Ekuitas: Jurnal Pendidikan Ekonomi https://ejournal.undiksha.ac.id/index.php/EKU <p><strong>e-ISSN : <span lang="EN-US"><a href="http://u.lipi.go.id/1482117216" target="_blank">2549-2292</a> (Online) l </span></strong><span lang="EN-US"><strong>p-ISSN : <a href="http://u.lipi.go.id/1383700544" target="_blank">2354-6107</a> (Print)</strong><br /></span></p><p align="justify"><strong><strong>Ekuitas: Jurnal Pendidikan Ekonomi</strong> published by Universitas Pendidikan Ganesha in collaboration with <a title="aspropendo" href="http://aspropendo.or.id/" target="_blank">Asosiasi Profesi Pendidik Ekonomi Indonesia</a>. <span>A blind peer-reviewed and open access journal published twice a year (June and December).</span></strong></p><p align="justify"><strong>Ekuitas: Jurnal Pendidikan Ekonomi</strong> offers original articles on economic and education. The journal is aimed at publishing and disseminating the results of researches and studies on economic and education conducted by researchers, teachers, and practitioners of economic and education. <strong>Ekuitas: Jurnal Pendidikan Ekonomi</strong> provides informative variety of papers geared toward theory and practice in the following area:</p><ul><li><strong>Issues and ideas</strong>, as well as contemporary research findings in the field of economic and education</li><li><strong>Innovation in the field of pedagogy</strong>, curriculum, hardware, teaching materials, and methods &amp; models in economic learning</li><li><strong>evaluation of teaching methods</strong>, learning attitudes and interests, materials, or processes.</li><li><strong>Reports on events</strong> that influence economic and education in all levels of education age (from early childhood to adulthood) and three main lines of education, namely formal, nonformal, and informal.</li></ul> Fakultas Ekonomi Universitas Pendidikan Ganesha en-US Ekuitas: Jurnal Pendidikan Ekonomi 2354-6107 Radio Audit: A Visual Podcast Series as The Learning Media to Increase Accounting Students Engagement https://ejournal.undiksha.ac.id/index.php/EKU/article/view/43316 <p>Universities are currently focusing on generic skills and students' critical thinking abilities. The demands on the workplace and the transformation in the field of technology cause theoretical knowledge is not enough to be successful in the workplace. As an auditor, students must have expertise, technical training, and professional skills in order to carry out audit implementation and report preparation. Accounting educators make a variety of innovations in response to the need to transfer knowledge in today's online learning environment, one of which is the use of video as a learning tool. The purpose of this study is to investigate the effect of using video podcasts (Radio Audit) on accounting students' engagement in auditing courses. Through a case study approach, this study found that the use of video podcasts increased student engagement in the third dimension (behavioral, emotional, and cognitive). According to the findings of surveys and interviews with students, the use of video podcasts increases student motivation in studying, increases flexibility, and makes it easier for them to understand the main points that must be mastered so that they can be successful in completing the final exam. This research contributes to the field of education by demonstrating that learning by using video podcasts can be an effective means and expands the study of the use of video podcasts in learning in universities.</p> Dhika Maha Putri Ria Zulkha Ermayda Rizky Firmansyah Septy Nur Sulistyawati Siti Mariyah Copyright (c) 2022 Ekuitas: Jurnal Pendidikan Ekonomi http://creativecommons.org/licenses/by-sa/4.0 2023-01-01 2023-01-01 10 2 219 227 10.23887/ekuitas.v10i2.43316 Pengembangan Aplikasi “My Brascho” Untuk Mata Pelajaran Ekonomi di SMA Brawijaya Smart School https://ejournal.undiksha.ac.id/index.php/EKU/article/view/48158 <p>This study aims to develop an ispring-based learning media which is expected to be a solution in learning economics material for national income according to student needs. The research method used by the researcher is research and development with a 4D model. The subjects in this study were students of class XI economics at SMA Brawijaya Smart School. The instruments used in research and development of this media were observation and questionnaires. Data analysis techniques used in testing learning media by expert validation, media validation, and small group trials. Then the data were analyzed using a descriptive percentage analysis technique. The result of the development is a learning media in the form of an android application that contains four components, namely materials, learning videos, quizzes, and profiles. The results of media and material validation show that the product is categorized as "fit for use". The results of the small group and large group trial in class XI-1 SMA Brawijaya Smart School showed similar results, meaning that the learning media was in accordance with the needs of students and was suitable for use in the economic learning process of national income materials.