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Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi)
Published by Universitas Galuh
ISSN : 2355357X     EISSN : 25808818     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education Other
Jurnal Edukasi Memuat hasil penelitian atau kajian teoritis yang berkaitan dengan pengembangan dan peningkatan professi Guru IPS, Kajian Perusahaan (BUMN dan BUMS), Perbankan, Ekonomi, dan Akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 12 Documents
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Search results for , issue "Vol 12, No 2 (2024): November" : 12 Documents clear
MODEL OF INCREASING THE COMPETITIVENESS OF MSMES: A COMMUNITY EDUCATION-BASED EMPOWERMENT PROCESS FOR MSME ACTORS IN REMPANGA VILLAGE Saputra, Ramadhan Dian; Lukman, A. Ismail; Mustangin, Mustangin; Alisalman, Muhamad
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 12, No 2 (2024): November
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v12i2.15878

Abstract

Community empowerment is an effort to increase the capacity of the community so that they can overcome existing problems independently. Community empowerment is an effort to increase community capacity in dealing with problems that can hinder the community itself. This study aims to analyze the empowerment of MSME actors in Rempanga Village. The implementation of empowerment This selection method or technique will certainly have an impact on the success of the process and the results of empowerment activities. This study uses a qualitative approach because it is in accordance with the research objectives and the method used is a descriptive research method. The data collection techniques used are interview techniques, observation techniques, and document study techniques. Data analysis uses data reduction, data presentation, and conclusion drawn. Checking the validity of the data using triangulation techniques and sources. The results of the study show that the empowerment model is implemented through several stages of community empowerment which begins with the initial introduction phase of the MSME actor program to the program to be implemented. The second phase is carried out to identify community needs, and the third phase is community capacity building and the fourth phase is community independence.
THE EFFECT OF WORK EVALUATION, COMPETENCE, AND REWARDS ON EMPLOYEE PERFORMANCE OF PT. SHARP SEMICONDUCTOR INDONESIA KARAWANG Yunianto, Akhmad; Nadeak, Banuara; Solehudin, Solehudin; Nurhasanah, Nunung
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 12, No 2 (2024): November
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v12i2.15429

Abstract

PT. Sharp Semiconductor Indonesia (PT. SSI) is a foreign private company organization, which carries out production activities in Karawang, Indonesia. There are several problems as follows: 1) Employee performance has decreased, 2) The level of education is mostly at the vocational school/high school level, 3) Work evaluation is not fair and proportional 4) Decrease in operator multifunction, 5) Awards have not been given proportionally, 6) low operator wage value.This study aims to determine the description of employee work evaluation, competence, awards, and performance, to determine the relationship between work evaluation-competence, competence-awards, work evaluation-awards, to determine the effect of work evaluation, competence, and awards partially and simultaneously on employee performance.The method used is a quantitative approach with a descriptive and verification analysis design. The results of this study: work evaluation has fairly good criteria with an average value of 497.5 on a scale range of 389.9 - 509.9. Competence has good criteria with an average value of 541.0 on a scale range of 509.9 - 629.9. Awards have fairly good criteria, with an average value of 491.7 on a scale range of 389.9 - 509.9. Performance has good criteria with an average value of 522.0 on a scale range of 509.9 - 629.9.The correlation between Work Evaluation and Competence has a coefficient value of 0.783 (78.3%) in the interval of 0.600 - 0.799 which means strong. The correlation between Competence and Awards has a coefficient value of 0.781 (78.1%) in the interval of 0.600 - 0.799 which means strong. The correlation between Work Evaluation and Awards has a coefficient value of 0.658 (65.8%) in the interval of 0.600 - 0.799 which means strong. Job Evaluation has a partial effect of 0.0609 (6.09%), competency has a partial effect of 0.8428 (84.28%), partial reward of 0.0965 (9.65%). Job evaluation, competency, and reward have a simultaneous effect on employee performance of 0.951 or 95.1%. 
Analisis Shopping Lifestyle dan Digital Marketing Produk Ramah Lingkungan pada Perempuan Lintas Generasi Rahardani, Margareta Ernanda; Jati, Agustinus Kismet Nugroho
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 12, No 2 (2024): November
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v12i2.16105

