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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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Efektivitas Penerapan Sistem Informasi Berbasis Digital terhadap Manajemen Keuangan di Lembaga Kemanusiaan (Dompet Ummat Kalimantan Barat 2020-2023) Safitri, Pipi Novia; 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: 10.62335/5q20ay33

Abstract

This research aims to determine the effectiveness of implementation digital-based information systems in humanitarian institutions which is Dompet Ummat. The method used in this research is a descriptive quantitative method. In this method, this research used saturated sample method, meanwhile in hypothesis testing one sample test used to analyze the effect of information system on financial management toward effectiveness. This research used Microsoft excel as instrument to analyze to analyze the data. Based on the results of the research that has been carried out, it is known that the use of the information system is declared effective based on the results of the hypothesis test TCount > TTable (20.36 > 2.06), so that based on the hypothesis made it is known that H0 is rejected and Ha is accepted. So, it can be concluded that the application of a digital-based information system for financial management at the humanitarian institution Dompet Ummat was declared effective with results of 79,64%.
Pengaruh Pembayaran Non-Tunai (E-Wallet) dan Gaya Hidup terhadap PerilakuKonsumtif Mahasiswa Universitas Nahdlatul Ulama Kalimantan Barat Angkatan 2020 Saliyeh, Saliyeh; 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/qxj93r32

Abstract

This research aims to determine the influence of non-cash payments (e-wallets) and lifestyle on the consumptive behavior of students at Nahdlatul Ulama University, West Kalimantan, class of 2020. This research uses quantitative methods and data collection techniques using questionnaires with a sample of 92 respondents. The data analysis technique used in this research is multiple linear regression analysis, namely the coefficient of determination test and hypothesis testing with the SPSS 23 program. The results of this research show that partially non-cash payments (e-wallets) have no effect on the consumptive behavior of students at Nahdlatul Ulama University, West Kalimantan, with a significance value of 0.496, which is greater than 0.05. On the other hand, lifestyle has a positive and significant effect on consumer behavior, with a significance value of 0.000, which is smaller than 0.05. The influence of non-cash payments (e-wallets) and lifestyle on the consumptive behavior of Nahdlatul Ulama University students in West Kalimantan is 36.8%, and the remaining 63.2% is influenced by other variables not examined in this research.
Analisis Profitabilitas dalam Mengoptimalkan Laba pada PT  Uni-Charm Indonesia TBK Tahun 2019 – 2023 Shalsabila, Shalsabila; Firayanti, Yuni; Rosadi, Rosadi
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/p2kmr623

Abstract

This research aims to evaluate the profitability ratios as an effort to optimize PT Uni- Charm Indonesia Tbk's profits. Quantitative methods are used in this research, which focus on measuring and analyzing numerical data. The data analyzed is secondary data from financial reports published on the official website of the Indonesia Stock Exchange and the official Uni- Charm website. The research results show that the profitability ratio from 2019-2023 period, which includes the return on assets ratio with an average of 4.78%, return on equity with an average of 7.94%, gross profit margin with an average of 20.82% , operating profit margin of 4.18%, and net profit margin of 4.18%, affected by a decrease in revenue, poor operational performance, unproductive assets, a decrease in net profit, a mismatch between equity and profit, a decrease in selling prices, and external disturbances . To optimize profits, PT Uni- Charm Indonesia Tbk needs to increase revenue and manage costs effectively, so that it can increase the company profitability.
Pengaruh Green Accounting, Kinerja Lingkungan, dan Corporate Social Responsibility terhadap Profitabilitas pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021 Ningrum, Safita; Gunarianto, Gunarianto; 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/r89kdy48

