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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.
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Articles 480 Documents
STRATEGI PENGEMBANGAN BISNIS SIGER ROEMAH BATIK MELALUI PENDEKATAN BUSINESS MODEL CANVAS (BMC) DAN SWOT ANALYSIS Susanti, Faradila; Siti Suprihatin; Sangidatus Sholiha
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 2 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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Abstract

Siger Roemah Batik in Bandar Lampung faces challenges such as limited use of digital platforms, lack of product design variety, and low market visibility. These issues hinder competitiveness and growth amid strong batik industry competition. This study aims to analyze Siger Roemah Batik’s business model and develop strategies using Business Model Canvas (BMC) and SWOT Analysis. The qualitative descriptive method was applied, with data gathered from interviews, observations, and questionnaires. The nine BMC elements were evaluated to identify internal and external factors. Results show that combining BMC and SWOT provides deep insight into the business model and supports innovative strategy formulation. Suggested strategies include product diversification, optimizing distribution channels, strengthening customer relationships, and integrating digital platforms to expand market reach. Applying BMC and SWOT proves effective for sustainable MSME business strategies. For further research, it is recommended to conduct direct observation to measure the effectiveness of the strategy and conduct comparative studies with other batik MSMEs for insight into key success factors and explore product innovation and digital marketing to increase market appeal in the digital era.
ANALISIS PERHITUNGAN, PEMOTONGAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 23 ATAS JASA ANGKUT: STUDI KASUS PADA PUSKUD RIAU Niken Nindika Sundayu; Dian Puji Puspita Sari
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 2 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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Abstract

This study analyzes the calculation, withholding, and reporting of Income Tax (PPh) Article 23 on transportation services at PUSKUD Riau, assessing the company’s compliance with prevailing tax regulations. Using a qualitative descriptive approach and secondary data from 2023–2024 transaction records, the results show that PUSKUD Riau generally applied the correct 2% PPh Article 23 rate. However, double-calculation errors caused overstatements in two transactions, and documentation was incomplete in some periods. Although most filings were timely, weaknesses in the administrative and documentation systems could lead to administrative penalties. The study recommends implementing a more systematic documentation process and adopting tax software to enhance the accuracy of PPh Article 23 calculations and reporting.
Oikos: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi ISSN Online: 2549-2284 Volume 00 Nomor 0, Desember 2023 1 PENGARUH GCG DAN KINERJA KEUANGAN TERHADAP MANAJEMEN LABA YANG DIMODERASI OLEH KUALITAS AUDIT Salwa, Farrenina; Yuli Chomsatu Samrotun; Dimas Ilham Nur Rois
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 2 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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Abstract

The purpose of this study was to test and analyze the influence of GCG and financial performance on earnings management as well as test and analyze the influence of GCG and financial performance on earnings management which is moderated by the audit quality variable on earnings management. This research was conducted on food and beverage subsector manufacturing companies listed on the Indonesian Stock Exchange (BEI). The sample selection method in this study used a purposive sampling method and a sample of 14 companies was obtained. The data analysis technique used in this research is multiple linear regression processed with SPSS version 21. The research results show that profitability and free cash flow have an effect on earnings management, while managerial ownership and institutional ownership have no effect on earnings management. Then, audit quality can moderate the influence of free cash flow on earnings management.
PERAN KEPUASAN KERJA SEBAGAI MEDIATOR HUBUNGAN ANTARA PSIKOLOGI CAPITAL DAN DUKUNGAN ORGANISASI TERHADAP PERFORMA KERJA PEGAWAI RS PKU MUHAMMADIYAH KARTASURA ridwan pamungkas; Bambang Mursito; Supawi Pawenang
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 2 (2025): 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 determine the effect of psychological capital, organizational support, and job satisfaction on employee job performance and the role of job satisfaction as a mediator of the relationship between psychological capital and support for employee job performance at PKU Muhammadiyah Kartasura Hospital. A quantitative research design is used in this research methodology The population of employees who work at PKU Muhammadiyah Kartasura Hospital totals 65 employees. A census with a sample size of 65 respondents served as the sampling method for this investigation. Data collection using a questionnaire. Data analysis techniques using SmartPLS 3.0 software. The results proved that psychological capital, organizational support, and job satisfaction positively and significantly affected employee performance. As well as psychological capital and organizational support have a positive and significant effect on employee job performance at PKU Muhammadiyah Kartasura Hospital. This proves that the combination of psychologically solid capital and good organizational support can create a work environment conducive to employee job satisfaction and, in turn, improve overall work performance.
Pengaruh Literasi Keuangan Dan Gaya Hidup Terhadap Perilaku Keuangan Melalui Perilaku Konsumtif Sebagai Variabel Intervening: Indonesia Pingky Karamoy; Risal Rinofah, Risal Rinofah; Ratih Kusumawardhani
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 2 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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Abstract

