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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 424 Documents
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Upaya BPJS Kesehatan Kantor Cabang Palangka Raya dalam Meningkatkan Pemahaman Peserta melalui Pelayanan dan Sosialisasi Program JKN Clodia Cindy; Desha Delpia; Devi Winda Yanti; Dhina Sri Widyaningsih
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 3 No. 6 (2026): 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.v3i6.2607

Abstract

The National Health Insurance Program (JKN) administered by BPJS Kesehatan has achieved high membership coverage and is approaching Universal Health Coverage (UHC). However, there remain issues regarding participants' understanding of their rights, obligations, and service procedures, particularly in Palangka Raya City. This study aims to analyze the efforts of the BPJS Kesehatan Palangka Raya Branch Office in improving participants' understanding through JKN program services and socialization. The study employed a descriptive qualitative approach using interview, observation, and documentation techniques. The research findings indicate that some participants' do not yet understand the membership mechanisms, such as administration, contribution payments, health facility changes, and the arrears rehabilitation program. Direct services were considered more effective in improving participants' understanding because interaction with officers facilitates information delivery. Meanwhile, socialization serves as a preventive measure. Thus, services and socialization complement each other in improving participants' understanding.
Pengelolaan Data Inventaris Barang Milik Daerah sebagai Upaya Meningkatkan Akurasi Administrasi Aset pada BKAD Kota Palangka Raya Putra Yantenglim; Harjoni Harjoni; Delon Kurniawan; Yusuf Anwar
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 3 No. 6 (2026): 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.v3i6.2609

Abstract

This study aims to analyze the management of Regional Property (BMD) inventory data in improving the accuracy of asset administration at the Regional Finance and Assets Agency (BKAD) of Palangka Raya City. The research uses a descriptive qualitative approach with a type of field case study carried out through internship activities in the Asset Management Division of BKAD Palangka Raya City. Data collection was carried out through structured interviews, participatory observations, and documentation of the process of managing regional asset inventories. The results of the study show that regional asset management has been carried out through the use of digital information systems such as SIMDA-BMD, SIMBADA, and SIPD which support the process of recording, reconciliation, physical inventory, and reporting of Regional Property. However, inventory management still faces obstacles in the form of limited human resource competence, administrative inconsistencies between regional apparatus, incomplete asset legality, and suboptimal technology integration. Orderly and accurate management of inventory data has a positive impact on the transparency of asset administration, the quality of the preparation of regional financial statements, and supports the achievement of the Fair Opinion Without Exception (WTP) of the Financial Audit Board. This research contributes to strengthening accountable, effective, and digital-based regional asset governance in the local government environment.
Peran Pengelolaan SDM dalam Mendukung Penyusunan Laporan Keuangan di BKAD Kota Palangka Raya Kezia Cleo Evanggelina Lumeno; Achmad Syamsudin; Muhammad Akbar Aditya Saputra; Melany Putri
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 3 No. 6 (2026): 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.v3i6.2610

Abstract

This study analyzes the role of human resource management in supporting the preparation of financial reports at the Regional Finance and Asset Agency (BKAD) of Palangka Raya City. The study focuses on competency development, employee placement, performance appraisal, work coordination, and work environment support in relation to the qualitative characteristics of government financial reports under Government Accounting Standards. This research uses a descriptive qualitative approach with a case study design. Primary data were obtained through in-depth interviews with informants from the accounting division and the general and personnel sub-division. The findings show that the preparation of financial reports depends not only on regulations and systems, but also on employees who are careful, honest, productive, understand rules, and follow work procedures. Competency development through technical guidance, socialization, assistance, reconciliation, and coordination supports employees in completing their tasks. Appropriate placement, E-Kinerja-based appraisal, clear task distribution, leadership support, and adequate facilities also strengthen financial reporting. However, multiple positions, excessive workloads, limited understanding, low accuracy, leadership pressure, and unsuitable training schedules remain obstacles that need continuous improvement.
Scoping Review: Intervensi WASH pada Daerah Bencana Banjir dan Dampaknya Terhadap Penyakit Menular Rika Nurfadhilah; Suherman Jaksa; Triana Srisantyorini
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 3 No. 6 (2026): 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.v3i6.2620

