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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 317 Documents
Pengaruh Program Magang, Minat Kerja, dan Keputusan Karir, Terhadap Kesiapan Kerja Mahasiswa Manajemen Tahun 2021 Aisyah, Siti; Firayanti, Yuni; Marhamah, Marhamah
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 8 (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/aksioma.v2i8.1736

Abstract

This study aims to determine the effect of internship programs, job interests, and career decisions on the work readiness of Management students in 2021. The research method used is quantitative with multiple regression analysis. The data obtained were processed using IBM SPSS statistics version 21. This study uses a quantitative approach using primary data through the distribution of online questionnaires via Google Form to management students at Nahdlatul Ulama University, West Kalimantan. The sample in this study was 43 respondents with a sampling technique using purposive sampling with Likert scale measurements. The results of this study indicate that the variables of internship programs, job interests, and career decisions simultaneously have a significant effect on student work readiness. The internship program variable (X1) has a t-value of 2.501> 2.024 and a sig value for the internship program of 0.017 < 0.05. The work interest variable (X2) has a t-value of 2.754> 2.024 and a sig value for work interest of 0.009 < 0.05. The career decision variable (X3) has a t-value of 3.383 > 2.024 and a sig value for career decisions of 0.002 < 0.05. The regression equation obtained is Y = 1.737 + 0.217 + 0.243 + 0.241 with a coefficient of determination (R²) of 43.8%. This means that Work Readiness is influenced by 43.8% by internship programs, job interests, and career decisions, while the rest is influenced by other factors not studied.
Analisis Faktor-Faktor yang Mempengaruhi Ketepatan Penyampaian Pelaporan Keuangan pada PT Bank Sulselbar Cabang Makassar Sudirman, Sudirman; Pratama, Ghalif; Syah, Sri Rahayu; Syafrimasyah, Syafrimasyah; Tawakkal, Ujianti
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 8 (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/aksioma.v2i8.1768

Abstract

The purpose of this study is to ascertain how the accuracy of financial reports submitted to the PT Bank Sulselbar Makassar Branch is affected by factors such as profitability, leverage, liquidity, and firm age. The study employed a quantitative methodology that employed multiple linear regression analysis, processed by SPSS version 26.0, to examine the relationship between the variables of profitability, leverage, liquidity, and firm age and the timely filing of financial reports submitted during the previous two years. Purposive sampling was used to choose the study's sample. Looking at the profitability variable (X1), which has a t value of -0.849 and a significance value of 0.403, which is greater than 0.05, the research results demonstrate that company profitability has no effect on the timeliness of filing financial reports. The precision with which corporate financial reports are submitted is unaffected by financial leverage. In accordance with the linear regression results, we can see that the Leverage variable (X2) has a t value of -0.296 and a significance value of 0.770 which is greater than 0.05. Company liquidity has no effect on the accuracy of submitting company financial reports. This is in accordance with the results of the linear regression in the table above, so we can see that the Liquidity variable (X3) has a t value of 0.915 and a significance value of 0.368 which is greater than 0.05. Company age has no effect on accuracy of delivery. The results of the linear regression in the above table are consistent with the financial report for this company, and as a result, we can observe that the variable Company Age (X4) has a t value of -1.126 and a significance value of 0.270, both of which are greater than 0.05. Overall, the independent variable simultaneously has no effect on the dependent variable based on The F value of the research model is 0.524 with a significance level of0. 719.  The significance value is above 0.05.
Pengaruh Kepemilikan Institusional dan Leverage Terhadap Tax Avoidance dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi (Studi Empiris pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023) Nahat, Leonita Yulianti Anur; Yoshida, Debbie
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 9 (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/aksioma.v2i9.1571

Abstract

The purpose of this study is to test and collect empirical data on the influence of Tax Avoidance on Institutional Ownership, Leverage, and Company Size. The independent variables of this study are Institutional Ownership and Leverage. Tax Avoidance serves as the dependent variable of the study, and Company Size serves as the moderating variable. Secondary data used in this study are sourced from the official website of the Indonesia Stock Exchange (IDX) and the websites of each company. The population of this study consisted of 92 property and real estate companies listed on the IDX from 2020 to 2023, with the Purposive Sampling technique used and a sample of 18 companies listed on the property and real estate Company on the IDX. The data analysis of this study used descriptive statistical analysis with the help of SPSS version 25. The results of the study indicate that Institutional Ownership and Leverage has a negative effect on Tax Avoidance. Company Size does not have a moderating effect on the relationship between Institutional Ownership and Leverage with Tax Avoidance.
Faktor - Faktor yang Mempengaruhi Minat Beli Konsumen Terhadap Produk Mixue di Kota Pontianak Machmuda, Dian Nurul; Firayanti, Yuni; Marhamah, Marhamah
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 9 (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/aksioma.v2i9.1740

