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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 Likuiditas, Solvabilitas, Aktivitas terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening (Studi Kasus pada Perusahaan Subsektor Rokok yang Terdaftar di BEI Periode 2016-2022) Apriliana, Larasati; Sodik, M.; Puspitosarie, Endah
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 9 (2024): 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/wzeccj30

Abstract

Indonesia is one of the countries that has the largest source of income from excise taxes on tobacco products, especially those produced from cigarettes. To maintain the cigarette industry to develop further, one way is to go public, which allows investors to invest capital to help the company grow and increase its profitability. The aim of this research is to determine the influence of liquidity, solvency and activity on company value with profitability as the mediator. The research method used is quantitative with an SEM approach. Data collection techniques use secondary data. The data instrument used is Structural Equation Model Analysis (SEM) and hypothesis testing using Smart PLS software. The results obtained in this research mean that liquidity and solvency have no effect on company value and profitability, activity has an effect on company value and profitability. However, profitability itself cannot mediate between the independent variable and the dependent variable in this research.
Analisis Efektivitas Penerapan Aplikasi Sistem Keuangan Desa dalam Pengelolaan Keuangan Desa pada Desa Majang Tengah Kabupaten Malang Faudiana, Lusi; Sodik, M.; Hasan, Khojanah
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 9 (2024): 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/xrwnfa69

Abstract

The Financial and Development Supervisory Agency (BPKP) manages village finances using the siskuedes application system. With this system, the village government can run village finances with good administrative quality for a village. this system aims for the government to run village finances more easily and efficiently in village financial reports. There are also benefits of Siskeudes also supported by the results of research showing that the application of Siskeudes has a very positive impact on time and cost efficiency. this research sample was taken in Majangtengah village, dampit subdistrict. data collection using the text method of interviews with village officials. in this data analysis, researchers processed data from interviews with village officials which the researchers then concluded according to the standards of domestic government regulations NO 20 of 2018. in the study, researchers concluded that the application of the SISKEUDES application in the village was effective and efficient in a transparent and accountable manner.
Pengaruh Rasio Profitabilitas dan Rasio Solvabilitas terhadap Return Saham pada Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2023 Reza, Muhammad; Firayanti, Yuni; Saputra, Edy Suchmawan
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 9 (2024): 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/y5y9as91

Abstract

This research was conducted to test and analyze the effect of the Profitability ratio represented by ROE and ROA while the Solvency ratio represented by DER and DAR on Stock Returns. This research uses secondary data derived from financial and annual reports of companies listed on the Indonesia Stock Exchange (IDX). The population in this research is metal and mineral mining sector companies listed on the Indonesia Stock Exchange (IDX), which publish financial and annual reports during the 2019-2023 period. The number of companies used for the sample in this research is 10 companies and the period is 5 years. The study used a purposive sampling data collection method by conducting a selection stage with certain criteria, so that the total sample in this study was 50 samples. This research is quantitative research while collecting literature study data through various sources, namely books, journals, and the internet. For hypothesis testing in research is multiple linear regression analysis, classical assumption test, and hypothesis testing with the help of SPSS version 29 software with a significance level of 5%. The results of this study indicate that the Profitability ratio represented by Return on Equity and Return on Asset has no effect on Stock Returns, while the Solvency ratio represented by Debt to Equity Ratios and Debt to Asset Ratios has no effect on Stock Returns.
Rancang Bangun Game Edukasi Matematika Bilangan Pecahan sebagai Media Pembelajaran untuk Siswa SDN 14 Sungai Raya Musyriyah, Musyriyah; Maulana, Adha; Awanis
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 9 (2024): 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/jhpbdw11

