Ekuitas: Jurnal Pendidikan Ekonomi

Profil Literasi dan Perilaku Keuangan Mahasiswa Fakultas Dharma Duta Universitas Hindu Negeri I Gusti Bagus Sugriwa Denpasar

Astrid Krisdayanthi — 2024-12-30

The financial literacy of Indonesian society is still low. Financial literacy is certainly correlated with financial behavior. This study aims to analyze the financial literacy and behavior of students of the Dharma Duta Faculty of I Gusti Bagus Sugriwa Hindu State University, Denpasar. This study is included in quantitative descriptive research. The research instruments are financial literacy tests and financial behavior questionnaires. Data were analyzed quantitative descriptively. The results of the research state that: 1) the financial literacy level of students at the Dharma Duta Faculty of I Gusti Bagus Sugriwa State Hindu State University, Denpasar is in the medium category and 2) the financial behavior of students at the Dharma Duta Faculty of I Gusti Bagus Sugriwa Hindu State University, Denpasar is in the high criteria.

Peran Keunggulan Bersaing Memediasi Pengaruh Inovasi Bisnis dan Promosi Media Sosial terhadap Kinerja Pemasaran

Alpin Angga Guntara — 2024-12-30

This research seeks to explain how competitive advantage mediates the effects of business innovation and social media promotion on the marketing performance of the Ate handicraft industry in Karangasem Regency. The study’s population includes all Ate artisans in Karangasem, with a sample of 140 artisans selected through purposive sampling. Path analysis using SEM-PLS was applied. The findings show that both business innovation and social media promotion have a significant positive effect on marketing performance. Additionally, business innovation and social media promotion positively and significantly influence competitive advantage, which in turn significantly improves marketing performance. Competitive advantage also partially mediates the impact of business innovation and social media promotion on marketing performance. Thus, it is essential for Ate craftsmen in Karangasem to continuously enhance business innovation and social media promotion to boost their competitive edge and marketing performance.

Pengaruh Dukungan Sosial dan Adopsi Teknologi Terhadap Kesejahteraan Buruh Tani di Desa Songan B Kecamatan Kintamani

Ni Putu Riski Krisna Wati — 2024-12-30

The aim of this research is to examine the influence of social support and technology adoption on the welfare of farm workers in Songan B Village, Kintamani District. The location of this research was carried out in Songan B Village, Kintamani District, involving 160 farm workers as respondents. The sampling technique used is an incidental random sampling technique. The method used in carrying out the data collection process is in the form of a questionnaire using multiple linear regression analysis. The hypothesis testing process uses t and F tests using SPSS 25 for Windows. The results of this research, namely social support and technology adoption, show positive and significant results on welfare in the agricultural labor sector in Songan B Village, Kintamani District.

Pengaruh Kemudahan, Promosi, Pengalaman dan Kepuasan Terhadap Minat Penggunaan Gopay di Tokopedia

I Wayan Julianta Pradnyana — 2024-12-30

This study aimed to analyze the influence of ease of use, promotions, user experience, and user satisfaction on the intention to use GoPay on Tokopedia. With the growing adoption of digital technology in Indonesia, digital payment systems like GoPay have become a preferred option for e-commerce transactions. The scope of this study focused on Tokopedia users in Indonesia who had utilized GoPay as a payment method. Respondents were selected through purposive sampling, targeting active users who had previously used GoPay in their transactions. A total of 120 respondents participated in this study. The research employed a quantitative approach, utilizing Structural Equation Modeling (SEM) to examine the relationships between variables. The findings reveal that ease of use, promotions, user experience, and user satisfaction significantly influence the intention to use GoPay, with promotions identified as the most dominant factor. These insights contribute to GoPay’s marketing strategy, highlighting the importance of enhancing promotions and delivering a positive user experience to sustainably increase user interest.

Paradigma Baru PenParadigma Baru Pendidikan di Era Society 5.0: Persepsi Mahasiswa terhadap Implementasi Kurikulum Merdekadidikan di Era Society 5.0: Persepsi Mahasiswa terhadap Implementasi Kurikulum Merdeka

Tiara Tiara — 2024-12-30

The policy of implementing MBKM is hope for universities so that they can adapt well to changing times, have a more positive impact on society, and provide extensive opportunities for universities to contribute to society. Concerning the implementation of a curriculum in higher education institutions, paying attention to student perceptions is considered to be important for assessing the effectiveness of implementing the curriculum as a learning reference from the perspective of the recipient object. Therefore, research was conducted to explore students' perceptions of implementing the Merdeka Curriculum. This research uses a mixed method with an explanatory sequential design. College students in East Java Province who have taken part in the Merdeka Curriculum program are the research population, and the sample is non-probability sampling with an accidental sampling technique. The data collection technique was carried out by distributing quantitative data questionnaires. The collected data is then triangulated to compare data obtained from various parties to ensure trust. The research results concluded that students' perceptions of technical indicators in MBKM learning were positive. Furthermore, students' perceptions of the MBKM learning process indicators, which contain three sub-indicators (interaction, teaching materials, and assignments), show positive results on average. Then, students' perceptions of the MBKM learning evaluation indicators, which contain four sub-indicators (mid-semester exam, final semester exam, learning outcomes, and sustainability), also show positive results.

