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OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Published by Universitas Pasundan
ISSN : 25492284     EISSN : 25492284     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Social Sciences
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi is a scientific journal in Jurusan Pendidikan Ekonomi, Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pasundan that serves as a media for publication of ideas, studies and quality research results related to Economic and Economic Education at universities, high schools and vocational schools to support the achievement of educational goals National in the field of economic education.
Arjuna Subject : -
Articles 480 Documents
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DAMPAK KEBERADAAN OBJEK WISATA PANTAI TERHADAP EKONOMI MASYARAKAT DI KECAMATAN BINTAN UTARA KABUPATEN BINTAN Misrina Luthfiyah
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 7 No 2 (2023): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/oikos.v7i2.7542

Abstract

This study aims to determine the impact of the existence of beach tourism objects on the economy of the Bugis village community. This study uses a type of qualitative research. The sample in this study is the community that has owned a business in the coastal tourism object area since the beach has developed with a total of 20 business actors. Data were collected using interviews, observation and documentation which were then analyzed using descriptive analysis techniques. The results of the study show that there is a positive impact from an economic point of view, seen from the type of work, income level, working hours, and community unemployment with the presence of beach tourism objects. The existence of beach tourism objects has a positive impact on the surrounding community, especially in the economic field. It is hoped that the government will adopt policies so that in the future it can improve and regulate strategies for developing coastal areas and the surrounding community can take advantage of coastal tourism objects to improve economic conditions by opening businesses in tourist attraction areas. Keywords: beach tourism object, economic conditions
ANALISIS KEBIJAKAN EKONOMI: RESTRUKTURISASI UTANG SELAMA PANDEMI COVID-19 Riki Firmansah; Syamsir; Aldri Frinaldi; Anjas Muharman
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 7 No 2 (2023): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/oikos.v7i2.7581

Abstract

The Covid-19 pandemic has had a significant impact on the economy. This also causes many customers to have difficulty paying their debts. This study aims to look at the economic policies carried out by the government to be able to carry out debt restructuring during this pandemic. This research was then carried out using an empirical juridical approach. The results of this study then show that many Micro, Small and Medium Enterprises (MSMEs) entrepreneurs experience difficulties in paying their debt obligations. This is because their business has been greatly affected by the existence of the pandemic, either directly or indirectly. The current debt restructuring is going quite well. This policy also then makes credit quality smooth and no longer jammed.
PENGARUH LINGKUNGAN KERJA FISIK DAN KOMPENSASI TERHADAP KINERJA KARYAWAN PADA DINAS PARIWISATA PROVINSI Regya Tirtasari; Bachruddin Saleh Luturlean
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 7 No 2 (2023): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/oikos.v7i2.7597

Abstract

ABSTRAK Pada instansi pemerintahan memiliki SDM yang berkualitas menjadi suatu keharusan agar dapat meraih keberhasilan dalam mencapai tujuannya, apalagi instansi pemerintahan yang notabene merupakan pelayan publik tentunya harus memberikan pelayanan yang prima agar mampu merepresentasikan kinerja pemerintahan secara maksimal. Dalam sekian upaya yang dapat dilakukan dalam mencapai kinerja tersebut diantaranya menerapkan lingkungan kerja fisik yang berkualitas dan kompensasi yang adil. Tujuan penelitian ini adalah mengetahui dan menganalisis pengaruh lingkungan kerja fisik dan kompensasi terhadap kinerja karyawan pada Dinas Pariwisata Provinsi Banten. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif dengan jenis penelitian deskriptif-kausalitas. Pengambilan sampel dilakukan dengan teknik non probability sampling yang digunakan adalah sampling jenuh 54 karyawan Dinas Pariwisata Provinsi Banten. Teknik analisis data yang digunakan analisis deskriptif dan analisis regresi berganda. Berdasarkan hasil analisis deskriptif menunjukan bahwa variabel lingkungan kerja fisik, kompensasi dan kinerja karyawan pada Dinas Pariwisata Provinsi Banten sudah berada dalam kondisi baik.selain itu, berdasarkan hasil penelitian menunjukan bahwa lingkungan kerja fisik dan kompensasi secara parsial dan simultan berpengaruh positif dan signifikan terhadap kinerja karyawan pada Dinas Pariwisata Provinsi Banten. Kata Kunci: Lingkungan Kerja Fisik, Kompensasi, Kinerja Karyawan.
ANALISIS PENGARUH PENGGUNAAN DOMPET DIGITAL TERHADAP MENTAL ACCOUNTING DAN TINGKAT KEPUASAN PADA MASYARAKAT DI SUMATERA UTARA Raudah Azzahra Manurung; Muhammad Lathief Ilhamy Nasution; Nurbaiti
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 7 No 2 (2023): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/oikos.v7i2.7603

