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Edith Prasetiadi
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manggalajournal@gmail.com
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+6287739663809
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aksioma.manggalajournal@gmail.com
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Jalan Merdeka Raya No.5, Karang Pule, Kecamatan Sekarbela, Kota Mataram, NTB 83116, Indonesia
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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 317 Documents
Pengaruh Financial Distress, Ukuran Perusahaan, dan Leverage Terhadap  Manajemen Laba dengan Kepemilikan Manajerial Sebagai Variabel Moderasi pada Perusahaan Sektor Ritel yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023 Puspita, Eka; Ruwanti, Gemi; Asyikin, Jumirin; Boedi, Soelistijono
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.v2i9.1780

Abstract

This study aims to examine the effect of financial distress, firm size, and leverage on earnings management with managerial ownership as a moderating variable in retail companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The research employs a quantitative approach using secondary data from annual reports and financial statements, with samples selected through purposive sampling, resulting in 57 observations from 43 companies. Data were analyzed using multiple linear regression and moderated regression analysis (MRA) with SPSS 25. The findings reveal that financial distress and leverage have no significant effect on earnings management, while firm size shows a significant positive influence on earnings management. Furthermore, managerial ownership does not moderate the relationship between financial distress, firm size, and leverage with earnings management. These results indicate that firm size plays a dominant role in driving earnings management practices, while relatively small managerial ownership has not been sufficient to act as an effective control mechanism. Therefore, companies are advised to maintain transparency in financial reporting, and investors are encouraged to consider firm size and ownership structure when assessing earnings quality.
Pengaruh Kualitas Produk Makanan terhadap Loyalitas Pelanggan (Suatu Kajian Teoritis) Setyopratignyo, Raden Mas Listijono
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.v2i9.1783

Abstract

This study discusses the influence of food product quality on customer satisfaction and loyalty. The method used is a literature review with a narrative overview approach. The result of this study is that there is a significant influence between the quality of food products and customer satisfaction. The higher the quality of the food products offered, the more satisfied customers will be. But this is not the case with the influence between customer satisfaction and loyalty. There are other factors that also have a strong influence on customer loyalty, namely trust, commitment, and emotional bonding.
Pengaruh Indeks Prestasi Kumulatif, Stres, dan Motivasi Terhadap Produktivitas Mahasiswa dalam Menyusun Tugas Akhir (Studi Kasus Mahasiswa UNU Kalbar Angkatan 2021) Pradika, Sidik; 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.v2i9.1784

Abstract

This study aims to analyze the influence of Cumulative Grade Point Average (CGPA), stress, and motivation on students’ productivity in completing their final thesis (a case study of Universitas Nahdlatul Ulama Kalimantan Barat students, class of 2021). The background of this research is based on the phenomenon of delays in thesis completion experienced by some students, both those with high and low CGPA, which is suspected to be influenced by stress levels and learning motivation. This study employs a quantitative approach with a survey method through the distribution of questionnaires to 84 respondents selected using a simple random sampling technique. Data were analyzed using multiple linear regression tests with the help of SPSS version 20. The results show that simultaneously, CGPA, stress, and motivation significantly affect students’ productivity with a significance value of 0.000. Partially, CGPA (X1) has a positive effect with a significance value of 0.002, stress (X2) has a negative effect with a significance value of 0.009, and motivation (X3) has a positive effect with a significance value of 0.000. The regression equation obtained is Y = 11.227 + 0.118 – 0.110 + 0.274, with an R² value of 0.445. These findings emphasize the importance of managing academic and psychological aspects of students, particularly in reducing stress and enhancing motivation, to support productivity in thesis completion.
Analisis Kualitas Pelayanan, Kualitas Produk dan Harga Terhadap Kepuasan Konsumen Fachira Laundry Sungai Raya dalam Pontianak Tenggara Zen, Muhammad; 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.v2i9.1785

