ISSN: 2226-6348
Open access
The current education system still considers intellectual intelligence as the main component of academic assessment. Intellectual intelligence is not the only one that can be used as an index, there are supporting intelligences that influence it, namely emotional intelligence and spiritual intelligence. Accounting students do not only rely on intellectual intelligence in analyzing accounting cases but need the involvement of other intelligences to better understand. So this will be very helpful if later they are in the world of work, where their professionalism and abilities will be questioned. The purpose of this study is to determine and describe how intellectual intelligence (IQ), emotional intelligence (EQ) and spiritual intelligence (SQ) influence the level of understanding of accounting learning. The research sample was 73 students. This study uses a mix method that combines quantitative and qualitative methods. Quantitative results will be strengthened by qualitative analysis conducted by means of Focus Group Discussion. Data collection techniques by distributing questionnaires online via google forms. The results of the study indicate that intellectual intelligence (IQ) does not have a significant effect on the level of understanding of accounting learning, emotional intelligence (SQ) has a significant effect on the level of understanding of accounting learning, and spiritual intelligence (SQ) does not affect the level of understanding of accounting learning. This is reinforced by various student opinions, that students state that having good intellectual intelligence but not accompanied by high motivation results in understanding of accounting learning being less than optimal, this is also because students are not able to divide their time well. This is in line with the fact that students' willingness and perseverance in learning accounting will be more dominant in understanding accounting learning, while adequate spiritual intelligence does not guarantee that students can understand accounting learning. So of the three intelligences tested on accounting students, the emotional intelligence factor is the most determining factor in producing a good understanding of accounting learning, while intellectual and spiritual intelligence have no effect.
Adelya, P. W. (2018). Pengaruh Kecerdasan Intelektual, Keccerdasan Emosional, Kcerdasan Spiritual, Dan Minat Belajar Terhadap Pemahaman Akuntansi (Studi Kasus Mahasiswa S1 Jurusan Akuntansi Angkatan Tahun 2014 Di Stie (Indonesia Banking School). Jakarta : Ak. Ibs
Fatmawati, N. (2019). Pengaruh Kecerdasan Intektual (IQ), Kecerdasan Spiritual (SQ), Kecerdasan Emosional (EQ) Terhadap Tingkat Pemahaman Akuntansi Bagi Mahasiswa. Surabaya
Handayani, D. P. (2019). Pengaruh Kecerdasan Emosional, Kecerdasan Intelektual, dan Minat Belajar Terhadap Tingkat Pemahaman Akuntansi (Studi Empiris pada Mahasiswa Akuntansi Perguruan Tinggi Swasta di Kota Semarang). Semarang
Idrus, E. (2018). Membongkar Psikologi Belajar Aplikatif. Gupedia
Pasek, N. S., Dwiranra, A. A. N. B., & Putri I. G. A. M. A. D. (2015). Pengaruh Kecerdasan Intelektual pada Pemahaman Akuntansi dengan Kecerdasan Emosional dan Kecerdasan Spiritual Sebagai Variabel Pemoderasi. E-Journal Ekonomi dan Bisnis Universitas Udayana, 4 (10)
Pramaiswari, I. k. (2019). Pengaruh Pemahaman Akuntansi dan Pemanfaatan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan (Studi Kasus Pada BNI Cabang Situbondo) ol. 10. No. 2
Pranto, Pakpahan, (2021). Kecerdasan Spiritual (SQ), dan Kecerdasan Intelektual (IQ), Dalam Moralitas Remaja Berpacaran Uapaya Mewujudkan Manusia yang Seutuhnya. Malang: CV.Multimedia Eduksi
Sari, F. (2018). Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, dan Kecerdasan Spiritual Terhadap Tingkat Pemahaman Pembelajaran Akuntansi.
Sugiyono. (2020). Metode Penelitian Kualitatif. Alfabeta
Sujitno. (2020). Edia onopli Siswa udah Belajar Akuntansi. Indraayau. Adanu Abiata
Susilowati, L. (2016). Mahir Akuntansi Perusahaan Jasa dan Dagang. Cetakan Pertama. Yogyakarta: Kalimedia
Vidya, P. A. (2014). Mengembangkan Kecedasan Spiritual Anak Melalui Pembelajaran Membaca Sastra. Malang: UB Press
Wigglesworth, C. (2012). The Twenty-One Skills of Spiritual Intelegence. New York: Selectbooks, Inc
Hanifah, S., Fitri, S. A., Guspendri, N., Fitria, N., Marlin, K., Rahmi, M., Ramadanis, & Masdar, R. (2024). Understanding Accounting Learning in 3 Intelligences: Intellectual Intelligence (IQ), Emotional Intelligence (EQ), and Spiritual Intelligence (SQ). International Journal of Academic Research in Progressive Education and Development, 13(4), 3516–3526.
Copyright: © 2024 The Author(s)
Published by HRMARS (www.hrmars.com)
This article is published under the Creative Commons Attribution (CC BY 4.0) license. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this license may be seen at: http://creativecommons.org/licences/by/4.0/legalcode