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Contact Name
Mursalin
Contact Email
editor.ejeset@gmail.com
Phone
+6285260880453
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editor.ejeset@gmail.com
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Jl. Banda Aceh - Medan, Mns. Mesjid, Muara Dua, Kota Lhokseumawe, Province Aceh, Indonesia, 24351
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Kota lhokseumawe,
Aceh
INDONESIA
Electronic Journal of Education, Social Economics and Technology
Published by SAINTIS Publishing
ISSN : -     EISSN : 27236250     DOI : https://doi.org/10.33122/ejeset
Electronic Journal of Education, Social Economics and Technology (eJESET) with ISSN 2723-6250 (online) is a open-access, peer-reviewed multidisciplinary international journal. The journal aims to provide an international platform for researchers, professionals and scientists for solve of problems with multidisciplinary approaches on all topics related to educational, social science, economics and technology to exchange, sharing and disseminate theoretical of current research results as widely as possible. Electronic Journal of Education, Social Economics and Technology (eJESET) publishes the latest research results in multidisciplinary approaches on all topics related to educational, social science, economics and technology. First published in 2020. The Journal is published biannually and is available in open access electronic version.
Articles 169 Documents
Search results for , issue "Vol 6, No 2 (2025)" : 169 Documents clear
Good Corporate Governance Memoderasi Hubungan Profitabilitas, Likuiditas, Leverage dan Firm Size Terhadap Tax Avoidance Widnyani, Gusti Ayu Oppie Indra; Diatmika, I Putu Gede; Yuniarta, Gede Adi
Electronic Journal of Education, Social Economics and Technology Vol 6, No 2 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i2.1081

Abstract

The government continues to make efforts to increase state revenue from the tax sector. However, for companies, taxes are often viewed as a burden that can reduce profits. As a result, companies with large profits tend to find ways to minimize their tax burden, one of which is through tax avoidance practices. This study aims to examine the influence of profitability, liquidity, leverage, and firm size on tax avoidance, as well as the role of Good Corporate Governance (GCG) as a moderating variable. The research objects are companies listed in the LQ45 Index on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The sample was selected using purposive sampling; out of 45 companies, 27 met the criteria, resulting in 135 observations over the five-year period. Data were analyzed using the Partial Least Squares (PLS) method through outer model testing, inner model, and path coefficient analysis using the SmartPLS software. The results show that profitability, liquidity, and firm size have a significant negative effect on tax avoidance. Meanwhile, leverage does not show a significant effect. GCG has a positive effect on tax avoidance and is able to weaken the influence of liquidity and firm size on tax avoidance. However, GCG does not succeed in moderating the effect of profitability and leverage on tax avoidance.
The Relationship between Peer Group Social Support and Academic Burnout among Students at SMAN 1 Bae Kudus in the 2025/2026 Academic Year Ningrum, Aulia Nisa’ Cahya; Sucipto, Sucipto; Kusmanto, Agung Slamet
Electronic Journal of Education, Social Economics and Technology Vol 6, No 2 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i2.1102

