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AKSIOMA : Jurnal Sains Ekonomi dan Edukasi
Published by Lembaga Pendidikan dan Penelitian Manggala Institute
ISSN : -     EISSN : 30319404     DOI : https://doi.org/10.62335/wzey5m11
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences
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
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Strategi Mauruts Tirkah Berdasarkan Hukum Adat di Provinsi Jambi Irfanto, Nurwahyu; Apriani, Yani; Ramadhan, Alif Dzikra; Sari, Alvio Nita; 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/q15dw544

Abstract

This research discusses the strategy of distributing inheritance (tirkah) based on customary law in Jambi Province, which combines Malay traditional values with the principles of Islamic law. In Jambi Malay society, the division of inheritance is based on the philosophy of “Adat Bersendi Syara‘, Syara’ Bersendi Kitabullah”, which is the main guide to maintaining justice and social harmony. The process of division is usually carried out through deliberation involving family members, traditional leaders and ulama to reach consensus, while ensuring that individual rights are respected in accordance with customary law and Islamic teachings. This research identifies two main approaches to inheritance distribution: the collective system and the individual system. The collective system is applied to certain types of assets such as land and houses that are inherited jointly, while the individual system is applied to movable assets such as jewellery and vehicles. In this process, the Jambi Malay Customary Institution plays a key role as an arbiter to resolve inheritance conflicts while preserving traditional values. The results show that the division of inheritance in Jambi faces challenges, such as the influence of modernization and potential conflicts with formal law. Therefore, several strategies are proposed, including strengthening the role of customary institutions, organizing customary education, involving religious leaders, as well as facilitating deliberation to ensure this tradition remains sustainable.
Dinamika Kinerja Keuangan dan Opini Audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di BEI Setiawati, Luh Pande Eka; Dewi, Kadek Indah Kusuma
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/tzv5f941

Abstract

The existence of the capital market requires companies to undergo independent audits conducted by a Public Accounting Firm (KAP) that has obtained permission from the Minister of Finance and is trusted by the company. Auditors must carefully evaluate the company’s situation so that the audit report reflects the true condition of the company and does not mislead investors. A going concern audit opinion is the auditor's assessment of a company's ability to continue its operations. Factors influencing the going concern audit opinion include profitability, liquidity, leverage, company size, and company growth. This study aims to analyze and provide empirical evidence regarding the influence of profitability, liquidity, leverage, company size, and company growth on the going concern audit opinion. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the period of 2020-2022, with a sample of 153 companies selected using purposive sampling. The data were analyzed using logistic regression. The results show that company size has a negative effect on the going concern audit opinion, while factors such as profitability, liquidity, leverage, and company growth do not significantly influence the going concern audit opinion. Future studies are recommended to expand the sample size and include additional relevant variables.
Generalized Linear Model Menggunakan Distrbusi Lognormal dan Gamma: Aplikasi Terhadap Indeks Demokrasi Indonesia di Jawa Barat Romadhona, Wulanova; Syavera, Venita
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/gbezv413

Abstract

Generalized Linear Models (GLM) is a statistical approach that generalize linear regression models to handle response variables that are not necessarily normal. This research uses Gamma and Lognormal distributions to analyze the effect of Labor Force Participation Rate, Gini Ratio, and Percentage of Working Population on the Indonesia Democracy Index in West Java during 2021-2023. Both distributions are used and compared using AIC. Some of the results of this research are: 1) Lognormal GLM has a lower AIC, so it is better to use than Gamma GLM. 2) From these two models, obtained the same analysis results, that are Gini Ratio and Percentage of Working Population have a significant effect on Indonesia Democracy Index, with the Gini Ratio having a negative effect and the Percentage of Working Population having a positive effect. This shows that the higher of the Gini Ratio, the lower the Indonesia Democracy Index and vice versa, while the higher of the Percentage of Working Population, the higher the Indonesia Democracy Index and vice versa. 3) Meanwhile the Labor Force Participation Rate does not have a significant effect on the Indonesia Democracy Index. This research can be concluded that reducing social inequality and increasing population participation in employment contribute to improving the quality of democracy in West Java.
Analisis Pemodelan Regresi Linear dengan Sebaran Distribusi Gamma: Hubungan antara Pendidikan, Kesehatan, dan Ekonomi Terhadap Indeks Pembangunan Manusia Nisa', Khoirun; Argyanti, Talitha
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/gspza867

