Ekuitas: Jurnal Pendidikan Ekonomi

The Effect of Macroeconomic Indicators on Profitability and Firm Value

2023-10-02T14:56:53+00:00

The objective of this study encompasses an examination of the influence of inflation, gross domestic product, and profitability on the valuation of companies within the Indonesian stock market, with specific emphasis on corporations listed in the LQ45 index on the Indonesia Stock Exchange (IDX). The LQ45 index as it offers a focused and comprehensive view of the Indonesian stock market, allowing them to draw meaningful conclusions about the impact of inflation, GDP, profitability, and other factors on the valuation and performance of these selected companies. The primary aim of this research is to provide valuable insights to corporations regarding the significance of maintaining profitability and firm value while taking into consideration macroeconomic indicators. The research methodology employed in this investigation is of a quantitative nature. The study encompasses the entirety of companies listed within the LQ45 Index on the IDX as the designated population. The technique employed for sample selection is purposive sampling. The selected sample comprises companies that have consistently maintained their listing in the LQ45 Index on the IDX from 2016 to 2022, totaling 31 companies. The outcomes of the goodness-of-fit examination and the robustness assessment of the model utilized within this study unequivocally affirm the model's exceptional effectiveness in aligning with the available dataset. The analysis of the results of the regression analysis and the mediation assessments leads to the definitive conclusion that the Gross Domestic Product variable exerts a remarkably positive and statistically significant influence on Firm Value. Likewise, the Profitability variable significantly and positively impacts firm value. However, it is imperative to acknowledge that profitability does not function as a mediating factor in the relationship between Inflation and Gross Domestic Product in the context of firm value.

Developing Accounting Material Enriched with Balinese Cultural Values for Entrepreneurship Students

2023-10-02T14:52:00+00:00

This research aimed to develop accounting learning materials based on Balinese cultural values, which can provide contextual learning and align with the characteristics of Indonesia, particularly Bali, in terms of its cultural values. The study employed the Research and Development method by ADDIE model design. In the analysis phase, the syllabus and lesson plan were thoroughly examined, involving educators and the existing teaching conditions. In the design phase, the product was transformed into an e-module with Balinese cultural values. During the development phase, validity tests and practicability tests were conducted to assess the usefulness and validity of the developed product. Validity tests conducted by 5 experts affirmed that the product was categorized in the category of valid (layout, language, content). The outcome of practicability testing also indicated product was categorized in good category, with specific scores of 817 points (88%) for content, 727 points (90%) for layout, and 514 points (89%) for language. This research is expected to provide high-quality teaching materials for educators in higher education, particularly for the accounting course.

Peranan Kompetensi dalam Meningkatkan Kinerja Guru pada Proses Belajar Siswa di SMK N 1 Singaraja

2024-01-02T11:40:01+00:00

Teacher competence is of course very important in a student learning process. This study aims to describe the role of competence in improving teacher performance in the student learning process at SMK N 1 Singaraja using a descriptive design. The subjects in this research were 30 teachers at SMK Negeri 1 Singaraja. The object of this research is to describe the role of competency in improving teacher performance in the student learning process at SMK N 1 Singaraja. The data collection instruments used in this research were observation, semi-structured interviews, and documentation. The research results show that pedagogic, personality, professional, social competence plays an important role in improving teacher performance in the student learning process).

Persepi Masyarakat terhadap Pemerian Modal Usaha oleh Bumdes Bandem Jagathita dalam Upaya Pengentasan Kemiskinan di Desa Bebandem

