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All Journal Jurnal Pendidikan Ekonomi (JUPE) MIIPS Jurnal Promosi Pendidikan Ekonomi PIONIR: Jurnal Pendidikan Tata Arta Prosiding Seminar Nasional Pendidikan Akuntansi dan Keuangan Adi Widya : Jurnal Pengabdian Masyarakat Surya Edunomics Jambura Economic Education Journal Social, Humanities, and Educational Studies (SHEs): Conference Series Economic Education and Entrepreneurship Journal JEKPEND Jurnal Ekonomi dan Pendidikan Wiga : Jurnal Penelitian Ilmu Ekonomi
Khresna Bayu Sangka, Khresna Bayu
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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MENDESAIN BALANCED SCORECARD SEBAGAI ALAT PENGENDALIAN MANAJEMEN PADA FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN UNIVERSITAS SEBELAS MARET SURAKARTA Sangka, Khresna Bayu
MIIPS Vol 8, No 2 (2008): Jurnal MIIPS
Publisher : MIIPS

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Abstract

This paper planned to examine the alignment of employee’s perception in Faculty of Teacher Training and Education Sebelas Maret University (FKIP-UNS) of Financial Perspective, Customer’s Satisfaction Perspective, Internal Process Perspective and Learning and Growth Perspective, in a line to implement the Balanced Scorecard as Management’s Control System. This is the first step of designing the model. When the perception from the scorer and whom scored meet together, its means that the tool could be adopted and realized.Faculty of Teacher Training and Education Sebelas Maret University (FKIP-UNS) as a growing Higher Education organization should lays the planning process and strategy in the right track. Designing the appropriate curricula which has to adaptable, responsive to change and improvement for the educating process is important to do in other way to find customer’s satisfaction then increase the revenue of the organization. The measurement could be found in Balanced Scorecard model.Using the Kruskal-Wallis H test, this research found that there is a difference in proportion for the Balanced Scorecard model, but this is okay because there are no conditions that the proportion for each perspective must be the same. The Mann-Whitney test found that there are no differences in perception between the scorer and whom scored (P value from each perspective is greater than α), from the Mean’s Rank shows that the Internal Process Perspective get the first priority for respondents, the Learning and Growth Perspective in second priority, the Financial Perspective in third priority and the Customer’s Satisfaction Perspective in the last priority in setting or designing the evaluation’s criteria for the Balanced Scorecard model.
STRATEGIC RETHINKING: COMBINATION OF BALANCED SCORECARD-BASED APPROACH AND FUZZY ANALYTIC NETWORK PROCESS TO ENHANCE THE EDUCATION QUALITY Sangka, Khresna Bayu
Prosiding Seminar Nasional Pendidikan Akuntansi dan Keuangan 2015: Prosiding Seminar Nasional Pendidikan Akuntansi dan Keuangan
Publisher : Prosiding Seminar Nasional Pendidikan Akuntansi dan Keuangan

