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Saiful Almujab
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INDONESIA
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.
Arjuna Subject : -
Articles 518 Documents
PENGARUH KEMAMPUAN MENYUSUN LAPORAN KEUANGAN, LITERASI KEUANGAN, INKLUSI KEUANGAN MELALUI MEDIASI PERILAKU PENGELOLAAN KEUANGAN TERHADAP KINERJA KEUANGAN UMKM DI KECAMATAN TANJUNG MORAWA Siti Khodijah Tanjung; Farida Khairani Lubis; Heny Triastuti Kurnianingsih
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 10 No 2 (2026): 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.v10i2.47091

Abstract

The objective of this research is to examine the effect of the capability to create financial reports, financial literacy and financial inclusion on the financial performance of MSMEs in Tanjung Morawa District with financial management behavior as a mediating variable. The study population involved all MSMEs in the area, with a sample of 50 respondents determined through total sampling techniques. Data was gathered via a questionnaire and assessed using the Partial Least Square (PLS) model with SmartPLS 4.0 software. The analysis findings indicate that the capability to generate financial reports does not significantly and positively impact MSMEs' financial performance, while financial literacy significantly and positively affects the financial performance of MSMEs, and financial inclusion significantly and positively influences the financial performance of MSMEs, Financial Management Behavior does not have a positive and significant effect on the financial performance of MSMEs, the capability to generate financial reports does not exert a meaningful and positive influence on the financial performance of MSMEs mediated by financial management behavior, that financial literacy does not exert a positive and considerable influence on the financial performance of MSMEs mediated by financial management behavior, that financial inclusion does not exert a significant and positive impact on the financial performance of MSMEs mediated by financial management behavior.
PENGARUH KOMPETENSI WIRAUSAHA DAN TINGKAT PENGETAHUAN AKUNTANSI TERHADAP PENGELOLAAN KEUANGAN UMKM HALAL DI KOTA KISARAN alnayca Sinaga; Lusi elviani Rangkuti; Jalilah ilmiha
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 10 No 2 (2026): 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.v10i2.47180

Abstract

Financial management is an important managerial activity for running and maintaining business continuity. This study aims to examine the influence of entrepreneurial competence and accounting knowledge levels on the financial management of Halal MSMEs. The population of this study was the Halal MSME sector in Kisaran City. The sample consisted of 74 Halal MSMEs located in Kisaran City, using a total sampling technique or census method. This study employed various linear regression analysis methods, including the t-test, F-test, and determination test. The results of the tests and analysis showed that entrepreneurial competence partially had a significant effect (0.031 <0.05) on the financial management of Halal MSMEs in Kisaran City, while the level of accounting knowledge also had a significant effect (0.025 <0.05) on the financial management of Halal MSMEs in Kisaran City. Entrepreneurial competence and accounting knowledge levels had a beneficial and substantial effect (0.04 <0.05) on the financial management of Halal MSMEs in Kisaran City.
Pengaruh Literasi Keuangan, Inklusi Keuangan, Sikap Keuangan Terhadap Pengelolaan Keuangan Umkm Dikecamatan Tanjung Morawa Dinda Thalia Sabila; heny triastuti kurnianingsih; mas'ut
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 10 No 2 (2026): 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.v10i2.47290

Abstract

handling their needs through a range of administrative sources. In order to better understand how micro, small, and medium-sized businesses (MSMEs) in Tanjung Morawa District handle their financial resources, this study aims to establish a correlation betweenfinancial literacy, financial inclusion, and financial attitude. Participants in the research are SMEs located in Tanjung Morawa District. One hundred micro, small, and medium-sized enterprises (MSMEs) from Tanjung Morawa Village were selected for this study using a full sampling process, occasionally called the census method. This study used multiple linear regression analysis, which included the t-test, the determination test, and the F-test, to examine the data. The financial management of micro, small, and medium-sized firms(MSMEs) in Tanjung Morawa District is positively and significantly impacted by financial literacy, financial inclusion, and financial attitude, according to tests and studies.
TRANSFORMASI PINJAMAN NONFORMAL BERBASIS WHATSAPP DALAM PERSPEKTIF MODAL SOSIAL MASYARAKAT DESA SUKOREJO: TRANSFORMATION OF WHATSAPP-BASED NON-FORMAL LOANS FROM THE SOCIAL CAPITAL PERSPECTIVE OF THE SUKOREJO VILLAGE COMMUNITY Dia Auliatur Rohmah; Riski Febri Eka Pradani
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 10 No 2 (2026): 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.v10i2.47368

Abstract

The phenomenon of limited access to formal financial institutions in rural communities has driven the development of informal lending practices, which are now undergoing a digital transformation through the WhatsApp application. This study aims to analyze the transformation of WhatsApp-based informal lending mechanisms and its implications for the sustainability of community businesses in Sukorejo Village. The method used was qualitative with a descriptive approach through observation, interviews, and documentation. The results indicate that informal lending practices have transformed from conventional systems to digital ones that are faster, more flexible, and more efficient. The main driving factors include ease of access, speed of disbursement, urgent economic needs, and low financial literacy. Furthermore, this practice is influenced by social capital in the form of trust, social closeness, and interpersonal networks. The resulting impact is dualistic, providing short-term benefits in access to capital but potentially incurring long-term risks such as high interest rates and debt dependence. Thus, this digital transformation has not fully improved community welfare.
KETERKAITAN KEPEMILIKAN DAN UKURAN PERUSAHAAN TERHADAP ESG DAN NILAI PERUSAHAAN HARTINA; Amelia Nur Chasanah; Rudi Kurniawan; Diana Puspitasari
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 10 No 2 (2026): 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.v10i2.48886