</p> Syahrul Munir Anang Setyo Santoso Copyright (c) 2022 http://creativecommons.org/licenses/by-sa/4.0 2023-01-01 2023-01-01 10 2 228 240 10.23887/ekuitas.v10i2.48158 Project-Based Learning Implementation in Higher Education for Econometrics Science https://ejournal.undiksha.ac.id/index.php/EKU/article/view/48717 <p>Econometrics is an essential science in Development Economics because it can improve students' ability to process data and analyze economics. Monotonous lecture activities and student difficulties in lectures are associated with theories taught in real situations. One way to improve student's practical abilities is through innovative learning models. Learning innovations make students learn to be active in expressing discussions about current economic issues supported by analytical skills in the field, which will increase student enthusiasm. Through Project-based Learning (PjBL), students have to follow the learning process actively. Lecturers will be the leader to the process in order to giving the feedback and assess the learning process. This model enhances students' ability to solve problems directly and then solve them by engaging project work directly and enabling them to act and think creatively, improve collaborative skills, and increase enthusiasm. Using a quasi-experimental, the study involving a sample of 59 people taken by a simple random sampling technique. The data collected were analyzed using a one-time ANOVA test. The application of this model is carried out online and packaged by applying various combinations of technologies. Empirical evidence shows simultaneously significant differences in learning outcomes and problem-solving abilities in undergraduate students using the PjBL method compared to conventional methods. This study concludes that the PjBL model effectively improves the ability to think actively and solve problems for students in the Econometrics course. The implementation results of this study can be the innovative technology-based learning methods that are attractive to undergraduate students in subjects that require high critical thinking skills.</p> Vidya Purnamasari Vika Annisa Qurrata Sugeng Hadi Utomo Tamat Sarmidi Copyright (c) 2022 http://creativecommons.org/licenses/by-sa/4.0 2023-01-01 2023-01-01 10 2 241 248 10.23887/ekuitas.v10i2.48717 Pengaruh Promosi Jabatan dan Pengawasan Terhadap Kepuasan Kerja Karyawan Pada PT. Berliando Mitra Abadi di Denpasar https://ejournal.undiksha.ac.id/index.php/EKU/article/view/35030 <p>This study aims to tell whether promotion has an influence on employees’ job satisfaction at PT. Berliando Mitra Abadi in Denpasar. Causal research is used in this study that has characteristics related to cause and effect. In this study the population used was 62 (sixty-two) employees of PT. Berliando Mitra Abadi in Denpasar. In the sampling technique using saturated samples by conducting non probability sampling. So that the determination of the sample is 62 (sixty-two) respondents. How to collect data through a questionnaire survey method is carried out by distributing questions to the respondents. Then the data were analyzed multiple linier regression, t test and F test. The study shows an indication that there is a partial and simultaneous of employee job satisfaction at PT. Berliando Mitra Abadi in Denpasar.</p> Ni Kadek Widiantari I Nyoman Sujana Copyright (c) 2023 Ekuitas: Jurnal Pendidikan Ekonomi http://creativecommons.org/licenses/by-sa/4.0 2023-01-01 2023-01-01 10 2 249 255 10.23887/ekuitas.v10i2.35030 Pengaruh Pendapatan dan Jumlah Anggota Keluarga Terhadap Kesejahteraan Keluarga di Kelurahan Karangasem https://ejournal.undiksha.ac.id/index.php/EKU/article/view/35304 <p>The main purpose of this research was to determine the effect of income and number of family members on family welfare in Karangasem Village. This research is a type of causality research. The population of this research is the Head of Family in Karangasem Village with a sample of 374 families. The methods used for data collection were questionnaires and documentation. The data analysis technique used in this study was the t test and the F test to determine the effect of the independent variable on the dependent variable partially and simultaneously. The results showed that (1) income affects family welfare. This is indicated by the value of t<sub>count</sub> = 5.498 &gt; t<sub>table</sub> = 1.966, (2) the number of family members affects family welfare. This is indicated by the value of t<sub>count</sub> = 13.535 &gt; t<sub>table</sub> = 1.966, (3) income and the number of family members affects family welfare. This is indicated by the value of F<sub>count</sub> = 103,956 &gt; F<sub>table</sub> = 3.02.</p> Ni Luh Ayu Utaminingsih I Wayan Suwendra Copyright (c) 2023 Ekuitas: Jurnal Pendidikan Ekonomi http://creativecommons.org/licenses/by-sa/4.0 2023-01-01 2023-01-01 10 2 256 263 10.23887/ekuitas.v10i2.35304 Persepsi Petani Kakao di Kabupaten Jembrana Terhadap Koperasi Kerta Semaya Samaniya https://ejournal.undiksha.ac.id/index.php/EKU/article/view/35390 <p>The purpose of this study was to determine the perception of cocoa farmers in Jembrana Regency towards the Kerta Semaya Samaniya Cooperative. The type of this research is descriptive research, to describe the perception of cocoa farmers in Jembrana Regency towards the Kerta Semaya Samaniya Cooperative. This study uses all cocoa farmers in Jembrana Regency who are not yet members of the cooperative as the population with 99 cocoa farmers as samples used in this study after calculating the sample size using the Slovin formula. To collect data from 99 respondents used an instrument in the form of a questionnaire and then analyzed using descriptive analysis to obtain research results that can later be used in answering the research problem formulation. The results showed that the perception of cocoa farmers in terms of the expectation dimension obtained a score of 3,269, so it could be categorized as agree. The perception of cocoa farmers in terms of the dimension of need obtained a score of 1.825, so it can be categorized as strongly agree. The perception of cocoa farmers in terms of the dimension of need obtained a score of 2,777, so it was categorized as agree.