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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 317 Documents
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Pengaruh Kualitas Produk dan Harga Terhadap Keputusan Pembelian Produk Sari Roti di Kampung Cisadaria Muhamad, Irgi; Halim, Hartanto; Herlina, Ellin
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 11 (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.v2i11.1929

Abstract

 This study aims to measure the effect of product quality and price partially and simultaneously on purchasing decisions for Sari Roti products, with a case study of consumers in Kampung Cisadaria. The results showed that the regression equation obtained was Y = 0.5613 + 0.511 X1 + 0.300 X2. Partially, each variable (product quality and price) influences purchasing decisions, as evidenced by the t-count which is greater than the t-table and a significance value of less than 0.1. Simultaneously, the product quality and price variables also influence purchasing decisions, with an F-count value of 218.145 which is greater than the F-table of 3.108 and a significance value of 0.000. Based on the determination coefficient test, the R-square value partially influences product quality by 79.2% and price influences by 60.5% partially. And based on the determination coefficient test, the adjusted R-square value obtained was 83.8%, while the remaining 16.2% was influenced by other factors not examined in this study. Based on the results of this study, it can be concluded that product quality has a fairly large influence compared to price. Therefore, companies need to pay more attention to determining the price of Sari Roti products. For example, by conducting a survey of the average economic conditions of the community before determining the price of Sari Roti products.
Pengaruh Citra Merek dan Kualitas Produk Terhadap Keputusan Pembelian pada Kosmetik Wardah di Toko Kosmetik Arab Desa Cisarua Kabupaten Sukabumi Rusfikasari, Silvi; Fitralisma, Gian; Sulaiman, Eman
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 11 (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.v2i11.1930

Abstract

 The formulation of the research problem aims to assess whether there is an influence of brand image and product quality on purchasing decisions at Arab cosmetic stores in Cisarua Village, Sukabumi Regency. The results of this study indicate that partially brand image has a positive and significant effect on the decision to purchase Wardah cosmetics at an Arabic cosmetic store in Cisarua Village, Sukabumi Regency with a t-test result of (3.466> 1.99085) and a sig value (0.001 <0.05), product quality has a positive and significant effect on the decision to purchase Wardah cosmetics at an Arabic cosmetic store in Cisarua Village, Sukabumi Regency with a t-test result of (6.574> 1.99085) and a sig value (0.000 <0.05). Based on the results of the F-test, it produces F_count> from F_table (82.572> 3.115) and the magnitude of sig 0.000 <0.05 so it can be concluded that simultaneously there is a positive and significant influence between the brand image variable and product quality on purchasing decisions. Based on the results of the R square determination coefficient test, it partially shows that the influence of the brand image variable is 50.4% and the influence of the product quality variable is 63.2%. The results of the determination coefficient test of the adjusted R-square value showed a result of 0.674, which means that 67.4% of the decision to purchase Wardah products at the Arab cosmetic shop in Cisarua Village, Sukabumi Regency was influenced by the brand image and product quality variables, while the remaining 32.6% was influenced by other variables that were not studied.
Konsep Rahn sebagai Instrumen Pembiayaan Syariah Analisis Rukun, Syarat dan Praktik Inovatif dalam Lembaga Keuangan Syariah Novayanti, Sonia Fitri; Ramandhani, Reka Septianik Fajar; Rahmadani, Chusnul; Belvania, Nadhira Farras; Maharani, Dewi; Kurniawan, Taufiq
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 11 (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.v2i11.1940

Abstract

The concept of Rahn as a sharia financing instrument offers financing solutions that are in line with sharia principles, especially to avoid riba (interest), gharar (uncertainty), and maysir (gambling). Rahn, which is a pawn agreement, can guarantee financing by using assets as collateral. This mechanism also provides certainty for lenders while facilitating access to funds for borrowers. This study examines the basic pillars and conditions that make a Rahn contract valid and identifies innovative practices applied by Islamic financial institutions in Indonesia. Using a literature review and descriptive analysis of applicable regulations and institutional practices, this research is useful for explaining how Rahn can help mitigate financing risks and promote financial inclusion. Despite its advantages, there will be challenges such as a lack of understanding among customers and issues related to collateral suitability, which remain significant. Therefore, ongoing customer education about the benefits and procedures of Rahn, as well as product innovation that is adaptive to market needs, is very important to optimize the function of Rahn in the framework of sharia financing. The research findings indicate that, first, the implementation of Rahn contracts provides benefits for Islamic banks in reducing the risk of non-performing loans, while also making it easier for customers to obtain financing with clear collateral. Finally, the research findings show that Rahn not only secures the financing process but also supports the growth of ethical and inclusive financial services in the Islamic finance sector. In conclusion, this study recommends improving customer education and strengthening regulations that support the implementation of rahn contracts in Islamic banking, and shows that customer education and continuous product innovation are very important for rahn to function optimally in Islamic financing.
Analisis Pemisahan Aset Perusahaan dan Pribadi Melalui Pembentukan Akun Prive untuk Keperluan Pribadi Pemilik pada Online Shop Leba, Desinta; Ainun, Dara Shafa; Rahayuningsih, Sri
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 11 (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.v2i11.1941

