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Edith Prasetiadi
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manggalajournal@gmail.com
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+6287739663809
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INDONESIA
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi
ISSN : -     EISSN : 30319404     DOI : https://doi.org/10.62335/wzey5m11
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi accomodates original research or theoretical papers. We invite critical and constructive inquiries into wide range of fields of study with emphasis on interdisciplinary approaches: Science, Economic, Finance, Information Technology, Education, Law and Political, Entrepreneurship and related fields.
Arjuna Subject : Umum - Umum
Articles 364 Documents
Pengaruh Disiplin Kerja dan Motivasi Kerja Terhadap Kinerja Pegawai di Dinas Lingkungan Hidup Kota Palangka Raya Sari, Erini Junita; Hanifah, Hanifah; Apriano, Gevin
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 12 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/wy8gt114

Abstract

The type of research used is survey research. Meanwhile, the research approach is a quantitative research used to determine the influence of work discipline and work motivation on employee performance at the Palangka Raya City Environmental Agency. The data collection technique uses the purposive sampling technique based on certain criteria so that as many as 45 people who meet the criteria are obtained. The data collection method is using a questionnaire and analyzed using SPSS. The results of this study are that the variables of work discipline have a positive effect on the performance of employees at the Palangka Raya City Environmental Office. The variable of work motivation has a positive but not partially significant effect on employee performance. Then the influence of work discipline and work motivation of 49.8% on the performance of employees at the Palangka Raya City Environmental Agency. It can be concluded that the value of the work discipline regression coefficient is 0.968 and the work motivation regression coefficient is -0.077 with a significance level of 0.02 < 0.05. This means that simultaneously work motivation does not have a significant effect on employee performance, the value is obtained from the results of the questionnaire data answered by the respondents.
Eksplorasi Sejarah dan Arsitektur Candi Kembar Batu: Kajian Arkeologi dan Nilai Budaya Angelica, Rytu Aureli; Fahreza, M. Rifki; Fikri, M. Azizul; Prayuda, Farhan David; Syamsiah, Syamsiah
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 12 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/18t3ss52

Abstract

The Candi Kembar Batu, located in Muaro Jambi, is an ancient temple complex that represents the cultural and historical legacy of the ancient Jambi Kingdom. This article explores the history, architecture, and archaeological significance of the site, as well as its cultural values. The research method used includes a historical approach, analysis of archaeological data, and evaluation of the site’s architecture. Findings indicate that Candi Kembar Batu reflects a blend of Hindu-Buddhist influences and local Jambi traditions. The temple's unique design and its surroundings provide valuable insights into the religious, social, and cultural life of ancient communities in the region. The study also highlights the temple's potential role in the broader context of Southeast Asian religious architecture.
Pengaruh Perputaran Kas dan Perputaran Piutang terhadap Profitabilitas PT Ultra Jaya Milk Tbk yang Terdaftar di Bursa Efek Indonesia Periode 2012-2021 Gunawan, Andri; Sarjana, Samuel Horas
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 12 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/306vay60

Abstract

This study aims to determine the effect of cash turnover and accounts receivable turnover on profitability (ROA) at PT. Ultra Jaya Milk Tbk for the 2012 -2021 period in quarterly terms. The method used in this research is quantitative. This study uses secondary data in the form of financial reports of PT. Ultra Jaya Milk which is listed on the Indonesia Stock Exchange and sampling was carried out using the non-probability sampling method, namely the saturated sample. Data analysis techniques use descriptive data and correlation with a significant level of 5%. Based on the results of the partial study, cash turnover has a negative effect with a t-count value of -2.734 <t-table 2.026 and is significant for profitability with a value of 0.010 <0.05, while receivables turnover has a positive effect with a t-count value of 10.271> t table 2.026 and is significant for profitability. With a value of 0.000 <0.05. Meanwhile, simultaneously cash turnover and accounts receivable turnover show that F count is 69,438 > F table 3.25 with a significance level of 0.000 < a significance level of 0.05 so that it can be concluded that it has a positive and significant effect. The R square value of 0.794 which shows 79.4% ROA can be explained by independent variables, while the remaining 20.6 is explained outside of other variables.
Penentuan Model Terbaik dalam Pengaruh Lapangan Usaha dan Nilai Ekspor Terhadap Pertumbuhan Ekonomi di Indonesia Sianipar, Alexcandro Hibertus
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 1 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/m058dk21

