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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 219 Documents
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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.
Analisis Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Sa adah, Lailatus; Maria, Sinta; Munfaqiroh, Siti
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.v13i1.18680

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.
Optimalkan Brand Equity Bank Syariah dengan Social Media Marketing Activities dan Word of Mouth Aguspriyani, Yani; Darmawansyah, Trisna Taufik
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.v13i1.18915

Abstract

This study analyzes the impact of Social Media Marketing Activities (SMMA) on Brand Equity in Islamic banking with Word of Mouth (WOM) as a mediating variable. In the Islamic banking sector, SMMA plays an important role in building consumer image and trust. The study uses a quantitative approach with a survey of respondents who are users of Islamic banking services exposed to social media activities. Data analysis was conducted using linear regression models, path analysis, and Sobel tests to assess the direct and indirect impact of SMMA on Brand Equity through WOM as mediation. The results show that SMMA has a positive and significant impact on WOM, which in turn enhances Brand Equity. However, WOM does not fully mediate the relationship between SMMA and Brand Equity. Simultaneously, SMMA and WOM contribute 67.6% to Brand Equity, with the remaining percentage influenced by other variables not examined. The findings indicate that effective social media marketing strategies, supported by positive WOM, can strengthen the Brand Equity of Islamic banking. This research is expected to provide insights for Islamic banking managers to optimize social media in building consumer loyalty and positive perception.
Analisis Implementasi Sistem Payroll Berbasis Digital dalam Meningkatkan Efisiensi dan Kesejahteraan Karyawan Arifin, Zainul; Wirahadiyono, I Made Adiyasa; Sugiharto, Didik Priyo
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.v13i1.18289

Abstract

In the ever-evolving digital era, information technology (IT) plays a vital role in enhancing efficiency and productivity in the business sector. The larger a company becomes, the more it relies on IT, due to the increasing amount of data that needs to be managed. This research focuses on Red Coffee Pandaan, a company engaged in the food and beverage industry with affordable offerings. The aim of this study is to analyze the implementation process of a digital payroll system within the company. In addition, the research measures the impact of the digital payroll system on payroll efficiency. A qualitative research method was used, involving observation, interviews, and documentation for data collection. The results show that implementing a digital payroll system can improve the efficiency of payroll processing by reducing human error and speeding up processing time. Moreover, the system enhances employee welfare by ensuring clear and accurate salary payments. It is expected that this research will assist businesses in adopting technology that supports more efficient human resource management.
Pengaruh Tax Avoidance terhadap Nilai Perusahaan Subsektor Processed Food dengan Leverage Perusahaan sebagai Variabel Moderasi Prasanto, Shania Rizky; Widiyati, Dian
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.v13i1.18779

Abstract

This study aims to test and analyze the effect of tax avoidance on firm value by considering corporate leverage as a moderating variable. The object of this study is companies in the manufacturing industry of the basic necessities sector (consumer non-cyclicals) processed food sub-sector listed on the Indonesia Stock Exchange (IDX) in 2021-2023. This study uses a quantitative approach with panel data types and uses multiple linear regression methods in testing the hypothesis. From the results of the study, it can be concluded that tax avoidance has a significant negative effect on firm value. Corporate leverage is able to moderate and strengthen the relationship between tax avoidance and firm value. The limitation of this study lies in the use of samples that are only limited to companies in the processed foods sub-sector listed on the IDX in a certain time period. Therefore, in subsequent studies, it is hoped that samples from other sectors and different years can be developed to gain a more comprehensive understanding of the effect of tax avoidance on firm value with corporate leverage as a moderating variable.

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