OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi

PENGARUH PROFITABILITAS, KEPEMILIKAN MANAJERIAL DAN STRUKTUR MODAL TERHADAP INCOME SMOOTHING

Elisabeth Angelina, Agus Munandar — Fri, 02 Feb 2024 00:00:00 +0700

In general, the company's performance is reflected in its financial statements. To provide good company performance, managers must make policies and decisions on choosing accounting methods to finance company operations either by using debt or using equity in acquiring assets to obtain stable profits, not too high, not too low. Based on this basis, this study examines profitability, managerial ownership, and capital structure that affect income smoothing. The research data was taken on the IDX website using the transportation and logistics sector as research subjects for 2018-2021. Based on the results of panel data regression analysis, the variables of profitability, managerial ownership and capital structure have an effect on income smoothing both simultaneously and separately.

ROKOK, KEBIASAAN MEROKOK DAN ANGKA KEMISKINAN DI PULAU JAWA

Mei Handriati Setiyani, Sony Kristiyanto — Fri, 15 Mar 2024 00:00:00 +0700

Poverty is a major problem faced by all countries, including Indonesia. Several studies have shown that the problem of poverty is influenced by several factors, both economic and non-economic factors. This study intends to look more deeply and comprehensively from different perspectives on poverty in Indonesia, especially poverty in Java. It is estimated that smoking behavior and habits in Indonesia can affect poverty rates because generally, cigarette consumers are dominated by people with lower welfare levels. Furthermore, it is also known that the percentage of spending on cigarette consumption is actually higher when compared to the percentage for education or health. The focus of this research is regencies and cities in Java Island in 2021. This research comes to the conclusion that smoking behavior has a positive and significant effect, while other variables, namely TPAK and Gross Domestic Product Regional rates can also influence poverty rates on Java Island.

FACTORS AFFECTING TAXPAYERS USING TAX CONSULTANT SERVICE

Novi — Fri, 02 Feb 2024 00:00:00 +0700

The purpose of this research is to examine and analyze the factors that influence individual taxpayers using the services of the Nurmalasari Tax Consultant in Surakarta with variables: taxpayer motivation, taxpayer sanctions, taxpayer perceptions, knowledge of taxation, quality of tax consultants. The research population is 250 individual taxpayers at KKP Nurmalasari. The sampling technique is random sampling using Roscoe's theory found 71 taxpayer respondents with multiple linear regression analysis model. Based on the results of this study, the motivation of taxpayers, tax sanctions and the quality of tax consultants have an effect on the use of Tax Consulting Services, taxpayer perceptions and knowledge of taxation have no effect on the use of Tax Consulting Services. The limitation of this research is that it cannot be generalized. The suggestion in this study is that further researchers can use taxpayers at KKP in the Surakarta area.

Keywords: Tax Consulting Services, Taxpayer Motivation, Taxpayer Sanctions, Taxpayer Perceptions, Tax Knowledge, Tax Consultant Quality.

THE LEVEL OF STUDENTS' CRETIVITY IN LEARNING FINANCIAL ACCOUNTING IS REVIEWED FROM LEARNING INTEREST

Veri Aryanto Sopiansah — Sun, 31 Dec 2023 00:00:00 +0700

The aim of this research is to determine the differences in students' creative thinking abilities in the categories of high learning interest and low learning interest. The research method used is a comparative method with data analysis using the t test (one sample t-test) with ANOVA hypothesis testing. The participants in this research were students from the 2020 class of the economic education study program, Faculty of Teacher Training and Education, Pasundan University. This research was divided into two groups of students, namely the group of students in the high learning interest category and the students in the low learning interest category. interest. Based on the results of hypothesis testing, it is known that there are differences in the creative thinking abilities of students in the high learning interest category and students in the low learning interest category. Learning carried out by teachers must be able to pay attention to students' level of interest in learning because it will influence the learning process and outcomes, including thinking abilities, one of which is creative thinking.

Kemampuan Kolaborasi Wirausaha Mahasiswa Melalui Model Project Based Learning (PJBL) Menggunakan Platform babari.id Pada Sub CPMK Merencanakan Usaha Dengan Sistem Maklun

Afief Maula Novendra Maula, Eeng Ahman, Disman — Fri, 02 Feb 2024 00:00:00 +0700

This research aims to determine the increase in students' collaboration skills through a project based learning model using the babari.id platform in Sub CPMK planning businesses using the maklun system. The research method used is experimentation with a pre-experimental design in the form of a one-shot case study. The population in this study were 5th semester students who were taking entrepreneurship courses at the Economic Education Study Program, FKIP, Pasundan University. The instruments used were initial and final observation sheets. Data analysis used descriptive statistics and inferential statistics, data processing used IBM SPSS Statistics 26. The research results showed that students' entrepreneurial collaboration ability through PJBL using the babari.id platform before treatment was 2.8, including quite good criteria, and after treatment it was 4. 2 is included in the very good criteria, with an average increase of 1.4. The T sig (2-tailed) test results were 0.00 < 0.05. So the hypothesis h0 is rejected while ha is accepted. In this way, there is an increase in students' entrepreneurial collaboration skills through a project based learning model using the babari.id platform in the CPMK sub-planning business using the Maklun system.

