness; consumer trust; customer satisfaction; switching intentio
Innovative Marketing Strategies in Culinary MSMEs: A Case Study of Warkop Agam Medan
No full textThis study aims to examine the marketing strategies implemented to increase sales at Warkop Agam Medan. The research employs a qualitative descriptive method and was conducted at Warkop Agam, located at Jalan Karya Wisata No. 73, Pangkalan Mansyur, Medan Johor District, Medan City, North Sumatra. Data were collected from both primary and secondary sources using techniques such as observation, interviews, and documentation. The analysis involved organizing and interpreting data through a qualitative descriptive approach supported by relevant literature and expert opinions. The findings indicate that: (1) Warkop Agam applies a marketing strategy focused on excellent customer service, consistent product quality, and varied pricing; (2) While annual sales have experienced fluctuations, the overall trend remains stable without significant impact on year-over-year growth; (3) A notable strength is the shop’s strategic location along a major road, contributing to its visibility; and (4) The main weakness lies in limited digital marketing efforts, particularly underutilization of social media platforms such as TikTok, YouTube, Instagram, and food vlogs. This research highlights the importance of integrating traditional marketing with digital strategies to enhance competitive advantage in the culinary MSME secto
PENGARUH EFEKTIVITAS ADMINISTRASI PERPAJAKAN DAN KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK DAERAH
No full textPenelitian ini dilakukan dengan maksud untuk mendiskripsikan dan memperoleh kesimpulan tentang pengaruh efektivitas administrasi perpajakan dan kepatuhan wajib pajak terhadap penerimaan pajak daerah baik secara simultan maupun secara parsial. Penelitian ini dilakukan pada 12 kelurahan yang ada di kecamatan Medan Area. Teknik pengumpulan data primer melalui penyebaran angket sebagai instrumen utama, disamping dokumentasi dan observasi terhadap responden. Untuk analisis data dan pengujian hipotesis digunakan analisis regresi berganda (multiple regression analysis). Hasil penelitian dan pengujian menunjukkan bahwa (1) secara simultan efektivitas administrasi perpajakan dan kepatuhan wajib pajak memberikan kontribusi yang positif terhadap penerimaan pajak daerah sebesar 60,3%; (2) secara parsial efektifitas administrasi perpajakan memberikan kontribusi sebesar 80,1%, sedangkan kepatuhan wajib pajak memberikan kontribusi sebesar 61,4% secara positif dan signifikan terhadap penerimaan pajak daerah pemerintah kecamatan Medan Area
