cover
Contact Name
-
Contact Email
-
Phone
+6285223443950
Journal Mail Official
Jurnaledukasiunigal@gmail.com
Editorial Address
Jl. R. E. Martadinata No.150, Baregbeg, Kabupaten Ciamis, Jawa Barat 46213
Location
Kab. ciamis,
Jawa barat
INDONESIA
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi)
Published by Universitas Galuh
ISSN : 2355357X     EISSN : 25808818     DOI : -
Core Subject : Economy, Education,
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.
Articles 219 Documents
Core Employability Skills dan Kompetensi Teknik Siswa SMK Menghadapi Persaingan Global Dedi Sutrisna; Dede Abdul Rozak
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 11, No 1 (2023): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v11i1.10151

Abstract

The threat of entry of foreign workers into Indonesia has increasingly narrowed employment opportunities in Indonesia. This also has an impact on the Vocational High School (SMK) as an educational institution that produces middle-level skilled workers, so this institution is required to always improve the quality of its graduates according to the standards needed by the business and industrial world which continue to develop along with globalization. On the other hand, data from the Central Statistics Agency (BPS) shows that there is still a high unemployment rate for SMK graduates, which indicates that SMK graduates lack competitiveness in the business/industry world. This study aims to describe Job Readiness as measured by Core Employability Skills (CES) and Technical Competency. (KT) students of Building Skills Vocational School facing global competition in Ciamis Regency. The combination method was used on a sample of 172 students of Class XII Vocational High School Building Engineering Competency in Ciamis Regency, with the instrument scores, questionnaires, interviews, observations, and documentation. From the results of the study, it was found that CES and KT for vocational students facing global competition, seen from the curriculum, ACSF, and SKKNI targets, they reached the competent category.
Analisis Penerapan SAK ETAP dalam Laporan Keuangan Pada Koperasi Unit Desa Kaum Kolot Widya Prissilia; Irfan Sophan Himawan
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 11, No 1 (2023): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v11i1.10713

Abstract

The presentation of financial statements by accounting standards serves as a benchmark for external parties in evaluating the financial condition of an entity. However, it is currently a fact that the applicable accounting standards are not fully implemented in the process of preparing financial statements. Several cooperatives have been dissolved due to their inability to manage human resources, finances, or operations. This research analyzes the implementation of the Indonesian Financial Accounting Standards for Small and Medium Entities (SAK ETAP) in the preparation of financial statements at the Kaum Kolot Village Cooperative Unit in Jampangkulon District, as well as the competency of the human resources involved in presenting these financial statements. The method used in this research is qualitative, with primary data sources collected through observation, interviews, and documentation. The research findings indicate that the implementation of SAK ETAP in the Kaum Kolot Village Cooperative Unit has been underway, but it is still not fully effective as it only applies to and presents financial statements for the remaining business results, profit and loss, and balance sheet. The competency of the human resources within the Kaum Kolot Village Cooperative Unit is not in line with the required criteria. However, the financial statements produced can provide relevant information that is understandable to the users of the statements.
Analisis Peran Informasi Akuntansi dalam Sistem Pengendalian Manajemen Lembaga Keuangan Mikro Dwi Mutia Amiati; Elin Erlina Sasanti; Adhitya Bayu Suryantara
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 11, No 1 (2023): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v11i1.8703

Abstract

This study aims to determine the role of accounting information in the management control system that occurs in an organization, namely the LKM BUMDes Bina Sejahtera. The research approach used is descriptive qualitative, which provides a systematic description of the role of accounting information in the management control system of LKM Bina Sejahtera. The data analysis technique used is an explanation written in a narrative related to the management control system and the use of accounting information at the LKM Bina Sejahtera. The results showed that the LKM of Bina Sejahtera had a sound management control system, although not perfect, and use of accounting information as a basis for decision-making and evaluation.
Analisis Minat Masyarakat Muslim Menjadi Nasabah Bank Syariah di Masa Pandemi Covid-19 Eri Romadhon; Supaijo Supaijo
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 11, No 1 (2023): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v11i1.9700