PENGARUH KEBIJAKAN PRAKTIK KERJA LAPANGAN (PKL) TERHADAP KESIAPAN KERJA PESERTA DIDIK

Sri_Marten Yogaswara, Leni Maryani Leni Maryani — Fri, 02 Feb 2024 00:00:00 +0700

This study aims to determine the effect of Field Work Practices policies on work readiness for class XI students majoring in accounting at Pasundan 1 Bandung Vocational School in the 2022/2023 academic year. Data collection techniques in this study were interviews, questionnaires, and study documentation and to answer these problems using a survey method with a quantitative approach. The population in this study amounted to 67 students. Based on the results of testing the data and the analysis that has been carried out, the results are obtained from the influence of the Field Work Practice policy on work readiness for students XI majoring in accounting at SMK Pasundan 1 Bandung for the 2022/2023 academic year using a coefficient of determination with an R Square value of 74.5 % reached the strong category. These results indicate that the influence of street vendors' policies on the work readiness variable has a contribution of 74.5%, while 25.5% is a factor or other variable that was not investigated by researchers but has a contribution. Suggestions from researchers as the end of research for schools is to establish street vendors based on tighter coordination and selection related to the placement of street vendors so that they are in line with their area of expertise, namely accounting. For the company, namely contacting the school to obtain information related to the areas of expertise of students to adjust the placement of positions at the street vendors.

PENGARUH BRAND LOVE DAN BRAND IDENTIFICATION TERHADAP PURCHASE INTENTION MELALUI SELF CONGRUITY SEBAGAI VARIABEL MEDIASI

Grece Simon Situmorang Situmorang, M.Yasser Iqbal Daulay — Fri, 02 Feb 2024 00:00:00 +0700

ABSTRACT

This research aims to examine the influence of brand love and brand identification on purchase intention through self-congruity as a mediating variable among Erigo product users in Bengkulu City. Brand love is the strong and positive feeling that consumers have towards a brand, while brand identification is the process by which consumers associate themselves with a brand. Purchase intention is the consumer's desire to buy a product or service from a brand, and self-congruity is the suitability between the consumer's self-image and the brand image. This research used a survey method by distributing questionnaires to 259 respondents who were users of Erigo products in Bengkulu City. The data processing technique uses Structural Equation Modeling (SEM) analysis with the help of SmartPLS. The research results show that brand love and brand identification have a positive and significant effect on purchase intention, both directly and indirectly through self-congruity.

Keywords: Brand Love, Brand Identification, Purchase Intention, Self Congruity

ANALYSIS OF THE APPLICATIONS OF SME ACCOUNTING APPLICATIONS IN RECORDING THE FINANCIAL STATEMENTS OF FIRDAUS CUCIAN BOGOR

Fri, 02 Feb 2024 00:00:00 +0700

This research aims to determine the application, limitations faced and the efforts made by Firdaus Cucian Bogor in using the UKM Accounting application. The research method used is qualitative descriptive. The research results show that the application of the SME Accounting application was well received because it helps and makes it easier to produce financial reports. Limitations in its application are the cashier's lack of skill in the fields of finance and information technology, the cashier still lacks discipline in inputting transactions, and the cashier's cell phone does not yet have the facilities to access the application. The limitation of the application is that there is no facility to produce notes on financial reports according to SAK EMKM. Efforts to overcome limitations include providing basic financial management or accounting training, requiring cashiers to input transactions into the application, providing smartphone facilities and making notes on financial reports manually.

EVALUASI KRITIS GREEN MARKETING SEBAGAI BRAND IMAGE PADA STARBUCKS TUNJUNGAN PLAZA SURABAYA

Mei Indrawati — Fri, 02 Feb 2024 00:00:00 +0700

This research was conducted at Starbucks Coffee Shop Tunjungan Plaza Kota Surabaya. The urgency of this study is understanding Starbucks' operations to the local environment, natural resource use, waste management, and contribution to environmental problems. The formulation of the research problem is: 1) How is the implementation of green marketing at Starbucks Tunjungan Plaza Kota Surabaya? 2) How can green marketing become a brand image in the community? 3) What are the obstacles faced by Starbucks in implementing green marketing strategies and practices in the city of Surabaya? This research method is a qualitative descriptive study that explains phenomena based on research findings combined with the use of relevant theories. This research data analysis technique includes data triangulation based on primary data and secondary data. The results showed Starbucks coffee shops created a significant positive impact through recycling programs, coffee bean sourcing and waste reduction. This combination has a high responsibility and concern for the environment that gives rise to a strong emotional attachment with customers. The secret to the success of Starbucks coffee shops is the combination of green marketing and a strong brand image that is the main driver of sustainable business success in society and the environment.