Abstract

Penelitian ini dilakukan untuk mengetahui bagaimana tingkah laku perempuan dari berbagai generasi (X, Y, dan Z) dalam merespons gaya hidup mereka dalam melakukan pemilihan produk ramah lingkungan. Selain melihat tingkah laku dalam memilih produk ramah lingkungan, dalam penelitian ini juga hendak mengetahui bagaimana respons perempuan antar generasi pada penggunaan digital marketing dalam menentukan pemilihan produk ramah lingkungan. Penelitian deskriptif kuantitatif ini melibatkan 150 perempuan dari berbagai generasi, dengan masing-masing generasi diwakili oleh 50 responden, menggunakan metode purposive sampling. Kuesioner disebarkan secara online melalui Google Form. Hasil dalam penelitian ini didapatkan bahwa gaya hidup perempuan dari generasi Z memiliki tingkat sensitivitas yang lebih tinggi terhadap produk ramah lingkungan dengan skor sangat baik sebesar 218,56 selanjutnya disusul dengan 208,44 untuk generasi X dan 204,56 untuk generasi Y dengan predikat masing-masing adalah baik. Sementara itu, peran pemasaran digital dalam mempromosikan produk ramah lingkungan mendapatkan umpan balik positif dari perempuan generasi Z dengan total skor 217,4 dengan predikat sangat baik, disusul dengan generasi Y dengan total skor 201,8 dan generasi X dengan total skor 198,2 masing-masing dengan predikat baik.
Pengaruh Konformitas Hedonis, Pengendalian Diri, dan Literasi Keuangan terhadap Perilaku Konsumtif Mahasiswa Silvia, Ita; Purnama, Dian Normalitasari
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 12, No 2 (2024): November
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v12i2.14577

Abstract

Consumptive behavior is the habit of consuming products in the form of goods and services that are not based on the needs and uses of the product but based on desires and desires that are not carefully considered. This study aims to find out: (1) The influence of hedonic conformity on student consumptive behavior; (2) The effect of self-control on student consumptive behavior; (3) The effect of financial literacy on student consumptive behavior. This research is a correlational research with quantitative methods. The instruments used were questionnaires and were analyzed by descriptive statistical analysis, prerequisite tests, and hypothesis tests. The results showed a significant positive influence of hedonic conformity on the consumptive behavior of students, there was a significant positive influence of self-control on the consumptive behavior of students, and there was a significant negative influence of financial literacy on consumptive behavior. The R Square value of this study was 0.592 so that hedonic conformity, self-control, and financial literacy affected student consumptive behavior by 59.2% while the remaining 40.8% was influenced by other factors outside the study.
Peran Audit Internal dan Sistem Pengendalian Internal dalam Pencegahan Fraud di PT. Rotte Ragam Rasa Arsyika, Ridha; Suriyanti, Linda Hetri; Sari, Dian Puji Puspita
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 12, No 2 (2024): November
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v12i2.15759

Abstract

Penelitian ini dilakukan di PT Rotte Ragam Rasa. Tujuan dari penelitian ini bagaimana peran audit internal dan sistem pengendalian internal dapat mencegah kecurangan yang terjadi diperusahaan. Jenis penelitian ini menggunakan metode kualitatif yang merupakan anlisis yang bersifat induktif, yaitu suatu analisis berdasarkan data yang diperoleh, selanjutnya dikembangkan pola yang berhubungan tertentu untuk menjadi hipotesis. Data primer yang akan digunakan dalam penilitian ini adalah dengan wawancara dan observasi lapangan. Hasil dari penelitian ini menunjukkan bahwa masih ada beberapa tindakan kecurangan yang terjadi pada perusahaan, kurang nya pemantauan menimbulkan peluang yang dapat dilakukan oleh pelaku kecurangan. Peran audit internal dalam hal ini merupakan aspek yang sangat penting dalam pencegahan kecurangan yang terjadi dan dengan penerapan kerangka kerja COSO yang sudah diterapkan pada perusahaan ini untuk meminimalisir tindak kecurangan yang terjadi. Dalam hal ini perlu peningkatan pengawasan dan pemantauan secara ketat baik sistem maupun non sistem, dengan pemeriksaan berkala dilokasi.
Pengaruh Ukuran Perusahaan, Komisaris Independen, Komite Audit dan Ukuran KAP terhadap Audit Delay Khuluqi, Khusnul; Sugeng, Andry; Afandi, Agus
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 12, No 2 (2024): November
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v12i2.15765

