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Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Published by Sekolah Tinggi Keguruan dan Ilmu Pendidikan Bima
ISSN : 26853132     EISSN : 26146002     DOI : https://doi.org/10.33627/pk.v2i1
Core Subject : Economy, Humanities, Education, Social,
Humanities Economics, Econometrics & Finance Education Social Sciences
Jurnal Pendidikan dan EKonomi (PenKoMi) merupakan Jurnal Program Studi Pendidikan Ekonomi STKIP Bima. Jurnal PenKoMi memuat artikel hasil penelitian dan hasil pemikiran di bidang pendidikan dan ekonomi, berisikan laporan hasil penelitian, hasil gagasan konseptual, dan critical review di bidang pendidikan dan ekonomi.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 228 Documents
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PENGARUH OPINI AUDIT, AUDIT DELAY, DAN FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING (Studi Kasus Pada Perusahaan Jasa Konstruksi Yang Terdaftar di BEI Thn 2018-2023) Hartanto, Denni; Asmilia, Nur; Hanah, , Siti; Wizanasari, Wizanasari Wizanasari
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 8 No 1 (2025): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v8i1.2880

Abstract

ABSTRACT This study aims to determine the effect of audit opinion, audit delay and financial distress on auditor switching in construction services companies for the 2018-2023 period. This type of research is quantitative using secondary data obtained from the Indonesian Stock Exchange (IDX) and the website of each company and the analysis technique used in this research uses logistic regression and partial Z-statistic tests with the help of E-views version 9 software. The research was conducted at data sampling construction service companies using purposive sampling, the research samples were 14 companies with observations for 6 years 2018-2023. The results of this research show that partially financial distress has an effect on auditor switching, while audit opinion and audit delay have no effect on auditor switching. Simultaneously audit opinion, audit delay and financial distress have an effect on auditor switching. Keywords : Audit Opinion, Audit Delay, Financial Distress
PENGARUH KEPEMILIKAN INSTITUSIONAL, DAN KOMISARIS INDEPENDEN TERHADAP INTEGRITAS LAPORAN KEUANGAN SRIYANI, NANI
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 8 No 1 (2025): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v8i1.2882

Abstract

ABSTRACT The aim of this research is to analyze the influence of Institutional Ownership and Independent Commissioners on the Integrity of Financial Reports for the 2018-2022 period. In this research, the independent variable is institutional ownership which is measured using the number of institutional shares and independent commissioners are measured using ∑ independent commissioners. The dependent variable is the integrity of financial reports which is measured using market to book value. The author uses quantitative research using secondary data. The population in this study were primary consumer goods sector companies listed on the Indonesia Stock Exchange (BEI) in 2018 - 2022. Purposive sampling was used in the sampling technique so that the sample was selected as 26 companies. The analysis methods used are descriptive statistical tests, classical assumption tests and panel data regression analysis. Hypothesis testing is carried out using significance tests, namely the T test and F test with the help of Eviews version 12 software. From the results of this research it can be concluded that partially institutional ownership has no effect on the integrity of financial reports. Independent Commissioners have a significant influence on the integrity of financial reports. Meanwhile, institutional ownership and independent commissioners together have a significant influence on the integrity of financial reports in the primary consumer goods sector for the 2018-2022 period. Keywords: Institutional Ownership, Independent Commissioners and Financial Report Integrity
Penguatan Sikap Peduli Lingkungan Sejak Dini Melalui Model Problem Based Learning Pada Pembelajaran IPAS di Sekolah Dasar Mawaddah, Ida; Muchlisa M, Dewi Ratna; Sudarsono, Sudarsono
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 8 No 1 (2025): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v8i1.2910

Abstract

This study aims to identify effective learning methods in improving environmental awareness in fifth-grade elementary school students through the Problem-Based Learning (PBL) model in Natural and Social Sciences (IPAS) subjects. IPAS, as a subject that covers social, economic, and environmental aspects, has great potential to shape students' character and environmental insight. Given the importance of environmental awareness from an early age, elementary education is an important stage in building environmental values and attitudes. This study uses a qualitative approach with a descriptive method. Data collection was carried out through observation, interviews, and in-depth literature studies. The findings of the study indicate that incorporating environmental issues into IPAS teaching can improve students' cognitive abilities and improve their understanding of environmental conservation values. Some strategies that have proven effective include the use of innovative learning media, group discussion methods, and environmental-based projects. Students' critical thinking skills and understanding of sustainable concepts are strengthened in addition to their factual knowledge. This study suggests the use of learning models that are appropriate to students' needs and finds that it is important for teachers to be able to develop more creative curriculum materials and address environmental issues.
IMPLEMENTASI KURIKULUM MERDEKA DALAM PEMBELAJARAN IPS EKONOMI SISWA KELAS X DI SMA NEGERI 4 KOTA BIMA TAHUN AJARAN 2023/2024 Fitriani, Fitriani; Mursyid, Fadilah Try; Mukhlis, Mukhlis
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 8 No 1 (2025): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v8i1.2914

