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INDONESIA
Journal of Economic Education and Entrepreneurship Studies
Published by Universitas Negeri Makassar
ISSN : 27223744     EISSN : 27760278     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Economic Education and Entrepreneurship Studies is a scientific publication that publishes scientific articles of research, study and development in the field of economic education and entrepreneurship education. This scientific journal contains research articles related to the study of education, economics, and entrepreneurship. The scope of the field of study is as follows: - Economics Education - Entrepreneurship Education - Development of learning materials, teaching models, and learning media - Economics learning strategies
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 154 Documents
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Analisis Kesehatan Bank Pada Perusahaan Bank BUMN Periode 2018 – 2022 Achmad Hamka Hamid; Anwar Ramli; Nurman; Anwar; Annisa Paramaswary Aslam
Journal of Economic Education and Entrepreneurship Studies Vol. 5 No. 1 (2024): VOL. 5, NO. 1 (2024): JE3S, MARCH 2024
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/je3s.v5i1.1245

Abstract

This research aims to determine the health level of state-owned banks for the period    2018 – 2022. The tool used to measure the health level of banks is the CAMEL (Capital, Asset, Management, Earnings, and Liquidity) analysis. The population of this research is 3 (three) state-owned banks listed on the Indonesia Stock Exchange (BEI), namely BRI, BNI, and Mandiri. The data used are financial reports from the three banks for the period 2018 - 2022. The results of this research show that in general the best financial performance is obtained by BRI, followed by Mandiri, and third is BNI and has the HEALTHY predicate. This is shown by the highest CAR, KAP, NIM, ROA, BOPO and LDR ratio values obtained by BRI, followed by Mandiri and the lowest is BNI. In general, the CAMEL score can illustrate that state-owned bank for the 2018 - 2022 period are quite good in terms of their financial performance and maintaining the bank's health level.
Pengaruh Dividend Payout Ratio dan Return on Assets Terhadap Harga Saham pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Fadianti, Nurhas; Anwar Ramli; Nurman; Anwar; Annisa Paramaswary Aslam
Journal of Economic Education and Entrepreneurship Studies Vol. 5 No. 1 (2024): VOL. 5, NO. 1 (2024): JE3S, MARCH 2024
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/je3s.v5i1.1246

Abstract

This research aims to determine the effect of Dividend Payout Ratio and Return on Assets on share prices in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The research sample used 5 companies using purposive sampling. The research method used is quantitative descriptive using multiple linear regression analysis and statistical hypothesis testing, partial tests and simultaneous tests using the SPSS version 24 program. The results of the research show that the Dividend Payout Ratio partially influences stock prices. All independent variables simultaneously influence the dependent variable. Simultaneously, there is a significant influence of DPR and ROA on share prices. In the test results, the coefficient of determination for Dividend Payout Ratio and Return on Assets was able to explain and contribute to share prices of 90.4%, while the remaining 9.6% was influenced by other variables.
Pengaruh Content Marketing dan Online Customer Review Terhadap Keputusan Pembelian Online pada Komunitas Pelajar dan Mahasiswa Kabupaten Berau (KPMKB) di Samarinda Artika, Riska Nur; Haidar, Kadori; Sutrisno, Sutrisno
Journal of Economic Education and Entrepreneurship Studies Vol. 5 No. 1 (2024): VOL. 5, NO. 1 (2024): JE3S, MARCH 2024
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/je3s.v5i1.1806

Abstract

Technology can change the human lifestyle, originally buying goods offline, now with e-commerce it can be online. This study aims to determine the effect of Content Marketing and Online Customer Review on Online Purchasing Decisions at KPMKB in Samarinda. This type of quantitative descriptive research uses data collection techniques through distributing questionnaires, with 83 respondents. The analysis technique used is multiple linear regression analysis. The results showed that the calculation of the t test on Content Marketing and Online Customer Review had a partially significant effect on Online Purchasing Decisions at KPMKB in Samarinda. Fhitung test results Content Marketing and Online Customer Review simultaneously and significantly affect online purchasing decisions at KPMKB in Samarinda. The magnitude of the influence of the two independent variables on the dependent variable is around 79.1%.
Pengaruh Nilai Tukar Rupiah dan Suku Bunga terhadap Ekspor Ikan Indonesia ke Jepang Apri, Apri Yola Ningsih; Sutrisno, Sutrisno; Abu, Ilham
Journal of Economic Education and Entrepreneurship Studies Vol. 5 No. 1 (2024): VOL. 5, NO. 1 (2024): JE3S, MARCH 2024
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/je3s.v5i1.1824

