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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 234 Documents
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Peran Ukuran Perusahaan dalam Memoderasi Pengaruh Financial Distress dan Growth Opportunity terhadap Accounting Prudence Alexander Giovani; Sugiyanto Sugiyanto
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 14, No 1 (2026): Transformasi Bisnis Berkelanjutan
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v14i1.23854

Abstract

This study aims to examine and explore empirical evidence regarding the role of firm size as a determinant that potentially moderates the magnitude of the effects of financial distress and growth opportunity on accounting prudence. The research focuses on entities in the healthcare sector listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was selected using a purposive sampling technique, resulting in 100 observations that met the inclusion criteria. The study adopts a quantitative approach, utilizing secondary data in the form of annual reports collected through documentation methods. The analysis is conducted using panel data regression, allowing for the simultaneous estimation of cross-sectional and time-series effects. The empirical results indicate that financial distress has a negative and significant effect on accounting prudence, whereas growth opportunity does not have a significant effect on the dependent variable. Furthermore, firm size is not supported as a moderating variable capable of altering the relationship between financial distress and accounting prudence or the relationship between growth opportunity and accounting prudence.
Implementasi Pembelajaran Modular Berbasis Komputer meningkatkan Kompetensi Sistem Informasi Akuntansi Siswa Pelajaran Spreadsheet Rhady Dzulfanaldy Harminal; Sasa S Suratman; Tri Sabaningsih; Ifa Hanifa; Alis Marlina
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 14, No 1 (2026): Transformasi Bisnis Berkelanjutan
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v14i1.24538

Abstract

This study was motivated by the limited competence of students in preparing spreadsheet-based accounting cycles due to the lack of adequate learning materials and the limited effectiveness of printed modules in the learning process. This study aimed to examine the implementation of computer-based modular learning and its effect on improving students’ competence in Accounting Information Systems through the preparation of spreadsheet-based accounting cycles. A quantitative approach was employed using a quasi-experimental method with a Non-Equivalent Control Group Design. The study involved two groups: an experimental class that received treatment using digital modules and a control class that used printed modules. Data were collected through observation, pre-tests, and post-tests, while data analysis involved normality tests, homogeneity tests, t-tests, and gain analysis. The results showed that there was no significant difference in the initial abilities of the experimental and control classes. However, the post-test results revealed a significant difference, with a significance value of 0.001 < 0.05. The experimental class demonstrated a greater improvement in competence than the control class, with a gain score of 0.72, categorized as high. The observation results also indicated that computer-based modular learning encouraged students’ active participation and independence. Therefore, computer-based modular learning is effective in improving students’ competence in preparing spreadsheet-based accounting cycles
Faktor-Faktor yang Mempengaruhi Nilai Perusahaan Dede Abdul Rozak; Mohamad Apip; Rifki Abdul Malik
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 14, No 1 (2026): Transformasi Bisnis Berkelanjutan
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v14i1.21923

Abstract

Amidst complex market share dynamics, manufacturing companies particularly those in the cosmetics sub-sector—are compelled to enhance their corporate value. However, high corporate growth, capital structure, and profitability do not necessarily lead to a consistent increase in corporate value. This study aims to identify the variables that—both partially and simultaneously influence the corporate value of PT Unilever Tbk, a company listed on the Indonesia Stock Exchange (IDX), during the 2010–2021 period. PT Unilever Tbk was selected as the sample for this study from the cosmetics manufacturing sub-sector. The sample was chosen using purposive sampling based on predetermined criteria. Data processing was conducted using SPSS version 25, and analysis was performed using multiple regression. The findings indicate that, between 2010 and 2021, profitability had a substantial positive impact on the corporate value of PT Unilever Tbk on the IDX, whereas capital structure and business expansion had a negligible impact. Furthermore, the results show that corporate growth, capital structure, and profitability did not have a statistically significant impact on the corporate value of PT Unilever Tbk on the IDX during the 2010–2021 period.
Analisis Penerapan Akuntansi Lingkungan Berbasis Maqashid Syariah pada RSUD dr Fauziah Bireuen Azhar Azhar; Dahlifah Dahlifah
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 14, No 1 (2026): Transformasi Bisnis Berkelanjutan
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v14i1.23978