Abstract

This study aims to uncover the relationship between social support provided by peer groups and the level of academic burnout experienced by tenth-grade students at SMAN 1 Bae Kudus in the 2025/2026 academic year. The background of this study is based on the high academic pressure experienced by students and the importance of social interaction within peer groups as a supportive factor in coping with stress and preventing academic burnout. It is hoped that the results of this study can serve as a reference in designing peer-based social support intervention programs. This study is based on Sarafino's (1998) theory of social support, which divides social support into five categories: emotional, esteem, instrumental, informational, and social network. Meanwhile, the understanding of academic burnout refers to the concept developed by Maslach and Jackson, which categorizes burnout symptoms into three aspects: emotional exhaustion, cynical attitudes toward academic activities, and low self-efficacy in learning. These two theories serve as the primary framework for evaluating the role of peer groups in reducing the risk of academic burnout. The method used in this study is a quantitative approach with a correlational research design. The participants in this study were randomly selected tenth-grade students at SMAN 1 Bae Kudus. The data collection instruments were the Multidimensional Scale of Perceived Social Support (MSPSS) questionnaire to measure perceptions of social support and the Maslach Burnout Inventory-Student Survey (MBI-SS) to measure levels of academic burnout. Data analysis was conducted using Pearson's correlation technique with SPSS software. The results of the analysis showed a significant negative correlation between peer social support and academic burnout levels, meaning that the higher the social support received, the lower the level of burnout in academic activities.
Optimization of Tensile Strength in Pineapple Leaf Fiber Composites: A Study of Fiber Volume Fractions with Clear Polyester Resin Zahra, Fatimah; Safriwardy, Ferri; Habibi, Muhammad; Zulmiardi, Zulmiardi; Rizki, Muhammad Nuzan
Electronic Journal of Education, Social Economics and Technology Vol 6, No 2 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i2.1086

Abstract

The utilization of pineapple leaf fiber is still relatively small, only used as a basic material for various types of furniture products, fabrics for fashion products, crafts and composites as forming materials. This study aims to analyze the tensile strength of pineapple leaf fiber composites with variations in volume fractions using clear polyester resin. In this study, composites were made using three different volume fractions, namely 60% fiber: 40% resin, 70% fiber: 30% resin, and 85% fiber: 15% resin. After the test specimen manufacturing process, the specimens were then tested for tensile strength on each volume fraction. The results of this study indicate variations in tensile strength on each volume fraction used, where using a volume fraction of 85% fiber: 15% resin produces higher tensile strength compared to the volume fraction of 60% fiber: 40% resin and 70% fiber: 30% resin. Pineapple leaf fiber reinforced composites with variations in the volume fraction of pineapple leaf fiber 60%: resin 40%, pineapple leaf fiber 70%: resin 30%, and pineapple leaf fiber 85%: resin 15%. From the percentage variations, the highest tensile strength is in pineapple leaf fiber 85%: resin 15% with an average value of 105.69 MPa, elastic modulus strength of 1571 MPa, and elongation of 6.74%. While the lowest tensile strength value is in pineapple leaf fiber 60%: resin 40%, with an average value of 74.30 MPa, elastic modulus strength of 1231 MPa, and elongation of 6.04%, it can be concluded that the higher the percentage of fiber, the higher the tensile strength value. Variations in the volume fraction of pineapple leaf fiber can affect the mechanical properties of clear polyester resin composites. The composite strength value often increases with the increase in the fiber volume fraction. However, a high fiber volume fraction does not always have a good effect on the strength of the composite. The strength of the composite is not only influenced by the number of fibers but is also influenced by the binding factor, namely the matrix.
Regional Financial Performance and Fiscal Independence Strategies in Baubau City Alfajrin, Muhammad Rezky; Juanda, Ahmad; Febriani, Rizki
Electronic Journal of Education, Social Economics and Technology Vol 6, No 2 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i2.1090

Abstract

Fiscal decentralization in Indonesia aims to strengthen the capacity of local governments to manage financial resources independently, yet its implementation continues to face major challenges. Baubau City is among the regions with low fiscal independence, where the contribution of locally generated revenue (PAD) remains weak and reliance on central transfers is still dominant. This study evaluates the financial management performance of Baubau City during 2019–2023 using four main indicators: the fiscal independence ratio, the fiscal decentralization ratio, the routine capacity index, and the fiscal dependency ratio. A mixed-methods approach was applied, combining quantitative analysis of budget realization reports (APBD) with qualitative insights from in-depth interviews with officials at BPKAD and Bapenda. The findings show that the average fiscal independence ratio was 12.21 percent (low), fiscal decentralization 9.6 percent (very poor), routine capacity 10.72 percent (very poor), and fiscal dependency 85.97 percent (very high). These results indicate that fiscal autonomy in Baubau City has not been substantively realized. Institutional weaknesses limited human resources, low taxpayer compliance, and the underuse of digital systems exacerbate the situation. Strengthening fiscal institutions, updating tax databases, adopting digital technology, and optimizing sectors such as tourism, maritime services, and regional trade are necessary to improve fiscal independence and achieve sustainable regional development.
Imagination Therapy through Art and Technology: A Collaborative Mental Health Intervention Ramadhan, Aditya Wahyu; Supriyanto, Eko; Handriyotopo, Handriyotopo
Electronic Journal of Education, Social Economics and Technology Vol 6, No 2 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i2.817