Abstract

Background: Floods are the most frequently occurring natural disasters globally and have the potential to trigger massive outbreaks of infectious diseases. Disruption to clean water and sanitation infrastructure places communities at high risk for waterborne, vector-borne, and environmentally-transmitted diseases. Water, Sanitation, and Hygiene (WASH) interventions are believed to play a central role in breaking the chain of disease transmission post-flood, yet scientific evidence comprehensively summarizing the effectiveness of these interventions in flood disaster contexts remains limited. Objective: To map scientific evidence on the type, scope, and effectiveness of WASH interventions in flood disaster areas and their impact on the incidence of infectious and vector-borne diseases. Methods: A scoping review methodology was employed, with relevant articles identified through a systematic search of national and international databases including Google Scholar, PubMed, and Science Direct. Inclusion criteria covered empirical studies analyzed narratively, published between 2016–2026. Results: The most commonly reported WASH interventions include provision of safe drinking water (chlorination, filtration), emergency sanitation, handwashing promotion, and hygiene kit distribution. These interventions were consistently associated with a reduction in diarrhea incidence rates (30–50%). Intervention effectiveness was influenced by speed of response, community involvement, and logistics availability. Conclusion: WASH interventions have proven effective in reducing the burden of infectious disease during flood disasters. Standardization of WASH intervention protocols in disaster response is needed, along with strengthening local capacity for rapid and targeted implementation.
Analisis Pembentukan Portofolio Optimal dan Evaluasi Kinerja Investasi Menggunakan Model Indeks Tunggal pada Saham Indeks LQ45 di Bursa Efek Indonesia A.A. Sagung Istri Pramanaswari
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 3 No. 6 (2026): 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.v3i6.2621

Abstract

Investing in stocks is an investment instrument with high potential returns, but carries a relatively high level of risk. Therefore, investors require a diversification strategy to obtain a combination of stocks that can provide optimal returns with minimal risk. This study aims to analyze optimal portfolio formation using the Single Index Model and evaluate the performance of portfolios formed from stocks included in the LQ45 index on the Indonesia Stock Exchange in 2025. This study uses a descriptive quantitative method with secondary data in the form of daily closing prices of LQ45 stocks, the Jakarta Composite Index (JCI), and the interest rate of Bank Indonesia Certificates during the period January–December 2025. The analysis is conducted through the calculation of stock returns, market returns, expected returns, beta, alpha, residual variance, Excess Return to Beta (ERB), Cut-Off Point (C*), fund proportion, portfolio return, portfolio risk, and performance evaluation using the Sharpe Ratio, Treynor Ratio, and Jensen Alpha methods. The research results show that of all the stocks included in the LQ45 index, seven stocks meet the criteria for optimal portfolio formation: BBCA, BBRI, BMRI, TLKM, ASII, ICBP, and UNTR. The largest proportion of investment was placed in banking sector stocks due to their relatively high ERB values. The optimal portfolio generated an expected return of 0.274% per day, with a portfolio risk of 0.000082 and a portfolio beta of 1.19. The evaluation results showed a Sharpe Ratio of 0.261, a Treynor Ratio of 0.00196, and a Jensen Alpha of 0.00163, indicating good portfolio performance. This research demonstrates that the Single Index Model is capable of generating efficient portfolios through diversification, thereby reducing the unsystematic risk of each stock.
Hubungan Polusi Udara Perkotaan dengan Kejadian Prematuritas dan Gangguan Pertumbuha Janin di Indonesia: Scoping Review Tasya Aida Herfadila; Triana Srisantyorin; Suherman Jaksa
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 3 No. 6 (2026): 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.v3i6.2622

Abstract

Urban air pollution is one of the most significant environmental health threats globally. Indonesia, with its high urbanization rate and particulate matter (PM2.5) concentrations nearly eight times above World Health Organization (WHO) guidelines, faces serious challenges related to the impact of air pollution on maternal and fetal health (Soesanti et al., 2023). Exposure to air pollution during pregnancy is associated with various adverse pregnancy outcomes, including low birth weight (LBW), preterm birth, and intrauterine growth restriction (Veras et al., 2022). This scoping review aimed to map and synthesize scientific evidence on the association between urban air pollution and prematurity and fetal growth restriction in Indonesia. A literature search was conducted in three major databases: PubMed (n=245), Scopus (n=238), and Google Scholar (n=248), with a total of 731 articles identified. After duplicate removal and screening, 28 studies were included in the qualitative synthesis, with 15 studies directly relevant to the Indonesian context. Evidence suggests that exposure to PM2.5 and traffic-related pollutants is significantly associated with reduced birth length (-3.83 mm per IQR increase in soot) and an increased risk of preterm birth (OR=2.19) in Southeast Asia, including Indonesia (Thaichana et al., 2025). Underlying mechanisms include oxidative stress, mitochondrial dysfunction, and impaired placental function (Familari et al., 2019).
Paparan Polusi Udara di Permukiman Padat Perkotaan di Indonesia dan Hubungannya dengan ISPA pada Kelompok Rentan: Scoping Review Farah Aini Fatimah; Triana Srisantyorin; Suherman Jaksa
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 3 No. 6 (2026): 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.v3i6.2623