2023-12-26T13:47:52+00:00

This study aims to find out (1) public perception in terms of the perceptual actor dimension, (2) public perception in terms of the perceived object dimension (3) public perception in terms of the context dimension of the perceived situation regarding the provision of business capital by BUMDes Bandem Jagathita in an effort to alleviate poverty in the Bendadem Village. The present study employed a descriptive research design, utilizing a quantitative approach. The study focuses on the population of the village community in Bebandem who have access to business capital. The research sample for this study was determined using a saturated or census sampling technique, consisting of a total of 68 respondents. The employed data collection methodology entails the utilization of a questionnaire. The data analysis technique employed in this study is descriptive analysis. The findings of this research demonstrate that: (1) The public perception, as measured by the dimensions of the perpetrators of perception, achieved a score of 2,821 within the score range of 2,570 – 3,060. This score falls under the category of “strongly agree.” (2) The perception of the general public regarding the dimensions of the object, which is associated with a score of 600, falls within the range of scores 571 to 680, and is classified as “strongly agree.” (3) the public's perception in terms of the situational context dimension obtained a score The score of 1.203 falls within the range of scores from 1.142 to 1.360, and it has been classified as “strongly agree.

The The Role of Financial Audit Institution (LPK) and Financial Accountability of Provincial and Regency Council of Scout Movement throughout Bali

2023-12-10T14:29:23+00:00

This study aims to investigate the extent of Financial Audit Institution (LPK) role in supervising, examining, and implementing financial management accountability within the Provincial and Regency Council of the Scout Movement throughout Bali. The method administered was descriptive research with a qualitative approach. Data analysis went through stages, namely: data collection, data reduction, data display, and conclusion drawing/verification. The results of the research show that: 1) The primary source of income for council was from the government; 2) LPK had been formed but had not been fully formed based on the Memorandum of Association/Articles of Association (AD/ART), it was necessary to improve the composition, qualifications and increase the members’ independence; 3) The significance of LPK was not optimal as there were no technical guidelines and implementation instructions related to financial audits issued by the National Council; 4) LPK was not paid, in other words working based on the concept of "ngayah" or voluntarily; 5) The LPK that had worked and carried out inspections and issued an Audit Report (LHP) is the LPK of Buleleng Regency Council with the scope of the examination not only on Financial Aspects, but includes examination on Functions, Human Resources, Infrastructure and Work Methods Aspects; 6) Council had implemented procedural accountability, process accountability, vertical accountability and horizontal accountability; 7) Council was expected to be able to optimize the role of LPK in the financial audit process and optimize the Council Business Entity to increase revenue from internal sources.

Pengaruh Literasi Keuangan dan Sikap Keuangan Terhadap Perilaku Pengelolaan Keuangan Mahasiswa Prodi Pendidikan Ekonomi Undiksha

2024-01-02T11:32:50+00:00

The purpose of this study was to explore whether financial literacy and financial attitudes influence financial management behavior. This study used causal quantitative research. The population of this study is 338 students of the Economic Education Study Program, Faculty of Economics, Undiksha. The total number of samples in this study was 184 people obtained by random sampling technique. The types of data used include quantitative data, secondary data sources, and document data collection. Multiple linear regression analysis is a data analysis technique used. The results showed that (1) Financial literacy has a positive effect on financial management behavior. (2) Financial attitudes have a significant positive effect on financial management behavior. (3) Financial management literacy and financial management attitudes simultaneously have a positive impact on financial management behavior. The higher a person's financial literacy and ability to apply financial aspects, the wiser his financial management behavior will be to be able to make the right decisions in making financial decisions. The higher the level of awareness of financial attitudes, the more decisions are taken in financial management to avoid financial problems.

Pentingnya Kapabilitas Inovasi dalam Meningkatkan Performa Bisnis

2023-10-15T02:10:19+00:00

This study aims to explain how the role of innovation capabilities in entrepreneurial orientation in influencing business performance. The population of this study consists of MSMEs in Bali's tourism and creative economy (parekraf) industry. Purposive sampling was used to select 90 MSME managers in the tourism and creative economy sectors. Path Analysis with SEM-PLS is used as an analytical approach. The findings show that there is a positive and significant impact of entrepreneurial orientation on business performance shown by creativity, innovation, dare to take risks, be independent, and dare to compete. The positive and significant influence of entrepreneurial orientation on innovation capabilities; and the positive and significant influence of innovation capabilities on business performance. Innovation capabilities are able to mediate the influence of entrepreneurial orientation on business performance. Therefore, it is important for MSMEs in the tourism sector and creative economy in Bali to improve entrepreneurial orientation in order to be able to build higher innovation capabilities to improve business performance after the COVID-19 pandemic.