Abstract

The development of Islamic banking in Indonesia during the Covid-19 pandemic was in the spotlight because this condition could be used to introduce the existence of Islamic banks in controlling the economy in Indonesia. The existence of Islamic Banks will continue if the interest of the Muslim community to use Islamic Bank products also increases. The problem of this research is how is the interest of Muslim communities to become customers of Islamic banks during the Covid-19 pandemic. This study uses qualitative data in the form of published data on Islamic Bank monthly financial reports for the period January-July 2020 because during this period the Covid-19 pandemic took place in the form of data on third-party funds, debt financing, and equity financing. The results of the study show that if Islamic banks have the advantage of stability in the concept of equity financing, which means that if it is socialized more among Muslim communities in Indonesia, their interest in using Islamic banks will increase.
Prioritas Strategi Pengembangan Industri Halal di Kabupaten Tasikmalaya: Pendekatan Analytical Hierarchy Process Fitranty Adirestuty; Muhammad Askha Refsanjani; Hilda Monoarfa; Kiki Hardiansyah
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 11, No 1 (2023): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v11i1.10664

Abstract

This research aims for finding the strategy of development the food and beverages industry in the Regency of Tasikmalaya with provide problems and solutions which are relevant and valid. Then, the method used in this research is Analytical Hierarchy Process with Superdecision as an analysis tool. The subject in this present research is the experts who are relevant to the research’s purpose governor, academics, and practitioners. There are seven experts who are collected by the researcher. The results of the research indicate that the most problem in the aspect’s dimension is regulation, on the other side, the most problem in the indicator dimension is that producers of food and beverages are less halal awareness and lack the capacity for halalness products. And then, the highest solution priority is the infrastructure aspect and there are two the highest solution priority in indicators which are Training and Socialization from Governor to Halal Food Beverages Industry and Sharia Bank is act for promoting on Food and Beverages Industry about credit of shariah which is acceptable.
Dampak Fraud Pasca Pandemi Covid 19: Bukti di Asia Pasifik dan Indonesia Natalis Christian; Helen Febriana
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 11, No 1 (2023): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v11i1.10479

Abstract

The global Covid-19 pandemic event is feared to cause fraud to occur which has a negative impact financially and non-financially. This study was conducted to see the financial and non-financial impact of fraud between Indonesia and the Asia Pacific after the Covid-19 pandemic. This research was conducted using quantitative research and a case study method that uses secondary data as a reference. The secondary data used comes from articles from supervisory institutions and public accounting firms, the Association of Certified Fraud Examiners (ACFE), Indonesia Corruption Watch (ICW), the Corruption Eradication Commission (KPK), and Price waterhouse Coopers (PwC), and other sources. The object of this research is fraud cases that occurred in Indonesia and the Asia Pacific. Based on various studies, fraud cases in both Indonesia and the Asia Pacific, which were also triggered by the influence of the Covid-19 pandemic in 2020-2022, have decreased even though the potential for corruption in Indonesia has increased. Globally, fraud is predicted to increase which can have a greater adverse impact both financially (loss of money) and non-financially (damage to reputation, legal action, and so on). Studies conducted to assess the impact of fraud from various sources can be applied as material to broaden insights and references for future research.
Home Industry dalam Menyerap Tenaga Kerja Wanita di Desa Cimari Tati Heryati; Rita Patonah; Nur Rizqi Arifin
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 11, No 1 (2023): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v11i1.10261