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ABSTRACT Educational providers should monitor and measure their performance continuously, in terms of delivering qualified education to the students and to improve their accountability. Although the importance of such an assessment process has been stressed in the literatures, policies and regulations, there is no framework that has been proposed to consider all the different relevant factors and determines semantically the level of the quality of education being delivered. In order to provide such an approach, in this paper we propose a framework by which the quality of education being delivered in a subject in an Indonesian university can be determined by using the Balanced Scorecard (BSC). The proposed approach will capture the different factors to be considered from the different perspectives and assimilate them to determine the quality of education. The resultant analysis will provide important inputs to the different stakeholders involved in taking appropriate measures to ensure that students’ learning experiences can be maintained at a certain desired level.  ABSTRAK Penyelenggara pendidikan seyogianya menjaga dan menentukan kinerjanya secara berkelanjutan, dalam arti memberikan pedidikan berkualitas kepada siswa dan selalu meningkatkan akuntabilitasnya. Meskipun ulasan mengenai pentingnya proses penilaian telah banyak diulas diberbagai kajian pustaka, kebijakan dan peraturan, tetapi tidak ada kerangka yang secara menyelurh menerangkan bagaimana kualitas pendidikan dapat diraih melalui berbagai macam faktor. Dalam rangka memberikan pendekatan semacam itu, dalam makalah ini kami mengusulkan kerangka kerja dimana kualitas pendidikan yang disampaikan dalam sebuah topik di sebuah universitas di Indonesia dapat ditentukan dengan menggunakan Balanced Scorecard (BSC). Pendekatan yang diusulkan akan menangkap berbagai faktor yang harus dipertimbangkan dari perspektif yang berbeda dan mengasimilasi mereka untuk menentukan kualitas pendidikan. Analisis yang dihasilkan akan memberikan masukan penting kepada para pemangku kepentingan yang terlibat dalam mengambil langkah yang tepat untuk memastikan bahwa pengalaman belajar siswa dapat dipertahankan pada tingkat tertentu yang diinginkan. Keywords: Education quality, balanced scorecard, fuzzy analytic network process
FAKTOR-FAKTOR YANG MEMENGARUHI LITERASI KEUANGAN MAHASISWA PROGRAM STUDI PENDIDIKAN AKUNTANSI FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN UNIVERSITAS SEBELAS MARET Wardani, Eka Widyayu; ., Susilaningsih; Sangka, Khresna Bayu
Tata Arta : Jurnal Pendidikan Akuntansi Vol 3, No 3 (2017): Jurnal Pendidikan Akuntansi
Publisher : FKIP Universitas Sebelas Maret

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Abstract

ABSTRACTThe objective of this research is to find out the factors that affecting students’s financial literacy at Department of Accounting Education Faculty of Teacher Training and Education Sebelas Maret University. This research employed a descriptive quantitative method using Exploratory Factor Analysis techniques. The population of this research was all active of students year of 2013-2016 as 247 students. The sampling techniques used in this research was purposive sampling with 108 students as sample year of 2014 and 2015. The data collection techniques used in this research was questionnaires, test, and documentation. The result of this research indicated that there are four factors that affecting financial literacy the students, such as (1) experience and education factors of financial, (2) socioeconomic factors of parents, (3) individual/personal factors, and (4) demographic factors. The conclusion of this research was there are a new factor affecting financial literacy the students namely experience and education factors of financial. The implication in this research is the factors that affecting financial literacy need to be optimized to increase financial literacy. Furthermore, it is also important to create and develop an approach or program in how to improve financial literacy on non-economic or accounting departments.Keywods: experience and education factors of financial, socioeconomic factor of parents s, individual/personal factors, demographic factors, financial literacyABSTRAKTujuan penelitian ini untuk mengetahui faktor-faktor yang memengaruhi literasi keuangan mahasiswa Program Studi Pendidikan Akuntansi Fakultas Keguruan dan Ilmu Pendidikan Universitas Sebelas Maret. Penelitian ini merupakan penelitian deskriptif kuantitatif dengan menggunakan teknik analisis Exploratory Factor Analysis. Populasi dalam penelitian ini adalah seluruh mahasiswa aktif angkatan 2013-2016 yang berjumlah 247 mahasiswa. Teknik sampling yang digunakan dalam penelitian ini adalah purposive sampling dengan sampel sejumlah 108 mahasiswa angkatan 2014 dan 2015. Teknik pengumpulan data yang digunakan adalah angket, tes dan dokumentasi. Hasil penelitian ini menunjukkan bahwa terdapat empat faktor yang memengaruhi literasi keuangan mahasiswa, yaitu (1) faktor pengalaman dan pendidikan keuangan, (2) faktor sosial ekonomi orang tua, (3) faktor individu/personal, dan (4) faktor demografi. Kesimpulan penelitian ini adalah terdapat faktor baru yang memengaruhi literasi keuangan mahasiswa, yaitu faktor pengalaman dan pendidikan keuangan. Implikasi dalam penelitian ini, yaitu faktor-faktor yang memengaruhi literasi keuangan perlu dioptimalkan untuk meningkatkan literasi keuangan. Selain itu, penting juga untuk menciptakan dan mengembangkan sebuah pendekatan atau program tentang bagaimana meningkatkan literasi keuangan di departemen non-ekonomi atau akuntansi.Kata kunci: faktor pengalaman dan pendidikan keuangan, faktor sosial ekonomi orang tua, faktor individu/personal, faktor demografi, literasi keuangan
TANTANGAN DAN PELUANG SEKOLAH MENENGAH KEJURUAN MELALUI PENDIDIKAN KEWIRAUSAHAAN DALAM MENGHADAPI ERA DIGITAL Nurdina, Husna; Martono, Trisno; Sangka, Khresna Bayu
Surya Edunomics Vol 2, No 1 (2019): SURYA EDUNOMICS
Publisher : Program Studi Pendidikan Ekonomi