Peran Citra Destinasi Berkearifan Lokal Memediasi Atribut Destinasi dan Kualitas Layanan Terhadap Niat Berkunjung Kembali

2023-10-15T02:08:35+00:00

The aim of this research is to explain the role of destination image with local wisdom in mediating the influence of destination attributes and service quality on intention to return to tourist villages in Buleleng Regency. The population of this research is domestic tourists who have visited tourist villages in Buleleng Regency. The sample size used was 115 domestic tourists using a purposive sampling method. The analysis technique used is Path Analysis using SEM-PLS. The research results show that destination attributes have a positive and significant effect on the image of a destination with local wisdom and intention to visit again. Service quality has a positive and significant effect on the image of a destination with local wisdom and intention to visit again. Likewise, the image of a destination with local wisdom has a positive and significant effect on intention to visit again. Furthermore, destination image with local wisdom is able to partially mediate the influence of destination attributes and service quality on intention to revisit.

Analisis Sektor Ekonomi Provinsi Gorontalo Tahun 2017-2022

2023-10-02T13:56:49+00:00

Indonesia, as an archipelago, has different regional characteristics, so the problem of regional inequality cannot be avoided. The central government authorizes local governments to develop the potential of the region so that each region is required to be able to independently improve its economy. Gorontalo province, as a province of expansion in 2000, is in a strategic location that has great potential in the agricultural sector, as well as in mariculture an agriculture. The research objective is to determine the condition of economic inequality in Gorontalo province and the leading sectors in each district/city of Gorontalo province. Using time series data from 2017-2022, inequality is analyzed using the Williamson Index (IW), and to determine leading sectors, location quotient (LQ) analysis is used. The results show that the level of inequality in Gorontalo province is close to zero, which means that the condition of the level of income and welfare of the population is evenly distributed because the majority of population employment is still dominated by the agriculture, sector, which is the leading sector in Gorontalo, Boalemo, and North Gorontalo districts, and the trade sector, which is the leading sector in Boalemo and Bonebolango districts

Business Model Canvas UMKM di Universitas Abdurrachman Saleh Situbondo

2023-10-02T14:35:06+00:00

Being an MSME entrepreneur and being a student is both an opportunity and a challenge. The most basic thing to understand before running a business is to design an idea and one of the business proposals that is often used is the Business Model Canvas (BMC). The aim of this research is to determine the understanding of Abdurrachman Saleh Situbondo University students regarding BMC UMKM. Action research was carried out in this research and consisted of several stages, namely the planning, training and activity evaluation stages. The descriptive analysis method was used to determine their understanding regarding BMC MSMEs in nine important components of a business. The results show that BMC can help in the initial stages of validating business ideas so that future business planning is more mature and ready to be implemented. The training activities for 159 students in 2023 ran smoothly and the students were very enthusiastic about taking part in this training. In the future, it is hoped that the student participants will be able to build a BMC that contains a simple but complex description of what type of business needs to be run.

Pemanfaatan Sistem Informasi Manajemen Daerah Pada Kinerja Pengelola Keuangan dan Kepuasan Pengguna Sebagai Variabel Intervening

2023-10-02T15:07:16+00:00

This study aims the local management system (SIMBA) on financial management performance with user satisfaction as an intervening variable This research was conducted on OPD in Bengkulu Province. This type of research is quantitative. The data used are primary data obtained from questionnaires. Sample selection using the Census method. Data were analyzed using Structural Equation Modeling with Partial Least Squares (PLS) and using SmartPLS 5 software. The results showed that the use of information systems and financial management satisfaction had a positive effect on financial management performance in OPD in Bengkulu Province or 72.5%.

