Articles

The Influence of Emotional Intelligence, Professionalism, and Individual Characteristics on the Performance of Employees of the Investment Agency, Integrated One-Stop Service, Trans-­Migration, and Labor in the Balangan Regency, South Kalimantan Province

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This study aims to examine the influence of Emotional Intelligence, Professionalism, and Individual Characteristics on the Performance of Employees of the Investment Agency, Integrated One-Stop Service, Trans­-Migration, and Labor in the Balangan Regency, South Kalimantan Province. The population in this study consists of employees of the Investment and Integrated One-Stop Service Agency, Transmigration, and Labor Office in Balangan Regency, totaling 109 individuals. The sampling method used in this research is the census method. The selection of the census method in this study is based on the consideration that all employees of the Investment and Integrated One-Stop Service Agency, Transmigration, and Labor Office in Balangan Regency amount to 109 individuals. Therefore, the entire population is used as the sample. The data analysis used in this research is multiple linear regression with statistical tools facilitated by the IBM SPSS v.21 program. The results of this study indicate that Emotional Intelligence, Professionalism, and Individual Characteristics have an influence on Performance of Employees of the Investment Agency, Integrated One-Stop Service, Trans­-Migration, and Labor in the Balangan Regency, South Kalimantan Province. The Individual Characteristics variable has a dominant influence on the on Performance of Employees of the Investment Agency, Integrated One-Stop Service, Trans­-Migration, and Labor in the Balangan Regency, South Kalimantan Province.

An Analysis of Factors Affecting the Professionalism of Public Accountants: Perceptions of Accounting Students (Survey of Accounting Study Program Students)

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The profession should pay more attention to the professional ethics and morals that form the basis of how they do their work. The accountant must fully adhere to a set of moral and ethical standards because they are crucial for the execution of their task. This study attempts to ascertain accounting students’ perceptions of how they comprehend the Financial Accounting Standards (SAK) and Moral Ethics of Professional Public Accountants (SPAP) on the Professionalism of Public Accountants. In order for all members of the profession to carry out their duties to the best standards possible, it is intended that the results of this study would reveal the respondents’ level of moral ethics comprehension. The population in this study consisted of 98 accounting students who had undergone auditing/auditing accounting courses, 50 from the economics faculty of the Unisri Accounting study program and 48 from the economics faculty of the accounting study program at Muhammadiyah University of Surakarta. While the sampling approach utilized is judgment sampling or taking research samples based on considerations, such as students who have attended auditing courses. According to the panel’s findings, students from the economics department specializing in accounting believe that moral and ethical forces influence the professionalism of public accountants in carrying out their profession. However, ethics and morality are not sufficient in and of itself; they must be combined with good comprehension, competence, and accountability in understanding public accounting professional standards (SPAP) and financial accounting standards (SAK). It is proved that ethics and morals affect the professionalism of public accountants with a significance value of 0.41, while the understanding of public accounting professional standards has effect on the variable of public accounting professionalism with a significance value of 0.36 and the variable of understanding of financial accounting standards on the professionalism of public accountants with a significance value of 0.14. Thus, simultaneously, it shows that these three variables have an effect on the professionalism of public accountants.