Abstract

This study aims to identify the factors influencing consumers' purchase intention toward Mixue products in Pontianak City. A descriptive qualitative approach was employed, using data collection techniques including in-depth interviews, observations, and documentation involving ten Mixue consumers. Data analysis was conducted using the Miles and Huberman model, which includes three stages: data reduction, data display, and conclusion drawing. Data validity was ensured through source triangulation and technique triangulation, allowing verification from multiple perspectives and methods. The findings reveal that consumer purchase intention is influenced by four main factors: affordable pricing, product quality (in terms of variety and taste), quality of service, and store location comfort. These factors collectively contribute to a positive consumer experience and enhance customer loyalty. The study recommends that Mixue maintain its competitive advantage in pricing and flavor while continuing to improve service quality and store ambiance as key strategies in facing intense market competition.
Peran Manajerial Kepala Madrasah dalam Meningkatakan Kualitas Guru dan Siswa di Madrasah Aliyah Raudhatul Ulum Meranti Liawati, Liawati; Firayanti, Yuni; Marhamah, Marhamah
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 9 (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/aksioma.v2i9.1741

Abstract

This study aims to describe the managerial role of the madrasah principal in improving the quality of teachers and students at Madrasah Aliyah Raudhatul Ulum Meranti. The focus of this study is the madrasah principal's efforts to carry out his managerial functions to encourage improvements in the quality of education. The approach used is qualitative, using data collection techniques such as interviews, observation, and documentation. The results show that the madrasah principal has carried out his managerial role at the madrasah. To improve teacher quality, the madrasah principal held training in the creation of teaching modules, opened a discussion space, and provided motivation that has an impact on improving teacher competence and professionalism. In addition, to improve student quality, the madrasah principal created interest classes for students to pursue their respective fields.
Strategi Pemasaran Minuman Gerai Sultan dalam Meningkatkan Minat Beli Konsumen di Sungai Pinyuh Kabupaten Mempawah Satunnisa, Nia; Firayanti, Yuni; Marhamah, Marhamah
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 9 (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/aksioma.v2i9.1742

Abstract

This research discusses marketing strategies to increase consumer buying interest in Sultan Store drinks. The aim of this research is to find out marketing strategies to increase consumer interest in buying drinks at Sultan Stores. The research method used in this research is qualitative research. To obtain data in this research, the author used techniques including observation, in-depth interviews and documentation. The informants in this research were shop owners. The results of this research can be concluded that: Judging from the indicators of achieving marketing strategy objectives in increasing consumer interest in purchasing the Sultan's beverages, the way to increase consumer purchasing interest is marketing products via social media, such as Facebook, Instagram, etc. The way to promote the Sultan's drinks is by mouth to mouth. Judging from the indicators in improving the marketing of Sultan outlet stores, namely providing quality products, guaranteed to be safe and delicious. Because, Gerai Sultan Beverage Shop prioritizes its consumers to get the best products that are also safe to drink and also refreshing. Judging from the adaptation indicators, Toko Gerai Sultan has a very strategic location, because it is near the main road, namely Jl. Education, Sungai Pinyuh District, Mempawah Regency. This area is crowded with people and also school children, which allows it to attract many consumers to buy drinks at the Sultan Outlet Shop.
Pengaruh Kepuasan Kerja dan Disiplin Kerja Terhadap Kinerja Pegawai Kantor Camat Kecamatan Kapuas Kabupaten Sanggau Yanti, Yanti; Firayanti, Yuni; Saputra, Edy Suchmawan
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 9 (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/aksioma.v2i9.1743

Abstract

This study was conducted to analyze the influence of job satisfaction and work discipline on employee performance at the District Office of Kapuas Subdistrict, Sanggau Regency. The background of this research arises from the phenomenon that some employees still lack discipline in carrying out their duties, which affects the level of job satisfaction and in turn reduces the quality of public services. The research method employed was a quantitative approach using multiple linear regression analysis. The sample consisted of 30 employees determined through saturated sampling technique. The research instrument was a closed questionnaire constructed based on indicators of job satisfaction, work discipline, and employee performance. Data were analyzed with the assistance of SPSS version 23 through validity testing, reliability testing, regression analysis, t-test, F-test, and the coefficient of determination (R²). The results showed that job satisfaction had a positive and significant effect on employee performance, with a t-count value of 4.529 > t-table 1.703 and a significance level of 0.000 < 0.05. Work discipline also had a positive but not significant effect on performance, with a t-count of 1.721 > t-table 1.703 and a significance level of 0.097 > 0.05. Simultaneously, job satisfaction and work discipline had a significant effect on employee performance, with an F-count value of 20.606 > F-table 2.51 and a significance level of 0.000. The coefficient of determination (R²) of 0.604 indicated that 60.4% of the variation in employee performance was explained by the two independent variables, while the remaining 39.6% was influenced by other factors outside this study. It can be concluded that improving employee performance in subdistrict offices can be achieved through enhancing job satisfaction, for instance by providing adequate work facilities such as desks and chairs, creating a comfortable work environment, granting recognition, as well as enforcing consistent work discipline. This study is expected to serve as a reference for local governments in formulating more effective human resource management policies.
Strategi Pondok Pesantren dalam Mengembangkan Sumber Daya Manusia (SDM) Santri di Bidang Kewirausahaan (Studi Kasus Pondok Pesantren Raudhatul Ulum 1 Meranti) Sa’adi, Sa’adi; Firayanti, Yuni; Marhamah, Marhamah
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 9 (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/aksioma.v2i9.1777

