• Tidak ada hasil yang ditemukan

THE ANALYSIS OF FACTORS THAT MOTIVATE TO SELECT AN ACCOUNTANT CAREER KNOWLEDGE FOR ACCOUNTING MAJOR STUDENTS AT STATE UNIVERSITIES IN MEDAN.

N/A
N/A
Protected

Academic year: 2017

Membagikan "THE ANALYSIS OF FACTORS THAT MOTIVATE TO SELECT AN ACCOUNTANT CAREER KNOWLEDGE FOR ACCOUNTING MAJOR STUDENTS AT STATE UNIVERSITIES IN MEDAN."

Copied!
31
0
0

Teks penuh

(1)

THE ANALYSIS OF FACTORS THAT MOTIVATE TO SELECT AN ACCOUNTANT CAREER KNOWLEDGE FOR ACCOUNTING

MAJOR STUDENTS AT STATE UNIVERSITIES IN MEDAN

A THESIS

Submitted to the Graduate Program of Accounting in Partial Fulfillment for Economic Degree

By:

IVANA SRIWILONA SIMAMORA REG. 7121220008

FACULTY OF ECONOMICS STATE UNIVERSITY OF MEDAN

(2)
(3)
(4)
(5)

ABSTRAK

Penelitian ini bertujuan untuk mengetahui persepsi mahasiswa akuntansi tentang faktor-faktor yang berpengaruh terhadap pengetahuan pemilihan karir. Persepsi mahassiswa dalam penelitian ini diukur dengan variabel Professional Intrinsic Value, Flexibility of Work, Parent Support, Social Value, dan Professional Recognition.

Pengumpulan data dilakukan melalui penyebaran kuesioner kepada mahasiswa akuntansi Universitas Negeri Medan, Universitas Sumatera Utara, dan Universitas Islam Negeri Sumatera Utara. Sampel yang digunakan sebanyak 145 responden. Analisis data pada penelitian ini menggunakan SPSS versi 21.

Penelitian ini memiliki nilai Adjusted R Square senilai 0,440 yang artinya berpengaruh sebesar 44% dari variabel independen tersebut. Sedangkan nilai Fcount sebesar 2,824 dengan signifikan dibawah 0,05. Nilai uji T signifikannya juga beragam diantaranya X1=0,000 ,X2=0,167 ,X3=0,002 ,X4=0,001 ,X5=0,000. Hasil penelitian ini menunjukkan variabel Professional Intrinsic Value, Parent Support, Social Value and Professional Recognition memiliki pengaruh yang signifikan pada pengetahuan tentang pemilihan karir, tetapi variabel Flexibility of Work menunjukkan hasil bahwa variabel tersebut tidak memberikan pengaruh yang signifikan terhadap pengetahuan pemilihan karir akuntan.

(6)

ABSTRACT

The aim of this research is to identify the perception of accounting students about the factors which accounting career knowledge. In this research, the student’s perception is measured by Professional Intrinsic value, Flexibility of Work, Parent Support, Social Value, dan professional Recognition.

The method of collecting data was done by surveyed respondent of State University of Medan, University of North Sumatera and Public Islamic University of North Sumatera accounting student. The amount of sample were 145 respondent. Data analysis of this research using SPSS version 21.

This research has Adjusted R Square value 0,440 which is 44% from independent variable. Whereas the Fcount value 2,824 with significantly less than 0,05. T-test value have different significantly like X1=0,000 ,X2=0,167 ,X3=0,002 ,X4=0,001 ,X5=0,000.

The result of the analysis showed variable Professional Intrinsic Value, Parent Support, Social Value and Professional Recognition have a significant influence on accountant career knowledge in selection career, but Flexibility of Work variables analysis result showed these variable have no effect significantly to accountant career knowledge in selection career.

(7)

ACKNOWLEDGEMENTS

Praise and worship are belong to the Lord and His Son, Jesus Christ who

has been awesomely blessing the writer to accomplish this study as a partial

fulfillment of the requirements in obtaining S1 degree of Accounting Department,

Faculty of Economy, State University of Medan.