Pengaruh Harga, Kualitas Produk dan Kepercayaan terhadap Keputusan Pembelian Fashion Secara Online pada Mahasiswa Pendidikan Ekonomi, Universitas Pendidikan Ganesha

2024-01-02T09:53:29+00:00

The purpose of this research is to determine (1) the influence of price on online fashion purchasing decisions (2) the influence of product quality on online fashion purchasing decisions (3) the influence of trust on online fashion purchasing decisions, (4) the influence of price, product quality and confidence in online fashion purchasing decisions. The type of research used is causal research. The sampling technique used is simple random sampling. The population of this research is Economics Education Students Class of 2021 and 2022, with a sample size of 122. The data collection method uses a questionnaire and is analyzed using multiple linear regression, which includes the t test (T-test). The research results show that (1) there is a positive and significant influence of price on online fashion purchasing decisions partially, with a significance value of 0.000 <0.05. (2) there is a positive and significant effect of product quality on online fashion purchasing decisions partially, with a significance value of 0.000 <0.05. (3) there is a positive and significant influence of trust on online fashion purchasing decisions partially, with a significance value of 0.000 <0.05. (4) There is a positive and significant influence between price, product quality and trust on online fashion purchasing decisions simultaneously, with a significance value of 0.000 <0.05. The magnitude of the influence of price, product quality and trust on purchasing decisions is equal to 25.9%, evidenced by a coefficient of determination of 0.259.

Pengaruh Literasi Keuangan, Pergaulan Teman Sebaya, dan Life Style Terhadap Perilaku Konsumtif Siswa di SMAS Laboratorium Undiksha Singaraja

2024-01-02T11:01:07+00:00

This research aims to determine the influence of financial literacy, peer interactions and life style on student consumptive behavior at SMAS Laboratory Undiksha Singaraja. This research has a quantitative approach, causal research type. The population of this research was students in classes X, XI and the research sample used the Proportional Random Sampling technique, namely 131 respondents. Data was collected through observations, tests and questionnaires which were analyzed through descriptive analysis and multiple linear regression using IBM SPSS Statistics version 21. The results of the research stated that: (1) Financial literacy has a negative effect on students' consumptive behavior at SMAS Laboratory Undiksha Singaraja with Tcount -0.648 < Ttable 1.9882 and Sig. 0.518 > 0.05 therefore H1 is rejected. (2) Peer interactions have a positive and significant effect on students' consumptive behavior at the Undiksha Singaraja Laboratory High School with Tcount 110.343 > Ttable 1.9882 and Sig. 0.000 < 0.05 therefore H2 is accepted. (3) Life style has a positive and significant effect on students' consumptive behavior at SMAS Laboratory Undiksha Singaraja with Tcount 2.040 > Ttable 1.9882 and Sig. 0.043 < 0.05 therefore H3 is accepted. (4) Financial literacy, peer interactions, and life style together have a significant influence on students' consumptive behavior at the Undiksha Singaraja Laboratory High School with Fcount 38.313 > Ftable 2.68 and Sig. 0.000 < 0.05 therefore H4 is accepted. The magnitude of the contribution of financial literacy, peer interactions and life style in influencing student consumptive behavior at the Undiksha Singaraja Laboratory High School is 47.5%.

Implementasi Prinsip Ekonomi Para Produsen Anyaman Ketupat di Desa Joanyar

2023-12-26T14:31:21+00:00

The aim of this research is to determine the implementation of economic principles for ketupat woven producers in Joanyar Village. The type of research used is descriptive qualitative research. This research uses data collection techniques in the form of observation and interviews. Observation activities include systematic recording of events, behavior, objects seen and other things needed to support the research being carried out. Interviews in this research were conducted with fifteen informants to ask questions regarding the implementation of economic principles by ketupat woven producers. Data was analyzed through three stages, namely data reduction, data presentation, drawing conclusions. The results of this research concluded that the economic principles that have been implemented by ketupat woven producers include sacrificing costs needed to get something, rational thinking, the market as a place for economic activities, and trade that benefits all parties. Implementing economic principles provides greater profits or results so that ketupat woven producers are able to use the profits to meet their daily needs.