Abstract

Istilah “audit delay” menggambarkan jumlah waktu yang berlalu antara akhir tahun fiskal dan rilis laporan audit, yang merupakan persyaratan bagi perusahaan yang diperdagangkan secara publik. Tujuan dari penelitian ini adalah untuk memeriksa elemen-elemen yang dapat memengaruhi audit delay dalam bisnis sektor konsumen non-siklis yang terdaftar di BEI dari tahun 2021 hingga 2023 dan untuk menarik kesimpulan berdasarkan temuan tersebut. Komite audit, ukuran KAP, komisaris independen, dan ukuran perusahaan merupakan faktor-faktor independen dalam penelitian ini. Dengan audit delay sebagai variabel dependen untuk penyelidikan ini. Dengan menggunakan strategi purposive sampling, kami dapat memperoleh data laporan keuangan dari 228 perusahaan yang berbeda selama tiga tahun dari 76 sampel yang berbeda. Analisis regresi data panel menggunakan alat statistik eviews 12 adalah pendekatan analisis penelitian. Melalui penggunaan pengujian hipotesis, uji pemilihan model, uji asumsi klasik, dan statistik deskriptif. Temuan penelitian ini menunjukkan bahwa jumlah KAP dan keberadaan komisaris independen sebagian berdampak signifikan terhadap audit delay. Meskipun durasi audit tidak dipengaruhi oleh komposisi komite audit atau ukuran perusahaan.
Analisis Penerapan Akuntansi Sederhana pada Usaha Mikro Food and Beverages survei pada Usaha Mikro Katering Dua Putra Dianita, Mirna; Tresnawati, Rina; Hadian, Niki; Prayitno, Yogo Heru; Rachman, Yoga Tantular
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 12, No 2 (2024): November
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v12i2.14163

Abstract

Financial management is an important element in a company's progress. One way to manage finances is through accounting practices, which is a systematic process for producing financial information that is relevant for decision making. Micro, Small and Medium Enterprises (MSMEs), especially micro enterprises, generally still use money as a transaction medium, it is important for them to utilize accounting practices. Accounting can provide significant support in managing MSME finances, assist in planning to increase profits, and ultimately encourage the growth of MSMEs so that they can become stronger contributors in improving the Indonesian economy. However, many MSMEs do not fully utilize accounting in their business operations. Therefore, MSMEs need understanding and awareness of the preparation of effective financial reports. The method in this research uses a descriptive method, describing the problems found and providing solutions to these problems. The results of this research provide direction and an overview of the preparation of simple financial reports for MSMEs, especially micro businesses, so that they can be implemented in their businesses. Apart from that, this research provides an overview of the importance of implementing and understanding even simple accounting in business management and efforts to maintain business sustainability and business development.
Analisis Nilai Return E-IPO yang Terdaftar di Bursa Efek Indonesia Eliza, Rispa; T, Jessica; RZ, Rully Setiawan
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 12, No 2 (2024): November
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v12i2.15578

