This study aimed to test empirically the effect of emotional and spiritual intelligence to the enthusiasm of the work and performance of auditors. The study population was auditor who works at Public Accountant Office and Ministry of Finance of Indonesia South Sulawesi region. Online distribution of questionnaires carried out and from the results of the questionnaire, obtained 91 questionnaires that can be analyzed. Instrument research measured using Likert Scale point 1 to point 5. Engineering variance-based SEM (SEMPLS) with WarpPLS 5.0 used in this study. The results of the study provide evidence that emotional intelligence positive and significant effect on work enthusiasm. High spiritual intelligence in the same direction but did not significantly affect the increase in the work enthusiasm. Emotional intelligence has an insignificant effect on auditor performance. Spiritual intelligence has a real effect to improve the auditors' performance. Work enthusiasm has a positive and significant effect on auditors' performance. Emotional intelligence through the work enthusiasm has a significant effect on auditors' performance. Spiritual intelligence through work enthusiasm has an insignificant effect on auditors' performance.

This study seeks to analyze the effect of Non-Performing Loans and Capital Adequacy Ratio on Return on Assets on ten conventional banks listed on the Indonesia Stock Exchange (BEI-IDX). This study uses secondary panel data for 2015-2019 in the form of CAR and NPL values from ten conventional banks listed on the BEI-IDX during the 2020 observation period. The research approach is quantitative descriptive with data analysis methods, namely, linear regression. The testing phase of this study includes: transform value, F-test, T-test and hypothesis test with significancy level sig < 0.05. The results of this study reveal that Non-Performing Loans had a significant negative effect (t =-2,637) (0.011 <0.0) on Return on Assets, while Capital Adequacy Ratio has no significant effect on ROA (0.760 > 0.05). R2 value is 0.128 or 12.8%. It has a significant effect on variables, calling efforts by banks, governments, and authorities monetary of related institutions to maintain the stability of finance. The reduction of Non-Performing Loan impacts on assets and capital adequacy ratio, besides, the normal NPL will control the stability of finance. If a balance is created either in the form of values or amounts of the variables, the reduction in Non-Performing Loans will be controlled.

1 Dosen Prodi Akuntansi, STIE YPUP ©2018 -Bongaya Journal for Research Accounting STIEM Bongaya. Ini adalah artikel dengan akses terbuka dibawah licenci CC BY-NC-4.0 (https://creativecommons.org/licenses/by-nc/4.0/ ). Abstrak:Penelitian ini bertujuan : mengetahui proses penentuan harga pokok produksi pada PT. Sinar Bintang Selatan di Makassar .Metode analisis yang digunakan adalah Analisis deskriptif yaitui suatu analisis yang digunakan untuk menguraikan metode perhitungan harga pokok produksi yang dilakukan oleh PT. Sinar Bintang Selatan di Makassar dengan metode variable costing.Hasil penelitian ini menemukan bahwa perbandingan harga pokok produksi biskuit per bungkus antara metode full costing (menurut perusahaan) dengan variabel costing yang menunjukkan bahwa HPP perbungkus biskuit dengan metode variabel costing lebih menguntungkan jika dibandingkan dengan full costing sebab laba yang diperoleh perusahaan jika digunakan metode variabel costing dapat memperoleh laba yang lebih besar jika dibandingkan dengan metode full costing.Kata kunci: Metode Harga pokok produksi Full Costing dan Variabel Costing.