Inovasi Pembelajaran Oleh Guru Di Jember Pada Masa Pandemi Covid 19

2023-10-15T02:14:25+00:00

This study aims to analyze teacher innovation in learning in the era of the co-19 pandemic. The research method uses qualitative research with a phenomenological approach. The research was conducted in Jember district with an economics teacher at the high school level as the subject. The data presented in this study is in the form of an overview of learning innovations carried out by teachers during the Covid-19 pandemic seen from six dimensions: (1) learning objectives, (2) teacher’s role (s) (3) students' role(s), (4) ICT used, (5) connectedness, and (6) multiplicity of learning outcomes exhibited. The results of the research show that the learning objectives dimension is in the some new elements level category, the teacher's role dimension in the learning process is in the emergent level category, the student's role dimension in the learning process is in the some new elements level category, the ICT dimension used in learning effectiveness and learning was found to be in the emergent level category, the connectedness dimension of the learning process was found to be in the some new elements level category, the diversity dimension of evaluation of learning results used by teachers was in the some new elements level category.

Pengembangan Keunggulan Bersaing UMKM Sektor Fashion di Kota Denpasar Berbasis Digitalisasi dan Kapabilitas Inovasi: Peran Mediasi Organizational Agility

2023-10-15T02:12:27+00:00

MSMEs in the local fashion sector must be able to have a competitive advantage compared to competitors. The maintenance of a competitive edge is important for micro, small, and medium enterprises (MSMEs) operating within the fashion sector, as it enables them to surpass their competitors through the production of higher or more cost-effective products and services. This, in turn, leads to heightened sales performance. The integration of innovation, digitization, and organizational agility capabilities is crucial for the development of this model in order to attain a competitive edge. Historically, the integration of digitalization, innovation capabilities, and organizational agility within the competitive advantage framework for MSMEs was infrequently implemented. The purpose of this study is to test and explain the development of competitive advantage for MSMEs in the fashion sector in Denpasar City based on digitalization and innovation capabilities mediated by organizational agility. Based on the results of the study, it was found that innovation and digitalization capabilities have a positive and significant effect on organizational agility and competitive advantage. The implications of this research are that in order to have a competitive advantage, MSMEs in the fashion sector in Denpasar City must have good organizational agility, innovation capability, and digitalization.

Determinasi Prinsip Ekonomi Kerthi Bali Pada Sektor UMKM di Desa Nagasepaha Kabupaten Buleleng

2023-12-10T14:30:59+00:00

The improvement of the regional economy, especially the village of Nagasepaha at this time, is an interesting thing to study. The characteristic of Nagasepaha village which is the identity is the glass puppet craft and saab mote. The covid 19 pandemic had a very significant impact on the community because many were laid off. The people of Nagasepaha village tend to work in the tourism sector rather than working as craftsmen. In order for the economy of Nagasepaha village to recover, one of the efforts made is through the determination of the kerthi bali economy. The hope of implementing the concept of the kerthi bali economy in the MSME sector is to be able to grow the village economy and create a balance in the aspects of parahyangan, pawongan and palemahan.The method used is descriptive quantitative aims to create a picture or description of a situation objectively using numbers, starting from data collection, interpretation of data, and appearance and results. This research is used to describe the characteristics of the Kerthi Bali economy, especially in the MSME sector in Nagasepaha Village. In this method, researchers will use data in the form of numbers generated from surveys, observations, or other data sources to explain in depth about the economic conditions of Kerthi Bali, especially in the MSME sector in Nagasepaha Village. The results showed that of the 11 principles outlined in the Kerthi Bali economic concept, there are 2 principles that have not been maximally understood and applied, namely the 3rd principle relating to the economy built / developed by Krama Bali inclusively, creatively, and innovatively. And the 7th principle relating to the economy that is built / developed by accommodating the application / development of science and technology and digital technology. Furthermore, the level of implementation of the principles of the Balinese kerthi economy of MSME players in Nagasepaha Village, Buleleng Regency found that of the 11 principles used as measuring instruments showed that in general it scored 0.35 in the Good category.

