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Jurnal Pendidikan Ekonomi Undiksha
Published by Universitas Pendidikan Ganesha
ISSN : 25991418     EISSN : 25991426     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Social Sciences
Jurnal Pendidikan Ekonomi Undiksha published by Undiksha Press managed by Department of Economic Education Universitas Pendidikan Ganesha in collaboration with Asosiasi Profesi Pendidik Ekonomi Indonesia. A blind peer-reviewed and open access journal published twice a year (June and December). Jurnal Pendidikan Ekonomi Undiksha has an objective to help researchers publish their work for a wider audience and discover new connections. Jurnal Pendidikan Ekonomi Undiksha considers original research articles and review articles in any research areas of Economic Education.
Arjuna Subject : -
Articles 15 Documents
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Search results for , issue "Vol 12, No 2 (2020)" : 15 Documents clear
Analisis Pengaruh Timbal Balik Antara Penghindaran Pajak Dan Corporate Social Responsibility (CSR) Vincent, Maychelie; Sari, Dian Purnama
Jurnal Pendidikan Ekonomi Undiksha Vol 12, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jjpe.v12i2.28154

Abstract

Perusahaan yang sanggup untuk memposisikan CSR dan aspek perpajakan ke dalam sebuah jalinan rencana sistematis dan strategis akan memperoleh manfaat pada peningkatan kadar competitive advantage perusahaan tersebut. Perencanaan pajak dan aktivitas CSR yang telah dikolaborasikan bermanfaat dalam mendukung pengimplementasian rencana strategis perusahaan dengan menanamkan nilai di benak masyarakat dan konsumennya sekalipun penghindaran pajak ataupun CSR menjadi motivasi awal perusahaan melakukan strategi yang dimiliki. Desain penelitian adalah kuantitatif dengan pengujian hipotesis. Data penelitian adalah laporan keuangan tahun 2016-2018. Objek penelitian adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia. Teknik analisis data adalah regresi linier berganda. Tujuan penelitian adalah untuk menguji dan menganalisis pengaruh penghindaran pajak terhadap Corporate Social Responsibility (CSR) dan Corporate Social Responsibility (CSR) terhadap penghindaran pajak. Hasil penelitian menunjukan bahwa penghindaran pajak berpengaruh positif terhadap CSR dan CSR berpengaruh positif terhadap penghindaran pajak oleh sebab perusahaan dengan tingkat agretivitas tinggi pada aspek perpajakan akan cenderung mengungkapkan informasi CSR secara berlebih, baik untuk tujuan menguntungkan korporasi ataupun pengalokasian dana kepada aktivitas bernilai tambah.
Media Pembelajaran Audio Visual Berbasis Aplikasi Canva Rahmatullah, Rahmatullah; Inanna, Inanna; Ampa, Andi Tenri
Jurnal Pendidikan Ekonomi Undiksha Vol 12, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jjpe.v12i2.30179

Abstract

This study aims to develop audio visual learning media based on the Canva application. This study uses a Research and Development approach with the stages of initial analysis, material identification, product preparation, and testing. After the product is developed, a feasibility assessment is carried out by the expert to see the feasibility of the media design, match between content, design completeness, and attractiveness. Based on the results of expert judgment, the design of audio visual learning media based on the Canva application obtained a score of 82.28 percent with the very feasible category. The results of limited student responses obtained a score of 86.73 percent with the very feasible category. From the results of expert and student assessments, it means that the Audio-visual learning media based on the Canva application is suitable for use in pilot schools. The results of the first cycle 1 field trials were 67.13 percent and second cycle  was 88 percent. The percentage of student learning outcomes shows an increase. This shows that it is easier for students to master labor material using audio-visual learning media based on the Canva application with very good criteria. Thus, the media developed can be used in online and offline learning.
Disparitas Pendapatan Asli Desa (PADes) dan Pengelolaan Keuangan Dana Desa Karyada, I Putu Fery; Ayu, Putu Cita; Mahayasa, I Gede Aryana
Jurnal Pendidikan Ekonomi Undiksha Vol 12, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jjpe.v12i2.29853

Abstract

Dana Desa have been widely used to increase the village income. However, at present, there is a fairly high PADes gap between villages. This study aim to analyze PADes and financial management of Dana Desa. The research method uses descriptive. Data was collected using surveys and direct interviews with the Perbekel (headman). The results of the study stated that the PADes consisted mostly of village business in the tourism sector. Whereas for the small PADes, they could not take advantage of the village potential so that the source of PADes was from bank interest. In addition, the difference in PADes is due to utilization of Dana Desa on indicators of local potential utilization and community empowerment. Village PADes is high because Dana Desa have focused on programs of utilizing local potential and community empowerment.
Implementasi Social Entrepreneurship pada Koperasi Wanita Srikandi Hartanti, Vegy Dwi; Setiaji, Khasan
Jurnal Pendidikan Ekonomi Undiksha Vol 12, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jjpe.v12i2.29772

Abstract

The study aims to known  what motivation which underlie the business founder to choose  social entrepreneurship in establishing Koperasi Wanita (Kopwan) Srikandi, how the implementation of social entrepreneurship implemented on the activities of Kopwan Srikandi, and the impact appeared of the implementation social entrepreneurship in Kopwan Srikandi. The study was used qualitative approach with case study design. The techniques of collecting data used in this study are observations, interviews, and document studies. Data analysis techniques used in this study was by collecting data, data reduction, presentation and conclusion. The result of this research show that in the establishment of Kopwan Srikandi, it underlie by the consciousness of the founder in seeing and identifying the social problems in society, then implemented in a business entity that is a cooperative with a social mission which is expected to solve the problems. Kopwan Srikandi have two business units, there are saving and loan unit and production unit in which both of them implement the social entrepreneurship. It can be seen from the existence of cooperative entrepreneurs and type of activities that contain a social values. The impacts of social entrepreneurship appeared in Kopwan Srikandi are the improvement of human resources, the development of local natural resources and the improvement of the economic activities of the community.
Pengembangan Buku Ajar Ekonomi Internasional sebagai Refleksi Perekonomian Global Prasetyo, Novi Eko; Rakhmadian, Miftah
Jurnal Pendidikan Ekonomi Undiksha Vol 12, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jjpe.v12i2.29333

Abstract

The focus of developing this international economics textbook is to reflect on the global economy. The assessment of global economic conditions is an achievement of international economic learning. The learning process will be directed at the student's ability to think critically and systematically to achieve learning goals. International economics books have several advantages including 1) This book is in accordance with the economic education study program curriculum, 2) This book is presented contextually so that it can reflect the international economic system in accordance with existing developments. The purpose of this research and development is a reflection of the global economy on national economic conditions. By using the Research and Development (R&D) method, researchers can develop this book according to existing needs. This book has 5 chapters of discussion. The results of the implementation of the application of the international economics book obtained a "very good" score.

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