Pengaruh Fasilitas Belajar dan Motivasi Belajar terhadap Hasil Belajar Siswa pada Mata Pelajaran Ekonomi Kelas XI SMA Negeri 1 Sukasada

Rena Gita Br Ginting — 2024-12-30

This study aims to determine the influence of learning facility variables and learning motivation on student learning outcomes in economics class XI of SMA Negeri 1 Sukasada. The population in this study is grade XI students of SMA Negeri 1 Sukasada. In this study, the sample to be used is all students in grade XI of SMA Negeri 1 Sukasada which totals 39 students. The sampling technique in this study is a saturated sampling technique. The data in this study was collected by distributing questionnaires. The analysis technique used is multiple linear regression analysis with partial hypothesis tests (t test) and simultaneous (F test). The results showed that: (1) Learning Facilities partially had a positive and significant effect on learning outcomes, with a significant value of 0.001<0.05 (2) Learning Motivation partially had a positive and significant effect on learning outcomes, with a significant value of 0.011<0.05 (3) Learning Facilities and Learning Motivation simultaneously had a positive and significant effect on learning outcomes, with a significant value of 0.000<0.05.

Pengaruh Lifestyle, Discount, dan Promosi Gratis Ongkos Kirim terhadap Perilaku Impulse Buying Konsumen E-Commerce pada Mahasiswa Universitas Pendidikan Ganesha

Antasya Rohma — 2024-12-30

The phenomenon of impulsive buying among consumers on e-commerce platforms based on unplanned purchases is a problem often faced by teenagers, especially students, who are unable to control their desires. Therefore, the author raised this research with the title The Influence of Lifestyle, Discounts and Free Shipping Promotions on the Impulse Buying Behavior of E-Commerce Consumers among Ganesha Education University Students. The type of research used in this research is quantitative research with a causal research design. The population used was all Ganesha Education University students with a sample of 130 e-commerce consumer respondents. The data collection method used in the research uses a questionnaire method. The data analysis technique used is multiple linear regression analysis, with data processing carried out using SPSS 25 for Windows computer software. The results of this study show that (1) there is a significant influence from lifestyle; (2) there is a significant effect of discounts; (3) there is a significant influence from the free shipping promotion; (4) there is a significant influence of lifestyle, discounts and free shipping promotions on the impulsive buying behavior of e-commerce consumers among Ganesha University of Education students.

Peran Mediasi Inklusi Keuangan pada Pengaruh Literasi Keuangan dan Teknologi Keuangan terhadap Keberlanjutan Usaha Menengah di Kabupaten Buleleng

Komang Yudi Suardana — 2024-12-30

This study aims to empirically prove the influence of financial literacy and financial technology on the financial inclusion of medium-sized businesses in Buleleng Regency, the influence of financial literacy, financial technology, and financial inclusion on the sustainability of medium-sized businesses in Buleleng Regency, and the influence of financial literacy and financial technology on the sustainability of medium- sized businesses in Buleleng Regency through financial inclusion. The population in this study consisted of medium-sized businesses in Buleleng Regency, totaling 1,327 units. The minimum sample size was calculated using the Slovin formula with a significance level of 5%, so a sample of 308 medium-sized businesses was obtained. The sample was selected using a purposive sampling technique. Data analysis used SEM-PLS assisted by SmartPLS Version 3 software. The results showed that financial literacy and financial technology positively affected financial inclusion. Financial literacy, financial technology, and financial inclusion positively affected business sustainability. Financial literacy and financial technology positively affected business sustainability through financial inclusion. Financial technology is a variable that has a dominant influence on business financial inclusion. Financial inclusion is a variable that has a dominant influence on business sustainability.