Abstract

The purpose of this study was to find out how the influence of using a digital wallet on mental accounting and the level of community satisfaction in North Sumatra. In this survey, using a quantitative descriptive method. The data used in this study are primary data collected through questionnaires from 100 people in North Sumatra with age criteria of 19-24 years. The analysis used is simple linear regression analysis using the IBM SPSS Statistics Version 25 program. Based on the results of the study, it shows that digital wallets have a significant effect on mental accounting and satisfaction levels. Thus, digital wallets make it very easy for people to make transactions. The better the digital wallet application is used, the better the mental accounting and the level of community satisfaction in North Sumatra.
PENGARUH UMUR USAHA, KUALITAS PRODUK, DAN MOTIVASI USAHA TERHADAP KEBERHASILAN USAHA KECIL MENENGAH (UKM) TAHU DAN TEMPE DI KELURAHAN BUKIT BATREM KOTA DUMAI Sri Nurhayati; Henny Indrawati; Brilliant Asmit
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 7 No 2 (2023): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/oikos.v7i2.7614

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh umur usaha, kualitas produk, dan motivasi usaha terhadap keberhasilan UKM tahu dan tempe di Kelurahan Bukit Batrem Kota Dumai. Populasi penelitian pelaku UKM tahu dan tempe di Kelurahan Bukit Batrem Kota Dumai. Sampel penelitian seluruh pelaku UKM tahu dan tempe di Kelurahan Bukit Batrem Kota Dumai yang berjumlah 35 pelaku usaha, dengan teknik pengambilan sampel menggunakan teknik sampling jenuh. Metode pengumpulan data menggunakan kuesioner yang dibagikan secara langsung, dan data yang terkumpul kemudian ditabulasi dan dianalisis menggunakan regresi linier berganda. Pengujian hipotesis dilakukan dengan uji F dan uji t. Berdasarkan hasil penelitian umur usaha, kualitas produk, dan motivasi usaha berpengaruh positif dan signifikan terhadap keberhasilan usaha baik secara simultan maupun secara parsial. Oleh karena itu, apabila pelaku usaha memiliki umur usaha yang cukup lama, memiliki kualitas produk yang dihasilkan baik, dan memiliki motivasi usaha yang tinggi, maka keberhasilan usaha akan tercapai.
THE INFLUENCE OF ECONOMIC MOTIVATION AND PERCEPTIONS OF FOLLOWING TAX BREVET A AND B ON CAREER CHOICE DECISIONS IN TAXATION (Case Study of Students and Alumni of the Accounting Study Program, Faculty of Economics and Business, Jenderal Achmad Yani Univers Ayu Amelia Yulianti; Usman Sastradipraja
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 7 No 2 (2023): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/oikos.v7i2.7706

