Factors Affecting the Level of Understanding of Sharia Accounting among Accounting Students in Riau Province
DOI:
https://doi.org/10.54951/ijtar.v5i2.703Keywords:
Sharia Accounting, Emotional Intelligence, Teaching StyleAbstract
This study aims to test the hypothesis and produce evidence regarding the factors that influence the understanding of Islamic accounting among accounting and Islamic accounting students at universities in Riau Province. This study uses primary data from questionnaires distributed to accounting and Islamic accounting students at universities in Riau Province. The purposive sampling method was used in this study. The number of students who were sampled in this study was 354 students. The analysis method used to test the hypothesis was SPSS 25. The results of this study indicate that Emotional Intelligence, Teaching Style, and Learning Facilities have a significant positive effect on the understanding of Islamic accounting, but Secondary Education Background does not have a significant effect on the Understanding of Islamic Accounting.
References
Amalia, RN, Dianingati, RS, & Annisaa', E. (2022). The Effect of the Number of Respondents on the Results of the Validity and Reliability Test of the Self-Medication Knowledge and Behavior Questionnaire. Generics: Journal of Research in Pharmacy, 2(1), 9–15. https://doi.org/10.14710/genres.v2i1.12271
Basuki, AT (2020). Regression Analysis In Economic & Business Research. Depok: PT. Rajagrafindo Persada
Dewiningrat, AI, & Latupeirissa, JJP (2021). Influence of Gender, Emotional and Spiritual Intelligence on the Level of Accounting Understanding. Journal of Humanities, Social Science, Public Administration and Management (HUSOCPUMENT), 1(2), 77–84. https://doi.org/10.51715/husocpument.v1i2.60
Gayatri, NPL, & Wirawati, NGP (2019). The Influence of Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence, and Learning Behavior on Accounting Understanding. E-Journal of Accounting, 28(2), 1377.https://doi.org/10.24843/eja.2019.v28.i02.p22
Haifan, MR, & Hadiprajitno, PTB (2023). Analysis Of Factors Influencing The Level Of Understanding Of The Accounting Information System Course (Study on UNDIP Accounting Students). 12, 1–15.
Kristianto, D., & Suharno, S. (2020). Analysis of the Influence of Emotional, Spiritual, Social Intelligence and Learning Facilities on the Level of Accounting Understanding. Research Fair Unisri, 4(1), 291–300.https://doi.org/10.33061/rsfu.v4i1.3410
Laksmi, AC, & Febrian, RS (2018). Determinants of the level of understanding of accounting students. Indonesian Journal of Accounting & Auditing, 22(1), 25–35. https://doi.org/10.20885/jaai.vol22.iss1.art3
Nadilla, T., Maryasih, L., & Nasution, M. S. (2021). Conception Of Sharia Accounting. International Journal Of Trends In Accounting Research, 2(1), 111-120. Retrieved from https://jurnal.adai.or.id/index.php/ijtar/article/view/81
Nugroho, FBA, Rispayanto, R., & Kristianto, D. (2018). The Influence of Emotional Intelligence, Intellectual Intelligence, Learning Behavior, Lecturer Competence, and Learning Facilities on Accounting Understanding. Journal of Accounting and Information Technology Systems, 14(2), 351–360.
Nurlaya, L.I (2020). The Influence of Educational Financing Management and Learning Facilities on School Quality. Al-Hasanah: Islamic Religious Education Journal, 5(2), 1–8. https://doi.org/10.51729/525
Ratnasari, SL, Supardi, S., & Nasrul, HW (2020). Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence, and Linguistic Intelligence on Employee Performance. Journal of Applied Business Administration, 4(2), 98–107. https://doi.org/10.30871/jaba.v4i2.198
Sugiyono. (2015). Quantitative, qualitative, and R&D research methods. Bandung: Alfabeta.
Sugiyono. (2022). Quantitative, Qualitative, And R&D Research Methods. In Sugiyono, Bandung: Alfabeta.
Tohiriah, PA, Hartiyah, S., & Putranto, A. (2020). Analysis Of Factors Influencing The Level Of Accounting Students' Understanding Of Ifrs (Case Study on Accounting Study Program Students, Faculty of Economics and Business, Al-Qur'an Science University, Central Java in Wonosobo). Of Economic, Business and Engineering (JEBE), 2(1), 14–22
Tahir, M., & Khair, BN (2023). Analysis of Teachers' Teaching Styles. Journal of Classroom Action Research, 5(1), 202–209.https://doi.org/10.29303/jcar.v5i1.2824
Vitorani, D.I., & Marliani, S (2023). The Effect Of Intellectual Intelligence, Spiritual Intelligence and Secondary Educational Background On The Level Of Accounting Understanding (Survey on Accounting Students of Buana Perjuangan University, Karawang). 2(4), 658–673.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Nisa Hidayati, Harkaneri
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.