Abstract

This study aims to describe and analyze the strategies employed by Pondok Pesantren Raudhatul Ulum 1 Meranti in developing the human resources (HR) of its students (santri) in the field of entrepreneurship. The background of this research highlights the importance of empowering santri not only with spiritual and academic competencies but also with economic skills to support their independence in the future. This research uses a descriptive qualitative method, with data collected through observation, in-depth interviews with the pesantren leadership, entrepreneurship program administrators, santri, and documentation. The data analysis process includes data reduction, data presentation, and drawing conclusions. To strengthen the analysis, a SWOT approach is also utilized. The findings indicate that the HR development strategy for santri is implemented through several key steps: general and specific entrepreneurship training, mentoring by experienced individuals, hands-on practice through pesantren business units, collaboration with external parties such as BSI Maslahat and alumni, as well as the utilization of digital technology for product marketing. This strategy has a positive impact on enhancing technical skills, fostering entrepreneurial character, building independence, and preparing students for the business world. Evaluation is conducted periodically through observation, activity reports, and interviews with current and former santri. The study concludes that the strategy implemented by Pondok Pesantren Raudhatul Ulum 1 Meranti is holistic, practice-oriented, based on Islamic values, and effective in creating high-quality, economically self-reliant santri.
Pengaruh Return on Equity, Dividend Per Share, Earning Per Share Terhadap Harga Saham pada Sektor Keuangan dalam Indeks LQ-45 di Bursa Efek Indonesia (BEI) pada Tahun 2020-2024 Rose, Thitania Silvaine; Firayanti, Yuni; Marhamah, Marhamah
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 9 (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/aksioma.v2i9.1778

Abstract

This study analyzes the impact of Return on Equity (ROE), Dividend Per Share (DPS), and Earnings Per Share (EPS) on the stock price movements of financial-sector companies listed in the LQ-45 Index on the Indonesia Stock Exchange over the 2020–2024 period. The LQ-45 Index was chosen for its high liquidity characteristics and representation of leading firms, making it a key benchmark for both institutional and retail investors. Research data consist of quarterly and annual financial statements obtained from the official Indonesia Stock Exchange (IDX) website and reputable financial data platforms. A purposive sampling technique was employed to select companies based on reporting consistency and complete data availability. Independent variables were measured using the ROE, DPS, and EPS financial ratios, while the dependent variable was the monthly average closing stock price. Data analysis was conducted via multiple linear regression using SPSS 30. The results yield the regression equation: Y = 5.031 – 5.616 ROE + 1.295 DPS + 0.166 EPS. The F-test indicates that the independent variables simultaneously have a significant effect on stock prices (p < 0.05). The t-test further reveals that DPS and EPS exert positive, significant impacts, whereas ROE has a negative, non-significant effect. These findings suggest that dividend policy and earnings-per-share growth are more determinant in driving the market value of financial-sector stocks. The study recommends incorporating liquidity and macroeconomic stability variables to broaden the analysis and achieve a more comprehensive perspective.
Analisis Rasio Keuangan dalam Menilai Kinerja Keuangan PT. Diamond Food Indonesia Tbk yang Terdaftar di BEI Periode 2019- 2023 Kurniati, Kurniati; Firayanti, Yuni; Mahardhika, Tubagus
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 9 (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/aksioma.v2i9.1779

Abstract

This study aims to analyze the financial performance of PT. Diamond Food Indonesia Tbk, which is listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023, using financial ratio analysis that includes liquidity ratios, solvency ratios, activity ratios, profitability ratios, and market ratios. This research employs a descriptive qualitative approach with secondary data obtained from the company’s annual financial statements. The results of the study show that the company’s liquidity ratios, measured by the Current Ratio and Quick Ratio, remain below the industry standard, indicating that the company's ability to meet its short-term obligations is still inadequate. The solvency ratios, measured by the Debt to Asset Ratio and Debt to Equity Ratio, indicate that the company’s capital structure is relatively healthy with low financial risk. However, activity ratios such as Asset Turnover Ratio and Inventory Turnover Ratio still demonstrate low efficiency in utilizing assets to generate sales. The profitability ratios, measured by Return on Assets, Return on Equity, and Net Profit Margin, show that the company's ability to generate profits is still far from the industry standard, although there have been improvements in certain years. The market ratio, measured by Earnings Per Share (EPS), also shows fluctuations but has not yet displayed stable performance.

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