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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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ANALISIS RETURN ON ASSETS (ROA), EARNINGS PER SHARE (EPS), DAN FINANCIAL DISTRESS TERHADAP HARGA SAHAM PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019 – 2023 Setyaningrum, Adelia Dwi; Maria Safitri; Pradana Jati Kusuma; Fakhmi Zakaria
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 10 No 1 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Universitas Pasundan

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Abstract

Pada era pertumbuhan pesat industri makanan dan minuman di Indonesia, fluktuasi harga saham menjadi indikator penting dalam menilai kinerja perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh Return on Assets (ROA), Earnings Per Share (EPS), dan Financial Distress terhadap harga saham perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2019–2023. Penelitian ini menggunakan teori Signaling sebagai landasan untuk menjelaskan pengaruh antarvariabel. Metode penelitian yang digunakan ialah pendekatan kuantitatif dengan analisis Structural Equation Modeling (SEM) melalui SmartPLS berdasarkan data sekunder laporan keuangan sebanyak 14 perusahaan. Hasil penelitian menunjukkan bahwa ROA tidak berpengaruh signifikan terhadap harga saham, EPS berpengaruh positif dan signifikan terhadap harga saham, dan Financial Distress berpengaruh positif signifikan terhadap harga saham. Disarankan bagi perusahaan untuk meningkatkan transparansi dan efektivitas pengelolaan aset serta penyampaian sinyal keuangan agar lebih mampu menarik kepercayaan investor di pasar modal.
PENGARUH PENGUNGKAPAN ENVIRONMENTAL SOCIAL AND GOVERNANCE (ESG) TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR TAHUN 2019-2023) Salmah, Sayyidatus; Afriyenti, Mayar
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 10 No 1 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Universitas Pasundan

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Abstract

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure on firm value among manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. The independent variables consist of environmental, social, and governance disclosures, while the dependent variable is firm value, measured by the Tobin’s Q ratio. The study adopts a quantitative approach with a causal research design and uses purposive sampling, resulting in 16 companies as the research sample over five years of observation (80 data points). Data analysis was conducted using panel data regression with EViews software. The results reveal that environmental disclosure has a significant positive effect on firm value, indicating that broader environmental transparency enhances investor confidence. Social disclosure also shows a positive and significant influence, implying that strong social responsibility improves corporate image and stakeholder trust. Meanwhile, governance disclosure exhibits a positive but insignificant effect on firm value. Overall, the three ESG components jointly have a significant impact on firm value. These findings highlight the importance of integrating sustainability principles through ESG disclosure as a strategic tool to enhance the value of manufacturing companies in Indonesia.
Model Filantropi Islam Green Waqf sebagai Instrumen Keberlanjutan dalam Perspektif SDGs dan Maqāṣid al-Sharī‘ah Tavera, Puput Adela; Muhtadi Ridwan; Ahmad Djalaludin
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 10 No 1 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Universitas Pasundan

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Abstract

Green waqf is a contemporary development of Islamic endowment that integrates sharia principles with environmental conservation and sustainable development objectives. This article aims to analyze the concept of green waqf within the framework of Islamic economics and modern philanthropy, and to explain its relevance to the achievement of several Sustainable Development Goals (SDGs), particularly SDG 4, SDG 8, SDG 13, SDG 15, and SDG 17. This study employs a library research method by reviewing academic literature, official reports, and national policies related to waqf and environmental sustainability. The findings reveal that green waqf has strategic potential as a sustainable financing instrument that delivers long-term ecological, social, and economic benefits. Green waqf supports environmental conservation, eco-based economic empowerment, environmental education, and multisectoral partnerships. Furthermore, the concept aligns with the objectives of maqāṣid al-sharī‘ah, particularly the protection of life (ḥifẓ al-nafs), wealth (ḥifẓ al-māl), and the environment (ḥifẓ al-bi’ah), thereby providing strong sharia legitimacy for environmentally oriented waqf practices. Nevertheless, the implementation of green waqf still faces challenges, including weak governance structures, limited capacity of nazhir, and low literacy in modern financial instruments. Therefore, strengthening institutional capacity and enhancing cross-sector collaboration are essential for optimizing green waqf as an effective Islamic philanthropic instrument to support sustainable development in Indonesia.  
PENGARUH STRATEGI PEMASARAN POP-UP STORE, CUSTOMER EXPERIENCE DAN HARGA TERHADAP VISIT INTENTION KONSUMEN Michelle Henny Limbono; Beatrix Adelaide Herijanto; Sri Nathasya Br Sitepu; Irantha Hendrika Kenang; Gladys Greselda Gosal
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 10 No 1 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Universitas Pasundan