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Abstract

Abstrak:Revolusi digital  dan  era disrupsi  teknologi  adalah istilah lain dari industri  4.0.  Disebut  revolusi  digital  karena  terjadinya  proliferasi komputer  dan  otomatisasi  pencatatan  di  semua  bidang.  Kemajuan  teknologi  memungkinkan  terjadinya  otomatisasi hampir  di  semua  bidang.  Teknologi  dan  pendekatan  baru  yang menggabungkan dunia fisik, digital, dan biologi secara fundamental akan mengubah pola hidup dan interaksi manusia. Oleh  karena  itu manusia  harus  dibekali soft skill dan hard skill yang baik agar dapat mengelola tantangan di era digital ini menjadi sebuah peluang. Tantangan terbesar yang harus dihadapi oleh masyarakat Indonesia saat ini adalah masalah pengangguran. Berdasarkan data  BPS  2018 menunjukkan bahwa  jumlah  pengangguran  yang berasal  dari Sekolah Menengah Kejuruan (SMK) menduduki peringkat teratas yaitu  sebesar   8,92%. Sekolah Menengah Kejuruan berperan penting dalam mengurangi angka pengangguran di Indonesia, salah satu cara yang dapat dilakukan adalah dengan cara membekali soft skill dan hard skill kepada siswanya melalui pendidikan kewirausahaan sehingga akan melahirkan generasi entrepreneurship yang mampu bersaing di era digital. Gagasan ini menggunakan pendekatan deskriptif dengan metode pengumpulan data studi kepustakaan dari berbagai sumber. Tujuan penulisan ini adalah untuk menganalisis tantangan dan peluang pendidikan kewirausahaan di Sekolah Menengah Kejuruan, agar mampu menghasilkan lulusan yang berkualitas sehingga siap menghadapi persaingan di era digital.   Kata Kunci: SMK, Pendidikan Kewirausahaan, Era Digital
KKN Covid-19 UNS: Collaboration To Increase Digital Literation For Covid-19 Spreading Awareness Sangka, Khresna Bayu
Social, Humanities, and Educational Studies (SHEs): Conference Series Vol 3, No 1 (2020): Social, Humanities, and Educational Studies (SHEs): Conference Series
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.286 KB) | DOI: 10.20961/shes.v3i1.45079

Abstract

Covid-19 pandemic has affected higher education, the implementation of Real Work Lectures (KKN) is carried out in accordance with government policies, work and school from home. Covid KKN - 19 Universitas Sebelas Maret (UNS) is conducted independently for the environment in which participating students live by utilizing the latest information media. The increase in digital literacy is used as an indicator to measure people's welfare. The series of activities in addition to providing increased digital literacy of citizens regarding the use of social media properly, correctly and wisely also provides increased awareness of the danger of plague. This activity proved to be very successful in terms of participants' participation and enthusiasm. Some key things that became the main points of the success of this collaboration include effective communication between members, collaboration between participants and citizens to understand and protect their families and the surrounding environment, as well as the desire to share the goodness with one another.
Peningkatkan Literasi Keuangan dan Transparansi Yayasan melalui Sistem Informasi Terintegrasi KURNIAWATI, ESTETIKA MUTIARANISA; Sangka, Khresna Bayu; Chayati, Nur; Rizki , Saktiana
Adi Widya : Jurnal Pengabdian Masyarakat Vol 8 No 2 (2024): Adi Widya: Jurnal Pengabdian Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/awpm.v8i2.10964