THE EFFECT OF GOOD CORPORATE GOVERNANCE ON COMPANY VALUE WITH RETURN ON ASSETS AS AN INTERVENING VARIABLE IN INSURANCE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE, 2017-2021

Andreas Sitorus — Fri, 02 Feb 2024 00:00:00 +0700

The purpose of this study was to examine the effect of good corporate governance on firm value mediated by return on assets in insurance companies listed on the Indonesia stock exchange in the 2017-2021 period. The sample collection technique using purposive sampling obtained a total of 14 companies and in this study researchers used descriptive and associative statistics. The data analysis technique used in this study is multiple regression analysis and expanded with path analysis, sobel test, classical assumption test, and coefficient of determination. The results of this study indicate that the audit committee has a positive effect on Tobins'Q, institutional ownership has a negative effect on Tobins'Q. while the independent board of commissioners, return on assets has no effect on Tobins'Q. Return on assets cannot mediate against institutional ownership of Tobins'Q, Return on assets cannot mediate against independent commissioners on Tobins'Q, Return on assets cannot mediate against the audit committee on Tobins'Q

Keywords: institutional ownership, independent board of commissioners, audit committee, return on assets, tobins'q

New Product Development Pada Purchase Intention Kereta Cepat Jakarta - Bandung

Hana Fairuz — Fri, 02 Feb 2024 00:00:00 +0700

This research has a purpose too find another solution which increase intension of buying. In this research the method was using survey method. Conclusion of this research has prove that perceived customer orientation dan perceived innovativeness has a positive impact for behavioural intentions against new product development for purchase intention kereta cepat Jakarta – Bandung. This reseazrch devise and developing a strategy to new product which increase readability consumen. Result of this research could improve insigt the marketing strategy and increase the consumer satisfaction. Boundaries of this research was focused on four variable.

Keywords: new product development, purchase intention, dan kereta cepat Jakarta-Bandung

PENGARUH PENERAPAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH (SIPKD) DAN STANDAR AKUNTANSI PEMERINTAH (SAP) TERHADAP AKUNTABILITAS LAPORAN KEUANGAN DAERAH

Euis Nisa Rosita, Resmi Ranti Rosalina — Sun, 31 Dec 2023 00:00:00 +0700

Laporan keuangan daerah sangat penting bagi perencanaan anggaran pemerintah. Tujuan riset ini ialah untuk menganalisis bagaimana lembaga pemerintah dapat memperoleh manfaat dari teknologi informasi dan prinsip-prinsip akuntansi yang mendorong pelaporan keuangan yang transparan dan dapat dipertanggungjawabkan. Strategi kualitatif berdasarkan tinjauan literatur yang komprehensif dipakai dalam penelitian ini, riset ini meninjau beberapa jurnal yang mempunyai hubungan akuntabilitas laporan keuangan daerah (y) pada sektor pemerintah sebagai variabel dependen, dan penerapan sistem informasi pengeloaan keuangan daerah (x1) dan standar akuntansi pemerintah (x2) sebagai variabel independen. Hasil dari penelitian menunjukan bahwa 8 dari 10 artikel jurnal mendapat pengaruh positif pada variabel sistem informasi pengelolaan keuangan daerah (SIPKD) dan standar akuntansi pemerintah (SAP) kepada akuntabilitas laporan keuangan daerah, sementara 2 artikel jurnal lain mendapat hasil pengaruh positif pada variabel x1 dan tidak positif pada variabel x2.

Pengaruh Price Earning Ratio, Firm Size, Liquidity, dan Operating Cash Flow Terhadap Stock Return

Siti Annisa Hartati, Menik Indrati — Fri, 02 Feb 2024 00:00:00 +0700

Tujuan penelitian ini adalah untuk menganalisis pengaruh Price Earning Ratio, Ukuran Perusahaan, Likuiditas, dan Arus Kas Operasi terhadap Return Saham. Variabel independen yang digunakan dalam penelitian ini ada empat yaitu Price Earning Ratio yang diproksikan PER, Ukuran Perusahaan yang diproksikan dengan Size, Likuiditas yang diproksikan dengan Current Ratio (CR), dan Arus Kas Operasi yang diproksikan dengan OCF. Serta satu variabel independen yaitu Return Saham yang diproksikan dengan SR. Terdapat 16 dari total 30 perusahaan yang dapat memenuhi kriteria sampel perusahaan transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2019-2021. Hasil penelitian ini membuktikan bahwa variabel Price Earning Ratio, Likuiditas, dan Arus Kas Operasi mempunyai pengaruh positif terhadap Return Saham. Sedangkan variabel Ukuran Perusahaan mempunyai pengaruh negatif terhadap Return Saham. Penelitian ini dapat bermanfaat bagi suatu perusahaan untuk dapat mempertahankan kinerja perusahaan agar dapat memenuhi ekspektasi investor dalam memberikan return saham. Serta agar investor lebih berhati-hati dalam mengambil keputusan investasi untuk mencapai return saham yang diharapkan.

Kata Kunci: Price Earning Ratio; Ukuran Perusahaan; Likuiditas; Arus Kas Operasi; Pengembalian Saham

Effect of Percapita Income, Economic Growth Rate and Tax Rate on Tax Rations in ASEAN countries period 2015-2021

Annisa Shela Septiani, Usman Sastradipraja — Fri, 02 Feb 2024 00:00:00 +0700

The purpose of this study to analyze the effect of Percapita Income, Economic Growth Rate and Tax Rate on Tax Rations in ASEAN countries period 2015-2021. Quantitative is the method used in this study is. The population in this study are countries that are included in the ASEAN organization period 2015-2021. In this study, purposive sampling was used as a data collection technique with a sample 42 observation from 6 countries. This study used multiple linear regression analysis as an analysis teqnique. This research concluded that simultaneously variable percapita income, economic growth rate and tax rate has no effect on tax rations. Partially, variable percapita income has no effect, economic growth rate has no effect and tax rate has no effect on tax rations.