Abstract

This research explores imagination therapy as a creative method aimed at providing visual therapy for ten schizophrenic clients, referred to as "chosen people." Utilizing the concept of hyperreality, the therapy seeks to reactivate cognitive abilities and minimize delusions and hallucinations. Hyperreality is constructed from imagined data, drawing from clients' personal documents, archives, and daily life elements, such as songs, objects, and routines. Imagination therapy integrates clients' unrealized stories, desires, and imaginations with hyperrealistic visuals through collaborative sessions. The process involves repeated evaluations to refine visuals based on client preferences and feedback, ultimately culminating in the creation of a visual lab. The therapy’s effectiveness is assessed using the PANSS (Positive and Negative Syndrome Scale), measuring symptom changes over time. The findings indicate that imagination therapy not only fosters confidence in clients’ ability to process their expectations but also helps reactivate cognitive functions and empower desires. The concept of hyperreality proves essential in enhancing self-confidence and enabling clients to realize their deepest desires, contributing to their overall mental health recovery. This study highlights the potential of using artistic and technological methods in schizophrenia treatment.
Brain Cancer Detection and Localization on MRI Images Using CNN and YOLO Prayitno, Rahmat Subuh; Mulyadi, Romi
Electronic Journal of Education, Social Economics and Technology Vol 6, No 2 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i2.926

Abstract

Brain cancer is one of the diseases with a high mortality rate that requires early detection to increase the effectiveness of treatment. This study proposes a brain cancer detection system based on MRI images by utilizing the Convolutional Neural Network (CNN) algorithm for classification and You Only Look Once (YOLO) for cancer location detection. The MRI dataset was taken from the Kaggle platform and processed through the normalization stage and CNN model training for 20 epochs. The CNN performance evaluation resulted in an accuracy of 94.95%, precision of 93.11%, recall of 89.11%, and F1-score of 91.07%. Furthermore, the YOLO model was used to identify the location of cancer with high visual accuracy. This system was also tested using new images with the results of detecting the location of cancer in an average time of 8.3 seconds for 4 images. The results of the study indicate that the combination of CNN and YOLO can be an effective solution in an automatic, accurate, and fast brain cancer detection system, as well as providing visual support for medical personnel in the diagnosis process. 
School Culture as a Pillar in Shaping the Discipline of Students at GIKI 1 Elementary School in Surabaya Balqis, Annisa Nur; Nafiah, Nafiah; Akhwani, Akhwani; Hartatik, Sri
Electronic Journal of Education, Social Economics and Technology Vol 6, No 2 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i2.949

Abstract

Discipline is one of the fundamental character traits that must be instilled from an early age, especially at the elementary school level. Therefore, school culture plays a crucial role in shaping students' character, including their sense of discipline. This study aims to describe the school culture implemented at SD Giki 1 Surabaya in developing students’ discipline character, as well as to identify the obstacles encountered in the process. This research uses a descriptive qualitative approach with a case study method. Data collection techniques include observation, in-depth interviews, and documentation involving the principal, teachers, and students from grades II and IV. The findings indicate that the development of discipline character at SD Giki 1 is carried out through the habituation of positive activities such as the 5S program (Smile, Greet, Salute, Polite, Courteous), morning literacy, Dhuha prayer, class cleaning duties, and adherence to school rules. However, the school faces challenges such as external environmental influences and inconsistent application of values at home. In conclusion, a consistent, well-structured school culture supported by all parties is effective in fostering students’ discipline character.
Design of a Fuzzy Mamdani Based Decision Support System for Fair Wage Determination of Palm Oil Workers Lubis, Zuheri; Sriani, Sriani
Electronic Journal of Education, Social Economics and Technology Vol 6, No 2 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i2.1059

