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This study examines the role of spiritual intelligence in shaping students’ understanding of happiness in the digital era from an Islamic psychology perspective. Employing a qualitative phenomenological approach, the research involves university students who actively engage with social media. Data were collected through in-depth interviews, observations, and documentation, and analyzed using thematic analysis. The findings reveal a significant shift in the meaning of happiness, from a substantive and intrinsic concept to a more symbolic and externally driven construct influenced by digital culture and online validation. Nevertheless, spiritual intelligence functions as a reflective and stabilizing mechanism, enabling students to reinterpret happiness as a deeper, more meaningful inner state. From the perspective of Islamic psychology, true happiness (sa’adah) is grounded in closeness to God and the internalization of spiritual values in daily life. This study underscores the importance of spiritual intelligence in addressing psychological challenges in the digital age and fostering a more balanced and authentic sense of well-being among students.

This study aims to analyze the role of psychological well-being as a mediator in the influence of emotional, spiritual, and intellectual intelligence on lecturer performance, with job demands as a moderating variable. The study used a quantitative design with a survey method on 130 university lecturers. Data were collected through a structured questionnaire that measured emotional, spiritual, intellectual intelligence, psychological well-being, job demands, and lecturer performance, then analyzed using structural equation modeling (SEM-PLS). The results showed that emotional intelligence did not significantly influence lecturer psychological well-being or performance. Intellectual and spiritual intelligence had a significant positive effect on psychological well-being, but did not have a direct impact on performance. Psychological well-being was also not proven to be a mediator in the relationship between the three intelligences and performance. Conversely, job demands had a strong and significant direct influence on lecturer performance, although its moderating role in the relationship between psychological well-being and performance was not supported. These findings confirm that external factors such as workload and job pressure are more dominant in determining lecturer performance than internal psychological factors. Practically, the implications of this study encourage universities to manage workload distribution proportionally, provide organizational support, and create a conducive work environment. Theoretically, this study enriches the Job Demands–Resources framework by demonstrating that psychological well-being has a limited impact when job demands are high. Future research is recommended using more valid instruments and longitudinal designs to gain a deeper understanding.

This study aims to analyze the influence of Love of Money, Intellectual Intelligence, Emotional Intelligence, and Spiritual Intelligence Influence Students Perceptions of Accounting Professional Ethics. The objects of this study are students of the Accounting study program from Panca Budi Development University and the University of North Sumatra. This study uses a quantitative approach with an associative research type. The research population consists of students from the 2020 to 2022 intake with a total of 1,647 people, including 467 students from Panca Budi Development University and 1,180 students from the University of North Sumatra. The sample was determined using the Slovin formula, so that 94 respondents were obtained as research samples. The data used consists of primary and secondary data. Primary data was collected by distributing questionnaires to respondents, while secondary data was obtained from various sources such as reports, books, documents, and relevant scientific publications. Data analysis was carried out using SPSS software version 25. Analysis techniques include descriptive statistical analysis, validity and reliability tests, and classical assumption tests that include normality, multicollinearity, and heteroscedasticity. Furthermore, multiple linear regression analysis was conducted and hypothesis testing was carried out using the t-test and coefficient of determination (R²). The results of the study indicate that partially, the variables Love of Money, Intellectual Intelligence, Emotional Intelligence, and Spiritual Intelligence have a positive and significant Influence Students Perceptions of Accounting Professional Ethics.

This research aims to determine the influence of emotional intelligence, intellectual intelligence and spiritual intelligence on auditor performance. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Emotional intelligence has a significant positive effect on auditor performance; 2) Intellectual intelligence has a significant positive effect on auditor performance; and 3) Spiritual intelligence has a significant positive effect on auditor performance. This shows that as emotional intelligence, intellectual intelligence and spiritual intelligence increase, the auditor's performance will also increase.

This study aims to examine the effect of emotional quotient, spiritual quotient, 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 at Islamic University of Majapahit and STIE AMM Mataram. This type of research is associative quantitative research. The population used in this study were all accounting study program students, totaling 1.460 respondents. The sample used was 100 respondents with Slovin formula as the 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.

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.

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.