PENGARUH PENERAPAN METODE PEMBELAJARAN INKUIRI TERBIMBING TERHADAP KEMAMPUAN BERPIKIR TINGKAT TINGGI

Fitriana Prabandari — Tue, 23 Jan 2024 00:00:00 +0700

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh penerapan metode inkuiri terbimbing terhadap peningkatan kemampuan berpikir tingkat tinggi kelas X pada mata pelajaran Ekonomi dengan materi pokok permintaan, penawaran dan terbentuknya keseimbangan harga pasar di SMA Negeri 18. Desain penelitian yang digunakan adalah Nonequivalen (Pretest-postest) Control Group Design yang merupakan penelitian eksperimen kuasi dengan menggunakan seluruh subjek dalam kelompok belajar (intac group) untuk diberi perlakuan (treatment), bukan menggunakan subjek yang diambil secara acak. Instrumen pengumpulan data yang digunakan adalah soal tes untuk mengukur kemampuan berpikir tingkat tinggi dan panduan observasi. Teknik analisis data yang digunakan adalah Statistic Descrivtif, Wilcoxon’s Matched Pairs Test dan Mann Whitney U Test. Hasil penelitian menunjukkan bahwa penerapan metode inkuiri terbimbing berpengaruh dalam meningkatkan kemampuan berpikir tingkat tinggi peserta didik dalam mata pelajaran ekonomi dengan materi pokok permintaan, penawaran dan terbentuknya harga pasar pada kelas X di SMA Negeri 18 dengan kategori peningkatan sedang.

KOMPETENSI KARYAWAN: ANALISIS PENGETAHUAN, KETERAMPILAN, NILAI, KONSEP DIRI, KARAKTERISTIK PRIBADI DAN MOTIF

Dini Riani — Sun, 31 Dec 2023 00:00:00 +0700

Providing professional public services is a joint responsibility between the government and the community, because getting satisfactory services is a community right that must be fulfilled by the government. This research aims to find out how employee competence is described by analyzing the dimensions of knowledge, skills, values, self-concept, personal characteristics and employee motives. This research was conducted using a sample of 50 permanent employees of the Company for approximately 5 months of work. This research uses descriptive analysis of each dimension and statement item submitted, the data collected has met the research data criteria with the validity of the instruments used having met the statistical characteristics of the research. The results of this research show that quality human resources can be seen from the competencies possessed by these human resources. Competence is closely related to the attitudes and behavior that individuals have and display in carrying out their duties and responsibilities in daily life or in carrying out their duties in the organization.

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN YANG DIMEDIASI OLEH RETURN ON EQUITY (ROE) PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2021

Laura Marda Irvana — Fri, 02 Feb 2024 00:00:00 +0700

Penelitian ini memiliki maksud untuk mengetahui adanya signifikansi dari pengaruh kepemilikan manajerial, kepemilikan institusional, ukuran dewan komisaris dan return on equity terhadap price to book value pada perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia tahun 2018-2021, sampel yang diambil dalam penelitian ini menggunakan metode purposive sampling dan didapatkan sampel sebanyak 8 perusahaan. Teknik analisis data yang digunakan adalah teknik analisis jalur dengan menggunakan software eviews 10. Hasil penelitian menunjukan bahwa kepemilikan manajerial, kepemilikan institusional dan ukuran dewan komisaris tidak berpengaruh terhadap return on equity. Kepemilikan manaerial dan return on equity berpengaruh negatif terhadap price to book value dan ukuran dewan komisaris berpengaruh positif terhadap price to book value sedangkan kepemilikan institusional tidak berpengaruh terhadap price to book value. Dalam penelitian ini juga menunjukan hasil bahwa return on equity tidak dapat memediasi pengaruh antara kepemilikan manajerial, kepemilikan institusional dan ukuran dewan komisaris.

PENGARUH INOVASI PRODUK, ORIENTASI PASAR DAN ORIENTASI KEWIRAUSAHAAN TERHADAP KINERJA PEMASARAN

Fauzan Bisri, Ika Lis Mariatun, Yusrianto Sholeh — Fri, 02 Feb 2024 00:00:00 +0700

Small and medium industries are the first step that can be expected by the government as one of the alternative ways to be able to help the community's economy. The existence of small and medium industries can help the community's economy because it is able to support the economy to meet daily needs. This study aims to determine the influence of product innovation variables, market orientation and entrepreneurial orientation on the marketing performance of small and medium industries convection in Tanah Merah District, Bangkalan Regency. This research is included in quantitative research. The sample in this study amounted to 30 respondents of small and medium industry businesses convection. The data collection process is carried out using questionnaires. In this study, researchers used multiple analysis techniques that were processed using the help of SPSS 25 software. The results of this study show that product innovation and market orientation partially have a significant influence on marketing performance, entrepreneurial orientation partially has no influence on marketing performance and the three variables of product innovation, market orientation and entrepreneurial orientation have a significant as big 33,4% influence on marketing performance.

PENGARUH ANGKA HARAPAN HIDUP TERHADAP PRODUK DOMESTIK REGIONAL BRUTO 34 PROVINSI DI INDONESIA

Estro Dariatno Sihaloho, 1Alrivaldi Syahrizal Rusli 1Alrivaldi Syahrizal Rusli — Sat, 03 Feb 2024 00:00:00 +0700

This research aims to examine the impact of life expectancy on the growth rate of Gross Regional Domestic Product in 34 provinces in Indonesia. It uses data from 2014 to 2018 and employs a random effects model for panel data regression analysis. life expectancy is a measure of the average human life expectancy. The dependent variable is Gross Regional Domestic Product and the independent variable is Life Expectancy Rate (AHP). The study finds that life expectancy has a positive, statistically significant impact on per capita Gross Regional Domestic Product across the 34 provinces in Indonesia. This study also found that the average length of schooling, the human development index have positive and significant effect on regional economic growth in Indonesia. Meanwhile, population has a negative effect on regional economic growth in Indonesia. This suggests that investing in health in each province will lead to increased economic growth, as health investment contributes to the country's human capital.