Abstract

This study aims to examine the influence of ownership and company size on ESG and firm value. The research was motivated by a 2022 report by the Mandiri Institute, which revealed that investment in companies implementing ESG principles shows a strong upward trend. Although the trend continues to strengthen globally, ESG implementation in Indonesia is not yet widely implemented and still poses various challenges, particularly related to company operations that do not fully address ESG aspects. The quantitative research approach is based on statistical data generated through secondary data processing from companies' public annual reports. The subjects of this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2022 and 2023. The findings indicate that institutional ownership and company size do not have a significant influence on ESG. Regarding firm value, foreign ownership is shown to have a positive and significant effect on firm value. Conversely, institutional ownership and company size do not show a significant effect on firm value. ESG does not have a significant effect on firm value. The results of the Sobel mediation test indicate that ESG is unable to mediate the effects of foreign ownership, institutional ownership, or company size on firm value.
ANALISIS REWARD DAN PUNISHMENT TERHADAP EMPLOYEE LOYALTY DENGAN JOB SATISFACTION SEBAGAI VARIABEL MEDIASI: Survei Pada Karyawan PT. Paiho Indonesia Sukabumi Muhamad Rizal Maulana; Faizal Mulia Z; Nor Norisanti
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 10 No 2 (2026): 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.v10i2.53941

Abstract

In the age of globalisation, companies need competent employees who demonstrate a high level of loyalty. Loyalty is reflected in employees’ willingness to adhere to and apply company regulations and values with full awareness and responsibility. Compliance with regulations demonstrates discipline and commitment to work, which can be enhanced through the appropriate use of rewards and sanctions, as well as the creation of job satisfaction. This study aims to analyze the effect of rewards and punishments on employee loyalty, with job satisfaction as a mediating variable, among employees of PT. Paiho Indonesia. The study employed a quantitative approach using a survey method involving 200 employees of PT. Paiho Indonesia. Data analysis was conducted using Partial Least Squares (PLS)-based Structural Equation Modeling (SEM) with the assistance of SmartPLS 3.2.8. Job satisfaction was found to partially mediate the effects of reward and punishment on employee loyalty. This study concludes that increasing rewards, implementing appropriate punishment, and enhancing job satisfaction can strengthen employee loyalty. Keywords: reward, punishment, job satisfaction, employee loyalty
SMALL BUT MIGHTY: MEMBANGUN CITRA MEREK USAHA LOKAL UNTUK MEMENGARUHI KEPUTUSAN PEMBELIAN Siti Nur ‘Anisah; Henny Indrawati; Brilliant Asmit
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 10 No 2 (2026): 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.v10i2.54112

Abstract

This study was motivated by the unstable state of consumer purchasing decisions regarding Teh MUR  products, despite efforts to build brand image. The study aims to analyze the influence of brand image on consumer purchasing decisions. The research method employed was a quantitative approach using accidental sampling, in which data were collected via a Google Forms-based questionnaire distributed to consumers. Data analysis was conducted using descriptive analysis and simple linear regression. The results indicate that brand image has a positive influence on purchasing decisions. This study contributes to reinforcing the role of brand image as a key factor in enhancing purchasing decisions among SMEs, particularly in Pekanbaru.
PENERAPAN MODEL PEMBELAJARAN KOOPERATIF TIPE TUTOR SEBAYA UNTUK MENINGKATKAN KETERAMPILAN PENGELOLAAN KEUANGAN Cindy Anjani; Leni Maryani; Yudho Ramafrizal
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 10 No 2 (2026): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui peningkatan keterampilan pengelolaan keuangan siswa pada kelas eksperimen dan kelas kontrol. Pendekatan peenelitian yang digunakan adalah pendekatan kuantitatif metode eksperimen. Desain penelitian ini adalah nonequivalent pretest-posttest control group design. Penelitian ini dilaksanakan di SMA Negeri 2 Lembang dengan melibatkan 2 kelas yaitu XI F1 sebagai kelas kontrol dengan penerapan model pembelajaran langsung dan XI F2 sebagai kelas eksperimen dengan penerapan model pembelajaran kooperatif tipe tutor sebaya. Instrumen yang digunakan adalah lembar pretest dan posttest serta lembar observasi keterlaksanaan model pada kelas eksperimen. Hasil penelitian menunjukkan terdapat peningkatan keterampilan pengelolaan keuangan pada kelas eksperimen yaitu skor pretest 66,8 dan skor posttest 86,2 dengan peningkatan sebesar 19,4. Sedangkan pada kelas kontrol skor pretest 74,6 pada pretest menjadi 79,0 pada posttest, terjadi peningkatan sebesar 4,4. Sementara itu, keterlaksanaan model pembelajaran kooperatif tipe tutor sebaya pada kelas eksperimen yang meliputi tahap penyampaian tujuan dan motivasi belajar, penyajian materi, pembentukan kelompok, pelaksanaan tutor sebaya dan diskusi, presentasi hasil, serta evaluasi dan pemberian penghargaan telah terlaksana sesuai dengan modul ajar yang dirancang. Hasil penelitian ini memberikan manfaat bagi berbagai pihak. Guru dapat memanfaatkan model pembelajaran kooperatif tipe tutor sebaya sebagai alternatif pembelajaran untuk meningkatkan keterampilan pengelolaan keuangan dan keaktifan peserta didik. Selain itu, hasil penelitian ini dapat menjadi pertimbangan bagi sekolah dalam mendukung pembelajaran inovatif serta menjadi referensi bagi peneliti selanjutnya dalam mengembangkan penelitian sejenis