Abstract

This research aims to determine the implementation of the independent curriculum at SMA Negeri 4 Bima City for the 2023/2024 academic year. This research uses qualitative research conducted at SMA Negeri 4 Bima City with a descriptive research design. The data collection techniques are carried out by observation, interviews and documentation. The research results show that the strategy for implementing the independent curriculum is by holding training activities or In House Training (IHT) workshops, regarding the implementation of the independent curriculum in forming learning tools for Learning Achievements (CP), holding workshops for implementing differentiated learning and carrying out training preparations for the Strengthening Pancasila Student Profile Project (P5). The supporting factors for implementing the independent curriculum are the availability of sufficient Human Resources (HR) and adequate digital access, while the inhibiting factors are internal factors: originating from student motivation and attitudes, school facilities such as teaching aids for kinesthetic learning styles and tools. other laboratories and there is a shortage of classroom learning facilities such as LCD projectors. The impact of implementing the independent curriculum at SMA Negeri 4 Kota Bima for students is that students become focused on acquiring subjects that they have accepted and are interested in, resulting in positive things. Meanwhile, for teachers, innovation in the teaching and learning process is more enjoyable, two-way interaction will create an attitude of wanting to continue learning, looking for creative ideas and becoming more enthusiastic.
PENGARUH KECERDASAN EMOSIONAL DAN LITERASI DIGITAL TERHADAP KINERJA PEGAWAI GENERASI Z KOTA BIMA Jaenab, Jaenab; Sumbawati, Novi Kadewi; Mukminin, Amirul
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 8 No 1 (2025): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v8i1.2932

Abstract

The purpose of this study was to determine the positive and significant influence of emotional intelligence and digital literacy on the performance of Generation Z employees in Bima City. This research is a quantitative study. This type of research is associative with the population used in this study, namely all Generation Z employees in Bima City. The sample used in this study was Generation Z employees in Bima City totaling 100 employees. The sampling technique in this study used purposive sampling based on criteria, the research instrument used was a questionnaire with a Likert scale. The analysis tool used in this study used multiple linear regression analysis using SPSS version 21. The results of this study are: 1) Emotional Intelligence does not have a positive and significant effect on the Performance of Generation Z Employees in Bima City. 2) Digital Literacy has a positive and significant effect on the Performance of Generation Z Employees in Bima City. 3) Emotional Intelligence and Digital Literacy have a positive and significant effect on the Performance of Generation Z Employees in Bima City.
PENGARUH BIAYA PRODUKSI TERHADAP PENDAPATAN PETANI BAWANG MERAH DI DESA RENDA KECAMATAN BELO KABUPATEN BIMA TAHUN 2020 Mursyid, Fadilah Try; Fitriani, Fitriani; Wahyuni, Wahyuni; Burhanuddin, Burhanuddin; Istiqamah, Nurul
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 8 No 1 (2025): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v8i1.2937

Abstract

To increase the production of shallots, especially in Renda Village, Belo District, can only run if the requirements needed by shallot plants can be met, where this requirement is better known as ''Production Factor'''. Production factors in the production process consist of four components, namely land production factors, capital, labor, and skills (Management). The following problems were formulated : Is there an effect of cost and production on the income of shallot farmers in Renda Village, Belo District, Bima Regency in 2023?. The purpose of this study is to determine the influence of cost and production on the income of shallot farmers in Renda Village, Belo District, Bima Regency in 2023. The type of research used in this study is descriptive with a quantitative approach, because this research is presented with numbers. The population in the study is all shallot farmers in Renda Village, Belo District, Bima Regency based on the number of heads of families as many as 1,785 people. The sample in this study is 35 shallot farmers who farm in Renda Village. The instruments in this research are observation and interviews. The data analysis techniques used are profit ratio analysis and Break Even Point (BEP) analysis of production.
Integrasi Machine Learning untuk Optimalisasi Prediksi Permintaan Produk pada UMKM Kuliner Muthiah, Hanifah; Hamidah, Nur Khusnul
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 8 No 1 (2025): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v8i1.2945

Abstract

In the current Industrial Revolution Era, the growth of Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector in Indonesia has increased very rapidly, many new businesses have emerged and there are old businesses that have gone out of business. The digital revolution opens up huge opportunities in encouraging the growth of Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector in Indonesia, one of which is optimization in various lines of a business. This research was conducted to explore the implementation of machine learning in predicting product demand as a step to increase the efficiency and competitiveness of MSMEs in a very strict digital era. The Support Vector Machine (SVM) and Recurrent Neural Network (RNN) methods are applied in analyzing the key factors that affect the success of digitalization. This case study involves Es Teh Solo Kota Bima Franchise Outlet in Bima City. The results show that digitalization not only increases income but also strengthens the adaptability of MSMEs to market changes. Machine learning has been proven to be able to provide more accurate demand predictions, reduce the risk of overstocking or understocking, and enrich business insights.
PENGARUH GREEN ACCOUNTING, PROFITABILITAS, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN SUB SEKTOR LOGAM & MINERAL YANG TERDAFTAR DI BURSA EFEK INDONESIA Nurulrahmatiah, Nafisah; Munandar, Aris
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 8 No 1 (2025): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v8i1.2963