Abstract

A foundation is a non-profit organization operating in the fields of religion and education, with its primary funding coming from public donations in the form of alms and charity. Although it is not intended to generate profit, a foundation must still address financial aspects and prepare financial reports in accordance with applicable standards to ensure accountability to the public. Good financial management involves budgeting, cash flow management, expense oversight, transparent financial reporting, and financial report analysis. The main issue faced by Yayasan Cipta Solo Berbagi is ineffective financial management, with financial reports being simple ledgers and not compliant with ISAK 35 standards. The Pustapako community service team collaborated with Yayasan Cipta Solo Berbagi to address this issue through a series of activities, including focus group discussions (FGDs), training, and the implementation of a web-based accounting information system. The results indicate that by applying appropriate accounting standards and using a suitable accounting information system, the foundation can produce more transparent, accurate, and comprehensible financial reports. The foundation's management now has improved capabilities in financial management, enhancing donor and public trust. This program also opens opportunities for similar programs in the future with more in-depth material and long-term support programs for foundations. Keywords: Non-profit foundation, financial management, financial reporting, ISAK 35, accountability, accounting information system, training, community service
Effect of the Technology Acceptance Model on the Use of QRIS on The Financial Literacy Needs of Surakarta Klewer Market Traders Pradianto, Mi'raj Akbar; Sangka, Khresna Bayu; Totalia, Salman Alfarisy
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 14 No. 1 (2024): March 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v14i1.1243

Abstract

The spread of technology and the increasing number of internetiusers have significantly impacted society and individuals in the era of the fourth industrial revolution. This research aims to determine the influence of the technology acceptance model perspective (perception of usefulness, perception of ease of use), product knowledge, social influence on the financial literacy needs of Klewer Market traders in the city of Surakarta, using data collection techniques through questionnaires. Samples were taken using probability sampling, namely, proportionate stratified random sampling with a sample of 325 traders. The instrument validity test in this research used Pearson product moment and the instrument reliability test used Croanbach alpha. Research data analysis techniques use descriptive statistics, multiple regression analysis, and t-test analysis. The results of this research show that there is a significant influence between perceived usefulness ofiQRIS, perceived ease ofiuse of QRIS, knowledge of QRIS products, social influence on the financial literacy needs of Klewer Market traders in Surakarta city.
Analisis Faktor-faktor yang Memengaruhi Green Entrepreneurial Intention: Systematic Literature Review Rahmanto, Andi Adam; Siswandari, Siswandari; Sangka, Khresna Bayu
JEKPEND: Jurnal Ekonomi dan Pendidikan Vol 7, No 2 (2024): Juli
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jekpend.v7i2.61297

Abstract

Increased awareness of the negative impact of human activities on the environment has led to a growing interest in green entrepreneurship. This study aims to investigate the factors that influence green entrepreneurial intentions among the younger generation. The method used in this study is Systematic Literature Reviews (SLR). The results showed that environment, entrepreneurship education, institutional and state support, and psychological factors such as self-efficacy influence green entrepreneurial intentions. In addition, social support and perceived happiness were also found to have a relationship with the intention to start a green venture.
PERAN E-WALLET DAN PROMOSI DALAM KEPUTUSAN PEMBELIAN MICROTRANSACTIONS: STUDI PADA KOMUNITAS UNSEC Yvanno, Leonard; Sangka, Khresna Bayu; Totalia, Salman Alfarisy
PROMOSI (Jurnal Pendidikan Ekonomi) Vol 13, No 1 (2025): PROMOSI
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jp.v13i1.11376

