Jurnal Riset Pendidikan Ekonomi
Jurnal Riset Pendidikan Ekonomi (e-ISSN : 2540-9247) : Terbit dua kali setahun (April, Oktober) berisi tentang hasil penelitian, gagasan konseptual, kajian dan aplikasi teori, resensi buku dan tulisan praktis dalam bidang pendidikan ekonomi diterbitkan oleh Fakultas Ekonomika dan Bisnis Universitas Kanjuruhan Malang.
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<![CDATA[Pengaruh corporate social responsibility, ROA, leverage, size terhadap agresivitas pajak ]]>
<![CDATA[Della Dwi Rahayu]]>;
<![CDATA[Eko Wahjudi]]>
<![CDATA[ Jurnal Riset Pendidikan Ekonomi Vol. 7 No. 1 (2022): APRIL ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang ]]>
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DOI: 10.21067/jrpe.v7i1.5791
<![CDATA[The purpose of this research is to analyze the effect of corporate social responsibility, ROA, Leverage, and Size on tax aggressiveness which is proxied by effective tax rate. This research uses a purposive sampling method by setting several criteria and uses secondary data, namely data on manufactured companies listed in IDX on period 2019, getting the results of 33 companies, data is obtained through access to the official IDX and NCSR websites, this research uses multiple linear regression analysis. The results of the research showed significant and positive effect results between the economic, environmental, social dimensions of CSR on tax aggressiveness, variable ROA, and size also showed significant and positive effect results on tax aggressiveness, while the result of leverage on tax aggressiveness is showed significant and negative effect.]]>
<![CDATA[Pengembangan bahan ajar modul berbasis flipbook pada mata peajaran komputer akuntansi transaksi perusahaan dagang guna mendukung proses pembelajaran peserta didik XII AKL 1 di SMKN 1 Jombang ]]>
<![CDATA[Yusi Nisfu Syabana]]>;
<![CDATA[Joni Susilowibowo]]>
<![CDATA[ Jurnal Riset Pendidikan Ekonomi Vol. 7 No. 1 (2022): APRIL ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang ]]>
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DOI: 10.21067/jrpe.v7i1.5803
<![CDATA[Development research, whose purpose is to form new products. This research model in the form of 4D development includes Define, Design, Develope, and Disseminate by Thiagarajan, Dorothy S.Semmel &Melvyn I. Sommel. But at the dissemination stage (Dissemination) researchers have limited capabilities when carrying out the spread. Due to time and cost constraints. The subjects of this study include linguists, material experts, and graphicists with the type of method chosen is qualitative and quantitative. Quantitative data in the form of validity sheets that have been scored by validators in the form of percentages and qualitative data in the form of notes based on the product study of the study that is then described for improvement. Research instruments in the form of open and closed questionnaires containing research sheets and validity test sheets from material experts, linguistics, graffiti, and validators. And compiled based on the feasibility of teaching materials by BSNP (2014). Based on the study sheet produces analysis with qualitative descriptive while validation sheet produces analysis with quantitative descriptive. Techniques for data analysis are qualitative and quantitative. Descriptiveikualitative contains analysis sheets to study the stuffing of suggestions and criticisms from expert lecturers as a completeer of flipbook-based modules that have been developed. While descriptive quantitative contains validity sheets from experts. The main purpose of this study is to analyze how the development process and feasibility in this development researchers concluded that the development of flipbook-based module teaching materials in computer subjects accounting transactions of trading companies is declared feasible because it obtained 86%.]]>
<![CDATA[Analisis profitabilitas pada perusahaan pertambangan batubara yang terdaftar di bursa efek Indonesia ]]>
<![CDATA[Muhammad Nurron]]>;
<![CDATA[Dhani Ichsanuddin Nur]]>
<![CDATA[ Jurnal Riset Pendidikan Ekonomi Vol. 7 No. 1 (2022): APRIL ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang ]]>
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DOI: 10.21067/jrpe.v7i1.5840
<![CDATA[Indonesia is a developing country that has abundant natural resources potential, one of which is coal mining which is one of Indonesia's leading commodities, one of the efforts to achieve the goal of coal mining companies is always trying to maximize profits. Many factors can affect a company's profitability level. This study aims to analyze the influence of variable liquidity, company size, sales growth, and debt to asset ratio on the profitability of manufacturing companies in Indonesia.The population of this study is coal mining sub-sector companies registered in IDX in 2014 – 2018. The sample was taken using purposive sampling method so that 20 companies qualified as samples were obtained. This study uses regression analysis method to determine the influence of free variables consisting of liquidity, company size, sales growth, debt to asset ratio to profitability (ROA) of the company.The results showed that variable liquidity and also the size of the company contributed to the profitability of the company, while sales growth and also debt to asset ratio did not contribute to the profitability of coal mining companies.]]>
<![CDATA[Pengaruh return on equity dan debt to equity ratio terhadap stock return ]]>