</p> Ni Kadek Ayu Wiratini Made Ary Meitriana Copyright (c) 2023 Ekuitas: Jurnal Pendidikan Ekonomi http://creativecommons.org/licenses/by-sa/4.0 2023-01-01 2023-01-01 10 2 264 271 10.23887/ekuitas.v10i2.35390 Pengembangan Model Pembelajaran Ekonomi Koperasi untuk Meningkatkan Kemampuan Berpikir Kristis Mahasiswa https://ejournal.undiksha.ac.id/index.php/EKU/article/view/51159 <p>Cooperative Economics is one of the courses within the scope of Economic Education as a basis for understanding cooperatives and the people's economy. In presenting the Cooperative Economics course, critical thinking skills are needed to understand current issues regarding people's economic problems. The purpose of this research is to develop a cooperative economic learning model to improve students' critical thinking skills through recent case studies. The development method in this study adopted the R&amp;D model from Brog and Gall with stages; (1) Preliminary research, (2) research planning, (3) model development, (4) expert testing and implementation of field trials, (5) revision of field test results, (6) implementation of main field tests, (7) revision of results main field test, (8) due diligence, (9) final revision of due diligence results, and (10) dissemination and implementation of the final product. Furthermore, the cooperative economic learning model is applied with quite effective results with an average of 58.7376 based on the core gain analysis. These results also provide the conclusion that the development of learning models is quite effective in improving students' critical thinking skills.</p> Ni'matul Istiqomah Agung Haryono Nur Anita Yunikawati Ainun Diesta Fidinnia Copyright (c) 2023 http://creativecommons.org/licenses/by-sa/4.0 2023-01-01 2023-01-01 10 2 272 279 10.23887/ekuitas.v10i2.51159 Pengembangan Ecolearn (Economic Learning) Sebagai Sumber Belajar Berbasis Situs pada Pembelajaran Ekonomi https://ejournal.undiksha.ac.id/index.php/EKU/article/view/51163 <p>Economic learning that adapts to technological advances and be packaged as digital media needs to be applied to today's learning systems to make it easier, practical and flexible. That is how students need ecolearn as a medium as well as a innovation learning resource. Economics learning applied in SMA Lab UM has not been varied and tends to be conventional, so students have difficulty understanding the material. Students need learning resources that are much more adaptive to technological advances. Students need ecolearn as a learning resource. The purpose of this research is to produce site-based learning resources for Economics subjects at SMA Laboratorium UM Malang and to test the feasibility of site-based learning resources according to media experts and material experts. The research design adapts from Borg and Gall by planning, developing, validating and disseminating products. Then, data analysis using the percentage descriptive method, which converts quantitative data in the form of numbers into percentages to then be explained in a concluding paragraph exposure. Based on validation from material experts, this media has a score of 80.5%. This media has a validation score of 98.66% with very valid criteria or very feasible to use. By the score, this media is classified as a very valid or very feasible criteria. Then, ecolearn was tested to SMA Lab UM to get responses from students. Based on student responses as users, this media gets a score of 86.58% and also classfied as a very valid or very feasible criteria. Therefore, based on the results of validation and exposure to user responses, ecolearn is feasible to be used in learning Economics in schools. Ecolearn media can also be used as a complement in distance learning. Teachers and students are very interested in the ecolearn as site-based learning media because this media is able to increase students' motivation to learn and students' sense of curiosity towards learning economics.</p> Ni'matul Istiqomah Ainun Diesta Fidinnia Copyright (c) 2023 http://creativecommons.org/licenses/by-sa/4.0 2023-01-01 2023-01-01 10 2 280 289 10.23887/ekuitas.v10i2.51163 Pembangunan Pariwisata di Desa Wisata Penglipuran Melalui Peran Partisipasi Masyarakat, Kewirausahaan Sosial Berkelanjutan dan Inovasi https://ejournal.undiksha.ac.id/index.php/EKU/article/view/52081 <p>In this research, which was conducted in Penglipuran Tourism Village, that in Penglipuran Tourism Village as one of the tourist villages visited by many tourists, to find out how to organize a village that is commercialized as a tourist destination and has cultural values, uniqueness and also interesting community habits. tourist interest. However, the economic aspect that has grown through tourist visits who make a visit has not been comparable to being accepted by the community in the midst of community participation, entrepreneurial activities and with the mediation of innovation variables. The sampling technique in this study is a purposive sampling technique, based on an ideal sample calculation, This study uses the Slovin technique with a margin of error of 5% with a total sample of 152 respondents. Methods of data collection using questionnaires and interviews in depth interviews. The data analysis method used a mix method with qualitative interview results used as a support for quantitative data analysis. The research hypothesis was tested using a Structural Equation Model (SEM) approach based on Partial Least Square (PLS). The results showed that all variables had a direct or indirect relationship.