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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 14 Documents
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Search results for , issue "Vol 13, No 1 (2025): Juni" : 14 Documents clear
Analisis Representasi Nilai Moral dalam Buku Teks Ekonomi SMA Suherman, Ade; Susanti, Yuyun; Elsyifa, Rachma Rianty
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 13, No 1 (2025): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v13i1.18934

Abstract

This study explores the representation of moral values in senior high school Economics textbooks using a qualitative content analysis approach. The main focus is to identify values such as honesty, responsibility, justice, and social empathy as they appear in both text and illustrations. The textbooks were selected based on their relevance to the Indonesian education curriculum. The findings reveal that although the textbooks contain numerous illustrations related to economic, social, and political activities, moral values are not explicitly presented. Illustrations such as queues at gas stations or the distribution of social aid, which should reflect justice and social responsibility, are given insufficient attention. Economics teachers in Garut also expressed that while the importance of integrating moral values into learning is acknowledged, the available textbooks are still lacking in this regard. The development of more integrated and contextual learning materials is proposed as a solution to strengthen the teaching of moral values in economics education.
DETERMINATION OF HUMAN DEVELOPMENT INDEX IN PENAJAM PASER UTARA Saputra, Aksel Ary; Juliannisa, Indri Arrafi
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 13, No 1 (2025): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v13i1.17531

Abstract

Penajam Paser Utara Regency, which has been designated as the location of the Indonesian Capital City (IKN), faces problems in increasing the Human Development Index (HDI). This study aims to determine the influence of health, education, and welfare dimension indicators directly and indirectly on HDI and economic growth. The method used is the "MICMAC" Matrix of Cross Impact Multiplications Applied to a Classification analysis with a sample of 115 respondents aged 15 years and over in Penajam Paser Utara Regency. The results of the analysis group the indicators into four quadrants: (1) Determinant variables include access to health services, health facilities, number of schools, education curriculum, and workforce participation have a direct influence and low dependence on HDI; (2) Relay variables include nutritional status, health information, school fees, school facilities, access to basic services, and income have a high influence and high dependence; (3) Dependent variables include BOS funds and minimum wages, with low influence but high dependence; and (4) Autonomous variables include environmental quality and inflation, with low influence and dependence. Judging from the order of variables, namely nutritional status, access to health services, and health information occupy the three largest variables that have a strong influence directly and indirectly. This finding provides strategic guidance for local governments to prioritize policies that support determinant variables as the main drivers of increasing the HDI in Penajam Paser Utara Regency.
Pengaruh Green Accounting, Leverage, dan Profitabilitas terhadap Nilai Perusahaan dengan CSR Sebagai Variabel Moderasi Maharani, Amanah Putri; Mustika, Ira Grania; Heniwati, Elok
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 13, No 1 (2025): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v13i1.18837

Abstract

The purpose of this study is to examine how corporate social responsibility moderates the impact of green accounting, leverage, and profitability on firm value. Mining businesses were sampled for this study, and the IDX provided data for the years 2019-2023. This study tests the validity of pre-existing hypotheses by utilizing panel data regression analysis as well as Eviews 12 software. The study findings illustrate that firm value is positively affected by green accounting. Meanwhile, firm value is not affected by profitability or leverage. Corporate social responsibility can influence green accounting and profitability on firm value. Meanwhile, leverage cannot be moderated by corporate social responsibility on firm value.
Pengaruh Kecenderungan Mengambil Resiko terhadap Intensi Berwirausaha dengan Mediasi Efikasi Diri Kewirausahaan Kurjono, Kurjono; Abdullah, Sulthan Yusuf; Nurlatifah, Nurlatifah
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 13, No 1 (2025): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v13i1.18993

Abstract

This study explicitly aims to analyze the effect of risk-taking propensity on entrepreneurial intention, with self-efficacy as a mediating variable. The research employed a quantitative method using a survey approach and SEM-PLS analysis. Data were collected from 119 randomly selected respondents at the Faculty of Economics and Business Education, Universitas Pendidikan Indonesia (UPI). The results indicate that risk-taking propensity has a positive and significant effect on both self-efficacy and entrepreneurial intention. Self-efficacy also positively influences entrepreneurial intention and partially mediates the relationship between risk-taking propensity and entrepreneurial intention. The implications of these findings highlight the importance of strengthening self-efficacy in entrepreneurship education, for example through field interviews or inviting entrepreneurship practitioners as guest speakers.
Efektivitas Metode Think Pair Share dan Think Talk Write terhadap Berpikir Kritis Putri, Dita Amelia; Hermawan, Yoni
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 13, No 1 (2025): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v13i1.18344

Abstract

Students and lecturer activity have an important role in achieving the objectives of learning. In fact, many students are tired of learning in classes that it causes the student’s critical thinking ability to have discussions. Efforts to enhance the critical thinking ability in learning process include implementing the Think Pair Share and Think Talk Write.The objectivesof this research are to know: 1) Enhance critical thinking ability by using the Think Pair Share Method on Pretest and Posttest; 2) Enhance critical thinking ability by using the Think Talk Write Methodon Pretest and Posttest; 3) Difference in critical thinking ability between Think Paire Share Method and Think Talk Write method.Research Method with a quasi experiment. Data analysis techniques involve t-test and N-Gain test. The research finding indicate that: 1) There is a difference in critical thinking ability when using Think Pair Share Method; 2) There is difference in critical thinking ability when using Think Talk Write Method; 3) Critical Thinking Ability difference between Think Pair Share method and Think Talk Write Method.
Pengaruh Likuiditas, Struktur Modal, dan Risiko Operasional terhadap Kinerja Keuangan Dimoderasi Ukuran Perusahaan Okpianti, Theodora Okpianti; Indah, Djunita Permata; Astarani, Juanda
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 13, No 1 (2025): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v13i1.18874

