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Saiful Almujab
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OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Published by Universitas Pasundan
ISSN : 25492284     EISSN : 25492284     DOI : -
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
Kemampuan Kolaborasi Wirausaha Mahasiswa Melalui Model Project Based Learning (PJBL) Menggunakan Platform babari.id Pada Sub CPMK Merencanakan Usaha Dengan Sistem Maklun Maula, Afief Maula Novendra; Ahman, Eeng; Disman
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 8 No 1 (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.v8i1.12228

Abstract

This research aims to determine the increase in students' collaboration skills through a project based learning model using the babari.id platform in Sub CPMK planning businesses using the maklun system. The research method used is experimentation with a pre-experimental design in the form of a one-shot case study. The population in this study were 5th semester students who were taking entrepreneurship courses at the Economic Education Study Program, FKIP, Pasundan University. The instruments used were initial and final observation sheets. Data analysis used descriptive statistics and inferential statistics, data processing used IBM SPSS Statistics 26. The research results showed that students' entrepreneurial collaboration ability through PJBL using the babari.id platform before treatment was 2.8, including quite good criteria, and after treatment it was 4. 2 is included in the very good criteria, with an average increase of 1.4. The T sig (2-tailed) test results were 0.00 < 0.05. So the hypothesis h0 is rejected while ha is accepted. In this way, there is an increase in students' entrepreneurial collaboration skills through a project based learning model using the babari.id platform in the CPMK sub-planning business using the Maklun system.
ANALISIS DAMPAK TAMBANG EMAS DALAM KEBERLANGSUNGAN EKONOMI DAN PENINGKATAN KESEJAHTERAAN MASYARAKAT MENURUT PRESFEKTIF EKONOMI ISLAM Fadilah, Nur Ainun
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 8 No 1 (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.v8i1.12231

Abstract

Huta Julu Village in Hutabargot District is one of the villages that has natural wealth in the gold mining area. Environmentally friendly gold mining has an environmental impact on society, the economy and changes in the natural environment. Everyone wants to live prosperously, have their daily needs met, and live happily. However, in this era there are still many families who are unable to live in prosperity and meet their daily living needs because of the low income of their family members or partners. That's why the Hutajulu residents decided to work on this gold mine. The aim of this research is to determine the impact of gold mining on economic sustainability and improving community welfare. This research is a qualitative descriptive research with an exploratory approach. Information was collected through direct observation and interviews in the field. The findings show that gold mining management has positive and negative impacts on society and the environment.
FAKTOR-FAKTOR YANG MEMPENGARUHI WAJIB PAJAK MENGGUNAKAN JASA KONSULTAN PAJAK Novi
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 8 No 1 (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.v8i1.12261

Abstract

The purpose of this research is to examine and analyze the factors that influence individual taxpayers using the services of the Nurmalasari Tax Consultant in Surakarta with variables: taxpayer motivation, taxpayer sanctions, taxpayer perceptions, knowledge of taxation, quality of tax consultants. The research population is 250 individual taxpayers at KKP Nurmalasari. The sampling technique is random sampling using Roscoe's theory found 71 taxpayer respondents with multiple linear regression analysis model. Based on the results of this study, the motivation of taxpayers, tax sanctions and the quality of tax consultants have an effect on the use of Tax Consulting Services, taxpayer perceptions and knowledge of taxation have no effect on the use of Tax Consulting Services. The limitation of this research is that it cannot be generalized. The suggestion in this study is that further researchers can use taxpayers at KKP in the Surakarta area. Keywords: Tax Consulting Services, Taxpayer Motivation, Taxpayer Sanctions, Taxpayer Perceptions, Tax Knowledge, Tax Consultant Quality.
PENGARUH PROFITABILITAS, KEPEMILIKAN MANAJERIAL DAN STRUKTUR MODAL TERHADAP INCOME SMOOTHING Elisabeth Angelina; Munandar, Agus
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 8 No 1 (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.v8i1.12270