<![CDATA[Alpiner Tamba]]>
<![CDATA[ Jurnal Riset Pendidikan Ekonomi Vol. 7 No. 1 (2022): APRIL ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang ]]>
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DOI: 10.21067/jrpe.v7i1.5870
<![CDATA[This study aims to examine the effect of Return On Equity (ROE) and Debt to Equity Ratio (DER) on Stock Prices of Food and Beverages Sector Companies Listed on the Indonesia Stock Exchange. The data used in this research is secondary data which comes from the financial statements of companies on the Indonesia Stock Exchange. The population used in this study were all companies in the food and beverage sector listed on the IDX. This study uses purposive sampling technique with predetermined criteria. The number of samples used in this study were 7 companies. The analytical method used is multiple linear regression analysis.]]>
<![CDATA[Peran internal audit atas kualitas laporan keuangan pada perusahaan ]]>
<![CDATA[Eric Fauzi]]>;
<![CDATA[Dwi Urip Wardono]]>
<![CDATA[ Jurnal Riset Pendidikan Ekonomi Vol. 7 No. 1 (2022): APRIL ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang ]]>
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DOI: 10.21067/jrpe.v7i1.6277
<![CDATA[This writing aims to research and determine the role of internal audit on the quality of financial statements in the company. Financial statements are an important part of a company so that they can be taken into consideration in making company decisions. Therefore, the quality of financial reports must be considered because it can affect the decision making of stakeholders. The role of internal audit is highlighted as one that has an important role to improve the quality of financial reports. The sample used in this study is an internal audit who works in a property company. This writing uses a descriptive method, namely, a method that concludes, presents, and analyzes data so as to produce a fairly clear picture of this writing. The results of this study indicate that internal audit plays a role in the quality of the company's financial statements]]>
<![CDATA[Pengembangan media pembelajaran berbasis camtasia studio pada mata pelajaran ilmu pengetahuan sosial (IPS) ]]>
<![CDATA[DK Refia Putri]]>;
<![CDATA[Lilik Sri Hariani]]>;
<![CDATA[Walipah Walipah]]>
<![CDATA[ Jurnal Riset Pendidikan Ekonomi Vol. 7 No. 1 (2022): APRIL ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang ]]>
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DOI: 10.21067/jrpe.v7i1.6290
<![CDATA[This study aims to produce learning media products that are suitable for use in social science subjects (IPS) for social mobility material for class VIII students at SMPN 2 Wagir. This research includes research and development (R&D) with the Dick & Carey development model. The development of learning media is carried out in several stages, namely: needs analysis, material identification, student characteristics analysis, instructional objective analysis, product design/product manufacture, design validation, and product revision. This media development was validated by media experts, material experts, linguists, and field trials involving 32 students were carried out. Types of data obtained in the form of qualitative data and quantitative data. Data collection procedures used were observation, interviews, and questionnaires. Data analysis includes qualitative data analysis and quantitative data analysis. The results showed that the development of learning media based on Camtasia Studio in social science subjects (IPS) class VIII SMPN 2 Wagir was feasible to use. This is indicated by; the results of the media expert validation were included in the "very feasible" category with a score of 93%, the material expert validation results were included in the "very feasible" category with a score of 90%, the linguist validation results were included in the "very feasible" category with the score obtained by 95%. The results obtained in the field trial assessment were 88% (very good).]]>
<![CDATA[Implementasi triple helix of economic education terintegrasi sustainable develompent goals (SDGs) dalam konteks merdeka belajar kampus merdeka ]]>
<![CDATA[Riril Mardiana Firdaus]]>;
<![CDATA[Endah Andayani]]>;
<![CDATA[Udik Yudiono]]>;
<![CDATA[Walipah Walipah]]>
<![CDATA[ Jurnal Riset Pendidikan Ekonomi Vol. 7 No. 1 (2022): APRIL ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang ]]>
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DOI: 10.21067/jrpe.v7i1.6404
<![CDATA[The objective of the Merdeka Belajar Kampus Merdeka policy is to encourage students to master various fields of knowledge with their fields of expertise. This policy provides an opportunity for students to choose the courses they will take based on their own wishes. The implementation of the Merdeka Belajar Kampus Merdeka policy encourages the learning process in higher education to be more autonomous and flexible. Not only highly educated but also able to become agents of change in small and large scope. The resulting changes and innovations are able to make a maximum contribution to the progress of a nation that has quality human resources. In general, this research is based on the principles of descriptive analytic/descriptive analysis. It is said to be analytical because in this research the point is to understand the extent to which the implementation of the Triple Helix Of Economic Education is integrated with the SDGs in the context of MBKM. The population in this study were all students of economic education at the Universitas PGRI Kanjuruhan Malang who had implemented MBKM, Economic Education Lecturers, Practitioners from the Economics MGMP Teacher Malang City and the Buring Village Government, Kedungkandang District as partners. From the results of the research that has been done, namely the implementation of the Triple Helix in the Economic Education Study Program that is integrated in a sustainable manner in the Merdeka Belajar Kampus Merdeka Context (MBKM), the results are quite satisfactory from the point of view of academics (lecturers), practitioners, and government institutions.]]>