The writer obviously came accross many kinds of difficulties during the

writing process of this study, due to lack of knowledge and experience.

Neverthrless, there are many people around who care and love her, shower her

with either spirit or encouragement, comment and advise too, thus she could

completely finish this study.

So due to those helping family and friends, lecturer and her supervisior,

writer would like to express her sincere to the following people:

1. Prof Dr. Syawal Gultom, M.Pd as The Rector of State University of Medan

2. Prof Indra Maipita M.Si, Ph.D as The Dean in Faculty of Economy

3. Dr Eko Wahyu Nugrahadi M.Si as Deputy dean of academics in Faculty of

Economy UNIMED

4. Drs Ami Dilham M.Si as Deputy dean of academics in Faculty of Economy

USU

5. Dr Muhammad Yafiz M.Ag as The Dean in Faculty of Economy UIN - SU

6. Muhammad Ishak, SE, M.Si, Ak, CA as The Head of Accounting Department

and my thesis tutor.

(8)

8. Mr Chandra Situmeang SE., M.SM , Mr Jihen Ginting SE., M.Si., Ak., CA and

Mrs Tapi Rumondang SE., M.Si., Ak., CA as her lovely Examiner, who give

her a support and suggestion in this thesis.

9. Mr Muhammad Rizal SE., M.Si as my academic tutor along in UNIMED.

10. All Lectures of Accounting Department in handling over the knowledge

during his academic years.

11. Thankyou for Broth Ricky Adrian in Accounting Department with all your

support.

12. Profuse thanks and greatful to her beloved parents Drs B Simamora

SH.,MH and N. Harianja AM.Keb along with her sisters and brothers, Helena

Simamora AM.K , Nurlaidy Joice Simamora Spd., M.Hum, Sylvia K

Simamora SE, Harry M Simamora S.HUT and Frans Benyamin Simamora.

My Brother in Law Both Sitorus Boltok and my Little Angeel Stefanny,

Belvania, Celine (trioboltog) for suporting her either moral or materials.

Special thanks to her super mom, who always be there when her need your

advice and support. Love you so mom.

13. Thanks to my special brother Bg Joe along this 7 years that you are given

to me thankyou for your support, you are nice.

14. Thanks to her bestfriend, Be-6 (Cherlys,Dwi,Lilis,Maria,Herwin), Ade,

Inonkz, NadySU who have assisted her in accomplishing this Thesis, her love

so.

15. Thanks to her friend in Accounting Department. Specially for B Class of

(9)

16. Thanks to Muammar Prawira as my tutor along this time to do her thesis.

17. Thanks to the whole of her families and friends antire the world who had

helped the writer finishing this Thesis.

Finally the writer hope that this Thesis will provide some benefits to all of you.

Thanks

Medan, March 2016

Ivana SriWilona Simamora

(10)

CONTENTS

ABSTRACT

ACKNOWLEDGEMENTS ... i

CONTENTS ... iv

TABLE OF CONTENT ... ix

PICTURE OF CONTENT ... x

APPENDIX OF CONTENT ... xi

CHAPTER I PREFACE ... 1

1.1 Introduction ... 1

1.2 Identification of Problem ... 5

1.3 The Scope of Problem ... 5

1.4 The Problems of Study ... 6

1.5 Research Purposes ... 6

1.6 The Benefits of Research ... 7

CHAPTER II LITERATURE STUDY ... 9

2.1 Theoritical Framework ... 9

2.1.1 Theory of Planned Behavior ... 9

2.1.2 Sense Perception ... 14

(11)

2.1.2.2 Exern Factors ... 15

2.1.3 Professional Sense and Accountant ... 16

2.1.3.1 Professional Sense ... 16

2.1.3.2 Understanding Accountant ... 16

2.1.3.3 Public Accountant ... 17

2.1.3.4 Company Accountant ... 18

2.1.3.5 Educator Accountant ... 19

2.1.3.6 Government Accountant ... 19

2.2 The Factor that Motivates Career Choice knowledge ... 20

2.3 Previous Research ... 23

2.4 Framework ... 25

2.5 Hypothesis ... 26

CHAPTER III RESEARCH METHODE ... 27

3.1 Research Location... 27

3.2 Population and Sample... 27

3.2.1 Population ... 27

3.2.2 Sample ... 27

3.3 Type and Data Sources ... 28

3.4 Data Collection Techniques ... 28

(12)

