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This study aims to examine the effect of emotional intelligence, spiritual intelligence, learning behavior and teaching methods of lecturers on the level of understanding of student accounting. This research was conducted on undergraduate students of the Accounting Study Program, Faculty of Economics, Islamic University of Majapahit. This type of research is associative quantitative research. The population used in this study were all accounting study program students, totaling 104 respondents. The sample used was 77 respondents with purposive sampling technique. Data collection techniques using a questionnaire, with a Likert scale as a measuring tool. Data analysis in this study was linear regression analysis with the help of SmartPLS version 3.0 software. The results of this study indicate that emotional intelligence has no significant positive effect on the level of understanding of accounting, spiritual intelligence has a significant positive effect on the level of understanding of accounting, learning behavior has a significant positive effect on the level of understanding of accounting. accounting, lecturer teaching methods have no significant positive effect on the level of understanding of accounting.

According to Munandir, spiritual intelligence is composed of two words, namely "intelligence" and "spiritual". Intelligence is a person's ability to solve the problems they face, especially problems that require the ability of the mind. Various limitations put forward by experts are based on their respective theories. Furthermore, Intelligence can also be interpreted as abilities related to abstractions, the ability to learn something, the ability to handle new situations (Munandir, 2001: 122). In addition to the above understanding, there are a number of experts who argue that spiritual intelligence is the ultimate intelligence or peak intelligence, including Zohar and Marshall in their book entitled: "SQ: Spiritual Intelligence The Ultimate Intelligence"

This study aims to determine the effect of Intellectual Intelligence, Emotional Intelligence, Social Intelligence, Spiritual Intelligence and Workload on Employee Performance at the Center for Drug and Food Control (BBPOM) in Mataram. The population in this study were employees of the Center for Drug and Food Control (BBPOM) in Mataram in the field of testing and inspection, totaling 43 employees using Non Probability Sampling (Purposive Sampling) where the sample can represent the characteristics of the desired population. Data processing in this study uses SEM – PLS (Structural Equation Modeling – Partial Least Square). Based on the research results, intellectual intelligence has a significant effect on employee performance, emotional intelligence has a significant effect on employee performance, social intelligence has a significant effect on employee performance, spiritual intelligence has a significant effect on employee performance and workload has a significant effect on employee performance. the most dominant variables that affect the variables of intellectual intelligence, spiritual intelligence, social intelligence, and emotional intelligence.

Islamic religious education as a business process that contains uniqueness and characteristics, namely activating, increasing and strengthening norms, believe me, that is the spiritual-spiritual foundation of a person, in his attitude and behavior, his behavior is manifested in accordance with the rules. Religion I believe that human values ​​are behaviors that express the whole person, both externally and spiritually, and are the underlying drivers of behavior. Education is an absolute process of maturing through information and training in various skills and values ​​related to life activities that are in accordance with educational goals. Namely increasing the nation's intelligence and developing the Indonesian people as a whole, namely people who believe in and fear God Almighty. As well as creating human beings who are honest, healthy, knowledgeable and responsible. The inquiry method is a series of learning activities that emphasize critical thinking and analysis to find an answer. The thinking process occurs with the process of interaction between teachers and students. This method is also called the heuristic method, which comes from the Greek word found heuristic

This research aims to examine the influence of hedonistic style, spiritual intelligence, and financial literacy on students' personal financial management   at   the   Faculty   of   Economics,    Indonesian   Christian University,  Toraja.  This  research  utilizes  quantitative  methodologies. There  are 1,845  students  enrolled  in the Faculty  of Economics  at the Indonesian Christian University Toraja. The Slovin formula was applied to 95 individuals as research samples. Primary data and secondary data are the types of data that are used, and the SPSS version 25 program is used to manage them. Questionnaires  utilizing the probability sampling approach, proportionate  stratified random sampling, are among the data collecting methods. This research employs instrument test, classical assumption test, multiple linear regression analysis, and hypothesis testing as data analysis approaches. At a significance level of 5%, the results of the  study  indicated  that  financial  literacy  did  not  have  a  significant positive influence on the personal financial management of students, whereas the hedonistic  style variable had a positive but non-significant effect. Spiritual intelligence has a beneficial and significant impact on the financial management of pupils. Styles of hedonism, spiritual intelligence, and financial literacy all have positive and significant effects on personal financial management, as evidenced by the estimated F value of 32.210, which is more than the F table value of 2.705 and has a significance level of 0.000 less than 0.05.

Forensic audits and investigative audits are used to uncover, detect and prevent fraud. In preventing fraud, the auditor is required to have competence, professionalism and spiritual intelligence to maximize fraud prevention. The population in this study were all auditors who worked at BPKP Representatives of Central Java. The sampling technique used convenience sampling and obtained a sample of 40 respondents. The method of collecting data is through a survey method using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that forensic audits, investigative audits, and auditor competence have no significant effect on fraud prevention. while professionalism and spiritual intelligence have a significant positive effect on fraud prevention

This study aims to determine the effect of intellectual intelligence, emotional intelligence, and spiritual intelligence on accounting understanding. The sampling method is purposive sampling and the sample used is 134 students from the Semarang University in 2018. The data collection technique is by distributing questionnaires. Analysis of the data in this study with linear regression with software smartPLS 3.2.9. The results of this study indicate that Intellectual Intelligence, Emotional Intelligence and Spiritual Intelligence have a simultaneous effect on Accounting Understanding. Partially, Intellectual Intelligence and Emotional Intelligence have no effect on Accounting Understanding, while Spiritual Intelligence has no effect on Accounting Understanding.