Abstract

This study aims to evaluate and analyze the implementation of Maqashid Shariah-based environmental accounting at dr. Fauziah Regional General Hospital. As a government hospital in a region implementing Islamic Sharia, environmental impact management is not only a regulatory obligation but also a spiritual responsibility. This study uses a qualitative method with a descriptive approach through in-depth interviews, observation, and documentation. The results show that dr. Fauziah Bireuen Hospital has operationally implemented medical waste management in accordance with standard operating procedures (SOP) and government regulations. However, administratively and financially, the hospital has not explicitly implemented environmental accounting in its financial reports. Environmental costs are still merged into general operational or overhead costs, so environmental cost transparency for stakeholders is not yet optimal. Viewed from the Maqashid Shariah perspective, the application of Islamic values has been partially internalized. This is reflected through the principles of Hifz al-Din (providing clean worship facilities), Hifz al-Nafs (protecting health through waste management), Hifz al-Aql (environmental management socialization), Hifz al-Nasl (preserving the ecosystem for future generations), and Hifz al-Mal (budget allocation, although not yet specifically transparent). This study recommends the need for a formal internal policy to separate environmental cost recording to increase accountability and public benefit.
Pengaruh Promosi Flash Sale Terhadap Pembelian Impulsif Dimediasi Oleh Emosi Positif Pada Shopee Farhan Aditya Maulana; Hety Mustika Ani; Irmadatus Sholekhah
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 14, No 1 (2026): Transformasi Bisnis Berkelanjutan
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v14i1.23176

Abstract

Kajian ini memiliki tujuan guna menganalisis dampak promosi flash sale pada pembelian impulsif dengan emosi positif sebagai variabel mediasi pada produk fashion di Shopee. Metode kajian yang diterapkan ialah explanatory research dengan pendekatan kuantitatif. Sampel penelitian berjumlah 110 mahasiswa S1 Fakultas Keguruan dan Ilmu Pendidikan Universitas Jember yang aktif menggunakan aplikasi Shopee dan pernah membeli produk fashion saat promosi flash sale. Teknik pengambilan sampel menerapkan purposive sampling, sedangkan analisis data dilakukan menerapkan metode Structural Equation Modeling Partial Least Square (SEM-PLS) dengan bantuan software SmartPLS 3.2.9. Perolehan kajian ini mengindikasikan bahwasanya promosi flash sale berpengaruh positif serta signifikan pada emosi positif, namun tidak berdampak langsung pada pembelian impulsif. Emosi positif terbukti berpengaruh signifikan terhadap pembelian impulsif serta memediasi hubungan antara flash sale dan pembelian impulsif. Kajian ini menegaskan bahwasanya strategi promosi akan lebih efektif apabila mampu membangkitkan emosi positif konsumen.
Pengaruh Umur Perusahaan, Intensitas Persediaan, dan Pertumbuhan Penjualan terhadap Penghindaran Pajak Siti Rohimah; Khusnul Khuluqi
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 14, No 1 (2026): Transformasi Bisnis Berkelanjutan
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v14i1.23113

Abstract

This study empirically investigates the effects of firm age, inventory intensity, and sales growth on tax avoidance among property and real estate companies listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative approach was employed using secondary data extracted from annual financial statements. The sample comprised 80 firm-year observations from 16 companies selected through purposive sampling. Panel data regression analysis was conducted using the Random Effects Model (REM). The findings reveal that firm age and inventory intensity significantly influence tax avoidance, whereas sales growth exhibits no significant effect. Collectively, the three explanatory variables significantly affect tax avoidance. These findings provide robust empirical evidence that firm-specific characteristics, particularly organizational maturity and inventory structure, constitute important determinants of corporate tax avoidance within Indonesia's property and real estate industry.
Pengaruh Struktur Modal, Likuiditas, Dan Intellectual Capital Terhadap Nilai Perusahaan Ahmad Ramadhan; Julianto Agung Saputro
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 14, No 1 (2026): Transformasi Bisnis Berkelanjutan
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v14i1.24020

Abstract

The development of the technology sector in Indonesia requires companies to be able to maintain their company value in the midst of increasingly fierce digital competition. This study aims to analyze the influence of capital structure, liquidity, and intellectual capital on the value of technology sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period. The data used is secondary data in the form of annual financial statements obtained from the IDX's official website. This study uses a quantitative approach with a sample of 19 technology companies selected through the purposive sampling method. Data analysis was carried out using panel data regression with a Fixed Effect Model (FEM) approach. The results of the study show that capital structure does not have a significant effect on the value of the company, while liquidity and intellectual capital have a significant effect on the value of the company. These findings indicate that the company's ability to manage liquid assets and optimize intellectual capital is an important factor in increasing the value of technology sector companies in Indonesia.
Analisis Sektor Unggulan di Kabupaten Gunungkidul Jurni Hayati; Asep Yusup Hanapia; Jumri Jumri; Aso Sukarso; Dwi Hastuti Lestari Komarlina; Asep Muhammad Adam
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 14, No 1 (2026): Transformasi Bisnis Berkelanjutan
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v14i1.24147

