p-Index From 2021 - 2026
6.749
P-Index
This Author published in this journals
All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Pendidikan Ekonomi Undiksha Jurnal Pendidikan Akuntansi (JPAK) Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Journal of Economics, Business, & Accountancy Ventura JURNAL AKUNTANSI UNIVERSITAS JEMBER JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial Jurnal Pendidikan Ekonomi & Bisnis Jurnal Riset Pendidikan Ekonomi Akuntabel : Jurnal Ekonomi dan Keuangan EQUILIBRIUM: Jurnal Ilmiah Ekonomi dan Pembelajarannya Equilibria Pendidikan : Jurnal Ilmiah Pendidikan Ekonomi International Journal of Supply Chain Management EDUKATIF : JURNAL ILMU PENDIDIKAN JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Karinov Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Management Studies and Entrepreneurship Journal (MSEJ) JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan Pekobis : Jurnal Pendidikan, Ekonomi, dan Bisnis Jurnal Industri Kreatif dan Kewirausahaan International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) JURNAL PENDIDIKAN IPS Edunomia : Jurnal Ilmiah Pendidikan Ekonomi Abimanyu: Journal of Community Engagement Jurnal Pendidikan dan Kebudayaan (JURDIKBUD) Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) J-ABDIPAMAS (Jurnal Pengabdian Kepada Masyarakat) Jurnal Pengabdian Pada Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Kepada Masyarakat JAS (Jurnal Akuntansi Syariah) Dinamika Pendidikan Jurnal Pendidikan dan Kebudayaan Jurnal Pendidikan dan Kebudayaan
Claim Missing Document
Check
Articles

The Influence of Entrepreneurial Orientation on the MSME Performance with Business Model Innovation as a Mediating Variable (Study on MSME in Driyorejo District Gresik Regency) Kanza Amira Ramadhany; Eko Wahjudi
JURNAL PENDIDIKAN IPS Vol. 15 No. 3 (2025): JURNAL PENDIDIKAN IPS
Publisher : STKIP Taman Siswa Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37630/jpi.v15i3.3189

Abstract

This research is motivated by the increasing growth of MSME, which has led to increasingly fierce competition. However, bussines performance remains suboptimal due to entrepreneurs' inability to identify business opportunities and poor adaptation to environmental changes. This study aims to analyze and explain the influence of entrepreneurial orientation on MSME performance with Business Model Innovation as a Mediating Variable. This type of research is quantitative with an explanatory approach. Data collection was carried out by distributing questionnaires to MSME owners in the culinary sector of Driyorejo District, Gresik Regency. Sampling was carried out using a purposive sampling method and resulted in 62 saturated samples. Data processing and analysis in this study was carried out using Structural Equation Model (SEM) analysis with WrapPLS software version 7. The results of this study indicate that entrepreneurial orientation has a positive and significant effect on MSME performance, entrepreneurial orientation has a positive and significant effect on business model innovation, business model innovation has a positive and significant effect on MSME performance, and entrepreneurial orientation has a positive and significant effect on MSME performance through business model innovation.
The Effect of Entrepreneurial Orientation on MSMEs Business Performance with Technology Adoption as A Mediation Variable (A Study of UMKM in the Culinary Sector in Benowo District, Surabaya City) Lailatus Sholikha; Eko Wahjudi
JURNAL PENDIDIKAN IPS Vol. 15 No. 3 (2025): JURNAL PENDIDIKAN IPS
Publisher : STKIP Taman Siswa Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37630/jpi.v15i3.3248