PENGARUH PEMANFAATAN E-COMMERCE DAN KREATIVITAS TERHADAP KEBERLANGSUNGAN USAHA BIDANG KULINER DI KECAMATAN BINAWIDYA

Putri Ayu Lestari, Henny Indrawati, M. Yogi Riyantama Isjoni — Tue, 31 Dec 2024 00:00:00 +0700

The. purpose of this.study is to find out how.the influence of the use of e-commerce and creativity on the .sustainability of the cafe-type culinary business in Binawidya District. The research population totaled 78 cafe business units and the sample was taken using a purposive. sampling technique. The sample criteria are that the café business at least two years old, has a business license and utilizes e-commerce, so that a research sample are 35 units. Questionnaires are used to collect data that is shared directly. The data that has been collected is tabulated and then analyzed using multiple linear regression analysis. F test and t test are performed for hypothesis testing. Then, the results show the use of e-commerce and creativity has an effect on business continuity both simultaneously and partially. Therefore, the better process of utilizing e-commerce in business and the higher level of creativity possessed by businessmen, will make better impact on business continuity.

PEMBELAJARAN BERDIFERENSIASI: PENDEKATAN EFEKTIF DALAM MENJAWAB KEBUTUHAN DIVERSITAS SISWA

Saiful Almujab — Fri, 02 Feb 2024 00:00:00 +0700

Saat ini, keberagaman siswa menjadi sebuah tantangan yang harus dihadapi oleh sekolah. Pembelajaran berdiferensiasi muncul sebagai pendekatan yang efektif dalam menjawab kebutuhan diversitas siswa. Artikel ini bertujuan untuk membahas pentingnya pembelajaran berdiferensiasi dan mengapa pendekatan ini menjadi solusi yang tepat dalam konteks pendidikan yang inklusif. Melalui diferensiasi dalam konten, proses, produk, dan lingkungan belajar, pembelajaran dapat disesuaikan dengan kekuatan dan kelemahan masing-masing siswa. Artikel ini membahas implikasi positif dari penerapan pembelajaran berdiferensiasi. Siswa mendapatkan pengalaman belajar yang relevan dan bermakna, yang meningkatkan motivasi dan keterlibatan mereka dalam proses pembelajaran. Selain itu, pembelajaran berdiferensiasi juga mendorong kerja sama, penghargaan terhadap perbedaan, dan pengembangan keterampilan sosial siswa. Namun, penerapan pembelajaran berdiferensiasi tidaklah mudah, tuntuk itu dalam artikel ini penulis mengidentifikasi tantangan dan hambatan yang mungkin dihadapi dalam menerapkan pendekatan ini, seperti pengelolaan waktu, persiapan materi yang berbeda, dan penilaian yang adil dan akurat. Namun, dengan komitmen dan upaya yang tepat, sekolah dapat mengatasi tantangan ini dan menciptakan lingkungan belajar yang inklusif bagi semua siswa. Dengan pemahaman yang mendalam tentang konsep dan strategi pembelajaran berdiferensiasi, sekolah dapat menerapkan pendekatan ini secara efektif untuk menjawab kebutuhan diversitas siswa.

ANALISIS DAMPAK TAMBANG EMAS DALAM KEBERLANGSUNGAN EKONOMI DAN PENINGKATAN KESEJAHTERAAN MASYARAKAT MENURUT PRESFEKTIF EKONOMI ISLAM

Nur Ainun Fadilah — Fri, 02 Feb 2024 00:00:00 +0700

Huta Julu Village in Hutabargot District is one of the villages that has natural wealth in the gold mining area. Environmentally friendly gold mining has an environmental impact on society, the economy and changes in the natural environment. Everyone wants to live prosperously, have their daily needs met, and live happily. However, in this era there are still many families who are unable to live in prosperity and meet their daily living needs because of the low income of their family members or partners. That's why the Hutajulu residents decided to work on this gold mine. The aim of this research is to determine the impact of gold mining on economic sustainability and improving community welfare. This research is a qualitative descriptive research with an exploratory approach. Information was collected through direct observation and interviews in the field. The findings show that gold mining management has positive and negative impacts on society and the environment.

Perbedaan Kinerja Keuangan Saat Pandemi Covid-19 Pada Perusahaan Jasa Konstruksi yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2021

Fri, 02 Feb 2024 00:00:00 +0700

The Covid-19 pandemic has had a significant impact on the industrial sector in Indonesia. The construction services business sector is one of the business sectors directly affected by the Covid-19 pandemic. The study aims to determine the impact of the Covid-19 Pandemic on the financial performance of construction service companies listed on the Indonesia Stock Exchange (IDX) as measured through the indicators Current Ratio (CR), Return on Total Equity (ROE), Debt to Equity Ratio (DER), and Price to Earning Ratio (PER). Sampling was taken using the purposive sampling technique with criteria for companies registered on the IDX since before 2018 and presenting a complete annual report. The data source is secondary data from IDX. The data analysis technique used in this study uses a different test. The results of this study indicate that there is no significant difference in the CR, DER, and PER variables between before the Covid-19 Pandemic and during the Covid-19 pandemic. Meanwhile, the ROE variable has a significant difference between before the Covid-19 Pandemic and during the Covid-19 pandemic.

