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 Tackling the Future: Optimizing TVET Students of Employability Skills Through Self-Regulated Learning and Self-Efficacy https://ejournal.undiksha.ac.id/index.php/EKU/article/view/77092 <p>This article aims to dig deeper, analyzing the positive impact of applying Self-Regulated Learning (SRL) and Self-Efficacy (SE) on the development of students' employability skills in the vocational education environment. This research is quantitative research with a comparative causal approach; data collection was carried out with a survey approach through online forms on 202 students in vocational education expertise programs accounting and financial institutions (AFI), motorcycle engineering and business (MEB), automotive light vehicle engineering (ALVE), computer and network engineering (CNE) at four vocational schools in East Java. The research applies a closed questionnaire consisting of five options on the Likert scale. The respondents are voluntary and anonymous. The analysis testing is applied with SPSS analytical tool to answer the research hypothesis. The results showed that SRL and SE contribute simultaneously to shaping students' career readiness, with SRL influencing self-management and independent learning abilities. In contrast, SE motivates and strengthens confidence to apply these skills in the context of work.</p> Yeni Kusuma Lestari Achmad Imam Agung I Gusti Putu Asto Buditjahjanto Lilik Anifah Tri Wrahatnolo Subuh Isnur Puput Wanarti Copyright (c) 2024 Yeni Lestari https://creativecommons.org/licenses/by-sa/4.0 2024-09-30 2024-09-30 12 1 1 12 10.23887/ekuitas.v12i1.77092 Pengaruh Modal Usaha dan Jam Kerja terhadap Pendapatan Pedagang Kelontong di Desa Nagori Bosar Kabupaten Simalungun https://ejournal.undiksha.ac.id/index.php/EKU/article/view/79361 <p>This research was conducted with the aim of finding out the effect of business capital and working hours on the income of grocery traders in Nagori Bosar Village, Simalungun Regency. This research uses descriptive quantitative research. The population in this study was all grocery traders in Nagori Bosar Village, totaling 45 people, so a saturated sample was used. The data collection techniques used are observation, documentation and questionnaires, where the questionnaire will be tested for validity and reliability before conducting research. The data analysis techniques used by researchers are classic assumption tests such as normality tests, multicollinearity tests, and heteroscedasticity tests, as well as hypothesis tests such as multiple linear regression, t-test, F-test, and coefficient of determination. The results of this research are that business capital and working hours have a positive and significant effect on grocery traders' income, both partially and simultaneously (t-test and F-test). Furthermore, business capital and working hours contribute 50.2% to traders' income, while another 49.8% is explained by other variables not examined in this research.</p> Anton Luvi Siahaan Sahat Renol HS Copyright (c) 2024 Sahat Renol HS https://creativecommons.org/licenses/by-sa/4.0 2024-09-30 2024-09-30 12 1 13 22 10.23887/ekuitas.v12i1.79361 Peran Literasi Keuangan dan Modal Sosial terhadap Kinerja dan Keberlanjutan Usaha Pelaku UMKM https://ejournal.undiksha.ac.id/index.php/EKU/article/view/73258 <p>This research aims to obtain empirical evidence regarding the influence of financial literacy and social capital on the performance and business sustainability of MSMEs in Buleleng Regency. The population in this research is all MSMEs in Buleleng Regency that are registered in the Dinas Perdagangan, Perindustrian, and Koperasi, UKM of Buleleng Regency until 2022. The determination of the sample size was carried out using non-probability sampling techniques to obtain a sample of 115 respondents. This research is a quantitative approach with Structural Equation Modeling (SEM) analysis analyzed using SEM SmartPLS 3.0. The research results show that financial literacy has a positive significant effect on the business performance of MSMEs; financial literacy has a positive significant effect on the business sustainability of MSMEs; social capital has a positive significant effect on the business performance of MSMEs; and social capital has a positive significant effect on the business sustainability of MSMEs.