Abstract

This study aims to evaluate the effect of business sector and export value on economic growth in Indonesia using Generalised Linear Models (GLM) and Integrated Nested Laplace Approximation (INLA) approaches with Gamma and Gaussian distributions. The results showed that agriculture, forestry and fishing (PKP), mining and quarrying (PP) and fiscal (PK) sectors have a significant impact on economic growth, while real estate (RE) and export value (NE) are not significant. Based on the Akaike Information Criterion (AIC), the best model is the GLM with Gaussian distribution, which provides a balance between model complexity and the ability to explain the data. The INLA method provided consistent results with informative confidence intervals, but did not outperform the GLM in model evaluation. This study provides insights for policy makers to prioritise the PKP, PP and PK sectors in promoting economic growth and recommends further research with additional variables and more complex analytical methods for more in-depth results.
Pengaruh Audit Tenure, Ukuran Kap, dan Umur Perusahaan terhadap Audit Report Lag dengan Komite Audit Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023) Sisdiana, Awalliyah; Hariani, Swarmilah
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 1 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/htnd8029

Abstract

This study aims to analyze and obtain empirical evidence regarding the effect of audit tenure, KAP size, and company age on audit report lag with audit committee as moderating variable. This research design is descriptive and causal. The population in this study were property and real estate companies listed on the Indonesia Stock Exchange from 2019 to 2023. The research sample was determined using purposive sampling method and obtained a sample size of 52 companies downloaded through the official website www.idx.co.id. The research was conducted for 5 years so that 260 sample data were obtained. The type of data used is secondary data and the analysis method used to test the hypothesis in this study is multiple linear regression and moderation regression with SPSS software version 22. The contribution of this research is theoretical contribution, practical contribution, and policy contribution. The results of this study indicate that audit tenure and company age have a negative effect on audit report lag. In addition, the audit committee is able to moderate the effect of audit tenure and company age on audit report lag, but is unable to moderate the effect of KAP size on audit report lag.
Peningkatan Daya Tarik Candi Muaro Jambi Melalui Promosi Visual dan Fasilitas Irana, Dasmita; Zarkasih, Mhd Hafidz; Ramadhan, Rico Oktaviano; Pahlefi, Reza; Syamsiah, Syamsiah
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 1 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/t7spwp10

Abstract

Muaro Jambi Temple is one of Southeast Asia's largest cultural heritage sites, renowned for its historical, archaeological, and educational value. This study aims to explore various aspects of Muaro Jambi Temple, including its potential as a tourist destination, a source of historical learning, and its contribution to the local economy. Using a qualitative approach through literature analysis, the study identifies the relationship between cultural preservation, facility management, and the promotion of the temple complex. The findings reveal that Muaro Jambi Temple serves not only as a centre for cultural and religious tourism but also as an innovative educational resource for historical learning. Furthermore, environmental and facility management in the temple area play a crucial role in attracting tourists. However, challenges such as limited public awareness and insufficient promotion hinder the optimization of the site's potential. Therefore, collaboration among the government, academics, and local communities is essential to preserve and develop Muaro Jambi Temple as a sustainable cultural and educational hub.
Efektivitas Sistem Akuntasi Penerimaan Kas pada Bank Muamalat KCP Bone Sudirman, Sudirman; Awaliyah, Lusi; Irmawati, Ika; Harun, Salmah; Idris, M. Abduh
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 1 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/rf6vz027