Abstract

The existence of the Home Industry in Cimari Village has succeeded in creating job opportunities for the community, especially those in the Cimari Village area. The existence of forty home industries spread across five hamlets, mostly engaged in the processing of light snacks. The home industry has succeeded in absorbing a workforce that is mostly dominated by female workers. The home industry requires the existence of female workers because there are several work tasks that are very relevant to the character of a woman, namely being thorough and tidy. Female workers are generally in charge of packing and product manufacturing. This study aims to find out the role of the home industry in absorbing female workers in the Cimari Village area. The method used in this research is a descriptive method with a qualitative approach. Data collection techniques were carried out through observation and interviews. The research subjects are female workers who are scattered in the home industry in Cimari Village. The conclusion from this study is that the existence of the home industry plays a role in absorbing female workers in Cimari Village.
Pengaruh Love of Money dan Machiavellianism Terhadap Kepatuhan Wajib Pajak: Peran Religiusitas Agung Dwi Nugroho; Amir Hidayatulloh
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 11, No 1 (2023): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v11i1.10410

Abstract

This study aims to analyze the effect of love of money and Machiavellianism on taxpayer compliance with religiosity as a moderating variable. The population of this study is individual taxpayers who carry out independent work in the Special Region of Yogyakarta, while the sample of this study is individual taxpayers who carry out independent work in the Bantul Regency. The sampling technique uses purposive sampling, with the criteria for taxpayers having a Taxpayer Identification Number. Data was collected by distributing questionnaires with the help of Google Forms. The data analysis technique uses Partial Least Square (PLS) with the help of the WarpPLS tool. This study obtained the results that taxpayer compliance was influenced by a love of money, Machiavellianism, and religiosity. However, religiosity does not moderate the effect of love of money and Machiavellianism on taxpayer compliance.
Meningkatkan Hasil Belajar Akuntansi Melalui Model Team Games Tournament dengan Motivasi Sebagai Variabel Moderator Ilah Ilah; Rini Agustin Eka Yanti; Yuyun Susanti; Endang Mulyadi
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 11, No 1 (2023): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v11i1.10309

Abstract

This study describes the use of the Team Games Tournament learning model with moderator variables of student learning motivation in accounting economics subjects. The purpose of this study was to evaluate differences in student learning outcomes using the Team Games Tournament Learning Model and conventional methods, including these differences in students with high and low motivation, as well as analyze the interaction between learning models, motivation, and student learning outcomes in economics subjects at Public High School 3 Kota Banjar. The method used in this study is the Quasi-Experimental method. The design used is a factorial experiment design. Data collection techniques are carried out using test and observation methods. The subject of the study was a grade XI student of the Department of Social Sciences, State High School 3 Banjar City. The results of the study 1) the Team Games Tournament learning model is more effective than learning using conventional methods; 2) there is no significant difference between the learning outcomes of students who have high motivation both in experimental and control classes with the learning outcomes of students who have low motivation in Economics lessons; 3) There is no significant interaction between learning methods, motivation, and student learning outcomes.
Peran Perbankan Syariah dalam Pemberdayaan UMKM Pedagang Garam di Pamekasan Madura Alvan Fathony; Jamilatul Mahyah
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 11, No 1 (2023): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v11i1.10539

Abstract

Islamic banking, as the main figure in the Islamic financial institution, strives to become an intermediary institution in incorporating Islamic finance into salt traders. Salt farmers who enter into a cooperation agreement (mudarabah) will share the proceeds at a later date according to the agreed-upon terms, where the landowners will receive 75% of the sales proceeds and 25% will be allocated to the land workers. This study aims to determine the role of Islamic banking in empowering small and medium-sized enterprises (SMEs) of salt traders. The rising prices of salt in the market will result in a depletion of salt stock in the warehouses and require a significant amount of capital. Traders will need a substantial amount of working capital to meet the demands of their businesses. They will borrow the necessary capital according to their needs, to repay it by the agreed-upon terms. This research utilizes a qualitative descriptive method, and the primary data used in this study are obtained through a literature review and interviews. The instrument used for collecting primary data is interviews conducted with salt trader community members in Galis Pamekasan. They revealed that Islamic banking also plays a role in the development of salt trader SMEs by assisting in the implementation of government programs such as the People's Business Credit (KUR), financing distribution, profit sharing, and savings and loans.