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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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PENGARUH PENERAPAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH (SIPKD) DAN STANDAR AKUNTANSI PEMERINTAH (SAP) TERHADAP AKUNTABILITAS LAPORAN KEUANGAN DAERAH Rosita, Euis Nisa; Rosalina, Resmi Ranti
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.v8i1.12337

Abstract

Laporan keuangan daerah sangat penting bagi perencanaan anggaran pemerintah. Tujuan riset ini ialah untuk menganalisis bagaimana lembaga pemerintah dapat memperoleh manfaat dari teknologi informasi dan prinsip-prinsip akuntansi yang mendorong pelaporan keuangan yang transparan dan dapat dipertanggungjawabkan. Strategi kualitatif berdasarkan tinjauan literatur yang komprehensif dipakai dalam penelitian ini, riset ini meninjau beberapa jurnal yang mempunyai hubungan akuntabilitas laporan keuangan daerah (y) pada sektor pemerintah sebagai variabel dependen, dan penerapan sistem informasi pengeloaan keuangan daerah (x1) dan standar akuntansi pemerintah (x2) sebagai variabel independen. Hasil dari penelitian menunjukan bahwa 8 dari 10 artikel jurnal mendapat pengaruh positif pada variabel sistem informasi pengelolaan keuangan daerah (SIPKD) dan standar akuntansi pemerintah (SAP) kepada akuntabilitas laporan keuangan daerah, sementara 2 artikel jurnal lain mendapat hasil pengaruh positif pada variabel x1 dan tidak positif pada variabel x2.
Pengaruh Good Corporate Governance terhadap Firm Value dengan Return On Assets sebagai Variabel Intervening pada Perusahaan Sektor Makanan Dan Minuman Di BEI Periode Tahun 2018 – 2021 Maharani Putri, Vanissa; Frido Saritua Simatupang, Frido Saritua Simatupang
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.v8i1.12338

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance yang di proksikan dengan dewan komisaris independen, kepemilikan manajerial dan kepemilikan institusional terhadap nilai perusahaan dengan return on assets sebagai variabel intervening pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia Periode 2018-2021. Metode penelitian yang digunakan yaitu metode kuantitatif. Populasi dalam penelitian ini yaitu perusahaan1ndepe makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Total sampel dalam penelitian ini yaitu ada 17 perusahaan yang ditentukan melalui purposive sampling, dan data yang digunakan dalam penelitian ini adalah data sekunder yang berupa laporan keuangan. Penelitian ini menggunakan analisis jalur dengan bantuan Eviews 12. Hasil penelitian secara parsial menunjukkan bahwa dewan komisaris independen berpengaruh positif terhadap nilai perusahaan, kepemilikan manajerial tidak berpengaruh terhadap nilai perusahaan, kepemilikan institusional tidak berpengaruh terhadap nilai perusahaan, dewan komisaris independen tidak berpengaruh terhadap return on assets, kepemilikan manajerial tidak berpengaruh terhadap return on assets, kepemilikan institusional berpengaruh positif terhadap return on assets, return on assets tidak berpengaruh terhadap nilai perusahaan, return on assets tidak memediasi dewan komisaris independen terhadap nilai perusahaan, return on assets tidak memediasi kepemilikan manajerial terhadap nilai perusahaan, dan return on assets tidak memediasi kepemilikan institusional terhadap nilai perusahaan.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN RETURN ON ASSET SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021 Sitorus, Andreas
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.v8i1.12351

Abstract

The purpose of this study was to examine the effect of good corporate governance on firm value mediated by return on assets in insurance companies listed on the Indonesia stock exchange in the 2017-2021 period. The sample collection technique using purposive sampling obtained a total of 14 companies and in this study researchers used descriptive and associative statistics. The data analysis technique used in this study is multiple regression analysis and expanded with path analysis, sobel test, classical assumption test, and coefficient of determination. The results of this study indicate that the audit committee has a positive effect on Tobins'Q, institutional ownership has a negative effect on Tobins'Q. while the independent board of commissioners, return on assets has no effect on Tobins'Q. Return on assets cannot mediate against institutional ownership of Tobins'Q, Return on assets cannot mediate against independent commissioners on Tobins'Q, Return on assets cannot mediate against the audit committee on Tobins'Q Keywords: institutional ownership, independent board of commissioners, audit committee, return on assets, tobins'q
Pengaruh Pendidikan Kewirausahaan, Kepribadian, dan Lingkungan Keluarga Terhadap Minat Berwirausaha Pada Siswa SMAN 2 Kampar Timur Nuraika, Pebby Aryu
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.v8i1.12352