Abstract

In the constantly evolving digital age, the information assurance system has to deal with a lot of new challenges and opportunities. Due to the importance of data accuracy and timeliness, businesses must invest in reliable technologies and instruct their staff in maximize the use of open-source information systems. The purpose of this qualitative research study is to assess the information system's uptime for the Bank Muamalat KCP Bone. To achieve this goal, the researcher used documentation, observation, and interview to gather data. The study's findings indicate that the Bank Muamalat KCP Bone's kas redemption system functions effectively. This is because Otoritas Jasa Keuangan has tightened rules for operational systems. In addition, the information retrieval system, which is based on the Mardiasmo theory and has two components—results and objectives—is also highly effective.
Pelestarian Candi Gumpung Sebagai Benda Cagar Budaya dan Pariwisata di Provinsi Jambi Pratama, Tito Satria; Mubarok, Basri Al; Faroby, A. Izzat Al; Atika, Atika; Syamsiah, Syamsiah
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 1 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/vctg9d87

Abstract

Gumpung Temple, as one of the historical sites of the Muaro Jambi Temple Complex, has an important value as a cultural heritage object that reflects the glory of past civilization in Jambi Province. This study aims to analyze the efforts to preserve Gumpung Temple from the perspective of cultural heritage and its potential as a tourism destination. The research method used is descriptive qualitative with a field study approach, in-depth interviews with related parties, and secondary data analysis. The results of the study indicate that efforts to preserve the temple face several challenges, such as structural damage due to natural factors, lack of awareness of the surrounding community, and limited funds and experts in restoration. However, the local government, in collaboration with the Cultural Heritage Conservation Center (BPCB), has implemented various programs such as periodic restoration, educational activities for the community and students, and promotion of culture-based tourism. Management of tourism based on cultural preservation is also one of the main strategies to make Gumpung Temple a leading tourist attraction, while maintaining conservation aspects. The results of this study also emphasize the importance of collaboration between the government, community, and private sector in supporting the sustainability of the preservation of this cultural heritage. In addition, the determination of Gumpung Temple as part of the world heritage site by UNESCO can be a strategic step to increase national and international attention to the preservation and development of culture-based tourism in Jambi Province. This study concludes that the preservation of Gumpung Temple as a cultural heritage object and tourism destination requires a holistic approach that integrates aspects of conservation, education, and empowerment of the local community economy. Thus, Gumpung Temple not only functions as a historical heritage but also as a tourism asset that provides sustainable economic and social benefits.
Pengaruh Struktur Modal, Likuiditas, dan Pertumbuhan Penjualan terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Mediasi Studi pada Perusahaan yang Terdaftar di BEI Periode 2019 – 2024 Anggraini, Diana Indah Sri Lestari Pratiwi; Hwihanus, Hwihanus
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 1 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/8f182576

Abstract

The food and beverage industry listed on the Indonesia Stock Exchange (IDX) between 2019 and 2024 is the subject of this study, which empirically investigates the link between capital structure, liquidity, sales growth, and business value. Using structural equation modeling (SEM) through SmartPLS 4, this study finds empirical evidence that capital structure significantly influences firm liquidity. However, it was discovered that company value was not significantly impacted by capital structure, liquidity, sales growth, or profitability. These results imply that company value in the food and beverage industry may be more heavily influenced by variables beyond the purview of this investigation.
Analisis Rasio Keuangan Perusahaan Food and Beverage yang Tercatat di Bursa Efek Indonesia Periode 2019-2023 Narulita, Friska Dhea; Soraya, Bunga; Baderi, Rahmawati Nur; Hidayati, Cholis
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 1 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/00t7w008

Abstract

The purpose of this research is to evaluate the financial performance of the food industry, namely PT Nippon Indosari Corpindo Tbk, PT Mayora Indah Tbk, and PT Indofood CBP Sukses Makmur Tbk using financial ratio evaluation from 2019 to 2023. The method applied is a descriptive quantitative approach by reviewing the company's financial statements within that period. The indicators analyzed are liquidity ratios, activity ratios, solvency ratios, and profitability ratios. The results of the study revealed that CBP has the best performance in terms of liquidity, while for the activity ratio, the company shows optimal effectiveness in managing receivables. In terms of solvency, Nippon Indosari Tbk recorded a lower debt-to-asset ratio than other companies. Meanwhile, in terms of profitability, CBP recorded the highest net profit margin, showing significant efficiency in managing operating costs.

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