Abstract

Wage determination in palm-oil plantations often relies on subjective assessments, which may lead to inconsistencies, unfair practices, and disputes between workers and management. To address this issue, this study proposes the application of the Fuzzy Mamdani method as a decision support system for determining plantation workers’ wages. The main objective is to design and implement a fuzzy-based model that provides fair and transparent wage recommendations by integrating multiple worker performance criteria. The research was conducted at PT CSIL with a sample of 45 workers. Four key variables length of service, attendance, overtime, and work performance were formulated into linguistic variables with triangular membership functions. A fuzzy rule base, developed in collaboration with domain experts, was used to perform Mamdani inference with centroid defuzzification. Data were obtained from company records and validated using comparisons with the actual wage distribution determined by the payroll department. The results show that the system recommendations were consistent with the company’s wage decisions for 40 out of 45 workers, representing an agreement rate of 88.9%. This demonstrates that the Fuzzy Mamdani method can effectively reduce subjectivity and improve fairness in wage determination. In conclusion, the proposed system provides a reliable tool to support payroll decision-making in plantation settings. The implications suggest that broader adoption of fuzzy-based models can enhance transparency and worker satisfaction in agricultural wage systems.
The Influence of Interest, Motivation, and Creativity on Household Industry Income in Bireuen Bachtiar, Saprida; Rasyidin, M.; Asrida, Asrida
Electronic Journal of Education, Social Economics and Technology Vol 6, No 2 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i2.528

Abstract

This study aims to analyze the influence of interest, motivation, and creativity on the income of household industries in Bireuen Regency. Household industries play a strategic role in supporting the regional economy; however, they still face various challenges that affect the income levels of business owners. This research employs a quantitative approach using multiple linear regression analysis to examine the relationships between these variables. Data were collected through questionnaires distributed to household industry entrepreneurs in Bireuen Regency and analyzed using classical assumption tests and hypothesis testing. The findings reveal that entrepreneurial interest does not significantly impact household industry income, indicating that a strong desire to run a business does not necessarily translate into higher earnings without the support of other factors such as access to capital and effective business strategies. Similarly, motivation does not make a significant contribution to income growth, even though it may enhance productivity. Additionally, creativity in running a business does not have a notable effect on income, possibly due to the lack of effective marketing strategies or limited market access. On the other hand, external factors such as government policies, infrastructure support, and access to financial resources play a more dominant role in determining household industry income levels.
Implementation of Performance Assessment in Financial Literacy Materials within Social Studies Learning to Foster A Financially Literate Generation at SMP Yadika 2 Raifadilah, Qiden Binta; Ruhimat, Mamat; Logayah, Dina Siti
Electronic Journal of Education, Social Economics and Technology Vol 6, No 2 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i2.1080

Abstract

This study aims to implement performance assessment through individual poster-making tasks in financial literacy materials within Social Studies (IPS) learning. A quantitative approach with a descriptive method was applied. The population consisted of seventh-grade students at SMP Yadika 2, while the sample was selected using a random sampling design, namely class VII B. Data were collected through observation, documentation, and assessment based on six indicators: conceptual understanding, accuracy of information, design creativity, readability, independence, and content relevance. Data were analyzed using descriptive statistics. The results showed that 42 students obtained scores ranging from good to very good, particularly in creativity and conceptual understanding. However, several students still faced challenges in delivering information accurately and in-depth. Performance assessment was proven to enhance students’ engagement and their skills in conveying messages through visual media. This model can be applied as a meaningful project-based learning strategy to strengthen financial literacy in secondary school students.

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