3.5.1 Variabel Research ... 29

3.5.1.1 Operational Defenition ... 29

3.5.1.1.1 Professional Intrinsic Value ... 29

3.5.1.1.2 Flexibility of Work ... 29

3.5.1.1.3 Parent Support ... 30

3.5.1.1.4 Social value ... 30

3.5.1.1.5 Professionalism Recognition ... 30

3.5.1.1.6 Accountant Career Knowledge .. ... 30

3.5.2 Analysis Techniques Data ... 33

3.5.2.1 The Quality of Data ... 33

3.5.2.1.1 Test Validity... 33

3.5.2.1.2 Test Reability ... 34

3.5.2.2 The Assumption Classic Test ... 34

3.5.2.2.1 The Normality Test ... 34

3.5.2.2.2 The Multicolonierity Test ... 35

3.5.2.2.3 The Heterokedastisity Test ... 35

3.5.2.3 The Technique Analysis ... 36

3.5.2.3.1 Data Model Analysis ... 36

3.5.2.4 The Hypotesis Test ... 37

(13)

3.5.2.4.2 T Test ... 37

3.5.2.4.3 The Coefficients Determination (R2) ... 38

CHAPTER IV RESEARCH RESULT AND DISCUSSION ... 39

4.1 Research Result ... 39

4.1.1 Sample Overview ... 39

4.1.2 Description of Distribution the Questionnaire ... 39

4.1.3The Analysis Data ... 42

4.1.3.1 Testing the Quality of Data ... 42

4.1.3.1.1 Validity Test ... 42

4.1.3.1.2 Reliability Test ... 46

4.1.3.1.3 Descriptive Statistics ... 48

4.1.3.2 The Assumption Classical Test ... 48

4.1.3.2.1 Normality Test ... 48

4.1.3.2.2 Multikoloniarity Test ... 51

4.1.3.2.3 Heterokedasticity Test ... 52

4.1.3.3 Simple Regression Linear ... 53

4.1.3.3.1 Analysis Simple Regression ... 53

4.1.3.4 Multiple Analysis Regression ... 57

4.1.3.5 Hypotesis Test ... 60

(14)

4.1.3.5.2 F Test ... 61

4.1.3.5.3 T Test ... 62

4.2 Discussion ... 63

4.2.1 The Influence of Professional Intrinsic Value by Accountant Career Knowledge ... 63

4.2.2 The Influence of Flexibility of Work by Accountant Career Knowledge ... 64

4.2.3 The Influence of Parent Support by Accountant Career Knowledge ... 64

4.2.4 The Influence of Social Value by Accountant Career Knowledge ... 65

4.2.5 The Influence of Professional Recognition by Accountant Career Knowledge ... 67

CHAPTER V CONCLUTION AND RECOMMENDATIONS ... 69

5.1 Conclution ... 69

5.2 Limited Research ... 70

5.3 Recommendations ... 70

(15)

Table of Content

Operational Defenition ... 29

Description of Distribute Questionaire ... 38

Characteristic Description of Respondents by the Year ... 38

Characteristic Description of Respondents by the Age ... 39

Characteristic Description of Respondents by the University ... 40

Validity Conclution of Professional Intrinsic Value ... 41

Validity Conclution of Flexibility of Work ... 42

Validity Conclution of Parent Support ... 43

Validity Conclution of Social Value ... 43

Validity Conclution of Professional Recognition ... 44

Reliability Test Conclution of Questionaire ... 45

Conclution of Multicoloniarity Test with Tolerance and VIF ... 49

The Result of Simple Regression ... 51

Conclution of Regretion Analysis ... 54

Conclution of F Test ... 57

(16)

Picture of Content

Theory of Plannned Behavior by Azjen ... 10

The Factors that Motivation Perception by Robbins ... 15

Framework ... 24

(17)

i

Appendix of Content

Appendix – I

1. Questionaire

2. The Record of Data

Appendix – II

1. Validity Conclution

2. Reliability Conclution

(18)

1

CHAPTER I PREFACE

1.1Introduction

Indonesian economical now is growth. It is proven by a company or small

businesses that need workers. This condition gives opportunities to have a high

quality and improve the performance of company and advance the economy.

