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INDONESIA
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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FAKTOR-FAKTOR UTAMA KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR : ANALISIS LIKUIDITAS, PROFITABILITAS, DAN SOLVABILITAS Agustin, Ella; Wijayanti, Anita; Masitoh, Endang
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

Sure Here’s the translation of the paraphrased paragraph into English: This study aims to examine and analyze the impact of liquidity, profitability, and solvency on financial performance. Secondary data was obtained from the financial statements of food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the period of 2021-2023. The research involved 26 companies using purposive sampling and employed multiple linear regression analysis. The findings indicate that profitability and solvency have a significant influence on financial performance, while liquidity does not show a significant effect.
PENGARUH AUDIT TENURE, FEE AUDIT, REPUTASI AUDITOR DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT Aini Nur Hasanah; Suhendro; Endang Masitoh
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 investigates the impact of several key factors, including auditor tenure, audit fees, auditor reputation, and auditor rotation, on the quality of audit outcomes. The research utilizes secondary data sourced from the financial statements of non-cyclical consumer goods companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023. Employing purposive sampling, 33 companies were selected as the research sample. Data analysis was performed using EViews software, leveraging logistic regression with a probit approach. The findings demonstrate that auditor tenure, auditor reputation, and auditor rotation exert a significant influence on the quality of audits. Conversely, the study provides limited evidence to support a substantial relationship between audit fees and the quality of audit outcomes.
Pengaruh E-service Quality dan Poduct Quality terhadap Repurchase Intention Mohammad Deriatna; Leni Evangalista
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 is to examine the influence of E-service Quality and Product Quality on Repurchase Intention for XL prepaid users in Bandung. The method used in this research is a quantitative approach. The population consists of men and women aged 18 years and older who have used XL prepaid SIM cards in Bandung. A total of 100 samples were selected, and the data source used is primary data collected through online questionnaires. The data collection technique employed is purposive sampling, which falls under the category of non-probability sampling. The data analysis technique used is multiple regression analysis, conducted with the assistance of SPSS version 30. The results of this study indicate that E-service Quality and Product Quality have a partial influence on Repurchase Intention. Furthermore, E-service Quality and Product Quality also have a simultaneous effect on Repurchase Intention.
PENGARUH CUSTOMER EXPERIENCE DAN SERVICE QUALITY TERHADAP CUSTOMER LOYALTY YANG DIMEDIASI OLEH CUSTOMER SATISFACTION PADA WARUNK UPNORMAL DI KOTA BANDUNG Deviana Aulia Noersyifa; Leni Evangalista Marliani
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

Tujuan penelitian ini adalah untuk menguji pengaruh pengalaman pelanggan dan kualitas layanan terhadap loyalitas pelanggan yang dimediasi oleh kepuasan pelanggan pada Warunk Upnormal di Kota Bandung. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Populasi dalam penelitian ini adalah laki-laki dan perempuan yang berusia minimal 17 tahun ke atas yang pernah berkunjung dan melakukan pembelian di Warunk Upnormal lebih dari 1 (satu) kali di Kota Bandung. Jumlah sampel yang ditetapkan sebanyak 120 sampel dan sumber data yang digunakan adalah data primer yang dikumpulkan melalui kuesioner online. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah purposive sampling yang termasuk dalam non-probability sampling. Teknik analisis data yang digunakan adalah uji regresi berganda dengan SPSS versi 30 dan uji sobel dengan kalkulator sobel online. Hasil penelitian ini menunjukkan bahwa pengalaman pelanggan dan kualitas layanan berpengaruh positif terhadap kepuasan pelanggan, pengalaman pelanggan dan kualitas layanan berpengaruh positif terhadap loyalitas pelanggan dan kepuasan pelanggan berpengaruh positif terhadap loyalitas pelanggan dan kepuasan pelanggan berperan dalam memediasi pengaruh pengalaman pelanggan dan kualitas layanan terhadap loyalitas pelanggan.
PENGARUH RELIGIOSITY TERHADAP MINAT BOYCOTT YANG DIMEDIASI OLEH BRAND ATTITUDE PRODUK PRO ISRAEL AMDK MEREK AQUA DI BANDUNG RAYA Nur, Nursafitri; Tania Adialita
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 examine the effect of religiosity on boycott intentions, mediated by brand attitude, using acase study of pro-Israel products, Aqua, brand of bottled water in Bandung Raya. The population for this study comprised consumers aged 18 years and older who consume or use Aqua bottled water and reside in the Bandung Raya. The sampling technique used was convenience sampling, involving 90 respondents. Primary data was collected through an online survey using a cross-sectional method. The study used various analytical techniques, including validation and reliability tests for instrument accuracy, description test classical assumption tests, multiple regression tests, and hypothesis testing, and the Sobel test, all conducted using the Statistical Package for the Social Sciences (SPSS) version 25 well as using the sobel calculator from Interactive Mediation Test. The findings indicate that religiosity negatively affecting brand attitude and brand attitude negatively affects boycott intention. Furthermore, brand attitude can play a mediating role between religiosity and boycott intentions toward pro-Israel bottled water (AMDK) products of the Aqua brand in Bandung Raya.
Indonesia Pengaruh Profitabilitas, Leverage, Likuiditas, Good Corporate Governance pada Kebijakan Dividen Perusahaan Pertambangan Tahun 2021-2023: Pengaruh Profitabilitas, Leverage, Likuiditas, Good Corporate Governance Pada Kebijakan DividennPerusahaan Pertambangan Tahun 2021-2023 -, Pujiyanti; Wijayanti, Anita; Rachmawati Dewi, Riana
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 is to test and analyze the effect of profitability, leverage, likuidity, and good corporate governance. This study is a quantitative study.  The date obtained from the financial statements of mining companies listed on the Indonesia Stock Exchange (IDX) in the period 2021-2023. The population of study is mining companies listed on the Indonesia Stock Exchange (IDX) in period 2021-2023. Sampling usingt the purposive sampling method and the sampling used ini this study was 21 companies. The technical data analysis used multiple linear regression analysis obtained with SPSS version 21. The results, leverage of this study indicate on dividend policy. While likuidty, good corporate governance do not effect dividend policy.
FAKTOR PENENTU FINANCIAL DISTRESS PADA PERUSAHAAN PERTAMBANGAN TAHUN 2021-2023 Maya Ambar Adristi; Wijayanti, Anita; 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