Optimizing Banking Investments: Financial technology, Rates, Dividends & CSR Impact

Putu Gita Pujayanti — 2024-12-30

This study aims to provide empirical evidence on the influence of Financial Technology, interest rates, and dividend policy, all of which are significant factors in investment decision-making, with Corporate Social Responsibility (CSR) as a moderating variable. The study employs a quantitative approach and multiple linear regression analysis. The research sample consists of 47 banking companies listed on the Indonesia Stock Exchange (IDX), with 80 secondary data points collected from 16 samples over the 2019-2023 period. The novelty of this research lies in utilizing CSR as a moderating variable and employing STATA as the testing tool. The findings reveal that Financial Technology and interest rates do not have a significant impact on investment decisions, and CSR is not effective in moderating the relationships between Financial Technology, interest rates, and dividend policy. However, dividend policy has a significant influence on investment decisions. These findings provide valuable insights for company management, serving as a foundation for more informed investment decision-making processe.

Pengembangan Buku Ajar Manajemen Keuangan Penggabungan Arthasastra dengan Manajemen Keuangan Kontemporer

Komang Dewi Susanti — 2024-12-30

This research aims to develop a financial management textbook that combines principles from the Arthashastra, a classic ancient Indian economic text, with contemporary financial management concepts. The research methodology involves literature analysis, case studies, and surveys to evaluate the effectiveness and relevance of the material developed. The research results show that the integration of principles from the Arthashastra with modern theories provides a more holistic and in-depth approach to financial management. This textbook enriches the curriculum with historical and cultural dimensions, enhances students' analytical and critical skills, and offers useful practical insights into risk management, fiscal policy and investment. The survey showed a positive response from lecturers and students, who considered this textbook as an effective tool in the learning process. This research concludes that combining these two approaches not only enriches academic understanding but also improves the quality of education and the relevance of financial management practices. In this way, it is hoped that this textbook can better prepare graduates to face challenges in the world of global finance and contribute to the development of this discipline as a whole.

Pengaruh Green Accounting, Profitabilitas dan Corporate Social Responsibility terhadap Sustainable Development Goals dengan Ukuran Perusahaan sebagai Variabel Moderasi

I Wayan Putra Adnyana — 2024-12-30

Attention to environmental issues caused by company activities, especially in the manufacturing sector, is very important. Although many companies implement green accounting, profitability, and corporate social responsibility (CSR), the main challenge lies in measuring their impact on sustainable development goals (SDGs). This study aims to examine the effect of green accounting, profitability, and CSR on SDGs with firm size as a moderating variable. The sample consisted of 25 manufacturing companies listed on the IDX during the 2020-2023 period selected using a purposive sampling technique resulting in 100 observations. Data were collected using a documentation approach sourced from annual reports, sustainability reports, and PROPER reports and analyzed using the PLS-SEM method. Hypothesis testing was carried out using patch analysis. The results of the study indicate that (1) green accounting has a positive and significant effect on SDGs (p-values 0.000), (2) profitability does not have an effect on SDGs (p-values 0.225), (3) CSR has a positive and significant effect on SDGs (p-values 0.001), (4) firm size weakens the effect of green accounting on SDGs (p-values 0.000 and original sample -0.265), (5) firm size cannot moderate the effect of profitability on SDGs (p-values 0.381), and (6) firm size cannot moderate the effect of CSR on SDGs (p-values 0.599). This study contributes to the development of legitimacy theory and stakeholder theory and provides practical implications for companies in managing social and environmental impacts more effectively.

Kendala dan Strategi Implementasi Manajemen Risiko di Pemerintah Daerah Indonesia

Gugus Irianto — 2024-12-30

Risk management in local governments in Indonesia is currently evolving as part of efforts to realize Good Governance. Risk management aims to minimize the likelihood and impact of risks that may hinder the achievement of organizational goals. This study aims to identify the challenges and strategies for implementing risk management in local governments in Indonesia based on a literature review. Using a literature study method and descriptive analysis, data were obtained from relevant articles and journals accessed through ScienceDirect and Google Scholar, both from national and international databases. The findings of this study reveal that the main challenges include a lack of understanding and awareness of risk management, resource limitations, regulatory misalignment, inadequate data, resistance to change, and lack of leadership support. The proposed strategies include training and education, adequate resource allocation, regulatory harmonization, data optimization, strengthening organizational culture, and increasing leadership commitment. The novelty of this study lies in the comprehensive analysis of the challenges and solutions in implementing risk management in local governments in Indonesia, an area that has not been deeply explored in previous studies.