The purpose of this study was to determine how financial literacy and lifestyle on financial behaviour through consumptive behaviour as an intervening variable in students of Sarjanawiyata Tamansiswa University Yogyakarta. The research population consisted of 100 respondents. Random sampling is the sampling method. collected through questionnaires, and processed through classical assumption tests, multiple linear regression analysis, and sobel tests. The classical assumption test includes normality test, muticolonierity test, and heteroscedasticity test. The results of this study if H1 Financial literacy has a significant positive effect on consumptive behaviour. H2 Lifestyle has a significant positive effect on Consumptive Behaviour. H3 Financial Literacy has a significant positive effect on Financial Behaviour. H4 Lifestyle has a significant positive effect on Financial Behaviour. H5 Consumptive Behaviour has a significant positive effect on Financial Behaviour. Consumptive behaviour variables can influence financial literacy and lifestyle on financial behaviour. Future research can add more variables to measure financial and consumptive behaviour.
SELF REGULATED LEARNING DAN LITERASI DIGITAL TERHADAP PRESTASI BELAJAR MAHASISWA PENDIDIKAN EKONOMI UNIVERSITAS SEBELAS MARET SURAKARTA APAKAH BERPENGARUH? Daud Adi Prasaja, Daud Adi Prasaja; Sudarno; Dini Octoria
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 2 (2025): 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 determine (1) the effect of self-regulated learning on the learning achievement of students of Economic Education at Sebelas Maret University, Surakarta, (2) the effect of digital literacy on the learning achievement of students of Economics at Sebelas Maret University, (3) the effect of self-regulated learning and digital literacy in a simultaneously on the learning achievement of students of economic education at Eleven March University. This research is a quantitative descriptive study with a population of 302 economics students from the 2020, 2021, and 2022 batches. The sampling technique used in this study was Proportional Random Sampling which resulted in 172 students. Data collection is carried out through questionnaires or questionnaires which are distributed via the Google form link. The data analysis used was multiple linear regression analysis with SPSS 25.The results shown from this study are: (1) First, self-regulated learning has a positive effect on the learning achievement of students of economic education at Sebelas Maret University, then (2) digital literacy has a positive and significant effect on the learning achievement of students of economic education at Sebelas Maret University, ( 3) self-regulated learning and digital literacy have a joint effect on the learning achievement of students of economic education at Sebelas Maret University.
Pengaruh Kinerja Keuangan terhadap Return Saham dengan Inflasi sebagai Variabel Moderasi Muhammad Ashim; Riana Rachmawati Dewi; Dimas Ilham Nur Rois
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 2 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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This study are to explore impact of current ratio variable, debt to equity ratio variable, and profit growth variable to stock returns, integrating inflation for moderating variable. The current ratio indicates a company's ability to meet short-term obligations, debt to equity ratio variable reflects the level on l, while profit growth variable is provides an overview of profitability performance. Stock returns are measured as the result of shareholder investments. Inflation is identified as a moderating variable to understand how these factors interact in the context of price instability. The study are represented by companies in the food and beverage sub-sector that listed on the IDX at the period 2019-2022. The classification method employs purposive sampling, resulting in 40 samples. The data processing for this research employs the multiple linear regression technique using SPSS version 21. The results of this study indicate that, individually, profit growth can influence stock returns. However, the other two variables do not have a significant impact on stock returns. Moreover, inflation can act as a moderator in the influence of the current ratio variable on stock returns, while inflation does not moderate the influence of the debt to equity ratio variable and profit growth variable. Keywords : Stock0Return, Current Ratio, Debt0to Equity Ratio, Profit0Growth, Inflation
Pengaruh Literasi Keuangan Dan Gaya Hidup Terhadap Perilaku Keuangan Melalui Perilaku Konsumtif Sebagai Variabel Intervening: Indonesia Pingky Karamoy; Risal Rinofah; Ratih Kusumawardhani