</p> Putu Riesty Masdiantini Sunitha Devi Made Riki Ponga Kusyanda Copyright (c) 2024 Putu Riesty Masdiantini, Sunitha Devi, Made Riki Ponga Kusyanda https://creativecommons.org/licenses/by-sa/4.0 2024-09-30 2024-09-30 12 1 23 29 10.23887/ekuitas.v12i1.73258 Rasionalitas Skala Prioritas Ekonomi Perempuan Penganyam Ketupat di Desa Joanyar Buleleng https://ejournal.undiksha.ac.id/index.php/EKU/article/view/78717 <p>This research aims to determine the meaning of the rationality of the economic priority scale of women ketupat weavers in Joanyar Village, Buleleng. Each individual in the family tries to provide the necessities to maintain survival. Unlimited human needs and the many choices with limited means of satisfying needs require humans to have a rational attitude in determining various needs choices. Be rational in making choices that suit your life needs to avoid consumptive nature. The needs priority scale helps individuals make the best choice for themselves. This is interesting to study considering how complex the provision of needs is for each person. Qualitative method with a grounded research approach to explore social processes that occur in human interactions. Data was collected through interviews and observations with 10 informants regarding the rationality of the economic priority scale. The results of the research show that female ketupat weavers have reasons for determining the priority scale of needs, which are important and urgent in quadrant I.</p> Luh Indrayani Ni Wayan Ayu Santi Copyright (c) 2024 Luh Indrayani, Ni Wayan Ayu Santi https://creativecommons.org/licenses/by-sa/4.0 2024-09-30 2024-09-30 12 1 30 37 10.23887/ekuitas.v12i1.78717 Persepsi Mahasiswa Terhadap Kebijakan MBKM dan Relevansi Kurikulum https://ejournal.undiksha.ac.id/index.php/EKU/article/view/70156 <p>This study aims to examine the perception of accounting undergraduate students at Universitas Airlangga regarding MBKM policies, curriculum relevance, and study program readiness in implementing the MBKM program. Furthermore, this study also examines the effect of students' perception on interest in joining in the MBKM program. This study used a survey method with a population of all accounting undergraduate students (2019, 2020, and 2021) at Universitas Airlangga The number of final respondents is 275. The data analysis technique used multiple regression analysis. The results showed that students' perceptions of MBKM policies, curriculum relevance and study program readiness to implement MBKM were quite high (with an average answer above five out of a scale of seven). This study also succeeded in proving that student perceptions of MBKM policies and student perceptions of study program readiness in implementing MBKM have a positive effect on student interest in participating in MBKM. However, it failed to prove the second hypothesis related to the effect of students' perceptions of the relevance of the accounting curriculum on interest in joining MBKM. Suggestions for further research can be extended to all Airlangga University students so that they can provide more comprehensive input on the MBKM program.</p> I Komang Gede Raditya Gunarsa Niluh Putu Dian Rosalina Handayani Narsa I Made Narsa Sedianingsih Copyright (c) 2024 I Komang Gede Raditya Gunarsa, Niluh Putu Dian Rosalina Handayani Narsa, I Made Narsa, Sedianingsih https://creativecommons.org/licenses/by-sa/4.0 2024-09-30 2024-09-30 12 1 38 53 10.23887/ekuitas.v12i1.70156 Pengaruh Kepercayaan, Kemudahan dan Persepsi Risiko Terhadap Keputusan Pembelian Menggunakan Aplikasi Pinjaman Online Akulaku https://ejournal.undiksha.ac.id/index.php/EKU/article/view/73583 <p>This study aims to examine: (1) the influence of trust on purchasing decisions using the Akulaku online loan application in the village of Kajanan, (2) the influence of convenience on purchasing decisions using the Akulaku online loan application, (3) the influence of risk perception on purchasing decisions using the Akulaku online loan application and (4) the influence of trust, convenience and risk perception on purchasing decisions using the Akulaku online loan application. This type of research is quantitative research. The population in this study is the community using the Akulaku online loan application in the village of Kajanan village. The population size in this study is unknown because there is no exact data on the number of Akulaku users in Kajanan village. The number of samples was 125. The sample technique used is the purposive sampling technique. The data collection method uses questionnaires with data analysis methods, namely multiple linear regression analysis. Hypothesis Test using t test and F test processed with the help of SPSS 25 for windows. The results of this study show that: (1) trust has a positive and significant effect on purchasing decisions using Akulaku in the village of Kajanan with a significant value of 0,005&lt;0.05, (2) ease has a positive and significant effect on purchasing decisions using Akulaku in the village of Kajanan with a significant value of 0,014&lt;0.05 (3) risk perception has a positive and significant effect on purchasing decisions using Akulaku in kajanan village villages with a significance value of 0.008&lt;0.05 and (4) trust, convenience and risk perception have a positive and significant effect on purchasing decisions using Akulaku in kampung kajanan village with a significant value of 0.001&lt;0.05.