The Role of Attitude Towards Behavior and Utilitarian Benefit in Intention to Purchase Based on Theory of Planned Behavior in Generations Y and Z

2023-12-21T14:17:39+00:00

The fragrance industry is experiencing fast growth in Indonesia. The demand for perfume, particularly in the designer and luxury segments, is experiencing significant growth. This study aims to investigate the impact of ATB, PBC, utilitarian benefits, and marketing mix on intention to purchase. This study employs the TPB as its primary theoretical framework. The population comprises customers belonging to Generation Y and Generation Z. The data collecting strategy employs purposive sampling is incorporated into the nonprobability sampling strategy. The sample comprised 189 respondents. The results of the reliability test suggest that the data can be relied upon. The present study utilized a quantitative research methodology and conducted data analysis using IBM SPSS 27 and AMOS Graphic 24 software applications. The findings of the data analysis suggest that there is a statistically significant positive relationship between attitude and purchase intention. Additionally, the results suggest that utilitarian benefit has a notably favorable effect on behavior-related attitudes. Furthermore, the findings of this study suggest that there is no statistically significant relationship between the marketing mix and purchase intention. Consumers' propensity to purchase perfume may be affected by their utilitarian benefit and attitude.

Pengaruh Leader-Member Exchange dan Motivasi pada Organizational Citizenship Behavior dengan Kepuasan Kerja sebagai Pemediasi

2023-12-29T01:42:46+00:00

The study aims to determine the effect of leader-member exchange (LMX) and work motivation on organizational citizenship behavior (OCB) with mediation of job satisfaction at PT Adi Satria Abadi Yogyakarta. By using a population of PT Adi Satria Abadi employees with a sample size of 80 respondents. The sampling technique used accidental sampling. Data obtained through questionnaires and processed by classical assumption tests and multiple linear regression analysis, as well as the sobel test. So the conclusion is that LMX and work motivation have a significant positive effect on job satisfaction. LMX variables and job satisfaction are not significant on OCB. Work motivation variables have a significant positive effect on OCB. Job satisfaction does not mediate the LMX and work motivation on OCB. The object in this study only covers one branch of PT Adi Satria Abadi Yogyakarta.

Pengembangan Bahan Ajar Digital Berbasis PBL untuk Meningkatkan Hasil Belajar Ekonomi Siswa

2024-01-02T11:33:11+00:00

The objective of this research is to create digital teaching materials utilizing Problem-Based Learning (PBL) methodology. The goal is to help kids in class XI IPS 1 at MAN 2 Langkat learn more about economics. Based on what Borg and Gall said about research and development (R&D), this study is being done. The research and development implementation in this study utilized a total of seven procedures or stages. This simplification was necessitated by various factors, such as time and cost constraints. Additionally, Borg and Gall's perspective on limiting research and development to a smaller scale, including the number of research steps in a thesis or dissertation, also influenced this decision. The present study was conducted at MAN 2 Langkat, involving a sample of 34 students from class XI IPS 1. Based on the feasibility validation test conducted by experts on PBL-based digital teaching materials, the average score obtained was 85.73, indicating a high level of feasibility. The average posttest score for the experimental class which was treated with PBL-based digital teaching materials that was developed was 89,82, while the posttest score for the control class which was given teaching materials from the school averaged 86,29. These results indicate that PBL-based digital teaching materials are effective in use. Furthermore, the results of the 2-way ANOVA test stated that the 2-tailed Sig. was 0.229 < 0.05. Therefore, it can be concluded that there is no significant interaction in student economic learning outcomes between students with high and low literacy skills who are taught using PBL-based digital teaching materials and those who are not.