Abstract

This study aims to analyze the influence of service quality, product quality, and price on customer satisfaction at Fachira Laundry Sungai Raya Dalam, Southeast Pontianak. The background of this study is based on the increasing competition in the laundry service business, so that every service provider is required to be able to maintain service quality, provide quality laundry results, and set appropriate prices to maintain customer satisfaction. The research method used is a quantitative approach with multiple linear regression analysis techniques. A sample of 100 respondents was obtained through convenience sampling techniques. The research data was processed with the help of SPSS version 20 through validity, reliability, classical assumption tests, and partial (t-test) and simultaneous (F-test) tests. The results of the study indicate that simultaneously the variables of service quality, product quality, and price have a significant effect on customer satisfaction, with a coefficient of determination (R²) of 64.1%. This means that the three variables together are able to explain the variation in customer satisfaction by 64.1%, while the rest is explained by other factors outside this study. Meanwhile, partially the service quality variable does not have a significant effect on customer satisfaction. In contrast, the product quality and price variables have a positive and significant effect on customer satisfaction. This confirms that Fachira Laundry's customer satisfaction is more determined by the quality of the laundry and the appropriateness of the price offered than by the service aspect. The implication of this research is the need for Fachira Laundry to improve the quality of its laundry and maintain a price balance with the benefits received by consumers, so that customer satisfaction and loyalty can be maintained.
Analisis Rasio Profitabilitas, Rasio Likuiditas, dan Rasio Solvabilitas dalam Menilai Kinerja Keuangan pada PT Bank Mandiri (Persero) Tbk Tahun 2019-2024 Winanti, Winanti; 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.v2i9.1789

Abstract

This study aims to analyze the financial performance of PT Bank Mandiri (Persero) Tbk during the period 2019 to 2024 using financial ratios as measurement tools, namely Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE), Current Ratio, Cash Ratio, Debt to Asset Ratio (DAR), and Debt to Equity Ratio (DER). The research method employed is descriptive quantitative with secondary data obtained from the annual financial statements of PT Bank Mandiri (Persero) Tbk. The results of the analysis show that NPM experienced fluctuations, with the highest value recorded in 2023 at 61.27% and the lowest in 2020 at 30.41%. ROA reached its peak in 2023 at 2.76% and the lowest in 2020 at 1.23%. ROE also showed a similar pattern, with the highest value in 2023 at 20.88% and the lowest in 2020 at 9.10%. The Current Ratio was at its highest in 2019 at 248.63% and dropped to its lowest in 2022 at 198.21%. The Cash Ratio recorded its peak in 2022 at 18.14%, and its lowest in 2020 at 14.90%. DAR demonstrated stability, with the highest value in 2020 at 80.55% and the lowest in 2023 at 76.37%. Meanwhile, DER reached its peak in 2022 at 612.14% and its lowest in 2019 at 490.71%.
Laporan Kasus: Pemeriksaan Luar Jenazah (Gantung Diri) Natsir, Fanda Indiana Novita; Rizka, Rizka; Mansyur, Mauluddin; Mathius, Denny; Assegaf, S. Zulfikar
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.v2i9.1795

Abstract

Background: Suicide is the most common suicide method found in forensic medicine practice and is a significant cause of death, especially at productive age. Pathophysiologically, self-hanging causes mechanical asphyxia due to ligature pressure on the neck, which inhibits air and blood circulation. An external examination of the body (PLJ) plays an important role in assessing the cause and manner of death, especially if an autopsy is not performed. Case Description: A 36-year-old man was found dead in a hanging position with a blue rope and a dead knot on the right side of his neck. Examination of the outside of the body showed the presence of a circular snare measuring 31 × 0.5 cm, petekie on the eyelids and extremities, cyanosis on the nails and lips, bitten tongue, and discharge of fluid from the genitals. Stiffness of the corpse and bruises of the corpse indicate an estimated time of death in 24–36 hours. No signs of violence or other defensive injuries were found leading to the killing. Conclusions: The findings of the external examination show a typical picture of suicidal hanging. A thorough forensic examination of the body can provide sufficient evidence to support a medical-legal conclusion, even without an autopsy, and can be used as a basis for the preparation of a valid and accurate visum et repertum in the legal process.
Rancang Bangun Sistem Informasi Akademik Berbasis Website di Madrasah Sirajun Jadid Kecamatan Pontianak Barat Mawaddah, Mawaddah; Maulana, Adha; Hidayati, Awanis
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.v2i9.1816