Abstract

In general, the company's performance is reflected in its financial statements. To provide good company performance, managers must make policies and decisions on choosing accounting methods to finance company operations either by using debt or using equity in acquiring assets to obtain stable profits, not too high, not too low. Based on this basis, this study examines profitability, managerial ownership, and capital structure that affect income smoothing. The research data was taken on the IDX website using the transportation and logistics sector as research subjects for 2018-2021. Based on the results of panel data regression analysis, the variables of profitability, managerial ownership and capital structure have an effect on income smoothing both simultaneously and separately.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN YANG DIMEDIASI OLEH RETURN ON EQUITY (ROE) PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2021 Marda Irvana, Laura
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 8 No 1 (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.v8i1.12313

Abstract

Penelitian ini memiliki maksud untuk mengetahui adanya signifikansi dari pengaruh kepemilikan manajerial, kepemilikan institusional, ukuran dewan komisaris dan return on equity terhadap price to book value pada perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia tahun 2018-2021, sampel yang diambil dalam penelitian ini menggunakan metode purposive sampling dan didapatkan sampel sebanyak 8 perusahaan. Teknik analisis data yang digunakan adalah teknik analisis jalur dengan menggunakan software eviews 10. Hasil penelitian menunjukan bahwa kepemilikan manajerial, kepemilikan institusional dan ukuran dewan komisaris tidak berpengaruh terhadap return on equity. Kepemilikan manaerial dan return on equity berpengaruh negatif terhadap price to book value dan ukuran dewan komisaris berpengaruh positif terhadap price to book value sedangkan kepemilikan institusional tidak berpengaruh terhadap price to book value. Dalam penelitian ini juga menunjukan hasil bahwa return on equity tidak dapat memediasi pengaruh antara kepemilikan manajerial, kepemilikan institusional dan ukuran dewan komisaris.
ANALISIS MARKET OVERREACTION PADA SEKTOR PERBANKAN DI INDONESIA SELAMA PERIODE 2019 - 2021 Hijriahni, Erni; Ferikawita M. Sembiring
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 8 No 1 (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.v8i1.12316

Abstract

Penelitian ini bertujuan untuk mengetahui apakah telah terjadi market overreaction pada perusahaan yang tergabung dalam subsektor perbankan di Bursa Efek Indonesia (BEI) periode 2019-2021. Market overreaction merupakan reaksi berlebihan investor terhadap informasi yang diserapnya, baik atau buruk, dan dapat ditandai dengan pembalikan return pada portofolio pemenang dan portofolio yang kalah dan dapat diukur dengan abnormal return. Penelitian ini dilakukan dengan menggunakan sampel sebanyak 34 perusahaan yang tergabung dalam subsektor perbankan, dan mempunyai periode pengamatan yang terdiri dari periode pembentukan dan periode pengujian. Dalam penelitian ini menggunakan durasi 6 bulan dan diperoleh 5 periode observasi selama periode 2019-2021. Hasil pengujian dengan uji one sample t-test dan Paired sample t-test menunjukkan adanya hasil market overreaction yang signifikan pada sub sektor perbankan sehingga strategi contarian efektif diterapkan dan diterapkan oleh investor karena perbedaan ACAR losser-winner adalah positif. Kata Kunci: Pasar _ overreaction, pembalikan harga _ , strategi _ contarian.
PENGARUH ENVIRONMENTAL SOCIAL GOVERNANCE (ESG) TERHADAP KINERJA KEUANGAN (ROA) DENGAN GENDER DIVERSITY SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS ESG LEADERS PERIODE 2020-2022 Yulianti, Eka; Mulzaki, Hafiz
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 8 No 2 (2024): 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