Abstract

This study aims to identify basic and non-basic sectors, analyze competitive and less competitive sectors, and determine leading sectors in Gunungkidul Regency, Special Region of Yogyakarta Province. The study uses secondary data in the form of Gross Regional Domestic Product (GRDP) of Gunungkidul Regency and GRDP of Yogyakarta Special Region Province for the period 2021–2025 obtained from the Central Statistics Agency (BPS) of Yogyakarta Special Region Province. The analysis was conducted using the Static Location Quotient (SLQ), Dynamic Location Quotient (DLQ), and overlay analysis methods. The results of the SLQ analysis indicate that there are seven basic sectors in Gunungkidul Regency, namely the agriculture, forestry, and fisheries sector; the mining and quarrying sector; the water supply, waste management, and recycling sector; the wholesale and retail trade sector; the transportation and warehousing sector; the government administration, defense, and mandatory social security sector; and other service sectors. Meanwhile, the results of the DLQ analysis indicate that there are twelve sectors that have competitive capabilities, namely the agriculture, forestry, and fisheries sector; mining and quarrying sector; manufacturing industry sector; water supply, waste management, waste, and recycling sector; wholesale and retail trade sector; information and communication sector; financial services and insurance sector; real estate sector; corporate services sector; education services sector; health services and social activities sector; and other service sectors. Based on the results of the overlay analysis, it can be concluded that Gunungkidul Regency has five leading sectors, namely the agriculture, forestry, and fisheries sector; mining and quarrying sector; water supply, waste management, waste, and recycling sector; wholesale and retail trade sector; and other service sectors.
Pengaruh Work-Life Balance Dan Job Satisfaction Terhadap Turnover Intention Pada Karyawan Zainul Arifin; Anggella Marshanda Putri
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 14, No 1 (2026): Transformasi Bisnis Berkelanjutan
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v14i1.23473

Abstract

Human Resource Management (HRM) as a division responsible for managing an organization's human resources plays an important role in determining whether an organization succeeds or not. One of the biggest challenges companies face in managing HR is turnover intention, or employees' intention to resign, because it not only increases recruitment and training costs but also lowers the company's image and stability. This study aims to analyze the effect of work-life balance and job satisfaction on turnover intention. The research was conducted using a quantitative approach with SEM-PLS via SmartPLS 4.0, and the sampling technique used was a census, meaning the entire population, which in this case is all employees of BAYIKU.ID, totaling 37 people. The research results show that work-life balance has a positive but not significant effect on turnover intention. This is suspected to be because turnover intention is more influenced by other dominant factors like compensation, leadership, and job satisfaction, so it's not the main factor affecting employees' decisions to stay. On the other hand, job satisfaction has a negative and significant effect on turnover intention. This means that the higher the level of job satisfaction, the lower the employees' desire to resign. This study contributes to understanding employee retention in a startup environment.
Pengaruh Locus of Control, Financial Technology, dan Tingkat Pendidikan terhadap Perilaku Keuangan Pelaku UMKM Sektor Jasa di Kota Padang Kartika Kartika; Elsa Meirina; Teguh Hidayat; Dewi Zulvia; Desyani Umar
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 14, No 1 (2026): Transformasi Bisnis Berkelanjutan
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v14i1.24139

Abstract

This study aims to analyze the effect of locus of control, financial technology utilization, and education level on the financial behavior of service sector MSME actors in Padang City. The problem in this study is the low level of financial management in MSMEs and the inconsistency of previous research results. The study used a quantitative approach with a sample of 85 MSME actors selected using convenience sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS 26. The results showed that financial technology and education level affect financial behavior, while locus of control has no effect. Simultaneously, all three variables have a significant effect on financial behavior with an R² value of 25.5%. The conclusion of this study is that access to technology and education are more dominant than internal psychological factors in shaping the financial behavior of service sector MSME actors in Padang City.

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