Abstract

Madrasah Sirajun Jadid is a potential school in Pontianak city that has adequate facilities and infrastructure. However, this school still uses a manual system that is less effective in managing academic data and information. Therefore, a web-based academic information system is needed that can make it easier for teachers to manage data and information, and make it easier for students to obtain academic information. The design method used is (RAD) Rapid Application Development which is one of the system development strategy methods through the involvement of extensive use in the use of a series of constructions. The results of this study are that the Madrasah Sirajun Jadid website application can run well. The features displayed can help users in inputting data. Based on the results of testing users on the application as a whole, it has received a good response with a percentage reaching 87%, so it can be concluded that this application can be used as a Madrasah Sirajun Jadid website application.
Pengaruh Inflasi, BI Rate, CAR, NPL, BOPO Terhadap ROA pada Bank HIMBARA (Himpunan Bank Milik Negara) yang Terdaftar di Bursa Efek Indonesia Periode 2019 – 2023 Putri, Wida Amelia; Tristanto, Triyono Adi
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.v2i9.1817

Abstract

The focus of this study is to examine and evaluate the Return on Asset (ROA) which is influenced by Inflation, BI Rate, Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Operating Income Operating Expense (BOPO) on Bank HIMBRA (Association of State-Owned Banks) listed on the Indonesia Stock Exchange during 2019 to 2023. The approach used in the study is Quantitative Descriptive by utilizing secondary data, the methodology used is a saturated sample technique. The test results showed that there were two (2) independent variables that had a partial significant influence on ROA, namely with a Sig. value of 0.001 lower than 0.05, while for the other three (3) variables did not show a significant influence on ROA, namely the Inflation variable had a Sig. value of 0.807>0.05, the BI Rate variable had a Sig. value of 0.704>0.05,  and the NPL variable has a Sig. value of 0.109>0.05. However, based on the results of the Hypothesis Test, a value of Sig. 0.000<0.05 was obtained, so it can be concluded that the independent variables simultaneously have a significant influence on ROA.
Implementasi Pengembangan Media Pembelajaran Menggunakan Aplikasi Benime Berbasis Problem Based Learning Kadir, Dalimawaty; Dwi, Dara Fitrah; Sujarwo, Sujarwo; Friska, Novita
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.v2i9.1818

Abstract

This study aims to develop learning media using the Benime application integrated with the Problem Based Learning (PBL) model for the topic of changes in the states of matter at the elementary school level. The research was motivated by the lack of student engagement in learning activities and the prevailing teacher-centered approach. The study employed a Research and Development method using a modified ADDIE model that included three stages: analysis, design, and development. The resulting product, in the form of educational animated videos, was validated by content experts, media experts, and classroom teachers, achieving an average validation score of 84%, indicating a high level of feasibility. Benime facilitates engaging visualizations and interactivity, encouraging students to actively explore and solve problems. The originality of this research lies in the integration of Benime animation and the PBL model in science instruction at the elementary level which has not been widely applied. This research implies a significant potential for enhancing technology-based learning quality and fostering students’ active participation in knowledge construction.
Pengaruh Brand Equity Terhadap Brand Loyalty pada Produk Skincare Serum yang Dimediasi oleh Customer Satisfaction Febrianto, Rachel Yuki Ellycia; Fajarwati, Diana
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.v2i9.1856

Abstract

The aim of this research is to explore the influence of Brand Equity on Brand Loyalty for Skincare Serum Products Mediated by Customer Satisfaction and to confirm the significant dimensions of Brand Equity. The population of this study is unknown number of Skincare Serum users domiciled throughout Indonesia. The respondents for this research were 150 respondents with the criteria of Skincare Serum users aged 17 – 50 years who had purchased and used Skincare Serum in the last 6 months. The analytical method used is Partial Least Square Structural Equation Modeling. The results of the research state that Perceived Quality and Perceived Cost Value can increase Customer Satisfaction and have a positive effect on Brand Loyalty, however Brand Identification, Brand Trust and Lifestyle Congruence have no effect on Customer Satisfaction. Perceived Quality and Perceived Cost Value on Brand Loyalty are mediated by Customer Satisfaction, while Brand Identification, Brand Trust and Lifestyle Congruence are not proven

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