Abstract

Mathematics is a science obtained by reasoning which uses definitional terms carefully, clearly and accurately. Mathematics is a compulsory subject at every level of education from elementary school. So far, mathematics is a subject that is less popular with students at SDN 14 Sungai Raya school. Some things that cause mathematics lessons to be considered difficult by students are because mathematics lessons use too many formulas. Some students who feel that they are unable to understand what the teacher is saying decrease their interest in learning. Along with technological developments, a simple application in the form of a game is used as a medium for learning fractional mathematics which is created using Construct 3, an HTML5-based 2D Game engine, Construct 3 can be run via the Chrome Browser. The design method used in this research is RAD (Rapid Application Development). One method of system development strategy that prioritizes development speed through broad user involvement in the use of a series of constructions. The results of this research are that the fractional math educational game application can run well. The material presented can help students in learning. Based on tests on students, the application as a whole has received a good response with a percentage of 81%, so it can be concluded that this application can be used as a learning medium at SDN 14 Sungai Raya.
Pengaruh Profitabilitas dan Corporate Social Responsibility terhadap Nilai Perusahaan (Pada Perusahaan Manufaktur Terdaftar di BEI) Ringan, Angelina Yenny
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 9 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/723sr411

Abstract

This study aims to determine the influence of Profitability and Corporate Social Responsibility on company value. Data collection in this study is through documentation, namely collecting and reviewing secondary data in the form of audited financial statements and annual reports the data analysis method used is the panel data regression analysis method with the help of Eviews 9. The sample in this study was obtained using purposive sampling, so that a research sample of 20 companies from 170 populations in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2023 period was obtained. The results of this study show that: (1) Profitability and Corporate Social Responsibility simultaneously have a positive and significant effect on the company's value. (2) Profitability partially has a positive and significant effect on the company's value. (3) Corporate Social Responsibility has a negative and significant effect on the company's value.
Peranan Kompetensi Sumber Daya Manusia dalam Meningkatkan Kinerja UMKM (Studi Kasus pada Pelaku UMKM di Desa Kuala Dua, Kecamatan Sungai Raya, Kabupaten Kubu Raya) Rani, Trisna Cahaya; Firayanti, Yuni; Mahardhika, Tubagus
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 9 (2024): 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/f2jh8f79

Abstract

This study aims to determine the extent to which the role of human resource competency can improve the performance of MSMEs in Kuala Dua Village, Sungai Raya District, Kubu Raya Regency. The type of research used is qualitative with a case study approach. Data collection techniques in this study include interviews, observations, and documentation. In-depth interviews were conducted with 6 informants. Observations were made by directly observing MSME actors. Documentation involved taking several existing images. The results of this study indicate that business owners generally have good problem-solving skills, strive to maintain good relationships between employees and village officials, and are able to control and manage their businesses. The challenges faced in improving MSME performance through human resource competency in Kuala Dua Village include personal challenges such as workload, education, competitive market landscape, and work experience. Human resources in the village of Kuala Dua, some of them have never attended any training to improve their skills and abilities, either organized by government officials or certain agencies. Government officies may have held training, but it was not comprehensive to all aspects of the business.
Analisis Perilaku Konsumen dalam Menentukan Keputusan Pembelian Rumah Bersubsidi Tipe 36 (Studi Kasus PT. Borneo Real Properti) Hermawan, Teguh; Firayanti, Yuni; Marhamah, Marhamah
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 9 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/1des0844

Abstract

This study aims to analyze consumer behavior in determining the purchase decision for type 36 subsidized houses at PT Borneo Real Properti. The research employs a qualitative method, with data collection techniques including in-depth interviews, observation, and documentation. The findings reveal that factors influencing consumer purchase decisions include personal economic conditions, environmental and security factors, strategic location, as well as the quality of the buildings and facilities provided. Additionally, social factors, such as recommendations from family and friends, play a significant role in consumer decision-making. These findings provide insights for PT Borneo Real Properti to develop more effective marketing strategies and enhance customer satisfaction. A comprehensive and consumer-oriented strategy is expected to increase the company's competitiveness in the subsidized housing market.
Pengaruh Kepemimpinan dan Motivasi terhadap Kinerja Guru dan  Pegawai pada Sekolah Menengah Pertama Kemala Bhayangkari 01 Makassar Sanusi, M. Dahkri; Arief, Syariuddin
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 9 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/13ck9054