Abstract

This study addresses the issue of how the use of e-wallets and sales promotions influence students' purchase decisions for microtransactions and examines the role of digital financial literacy in moderating these effects. The purpose of this research is to assess the impact of e-wallet usage and promotional activities on purchase decisions, while determining whether digital financial literacy strengthens or weakens these influences. The population comprises 485 students who are members of Universitas Sebelas Maret E-sport Community (UNSEC), with a sample of 219 students selected through purposive sampling. Data was collected via an online questionnaire and analyzed using descriptive statistics, multiple linear regression, moderated regression analysis (MRA), t-tests, and coefficient of determination. Validity testing employed Pearson Product Moment, and reliability was assessed using Cronbach’s Alpha. Findings indicate that e-wallet usage and sales promotions have a significant positive effect on purchase decisions, with a significance value of 0.000. However, digital financial literacy weakens the influence of both variables, as shown by a decrease in the R square value from 45.7% to 32.8% after moderation. In conclusion, while e-wallet usage and sales promotions play essential roles in driving microtransaction purchase decisions, digital financial literacy reduces their impact, highlighting the importance of digital financial understanding in shaping students’ purchase decisions.
Pengaruh Perceived Usefulness, Perceived Ease of Use, dan Literasi Keuangan Terhadap Keputusan Penggunaan Aplikasi Investasi Ummah, Khoiru; Sangka, Khresna Bayu
PROMOSI (Jurnal Pendidikan Ekonomi) Vol 13, No 1 (2025): PROMOSI
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jp.v13i1.11141

Abstract

Digitalisasi telah mengubah cara bertransaksi seorang investor pada pasar modal. Penggunaan aplikasi investasi seperti Bibit, Bareksa, Ajaib, Stockbit, IPOT, RTI Business, dan lain sebagainya telah menjadi trend baru dalam aktivitas keuangan. Penelitian ini bertujuan untuk mengkaji pengaruh Perceived Usefulness, Perceived Ease of Use, dan Literasi Keuangan terhadap keputusan untuk tetap menggunakan aplikasi investasi. Penelitian dilakukan terhadap 165 responden yang merupakan mahasiswa Universitas Sebelas Maret yang pernah atau sedang menggunakan aplikasi investasi setidaknya satu kali dengan pemilihan sampel secara non probabilitas. Hipotesis diuji dengan metode analisis regresi linear berganda berbantuan aplikasi SPSS. Studi membuktikan, keputusan untuk tetap menggunakan aplikasi investasi dipengaruhi oleh perceived usefulness dan literasi keuangan secara signifikan, sedangkan perceived ease of use tidak mempunyai pengaruh yang signifikan. Kajian ini memberikan kontribusi baru terhadap Technology acceptance model (TAM) dan pengembang aplikasi investasi serta institusi pendidikan diharapkan dapat meningkatkan manfaat, kemudahan penggunaan dari aplikasi investasi serta literasi keuangan mahasiswa untuk mendorong penggunaan aplikasi investasi meskipun perceived ease of use tidak berpengaruh kepada keputusan untuk tetap menggunakan aplikasi investasi.
Co-Authors ., Susilaningsih Bintariningtyas, Selfia Dian Perwitasari Dini Octoria Hidayat, Rahmad Wahyu Juwita, Aulia Hapsari Kurniawati, Estetika Mutiaranisa Maarif, Miftachul Nur Chayati Nurdina, Husna Nurrahmawati, An Pradianto, Mi'raj Akbar Rahmanto, Andi Adam Rizki , Saktiana Salman Alfarisy Totalia Sifana, Andrea Siswandari Siswandari, Siswandari Tasya, Cindy Hanna Trisno Martono Ummah, Khoiru Wardani, Eka Widyayu Yvanno, Leonard