Jurnal Pendidikan Ekonomi Undiksha
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.
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Profitabilitas Perusahaan Dilihat dari Perputaran Kas, Perputaran Piutang dan Piutang Tak Tertagih
Jordan, Vicky;
Lilia, Wirda
Jurnal Pendidikan Ekonomi Undiksha Vol. 12 No. 2 (2020)
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/jjpe.v12i2.25824
In the financial sector, cash turnover, accounts receivable turnover and accounts receivable turnover are very important to the profitability of a company. In this case, the company must implement a system to control receivables and also ensure that credit sales are carried out effectively and efficiently so that receivables do not turn into bad debt so that both sales and profits can increase. For this reason, it is necessary to control receivables at PT. PAP to ensure all receivables are paid on time. PT. PAP uses a third party, namely leasing for the accounts receivable process. The research approach used is quantitative research and the type of research used is descriptive research. The source of the data in this study is the secondary population data used in this study, namely all financial statements of PT. PAP obtained a sample of 60 months in 5 years (2014-2018). The coefficient of determination in this study was 80.4%, the remaining 19.6% was explained by other variables outside the study. The results of the study are based on multiple linear regression models and hypothesis testing using the f test and t test. Cash turnover, accounts receivable turnover and uncollectible receivables have a positive and significant effect on profitability at PT. PAP
Minat Berwirausaha ditinjau dari Pengaruh Pendidikan Kewirausahaan dan Motivasi Berwirausaha
Ngundiati, Nuryatim;
Fitrayati, Dhiah
Jurnal Pendidikan Ekonomi Undiksha Vol. 12 No. 2 (2020)
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/jjpe.v12i2.26011
The purpose of study was to analyze the effect of entrepreneurship education and entrepreneurial motivation on entrepreneurial interest in class XII MAN 1 Mojokerto students. This research type is a quantitative approach, total sample of 105 students. The results of study found that entrepreneurship education and entrepreneurship motivation simultaneously have a positive effect on entrepreneurial interest. Partially entrepreneurship education and entrepreneurship motivation have a positive effect with entrepreneurial interest. Entrepreneurship education and entrepreneurship motivation were able to explain the intrepreneurship interest by 63.8%, the rest is influenced by variables outside the study
Penerapan Model Pembelajaran Problem Based Learning (PBL) Untuk Meningkatkan Hasil Belajar Siswa Materi Laporan Keuangan
Pramitha, Devanda Arly;
Wahjudi, Eko
Jurnal Pendidikan Ekonomi Undiksha Vol. 12 No. 2 (2020)
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/jjpe.v12i2.26390
The purpose of this study is to analyze whether the Problem Based Learning (PBL) learning model can improve student learning outcomes of service company financial statements. This type of research is library research or literature study. The results obtained based on previous research, it is found that the Problem Based Learning (PBL) learning model can improve student learning outcomes in the material of financial services companies. This is because the Problem Based Learning (PBL) learning model can improve students' learning abilities to think critically, solve problems, and be able to organize their knowledge by going through the process of solving a problem that has been implemented. This shows that this learning model is appropriate and relevant to be applied in financial statement material because in that material requires direct skills and deeper understanding so students can better understand a material if they must be directed to a real problem and must be resolved.
Faktor Penentu Penerimaan Devisa di Provinsi Bali: Analisis Partial Adjustment Model
Sanjaya, Putu Krisna Adwitya;
Dewi, Made Heny Urmila;
Dewi, Ni Putu Martini
Jurnal Pendidikan Ekonomi Undiksha Vol. 12 No. 2 (2020)
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/jjpe.v12i2.26430
For a country whose exports are very limited, the government is always trying to find other sources that can be expected to increase the country's foreign exchange income. Such is the case with the Province of Bali. One effort to increase foreign exchange earnings is to develop tourism as a strategic core in order to create investment and accelerate economic growth. The research objective is to determine the effect of the number of foreign tourist visits, length of stay of tourists, export volumes of handicraft commodities and foreign exchange earnings in the previous year on foreign exchange earnings in Bali simultaneously and partially. This research uses the times series data 1994-2019 with the Partial Adjustment Model method. This study found the fact that the number of foreign tourist visits, the length of stay of tourists, the volume of exports of handicraft commodities and foreign exchange earnings in the previous period had a significant effect simultaneously on foreign exchange earnings in Bali Province. Partially, the volume of exports of handicraft commodities and foreign exchange earnings in the previous year had a positive and significant effect on foreign exchange earnings in the Province of Bali during the analysis period, while the length of stay of tourists did not significantly influence foreign exchange earnings in the Province of Bali in 1994-2019. Local Governments need to take concrete policies regarding the handling of the problem of foreign exchange earnings, for the coming period should the variables raised in this study need to be considered as strategic real indicators that affect foreign exchange earnings. Increased foreign exchange earnings should be strived to be absorbed in all sectors to accelerate the growth and economic development of Bali in order to realize a prosperous society.
