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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Gayatria Oktalina
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Humanities Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH HUTANG TERHADAP LABA USAHA PADA PERUSAHAAN INDUSTRI YANG BERGERAK DI SEKTOR ROKOK PADA MASA PANDEMI COVID-19 Novika Novika; Yunita Maharani; Gayatria Oktalina
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 7 No 1 (2024): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v7i1.1778

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh hutang jangka pendek dan jangka panjangterhadap Laba Usaha Perusahaan Sub Sektor Rokok Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021. Metode penelitian ini yaitu bersifat kuantitatif dengan menggunakan penentuan sampel jenuh atau totalsampling sebanyak 5 perusahaan. Jenis data yang digunakan adalah data sekunder. Analisis data mengunakanregresi linier berganda serta pengujian hipotesis menggunakan Uji Normalitas, Uji Heteroskedastisitas, UjiMultikolinearitas, Uji Autokorelasi, Uji Analisis Deskiptif, Uji T, dan Uji F menggunakan alat bantu JASP.Hasil penelitian menunjukkan bahwa hutang jangka panjang berpengaruh terhadap laba usaha, namun tidakdengan hutang jangka pendek. Namun keduanya memiliki pengaruh terhadap laba usaha secara simultan.KATA KUNCI: Hutang Jangka Panjang, Hutang Jangka Pendek, Laba Usaha
EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI PENGELOLAAN KEUANGAN DESA BELILIK BERDASARKAN PERMENDAGRI NOMOR 20 TAHUN 2018 Gayatria Oktalina; Maya Silvya
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 7 No 1 (2024): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v7i1.1787

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengelolaan keuangan desa berdasarkan Permendagri nomor 20 tahun 2018, Tentang Pedoman Pengelolaan Keuangan Desa, dan seberapa besar dampak perubahan tersebut terhadap implementasinya di lapangan dengan studi kasus di kampung Belilik di Bangka Tengah. Sumber data diperoleh dari data primer dengan melakukan observasi dan wawancara. Hasil yang diperoleh adalah bahwa desa, bahwa pengelolaan keuangan desa dilakukan, mengacu pada Permendagri nomor 20 tahun 2018. Kesimpulan tersebut masih ada tiga tahapan yang tidak sesuai dengan Permendagri No. 20 Tahun 2018, yaitu tahapan perencanaan, pelaksanaan dan administrasi, dan 2 tahapan sisanya sudah sepenuhnya sesuai, yaitu tahapan pelaporan dan pertanggungjawaban.
INTEGRASI LITERASI KECERDASAN BUATAN DALAM PENDIDIKAN EKONOMI: EKSPLORASI KESIAPAN KOGNITIF DAN ADAPTABILITAS PEMBELAJARAN Gayatria Oktalina
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 03 (2025): Volume 10 No. 03 September 2025 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i04.34706

Abstract

This study aims to analyze the influence of artificial intelligence (AI) literacy on cognitive readiness and learning adaptability within the context of economic education at Universitas Terbuka (Open University). A quantitative survey design was employed, involving 344 undergraduate students. The research instrument was a five-point Likert-scale questionnaire encompassing three main variables: AI literacy, cognitive readiness, and learning adaptability. Data were analyzed using SmartPLS 4.0, including validity and reliability testing, as well as path analysis to examine direct, indirect, and mediating effects among variables. The results revealed that AI literacy had a significant positive effect on both cognitive readiness (β = 0.614; p < 0.001) and learning adaptability (β = 0.318; p < 0.001). Cognitive readiness also significantly influenced learning adaptability (β = 0.467; p < 0.001). Furthermore, mediation analysis indicated that cognitive readiness partially mediated the relationship between AI literacy and learning adaptability (β = 0.287; p < 0.001). Overall, Universitas Terbuka students demonstrated high levels of AI literacy, cognitive preparedness, and adaptability to digital learning environments. These findings reinforce cognitive readiness theory and broaden the digital economic education literature by highlighting AI literacy as not merely a technical skill but a cognitive foundation for adaptive learning in the age of artificial intelligence. The study recommends integrating AI literacy into economic education curricula, developing AI-based pedagogical training for lecturers, and implementing personalized AI-assisted learning systems within open and distance universities.
INTEGRASI LITERASI KECERDASAN BUATAN DALAM PENDIDIKAN EKONOMI: EKSPLORASI KESIAPAN KOGNITIF DAN ADAPTABILITAS PEMBELAJARAN Gayatria Oktalina
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 03 (2025): Volume 10 No. 03 September 2025 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i04.34706

Abstract

This study aims to analyze the influence of artificial intelligence (AI) literacy on cognitive readiness and learning adaptability within the context of economic education at Universitas Terbuka (Open University). A quantitative survey design was employed, involving 344 undergraduate students. The research instrument was a five-point Likert-scale questionnaire encompassing three main variables: AI literacy, cognitive readiness, and learning adaptability. Data were analyzed using SmartPLS 4.0, including validity and reliability testing, as well as path analysis to examine direct, indirect, and mediating effects among variables. The results revealed that AI literacy had a significant positive effect on both cognitive readiness (β = 0.614; p < 0.001) and learning adaptability (β = 0.318; p < 0.001). Cognitive readiness also significantly influenced learning adaptability (β = 0.467; p < 0.001). Furthermore, mediation analysis indicated that cognitive readiness partially mediated the relationship between AI literacy and learning adaptability (β = 0.287; p < 0.001). Overall, Universitas Terbuka students demonstrated high levels of AI literacy, cognitive preparedness, and adaptability to digital learning environments. These findings reinforce cognitive readiness theory and broaden the digital economic education literature by highlighting AI literacy as not merely a technical skill but a cognitive foundation for adaptive learning in the age of artificial intelligence. The study recommends integrating AI literacy into economic education curricula, developing AI-based pedagogical training for lecturers, and implementing personalized AI-assisted learning systems within open and distance universities.
Co-Authors Maya Silvya Novika Novika Yunita Maharani