Narasa Abadi Small and Medium Enterprises(SMEs) is one of the developing SMEs in the city of Palu. SMEs Narasa abadi producing a variety of snack. The calculation of the Cost Of Goods Manufactured carried out by SMEs is generally still very simple. This study aims to analyze the Cost Of Goods Manufactured in Narasa Abadi because of the importance of determining the Cost Of Goods Manufactured as information for determining selling prices. Based on the results of the analysis of Narasa Abadi still calculating the Cost Of Goods Manufactured in a simple way, information on Cost Of Goods Manufactured used by the Narasa Abadi is not appropriate so that it will affect the selling price and other important decisions
This study aimed to examine and analyze the effect of emotional intelligence, spiritual intelligence, and locus of control on the ethical behavior of undergraduate students studying accounting. We collected the data using the questionnaire and interviews. Data from the questionnaire were analyzed using multiple regression analysis, while data from the interview was analyzed using qualitative analysis. The analysis shows emotional intelligence, spiritual intelligence, and locus of control simultaneously affect the students' ethical behavior. Students who have higher emotional intelligence, spiritual intelligence, and locus of control will have a higher ethical behavior. In addition, emotional intelligence partially affects the students' ethical behavior, where emotional intelligence is necessary to manage emotion as a control for ethical attitudes and behavior. Further, spiritual intelligence partially affects the students' ethical behavior, where spiritual intelligence is the ability to think and act according to the conscience to behave ethically. Locus of control partially affects the students' ethical behavior, where students with the internal locus of control will have responsibility for any of their behavior.
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