</p> I Gede Maharta Fujihasa Ida Ayu Putri Widawati Widawati Ni Made Eka Mahadewi Copyright (c) 2023 http://creativecommons.org/licenses/by-sa/4.0 2023-01-01 2023-01-01 10 2 290 305 10.23887/ekuitas.v10i2.52081 Analisa Faktor-Faktor yang Mempengaruhi Minat Generasi Z dalam Menggunakan Aplikasi Bank Digital di Indonesia https://ejournal.undiksha.ac.id/index.php/EKU/article/view/52470 <p>This research was conducted to become the basis for an effective service and application development strategy for digital banks to be able to attract Generation Z to use the services they offer. In this case, the author examines the influence of brand image factors, interface design and product features on the interest of Generation Z in using digital banking applications in Indonesia including blu, LINE Bank, Jago and SEA Bank. This research was conducted using statistical testing methods on data from questionnaires that were collected from 119 respondents. As a result, it was found that the three independent variables in this study had a significant positive effect simultaneously in influencing the interest of Generation Z in using digital banking applications. However, partially only the brand image and interface design factors have a significant positive effect, while the product feature variable does not have a significant positive effect on the interest of Generation Z to use digital bank applications due to the lack of unique features offered by digital bank applications when compared to conventional banks.</p> I Gede Wisnu Satria Chandra Putra Jusia Amanda Ginting Copyright (c) 2023 http://creativecommons.org/licenses/by-sa/4.0 2023-01-01 2023-01-01 10 2 306 318 10.23887/ekuitas.v10i2.52470 Peningkatan Literasi Keuangan Melalui Efikasi Diri dan Sosial Ekonomi Orang Tua https://ejournal.undiksha.ac.id/index.php/EKU/article/view/52772 <p>Todays’ increasingly complex social and economic life requires good financial literacy knowledge and skills for all individuals. This study examines the effect of self-efficacy, socioeconomic status, and financial education on students’ financial literacy. The sample size was 98 students (10% sampling error). The sample selection technique is simple random sampling with predetermined criteria. We utilized the Logistic Binary Regression model. Research instruments distributed to samples have been tested for validity and reliability. Distribution of questionnaires utilizing google form through WhatsApp groups. The study found that students who had financial planning skills, basic understanding of macroeconomics, considerations in the use of money, saving and investment behavior, planning retirement, and analyzing risk are characteristics of financially literate students. The test results found that self-efficacy and socioeconomic status of student parents were significant determinants in improving financial literacy. On the contrary, financial education had no significant effect. This result implies that students are always able to cover their own weaknesses with strengths by understanding and changing behavior in making financial planning and decisions. Meanwhile, rational financial decisions in the family should be known by their children and involve them.</p> Windi Widiawati Khusaini Andi Yustira L. Wahab Copyright (c) 2023 http://creativecommons.org/licenses/by-sa/4.0 2023-01-01 2023-01-01 10 2 319 330 10.23887/ekuitas.v10i2.52772 Investment in Education as Development Human Resources at Madrasah Aliyah Negeri https://ejournal.undiksha.ac.id/index.php/EKU/article/view/53417 <p>The discussion in this study is about basic education in order to improve the quality of the Human Development Index. The importance of discussing these issues regarding aspects of education as one of the most important assets in order to achieve national development goals in a country. The purpose of this study is to find out how education is an investment in human resources in MA Negeri 1 Bekasi City. This research uses a qualitative descriptive approach. The research data was obtained from observation, interviews and documentation. The results of the discussion in this study are regarding the potential of human resources as educational investment capital or human capital in education at MA Negeri 1 Bekasi City. Investment in education at MAN 1 Bekasi City for the community in the field of education in the city of Bekasi is graduates who are accepted at advanced level education units in both public and private tertiary institutions. This improves the quality of life of educated graduates.</p> Syifa Sayla Ramadhani Annisa Silviani Ainur Rahman Hasyim Asy’ari Zahruddin Copyright (c) 2023 http://creativecommons.org/licenses/by-sa/4.0 2023-01-01 2023-01-01 10 2 331 339 10.23887/ekuitas.v10i2.53417 Penerapan Akuntansi Manajemen dalam Usaha Mikro Kecil dan Menengah (UMKM) : Aku Cendol Kamu Salatiga https://ejournal.undiksha.ac.id/index.php/EKU/article/view/53479 <p>This study looks at how the application of management accounting functions and factors. Aku Cendol Kamu Salatiga the object of research. Primary and secondary data are used in this study. This study uses qualitative methods using interactive analysis. Data obtained directly from the owner of Aku Cendol Kamu Salatiga and data analysis in the field so that it is more representative. Data collection techniques are used to collect data that can be seen from its use through observation and so on. Data that must provide information based on supporting facts, including by conducting (1) Interviews, (2) Observations. Interviews were submitted to the owner of the research object in the form of unstructured questions. Observations are made directly so that relevant results are obtained, and can also be used as a reference. The results of observations and interviews are presented in tabular form with a clear presentation of the object of research in applying the functions of implementing management accounting namely planning, organizing, directing, controlling, and decision making.