{"id":"https://openalex.org/W7219949490","doi":null,"title":"Analisis Tingkat Pemahaman Mahasiswa Terhadap Konsep Dasar Akuntansi","display_name":"Analisis Tingkat Pemahaman Mahasiswa Terhadap Konsep Dasar Akuntansi","publication_year":2025,"publication_date":"2025-08-09","ids":{"openalex":"https://openalex.org/W7219949490"},"language":"id","primary_location":{"id":"pmh:oai:ojs.ruangpublikasi.com:article/795","doi":null,"is_oa":true,"landing_page_url":"https://ojs.ruangpublikasi.com/index.php/jpim/article/view/795","pdf_url":"https://ojs.ruangpublikasi.com/index.php/jpim/article/download/795/652","source":{"id":"https://openalex.org/S7407075236","display_name":"JPIM: Jurnal Penelitian Ilmiah Multidisipliner","issn_l":"3089-0128","issn":["3089-0128"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"3089-0128","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ojs.ruangpublikasi.com/index.php/jpim/article/download/795/652","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5157158644","display_name":"Hi. Posi","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Hi. Posi","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5007073751","display_name":"Sahrul Hi. Posi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405273548","display_name":"Universitas Hein Namotemo","ror":"https://ror.org/000y7pd82","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405273548"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Sahrul Hi. Posi","raw_affiliation_strings":["Universitas Hein Namotemo"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Hein Namotemo","institution_ids":["https://openalex.org/I4405273548"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5156871123","display_name":"Ridon Bert Kitong","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405273548","display_name":"Universitas Hein Namotemo","ror":"https://ror.org/000y7pd82","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405273548"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ridon Bert Kitong","raw_affiliation_strings":["Universitas Hein Namotemo"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Hein Namotemo","institution_ids":["https://openalex.org/I4405273548"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5008812417","display_name":"Irsad Muhammad","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210088835","display_name":"Muhammadiyah University of North Maluku","ror":"https://ror.org/007hp0t61","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210088835"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Irsad Muhammad","raw_affiliation_strings":["Universitas Muhammadiyah Maluku Utara"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Muhammadiyah Maluku Utara","institution_ids":["https://openalex.org/I4210088835"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.9839000105857849,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.9839000105857849,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.01269999984651804,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0017000000225380063,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-concepts","display_name":"accounting concepts","score":0.5820000171661377},{"id":"https://openalex.org/keywords/student-understanding","display_name":"student understanding","score":0.8130000233650208},{"id":"https://openalex.org/keywords/assets","display_name":"assets","score":0.878000020980835},{"id":"https://openalex.org/keywords/liability","display_name":"liability","score":0.9929999709129333},{"id":"https://openalex.org/keywords/capital","display_name":"capital","score":0.7649999856948853},{"id":"https://openalex.org/keywords/accounting-education","display_name":"accounting education","score":0.6880000233650208},{"id":"https://openalex.org/keywords/high-school-background","display_name":"high school background","score":0.7749999761581421},{"id":"https://openalex.org/keywords/financial-statements","display_name":"financial statements","score":0.8960000276565552}],"concepts":[{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.6222000122070312},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.5735999941825867},{"id":"https://openalex.org/C161921814","wikidata":"https://www.wikidata.org/wiki/Q493743","display_name":"SMA*","level":2,"score":0.5200999975204468},{"id":"https://openalex.org/C83646750","wikidata":"https://www.wikidata.org/wiki/Q193893","display_name":"Capital (architecture)","level":2,"score":0.47029998898506165},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.43380001187324524},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.41359999775886536},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.40630000829696655},{"id":"https://openalex.org/C2777267654","wikidata":"https://www.wikidata.org/wiki/Q3519023","display_name":"Test (biology)","level":2,"score":0.32249999046325684},{"id":"https://openalex.org/C155984872","wikidata":"https://www.wikidata.org/wiki/Q2353682","display_name":"Current liability","level":3,"score":0.28139999508857727},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.2718000113964081}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:ojs.ruangpublikasi.com:article/795","doi":null,"is_oa":true,"landing_page_url":"https://ojs.ruangpublikasi.com/index.php/jpim/article/view/795","pdf_url":"https://ojs.ruangpublikasi.com/index.php/jpim/article/download/795/652","source":{"id":"https://openalex.org/S7407075236","display_name":"JPIM: Jurnal Penelitian Ilmiah Multidisipliner","issn_l":"3089-0128","issn":["3089-0128"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"3089-0128","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:ojs.ruangpublikasi.com:article/795","doi":null,"is_oa":true,"landing_page_url":"https://ojs.ruangpublikasi.com/index.php/jpim/article/view/795","pdf_url":"https://ojs.ruangpublikasi.com/index.php/jpim/article/download/795/652","source":{"id":"https://openalex.org/S7407075236","display_name":"JPIM: Jurnal Penelitian Ilmiah Multidisipliner","issn_l":"3089-0128","issn":["3089-0128"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"3089-0128","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"score":0.975600004196167,"id":"https://metadata.un.org/sdg/4","display_name":"Quality education"}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7219949490.pdf","grobid_xml":"https://content.openalex.org/works/W7219949490.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3080248137","https://openalex.org/W2614813078","https://openalex.org/W2254106719","https://openalex.org/W3106847952","https://openalex.org/W2990446485","https://openalex.org/W2498942026","https://openalex.org/W1524680312","https://openalex.org/W3215290359","https://openalex.org/W4386338388","https://openalex.org/W1901541762"],"abstract_inverted_index":{"This":[0,51,94],"study":[1,41,52,108],"aims":[2],"to":[3,43,97],"examine":[4],"the":[5,10,16,65,76,88],"differences":[6],"in":[7,39,112],"understanding":[8,17,117],"of":[9,13,18,79,102,105,115,118,128],"basic":[11],"concepts":[12],"accounting,":[14],"namely":[15,67,75],"assets,":[19,119],"liabilities":[20,120],"and":[21,34,70,85,121],"capital":[22,122],"based":[23],"on":[24],"high":[25],"school":[26],"background":[27],"(SMK":[28],"Accounting,":[29],"SMA":[30,32,35],"IPS,":[31],"IPA":[33],"Others).":[36],"The":[37],"sample":[38],"this":[40],"amounted":[42],"40":[44],"Accounting":[45],"students":[46],"at":[47],"Hein":[48],"Namotemo":[49],"University.":[50],"used":[53],"SPSS":[54],"16.0":[55],"data":[56],"processing,":[57],"with":[58],"a":[59,113],"different":[60],"test,":[61],"hypothesis":[62],"testing":[63],"showed":[64],"results,":[66],"H1,":[68],"H2":[69],"H3":[71],"were":[72],"not":[73],"accepted,":[74],"significance":[77],"level":[78],"each":[80],"was":[81],"0.955.":[82],",":[83],"0.810":[84],"0.899":[86],"where":[87],"value":[89],"is":[90,95],"greater":[91],"than":[92],"0.05.":[93],"due":[96],"several":[98],"factors,":[99],"including:":[100],"lack":[101,104,114],"training,":[103],"practice,":[106],"short":[107],"portions,":[109],"etc.,":[110],"resulting":[111],"student":[116],"which":[123],"are":[124],"other":[125],"important":[126],"indicators":[127],"financial":[129],"statements.":[130]},"counts_by_year":[],"updated_date":"2026-10-10T09:11:00.788812","created_date":"2026-10-05T00:00:00"}