Abstract

This study aims to determine the effect of entrepreneurship education, personality and family environment on interest in entrepreneurship in class XII students of SMAN 2 Kampar Timur. This study uses a descriptive quantitative approach. The population in this study were all 52 students of class XII at SMAN 2 Kampar Timur. The research instrument uses a questionnaire. Data analysis techniques in this study were descriptive analysis, classic assumption test, and hypothesis testing using SPSS version 24. The results showed that entrepreneurship education, personality and family environment together had a positive and significant effect of 50.1% on interest in entrepreneurship in class XII students of SMAN 2 Kampar Timur. Keywords: Interest in Entrepreneurship, Entrepreneurship Education, Personality, Family Environment.
ANALYSIS OF THE APPLICATIONS OF SME ACCOUNTING APPLICATIONS IN RECORDING THE FINANCIAL STATEMENTS OF FIRDAUS CUCIAN BOGOR Maryani, Leni; Yogaswara, S. Marten; Natawijaya, Thania Marsella Chandra; Sopiansah, Veri Aryanto
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

This research aims to determine the application, limitations faced and the efforts made by Firdaus Cucian Bogor in using the UKM Accounting application. The research method used is qualitative descriptive. The research results show that the application of the SME Accounting application was well received because it helps and makes it easier to produce financial reports. Limitations in its application are the cashier's lack of skill in the fields of finance and information technology, the cashier still lacks discipline in inputting transactions, and the cashier's cell phone does not yet have the facilities to access the application. The limitation of the application is that there is no facility to produce notes on financial reports according to SAK EMKM. Efforts to overcome limitations include providing basic financial management or accounting training, requiring cashiers to input transactions into the application, providing smartphone facilities and making notes on financial reports manually.
Pengaruh Akuntansi Lingkungan, Kualitas Audit, Dan Keragaman Gender Di Dewan Direksi Terhadap Kinerja Perusahaan Dengan Pengungkapan Keberlanjutan Lingkungan Sebagai Variabel Mediasi Siti, syerindika_shyati; Agus Munandar, Agus Munandar
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.v8i1.12503

Abstract

This research was conducted with the aim to determine the effect of environmental accounting, audit quality, and gender diversity on the boardroom, and sustainability disclosures on firm performance as well as the mediating effect of environmental sustainability disclosures on environmental accounting, audit quality, and gender diversity on the boardroom on firm performance in companies banks listed on the Indonesia Stock Exchange in 2018-2021. This research uses the causal step method to determine the effect of each independent variable on the dependent variable and the effect of the mediating variable on other variables. The population in this research was 164 banking companies listed on the Indonesia Stock Exchange for 2018-2021. Furthermore, 30 banking companies were selected for 2018-2021 with a total of 120 research samples selected by the purposive sampling method. The results showed that environmental accounting has an effect on firm performance. Then, the audit quality also has an effect on firm performance. However, the environmental sustainability disclosure has no influential on firm performance as well as the gender diversity on the boardroom which has no positive and significant influential on firm performance. In addition, there is also no influential role played by environmental sustainability disclosures in the relationship between environmental accounting and firm performance, then there is also no influential role played by environmental sustainability disclosures in the correlation between audit quality and firm performance, and there is no influential role that is played by disclosure of environmental sustainability in the correlation between gender diversity on boardroom and firm performance.
PENGARUH KEBIJAKAN PRAKTIK KERJA LAPANGAN (PKL) TERHADAP KESIAPAN KERJA PESERTA DIDIK Yogaswara, Sri_Marten; Leni Maryani, Leni Maryani
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.v8i1.12505

Abstract

This study aims to determine the effect of Field Work Practices policies on work readiness for class XI students majoring in accounting at Pasundan 1 Bandung Vocational School in the 2022/2023 academic year. Data collection techniques in this study were interviews, questionnaires, and study documentation and to answer these problems using a survey method with a quantitative approach. The population in this study amounted to 67 students. Based on the results of testing the data and the analysis that has been carried out, the results are obtained from the influence of the Field Work Practice policy on work readiness for students XI majoring in accounting at SMK Pasundan 1 Bandung for the 2022/2023 academic year using a coefficient of determination with an R Square value of 74.5 % reached the strong category. These results indicate that the influence of street vendors' policies on the work readiness variable has a contribution of 74.5%, while 25.5% is a factor or other variable that was not investigated by researchers but has a contribution. Suggestions from researchers as the end of research for schools is to establish street vendors based on tighter coordination and selection related to the placement of street vendors so that they are in line with their area of ​​expertise, namely accounting. For the company, namely contacting the school to obtain information related to the areas of expertise of students to adjust the placement of positions at the street vendors.
Perbedaan Kinerja Keuangan Saat Pandemi Covid-19 Pada Perusahaan Jasa Konstruksi yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2021 Putri, Galuh_Ayu; Riana Rachmawati Dewi, Riana Rachmawati Dewi; Dimas Ilham Nur Rois, Dimas Ilham Nur Rois
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.v8i1.12511