</p> Paskah Ika Nugroho Joshelynar Gwyneth Takaliwuhang Copyright (c) 2023 http://creativecommons.org/licenses/by-sa/4.0 2023-01-01 2023-01-01 10 2 340 346 10.23887/ekuitas.v10i2.53479 Sustainable Development of Micro, Small and Medium Enterprises (MSMEs) Through Marketing Mix and Digital Marketing https://ejournal.undiksha.ac.id/index.php/EKU/article/view/53809 <p>The purpose of this study was to describe the swot analysis and promotion mix for MSMEs in Karang Tengah Village, Kadungora District, Garut Regency. The object of this research is the Mayit Cake Traditional Food SMEs operating in Karang Tengah Village, Kadungora District, Garut Regency. The research method used is the Qualitative Descriptive Research Method which aims to describe the conditions that exist in the research object of MSME actors. The marketing mix that occurs in the research object. Data analysis techniques used in qualitative descriptive research are interviews, observations, literature studies and focus group discussions. The SWOT analysis method identifies that internal-external factors greatly influence the company's strategic objectives. The results of the research using the SWOT analysis method in this study there are 4 exposures, namely the IFAS matrix description which states that the Strength factor has a score of 3.65 while the Weaknesses have a score of 3.45. Whereas the EFAS matrix states that the Opportunity factor produces a value with a score of 3.70, while for Threats it has a score of 3.30. From the two results of the SWOT analysis, it shows that the kue mayit product is in quadrant I, this is because the difference produces a positive value and has a good weight on the strength factor and the opportunity factor. As for the results of the IE matrix analysis, the cake mayit product is in cell I which has a company condition that is assessed as Grow and Build. There are various forms of strategy in increasing sales of kue mayit products. So it can be concluded that the kue mayit product business needs to use or implement a Strengths Opportunities strategy where this strategy uses the company's internal strengths to seize opportunities that exist outside the company.</p> Wasito Sadikun Citra Rusmana Muhammad Iqbal Baihaqi Din Muhammad Kautsar Copyright (c) 2023 http://creativecommons.org/licenses/by-sa/4.0 2023-01-01 2023-01-01 10 2 347 358 10.23887/ekuitas.v10i2.53809 Peran Creativity dan Innovative Mindsets Memediasi Entrepreneurship Education Terhadap Entrepreneurial Intention https://ejournal.undiksha.ac.id/index.php/EKU/article/view/54078 <p>The purpose of this study was to examine the effect of entrepreneurship education on entrepreneurial intention: creativity and innovative mindsets mediate the effect of entrepreneurship education on entrepreneurial intention. This study used quantitative methods. Data collection techniques using offline questionnaires. Prior to this study, there were 96 students at the Monarch Vocational Training Institute in Bali, Indonesia. Path analysis is used to test hypotheses. The results of this study show that the effect of entrepreneurship education is not significant, and the effect of creativity on entrepreneurial intention is not significant. Entrepreneurship education, if done through innovative thinking, will have a positive and significant impact; if done through creativity, it will have a negative impact on entrepreneurial intentions. This means that innovative thinking is very important to increase entrepreneurial intentions. The practical implications of this research will benefit educational training institutions and governments as it clearly maps the factors that drive students' entrepreneurial intentions, enabling educational institutions to develop instructional programs that are responsive to environmental changes and adaptable to technological developments.</p> Nilna Muna Nyoman Sri Subawa Copyright (c) 2023 http://creativecommons.org/licenses/by-sa/4.0 2023-01-01 2023-01-01 10 2 359 366 10.23887/ekuitas.v10i2.54078 Pengaruh Modal Usaha dan Pendidikan terhadap Keberhasilan Usaha di KTT Manik Pertiwi Desa Wanagiri https://ejournal.undiksha.ac.id/index.php/EKU/article/view/37218 <p>The purpose of this analysis is to realize the effect of business capital and education on business success at the Manik Pertiwi Summit, Wanagiri Village. The analysis is a causal analysis. The population of this analysis is the farmers in the Manik Pertiwi Summit with a total sample of 57 people. The methods used for data collection are questionnaires and documentation. The data analysis technique used for the analysis is multiple linear regression with t test and F test in order to realize the influence of the independent variable on the dependent variable partially and simultaneously. The results of the study confirm that (1) there is an effect of venture capital on business success. This is indicated by the value of tcount = 3.121 with a significance level of 0.003 &lt;0.05 (2) there is an effect of education on business success. This is indicated by the value of tcount = 3.540 with a significance level of 0.001 &lt; 0.05 (3) there is an effect of business capital and education on business success. The analysis is stated by the value of Fcount = 8.333 with a significance level of 0.001 &lt;0.05.