Abstract

This study aims to determine the effect of the rupiah exchange rate and interest rates on Indonesian fish exports to Japan. The type of research used in this study is quantitative research.  The data collection technique used is documentation with the type of time series data for the last 11 years, namely from 2012-2022. The population and research sample are data on the rupiah exchange rate, interest rates and exports from 2012-2022. The data analysis techniques used are multiple linear regression equation tests, hypothesis testing and coefficient of determination analysis. The results showed that the rupiah exchange rate has a negative and significant effect on Indonesian fish exports to Japan. Meanwhile, interest rates have a positive and significant effect on Indonesian fish exports to Japan. Simultaneously, the rupiah exchange rate and interest rates together have a significant influence on Indonesian fish exports to Japan. The magnitude of the influence of the two independent variables on the dependent variable is about 96%.
Pengaruh Ekspor dan Pengangguran Terhadap Pertumbuhan Ekonomi di Kalimantan Timur Permatasari, Annisa; Rachim, Abd.; Sutrisno, Sutrisno
Journal of Economic Education and Entrepreneurship Studies Vol. 5 No. 1 (2024): VOL. 5, NO. 1 (2024): JE3S, MARCH 2024
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/je3s.v5i1.1827

Abstract

This study aims to determine the effect of exports and unemployment on economic growth in East Kalimantan Province in 2008-2022. This type of research is quantitative with documentation data collection techniques in the form of times series data consisting of export data, unemployment and economic growth in East Kalimantan in 2008-2022. The analysis method used in the research is multiple regression analysis. Based on the results of the t test for export variables partially and significantly affect economic growth in East Kalimantan in 2008-2022. Meanwhile, the unemployment variable has no partial and insignificant effect on economic growth in East Kalimantan in 2008-2022. Furthermore, the simultaneous significant test results have a significant effect on the economic growth variable (Y) in East Kalimantan in 2008-2022. Based on the coefficient test, exports and unemployment had an effect of 48.2% on the dependent variable of economic growth. While the remaining 51.8% is influenced by other variables not examined in this study.
Penguatan Kelompok Sadar Wisata (Pokdarwis) Melalui Kampanye Sadar Wisata Untuk Menciptakan Pariwisata Berkelanjutan Isma, Andika; Sumarsih, Sumarsih; Erwin, Erwin; Alisyahbana, Andi Naila Quin Azisah
Journal of Economic Education and Entrepreneurship Studies Vol. 4 No. 2 (2023): VOL. 4, NO. 2 (2023): JE3S, DESEMBER 2023
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/je3s.v4i2.1847

Abstract

Some tourism village management by Pokdarwis has shortcomings in institutional function and effectiveness. These conditions directly affect the management and development of tourist villages. This community service activity aims to strengthen the institutional functions of Pokdarwis and other community institutions through the implementation of the 5.0 tourism awareness campaign launched by the Ministry of Tourism and Creative Economy. The community service program focuses on: (1) mentoring Pokdarwis; (2) mentoring PKK groups; (3) mentoring arts and cultural actors; and (4) mentoring youth organizations. Furthermore, this activity seeks to increase capacity, understanding and awareness among community groups in an effort to create sustainable tourism management. Evaluation through postest was carried out during the mentoring activities and after the mentoring activities as a form of evaluation. The evaluation results showed that 51 participants (85%) understood the importance of tourism awareness campaigns for institutional strengthening in creating sustainable tourism. The results of this community service are able to have a positive impact on sustainable tourism management. In addition, the results of this activity were able to equalize the positive perceptions of the community as stated in the memorandum of understanding.
Konservatisme Akuntansi Sebagai Strategi Adaptif Perusahaan Manufaktur dalam Menghadapi Ketidakpastian: Sebuah Sintetik Analitik Athira Putri Hasmi; Seftriasa Alfadilla Amran; Lestari, Nayla
Journal of Economic Education and Entrepreneurship Studies Vol. 4 No. 2 (2023): VOL. 4, NO. 2 (2023): JE3S, DESEMBER 2023
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/je3s.v4i2.1849