</p> Shanty Susanty Luh Indrayani Copyright (c) 2024 Shanty Susanty https://creativecommons.org/licenses/by-sa/4.0 2024-09-30 2024-09-30 12 1 54 59 10.23887/ekuitas.v12i1.73583 Pengaruh Viral Marketing dan Harga Terhadap Keputusan Pembelian Produk Melalui Shopee Live pada Mahasiswa Prodi Pendidikan Ekonomi Universitas Pendidikan Ganesha https://ejournal.undiksha.ac.id/index.php/EKU/article/view/75757 <p>This research aims to find out the influence of viral marketing and price on how purchasing decisions through Shopee Live on students of Study Program Education Economics of Ganesha University of Education. This research is a kind of quantitative causal research. The population of this study was students of the economic education study program 1.3,5 and 7 semesters with a total of 328 students. Purposive sampling is a sample-taking technique with a total of 180 students. The method of gathering data in this study is by spreading the questionnaire. This research involves a double linear regression analysis, but the results of this study show that: (1) there is a positive and significant influence of viral marketing on purchasing decisions, (2) prices have a significant and positive influence on purchase decisions, and (3) simultaneously viral Marketing and prices also have a positive, significant impact on buying decisions.</p> Ni Nyoman Ari Widiasih I Nyoman Sujana Copyright (c) 2024 Ni Nyoman Ari Widiasih, Ni Nyoman Ari Widiasih https://creativecommons.org/licenses/by-sa/4.0 2024-09-30 2024-09-30 12 1 60 66 10.23887/ekuitas.v12i1.75757 Pengaruh Pengetahuan Kewirausahaan dan Strategi Pemasaran terhadap Pendapatan Pelaku UMKM Kerajinan di Desa Tampaksiring https://ejournal.undiksha.ac.id/index.php/EKU/article/view/79407 <p>In carrying out this research activity, the aim of the researcher is to carry out a testing process: (1) the influence that entrepreneurial knowledge has on the income of craft msmes in Tampaksiring Village, (2) the influence that marketing strategy has on the income of crafts msmes in Tampaksiring Village. , and (3) the influence that marketing and marketing strategies have on the income of craft msmes in Tampaksiring Village. This activity uses a type of causal research. The population used by the researchers is craft msmes located in Tampaksiring Village, so the number of samples that support this research is 104. The sampling technique used is the Non Probility Sampling technique, the sampling used is saturated sampling. 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 obtained from this activity show (1) Entrepreneurial Knowledge shows a positive and significant direction towards Income in craft msmes in Tampaksiring Village (sig. Value 0.000 &lt;0.05), (2) Marketing Strategy shows a positive and significant direction towards Income in msmes actors. Crafts in Tampaksiring Village (sig. Value 0.000&lt;0.05), and (3) The Entrepreneurial Knowledge and Marketing Strategies shows positive and significant results on the income of Craft msmes in Tampaksiring Village (sig. Value 0.000&lt;0.05).</p> Ni Kadek Sukmapriyanti I Putu Arya Dharmayasa Copyright (c) 2024 Ni Kadek Sukmapriyanti, I Putu Arya Dharmayasa https://creativecommons.org/licenses/by-sa/4.0 2024-09-30 2024-09-30 12 1 67 72 10.23887/ekuitas.v12i1.79407 Pengaruh Citra Merek (Brand Image) dan Kualitas Produk Terhadap Keputusan Pembelian Produk Scarlett Whitening Pada Mahasiswa Fakultas Ekonomi Universitas Pendidikan Ganesha https://ejournal.undiksha.ac.id/index.php/EKU/article/view/79786 <p>This study aims to determine the effect of brand image variables and product quality on purchasing decisions for Scarlett Whitening products for students of the Faculty of Economics, Ganesha University of Education. The population in this study were all undergraduate and D4 students of the Faculty of Economics. The number of samples used in this study was 100 using the Slovin formula. The sampling technique used was purposive sampling technique. The data collection method uses a questionnaire with the data analysis method, namely multiple linear regression analysis. Hypothesis testing using the t test and F test processed with the help of SPSS 26 for Windows. The results of this study suggest that: (1) Brand image has a positive and significant effect on purchasing decisions for scarlett whitening products with a t value above the t table value, namely 8.149&gt; t table value 1.984 and a significance value of 0.000&lt;0.05 (2) Product quality has a positive and significant effect on purchasing decisions for scarlett whitening products with a t value above the t table value, namely 7, 770&gt; t table value 1.984 and a significance value of 0.000 &lt;0.05 and (3) Brand image and product quality have a positive and significant effect on purchasing decisions for scarlett whitening products with a calculated F value greater than the F table, namely the calculated F value of 44.386&gt; F table 3.09 and a significance value of 0.000 &lt;0.05.