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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 KEJELASAN SASARAN ANGGARAN AUDIT KINERJA DAN PERAN PERANGKAT DESA TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA Sultan, Anisa Sultan; Rahmawati, Rahmawati; Junaidi
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

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Abstract

The clarity of budget targets describes the breadth of budget targets that are clearly and specifically stated and understood by those responsible for their achievement and village officials who are part of the village government elements consisting of the village secretary and other village officials who are village officials under the auspices of the village head. This study is to test and re-analyze the effect of the clarity of performance audit budget targets and the role of devices on the accountability of village fund management. All village officials within the government of the eastern walenrang district of luwu district, totaling 8 villages in the walerang sub-district, were used as the population in this study and the sample in this study was 66 people. Then the data analysis method used to test the multiple linear regression hypothesis using SPSS. The results of this study indicate that the effect of performance audit budget target clarity has a positive effect on the accountability of village fund management and the role of village officials has a positive effect on the accountability of village fund management.
Pengukuran Financial Distress pada Sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia Nadya Kamila; Ossi Ferli; Karina Putri Destania; Lavenia Permata Sari; Putri Aisy Salma
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 1 (2024): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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Abstract

This research aims to evaluate the accuracy of four bankruptcy prediction models, namely Altman Z-Score, Springate, Zmijewski, and Grover, in predicting financial difficulties in property and real estate companies listed on the Indonesia Stock Exchange (BEI) during the 2020-2023 period. The data used in this research includes the annual financial reports of the companies selected as samples. The research method involves analyzing quantitative data from financial reports of property and real estate companies on the IDX, using purposive sampling techniques. Descriptive and statistical analysis was carried out to assess the company's condition based on the prediction model used. Research shows that the Grover model has a high level of accuracy in predicting financial distress compared to the other 3 models. The Altman Z-Score model is also considered the most suitable for this sector (Laksita Nirmalasari, 2018; Reza Prabowo & Wibowo, 2015). The research results show that the Grover model has the highest prediction accuracy (73.84%) compared to other models. The Mann Whitney test shows a significant difference between the model prediction results and the company's actual conditions, indicating the importance of choosing the right prediction model to manage the financial risk of property and real estate companies on the IDX.
Pengaruh Citra Institusi, Harga dan Lokasi terhadap Keputusan Memilih Universitas Swasta di Bandung Ezra Karamang; Eka Septiarini; Palupi Permata Rahmi; Fanji Wijaya
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 1 (2024): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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Abstract

The objective of this research is to explore how institutional image, price, and location influence students' decisions when selecting private universities in Bandung City. This study aims to provide deep and relevant insights for the development of effective student recruitment strategies. The research employs a quantitative method with a verificative analysis technique to describe both partial and simultaneous influences. Sampling was conducted using a purposive sampling technique through the distribution of questionnaires, direct observations, and interviews with students from private universities in Bandung. Based on predetermined criteria, from the entire population of 2043 respondents, a total of 244 samples were deemed suitable for use in this study. The partial T-test results confirm that institutional image and price have a strong influence on students' decisions to choose private universities in Bandung, while location does not have a significant impact. Simultaneously, the F-test indicates that institutional image, price, and location significantly influence students' decisions. In conclusion, the regression model used meets various classical assumptions, and the variables studied have a strong influence on students' decisions when selecting private universities in Bandung.
DIGITALISASI FINANCIAL STATEMENTS DAN PENILAIAN FINANCIAL PERFORMANCE PADA UMKM MEGATRILAND Awanda Rachma Dhea Atyaningsih; Handayani Soedarso, Elvyra; Dwi Ernawati, Widi
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 1 (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.v9i1.18410

Abstract

This study aims to implement the digitalization of financial statements using Zahir Accounting and measure the financial performance (e.g., activity, profitability, liquidity, solvency) of Megatriland, a micro, small, and medium-sized enterprise (MSME). Primary data on ownership structure, industry sector, and business policies will be collected through semi-structured interviews with the owner. Additionally, secondary data analysis will be conducted on financial transaction records, such as financial statements. Zahir Accounting Software empowers Megatriland MSME to generate financial statements, including income statements, balance sheets, and cash flow statements, with greater accuracy and real-time functionality. Furthermore, through ratio analysis, the software streamlines financial performance monitoring by encompassing activity, liquidity, profitability, and solvency ratios. Zahir Accounting software empowers Megatriland MSME to manage finances more efficiently, potentially improving the quality of financial decision-making. This study's findings suggest that digital accounting technology can contribute to optimizing financial management at Megatriland MSME, potentially leading to improved performance and sustainability for micro, small, and medium-sized enterprises. Keywords: Financial Performance, Financial Statements, MSME, Zahir Accounting
EFFECT OF TAX AVOIDANCE, TAX RISK, AUDIT TENURE, ON FIRM VALUE: ECONOMICS Dewi, RR Dewi; Sri Hartono; Endang Masitoh
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 1 (2024): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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Abstract

This research aims to examine the influence of tax avoidance, tax risk, audit tenure and financial performance on firm value. The population in this research is 147 manufacturing companies listed on the IDX in the 2019-2023 period. The sampling technique uses purposive sampling. The total data that can be processed is 199. The result is that tax avoidance and tax risk have no effect on firm value. Different results on financial performance and audit tenure which influence firm value. Tax risk is still a new thing for research in Indonesia, so many companies pay less attention because they already carry out tax planning and tax management and manage tax risk management.
E-Filing and Tax Revenue: a Role of Digital Tax Socialization Dendy Syaiful Akbar; Rifki Abdul Malik; Benny Prawiranegara; Ali Muhidin; Linda Melinda Tijani
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