Pengaruh Kualitas Produk dan Kualitas Pelayanan terhadap Kepuasan Konsumen pada PT Lisa Concrete Indonesia di Kecamatan Kubu

I Komang Sumandika Adhy Pranata — 2024-12-30

In conducting this research activity, the purpose of the researcher is to carry out the testing process: (1) the effect given by Product Quality on Customer Satisfaction at PT Lisa Concrete Indonesia in Kubu District, (2) the effect given by Service Quality on Customer Satisfaction at PT Lisa Concrete Indonesia in Kubu District, and (3) the effect given by Product Quality and Service Quality on Customer Satisfaction at PT Lisa Concrete Indonesia in Kubu District. This activity uses a type of quantitative research. The population used by the researcher is consumers who have made purchases at PT Lisa Concrete Indonesia in Kubu District, so the number of samples that support this research is as many as 50. The sample technique used is the Random Sampling technique. The analysis technique used is multiple linear regression analysis with partial (t test) and simultaneous (F test) hypothesis testing. The results of this study indicate that: (1) product quality has a positive and significant effect on customer satisfaction at PT Lisa Concrete Indonesia in Kubu District, (2) service quality has a positive and significant effect on customer satisfaction at PT Lisa Concrete Indonesia in Kubu District, (3) product quality and service quality simultaneously affect customer satisfaction at PT Lisa Concrete Indonesia in Kubu District.

Penerapan ISAK 35 Sebagai Landasan Akuntabilitas Dan Transparansi Keuangan Masjid

Ashari Lintang Yudhanti — 2024-12-30

Accountability and transparency are key principles in the financial management of non-profit organizations, including mosques. As an institution that depends on public funds, mosques have the responsibility to prepare reliable financial reports in accordance with accounting standards. This study aims to analyze the conformity of the financial statements of the Jami' Darussalam Mosque with ISAK 35 and evaluate its accountability and transparency. The research method uses a case study with a qualitative approach, involving in-depth interviews, observation, and document analysis. The results show that financial reporting is still simple, with challenges in the form of limited human resources and understanding of accounting standards. Accountability is not maximized due to the absence of a supervisory system and reward and punishment, while transparency is less than optimal because it is not supported by a legal framework of openness and independent audits. These findings highlight the need to improve the application of ISAK 35 to support more accountable and transparent mosque financial management.

Determinan Kesejahteraan Keluarga Nelayan di Desa Tanjung Benoa Kabupaten Badung, Bali

Putu Krisna Adwitya Sanjaya — 2024-12-30

This research aims to analyze the determinants of the welfare of fishing families in Tanjung Benoa Village, Bali. This research uses a quantitative approach. The data analysis method used is descriptive analysis and quantitative analysis of structural equations using Smart-PLS. This research used all 140 people who make their living as fishermen. This research found that income, family consumption, use of fishing technology and level of education have a positive and significant effect on the welfare of fishing families in Tanjung Benoa, Badung Regency. Fishing technology does not moderate the influence of income on the welfare of fishing families in Tanjung Benoa. This research provides related implications regarding increasing income which has the potential to significantly improve family welfare, it is important for fishing families to manage spending patterns for consumption effectively, increasing access and quality of education for fishermen will be a strategy in an effort to simultaneously improve welfare. The variables income, consumption and education can be used as parameters for policy makers to make concrete policies as an effort to improve the welfare of fishing families in Tanjung Benoa Village, Badung.

Pengaruh Struktur Kepemilikan, Karakteristik Komite Audit dan Green Innovation terhadap ESG Disclosure dengan Ukuran Dewan Komisaris Sebagai Pemoderasi

Made Delia Dwi Anjani — 2024-12-30

This study aims to provide empirical evidence on the impact of ownership structure, audit committee characteristics, and green innovation on ESG Disclosure, with board size as a moderating variable. A quantitative approach using panel data regression analysis was employed on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. Through purposive sampling, a total of 100 samples were obtained and analyzed using STATA software. The results show that ownership structure (coefficient = 0.0703; p = 0.498), audit committee characteristics (coefficient = 0.3470; p = 0.058), and green innovation (coefficient = 0.0278; p = 0.0514) have a positive but insignificant impact on ESG Disclosure. Additionally, board size strengthens the influence of ownership structure (coefficient = 0.0733; p = 0.114) and green innovation (coefficient = 0.0111; p = 0.642) on ESG Disclosure, but these effects are not significant. Conversely, board size weakens the impact of audit committee characteristics (coefficient = -0.2324; p = 0.020) on ESG Disclosure in a significant manner. Although the study shows that some variables have insignificant effects, it still provides insights into the challenges and potential for enhancing ESG Disclosure transparency in manufacturing companies listed on the IDX. This research enriches the literature on the factors influencing ESG Disclosure and the moderation of board size, while also promoting the strengthening of reporting standards and the adoption of sustainability practices, which can serve as a foundation for the development of policies supporting sustainable finance.