Abstract

This study aims to examine and identify the results of research on the application of the principle of accounting conservatism in manufacturing companies in Indonesia. The method used as an analytical tool is a meta synthesis of several research findings on accounting conservatism in Indonesia. The results of this study explain the importance of the principle of conservatism in directing companies to be more careful in the measurement of profits, assets, and recognition of potential losses.  The weakness of accounting conservatism can lead to underreported earnings, can inhibit innovation, and can reduce transparency. The high level of application of the principle of accounting conservatism can lead to conservatism bias. Conservatism bias can be overcome by the way, companies must make an objective assessment of uncertain financial information. Then, the company must apply the principle of conservatism consistently over time.
Penerapan Audit Berbasis Artificial Intelligence di Indonesia: Sebuah Metasintetis Ramadhan Mukhtar, Multazam; Andi Muhammad Syahrul; Ahmad Habibi
Journal of Economic Education and Entrepreneurship Studies Vol. 4 No. 2 (2023): VOL. 4, NO. 2 (2023): JE3S, DESEMBER 2023
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/je3s.v4i2.1852

Abstract

This research aims to find out how the application of advanced artificial intelligence technology in conducting audits in Indonesia. The method used by the analysis tool is a metasynthesis of a number of qualitative studies on AI-based auditing. The results of this study provide new insights into the barriers, conveniences, challenges, and opportunities in the application of AI-based auditing in Indonesia. Auditors face barriers to implementing AI technology, which involves adjusting their skills and experience. Challenges in implementing AI-based auditing include technical aspects, skills, ethics, and data security. Implementing AI-based auditing brings a number of conveniences in improving audit efficiency, accuracy, and quality. The opportunities in implementing AI-based auditing are immense and can provide a number of significant benefits to the auditing and accounting profession as a whole.
Ada Apa dengan Niat Wajib Pajak dalam Menggunakan E-Filling Di Indonesia? Nasriatul Naderiah; Istiwa Alaika; Nur Risqiananda
Journal of Economic Education and Entrepreneurship Studies Vol. 4 No. 2 (2023): VOL. 4, NO. 2 (2023): JE3S, DESEMBER 2023
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/je3s.v4i2.1866

Abstract

The Directorate General of Taxes' Self Assessment method gives taxpayers the confidence to calculate, pay and report their own taxes. E-filing facilitates tax reporting in Indonesia, supporting the Directorate General of Taxes' efforts to accelerate revenue. Qualitative research using the meta-analysis method shows that WP behavioral interest affects the effectiveness of e-filling which has an impact on formal tax compliance. The low effectiveness can be caused by the lack of WP interest, which is reflected in the preference for using other methods and the lack of recommendations. Socialization and awareness raising are needed. The e-filing application plays an important role despite some technical constraints. Changes to information technology affect the level of formal compliance of taxpayers. The information technology acceptance model emphasizes perceived usefulness in influencing user behavior. Despite technical constraints, technological developments such as e-filing receive a positive response from taxpayers for future tax return submission.
Ada Apa dengan Tax Avoidance di Indonesia? Rahayu; Nur Wulandari; Ghaliah Jalwaa Insyirah Zainal
Journal of Economic Education and Entrepreneurship Studies Vol. 4 No. 2 (2023): VOL. 4, NO. 2 (2023): JE3S, DESEMBER 2023
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/je3s.v4i2.1870

Abstract

The purpose of this study is to identify, assess and provide interpretation of the results of the condition of tax avoidance in Indonesia and the potential - the potential behind the occurrence of tax avoidance or tax avoidance in Indonesia. The method used in this research is a qualitative meta-analysis method of several findings related to tax avoidance. The process of analysis with meta-analysis is carried out with the stages of formulating research problems, exploration, data search, determining appropriate data, and controlling quality. The results showed that the potential managerial and operational conditions of the company, the characteristics of the company and the inequality of the system and performance and Indonesian tax law are potentials that can make the continuation of the phenomenon of tax avoidance in Indonesia. The synergy of managerial improvement by the company, supervision of company characteristics, improvement of systems, laws and performance, by the government and equality of views between taxpayer actors and the government are things that must be done to suppress the phenomenon of tax avoidance in Indonesia.

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