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Abstract

This study aims to analyze the effect of the use of e-filing on the tax revenue by including the role of digital tax socialization to strengthen both relationships. The new contribution of this study is to combine literature e-filing, digital tax socialization, and tax revenue previously examined separately. For analysis, we use Moderated Regression Analysis (MRA) which was built through cross-sectional data for 7 years on the tax authorities in the regions. The study results show that e-filing has a positive effect on tax revenue. Subsequent results provide evidence that digital tax socialization can strengthen the positive effect of e-filing on tax revenue. In this study, we found that digital tax socialization directly has a negative relationship with tax revenue. The results of our study support the commitment of various countries to carry out tax reforms in a modern direction.
PENGUKURAN DIGITAL DESTINATION BRANDING PADA DESTINASI WISATA POPULER DI SULAWESI TENGAH Kuncorobroto, Ibnu
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 1 (2024): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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Abstract

This research specifically examines digital branding of tourism destinations. This research aims to measure factors that are considered significant for destination branding in the digital arena. The sample for this research is DMOs in the top 10 tourist destinations in Central Sulawesi Province. Measuring digital destination branding uses three pillars, namely social network presence (SNP), Social Network Content (SNC), and Digital Tourism Services (DTS). Data analysis uses content analysis using dichotomous data. The results of this research show that DMOs in Central Sulawesi have poor digital destination branding performance, except for Lore Lindu and Lembah Bada which are quite good at branding their destinations digitally. The other eight destinations show that the DDB score is in the bad category. This can be seen in the SNP, SNC and DTS pillars which are still low. The eight DMOs are still very poor in managing their social media in promoting their tourist destinations. This poor digital performance is a consequence of the inertial attitude of the well-known tourist destination DMO.
ANALISIS PREDIKSI FINANCIAL DISTRESS MENGGUNAKAN MODEL ALTMAN Z-SCORE PADA PERUSAHAAN RITEL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022 Nur Khasanah, Melinda; Rosmini Ramli
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 1 (2024): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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Abstract

The objective of this study is to examine the forecast of financial difficulties employing the Altman Z-Score model among retail firms that are publicly traded on the Indonesia Stock Transactions between 2018 and 2022 were examined in this research, which utilized a quantitative methodology with a descriptive approach. The study involved a total of 33 companies, with a sample of 9 companies selected using purposive sampling. The findings indicated that 8 retail companies were identified to be potentially facing distress conditions. These companies include CARS and HERO during the period of 2020-2022, MKNT in 2022, TELE from 2019-2022, as well as GLOB, IMAS, MPPA, and TRIO, which exhibit a potential for financial distress over a span of five consecutive years.
PERAN INKLUSI KEUANGAN TERHADAP PEMBANGUNAN EKONOMI: STUDI KASUS KAWASAN ASEAN-2 Liasulistia Ningsih; Indra Ismayudi Tanjung; Hartini; Aglis Andhita Hatmawan; Noval Suhendra
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 1 (2024): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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Abstract

Financial inclusion refers to a condition where every member of society has access to various formal financial services. Easy access to financial products and services is expected to provide great opportunities for both companies and households to increase income and independence which has a positive impact on the development economy. Each country has different financial inclusion policies according to the economy and socio-cultural characteristics, but has the same goal, namely to develop the economy and reduce poverty. Given the importance of cooperation that has been carried out by ASEAN member countries in increasing financial inclusion through Digital Financial Services (DFS), this study will analyze the role of financial inclusion in economic development in the ASEAN region. Therefore, various variables are studied in this study, including the number of bank branches, the number of ATMs, and domestic credit which are indicators of financial inclusion and the economic development index as dependent variables. The analysis in this study uses quantitative analysis with the panel regression analysis method. The data used in this study uses the period from 2009-2020. The countries used in the analysis of this study come from 8 member countries that are members of ASEAN. The results of the analysis found that financial inclusion has an impact on economic development, this is reflected in the variables of the number of ATMs, the number of bank branches and domestic credit which have a significant impact on economic development
PENGARUH PENGARUH INFRASTRUKTUR, BELANJA PARIWISATA, DAN INVESTASI DOMESTIK TERHADAP PERTUMBUHAN EKONOMI DI SUMATERA Siti Mardiyani; Izharudin
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 1 (2024): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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Abstract

This study aims to evaluate the impact of three main factors,[1] infrastructure, [2] tourism spending, and [3] domestic investment, on economic growth in Sumatra. Using secondary data from BPS and DJPK for the period 2010-2023, this research employs panel data regression analysis with the Fixed Effect Model (FEM). The findings indicate that simultaneously, these three variables significantly influence economic growth in Sumatra. Infrastructure and domestic investment variables have a negative and significant effect on economic growth, suggesting that despite the increase in infrastructure development, ineffective or uneven implementation may hinder economic growth. Meanwhile, the allocation of investments may not yet fully support productive sectors. On the other hand, tourism spending has a positive but insignificant effect, indicating that its contribution to economic growth remains limited. These findings highlight the importance of well-planned infrastructure development, improved effectiveness of domestic investments, and optimized tourism spending strategies to promote sustainable economic growth in Sumatra. This study recommends more integrated policies to enhance efficiency in infrastructure development and investment strategies, as well as to maximize the potential of the tourism sector in the region.

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