</p> Anita Rumanis I Wayan Suwendra Copyright (c) 2024 Anita Rumanis, I Wayan Suwendra https://creativecommons.org/licenses/by-sa/4.0 2024-09-30 2024-09-30 12 1 73 80 10.23887/ekuitas.v12i1.79786 Pengaruh Sanksi, Sosialisasi dan Edukasi, Pelayanan Pajak, dan Pemeriksaan Pajak Terhadap Kepatuhan Pajak https://ejournal.undiksha.ac.id/index.php/EKU/article/view/74299 <p>This study examines the factors influencing tax compliance among individual taxpayers in Indonesia and Malaysia, focusing on tax socialization and education, tax services, tax audits, and tax sanctions. The background issue is the low tax compliance rate in Indonesia, which affects the government's ability to fund development. This research employs a quantitative method, utilizing a survey distributed to individual taxpayers in Singosari, Malang, Indonesia, and Melaka, Malaysia. Data analysis was conducted using regression to identify the influence of independent variables on tax compliance. The findings reveal that tax socialization and education, as well as tax services, do not have a significant impact on tax compliance in both countries. These results suggest that the Theory of Planned Behavior may not be appropriate for these variables, and the Diffusion of Innovations theory might be more relevant. On the other hand, tax sanctions and audits are shown to have a significant effect in enhancing tax compliance. In conclusion, a more effective approach to improving tax compliance is by reinforcing the threat of sanctions and the intensity of tax audits.</p> Dhanang Dharmarendra Dwiki Purwanto Ayu Fury Puspita Copyright (c) 2024 Dhanang Dharmarendra Dwiki Purwanto, Ayu Fury Puspita https://creativecommons.org/licenses/by-sa/4.0 2024-09-30 2024-09-30 12 1 81 96 10.23887/ekuitas.v12i1.74299 The Secret to Successful Investment in Children's Education: Active Parental Involvement in Education https://ejournal.undiksha.ac.id/index.php/EKU/article/view/74349 <p>The problem of this study is more emphasized on how much influence parents have in educating children to achieve success. The purpose of this article focuses on how to know and understand the impact of factors owned by parents, such as parents' socio-economic status and children's plans through education that parents and rationalization have made of the value of education can affect the success of children's education. The population and sample of the study were parents who currently have school-age children in grade XII in Malang City, with a total population of 19,501 respondents and a total sample of 377 respondents. The sampling technique used Cochran, data collection techniques through questionnaires with a 7-point Likert scale, and analysis techniques using multiple linear regression. The results showed that both simultaneously and partially, it is known that EP, EC, and VR can influence the success of children's education investment. Thus, further action is needed from the parents and the government in this regard to support the implementation of optimal educational investment to increase the child's potential.</p> Andy Prasetyo Wati Jefry Aulia Martha Buyung Adi Dharma Annisya' Annisya' Nur Anita Yunikawati Lifa Farida Panduwinata Copyright (c) 2024 Andy Prasetyo Wati, Jefry Aulia Martha, Buyung Adi Dharma, Annisya' Annisya', Nur Anita Yunikawati, Lifa Farida Panduwinata https://creativecommons.org/licenses/by-sa/4.0 2024-10-08 2024-10-08 12 1 97 104 10.23887/ekuitas.v12i1.74349 Pengaruh Online Consumer Reviews dan Influencer terhadap Keputusan Pembelian Melalui Aplikasi Tiktok pada Mahasiswa Universitas Pendidikan Ganesha https://ejournal.undiksha.ac.id/index.php/EKU/article/view/81406 <p>This research aims to determine the influence of (1) online consumer reviews on purchasing decisions via the TikTok application; (2) Influencers on purchasing decisions through the TikTok application; and (3) Online consumer reviews and influencers on purchasing decisions through the TikTok application. This research uses a causal quantitative research design. The population in this study was 2425 students from the class of 2019 at Ganesha Education University. The technique used in sampling is purposive sampling. The