<![CDATA[Pengaruh capital intensity dan corporate social responsibility terhadap agresivitas pajak dengan profitabilitas sebagai pemoderasi ]]>
<![CDATA[Lodang Prananta Widya Sasana]]>;
<![CDATA[Khairul Masyuri]]>;
<![CDATA[I Gede Adi Indrawan]]>;
<![CDATA[Jarno Carito]]>
<![CDATA[ Jurnal Riset Pendidikan Ekonomi Vol. 7 No. 1 (2022): APRIL ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang ]]>
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DOI: 10.21067/jrpe.v7i1.6524
<![CDATA[Taxes have an element of coercion resulting in many companies as taxpayers trying to practice tax resistance. Tax aggressiveness is one of the obstacles that occur in tax collection, resulting in reduced state treasury revenues. Tax aggressiveness can be done through a mechanism that is classified as tax evasion or tax avoidance. This study aims to determine and obtain empirical evidence of the effect of Capital Intensity and Corporate Social Responsibility on Tax Aggressiveness with Profitability as a moderator in LQ 45 companies listed on the Indonesia Stock Exchange (IDX). This research was conducted in the period 2014 – 2018 with a total research sample of 8 companies and using a purposive sampling method. This study uses descriptive statistical analysis techniques and multiple linear regression methods and tests on moderating variables with the Moderated Regression Analysis (MRA) method. The results of this study prove that Capital Intensity has a significant effect on Tax Aggressiveness, but Corporate Social Responsibility has no effect on Tax Aggressiveness. Meanwhile, simultaneously, Capital Intensity and Corporate Social Responsibility have a significant effect on Tax Aggressiveness. In addition, the results of this study also prove that profitability cannot moderate the corporate social responsibility variable on tax aggressiveness.]]>
<![CDATA[Analisis pengaruh pendapatan asli daerah, dana alokasi umum, penanaman modal dalam negeri dan penanaman modal asing terhadap produk domestik regional bruto di provinsi Jawa Timur ]]>
<![CDATA[Nurlaili Tito Wardani]]>;
<![CDATA[Muchtolifah Muchtolifah]]>
<![CDATA[ Jurnal Riset Pendidikan Ekonomi Vol. 7 No. 1 (2022): APRIL ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang ]]>
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DOI: 10.21067/jrpe.v7i1.6707
<![CDATA[The scientific study aims to determine the ipact or effect of Region own source Revenue, General Allocation Fund, Domestic Invesment, and Foreign Invesment in Gross Domestic Regional Product, as well as knowing the government’s efforts in overcoming the decline in Gross Domestic Regional Product. This is a quantitative scientific study. Quantitative data used is secondary data originating from the BPS Jatim website between 2011 and 2020. The scientific study uses multiple linier analysis with F analysis tets and t analysis test. From the results of the analysis it isknown that Region own source Revenue, General Allocation Fund, Domestic Invesment, dan Foreign Invesment have a significant effect on Gross Domestic Regional Product. Region own sourec Revenue sigificant impact on Gross Domestic Regional Product, whereas General Allocation Fund, Domestic Invesmemnt, adn Foreign Invesment no significant impact. Efforts made by the government in overcoming the decline in Gross Domestic Regional Product there are 2 ways, namely deferring income tax and providing additional funds to reduce the economic impact.]]>
<![CDATA[Pengaruh literasi ekonomi dan lingkungan sosial terhadap perilaku pembelian impulsif pada mahasiswa ]]>
<![CDATA[Novi Pujiastuti]]>;
<![CDATA[Reza Reza]]>;
<![CDATA[Ratna Fitri Astuti]]>
<![CDATA[ Jurnal Riset Pendidikan Ekonomi Vol. 7 No. 1 (2022): APRIL ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang ]]>
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DOI: 10.21067/jrpe.v7i1.6710
<![CDATA[The role of economic literacy and the social environment is important in causing impulsive buying behavior in student purchases. This study aims to determine how the influence of economic literacy and social environment on students' impulsive buying behavior. The data was collected by distributing questionnaires to 132 students and interviewing 15 students to find out responses to the state of economic literacy, social environment, and students' impulsive buying behavior. Based on the results of the study, it is found that there is a partial and significant influence between economic literacy on student impulse buying behavior, a partial influence between social environment on impulsive buying behavior, a simultaneous influence between economic literacy and social environment on impulsive buying behavior. With the application of the knowledge of economic literacy that students have, and not following the culture or habits that exist in the surrounding environment in purchasing so that students' impulsive buying behavior does not occur.]]>