Penelitian ini bertujuan untuk mengetahui dan menganalisis faktor-faktor yang mempengaruhi terjadinya financial distress pada perusahaan yang bergerak di sektor pertambangan. Variabel yang diuji meliputi faktor internal yaitu profitabilitas, likuiditas, leverage, asset tangibility, dan revenue growth, serta faktor eksternal yaitu inflasi. Populasi dalam penelitian ini adalah seluruh perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021 sampai dengan 2023. Sampel dipilih dengan metode purposive sampling dan diperoleh 21 perusahaan. Data yang digunakan adalah data sekunder yang diambil dari laporan keuangan perusahaan pertambangan yang terdaftar di BEI dan data indeks harga konsumen yang diterbitkan oleh Badan Pusat Statistik (BPS) periode yang sama. Untuk menganalisis data digunakan teknik regresi linier berganda yang diolah menggunakan SPSS versi 21. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh negatif signifikan terhadap financial distress, sedangkan likuiditas dan leverage berpengaruh positif signifikan terhadap financial distress. Namun, variabel independen lainnya yaitu asset tangibility, revenue growth, dan inflasi tidak menunjukkan pengaruh signifikan terhadap terjadinya financial distress.
DETERMINAN KEBIJAKAN DIVIDEN PADA PERUSAHAAN SEKTOR ANEKA INDUSTRI TAHUN 2019-2020 Yunika, Amanda; Suhendro; Hendra Titisari, Kartika
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 goal of this research is to ascertain how liquidity, business size, free cash flow, institutional ownership, and profitability affect the dividend policies of companies operating in different industries. Financial reports from several industrial enterprises listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023 served as the study's secondary source of data. Every company listed on the Indonesia Stock Exchange across a range of industries is included in this study. Purposive sampling was used to test nine businesses. Multiple linear regression analysis was used to test the data. The SPSS 21 software was used for the processing. The study demonstrates that institutional ownership and profitability are two elements that affect corporate dividend policy. On the other hand, size, liquidity, and free cash flow have no bearing on the dividend policies of businesses in the miscellaneous industries sector.
Determinan Kinerja Perusahaan Perbankan di BEI Tahun 2019-2023 Qhotimah, Qhusnul; Kartika Hendra Titisari; Sari Kurniati
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 was conducted to test and analyze the quality of external audits, audit committee characteristics, the role of female commissioners, management control systems, and real profit management on company performance. The data source used is secondary data obtained from the financial reports of banking companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. The population of this research is banking companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. Sampling used a purposive sampling method and the sample used in this research was 26 companies. The data analysis technique uses multiple linear regression analysis processed with SPSS version 21. The research results show that the quality of the external audit, the role of the female board of commissioners, and real earnings management have an influence on company performance, while the characteristics of the audit committee and the management control system have no effect on company performance.
THE EFFECT OF PRICE ON CUSTOMER LOYALTY WITH CONSUMER SATISFACTION AS A MODERATING VARIABLE (STUDY ON INDOMIE CONSUMERS IN SRAGEN DISTRICT) Kissi Mandriyani; Triyanto
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 is to ascertain how price affects customer loyalty, how consumer satisfaction affects customer loyalty, and how price affects customer loyalty in the Sragen District, as mediated by consumer satisfaction. Customers who purchase Indomie in the Sragen District serve as the population's research sample. Using an accidental sampling strategy, which involves selecting people of the population who are discovered incidentally (by chance), the sample for this study included 100 respondents. The method of gathering data makes use of a questionnaire. The following analytical tools are employed: hypothesis testing (path analysis), t-test, F test, coefficient of determination test (R2), classical assumptions (normality, multicollinearity, and heteroscedasticity tests), and instrument testing (validity, reliability, and validity tests). According to the study, price significantly affects Indomie customers' loyalty in the Sragen District. Price is having a substantial impact on Indomie consumer satisfaction in the Sragen District. Sragen Districi's Indomie client loyalty is significantly impacted by customer satisfaction. Indomie consumer satisfaction in the Sragen District acts as a mediator between price and customer loyalty.

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