Accounting major Students as a candidate of labor expected contributes to

advance the economy (Sinaga, 2010).

To indicate the career there are some consideration like motivation and

interest. According to Upardi and Anwar (2004:47) in Fauzia (2014) said that

motivation is a condition in personal someone who drives individual desire to

make certain activity to fullfil the purpose. Motivation is something that can be

concluded with something behavior that looked or existing on everyone will done

best behavior directed and get the target satisfaction .

A motivation in this career choice is the main problem. How accounting

students can motivate the election career for him soon. The development of

science and technology show better of the individual capability in the eyes of the

world. The progress make the condition of the science accounting increase

significantly.

During the improvement of science and technology make the accounting

career better than before. So this is the right time to required an accountant

(19)

2

they have studied it before. According to Umar (2014) Knowing an accountant

career it can be from lectures advice who firstly know what is accountant it self.

The knowledge about that career made the acounting major student can be

consider to choose the career in future.

Accounting major graduates can choose kinds of career with all views

based on. Preparation, planning, and career selection should be fix prepare as soon

as possible. In order to have proper the profession and do professional in their

work. Alternative in career choice is as much as scope of accounting graduates.

The accounting profession itself has many parts. There are public accountant and

non - public accountant (educators accountant, government accountant, firm

accountant). Some of these profession is just for accounting major graduates, all

the regulations about that profession is regulated by the government.

Now, there are many current accounting student wants to become a public

accountant or the other accountant. It shows a lot of graduates from university

want to continue their education profession path. Due to the terms UU No 5 in

2011 about a Public Accountant Profession, the auditor is required to have their

professional educational pathways specifically certification exam in advance.

From these explanation indicate that the accounting major student faced

with a choice accounting profession. With so many requirements to become an

accountant, affect the perception of accounting major student in the selection of a

career as an accountant become different. Sacrifice the time and substantial costs

become bartiers students in choosing an accountant career.

(20)

3

2002. It brought into question the efectiveness of financial statement audit and created a crisiss of credibility for the accounting profession.“ (Whittington/Pany:2010).

In New Zealand and other countries such as Australia, USA, and Canada are also losing bright accounting graduates to other professions (Ahmed, et all ).

Themas (2008) in William Andersen thesis, said that the accounting

profession has demanded that the intensity of working time is very high though

not commansurate with the inncome earned by the accountant. This is one reason

why Indonesia has a bit of an accountant than other countries. Therefore, its

necessary for aquality of income and a very high performance accountant. It can

be seen through some of the results of existing research.

In career choice there are several factors affecting, like professional

intrinsic value, flexibility of work, family support, social values, and professional

recognition. Previous researcher Silvia Sinaga choose samples to cover consisting

of four Universities in Medan like State University of Medan, University of North

Sumatra, HKBP Nommensen University, and Muhammadiyah University of

North Sumatra. But researchers only chosee three free variable like professional

intrinsic value, flexibility of work, and family support. While there is still some

factors that can affect accountant career choice as financial rewards, professional

recognission, social value, work environtment and consideration.

According to Yendrawati (2007) the different between accounting students

look at factors of labor market considerations, while the factor of financial

rewards, professional training, professional recognition, the value of work

environtment do not have the different views. The author Collecting the data by

(21)

4

data obtained through the questionnaire. For the responden itself the authors

choose an accounting major student of Jogja, so these result can only represent the

Jogja area.

Research of Widyasari (2010) have a common factor that is used and the

result showed that financial factors, prefessional recognition, social value, work

environment and consideration of labor market has an influence in the different

views of students on career choice, but of factors personality as a whole did not

show the differences in views.