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 2 (2025): 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 was to determine how financial literacy and lifestyle on financial behaviour through consumptive behaviour as an intervening variable in students of Sarjanawiyata Tamansiswa University Yogyakarta. The research population consisted of 100 respondents. Random sampling is the sampling method. collected through questionnaires, and processed through classical assumption tests, multiple linear regression analysis, and sobel tests. The classical assumption test includes normality test, muticolonierity test, and heteroscedasticity test. The results of this study if H1 Financial literacy has a significant positive effect on consumptive behaviour. H2 Lifestyle has a significant positive effect on Consumptive Behaviour. H3 Financial Literacy has a significant positive effect on Financial Behaviour. H4 Lifestyle has a significant positive effect on Financial Behaviour. H5 Consumptive Behaviour has a significant positive effect on Financial Behaviour. Consumptive behaviour variables can influence financial literacy and lifestyle on financial behaviour. Future research can add more variables to measure financial and consumptive behaviour.
Pengaruh Lingkungan Kerja, Motivasi dan Kompensasi terhadap Kepuasan Kerja karyawan: (Studi Kasus pada Perusahaan EC di Semarang) Elsa Evita; Sri Isnowati
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 2 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh lingkungan kerja, motivasi dan kompensasi terhadap kepuasan kerja karyawan. Lingkungan kerja yang baik, motivasi yang memadai dan sistem kompensasi yang adil dapat menjadi faktor kunci dalam meningkatkan kepuasan kerja karyawan. Pendekatan penelitian, jenis dan sifat penelitian dalam penelitian ini adalah kuantitatif. Penelitian ini akan lebih fokus pada data dengan menyebarkan kuesioner melalui Google Form dengan mengambil data dari sebagian populasi karyawan yaitu 100 responden pada Perusahaan EC di Semarang. Pengumpulan data dilakukan dengan menggunakan skala likert untuk mengukur persepsi karyawan terhadap lingkungan kerja, motivasi, kompensasi dan kepuasan kerja. Program SPSS versi 25 digunakan dalam analisis penelitian ini kemudian dianalisis menggunakan analisis faktor untuk menguji uji validitas, uji reliabilitas, analisis regresi, koefisien determinasi (R 2 ), uji hipotesis simultan (uji F) dan uji hipotesis ( uji t). Berdasarkan hasil penelitian diperoleh hasil yang menunjukkan bahwa lingkungan kerja berpengaruh positif terhadap kepuasan kerja. Motivasi berpengaruh positif terhadap kepuasan kerja. Kompensasi berpengaruh positif terhadap kepuasan kerja. Lingkungan kerja, motivasi dan kompensasi berpengaruh secara parsial dan simultan terhadap kepuasan kerja.
PENGARUH EMPLOYER BRAND ATTRACTIVENESS TERHADAP INTENTION TO APPLY DI PT EIGERINDO MPI YANG DIMEDIASI OLEH ORGANIZATIONAL REPUTATION PADA GENERASI Z Onaris, Angellica Putri; Dian Lestari
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 2 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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Abstract

As time goes by and the level of competition becomes tighter, organizational resources must increasingly develop, including employees as human resources in the organization. To meet the need for quality human resources, companies must try to attract the interest of many job applicants. Currently, several large companies in Indonesia have implemented employer brand attractiveness, one of which is PT. EIGERINDO MPI, however, since the implementation of employer brand attractiveness at PT EIGERINDO MPI, no research has been conducted regarding its impact on intention to apply, so the aim of this research is to determine the effect of employer brand attractiveness on intention to apply which is mediated by good organizational reputation at PT. EIGERINDO MPI partially or simultaneously. The method in this research uses quantitative methods with data analysis, namely multiple regression analysis and assisted using SPSS 26.0. The data collection technique in this research was through distributing questionnaires to a total of 50 Generation Z applicants at PT EIGERINDO MPI. The results of this research show that (1) employer brand attractiveness has a positive effect on employee intention to apply, (2) organizational reputation can mediate the influence of employer brand attractiveness on employee intention to apply, and (3) employer brand attractiveness has an effect on intention to apply in PT. EIGERINDO MPI mediated by organizational reputation in Generation Z.