sample in this study amounted to 100 people. The data collection method was carried out through distributing questionnaires. Data were analyzed using multiple linear regression analysis. The results of this research show that (1) Online Consumer Reviews have a significant influence on purchasing decisions via the TikTok application; (2) Influencers have a significant influence on purchasing decisions through the TikTok application; and (3) Online Consumer Reviews and Influencers have a significant influence on purchasing decisions via the TikTok application</p> Ika Tindria Br Sembiring I Wayan Suwendra Copyright (c) 2024 Ika Tindria Br Sembiring https://creativecommons.org/licenses/by-sa/4.0 2024-09-30 2024-09-30 12 1 105 112 10.23887/ekuitas.v12i1.81406 Transformasi Model Bisnis pada Industri Kreatif: Studi Kasus Singayu Handmade Jewelry melalui Pendekatan Business Model Canvas https://ejournal.undiksha.ac.id/index.php/EKU/article/view/84509 <p>The development of new business models is one of the strategies that can be pursued by creative industries to increase competitiveness and achieve sustainable growth. Singayu Handmade Jewelry is currently facing a number of significant challenges that hinder its growth. One of the main problems faced is the stagnation of sales growth, which is caused by a business model that has not been able to adapt to the changing market dynamics. This study aims to analyze the business model transformation strategy in the creative industry, especially in the Singayu Handmade Jewelry business, through the Business Model Canvas approach. The method used is a qualitative case study with data collection through interviews, observation, and document review. The results showed that Singayu transformed its business model by optimizing the nine component blocks of the business model canvas, such as strengthening and expanding distribution and marketing channels through e-commerce, social media and exhibitions, improving customer relationships through a more personalized approach, adding customization and collaboration services to increase revenue streams, strengthening human resource capabilities, adding key activities to increase brand awareness and sales, increasing cooperation with strategic partners and making efficiency in the cost structure.</p> Moh Fahrurrozi M Iswahyudi Dian Arief Pradana Copyright (c) 2024 Moh Fahrurrozi https://creativecommons.org/licenses/by-sa/4.0 2024-09-30 2024-09-30 12 1 113 121 10.23887/ekuitas.v12i1.84509 Pengaruh Adopsi Teknologi, Peran Pemerintah, Kompetensi, Luas Lahan, dan Kelembagaan Terhadap Kesejahteraan Buruh Tani di Desa Pancasari Kecamatan Sukasada https://ejournal.undiksha.ac.id/index.php/EKU/article/view/81541 <p>The aim of this research is to examine the influence of technology adoption, government role, competency, land area and institutions on the welfare of farm workers in Pancasri Village, Sukasada District. The research location was carried out in Pancasari Village involving 32 farm workers as respondents. The sampling technique used is a saturated sampling technique, with multiple linear regression analysis techniques. The process of testing the hypothesis using the t test and f test using SPSS 25.0 for Windows, the research results show that Technology Adoption has no effect on the welfare of farm workers, while the Role of Government and Competence has an effect on the welfare of farm workers, Land Area has no effect, and Institutions have no effect on welfare of farm workers in Pancasari Village, Sukasada District. So it can be concluded that income does not mediate technology adoption, land area or institutions on welfare.</p> Kadek Dena Ayu Kencani M. Rudi Irwansyah Copyright (c) 2024 Kadek Dena Ayu Kencani https://creativecommons.org/licenses/by-sa/4.0 2024-09-30 2024-09-30 12 1 122 130 10.23887/ekuitas.v12i1.81541 Pengembangan Media Pembelajaran Berbasis Canva Untuk Meningkatkan Motivasi dan Hasil Belajar Siswa Pelajaran IPS di SMP Negeri 6 Abang https://ejournal.undiksha.ac.id/index.php/EKU/article/view/83221 <p>The aims of this research are to: Describe the procedures for developing Canva-based learning media, (2) Find out the effectiveness of developing Canva-based learning media to increase the motivation and learning outcomes of class VIIIA students at SMP Negeri 6 Abang. This development research uses the ADDIE model. The data collection method used is a questionnaire method for data on the validity of material experts and media experts as well as teacher practicality data. The results of this research are 1) the development procedure used in developing Canva-based learning media is the ADDIE model (1) analysis stage, (2) design stage, (3) development stage, (4) development stage implementation, and (5) evaluation stage. 