Kunartinah (Oktavia, 2005:16) said that the factors which is influence the

student in choosing a career influenced by five factors, there are intrinsic factors,

earning a long-term and short term income, consideration of the labor market,

educational background High School, and the perception of the ratio profit and

loses become an accountant.

According to Sinaga in 2010 factors that support career choice accountant

in accounting students in terms of several factors including professional intrinsic

value , flexibility work and support family to be variate. Researchers interested to

examine for do replication to research Sinaga for 2010 by adding variable The

Recognition Professional and Social Value.

Writer choose to duplicate this research because writers want to know how

the factors who writers choose in motivating accountant career choice and do

(22)

5

Writers Choose title: “ The Analysis of Factors that Motivate to Select an Accountant Career Knowledge for Accounting Major Students at State Universities in Medan.

1.2Indentification of Problem

Based on the background problems that previously noted, then be

identification trouble is:

1. Economical condition of Indonesia gives opportunities to improve the

perfomance of company.

2. A main problem of select an accountant career is a motivation.

3. Step to select an accountant career is need some preparation.

4. Subtantial cost and sacrifice the time is some problem whether

someone select an accountant career

5. Previous researcher choose some factor in their thesis like Do the

intrinsic value of the profession, the flexibility of work, support of the

family, the factor of financial rewards, professional training,

professional recognition, social value, work environment and

(23)

6

1.3The Scope of the problem

Because it matter to be scrupulous and writer many factor that motivates

career choice, hence writers set restrictions on variable research is the value of

intrinsic a profession, the flexibility of work, support of the family, professional

recognition and social value .

1.4The Problems of Study

The problems of study in this research are:

1. Does the intrinsic value of profession influence on the choosen

accountant career knowledge at State Universities in Medan?

2. Does the flexibility of work influence on the choosen accountant career

knowledge at State Universities in Medan?

3. Does support of the family influence on the choosen accountant career

knowledge at State Universities in Medan?

4. Does professional recognition influence to choose an accountant career

knowledge at State Universities in Medan?

5. Does social value influence to choose an accountant career knowledge

at State Universities in Medan?

6. Do factors the intrinsic value of the profession, the flexibility of work,

support of the family, professional recognition and social value

influence in simultaneous to choose an accountant career knowledge at

(24)

7

1.5Research Purposes

The purpose of this research are:

1. To know whether the professional intrinsic value influence to choose an

accountant career knowledge in State University in Medan

2. To know whether flexibility of work influence to choose an accountant

career knowledge in State University in Medan

3. To know whether support of the family influence to choose an

accountant career knowledge in State University in Medan

4. To know whether professional recognition influence to choose an

accountant career knowledge in State University in Medan

5. To know whether social values influence to choose an accountant career

knowledge in State University in Medan

6. To know whether the professional intrinsic value, flexibility work,

support of the family, recognition professional and social values

influence in simultaneous to choose an accountant career knowledge in

(25)

8

1.6The benefits of Research

Research is expected have a role in and useful in the development of the

science of economics especially accounting in the future. Uses this research are:

1. For writer can increase and elaborating knowledge writer about the

factors that influences career choice knowledge an accounting major

students in State University in Medan .

2. To an Accounting Major Students can be used as reference career

choice in the future .

3. For next researchers can become a reference pertaining to career choice

(26)

69 CHAPTER V

CONCLUSIONS AND RECOMMENDATIONS

1.1.Conclusions

According to the research conducted it can be drawn some conclusion that:

1. Professional Intrinsic Value has significantly influence on the career

selecting knowledge.

2. Flexibility of Work has not influence on the career selecting knowledge.

3. Parent Support has significantly influence on the career selecting

knowledge.

4. Social Value has significantly influence on the career selecting

knowledge.

5. Professional Recognition has significantly influence on the career

selecting knowledge.

6. Professional Intrinsic Value, Flexibility of Work, Parent Support, Social

Value, and Professional Recognition have significantly influence on the

career selecting knowledge.