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, likuiditas dan green accounting terhadap nilai perusahaan sub sektor Logam & Mineral yang terdaftar di BEI periode tahun 2019-2023. Jenis penelitian ini adalah menggunakan analisis asosiatif dengan pendekatan kuantitatif. Populasi penelitian ini seluruh perusahaan sub sektor logam & mineral yang terdaftar di Bursa Efek Indonesia tahun 2019-2023 yaitu sebanyak 16 perusahaan. Jumlah sampel sebanyak 5 perusahaan sub sektor logam & mineral yang terdaftar di Bursa Efek Indonesia tahun 2019-2023. Teknik sampling yang digunakan yaitu purposive sampling. Teknik pengumpulan data yang dipergunakan adalah teknik dokumentasi dan teknik kepustakaan. Dalam penelitian ini teknik analisis data yang digunakan adalah asumsi klasik, uji regresi linear berganda, koefisien korelasi dan determinasi, uji hipotesis terdiri dari uji t dan uji f dengan bantuan program SPSS versi 23. Hasil uji statistik menunjukan bahwa profitabilitas tidak berpengaruh terhadap nilai perusahaan, sedangkan liabilitas dan green accounting memiliki pengaruh terhadap nilai perusahaan sub sektor Logam & Mineral yang terdaftar di BEI periode tahun 2019-2023.
PENGARUH JOB INVOLVEMENT (KETERLIBATAN KERJA), JOB SATISFACTION (KEPUASAN KERJA) DAN LINGKUNGAN KERJA TERHADAP KOMITMEN ORGANISASI PEGAWAI PADA KANTOR PELAYANAN PAJAK PRATAMA RABA BIMA. Deritriani, Nurhijah; Aprianti, Kartin; Irawan, Ikbal
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 8 No 1 (2025): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v8i1.2986

Abstract

Riset Ini Bertujuan Mengetahui Pengaruh Job Involvement (Keterlibatan Kerja), Job Satisfaction (Kepuasan Kerja) Dan Lingkungan Kerja terhadap komitmen organisasi pegawai pada Kantor Pelayanan Pajak Pratama Raba Bima. Jenis penelitian asosiatif dengan metode kuantitatif. Jumlah sampel adalah 42 responden dengan teknik sampling ialah purposive sampling. Data primer diperoleh dengan kuesioner likert. Analisis data menggunakan regresi linear sederhana berbantuan SPSS for windows. Hasil penelitian menunjukan bahwa secara parsial hanya Job Satisfaction (Kepuasan Kerja) yang tidak signifikan terhadap komitmen organisasi namun secara simultan Job Involvement (Keterlibatan Kerja), Job Satisfaction (Kepuasan Kerja) Dan Lingkungan Kerja berpengaruh signifikan terhadap komitmen organisasi pegawai pada Kantor Pelayanan Pajak Pratama Raba Bima. Kantor pelayanan Pajak Pratama Raba Bima selalu melibatkan pegaai dalam setiap pekerjaan tim dan individu serta tetap mempertahankan lingkungan kerja yang baik dan harmonis agar komitmen organisasi tetap terjaga.
TANGGUNG JAWAB EKONOMI NEGARA DALAM PERSPEKTIF MUHAMMAD BAQIR ASH SHADR: KAJIAN FILOSOFIS DAN YURIDIS Irwandi, Irwandi; Arifin, Asriadi; Masnama, Masnama; Novianti, Dian
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 8 No 1 (2025): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v8i1.2977

Abstract

Tujuan artikel ini adalah untuk menelaah sejauh mana tanggungjawab pemerintah dalam ekonomi Islam menurut Muhammad Baqir Ash Shadr dalam karyanya "Iqhtishaduna" khususnya mengenai keseimbangan sosial dan intervensi pemerintah dalam bidang ekonomi. Kontribusi artikel ini diharapkan menambah khasanah dan literasi keilmuan di bidang ekonomi Islam. Metode yang digunakan berbentuk studi kepustakaan dengan menggali sumber melalui ketersediaan kepustakaan yang membahas tentang pemikiran ekonomi Islam. Kesimpulan menunjukkan bahwa tanggung jawab Negara dalam ekonomi Islam menurut Muhammad Baqir ash Shadr adalah menjaga keseimbangan sosial dalam lingkup yang lebih komprehensif dan kolektif serta berkesinambungan. Perwujudan keseimbangan sosial tersebut khususnya harus dilakukan oleh pemerintah sebagai kepala Negara dalam mengisis ruang-ruang senjang dalam system perekonomian yang disesuaikan dengan kondisi perkembangan zaman.

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