Abstract

Tujuan dari penelitian ini yakni guna mengidentifikasi seperti apa lingkungan sosial dan tata kelola (ESG) memengaruhi kinerja keuangan (ROA) melalui keragaman gender sebagai variabel pemoderasi pada perusahaan yang tercatata pada ESG Leaders Index dari tahun 2020 hingga 2022. Populasi penelitian ini terdiri dari 46 perusahaan yang tercatat pada ESG Leaders Index dari tahun 2020 hingga 2022. Metode pengambilan sampel yang dipilih pada penelitian ini yakni purposive sampling, sementara jumlah sampel yang diambil adalah 17. Studi menunjukkan bahwa lingkungan sosial dan tata kelola berdampak positif pada Return On Asset, tetapi perbedaan gender tidak dapat memoderasi pengaruh lingkungan sosial dan tata kelola terhadap Return On Asset.
Pengaruh Inovasi Produk dan Pengunjung Showroom Mobil Hyundai Terhadap Penjualan di PT.Hyundai Mobil Indonesia (HMI) Cabang Soekarno Hatta Bandung Asep Purnama
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 8 No 2 (2024): 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.v8i2.12329

Abstract

This study aims to find out how the contribution of product innovation (X1) and showroom visitors (X2) to sales growth (Y) at PT.Hyundai Mobil Indonesia Soekarno Hatta Bandung branch. From 2013 to 2022, the sample population consists of all showroom visitors who have an interest in the products being sold. The information used in this check is optional. By using secondary data, the author's quantitative research method uses the normality test, multicollinearity test, heteroscedasticity test, partial test (t), simultaneous test (f), and test of the coefficient of determination (R2). Research shows that product innovation has a modest but positive effect on sales. Showroom visitors have a significant and positive effect on sales. Sales are heavily influenced by product innovation and showroom visitors. Key words: Product Innovation, Showroom Visitors, Sales
PENGARUH PENDAPATAN PERKAPITA, PERTUMBUHAN EKONOMI DAN TARIF PAJAK TERHADAP TAX RATIO NEGARA ASEAN 2015-2021 Annisa Shela Septiani; Sastradipraja, Usman
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 8 No 1 (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

Abstract

The purpose of this study to analyze the effect of Percapita Income, Economic Growth Rate and Tax Rate on Tax Rations in ASEAN countries period 2015-2021. Quantitative is the method used in this study is. The population in this study are countries that are included in the ASEAN organization period 2015-2021. In this study, purposive sampling was used as a data collection technique with a sample 42 observation from 6 countries. This study used multiple linear regression analysis as an analysis teqnique. This research concluded that simultaneously variable percapita income, economic growth rate and tax rate has no effect on tax rations. Partially, variable percapita income has no effect, economic growth rate has no effect and tax rate has no effect on tax rations.
PEMANFAATAN DIGITAL MARKETING SEBAGAI MEDIA PROMOSI UNTUK MENINGKAT VOLUME PENJUALAN PADA USAHA TOKO ROTI SARI GOOD CIMAHI Ade Ratnawati; Sudrartono, Tiris
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 8 No 1 (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.v8i1.12335

Abstract

This study aims to determine the problems that occur in the sales system used by Sari Good Bakery which has an impact on decreasing sales volume, efforts that can be made to overcomethe problems of the sales system are carried out through promotions using digital marketing on Instagram social media. This study uses a qualitative descriptive method of data from interviews and observations to provide a more in-depth description and information and describe how to increase sales volume for Sari Good bakery after utilizing digital marketing asa promotional medium. Sales features such as Instagram ads, stories, and also hashtags in overcoming the decline in December then after using Instagram as a promotional medium in January, the reach of Instagram customers increased quite a bit, as seen from the increase infollowers, besides that it had an impact on increasing sales volume from December sales of 15,057 pcs. Bread increased to 17,351 up to 15% in January. The latest info such as discounts,and new products at the Sari Good Bakery store. In addition to the use of digital marketing byusing other media to expand the target market, such as other social media and marketplaces.