Abstract

Developments in the current digital era have encouraged MSMEs, particularly in the culinary sector, to increase their competitiveness through various innovations. However, in Benowo District, Surabaya, many MSMEs still face obstacles, including unequal technology utilization, limited product innovation, and suboptimal market access and capital. These issues hinder MSME business performance and impact competitiveness. This study focuses on analyzing the relationship between entrepreneurial orientation and MSME business performance, considering technology adoption as a mediating variable. This study employed a quantitative approach with an explanatory design. Data were collected through a questionnaire and analyzed using the WarpPLS application. The analysis shows that entrepreneurial orientation and technology adoption have a significant and positive effect on MSME business performance. Furthermore, entrepreneurial orientation also has a significant and positive effect on technology adoption. Furthermore, technology adoption has been shown to significantly mediate the relationship between entrepreneurial orientation and MSME business performance. These results confirm that MSMEs with a strong entrepreneurial spirit and the ability to optimally adopt technology will have a greater opportunity to improve their business performance. Therefore, encouraging entrepreneurship and digital transformation is crucial for MSME development in the digital economy era.
Studi Deskriptif Kesiapan Kerja, Kompetensi Kejuruan, dan Efikasi Diri Siswa SMK Jurusan AKL Pasca Pandemi Covid-19 Ismoyo, Ananda Gilang; Wahjudi, Eko
Jurnal Pendidikan dan Kebudayaan (JURDIKBUD) Vol. 3 No. 2 (2023): Juli: Jurnal Pendidikan dan Kebudayaan (JURDIKBUD)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurdikbud.v3i2.1917

Abstract

Following the Covid-19 pandemic, the competition in Indonesia has become more stringent. The workforce continues to grow, but the number of existing jobs is not yet able to accommodate it. So strategies are needed to face job competition, and in support of job preparedness competence and self-efficiency is required. The purpose of this research is to provide an overview of the conditions of preparedness for work, professional competence and self-efficiency of AKL students that vary in the period after the pandemic in one of the SMK as the research material for achieving the objectives of the establishment of SMK in general and the purpose of the educational unit in particular. This research method uses descriptive quantitative methods with research subjects of students of class XII SMKN Mojoagung major Accounting and Finance Institute of the academic year 2022/2023. The sample size is obtained from the Slovin formula of 105 students.with the technique of sampling using purposive sampler. Data is obtained from a likert scale questionnaire that is scattered and analyzed descriptively for its modular values and then classified according to the categories of each variable. The results of the research obtained that student work readiness in the ready category, professional competence in the good category, and self-efficiency in the high category. Further research is expected to explain the influence or causality relationship of the variables of work readiness, professional competence, and self-efficiency. For AKL SMKN Mojoagung, the results of this research can be used as a reference and evaluation material in order to maintain and enhance the potential of its students.
Studi Deskriptif Kesiapan Kerja, Kompetensi Kejuruan, dan Efikasi Diri Siswa SMK Jurusan AKL Pasca Pandemi Covid-19 Ismoyo, Ananda Gilang; Wahjudi, Eko
Jurnal Pendidikan dan Kebudayaan (JURDIKBUD) Vol. 3 No. 2 (2023): Juli: Jurnal Pendidikan dan Kebudayaan (JURDIKBUD)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurdikbud.v3i2.1917

Abstract

Following the Covid-19 pandemic, the competition in Indonesia has become more stringent. The workforce continues to grow, but the number of existing jobs is not yet able to accommodate it. So strategies are needed to face job competition, and in support of job preparedness competence and self-efficiency is required. The purpose of this research is to provide an overview of the conditions of preparedness for work, professional competence and self-efficiency of AKL students that vary in the period after the pandemic in one of the SMK as the research material for achieving the objectives of the establishment of SMK in general and the purpose of the educational unit in particular. This research method uses descriptive quantitative methods with research subjects of students of class XII SMKN Mojoagung major Accounting and Finance Institute of the academic year 2022/2023. The sample size is obtained from the Slovin formula of 105 students.with the technique of sampling using purposive sampler. Data is obtained from a likert scale questionnaire that is scattered and analyzed descriptively for its modular values and then classified according to the categories of each variable. The results of the research obtained that student work readiness in the ready category, professional competence in the good category, and self-efficiency in the high category. Further research is expected to explain the influence or causality relationship of the variables of work readiness, professional competence, and self-efficiency. For AKL SMKN Mojoagung, the results of this research can be used as a reference and evaluation material in order to maintain and enhance the potential of its students.
Unveiling Factors Affecting Audit Fees: Characteristics Of Firms And Public Accounting Firms Saputra, Irwan Adimas Ganda; Hakim, Luqman; Wahjudi, Eko; Pratiwi, Vivi; Triani, Ni Nyoman Alit
JAS (Jurnal Akuntansi Syariah) Vol 8 No 2 (2024): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i2.2063