Abstract

The Human Development Index (HDI) is a crucial indicator reflecting the quality of life in a region through three main dimensions: education, health, and economy. This study aims to analyze the relationship between education, health, and economic variables and HDI using linear regression modeling with a gamma distribution. The data used include Mean Years of Schooling (MYS), Life Expectancy (LE), and Poverty Rate (PR) as independent variables, with HDI as the dependent variable. The analysis evaluates the influence of each independent variable, including multicollinearity testing using Tolerance and Variance Inflation Factor (VIF) values. The results show that MYS and LE have a significant positive effect on HDI, while PR does not exhibit a significant impact. The regression model with a gamma distribution demonstrates good performance in capturing the relationship between the variables. This study provides an empirical basis for formulating more effective development policies to improve the quality of life.
Manajemen Risiko: Strategi Meningkatkan Keberlangsungan Bisnis UMKM Putri, Dina Akmalia; Wulandari, Canda; Hasanah, Erika Rezky; Triayu, Putri Novia; Arsyadona, Arsyadona
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/jnvgyf37

Abstract

This research aims to find out how sustainable the business of micro, small and medium enterprises is. The research method used is a qualitative method. Based on the research results, it provides a theory about strategies to increase the sustainability of micro, small and medium business owners. Risk management is the key to the sustainability of MSMEe businesses. This research analyzes the importance of identifying, assessing and managing risks to reduce negative impacts on business. This study will also discuss various types of risks commonly faced by MSMEe as well as concrete steps in implementing risk management. By implementing effective risk management strategies, MSMEe can increase business resilience, make better decisions, and achieve long-term goals.
Exploring Student Awareness of Sentence Construction: The Role of Misplaced Words and Phrases in One-Clause Sentences Julaika, Siti; Hasanah, Nur; Aswatdi, Hazhar; Sari, Khoiriya; Gani, Liyundzira Fikroh; Ismahani, Siti
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/mj5bjg98

Abstract

This research explores students' awareness of sentence construction, focusing on the role of misplaced words and phrases in one-clause sentences. This issue poses a significant challenge for English as a Foreign Language (EFL) learners, especially in Indonesia, where these errors often obscure meaning and hinder effective communication. This study uses a descriptive qualitative approach to understand how students realize common sentence construction errors, such as dangling and ambiguous modifiers. Through semi-structured interviews and classroom observations, it was found that mother tongue interference and inadequate teaching methods contribute to students' difficulties in accurate sentence construction. The findings suggest the need for a more focused teaching approach to improve students' understanding of correct sentence structure and to help them identify and correct errors independently.
Pengaruh Kemampuan Sumber Daya Manusia, Kualitas Sistem Informasi Akuntansi, dan Budaya Organisasi terhadap Kualitas Laporan Keuangan pada Lembaga Perkreditan Desa (LPD) di Kota Denpasar Pramanaswari, A.A. Sagung Istri; Sari, Desak Made Mya Yudia
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: 10.62335/3ftg4s42

Abstract

This study aims to analyze the influence of human resource capabilities, the quality of accounting information systems, and organizational culture on the quality of financial statements in LPD in Denpasar City. The population in this study is all employees at LPD in Denpasar City which totals 557 people. The sample in this study is the accounting section which totals 34 people. The data analysis technique used in this study is multiple linear regression analysis technique. Based on the results of the hypothetical test using the partial t-test, it was concluded that the ability of human resources had a negative effect on the quality of financial statements at the Village Credit Institution (LPD) in Denpasar City. The quality of accounting information systems has a negative effect on the quality of financial reports at Village Credit Institutions (LPD) in Denpasar City. Organizational culture has a positive effect on the quality of financial reports at Village Credit Institutions (LPD) in Denpasar City.
Strategi Perdagangan Internasional Indonesia di Nigeria (Studi Kasus Ekspor Produk Indomie) Zaky, Shalahuddin; Aritonang, Novelya
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/a5t0xy53