Abstract

When investing, investors naturally expect returns on the funds they've invested. Therefore, investors need to calculate the returns of the stock companies they invest in. The purpose of this research is to determine the initial opening return value and the initial closing return value of E-IPO companies listed on the IDX for the period of January to April 2023. The analysis method used is quantitative description. The population in this study consists of 34 E-IPO companies from various sectors listed on the IDX during January to April 2023. Data analysis sources are from the Stockbit application, which is registered with the Financial Services Authority (OJK). Based on the research analysis results, the stock company codes LAJU, SAGE, and AWAN have the highest initial opening return values at 35%. Meanwhile, the stock company code CUAN has the highest closing return value at 6002.3%. The return value of each stock company code varies in percentage, influenced by different IPO prices, opening prices, and closing prices for each company. If the IPO price, opening price, and closing price are high, the return value of the stock obtained is also high, and vice versa. 
Pengaruh Biaya Kualitas terhadap Produk Rusak Faridah, Eva; Badriah, Elis; Nurwanda, Asep; Muharam, Rifhatur
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 12, No 2 (2024): November
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v12i2.16689

Abstract

Penelitian ini difokuskan pada Pengaruh Biaya Kualitas terhadap Produk Rusak. Permasalahan yang dihadapi dalam penelitian ini adalah meskipun proses produksi telah dilaksanakan dengan baik, pada kenyataannya masih ditemukan ketidaksesuaian antara produk yang dihasilkan dengan yang diharapkan, dimana kualitas produk yang dihasilkan tidak sesuai dengan standar, atau dengan kata lain produk yang dihasilkan mengalami kerusakan atau cacat produk. Hal tersebut disebabkan adanya penyimpangan-penyimpangan dari berbagai faktor, baik yang berasal dari bahan baku, tenaga kerja maupun kinerja dari fasilitas-fasilitas mesin yang digunakan dalam proses produksi. Tujuan dari peneltian ini adalah Untuk mengetahui dan menganalisis mengenai penerapan biaya kualitas, tingkat produk rusak dan pengaruh biaya kualitas terhadap produk rusak PK. Teguh Jaya. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dengan pendekatan kuantitatif. Sedangkan untuk menganalisis data yang diperoleh digunakan Analisis Regresi Linier Sederhana, Analisis Koefisien Korelasi, Koefisien Determinasi, Uji t, dan Uji F. Hasil dari penelitian ini adalah bahwa PK. Teguh Jaya sudah mengalokasikan biaya kualitas, masih menghasilkan produk rusak, karena tidak sesuai dengan standar kualitas produk yang ditetapkan perusahaan, peningkatan atau penurunan biaya kualitas yang dikeluarkan tidak mempengaruhi pada peningkatan atau penurunan produk rusak pada PK. Teguh Jaya.
Pengembangan E-LKPD Berbasis FLIPBOOK pada Pembelajaran Akuntansi Kelas XI SMKN 4 Jember Sholehah, Riska Maratus; Kartini, Titin; Herlindawati, Dwi
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 12, No 2 (2024): November
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v12i2.15418

Abstract

The integration of technology is one of the impacts of modern developments that is felt during the learning process. These changes require educators to continue to innovate by optimizing the use of ICT starting from preparing learning tools to the evaluation process. One of the learning tools that educators need to prepare well is LKPD. LKPD is a learning support and facility to support learning activities and student performance. At SMKN 4 Jember the LKPD used is still conventional. The use of conventional LKPD is considered less interesting and makes students feel bored and thus creates boredom in learning. The aim of this research is to produce flipbook-based digital LKPD that is feasible and attractive in terms of material and design. The research uses the ADDIE development model which consists of five stages, namely (1) analyze, (2) design, (3) development, (4) implementation, and (5) evaluation. The assessment instruments used are material expert validation sheets, design experts and student response questionnaires. This development research only reached the development stage because the aim of this research was to produce a flipbook-based LKPD product and test the feasibility of the product. Product feasibility is assessed in terms of material and design, with each involving 2 validators. The test subjects in this research were 34 students from class. The media attractiveness score in the broad group trial was 82,4%, included in the "Very Interesting" category. Therefore, it can be concluded that this flipbook-based digital LKPD is feasible and interesting to use in the learning process.

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