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
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DOI: 10.23887/jjpe.v12i2.28154
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.
Prestasi Belajar dan Karakteristik Orang Tua: Studi Perbandingan Sekolah Menengah Atas Perkotaan-Pedesaan
Khusaini, Khusaini;
Muvera, Muvera
Jurnal Pendidikan Ekonomi Undiksha Vol. 12 No. 2 (2020)
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/jjpe.v12i2.28343
Rural-urban gaps in development lead to disparities in income, poverty, and the disparity in education. This study intends to examine the differences in public senior high schools (SMA) in urban and rural areas. This comparisons were analyzed according to the characteristics of learning achievement, school conditions, and characteristics of teachers in rural and urban areas. Researchers set the school as the object of research, namely SMA Negeri 14 Tangerang Regency representing rural areas and SMA Negeri 7 Kota Tangerang Selatan representing urban areas. Atuthors used valid and reliable the research instruments. The target populations size were 7.206 students and terachers. The samples size were 100 students and 89 teachers with simple random sampling technique. The hypothesis test used Mann-Whitney U-test. The results showed that urban senior high school was more better than rural based on students achivement and parental characteristics, but the characteristics of teachers and school facilities did not differ significantly. This study contributed in providing policy input to local governments and rural schools to encourage improved learning achievement and pay attention to the situation of their parents.
Pengembangan E-Work Team Berbantuan Telegram Berbasis Blended Learning Mata Kuliah Kewirausahaan
Pramesti, Diana;
Kusuma, Adevia Indah
Jurnal Pendidikan Ekonomi Undiksha Vol. 12 No. 2 (2020)
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/jjpe.v12i2.29098
Penelitian ini bertujuan untuk mengetahui kelayakan e-work team berbantuan telegram berbasis blended learning sebagai bahan ajar mata kuliah kewirausahaan. Penelitian ini termasuk ke dalam penelitian pengembagnan dengan model pengembangan ADDIE yang terdiri atas lima tahapan yaitu: 1) analysis; 2) design; 3) development; 4) implementation; dan 5) evaluation. Subjek uji coba penelitian ini adalah mahasiswa PGSD Universitas Muhammadiyah Bangka Belitung. Pengumpulan data dilakukan dengan menggunakan angket kelayakan produk yang dinilai oleh ahli materi dan media, serta angket penilaian respon pengguna ditinjau dari aspek materi dan media. Hasil penelitian ini menunjukkan bahwa e-work team berbantuan telegram berbasis blended learning layak digunakan sebagai bahan ajar dan media pembelaran untuk mata kuliah kewirausahaan. Hasil uji coba produk ditinjau dari aspek materi sebesar 88,4% dalam kategori sangat baik dan aspek media sebesar 88,3% dalam kategori sangat baik. Ditinjau dari hasil tersebut terbukti bahwa produk yang dikembangkan layak digunakan untuk mendukung pembelajaran kewirausahaan.
Implementasi Digital Marketing Pada UMKM di Kabupaten Klungkung dalam Meningkatkan Profit
Pramawati, I.D.A Tantri;
Putri, Kompiang Martina Dinata;
Mulyawan, Arya
Jurnal Pendidikan Ekonomi Undiksha Vol. 12 No. 2 (2020)
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/jjpe.v12i2.29305
Technology in the digital world and the internet has greatly contributed to changes in marketing activities, which were previously conventional (offline) strategies but have now changed to digital (online). Digital marketing makes it easier for their businesses in the marketing process for the products they sell.This study took place in Klungkung Regency, Bali Province. Descriptive qualitative method to adjust opinions between researchers and informants. Selection of this method because the analysis could not be in the form of numbers and more researchers describe all the phenomena that exist in the community clearly. This study using observation, interviews, documentation and sampling technique was purposive sampling with the object of research being the owners of SMEs in Klungkung Regency. The purpose of this research is to find out SMEs actors in understanding digital marketing; to determine the use of social networks by SMEs players as digital marketing media; to find out the effect of digital marketing on increasing commodity profits for SMEs.Results from this study is their interest in SMEs to use digital marketing in the marketing of SMEs products; Brand awareness generated by using digital marketing affects profits; separation of accounts online stores with their personal accounts, this is done so in a social media management can actively focus for promoting SMEs
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
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DOI: 10.23887/jjpe.v12i2.29333
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.
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
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DOI: 10.23887/jjpe.v12i2.29772
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.