Abstract

This study aims to determine the effect of economic motivation and perceptions of following tax brevets A and B on career choice decisions in the field of taxation among students and alumni of the FEB UNJANI Accounting Study Program class of 2017-2022. This study amounted to 1,283 population with a sample of 93 people. The research data is based on primary data with simple random sampling technique and uses multiple linear regression tests. The results showed that partially the economic motivation variable had a positive effect on the decision to choose a career in the field of taxation, while the variable perception of following tax certificates A and B had no effect on the decision to choose a career in the field of taxation. However, simultaneously economic motivation and perceptions of following tax brevet A and B have a positive effect on career choice decisions in the field of taxation.
ANALISIS KINERJA KEUANGAN PT.HM.SAMPOERNA DENGAN PT.WISMILAK Tbk PERIODE 2020-2021 Franky Putra; Sri Hermuningsih
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 7 No 2 (2023): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/oikos.v7i2.7710

Abstract

This study aims to analize a comparison of financial performance at PT. HM SAMPOERNA Tbk. with PT. WISMILAK in 2020 and 2021. The research method used in this research is quantitative with manual calculations. The results of the study prove that there are several financial performances that show differences between PT HM SAMPOERNA Tbk. with PT. WISMILAK Tbk.
Pengaruh Manajemen Risiko dan Karakteritsik Komite Audit Terhadap Kinerja Keuangan Perusahaan Salwa Azaria
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 7 No 2 (2023): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/oikos.v7i2.7812

Abstract

This study has the objective of knowing the effect of risk management and the characteristics of the audit committee in the financial performance of a company in various industrial sectors listed on the Indonesia Stock Exchange (IDX) in 2019-2021. This study was conducted by analyzing secondary data through the company's annual report and using purposive sampling as a sampling technique. In this analysis the technique used in the analysis is multiple linear analysis. And the results of this study also show that risk management, audit committee independence, meeting frequency, and audit committee size have no influence on financial performance. However, the competence of an audit committee also influences the company's financial performance.
ANALISIS KOMPARATIF KONDISI EKONOMI PEDAGANG KIOS LANTAI 1 DAN PEDAGANG KIOS LANTAI 2 PASAR BESAR NGAWI PASCA REVITALISASI Fitus Baskara; Hadi Sumarsono
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 7 No 2 (2023): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/oikos.v7i2.7855

Abstract

This study compares the economic conditions of first and second-floor kiosk traders of Pasar Besar Ngawi after the construction and revitalization.Kiosk traders in Pasar Besar Ngawi are the primary subject of this research.For this particular research, the primary data was obtained from 78 respondents. The number of respondents has been calculated through the Slovin formula with a standard error of 10%. Furthermore, the interview method was employed to gather primary data for this research—the interviewees were chosen using a sampling technique known as disproportionate stratified random sampling.The tests used were descriptive statistics and the Mann-Whitney U test. Results show that the market has become deserted, causing many traders to experience a decrease in income and making many traders reduce working hours. A decrease in income was experienced more by traders on the second floor than traders on the first floor. Furthermore, a reduction in working hours was also experienced more by traders on the second floor than traders on the first floor. From the business certainty aspect, traders who stated they could advance were found more on the first floor than the second-floor traders. Furthermore, the results of hypothesis testing through the Mann-Whitney U test prove that there is a significant difference between the income of the first-floor traders and the income of second-floor traders, and there is a significant difference between the profits of first-floor traders and the profits of second-floor traders. The first-floor traders have higher average income than the second-floor traders;also,the first-floor traders have higher average profit than the second-floor traders.
the Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi (Studi Kasus PT. Petrokimia Gresik) Muhammad Nafi Aziz; Erry Andhaniwati
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 7 No 2 (2023): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/oikos.v7i2.7890

Abstract

This study determined whether user involvement, top management support, and personal technical skills influence the performance of the accounting information systems. The object of research was PT. Petrokimia Gresik, with a population of 55 employees of the accounting and finance department which obtained a research sample using simple random sampling of 48 respondents. This study uses a partial least square (PLS) analysis technique with the help of smartPLS 3.0. The results showed that user involvement and top management support had a significant effect on the performance of the accounting information system, while personal technical skills had no effect on the performance of the accounting information system.

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