</p> Ni Gusti Putu Ayu Pertami Yanti Kadek Rai Suwena Copyright (c) 2023 Ekuitas: Jurnal Pendidikan Ekonomi http://creativecommons.org/licenses/by-sa/4.0 2023-01-01 2023-01-01 10 2 367 373 10.23887/ekuitas.v10i2.37218 Analisis Swot Usaha Sektor Informal di Pasar Amlapura Timur Kabupaten Karangasem pada Era Pandemi Covid-19 https://ejournal.undiksha.ac.id/index.php/EKU/article/view/37251 <p>This study aims to find out 1) SWOT analysis of informal sector businesses in the East Amlapura market in the era of the covid-19 pandemic when viewed from strengths, weaknesses, opportunities, and threats; 2) SWOT analysis of informal sector businesses in the East Amlapura market during the COVID-19 pandemic era when viewed from the right strategy used. The type of research used is descriptive qualitative. The subjects of this study were 50 informal business traders in East Amlapura. While the object of the research is a SWOT analysis of informal sector businesses in the East Amlapura market. Methods of data collection using interviews, questionnaire, and documentation. The data analysis technique used descriptive analysis. The result of this research is the Internal Strategy Factor Matrix, it can be seen that the total value of strength is 2.6 while the total value of weakness is 1.36. This shows that the strength factor of informal traders in the East Amlapura Market in the era of the covid-19 pandemic is greater than the weakness factor of traders. The External Strategy Factor Matrix shows that the total score for opportunities is 2.2, while the total score for threats is 1.65. This shows that the opportunities for informal traders in the East Amlapura Market in the era of the covid-19 pandemic are greater than the threat factor faced by informal traders in the East Amlapura Market. The results of the SWOT calculation get the results of the X horizontal axis of 2.4 and the Y vertical axis of 0.55. Based on these numbers, it can be concluded that the position is in quadrant I because both results are positive.</p> Ni Putu Suciyawati I Wayan Suwendra Copyright (c) 2023 Ekuitas: Jurnal Pendidikan Ekonomi http://creativecommons.org/licenses/by-sa/4.0 2023-01-01 2023-01-01 10 2 374 381 10.23887/ekuitas.v10i2.37251 Edu-Tax21: Integrasi Program Pembelajaran Pajak dengan Keterampilan TIK di Perguruan Tinggi https://ejournal.undiksha.ac.id/index.php/EKU/article/view/50191 <p>This study aims to provide an effective learning system from technology-based taxation practicum. The learning videos uploaded to MOOC are the material studied in this case study research. The data taken are interviews with expert validators and also students who are taking taxation practicum. Furthermore, the results are triangulated with the value of the assignment before and after using the learning video. The results of the analysis show that using e-learning provided by publishers is not enough to help students learn tax practicum well. The e-learning content presented by publishers is still conventional, namely pdf files related to cases and also working paper files in the form of excel which can be downloaded. Students still feel confused about the flow of work. Meanwhile, after accessing the video, students feel more independent in doing e-learning tax practicum. Interaction with technology makes it easier for students to do tax practicum.</p> Sheila Febriani Putri Hanjar Ikrima Nanda Anin Dyah Luthfiani Slamet Fauzan Copyright (c) 2023 http://creativecommons.org/licenses/by-sa/4.0 2023-01-01 2023-01-01 10 2 382 391 10.23887/ekuitas.v10i2.50191 Pengaruh Persepsi Kebermanfaatan dan Kemudahan Terhadap Kecemasan Berkomputer Guru SMK Jurusan Akuntansi dalam Mengajar Praktikum Akuntansi Pemerintah https://ejournal.undiksha.ac.id/index.php/EKU/article/view/54287 <p>This research is important because the acceptance of the Siskeudes V.2 application by teachers will determine the success of teachers in teaching. The purpose of this study was to determine the effect of perceived of ease and perceived usefulness of the village financial system software (Siskeudes V.2) on computer self-efficacy of vocational high school teachers. This research was a quantitative research, data was obtained through questionnaires from vocational high school teachers who taking the course of Siskeudes V.2. Data were analyzed by Partial Least Square (PLS) using Smart PLS 3.0. Results of this study are perceived ease of use and perceived usefulnes affects computer anxiety vocational high school teachers. Most of the 29 respondents stated that the benefits of training using the software needed for training according to the needs and perceptions of usefulness required. The results showed that the value of R2 = 39%, meaning that 39% of the variance of computerized vocational school teachers' computerized anxiety regarding the Siskeudes V.2 application was influenced by the variables perceived usefulness and perceived convenience. The results of testing the hypothesis are supported at alpha 5% with T Statistics values ​​H1=2,1519 and H2=1,7398 which values ​​are already above 1,64 for the one-tailed hypothesis.This research makes a practical contribution to the implementation of training in the use of software applications that the training should aim to create perceptions of ease and perceived usefulness so that it is expected to produce a low impact of computer anxiety.