JURNAL LENTERA AKUNTANSI

EMOTIONAL QUOTIENT PADA TINGKAT PEMAHAMAN AKUNTANSI PADA MAHASISWA JURUSAN AKUNTANSI

Syarif Muhammad Ilham, Rahman Sastrawan, Chornolius Hendreo — Mon, 10 Nov 2025 00:00:00 +0000

This study aims to analyze the influence of emotional quotient (EQ) on the level of accounting understanding among students of the Accounting Department of PSDKU Pontianak State Polytechnic, Sanggau Campus. EQ is measured through five dimensions, namely self-awareness, self-management, motivation, empathy, and social skills. The research method used a quantitative approach by distributing questionnaires to 70 respondents, but only 54 data were suitable for processing. Data analysis was carried out using the Partial Least Square-Structural Equation Modeling (PLS-SEM) technique through SmartPLS 3.0 software. The results showed that self-awareness, motivation, and social skills had a significant positive effect on accounting understanding, while self-management and empathy had no significant effect. The coefficient of determination (R²) value of 0.508 indicates that the EQ variable is able to explain 50.8% of the variation in students' accounting understanding. This finding emphasizes the importance of developing emotional aspects, especially motivation and social skills, in improving the academic competence of accounting students.

ANALISIS TREN PESERTA DANA PENSIUN DI INDONESIA

Dewi Susanawati, Ani Nuraini, Paiz Jalaludin, Lailatul Maziyah Wildan Mufaridho — Mon, 10 Nov 2025 00:00:00 +0000

Indonesia ranks 7th globally in terms of Purchasing Power Parity (PPP) and 17th in nominal GDP, recording 5.02% year-on-year growth in the fourth quarter of 2024. Despite this positive performance, pension fund participation has remained stagnant since the enactment of Law No. 11/1992. Data from the Financial Services Authority (OJK) show that pension benefit liabilities increased by 4.6% (YoY) to IDR 393.52 trillion, while participant contribution growth slowed to 1.92% (YoY). This study applies trend analysis using trend models within a time series framework to forecast the growth of pension fund participants. The exponential trend model was found to be the most accurate, with the lowest Standard Error of the Estimate. Projections indicate an increase in participants for the Financial Institution Pension Fund (DPLK) and a decline for the Employer Pension Fund (DPPK). These results provide insights for stakeholders to formulate strategies that enhance pension fund participation and ensure long-term benefit sustainability.

ANALISIS PENCATATAN KEUANGAN DAN IMPLEMENTASI PENGGUNAAN APLIKASI AKUNTANSI BERBASIS VBA EXCEL PADA CV XYZ

Thalia Vanesia Rachmananda, Ari Susanti — Mon, 10 Nov 2025 00:00:00 +0000

The low level of understanding of financial recording and the high cost of bookkeeping applications make it difficult for many MSMEs to switch to a more efficient and structured digital recording system. This situation has quite serious impacts because the lower the quality of a company's financial reports, the lower the company's financial condition. CV XYZ is one of the MSMEs that still relies on simple, less systematic, accurate, and efficient recording. This study aims to improve the accuracy and efficiency of CV XYZ's financial recording through the implementation of a VBA Excel-based accounting application. This study uses a qualitative method with a descriptive approach. The data for this study were obtained through in-depth interviews and direct observation. The results of this study indicate that the use of a VBA Excel-based accounting application at CV XYZ can significantly overcome the company's financial recording problems, especially in terms of efficiency, accuracy, and ease of access to financial information.