Analisis Tingkat Kesehatan Bank Umum Syariah Menggunakan Metode Rgec (Studi Kasus Pada Bank Swasta Nasional Periode Tahun 2019-2021)

musadat achmad musadat — Fri, 02 Feb 2024 00:00:00 +0700

A bank when carrying out its roles and functions should be in a healthy condition, meaning that when a bank is not in a healthy condition it will have an adverse impact on the performance of the bank's management and can be dangerous for other parties such as customers who have entrusted their funds to be managed. The level of soundness or bad performance of a bank is assessed by several indicators, Bank Indonesia (BI) uses the RBBR method as a substitute for the previous method which is deemed less effective. Thus the author's goal is to be able to assess the soundness level of an Islamic Commercial Bank (BUS) which is found on the official website http://www.ojk.go.id using the Risk Based Bank Rating (RBBR) method for the 2019 period to the 2021 period. The results obtained are in the form of criteria for whether or not a bank is healthy based on a predetermined predicate.

Keywords: Sharia Commercial Banks, RBBR Method, Bank Health Level

Pengaruh Akuntansi Lingkungan, Kualitas Audit, Dan Keragaman Gender Di Dewan Direksi Terhadap Kinerja Perusahaan Dengan Pengungkapan Keberlanjutan Lingkungan Sebagai Variabel Mediasi

syerindika_shyati Siti, Agus Munandar Agus Munandar — Sat, 03 Feb 2024 00:00:00 +0700

This research was conducted with the aim to determine the effect of environmental accounting, audit quality, and gender diversity on the boardroom, and sustainability disclosures on firm performance as well as the mediating effect of environmental sustainability disclosures on environmental accounting, audit quality, and gender diversity on the boardroom on firm performance in companies banks listed on the Indonesia Stock Exchange in 2018-2021. This research uses the causal step method to determine the effect of each independent variable on the dependent variable and the effect of the mediating variable on other variables. The population in this research was 164 banking companies listed on the Indonesia Stock Exchange for 2018-2021. Furthermore, 30 banking companies were selected for 2018-2021 with a total of 120 research samples selected by the purposive sampling method. The results showed that environmental accounting has an effect on firm performance. Then, the audit quality also has an effect on firm performance. However, the environmental sustainability disclosure has no influential on firm performance as well as the gender diversity on the boardroom which has no positive and significant influential on firm performance. In addition, there is also no influential role played by environmental sustainability disclosures in the relationship between environmental accounting and firm performance, then there is also no influential role played by environmental sustainability disclosures in the correlation between audit quality and firm performance, and there is no influential role that is played by disclosure of environmental sustainability in the correlation between gender diversity on boardroom and firm performance.

A BIBLIOMETRIC ANALYSIS: PENELITIAN ENTREPRENEURIAL KNOWLEDGE PADA TAHUN 2019 – 2023

Epi Patimah — Fri, 02 Feb 2024 00:00:00 +0700

The purpose of this research is to find out the publication trends related to entrepreneurial knowledge in the last five years. The database used is Scopus. The method used is bibliometric descriptive analysis. The research phase included identification, screening, eligibility assessment, and inclusion, resulting in 123 publications as final data. The results show that the number of publications related to entrepreneurial knowledge has increased in recent years. Indonesia and Malaysia have significant influence on research in this field compared to other countries. These studies focus on three main areas, namely: 1) entrepreneurial knowledge, enterprise intention, and enterprise education; 2) entrepreneurship, and self efficacy; and 3) knowledge and entrepreneur. The new themes that emerged in the study include self efficacy, entrepreneurial passion and entrepreneur self effecacy.

PENGARUH PENDIDIKAN KEWIRAUSAHAAN, KEPRIBADIAN, DAN LINGKUNGAN KELUARGA TERHADAP MINAT BERWIRAUSAHA PADA SISWA SMAN 2 KAMPAR TIMUR

Pebby Aryu Nuraika — Fri, 02 Feb 2024 00:00:00 +0700

This study aims to determine the effect of entrepreneurship education, personality and family environment on interest in entrepreneurship in class XII students of SMAN 2 Kampar Timur. This study uses a descriptive quantitative approach. The population in this study were all 52 students of class XII at SMAN 2 Kampar Timur. The research instrument uses a questionnaire. Data analysis techniques in this study were descriptive analysis, classic assumption test, and hypothesis testing using SPSS version 24. The results showed that entrepreneurship education, personality and family environment together had a positive and significant effect of 50.1% on interest in entrepreneurship in class XII students of SMAN 2 Kampar Timur.

Keywords: Interest in Entrepreneurship, Entrepreneurship Education, Personality, Family Environment.

Fitur Live Streaming Sebagai Strategi Digital Marketing

Aditya Wiranda, Rina Suthia Hayu — Fri, 02 Feb 2024 00:00:00 +0700

Live streaming commerce is defined as a part of e-commerce that is equipped with real-time social interactions, a unique feature for conducting live broadcasts. This research aims to create a marketing strategy using the live streaming feature on Indonesian social media and e-commerce. This research uses literature review and phenomenon observation methods. The research results produced a marketing strategy using the live streaming feature consisting of 5 approaches and 14 strategies.