Abstract

This research aims to examine green accounting, environmental performance and corporate social responsibility on profitability in manufacturing companies listed on the IDX in 2019-2021. This research uses a quantitative approach using secondary data with the sample used being 23 companies with a 3 year time period whose data processing was carried out using the IBM application. SPSS 25. The research results show that partially green accounting has a negative effect on company profitability with a sig value of 0.039<0.05. Meanwhile, environmental performance has no influence on profitability because the sig value is 0.133>0.05. And corporate social responsibility has a positive effect on profitability with a sig value of 0.009 <0.05. And the results of research simultaneously green accounting, environmental performance, and corporate social responsibility have a significant influence on company profitability with F test calculation results of 0.012<0.05.
Sistem Akuntansi Penerimaan dan Pengeluaran Kas pada Badan Usaha Milik Desa (BUMDES) Sumber Sejahtera Desa Pujon Kidul Kabupaten Malang Sari, Amanda Meidina; Gunarianto, Gunarianto; Zaenudin, Zaenudin
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/q2vwjw63

Abstract

This research aims to determine and analyze the accounting system for cash receipts and disbursements at the BUMDes in Pujon Kidul Village, Malang Regency. The research approach used is descriptive qualitative, by describing the system applied in cash management, both receipts and expenditures. The research results show that the cash receipts accounting system at BUMDes Sumber Sejahtera has been designed by taking into account the principles of internal control, risk management and good accounts receivable management. The cash receipt procedure starts from recording by the cashier, verification by the financial supervisor, to deposit to the bank at the end of the working day, reflecting systematic and transparent management. Meanwhile, the cash disbursement accounting system shows the application of disciplined and structured procedures in accordance with accounting principles and internal control. Every cash disbursement begins with submitting a request accompanied by supporting documents, and must go through a verification and approval process by the authorized party. However, several things in the internal control system need to be improved, including, separation of organizational functions to avoid fraud and misappropriation of cash, improvements to the cash recording system because it does not comply with accounting standards such as journals, balance sheets and BUMDes financial reports in the general cash book.
Penerapan Laporan Keuangan Entitas Nonlaba Berdasarkan Isak 35 (Studi Kasus di Gereja Kristus Raja Seon Kabupaten Malaka) Manek, Antonius Darwanto; Bahri, Syamsyul; Kojanah, Kojanah
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/mvxfqk95

Abstract

This study aims to analyze the implementation of financial reporting for non-profit entities based on the Interpretation of Financial Accounting Standards (ISAK) 35 at the Church of Christ the King Seon. As a non-profit organization in the religious sector, the church is required to prepare financial statements that comply with the applicable accounting standards. This research uses a qualitative approach to explain the phenomenon being studied in depth. Data was collected through direct observation, interviews, and documentation related to the preparation of the church’s financial statements. The analysis results indicate that the Church of Christ the King Seon has not fully implemented ISAK 35 in its financial reporting. Several non-compliance indicators were found, including an improper financial statement format, incomplete and unstructured presentation of financial information, and inappropriate use of accounting terms. Non-compliance with ISAK 35 can lead to various negative impacts, such as difficulties in understanding the financial statements, challenges in comparing financial performance with other organizations, and doubts about the church's credibility and accountability. This study recommends that the Church of Christ the King Seon promptly adjust its financial reporting according to ISAK 35 to enhance transparency, accountability, and trust among stakeholders.
Analisis Sistem Akuntansi Pemberian Kredit Pemilikan Rumah (KPR) pada PT Bank Central Asia Tbk Cabang Pettarani Makassar Gafur, Abd; Syah, Sri Rahayu; Julkifli, Julkifli; Irmawati, Ika
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 10 (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/mb53q797

Abstract

This study aims to understand the home ownership credit accounting system at PT Bank Central Asia Tbk Pettarani Makassar Branch, with a focus on simple requirements and a fast credit application process. Based on research conducted at PT Bank Central Asia Tbk Pettarani Makassar Branch, the use of the MyCore application in providing home ownership credit can facilitate the input of prospective debtor files in an effective and efficient manner, thereby speeding up the process. The author applies a qualitative research method, which produces descriptive data in the form of written notes and oral information from individuals observed during data collection in the field. The results of the study show that the process of applying for a home ownership loan at PT Bank Central Asia Tbk Pettarani Makassar Branch has become easier and faster because the requirements applied are general requirements that are already owned by customers. This allows the collection of files to be done more quickly.
Pengendalian Kualitas pada Proses Produksi Air Bersih di PT Dumai Tirta Persada Marbun, Novri Jenita; Suarlin, John; Kurnianti, Devi
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 10 (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/rmpnn890