2) The animated video learning media product developed is classified as effective, seen from the results of the validity of the material and media, a CV value of 1 is obtained, then the animated video learning media product developed is classified as practical, in general the practicality value for the interest aspect is 24.8 which is categorized as very good , the value of the material presentation aspect is 24.4 which is categorized as very good, the value of the language aspect is 24.5 which is categorized as very good. In general, the average practicality score is 24.5 in the very practical category, thus this animated video learning media can be used in classroom learning, so that the results of the effectiveness of the learning media can be obtained through analysis of student motivation questionnaires before it is applied and after the animated video learning media is applied. the learning process has increased from a percentage of 60% to 90%, which really motivates students to learn. Next, looking at student learning outcomes using N-Gain formula analysis, we got a score of 0.71, which is categorized as very effective for use in learning, so that student learning outcomes increase.</p> I Kade Suteja I Wayan Kertih I Nengah Suastika Copyright (c) 2024 suteja kade https://creativecommons.org/licenses/by-sa/4.0 2024-09-30 2024-09-30 12 1 131 144 10.23887/ekuitas.v12i1.83221 Pengaruh Pengelolaan Keuangan, Digitalisasi Bisnis, dan Entrepreneurial Marketing Terhadap Keberlanjutan Usaha UMKM Sektor Perdagangan di Kecamatan Buleleng https://ejournal.undiksha.ac.id/index.php/EKU/article/view/82021 <p>This research aims to determine the influence of financial management, business digitalization and entrepreneurial marketing on the sustainability of MSMEs in the trade sector in Buleleng District. In this study, the population used was 1,196 formal MSMEs in the trade sector in Buleleng District in 2023. The sampling technique used non-probability sampling with a purposive sampling technique and to determine the number of samples using the Slovin formula, so that a sample of 175 people was obtained. This research uses quantitative data with primary data sources obtained through questionnaires and secondary data obtained from MSME data in the trade sector in Buleleng District.The data analysis technique used is multiple linear regression analysis with partial (t test) and simultaneous (F test) hypothesis testing. The results of this research show that (1) financial management has a positive and significant effect on the sustainability of MSMEs in the trade sector in Buleleng District, (2) business digitalization has a positive and significant effect on the sustainability of MSMEs in the trade sector in Buleleng District, (3) entrepreneurial marketing has a positive and significant effect on the sustainability of MSMEs in the trade sector in Buleleng District and (4) financial management, business digitalization and entrepreneurial marketingsimultaneously have a positive and significant effect on the sustainability of MSMEs in the trade sector in Buleleng District.</p> Ria Agustini Kadek Rai Suwena Copyright (c) 2024 Ria Agustini https://creativecommons.org/licenses/by-sa/4.0 2024-09-30 2024-09-30 12 1 145 157 10.23887/ekuitas.v12i1.82021 Meningkatkan Kesediaan Membayar Konsumen melalui CRM dan Kualitas Pelayanan: Peran Kunci Kepuasan Konsumen sebagai Mediator https://ejournal.undiksha.ac.id/index.php/EKU/article/view/83050 <p>This study aims to explain how customer satisfaction influences customer satisfaction and how customer relationship management, service quality, and customer satisfaction affect consumer willingness to pay. It also explains how customer satisfaction acts as a mediator between customer satisfaction and the relationship between customer relationship management and service quality and consumer willingness to pay. 126 respondents were chosen for the study using a purposive sampling technique, and the study was carried out at the Puri Saron Hotel Denpasar using a questionnaire. Path analysis and the Sobel Test were used to examine the study's findings and assess the mediation hypothesis. The study's findings provide an explanation for the substantial positive correlation that exists between the dependent and independent variables. In addition, the relationship between customer relationship management and service quality and willingness to pay of the customer can be mediated by the variable of customer satisfaction.