Abstract

The Covid-19 pandemic has had a significant impact on the industrial sector in Indonesia. The construction services business sector is one of the business sectors directly affected by the Covid-19 pandemic. The study aims to determine the impact of the Covid-19 Pandemic on the financial performance of construction service companies listed on the Indonesia Stock Exchange (IDX) as measured through the indicators Current Ratio (CR), Return on Total Equity (ROE), Debt to Equity Ratio (DER), and Price to Earning Ratio (PER). Sampling was taken using the purposive sampling technique with criteria for companies registered on the IDX since before 2018 and presenting a complete annual report. The data source is secondary data from IDX. The data analysis technique used in this study uses a different test. The results of this study indicate that there is no significant difference in the CR, DER, and PER variables between before the Covid-19 Pandemic and during the Covid-19 pandemic. Meanwhile, the ROE variable has a significant difference between before the Covid-19 Pandemic and during the Covid-19 pandemic.
TINGKAT KRETIVITAS MAHASISWA DALAM BELAJAR AKUNTANSI KEUANGAN DITINJAU DARI MINAT BELAJAR Sopiansah, Veri Aryanto
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.v8i1.12527

Abstract

The aim of this research is to determine the differences in students' creative thinking abilities in the categories of high learning interest and low learning interest. The research method used is a comparative method with data analysis using the t test (one sample t-test) with ANOVA hypothesis testing. The participants in this research were students from the 2020 class of the economic education study program, Faculty of Teacher Training and Education, Pasundan University. This research was divided into two groups of students, namely the group of students in the high learning interest category and the students in the low learning interest category. interest. Based on the results of hypothesis testing, it is known that there are differences in the creative thinking abilities of students in the high learning interest category and students in the low learning interest category. Learning carried out by teachers must be able to pay attention to students' level of interest in learning because it will influence the learning process and outcomes, including thinking abilities, one of which is creative thinking.
PEMBELAJARAN BERDIFERENSIASI: PENDEKATAN EFEKTIF DALAM MENJAWAB KEBUTUHAN DIVERSITAS SISWA Almujab, Saiful
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

Saat ini, keberagaman siswa menjadi sebuah tantangan yang harus dihadapi oleh sekolah. Pembelajaran berdiferensiasi muncul sebagai pendekatan yang efektif dalam menjawab kebutuhan diversitas siswa. Artikel ini bertujuan untuk membahas pentingnya pembelajaran berdiferensiasi dan mengapa pendekatan ini menjadi solusi yang tepat dalam konteks pendidikan yang inklusif. Melalui diferensiasi dalam konten, proses, produk, dan lingkungan belajar, pembelajaran dapat disesuaikan dengan kekuatan dan kelemahan masing-masing siswa. Artikel ini membahas implikasi positif dari penerapan pembelajaran berdiferensiasi. Siswa mendapatkan pengalaman belajar yang relevan dan bermakna, yang meningkatkan motivasi dan keterlibatan mereka dalam proses pembelajaran. Selain itu, pembelajaran berdiferensiasi juga mendorong kerja sama, penghargaan terhadap perbedaan, dan pengembangan keterampilan sosial siswa. Namun, penerapan pembelajaran berdiferensiasi tidaklah mudah, tuntuk itu dalam artikel ini penulis mengidentifikasi tantangan dan hambatan yang mungkin dihadapi dalam menerapkan pendekatan ini, seperti pengelolaan waktu, persiapan materi yang berbeda, dan penilaian yang adil dan akurat. Namun, dengan komitmen dan upaya yang tepat, sekolah dapat mengatasi tantangan ini dan menciptakan lingkungan belajar yang inklusif bagi semua siswa. Dengan pemahaman yang mendalam tentang konsep dan strategi pembelajaran berdiferensiasi, sekolah dapat menerapkan pendekatan ini secara efektif untuk menjawab kebutuhan diversitas siswa.

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