7. Adjusted R Square value is 0,440 which is 44% from variable

Accountant Career knowledge can be explained by Professional Intrinsic

Value, Flexibility of Work, Parent Support, Social Value, and

Professinal Recognition variable. While the remaining 56 % were

described by other variables that are not explained by this research

(27)

70

8. From F test we get Fcount around 2,824 in 0,05 significant dfl (k) = 5

(independent variabel) and df2 (n-k-l) = 139 significant value 0,000 <

0,05 can be concluded that the independent variable influential

simultaneously.

9. From T-Test the conclution is independent variable that can accepted

are Professional Intrinsic Value, Parent Support, social Value, and

Professional Recognition. It shown from significant value less than

0,05. While for Flexibility of Work not affect and what does mean H2

is rejected.

1.2.Limited Research

Of the research results above limitations of this research is as follows:

1. This research is only use accounting students in three State University as

a sample, so it is not fully reliable to the environment broader

2. This research is only use five independent variable, like the professional

intrinsic value, flexibility work, parent support, social value, and

professional recognition, while there is still some other factors that can

affect accountant career choice.

1.3.Recommendations

The researchers suggest to next researchers including the following:

1. This study will test profession intrinsic value, flexibility of work,

(28)

71

reseachers should be used other factors such as personalitas factors,

gender equality, financial, and market consideration.

2. This research using only three Universities sample in Medan as

Universitas Negeri Medan (UNIMED), Universitas Sumatera Utara

(USU), and Universitas Islam Negeri Sumatera Utara (UIN-SU). To

researchers next expected to use sample which is broad for example all a

(29)

72 References

Ahmed, Kamran et all. An Empirical Study of Factors Affecting Accounting Students Career Choice in New Zealend.

Andersen, William. 2012. Analisis Persepsi Mahasiswa Akuntansi Dalam Memilih Profesi Sebagai Akuntan. Semarang; Universitas Diponegoro

Arikunto, Suharsimi. 2013. Prosedur Penelitian Suatu Pendekatan Praktik. Jakarta; Rineka Cipta

Chan, Andi. 2012. Analisis Faktor-faktor yang Mempengaruhi Karir menjadi Akuntan Publik oleh Mahasiswa Jurusan Akuntansi. Jurnal Ilmiah Mahasiswa Akuntansi – Vol 1 No 1

Department Pendidikan Nasional. 2005. Kamus Besar Bahasa Indonesia. Jakarta; Balai Pustaka

Fauzia, Meylina Winda. 2014. Analisis Pandangan Mahasiswa Akuntansi Tentang Faktor-Faktor yang Mempengaruhi dalam Pemilihan Karir sebagai Akuntan Publik dan Non Akuntan Publik.Malang; Universitas Brawijaya

Ghozali, Imam. 2010. Aplikasi Analisis Multivariate dengan Program SPSS. Semarang; Badan Penerbit Universitas Diponegoro

Hansen dan Mowen, 2006. Akuntansi Manajemen.Edisi 7.Jakarta : Salemba Empat.

Kwarto, Febrian and Hadi Saputra. Faktor-Faktor yang Mempengaruhi Pemilihan Karir Sebagai Akuntan Profesional Berdasarkan pmk No. 25/Pmk.01/2014 Dalam Menghadapi Asean Economic Community (AEC) Dengan Kepercayaan Diri (Self Efficacy) Sebagai Variabel Moderasi. 2015. Simposium Nasional Akuntansi 18 Universitas Sumatera Utara

Mulyadi. 2008. Auditing. Jakarta ; Salemba Empat

Nadlari, M. Tontowi Jauhari. 2015. Persepsi Mahasiswa Akuntansi Mengenai Faktor-faktor Yang Membedakan Pemilihan Karir. Singaraja; Universitas Pendidikan Ganesha Singaraja

Olamide, Salami Olufunmilayo and Olawaiye, Salami Oluwaseun. 2013. The Factors Determining the choice of Career Among Secondary School Student. Nigeria. Vol. 2

Oktavia, Melani. 2005. Analisis Faktor - Faktor yang Memotivasi pemilihan Karir Mahasiswa Akuntansi

(30)