Menguak Motif Dibalik Initial Public Offering Studi pada PT Lovina Beach Brewery Tbk

Putu Wahyu Gunawan — 2024-12-30

This research examines the business journey of PT Lovina Beach Brewery Tbk, an alcoholic beverage industry company operating in Bali, as well as the reasons and motives of the company in carrying out its Initial Public Offering (IPO). The research method used is qualitative with a descriptive approach. Data were collected through in-depth interviews, document analysis, and observations of the dynamics at the business location and the company's environment. Data analysis was performed using triangulation techniques to ensure the validity and reliability of the findings. The main focus of the research is the socio-cultural aspects of Bali, which are very influential in the IPO process and the company's motivation for conducting the IPO. This research found that social, cultural, and religious aspects have significant implications for the company's business journey from its inception to the IPO. This research found three main motives in the implementation of PT Lovina Beach Brewery Tbk's IPO, namely: (1) funding motives for expansion and increased production capacity, (2) motives for increasing company prestige related to strengthening image and branding through stock listing on the stock exchange, and (3) synergy motives with sister companies within the group through cross-ownership. This research contributes to the development of IPO motive theory and provides considerations for business actors in the mikol industry in IPO strategies with local wisdom, as well as for the government or capital market authorities in formulating policies related to the strictly regulated mikol industry.

Peran Shopping Enjoyment Memediasi Pengaruh Store Atmosphere Terhadap Impulse Buying

I Made Brahmanta Dwikayana — 2024-12-30

This study aims to explain how shopping enjoyment acts as a mediator in the relationship between store atmosphere and impulse buying among consumers at Mall Living World, Denpasar. The research population consists of all consumers who have made impulse purchases at the mall. The sample comprises 120 consumers selected through purposive sampling. Data analysis was conducted using Path Analysis within the SEM-PLS framework. The results indicate that store atmosphere has a positive and significant effect on impulse buying (coefficient = 0.398; t-statistic = 4.093; p < 0.001) and shopping enjoyment (coefficient = 0.756; t-statistic = 18.785; p < 0.001). Shopping enjoyment also positively and significantly influences impulse buying (coefficient = 0.466; t-statistic = 4.749; p < 0.001). Furthermore, shopping enjoyment partially mediates the relationship between store atmosphere and impulse buying, with a mediation effect of 0.352 (t-statistic = 4.578; p < 0.001). These findings confirm that enhancing the store atmosphere can increase shopping enjoyment, ultimately driving consumers’ impulse buying behavior. The implications for the management of Mall Living World, Denpasar, highlight the importance of continuously developing an attractive store atmosphere to create a pleasant shopping experience and boost the potential for impulse purchases.

Peran Usaha Kerajinan Tamas dalam Meningkatkan Kesejahteraan Keluarga di Desa Depeha Kecamatan Kubutambahan Kabupaten Buleleng

Ni Putu Widhiarti — 2024-12-30

This research aims to understand the role of tamas handicraft businesses in improving family welfare. The study employs a descriptive qualitative approach. The subjects of this research are 20 tamas artisans in the village of Depeha. Data were collected through observation, interviews, and documentation. Data were obtained through semi-structured interviews with 20 informants. The data analysis techniques used include data reduction, data presentation, and conclusion drawing or verification. The findings indicate that the tamas handicraft business, carried out by housewives, can help improve their families' welfare, even though the income from the tamas handicraft business is still below the primary income of the artisans' families. These results are significant for tamas artisans, particularly in increasing knowledge in the field of more effective processing and marketing, so that the obtained results can be maximized, which will certainly impact the welfare of the artisans' families.

Pengembangan Buku Ajar Strategi Pembelajaran Ekonomi Berbasis Project

Eka Indah Nurlaili — 2024-12-30

The Economics Learning Strategy course is an elective course taken by students of the S1 Economics Education Study Program FEB UNESA. The characteristics of this course are not only planning activities to economic learning, but also provide instructions for designing learning activities and practicing how to carry out good economic learning to support effectiveness and efficiency to achieve lecture goals. Learning is arranged in a project-based RPS. A practical means of learning interaction is needed, namely relevant teaching materials in the form of textbooks. The method used in the development of this textbook is the ADDIE Model with the formulation of analysis, design, development, implementation, evaluation. From the results of expert validation, the feasibility level of the textbook is 79% for the material component, 77% for the presentation component, 72% for the language component, and 80% for the graphic component. Thus, it can be concluded that the textbooks developed are feasible Most of the students in the limited trial gave positive responses to all aspects of assessment. Textbook development is beneficial for students to learn independently.