Abstract

This study aims to explain the effect of liquidity risk, capital structure, and operational risk on financial performance, with firm size as a moderating variable. Quantitative methods are used with secondary data from the annual financial reports of conventional banks listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. The sample was selected using purposive sampling, and the analysis was carried out through regression moderation with EViews 12 software. The results of this study indicate that liquidity risk has a positive effect on financial performance, while capital structure and operational risk show no effect. In addition, company size has been shown to moderate and play a role in strengthening the relationship between liquidity risk, capital structure, and operational risk with financial performance. These findings prove that good liquidity management and a large company scale can increase bank profitability.
Analisis Perbandingan Tingkat Pengungkapan Laporan Terintegrasi pada Perusahaan Konstruksi Bahiyyah, Khariidatul; Kurniawati, Yuyun; Romdoni, Nijar Kurnia
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 13, No 1 (2025): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v13i1.16267

Abstract

Penelitian ini bertujuan untuk memberikan gambaran kondisi pelaporan terintegrasi pada perusahaan konstruksi. Metode analisis data menggunakan analisis konten dengan pemberian skor pada laporan tahunan 2023 berdasarkan standar elemen konten IR dari Internasional Integrated Reporting Councill, interpretasi dilakukan dalam beberapa level tingkat pengungkapan. Hasil penelitian menunjukkan bahwa PT Waskita Karya (Persero) Tbk mendapatkan skor lebih unggul dari PT Wijaya Karya (Persero) Tbk, masing-masing mendapatkan skor 4,88 dan 4,75. Pengungkapan elemen konten IR kedua perusahaan dapat dikatakan tinggi. Keterbaruan temuan dalam penelitian ini yaitu kedua perusahaan sama-sama mendapatkan skor rendah pada elemen outlook yaitu masing-masing mendapatkan skor 4 dan 3. PT Waskita Karya (Persero) Tbk lebih luas mengungkapkan upaya-upaya strategis dalam menghadapi tantangan internal maupun eksternal.
Pemahaman Perpajakan, Sanksi Pajak, Tarif Pajak, Patriotisme, dan Kepatuhan Wajib Pajak Orang Pribadi Etikasari, Arum Devi; Hidayatulloh, Amir
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 13, No 1 (2025): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v13i1.18474

Abstract

Tax is one of the sources of state revenue, in fact tax is the largest source of state revenue. Thus, studies are still needed related to the factors that encourage taxpayers to comply with paying their taxes. so, to increase insight into the factors that influence taxpayer compliance, researchers conducted a study aimed at analyzing the influence of tax understanding, tax sanctions, tax rates, and patriotism on individual taxpayer compliance. The population of this study were Individual Taxpayers registered at the Tax Service Office throughout Indonesia. The sample of this study was individual taxpayers in Indonesia who had a Taxpayer Identification Number. The sampling technique in the study used convenience sampling. Data were collected by distributing questionnaires with the help of google form. The respondents in this study numbered 151 respondents. The data analysis technique used multiple regression analysis with the help of SPSS. This study obtained results that taxpayer compliance was influenced by tax understanding and tax rates. However, tax sanctions and patriotism did not affect individual taxpayer compliance
Pengaruh Pajak Restoran terhadap Pendapatan Asli Daerah Kota Tasikmalaya Ilah, Ilah; Aryansyah, Firman; Mustopa, Ujang Hasan; Haq, Haikal Matin
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 13, No 1 (2025): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v13i1.18989

Abstract

Revenue from the restaurant tax sector in Tasikmalaya Regency remains suboptimal due to non-compliance by several taxpayers. This study aims to analyze the contribution of restaurant tax to the Local Own-Source Revenue (PAD) of Tasikmalaya City from 2018 to 2022. A descriptive quantitative method was employed using secondary data over a five-year period. The findings indicate that both restaurant tax revenue and PAD fluctuated annually. Regression analysis revealed that restaurant tax had no significant effect on the PAD of Tasikmalaya City during the observed period. It is concluded that efforts to optimize restaurant tax collection must be strengthened to enhance its contribution to regional revenue.
Analisis Pelaporan Dana Zakat dengan Kinerja Keuangan pada Lembaga Keuangan Syariah Mansyur, Muhamad Ondoh; Haerani, Nurah; Hamidullah, Rizky Eka; Sunarsih, Uun
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 13, No 1 (2025): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v13i1.17496

Abstract

This study aims to assess the role of zakat reporting in relation to the financial performance of Islamic financial institutions, specifically BSI and Panin Dubai Syariah. According to BAZNAS, zakat in Indonesia holds significant economic potential, estimated at IDR 327 trillion, although actual collections remain far below this figure. An interesting phenomenon arises as some Islamic financial institutions in Indonesia have not fully complied with zakat reporting obligations, despite existing regulations. The relationship between zakat reporting and financial performance has thus become a relevant topic for research within the context of Indonesia's Islamic economy. This study employs a literature review method and analyzes financial data from the financial statements of two Islamic financial institutions: BSI and Bank Panin Dubai Syariah. Based on theory and existing literature, the study argues that zakat reporting plays a role and has an impact on financial performance. The results show that zakat reporting has a significant influence on financial performance, particularly in the analysis of ROA and ROE for the period 2021–2023 at BSI and Panin Dubai Syariah, although several challenges still need to be addressed.

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