Abstract

This study aims to analyze the application of private accounts as a means of separating corporate and personal assets in online shop (olshop) businesses. The main problem faced by olshop owners is the mixing (commingling) between personal and business funds, which causes inaccurate financial statements and weakens internal control. Based on the business entity concept, as explained by WallStreetMojo and Investopedia, every business must be treated as a separate entity from its owner, so personal transactions must be separated from business transactions. The research method uses an analytical descriptive approach by observing the bookkeeping practices and recording transactions of olshop owners. Data is obtained through interviews and simple financial statement documentation. The results of the study show that the formation of a private account has a positive effect on the regularity of bookkeeping and the quality of financial statements. The withdrawal of personal funds recorded in a private account does not affect the operating profit, but rather reduces the owner's equity, in accordance with the basic accounting principles described by AccountingCoach (2024). Facts in the field show that olshop owners who have not implemented a private account tend to mix personal and business expenses, causing errors in profit recording and difficulties in evaluating financial performance. On the other hand, businesses that consistently implement private accounts have financial statements that are more transparent, easy to audit, and can be trusted by external parties such as banks and investors. This is in line with AccountingInsights' view that recording owner's drawings separately can improve the accountability of small businesses. However, the results of the analysis also show that the establishment of a private account does not necessarily provide legal protection for the owner's personal assets. Based on the entity theory, legal protection can only be achieved if the business turns into a legal entity such as a Limited Liability Company (PT). Thus, the prive account plays an important role in the administrative separation between business and personal finance, but does not guarantee a juridical separation.
Pengaruh Profitabilitas, Kompensasi Rugi Fiskal dan Kepemilikan Asing Terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2020 - 2023) Dewi, Tasya Puspa; Yoshida, Debbie
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 11 (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.v2i11.1942

Abstract

This study aims to test empirically the effect of profitability, fiscal loss compensation and foreign ownership on tax avoidance. The data used in this study is secondary data in the form of financial reports of food and beverage companies reported to the IDX from 2020-2023 on the website (www.idx.co.id). The sample in this study consisted of 15 food and beverage companies from 26 food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. Sampling was carried out using purposive sampling method. The analysis used in this study is multiple linear regression analysis managed through SPSS. The conclusion of this study is that profitability has a negative effect on tax avoidance. Fiscal loss compensation and foreign ownership do not affect tax avoidance efforts. This research contributes to the literature on corporate tax behavior and offers insights for policymakers and stakeholders in assessing the determinants of tax compliance.
Mengeksplorasi Potensi Kegiatan BUMDes Bagi Peningkatan Pendapatan Masyarakat Desa Labuhan Aji Kecamatan Tarano Kabupaten Sumbawa Purwadinata, Subhan; Ferdaus, Nadia Nuril
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 11 (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.v2i11.1946

Abstract

This study aims to explore the potential of Village-Owned Enterprises (BUMDes) activities in increasing the income of the community in Labuhan Aji Village, Tarano Subdistrict, Sumbawa Regency. The focus of this research is to identify the types of activities carried out by BUMDes, their contribution to community welfare, and the challenges faced in managing village enterprises. The study employs a qualitative approach with a descriptive method, using in-depth interviews with BUMDes management, village officials, and community members involved in village economic activities. The findings indicate that BUMDes in Labuhan Aji Village operates several promising business units, including culinary businesses, service provision, and local product trading, which contribute positively to increasing community income. However, the development of BUMDes still faces obstacles such as limited capital, suboptimal business management, and uneven product promotion. This study concludes that optimizing the role of BUMDes through improved managerial capacity, financial support, and effective marketing strategies can be key to enhancing the welfare of the village community.
Tantangan Penegakan Hukum di Era Globalisasi Digital: Strategi Nasional Menghadapi Kejahatan Siber Lintas Batas Islami, Zahra Pitaloka
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 12 (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.v2i12.1985

Abstract

The rapid advancement of digital technology and cyber globalization has accelerated the emergence of a new order of social, economic, and political interactions that increasingly depend on cross-border data flows, thereby giving rise to new configurations of crime that are no longer subject to the physical territorial boundaries of the state. In this context, cybercrime, data theft, attacks on critical infrastructure, misuse of digital identities, as well as various forms of manipulation of information systems challenge the classical paradigm of national law enforcement, which rests on the principles of territoriality, personality, and the protection of state interests that were designed for an analog world. The situation becomes even more complex when offenders, victims, servers, service providers, and the impacts of crime are dispersed across multiple jurisdictions, while national legal instruments, criminal procedure rules, and the institutional capacity of law-enforcement agencies still operate within a framework that assumes that the locus and tempus delicti can be clearly determined within a single sovereign territory. This paper seeks to identify the weaknesses of the national legal system in responding to global cybercrime and to formulate law-enforcement strategies that are adaptive to the characteristics of the digital space, which does not recognize state borders, by analyzing the dimensions of legal substance, institutional structure, and legal culture that shape the way the state responds to these threats. The approach employed is normative juridical, supported by a criminal-policy perspective, by revisiting the principles of jurisdiction, extradition, mutual legal assistance, and due process of law in the context of digital transformation, while at the same time weighing the need for regulatory harmonization, the strengthening of the technical capacity of law-enforcement agencies, and the establishment of agile cross-border cooperation mechanisms that nonetheless respect human rights and the protection of personal data. The results of the discussion show that an effective national law-enforcement strategy in the era of digital globalization cannot stop at merely revising individual criminal provisions, but instead presupposes a comprehensive reconstruction of how the state understands sovereignty in cyberspace, designs procedures for electronic evidence, manages cooperation with global private actors, and integrates the role of society in preventing and reporting cybercrime. This paper then offers a series of normative and practical recommendations that include updating the regulatory framework, strengthening institutions, developing multi-stakeholder digital governance, and improving digital literacy as efforts to build a law-enforcement architecture that is more responsive, adaptive, and just amid the challenges of digital globalization.

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