Pengaruh Good Corporate Governance terhadap Firm Value dengan Return On Assets sebagai Variabel Intervening pada Perusahaan Sektor Makanan Dan Minuman Di BEI Periode Tahun 2018 – 2021

Vanissa Maharani Putri, Frido Saritua Simatupang Frido Saritua Simatupang — Fri, 02 Feb 2024 00:00:00 +0700

Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance yang di proksikan dengan dewan komisaris independen, kepemilikan manajerial dan kepemilikan institusional terhadap nilai perusahaan dengan return on assets sebagai variabel intervening pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia Periode 2018-2021. Metode penelitian yang digunakan yaitu metode kuantitatif. Populasi dalam penelitian ini yaitu perusahaan1ndepe makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Total sampel dalam penelitian ini yaitu ada 17 perusahaan yang ditentukan melalui purposive sampling, dan data yang digunakan dalam penelitian ini adalah data sekunder yang berupa laporan keuangan. Penelitian ini menggunakan analisis jalur dengan bantuan Eviews 12. Hasil penelitian secara parsial menunjukkan bahwa dewan komisaris independen berpengaruh positif terhadap nilai perusahaan, kepemilikan manajerial tidak berpengaruh terhadap nilai perusahaan, kepemilikan institusional tidak berpengaruh terhadap nilai perusahaan, dewan komisaris independen tidak berpengaruh terhadap return on assets, kepemilikan manajerial tidak berpengaruh terhadap return on assets, kepemilikan institusional berpengaruh positif terhadap return on assets, return on assets tidak berpengaruh terhadap nilai perusahaan, return on assets tidak memediasi dewan komisaris independen terhadap nilai perusahaan, return on assets tidak memediasi kepemilikan manajerial terhadap nilai perusahaan, dan return on assets tidak memediasi kepemilikan institusional terhadap nilai perusahaan.

PENGARUH PERTUMBUHAN PENDUDUK, RASIO GINI DAN PERTUMBUHAN EKONOMI TERHADAP PENGANGGURAN DI NUSA TENGGARA TIMUR

Allen Pranata, Laurensia Rin — Fri, 02 Feb 2024 00:00:00 +0700

This research was conducted in districts / cities in East Nusa Tenggara using data from 2018-2020. The urgency of this research includes: 1) Lack of employment availability in East Nusa Tenggara Province; 2) Slow technological development so that human resources are vulnerable to being shifted by the use of technology. The formulation of this research problem includes: 1) What is the effect of population growth on the unemployment rate in East Nusa Tenggara? 2) What is the effect of the Gini ratio index on the unemployment rate in East Nusa Tenggara? 3) What is the effect of economic growth on the unemployment rate in East Nusa Tenggara? 4) What is the effect of population growth, Gini ratio index and economic growth simultaneously on the unemployment rate in East Nusa Tenggara? The research method uses quantitative methods, the population of this study is East Nusa Tenggara Province with a total of 22 cities/regencies. This research refers to the following data analysis techniques: 1) Descriptive analysis test; 2) Test classical assumptions; 3) Panel data regression; 4) Coefficient of correlation and determination; and 5) Test the hypothesis. The results of the partial analysis of population growth have a negative effect and not on the unemployment rate, the gini ratio index has a positive effect on the unemployment rate, economic growth is not significant on the unemployment rate, in a simmerical way population growth, the gini ratio index and economic growth is significant on the unemployment rate.

PEMANFAATAN DIGITAL MARKETING SEBAGAI MEDIA PROMOSI UNTUK MENINGKAT VOLUME PENJUALAN PADA USAHA TOKO ROTI SARI GOOD CIMAHI

Ade Ratnawati, Tiris Sudrartono — Fri, 02 Feb 2024 00:00:00 +0700

This study aims to determine the problems that occur in the sales system used by Sari Good Bakery which has an impact on decreasing sales volume, efforts that can be made to overcomethe problems of the sales system are carried out through promotions using digital marketing on Instagram social media. This study uses a qualitative descriptive method of data from interviews and observations to provide a more in-depth description and information and describe how to increase sales volume for Sari Good bakery after utilizing digital marketing asa promotional medium. Sales features such as Instagram ads, stories, and also hashtags in overcoming the decline in December then after using Instagram as a promotional medium in January, the reach of Instagram customers increased quite a bit, as seen from the increase infollowers, besides that it had an impact on increasing sales volume from December sales of 15,057 pcs. Bread increased to 17,351 up to 15% in January. The latest info such as discounts,and new products at the Sari Good Bakery store. In addition to the use of digital marketing byusing other media to expand the target market, such as other social media and marketplaces.

PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT DENGAN INTEGRITAS SEBAGAI VARIABEL MODERASI PADA KANTOR AKUNTAN PUBLIK KOTA MEDAN

Agus Tina — Fri, 02 Feb 2024 00:00:00 +0700

This study aims to determine, test and analyze empirically about the effect of competence and independence to audit quality which is moderated by integrity at Public Accountant Firm in Medan. This study is quantitative study with associative approach. The objects of this research are the auditors who work in Public Accounting Firm in Medan. The sampling technique used in this research was proporsional random sampling with a sample size of 60 respondents from a total population of 150 respondents.. The data collection technique was carried out by distributing questionnaires. While the data analysis technique is using by structural equation model partial least square (SEM-PLS) which is processed using Smart PLS statistical software. The results showed that the Competence has no effect on audit quality at Public Accountant Firm in Medan. But integrity could moderated the effect of competence to audit quality at Public Accountant Firm in Medan. The independence gave effect on audit quality at Public Accountant Firm in Medan. Independence gave effect on audit quality that moderated by integrity at Public Accountant Firm in Medan.

ANALYSIS OF MARKET OVERREACTION IN THE BANKING SECTOR IN INDONESIA DURING THE PERIOD 2019 - 2021

Erni Hijriahni, Ferikawita M. Sembiring — Sat, 03 Feb 2024 00:00:00 +0700

Penelitian ini bertujuan untuk mengetahui apakah telah terjadi market overreaction pada perusahaan yang tergabung dalam subsektor perbankan di Bursa Efek Indonesia (BEI) periode 2019-2021. Market overreaction merupakan reaksi berlebihan investor terhadap informasi yang diserapnya, baik atau buruk, dan dapat ditandai dengan pembalikan return pada portofolio pemenang dan portofolio yang kalah dan dapat diukur dengan abnormal return. Penelitian ini dilakukan dengan menggunakan sampel sebanyak 34 perusahaan yang tergabung dalam subsektor perbankan, dan mempunyai periode pengamatan yang terdiri dari periode pembentukan dan periode pengujian. Dalam penelitian ini menggunakan durasi 6 bulan dan diperoleh 5 periode observasi selama periode 2019-2021. Hasil pengujian dengan uji one sample t-test dan Paired sample t-test menunjukkan adanya hasil market overreaction yang signifikan pada sub sektor perbankan sehingga strategi contarian efektif diterapkan dan diterapkan oleh investor karena perbedaan ACAR losser-winner adalah positif.

Kata Kunci: Pasar _ overreaction, pembalikan harga _ , strategi _ contarian.

PENGARUH MINAT USAHA, KREATIVITAS, INOVASI, MOTIVASI, DAN MODAL USAHA TERHADAP KEBERHASILAN USAHA WIRAUSAHA MUDA DI KECAMATAN BANGKALAN

HOLILURROHMAN, Ika Lis Mariatun , Yusrianto Sholeh — Fri, 02 Feb 2024 00:00:00 +0700

Entrepreneurship is one of the main aspects in the economic development and progress of a country. Where more and more people are entrepreneurs, the people who are entrepreneurs have reduced unemployment in a country. This is of particular concern to the Bangkalan government to increase MSMEs in the Bangkalan sub-district. This study aims to analyze the effect of business interest, creativity, innovation, motivation, and business capital on the success of young entrepreneurs in the Bangkalan sub-district.

In this study using quantitative research. The population in this study is business people in the town square of Bangkalan sub-district. By using a saturated sampling technique that is as many as 30 traders. Data collection techniques used are questionnaires and documentation.

The results of this study indicate that the results of the t test indicate that the t test results indicate that the interest in education variable (X1) obtains a tcount value of 1.292 > ttable 2.064 with a significance value of .209, the Creativity variable (X2) obtains a tcount value of 1.652> ttable 2.064 with a significance value of .112, the innovation variable (X3) obtained a tcount value of 2.389 > ttable 2.064 with a significance value of .025 , the variable Motivation (X4) obtained a tcount value of -1.592 > ttable 2.064 with a significance value of .125 , variable working capital (X5) obtained a tcount of 2.285 > ttable of 2.064 with a significance value of .031 partially the variables of business interest, creativity, innovation and venture capital affect business success (Y) while the motivational variable does not partially affect business success. The F test obtained Fcount 17.298 > Ftable 2.62 which indicates that all X variables simultaneously influence business success (Y).

PENGARUH STATUS SOSIAL EKONOMI DAN POLA ASUH ORANG TUA TERHADAP PRESTASI BELAJAR SISWA

Zetira Dwi Gustari, Ani Setiani, Yudho Ramafrizal S — Sun, 31 Dec 2023 00:00:00 +0700

This writing aims to find out: (i) Is there an effect of socio-economic status on student achievement in class XI IPS SMA Plus Assalaam, (ii) Is there an effect of parenting style on student achievement in class XI IPS SMA Plus Assalaam, (iii) How big is the influence of socioeconomic status and parenting style on student achievement in class XI IPS SMA Plus Assalaam. This study used a survey method with a quantitative approach and data collection techniques in the form of a questionnaire. The results showed: (i) There was a significant effect of X1 on Y, the magnitude of the effect was 0.0023% on SE and 0.00116% on SR, (ii) There was an influence of X2 on Y which was significant, the amount of influence was as much as 1.9877% in SE and 0.99884% in SR, (iii) The amount of contribution given by X1 and X2 is 0.020 or equal to 2%. Based on this research, there is an influence of 2%, which means that 98% is influenced by other variables. Suggestions from the author: (i) for students, to know how much influence parents have on learning achievement, (ii) for parents, to help guide children in educational development, (iii) for schools, to consider improving learning achievement, (iv) for the community, it can provide information to the public on factors that can affect learning achievement, (v) for future researchers, it can find other variables that can influence it.