Abstract

This study examines the effect of leverage, firm size, profitability, audit firm size, and audit tenure on audit fees. Using quantitative analysis, cross-sectional data from 281 companies listed on the IDX in 2022 were analyzed through purposive sampling and multiple linear regressions. The results show that firm size and audit firm size positively impact audit fees. Due to their operational complexity and higher audit risks, more prominent firms tend to incur higher fees as they require more detailed audit procedures. Similarly, firms audited by more prominent audit firms pay higher fees, as they are known for their strong reputation and ability to provide comprehensive, high-quality audit services, enhancing the credibility of the financial statements. However, leverage, profitability, and audit tenure do not affect audit fees. Theoretically, this study contributes to the audit fee literature by confirming the significant role of firm characteristics and audit firm size in determining audit costs. Practically, the findings offer insights for companies to strategically manage their audit fees by considering these factors, allowing them to maintain financial statement reliability while potentially optimizing audit costs. This balance is critical for firms seeking to manage resources efficiently without compromising the quality of their financial reporting
Effectiveness of Using Virtual Accounting Laboratory on Student Learning Outcomes Bahtiar, Moh. Danang; Hakim, Luqman; Wahjudi, Eko; Arif, Amirul
Dinamika Pendidikan Vol. 19 No. 2 (2024): Dinamika Pendidikan
Publisher : Economics Education Department Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v19i2.19436

Abstract

The research that has developed so far, the use of virtual laboratories in learning is only widely used for exact science groups such as mathematics, physics or chemistry, while in non-exact science groups it has not been widely done. Therefore, the purpose of this study is to determine the effectiveness of the use of virtual accounting laboratories on student learning outcomes in taxation courses which are non-exact science groups. This type of research is Quasi Experimental research using Nonequivalent Control Group Design. The results of the study showed that the post-test scores in classes that used virtual accounting laboratories increased higher when compared to classes that did not use virtual accounting laboratories. The contribution that is an important finding in this study is the use of virtual accounting laboratories for taxation courses which are non-exact science fields has been proven to be able to improve student learning outcomes.
Pengaruh Pengetahuan Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Kesadaran Wajib Pajak sebagai Variabel Mediasi Mita Melinda; Eko Wahjudi
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i10.2945

Abstract

Taxes are mandatory contributions for citizens that are given to the state without receiving direct compensation and are used by the government for the prosperity of the people. One type of tax is income tax. To increase taxpayer compliance, taxpayers must have high tax knowledge and awareness. This research aims to examine the influence of tax knowledge on taxpayer compliance, tax knowledge on taxpayer awareness, taxpayer awareness of taxpayer compliance, and taxpayer awareness is able to mediate the influence of taxpayer knowledge on taxpayer compliance. This research used a sample of 95 respondents with Structural Equation Model (SEM) analysis. The results of the research show that tax knowledge has no effect on taxpayer compliance, tax knowledge has an effect on taxpayer awareness, taxpayer awareness has an effect on taxpayer compliance, and taxpayer awareness is able to mediate the effect of tax knowledge on taxpayer compliance.
Pengaruh Literasi Finansial dan Pengelolaan Uang Saku Terhadap Perilaku Menabung dengan Kontrol Diri sebagai Variabel Mediasi Cahya Tri Amirtha Agsania; Eko Wahjudi
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i11.4122