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Abstract

This study aims to analyze the influence of pop-up store marketing strategies, customer experience, and prices on consumer visit intent at La Brisa Sunday Market Bali. Using the framework of Theory of Planned Behavior (TPB), this study examines the relationship between attitudes, subjective norms, and behavioral control on the intention to visit. Data was obtained through a questionnaire to 385 respondents, the majority of whom were domestic tourists aged 20–44 years. The results of the regression analysis showed that the three independent variables had a significant effect on visit intention, with customer experience as the most dominant factor (t = 9,449), followed by price (t = 9,299) and pop-up store strategy (t = 5,518). Key indicators that influence visitor intent include social media recognition, competitive pricing, and market path design. These findings provide strategic implications for MSMEs and market managers to improve visual elements, cultural experiences, and the integration of cashless payment systems in the development of pop-up market-based destinations.
TATA KELOLA TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN AUDIT DELAY SEBAGAI MODERASI Suryono, Tjia, Febiana; Estrini, Dwi Hayu; Anggraini, Melisa
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 10 No 1 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/oikos.v10i1.37122

Abstract

Financial statement fraud represents a critical issue that can damage stakeholder trust and reduce the overall quality of corporate financial information. This study aims to examine the influence of audit committees and managerial ownership on the potential for financial statement fraud, as well as to evaluate the moderating role of audit delay. A quantitative approach was employed using secondary data from 55 public companies across the ASEAN region (Indonesia, Malaysia, the Philippines, and Vietnam) during the period 2015 – 2023, resulting in 495 observations. The sample was selected using a purposive sampling method, while the analytical techniques applied were multiple linear regression and Moderated Regression Analysis (MRA). The findings reveal that audit committees have a significant negative effect on financial statement fraud, and managerial ownership also shows a significant negative influence. Furthermore, audit delay is proven to moderate the relationship between audit committees and financial statement fraud, as well as the relationship between managerial ownership and financial statement fraud. These results align with agency theory and the fraud triangle, emphasizing the importance of internal monitoring and timely audits in reducing opportunities for manipulation. Overall, all hypotheses in this study are supported. The study offers practical implications for companies, auditors, and regulators in enhancing the effectiveness of monitoring mechanisms to prevent financial statement fraud.
The PENGARUH KINERJA PERUSAHAAN TERHADAP STRUKTUR MODAL : PADA INDUSTRI TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DIBURSA EFEK INDONESIA (BEI) muhamad; Yan Nyale, Hendri
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 10 No 1 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/oikos.v10i1.37725

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, likuiditas, cash gap, produktivitas kas, dan valuasi perusahaan terhadap struktur modal pada sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020 – 2024. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi data panel. Populasi dalam penelitian ini adalah seluruh perusahaan transportasi dan logistik yang terdaftar di BEI, dan pemilihan sampel dilakukan dengan metode purposive sampling dengan beberapa kriteria selama periode pengamatan 5 tahun, sehingga diperoleh 60 data sampel. Variabel dependen dalam penelitian ini diukur dengan Debt to Asset Ratio (DAR), sedangkan variabel independen meliputi profitabilitas yang diukur menggunakan Return on Asset (ROA), likuiditas menggunakan Current Ratio (CR), cash gap menggunakan Number of Days Payable (NODP), produktivitas kas menggunakan Operating Cash Flow Margin (OFCM), dan valuasi perusahaan yang diukur menggunakan Price to Book Value (PBV). Hasil penelitian menunjukkan bahwa secara parsial, profitabilitas, kesenjangan kas, produktivitas kas, dan valuasi perusahaan tidak berpengaruh signifikan terhadap struktur modal, sedangkan likuiditas berpengaruh signifikan terhadap struktur modal dengan arah negatif. Penelitian ini diharapkan dapat menjadi referensi bagi Perusahaan dalam menentukan struktur modal yang baik dan efektif secara berkelanjutan.
- STRATEGI KEWIRAUSAHAAN DIGITAL MAHASISWA SISTEM INFORMASI UNIVERSITAS PAMULANG DALAM PEMANFAATAN E-COMMERCE: Pemanfaatan E-Commerce di Universitas Pamulang Erda Tasia, Fanni; Hamda, Nasmal; Nurhasanah, Enok
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 10 No 1 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/oikos.v10i1.39367

Abstract

The popularity of e-commerce–based entrepreneurship, particularly among university students, has been driven by the rapid development of digital technology. Students of the Information Systems Study Program possess significant potential to create digital businesses by leveraging their information technology knowledge. This study aims to examine the digital entrepreneurship strategies of students at Universitas Pamulang who utilize e-commerce in their business activities. The research involved 23 morning-class students who act as initiators or owners of e-commerce–based businesses. A descriptive qualitative research methodology was employed. Data were collected through observation, documentation, and in-depth interviews. Data analysis was conducted using the interactive model proposed by Miles and Huberman. The findings indicate that students primarily use online marketplaces and social media as their main business platforms. They implement digital marketing strategies through original content creation and online promotions. Despite facing challenges such as limited capital, time management issues, and market competition, their background in information systems supports them in managing digital businesses effectively. This study highlights the importance of digital entrepreneurship strategies and institutional support in assisting students to become successful entrepreneurs.
DETERMINASI FRAUD DALAM PENGELOLAAN LAPORAN KEUANGAN PADA AGEN MITRA CV SEKTOR AMDK DI KOTA SEMARANG agnes ivena; Hayu Estrini, Dwi; Bebin Najmuddin, Ahmad
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 10 No 1 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/oikos.v10i1.40065