73

Setiawan, Deny. 2014. Metodologi Penelitian. Medan; Laporatorium PPKn FIS UNIMED

Sinaga, Silvia. 2010. Analisis Faktor – Faktor yang Memotivasi Pemilihan Kair Akuntan pada Mahasiswa Akuntansi Perguruan Tinggi di Medan

Soemarso, S.R. 2004. Akuntansi Suatu Pengantar. Edisi 5. Jakarta; Salemba Empat

Swanson, Richard A. 2007. Analisys for Improving Perfomance. San Francisco; Berrett-Koehler Publishers, Inc Vol 3

Umar, Ibrahim. 2014. Factors Influencing Students Career Choice in Accounting: The case of Yobe State University. Nigeria Department of Accountancy. Vol.5 No 17, 2014

Undang-Undang Republik Indonesia.”TentangPelayanan Publik NO 5 Tahun 2011 Tentang akuntan Publik.

Whittington,O.Ray and Pany Kurt. 2010. Principles of Auditing & Other Assurance Services. North America; McGraw-Hill

Widiatami, Anna and Cahyonowati Nur. 2013. Determinan Pilihan Karir Pada Mahasiswa Akuntansi. Diponegoro Journal of Accounting – Volume 2 Nomor 3.

Widyasari, Yuanita. 2010. Persepsi mahasiswa Akuntansi Mengenai Faktor – Faktor yang membedakan Pemilihan Karir. Semarang.

Yendrawati, Reni. 2007. Persepsi Mahasiswa dan Mahasiswa Akuntansi Mengenai Faktor-faktor yang Mempengaruhi Pemilihan Karir Sebagai Akuntan. ISSN : 169-4296.

(31)

CURRICULLUM VITAE Personal Data :

Name : Ivana SriWilona Simamora

Place and Date of Birth : Medan, 01 February 1994

Gender : Female

Addres : Jl. Tanjung Bunga II Gg Mawar No 60a, Simpang limun Medan.

Phone Number : 085762605881 / 082166052177

Email : simamora_ivana@yahoo.com

Parent Data :

Father : Drs Buha Simamora SH., MH

Mother : N. Harianja A.M. Keb

Addres : Jl. Tanjung Bunga II Gg Mawar No 60a, Simpang limun Medan.

Education Background:

2012 – 2016 : Universitas Negeri Medan (Faculty of Economics)

2009 – 2012 : SMA Negeri 21 Medan

2006 – 2009 : SMP Negeri 3 Medan

2000 – 2006 : SD Negeri 060819 Medan

1999 – 2000 : TK Swasta Prabudhy Medan

Medan, March 2016 With Sincerelly,

Referensi

Dokumen terkait

Diketahui kubus ABCD.EFGH, dengan panjang rusuk 8 cm, M adalah titik tengah AE dan N pusat bidang atas dan O pusat bidang alas.. Dari bidang empat KLMN diketahui KL tegak lurus

Peserta lelang yang diundang agar membawa dokumen asli atau dokumen yang dilegalisir oleh pihak yang berwenang dan copy 1 ( satu ) rangkap. Undangan

Setelah dilakukan analisis tentang pengelolaan Bank Sampah Sidomulyo dengan fenomena aspek teknis operasional, aspek pembiayaan, aspek kelembagaan, aspek peraturan

dengan KKM di sekolah tersebut pada materi minyak bumi, dan siswa yang memperoleh daya serap ≥ 73 berjumlah 29 orang dengan persentase ketuntasan belajar secara klasikal sebesar

Puji syukur penulis panjatkan kepada Tuhan Yang Maha Esa yang telah melimpahkan rahmat dan karuniaNya, sehingga penulis dapat menyelesaikan penulisan skripsi

Hal itu dirasa lebih praktis, tidak merepotkan dan lebih up to date (sesuai dengan perkembangan zaman). Kebiasaan para orang tua Batak Toba yang sudah mulai

[r]

Sinyal kontrol tersebut akan mengendalikan motor stepper untuk membuka dan menutup valve , sehingga suhu incenerator dapat tercapai sesuai yang diinginkan.. Program