Abstract

Internal and external factors can cause each individual to have different characteristics and tendencies in terms of saving. This research aims to determine the influence of financial literacy and pocket money management on saving behavior at the Unesa Faculty of Economics and Business which is mediated by self-control. The purposive sampling technique used in this research was 100 FEB Unesa students. Data collection methods are carried out through test questions and questionnaires. Data processing in this study used SPSS version 25 software, the research results showed that: 1) there is no influence between financial literacy on saving behavior, 2) there is a significant positive influence between financial literacy and self-control, 3) there is a significant positive influence between self-control on saving behavior, 4) there is a significant positive influence between pocket money management on saving behavior, 5) there is a significant positive influence between pocket money management on self-control, 6) self-control is able to mediate financial literacy and pocket money management on saving behavior, 7) Self-control is able to mediate pocket money management on saving behavior.
THE INFLUENCE OF ENTREPRENEURSHIP EDUCATION, ENTREPRENEURIAL MOTIVATION, FINANCIAL LITERACY, AND FAMILY ENVIRONMENT ON ENTREPRENEURSHIP INTEREST Divayulia, Sastian; Wahjudi, Eko
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 6 No. 1 (2025): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v6i1.200

Abstract

This study aims to analyze the influence of entrepreneurship education, entrepreneurial motivation, financial literacy, and family environment on entrepreneurial interest among undergraduate students in Accounting Education at Surabaya State University. The background of this study is the low entrepreneurship ratio in Indonesia and the high unemployment rate among college graduates. The method used was quantitative with a causal approach. A sample of 70 students was selected using a purposive sampling technique. Data were collected through questionnaires and tests, then analyzed using multiple linear regression. The results indicate that entrepreneurship education, entrepreneurial motivation, and financial literacy have a positive and significant partial effect on entrepreneurial interest, while family environment has no significant effect. Simultaneously, all four variables significantly influence entrepreneurial interest. This finding emphasizes the importance of integrating education, motivation, and financial literacy in fostering students' entrepreneurial interest.
Co-Authors Agung Listiadi Ahmad Herman Aillin Syandianingrum Aini, Devi Nur Aminah Sri Rahayu Amirul Arif Ananda Gilang Ismoyo ANGGRAENI AISTIASIH ARIEF DAVIS BAGUS S Arman Shah Abdullah Aulia, Revalina Bahtiar, Moh. Danang Budiono Budiono Cahya Tri Amirtha Agsania Della Dwi Rahayu Divayulia, Sastian Enny Wijaya Ericka Berliani Putri Esa Puspa Arini Farid, Muhammad Miftah FENTI FITRIA ASVIFAH FIONA PUTRI ANDRIANI Han Tantri Hardini Ianaturodiah Ianaturodiah Ianaturodiah, Ianaturodiah Ika Miftahurrohmah IKA SARI CAHYANTI Irin Widayati Irwan Adimas Ganda Saputra Ismoyo, Ananda Gilang Kanza Amira Ramadhany Kiky Saputri Anggraeni Kurnia, Amanda Dwi Lailatus Sholikha Leony Nasharani LUQMAN HAKIM Luqman Hakim Mareta Nurrindar Masrotin masrotin Md fauzi Ahmad Mita Melinda Mohd Nasrun Mohd Nawi Muhimmatul Aliyah Nabila Nur Izza Nadia Virany Khusnul Khotimah Ni Nyoman Alit Triani Nor Aida Abdul Rahman Pramitha, Devanda Arly Pratiwi, Vivi Rafsanjani, Mohamad Arief Rahmadhany, Wahyu Alliyah Ramadhani, Birohmatika Nagatrahing Ranny Setya Rizkita Rayhanatuzzahra Rayhanatuzzahra Retnosari, Dyah Silvian RIDA ANNISA RAMADHANI RIZA YONISA KURNIAWAN Rochmawati Rochmawati Rosana Mu'amala Rossy Yudistira Saiful Anwar Sapto Wibowo Saputri, Setiani Indah Savira Sarah Tifani SEPTYANI PRATIWI Shafeeka Fadlikh Zamri Silvi Febri Widiyawati SRI APRILIANI ARUM SARI Suci Rohayati Susanti Susanti Syaharani Ain Tsabit Tri Andayani Vina Kurnia Sari Violeni Qurata Ayuni Vivi Pratiwi Wahyu Alliyah Rahmadhany WINDA ASTUTIK WIWIN WIDIAWATI Yuli Fatma Salsabila YUNIA VITA Yunus