Abstract

Air pollution poses a major environmental health threat in Indonesia, particularly in densely populated urban settlements, where vulnerable groups such as children under five, the elderly, and outdoor workers face an elevated risk of Acute Respiratory Infections (ARI). This scoping review aimed to identify and synthesize scientific evidence on the association between air pollution exposure in urban settlements in Indonesia and ARI incidence among vulnerable populations. Following PRISMA guidelines, a systematic literature search was conducted across PubMed, Scopus, and Google Scholar databases, including studies on air pollution and ARI in Indonesia or relevant developing countries published between 2015 and 2025. Of 733 articles identified, 38 studies met the inclusion criteria. The average PM2.5 concentration in Jakarta reached 42.5 µg/m³, exceeding WHO standards. Air pollution in densely populated urban areas of Indonesia significantly increases ARI risk among vulnerable groups, necessitating integrated interventions including emission control, clean fuel promotion, and improved household ventilation to protect public health.
Pengaruh Intensitas Penggunaan Platform E-Commerce Shopee terhadap Perilaku Konsumtif Mahasiswa Generasi Z di Kota Banjarmasin Nurfitriani Nurfitriani; Dhea Safira Maulaniah
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 3 No. 6 (2026): 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.v3i6.2632

Abstract

The development of e-commerce platforms, particularly Shopee, has influenced the consumption patterns of Generation Z students, leading to more consumptive behavior. High usage intensity is assumed to be a key factor driving this change. This study aims to analyze the effect of Shopee e-commerce usage intensity on the consumptive behavior of Generation Z students in Banjarmasin City. This study employs a quantitative approach using a survey method through questionnaires. The research instrument has been tested for validity and reliability. The validity test results indicate that all items in both variables are valid (r-count > r-table 0.161). The reliability test shows a Cronbach’s Alpha value of 0.927 for both variables, indicating high reliability. The normality test using Kolmogorov-Smirnov yields a significance value of 0.200 (> 0.05), indicating normally distributed data. Data analysis was conducted using simple linear regression. The results indicate that the intensity of Shopee usage has a positive effect on students’ consumptive behavior. Higher usage intensity encourages impulsive buying, attraction to promotions, and consumption not fully based on needs. These findings suggest that increased engagement with e-commerce platforms is associated with stronger consumptive tendencies among Generation Z students, highlighting the importance of financial literacy and self-regulation in digital consumption activities.
Analisis Pengaruh Tingkat Pengangguran Terbuka dan Rata-rata Lama Sekolah terhadap Tingkat Kemiskinan di Barlingmascakeb Periode 2015-2025 Maulia Tantri Hidayah; Dian Isnawati; Aldila Krisnaresanti
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 3 No. 6 (2026): 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.v3i6.2636

Abstract

Economic development aims to improve well-being by reducing poverty, inequality, and unemployment. This study aims to test and analyze the partial and simultaneous effects of the Open Unemployment Rate (OUR) and Average Years of Schooling (AYS) on poverty rates in the Barlingmascakep region (Banjarnegara, Purbalingga, Banyumas, Cilacap, and Kebumen) for the period 2015–2025. Using a quantitative approach with multiple linear regression analysis, this study processed secondary time-series data from the Central Java Provincial Statistics Agency (BPS) using SPSS 27 software. The results indicate that all classical assumption tests were met. Simultaneously, through the F-test, TPT and RLS significantly influence poverty, where the calculated F (14.491) > table F (3.195) with an Adjusted R-Square value of 35.5%. Partially, through the t-test, the TPT variable (β = -1.131; p = 0.001) and RLS (β = -1.445; p = 0.036) have a negative and significant effect on the poverty rate. The negative impact of TPT indicates an anomaly in the labor market dominated by the informal sector and educated unemployed individuals from wealthy families, while the negative impact of RLS supports human capital theory, in which improvements in educational quality tangibly contribute to poverty reduction through increased individual productivity.
Dilema dan Efektivitas Pengawasan Komite Audit BUMN Pasca-Implementasi PERMEN 02/2023 Udin Saepudin
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 3 No. 6 (2026): 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.v3i6.2646

Abstract

This research performs a critical deconstruction of the internal dynamics and oversight effectiveness of the Audit Committee (AC) within State-Owned Enterprises (SOEs) following the implementation of Minister of SOEs Regulation No. 02 of 2023. Using a Systematic Literature Review (SLR), this study synthesizes agency theory, financial reporting frameworks, and strategic auditing models to evaluate oversight in Indonesia’s two-tier system. The analysis reveals that AC effectiveness is constrained by pathological information asymmetry and the risk of managerial override. Key findings indicate that board independence is more effective in mitigating Real Earnings Management (REM), whereas legal enforcement primarily addresses income-increasing Accrual-based Earnings Management (AEM). The study concludes that strengthening internal controls without direct oversight creates a "false sense of security," potentially increasing fraud volume. Policy implications focus on standardizing functional communication between the AC and the Internal Audit Unit (SPI) to mitigate the double agency dilemma. This contribution emphasizes the need for a shift from compliance-based to substantive strategic oversight.

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