Abstract

This study aims to analyze the determinants of fraud potential in financial management by examining the influence of internal control systems and accounting information systems, with Anti-Fraud Awareness serving as a moderating variable. Integrating Agency Theory and the Fraud Triangle to support the observed phenomena among distribution agents of a bottled water (AMDK) company, this research employs a quantitative approach and a survey method. The population consists of 59 agents in Semarang, selected through purposive sampling based on the criteria of maintaining routine financial statements, with data analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results of the hypothesis testing indicate that both the internal control system and the accounting information system have a significant negative effect on fraud potential, suggesting that the effectiveness of these systems reduces the likelihood of fraudulent activities. Conversely, Anti-Fraud Awareness was found to have no direct influence on fraud potential. This study contributes to corporate management by providing insights into mitigating fraud risks through the reinforcement of internal control systems and the enhancement of accounting information transparency.
PENGARUH PROMOSI DAN FLASH SALE TERHADAP PERILAKU IMPULSIVE BUYING PADA PENGGUNA E-COMMERCE: Survei pada Mahasiswa FKIP Unpas Angkatan 2021 Semester Genap Tahun Ajaran 2024/2025 Hidayah, Isela; Ani Setiani; Yudho Ramafrizal S.
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 10 No 1 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Universitas Pasundan

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Abstract

This research aims to find out: (i) How much influence of promotion on impulsive buying behavior among students who use e-commerce at FKIP Unpas; (ii) How much influence of flash sales on impulsive buying behavior among students who use e-commerce at FKIP Unpas; (iii) How much influence of promotion and flash sale on impulsive buying behavior among students who use e-commerce at FKIP Unpas. The research method used was a survey using classical assumption test, multiple linear regression, t-test, f test, determination coefficient, and partial determination coefficient. The results of this study show that: (i) There is a significant influence on the Promotion variable (X1) on Impulsive buying (Y) behavior inFKIP Unpas students class of 2021, with a contribution of 47.12%; (ii) There is a significant influence on the Flash Sale (X2) variable on Impulsive buying (Y) behavior in FKIP Unpas students class of 2021, with a contribution of 1.03%; (iii) There was a significant influence of 48.2% on the variables of Promotion (X1) and Flash Sale (X2) on Impulsive buying (Y) behavior in FKIP Unpas students of the class of 2021. The researcher recommends that universities can provide education about digital literacy and personal financial management of students. Students are advised to be more selective and aware in responding to promotions and Flash Sale and manage finances wisely. Further researchers are expected to be able to study this topic more deeply.
EFEKTIVITAS PROGRAM KELUARGA HARAPAN DALAM MENINGKATKAN KESEJAHTERAAN MASYARAKAT DITINJAU DALAM PERSEPEKTIF EKONOMI SYARIAH DI DESA CENDANA KECAMATAN MUARA SUGIHAN Yunita Bayumi; Cholidi Zainuddin; Peny Cahaya Azwari
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 10 No 1 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Universitas Pasundan

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Abstract

Penelitian ini menganalisis efektivitas Program Keluarga Harapan (PKH) dalam meningkatkan kesejahteraan masyarakat di Desa Cendana, Kecamatan Muara Sugihan, melalui perspektif ekonomi syariah. Menggunakan metode kualitatif deskriptif, data dikumpulkan melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa PKH secara umum efektif meringankan beban ekonomi, serta mendukung akses pendidikan dan kesehatan bagi keluarga miskin. Hal ini sejalan dengan prinsip maslahah (kemaslahatan), ta’awun (tolong-menolong), dan keadilan sosial. Namun, ditemukan kendala serius berupa penyalahgunaan wewenang oleh oknum kepala dusun yang menguasai kartu ATM penerima manfaat untuk kepentingan pribadi, termasuk judi online. Praktik ini secara tegas bertentangan dengan prinsip amanah, keadilan, dan transparansi dalam ekonomi syariah. Lemahnya pengawasan dan integritas aparatur menyebabkan efektivitas program belum optimal. Penelitian ini merekomendasikan penguatan sistem pengawasan, peningkatan integritas aparatur desa, serta edukasi bagi penerima manfaat agar tujuan kesejahteraan yang berkelanjutan dan sesuai syariat dapat tercapai sepenuhnya.

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