Abstract

This research aims to find out how much influence leadership has on the performance of teachers and employees and how much influence motivation has on the performance of teachers and employees at Kemala Bhayangkari 01 Makassar Junior High School. The type of research used is quantitative analysis, namely the author describes the results of observations and analyzes data obtained in the field using multiple linear regression. Based on the research results, it shows that the performance of employees at Kemala Bhayankari 01 Makassar Junior High School is generally still in the medium category. The existence of employee performance in the medium category is caused by the leadership and employee motivation variables at Kemala Bhayankari 01 Makassar Junior High School which are still in the medium category and the benefits of internal and external motivation have not been optimal for the entire employee performance process, leadership makes a significant contribution in a positive direction. This means that the leadership variable influences employee performance improvement. The increase in employee performance caused by leadership variables was 62.3% while the remaining 37.7% was explained by factors other than leadership variables. Thus, this shows that leadership variables are important to pay attention to in explaining employee performance.
Pengaruh Profitabilitas, Ukuran Perusahaan dan Corporate Social Responsibility terhadap Tax Avoidance pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI Periode 2018-2022 Nova, Setevani; Untung, Untung; Zainudin, Zainudin
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 9 (2024): 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/sfwhj209

Abstract

This study is a quantitative research that aims to find out how the effect of Profitability proxied with (NPM), Company Size proxied by (SIZE) and Corporate Social Responsibility proxied by (CSRli) on Tax Avoidance proxied with (ETR) in Manufacturing Companies in the Consumer Goods Industry Sector Listed on the IDX for the 2018-2022 Period. The number of samples in this study is 115 companies with a sample withdrawal method using the purposive sampling method. The data used was sourced from secondary data, then the data collected was analyzed using descriptive analysis methods and multiple linear regression analysis followed by normality tests, multicollinearity tests, autocorrelation tests, and heteroscedasticity tests. Analysis of research data processing using SPSS Statistics 25. Based on the results of the study, it shows that simultaneously profitability, company size and corporate social responsibility have a significant effect on tax avoidance. And the test results partially show that profitability has no effect on tax avoidance, company size has a positive effect on tax avoidance and corporate social responsibility has a negative effect on tax avoidance.
Analisis Strategi Pemasaran Mixue Panglima AIM Pontianak Timur Kota Pontianak Astuti, Diah Tri; Firayanti, Yuni; Saputra, Edy Suchmawan
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 9 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/0rd85w60

Abstract

This research dilator after the research sees that in the era of globalization today demands for every franchise to continue to be able to act inappropriately and quickly in the face of the uncertainty of the competitive environment turning into an increasingly stringent competitive force that many companies especially franchise companies experience because companies like this are constantly expanding their marketing territory. This study aims to analyze the effectiveness of the 4p marketing mix strategy (product, price, promotion, place) used by Mixue to improve its competitive advantage on product sales. Qualitative research is a method of research based on the philosophy of post-positivism or interpretative, used to minimize the condition of natural objects, in which the researcher is the key instrument. Data collection techniques are triangulated (combination of observations, interviews, documentation. The results of the research carried out at the Mixue Aim Pontianak East Pontianak indicate that the marketing strategy uses the marketing mix (4p) product (product), that is, buying the quality of the product and creating new innovations for its product, price (price) at an affordable price that can be purchased by all middle up and middle down sectors, promotion (promotion) marketing strategy is the most effective is the promotion, promotion that is done by the mixue through social media, discount or promo, place (place) strategic location and easily accessible. Thus, marketing mix that is used by the Mixue Aim Pontianak east Pontianak, especially products, price, place, and promotions, is very effective in increasing the volume of sales and dining customer loyalty.

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