Abstract

This study discusses Indonesia's international trade strategy through the export of Indomie products in Nigeria. As one of Indomie's largest markets abroad, Nigeria is an important example in the analysis of the success of international marketing strategies. Using a descriptive qualitative method, this study analyzes strategies that include product adjustment, promotion, distribution, and strategic partnerships. The results of the study show that adaptation to local tastes, competitive prices, and collaboration through joint ventures are the main factors for Indomie's success in Nigeria. This study provides insight into the development of international trade strategies for Indonesian products in the global market.
Penggunaan Model Aritmatik dan Geometrik dalam Laju Pertumbuhan Penduduk di Kota Medan pada Tahun 2029 Syahfitri, Sella; Deasy, Deasy; Sugarda, Ahmad; Aprilia, Rima
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: 10.62335/2xnt8c71

Abstract

Population growth is an important issue for the country in Indonesia because a significant increase in population growth can lead to a lack of housing for the growing population. This study aims to determine the rate of population growth in the city of Medan by using arithmetic and geometric models to find the results of calculations of the population of the city of Medan in the next 10 years based on standard deviations and correlation coefficients. The use of the arithmetic (linear) model for population growth increases constantly and is not seen from the number of previous populations, while the geometric (exponential) model assumes the number of people seen from how large the previous population is, then the growth every year will be rapid (not fixed). The results show that the geometric model has the smallest standard deviation value of 61,320,657 compared to the arithmetic model with the largest standard deviation value of 61,321,357. It can be concluded that the geometric model is used in calculating the population growth rate of the city of Medan in 2029 because the geometric model has the smallest standard deviation which produces the population in 2020 of 2,301,101 people and in 2029 of 2,501,069
Pengembangan Media Pembelajaran Video Animasi Sebagai Daya Dukung Kemampuan Representasi Matematis Siswa Khayroiyah, Siti; Sukmawarti, Sukmawarti; Hidayat, Hidayat; Kadir, Dalimawaty
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/t8emjx79

Abstract

Based on the results of observations conducted by conducting a mathematical representation ability test on students of SMP IT Al-Fauzi, researchers obtained data that students' visual mathematical representation abilities were classified as moderate, and mathematical representation abilities on verbal representation indicators and mathematical expression representation of students were classified as low. The rapid development of information technology at this time cannot be separated from its influence on the world of education. Global demands require the world of education to adjust learning to technological developments, with the aim of improving the quality of education, as well as to improve teacher performance in order to be able to compete in the global world, in the current era of technological development, learning media has an important role in conveying messages from the sender to the recipient, in this case the existence of learning media has an important role in conveying material by educators to students, with the existence of learning media will make the learning atmosphere more effective and can overcome boredom in learning in class. One of the learning media is audio-visual media, saying that there is a problem regarding the lack of teacher knowledge regarding the creation and use of learning media. Therefore, teachers are expected to be able to equip themselves with insight and skills in designing learning media, because without sufficient provisions, teachers cannot improve the quality of their learning. The steps of this 4-D development model consist of 4 stages: the define stage, design, develop and implement. This research was conducted in the odd semester, the research was conducted at SDIT AL-Fauzi Medan. The Technology Readiness Level (TKT) of this study is a proof of concept related to the Development of Animated Video Learning Media as a supporting force for Students' Mathematical Representation Abilities which produces RPP and measuring tools to measure students' representation abilities and learning media so that they can influence learning outcomes and can be utilized in the learning and teaching process in the world of education.

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