</p> Agus Kuntoro Yanto Darmawan Copyright (c) 2023 http://creativecommons.org/licenses/by-sa/4.0 2023-01-01 2023-01-01 10 2 392 399 10.23887/ekuitas.v10i2.54287 Maintain the Economic Activity of Subak in Social and Environmental Transformation https://ejournal.undiksha.ac.id/index.php/EKU/article/view/55169 <p>This study aimed to determine the effect of economic sustainability and social capital on the sustainability of traditional irrigation management in Bali. This quantitative research method uses primary data obtained from questionnaire data and measured by a Likert scale. The population of this study was 2,726 subak members in the province of Bali, and the research sample obtained a sample of 348 people. Questionnaires, as research data were collected and distributed to each member of the subak and statistical or data analysis techniques in the study, were considered using the Structural Equation Model (SEM) with WarpPLS 7.0 software modeling. The results of this study indicate that economic sustainability and social capital have a positive and significant impact on the sustainability of traditional irrigation management in Bali.</p> I Gusti Ayu Purnamawati Gede Adi Yuniarta Putu Ria Astria Lucy Sri Musmini Copyright (c) 2023 http://creativecommons.org/licenses/by-sa/4.0 2023-01-01 2023-01-01 10 2 400 406 10.23887/ekuitas.v10i2.55169 Optimization of Village Sustainable Development Goals with Creative Tourism in Selumbung Village, Manggis, Karangasem https://ejournal.undiksha.ac.id/index.php/EKU/article/view/54219 <p>One sector which is the foundation for improving the national economy is tourism. Lack of innovation and creativity causes many tourist destinations to have not differences and uniqueness with other tourist destinations. However, there were many opportunities from villages that can be developed and then integrated with each other in order to support the uniqueness of an area. The types of this research is descriptive qualitative. The research methods used are observation, interview, documentation and internet access. The purpose of this research is to develop community participation so that tourism development will be more effective and efficient because the community will be more responsible for the sustainability of tourism. So the Penta helix Collaboration is needed in realizing village empowerment holistically. So that creative tourism innovation is realized to increase village income.</p> Ni Luh Putu Ening Permini Cokorda Putra Indrayana Cok Gde Agung Kusuma Putra Copyright (c) 2023 http://creativecommons.org/licenses/by-sa/4.0 2023-01-01 2023-01-01 10 2 407 411 10.23887/ekuitas.v10i2.54219 The Role of the Environmental Activities Community in the Management of Plastic Waste in Blahbatuh Village, District Blahbatuh, Gianyar Regency https://ejournal.undiksha.ac.id/index.php/EKU/article/view/54221 <p>Community is a social group that unites itself consisting of several people who have similarities in terms of needs, beliefs, talents, interests and hobbies so as to create a sense. The purpose was to determine the role of the environmental activist community in the management of plastic waste and to determine the factors that support and hinder the role of the environmental community in plastic waste management. This study use qualitative descriptive approach. The theory used is Role Theory according and also uses Implementation Theory. The results of this study indicate that the role of the environmental community in managing plastic waste has not been carried out optimally, community activities are in accordance with Bali Governor Regulation No. 97 of 2018. The factors that support are community participation in plastic waste processing activities and good cooperation between environmental activist communities while the factors that hinder or become obstacles are limitations.</p> I Made Dwiantara Ida Ayu Putu Sri Widnyani Copyright (c) 2023 http://creativecommons.org/licenses/by-sa/4.0 2023-01-01 2023-01-01 10 2 412 417 10.23887/ekuitas.v10i2.54221 The Effect of Work-Life Balance and Career Development on Employee Performance https://ejournal.undiksha.ac.id/index.php/EKU/article/view/54292 <p>This study aims to (1) describe work-life balance, career development, and employee performance at PT. National Pension Savings Bank (BTPN) Kupang Branch (2) significant effect of work-life balance on employee performance at PT. National Pension Savings Bank (BTPN) Kupang Branch (3) significant influence of career development on employee performance at PT. National Pension Savings Bank (BTPN) Kupang Branch (4) the effect of work-life balance and development on the performance of employees of PT. Kupang branch of the National Pension Savings Bank (BTPN). There were 36 samples in this study which were obtained using the Slovin formula and the sampling technique used random sampling technique. The data analysis method used is quantitative analysis using validity and determinant coefficient tests. The results of the research using descriptive analysis using a range of scores for the work-life balance variable are in the very high category, while career development and employee performance are in the high category. Work-life balance partially affects employee performance, career development partially affects employee performance, and work-life balance and career development simultaneously affect employee performance.