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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 234 Documents
Peran Perempuan dalam Dewan Direksi, Ukuran Perusahaan, dan Leverage terhadap Tax Avoidance Muhammad Farhan Bimantara; Amir Hidayatulloh
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.v14i1.21728

Abstract

The purpose of this study is to analyze the role of women on the board of directors, company size, and leverage on tax avoidance. The population of this study is pharmaceutical companies listed on the Indonesia Stock Exchange in 2020-2021. The sampling technique in this study used purposive sampling, with the criteria (1) pharmaceutical companies listed on the Indonesia Stock Exchange and have at least one female board director, (2) companies published quarterly financial reports in 2020-2022 and have complete data related to the research variables, and (3) companies experienced profits in quarterly financial reports. The data analysis technique for this study used multiple regression analysis. This study found that tax avoidance is influenced by leverage. Meanwhile, the percentage of female board directors and company size did not affect tax avoidance.
Evaluasi Kinerja Komite Sekolah untuk Peningkatan Mutu Sekolah (Studi Kasus di SDN 2 Mandapajaya Kecamatan Cilebak Kabupaten Kuningan) Aning Suhaeni; Maman Herman
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.v14i1.24771

Abstract

This study addresses the limited in-depth research on the accountability and effectiveness of school committee performance in educational governance, particularly in supporting school quality improvement. It aims to describe and analyze the accountability and effectiveness of the school committee at SDN 2 Mandapajaya, Cilebak District, Kuningan Regency, the factors influencing its performance, and strategies for improvement. A descriptive qualitative case study design was employed, using interviews, observation, and documentation, with data analyzed through reduction, presentation, and conclusion drawing, validated by triangulation. Findings show that accountability remains predominantly administrative and not fully indicator-based, while effectiveness is reflected in program achievement and involvement in decision-making, though not yet systematically measured by outcomes. Influencing factors include member competence, internal communication, principal support, parental participation, and regulatory understanding. Improvement strategies include indicator-based planning, capacity development, monitoring and evaluation, and strengthening strategic partnerships.
Cerdas Finansial Atau Konsumtif? Hubungan Antara Literasi Keuangan dan Perilaku Konsumsi Siswa SMA Sutina Sutina; Putri Restoening Muslimah; Toto Widiarto; Ari Wahyu Leksono; Rani Noviyanti
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.v14i1.24321

Abstract

The growth of digital consumer culture has made financial literacy increasingly important for students’ everyday consumption decisions. This study examined the relationship between financial literacy and consumption behavior among 35 students from SMA PGRI 4 Jakarta using a quantitative correlational design and convenience sampling. Data were collected through a Likert-scale questionnaire and analyzed using descriptive statistics, a normality test, and Spearman’s rank-order correlation. The results showed a significant negative relationship between financial literacy and consumption behavior (rₛ = –0.462, p = 0.005), indicating that students with higher financial literacy tend to exhibit more rational and controlled consumption behavior. These findings emphasize the importance of strengthening financial literacy education to foster responsible consumption habits among students in the digital era.
Analisis Efektivitas Elektronifikasi Pembayaran Tol untuk Mengurangi Kemacetan pada Gerbang Tol di Indonesia Rafiq Hakim; Achmad Rozan; Rimi Gusliana Mais; Uun Sunarsih
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.v14i1.18968

Abstract

One of the Indonesian government's initiatives in the digitalization of public services is the implementation of electronic toll payment (electronic toll collection). This innovation is intended to make toll road transactions more convenient for users while reducing traffic congestion at toll gates. The objective of this study is to analyze the effectiveness of electronic toll payment implementation and identify the challenges encountered in its application. This study employs a Literature Review method. The findings indicate that electronic toll payment provides numerous benefits to toll road users, including eliminating the need to carry cash and reducing waiting times at toll gates. However, several challenges remain, such as limited public familiarity with Electronic Toll (e-Toll) cards and similar payment systems. Another issue is the frequent occurrence of malfunctioning (error) electronic toll card readers at some toll gates. To address these challenges, the government should conduct public awareness and education campaigns regarding electronic toll payment systems and provide competent technical personnel to handle operational issues related to electronic toll card readers. In conclusion, the implementation of electronic toll payment has significantly improved convenience for the public. Nevertheless, the government must continue addressing the remaining obstacles by enhancing public education and ensuring the availability of adequate human resources to support the optimal operation of the system.