</p> Bagastya Christian Santoso R Tri Priyono Budi Santoso Nelvina Christanti Santoso Copyright (c) 2024 Nelvina Christanti Santoso https://creativecommons.org/licenses/by-sa/4.0 2024-09-30 2024-09-30 12 1 158 164 10.23887/ekuitas.v12i1.83050 Pengaruh Model Cased Based Learning Berbantuan Flipped Clasroom terhadap Keterampilan Berpikir Kritis Siswa Ditinjau dari Gaya Kognitif https://ejournal.undiksha.ac.id/index.php/EKU/article/view/82545 <p>The research aims to analyze the influence of learning models on students' critical thinking skills in terms of cognitive style with quasi-experimental research on learning. The research design used is a factorial design, using two learning models, namely the Cased Based Learning Model Assisted by Flipped Classrooms in the experimental group and the conventional learning model in the control group. Samples were taken randomly using lottery and cognitive style tests to determine field independent cognitive style and field dependent cognitive style. The total sample used was 80 class XI students. Data on critical thinking skills was taken using a critical thinking skills test which has a high reliability value. The data analysis technique used is ANOVA AB. Based on the results of data analysis, it was found that: 1) There are differences in critical thinking skills between groups of students who study with the CBL model assisted by Flipped Classroom and groups of students who study with conventional learning. 2) There are differences in the critical thinking skills of the group of students who have the Field Independent (FI) cognitive style and the group of students who have the Field Dependent (FD) cognitive style. 3) There is an interaction between learning models and cognitive styles on critical thinking skills.</p> Juli Arsana I Putu Sriartha Sukadi Copyright (c) 2024 Juli Arsana, I Putu Sriartha, Sukadi https://creativecommons.org/licenses/by-sa/4.0 2024-10-10 2024-10-10 12 1 165 175 10.23887/ekuitas.v12i1.82545 Analisis Penerapan Sistem Informasi Akuntansi terhadap Efektivitas Pengelolaan Keuangan pada Usaha Kecil Menengah pada Kabupaten Tabanan Provinsi Bali https://ejournal.undiksha.ac.id/index.php/EKU/article/view/83413 <p>Accounting information systems are very important systems to use, especially in the era of technological development. To support the growth and development of MSMEs, good financial management of human resources is needed to create businesses that have financial reports with clear profit and loss flows. Financial reports will help determine business decisions for MSME players. This research aims to determine the effectiveness and efficiency of using accounting information systems for financial management of MSMEs in Tabanan Regency. The type of data used in this research is quantitative data. The research method uses random sampling, with 100 respondents. This research instrument uses a questionnaire with a Technology Acceptance Model (TAM) approach, namely a conceptual model used to measure the level of technology acceptance by users. The results of this research indicate that the implementation of an accounting information system influences the effectiveness of financial management in small and medium enterprises in Tabanan Regency, Bali Province.</p> Luh Gede Bevi Libraeni Ni Putu Eka Kherismawati Copyright (c) 2024 Luh Gede Bevi Libraeni, Ni Putu Eka Kherismawati https://creativecommons.org/licenses/by-sa/4.0 2024-10-07 2024-10-07 12 1 176 186 10.23887/ekuitas.v12i1.83413 Pengaruh Inklusi Keuangan, Pengelolaan Keuangan dan Penggunaan E-Payment terhadap Kinerja Keuangan UMKM Sektor Industri Pertanian di Kabupaten Buleleng https://ejournal.undiksha.ac.id/index.php/EKU/article/view/83376 <p>This study aims to determine the influence of the variables of the Effect of Financial Inclusion, Financial Management and the Use of E-Payment on the Financial Performance of MSMEs in the Agricultural Industry Sector in Buleleng Regency. The population in this study were agricultural MSMEs in Buleleng Regency. The number of samples used in this study were 163 respondents using the Slovin formula. The sampling technique in this study was proportional random sampling technique. The data in the study were collected by distributing questionnaires. Data processing in this study used the help of the Statistical Package for the Social Science (SPSS) program version 25. 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) The effect of Financial Inclusion on financial performance, (2) The effect of Financial Management on financial performance, (3) The effect of E-Payment Use on financial performance, (4) The effect of Financial Inclusion, Financial Management, and E-Payment Use on the Financial Performance of Agricultural Industry Sector MSMEs in Buleleng Regency.</p> Kadek Ayu Handayani Kadek Rai Suwena Copyright (c) 2024 ayu handayani https://creativecommons.org/licenses/by-sa/4.0 2024-09-30 2024-09-30 12 1 187 191 10.23887/ekuitas.v12i1.83376