</p> Rolland Fanggidae Christin Febianti Clarce Sarliana Maak Copyright (c) 2023 http://creativecommons.org/licenses/by-sa/4.0 2023-01-01 2023-01-01 10 2 418 428 10.23887/ekuitas.v10i2.54292 Kualitas Teknologi Layanan Mandiri Aplikasi KAI Access (Studi Pada PT. Kereta Api Indonesia Persero Daop 9 Jember) https://ejournal.undiksha.ac.id/index.php/EKU/article/view/54345 <p>After the Covid-19 pandemic, the service business moved more rapidly, this led to increased competition between service providers. One of them is transportation services. As a land transportation service provider, PT Kereta Api Indonesia (Persero) is an Indonesian state-owned company engaged in rail transportation services. One of the effects of the social distancing movement implemented by the government is that people are now more comfortable with independent services. The KAI Access application which has been developed and published since 2014 is one of the facilities of PT. KAI (Persero) which is able to fulfill digital-based services by providing independent access to prospective passengers and their passengers. Facilities obtained from the KAI Access application include ticket reservations, ticket schedule changes, ticket cancellations, KRL information, KAI Logistics, top up and billing, to taxi and bus ordering facilities. This study aims to describe the quality of self-service technology services provided by the KAI Access application owned by PT. KAI (Persero) at DAOP 9 Jember. This research uses descriptive qualitative research as its research method. The quality of self-service technology services from the KAI Access application at PT KAI (Persero) is the focus of this study. According to Parasuraman et al., service quality testing at PT. KAI (Persero) DAOP 9 Jember uses five dimensions of service quality, namely tangibles, reliability, responsiveness, assurance, and empathy. The results of the analysis of the service quality of the KAI Access application in this study concluded that the service quality of the KAI Access application at PT. KAI (Persero) can be said to be good. According to Parasuraman et al., there are five indicators of service quality, one of which is the Direct Evidence (Tangibles) indicator in the PT KAI access application service. (Persero) quite well. The people who use the KAI Access application service are used to using this technology. The Jember station continues to pay attention to officers who specifically assist the operation of the KAI Access application by providing customer service in train cars and at the station.</p> Yusita Titi Hapsari Copyright (c) 2023 http://creativecommons.org/licenses/by-sa/4.0 2023-01-01 2023-01-01 10 2 429 436 10.23887/ekuitas.v10i2.54345 Bibliometric Analysis of Rural Tourism and Sustainable Development Goals https://ejournal.undiksha.ac.id/index.php/EKU/article/view/54403 <p>This paper aims to investigate the trends of rural tourism and sustainable development goals researchs through reviewing related scientific publications. Data were collected using the Publish or Perish (PoP) and SINTA databases. A Bibliometric analysis was conducted using the VOSViewer and Microsoft Excel software by utilizing information from the retrieved database. Further, data was encoded and analyzed through descriptive statistics and structural analysis. The results reveal that there is a rise of research papers that deal with rural tourism and sustainable development goals in the Asia region, where a significant portion of the published works was contributed from Indonesia and the common themes that emerged were among nature-based tourism, community-based tourism, bay tourism, agriculture and plantations, and local wisdom. Considering the criticality of the sustainable development concept in the contemporary context of rural tourism, more studies should delve into merging and investigating the relationship between the two themes.</p> Maria Elerina Douk Tunti Falikhatun Falikhatun Copyright (c) 2023 http://creativecommons.org/licenses/by-sa/4.0 2023-01-01 2023-01-01 10 2 437 451 10.23887/ekuitas.v10i2.54403 Economic Benefits and Stakeholder’s Role In Community Forest Management In Rembang Regency, Central Java Province https://ejournal.undiksha.ac.id/index.php/EKU/article/view/59583 <p>This study aims to analyze the economic benefits of the Pesanggem Desa Sale community in Rembang Regency, Central Java, that is obtained from the use of corn farming, and to analyze the role of stakeholders in the implementation of CFM in Sale Village. Sources of data were obtained using the accidental sampling method to determine the number of respondents and the purposive sampling method for key informants, each of which amounted to 48 people and 14 people. The analytical method used is using the R/C ratio, co-management, and stakeholder analysis. The results showed that the R/C value for the cultivation of corn and cattle obtained a value of 1.96 &amp; 1.70 respectively, meaning that it is feasible to run, and collaboration between stakeholders in implementing CFM is categorized as good, indicated by a value of 4, while stakeholders who have influence and interest high in quadrant II or key player, namely Forest Village Community Institution (FVCI), State-Owned Forestry Company (SOFC), Pesanggem and Agriculture Office (AO). This study indicates that CFM management has been running well where farming as a form of collaboration with the community has decent business prospects; evaluation of the implementation of co-management also showed promising results. In addition, the stakeholders involved have carried out their roles according to their respective roles and interests.</p> Waridin Waridin Aini Nur Furoida Cici Musliha Arisanti Ayu Wardhani Copyright (c) 2023 http://creativecommons.org/licenses/by-sa/4.0 2023-01-01 2023-01-01 10 2 452 461