Abstract

PT Dumai Tirta Persada is a business engaged in the clean water treatment system to manage SPAM (Drinking Water Supply System) facilities in Dumai City. Currently, PT Dumai Tirta Persada has two Water Treatment Plants (WTP) with a maximum production capacity of 200 liters/second, where, based on interviews, the raw water used comes from the river, which often has fluctuating conditions such as pH, TDS (Total Dissolved Solids), turbidity, and color that sometimes vary between high and low, thus significantly affecting the quality of the clean water produced to meet the quality standards. The purpose of this research is to identify the factors that influence and the factors that are prioritized for improving water quality at PT Dumai Tirta Persada. The type of research used is quantitative, with data collection techniques for clean water parameters to monitor changes and fishbone questionnaires to identify the factors causing deviations in water quality. Based on the results of parameter data processing using X and R control charts, it was found that the control limits for each parameter have out-of-control capability, with the contributing factors being human, method, material, machine, and environment, with the main factor being the human factor. So it can be concluded that an evaluation of the workers needs to be conducted through socialization with the hope that the workers will perform their tasks better, thereby maintaining the quality of the water.
Bunuh Diri Dalam Perspektif Ensklik Evangelium Vitae Paus Yohanes Paulus II Koli, Arnoldus Nofrianus; Bria, Zakharias; Karloman, Siprianus
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 11 (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/bsbmvj48

Abstract

The Encyclical Evangelium Vitae by Pope John Paul II affirms that human life is a sacred and irreplaceable gift from God. In this document, the Pope condemns the practice of suicide as a direct attack on life, which is the prerogative of God as the Creator and SustainerIt is explained that suicide is a rejection of divine love and a denial of the dignity and value of human life. This Encyclical emphasizes that human life must be respected and protected from conception to natural death.Suicide is seen as an act that is contrary to the human vocation to be the image and likeness of God, and to fulfill the mission of safeguarding and preserving life. The Pope calls on the faithful to provide support and compassion to those who are trapped in depression or existential crisis, so that they can rediscover the meaning and purpose of their lives. Overall, Evangelium Vitae asserts that any form of destruction or destruction of human life is a violation of the dignity and human rights granted by God. Suicide is seen as a morally unjustifiable act, and the Church is committed to protecting and promoting a culture of life that is in accordance with God's plan of love.
Pengaruh Aktualisasi Diri, Gaya Hidup dan Media Sosial terhadap Keputusan Pembelian di Dhog Rawuh Coffee Trawas Kabupaten Mojokerto S, Fitria Aini; Dewianawati, Dwi; Joenarni, Elly; Sutikno, Frendy
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 11 (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/ymanm180

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi keputusan pembelian di Dhog Rawuh Coffee Trawas Kabupaten Mojokerto yang meliputi aktualisasi diri, gaya hidup dan media sosial, baik secara parsial, simultan maupun dominan. Jenis penelitian yang dipakai adalah kuantitatif. Sampel penelitian berjumlah 98 responden. Teknik analisis data memakai analisis regresi linier berganda mengunakan program SPSS 25.0. Berdasarkan hasil penelitian diperoleh hasil persamaan regresi linier berganda Y=7,743+0,240X1+0,642X2 0,161X3+e. Hasil uji t dapat diketahui bahwa variabel aktualisasi diri memiliki Nilai Sig. 0,026 < 0.05, variabel gaya hidup memiliki Nilai Sig. 0,000 < 0,05 dan variabel media sosial memiliki Nilai Sig. 0,086 > 0,05 yang berarti variabel aktualisasi diri dan variabel gaya hidup masing – masing memiliki pengaruh positif dan signifikan secara parsial terhadap keputusan pembelian. Variabel media sosial tidak memiliki pengaruh signifikan terhadap keputusan pembelian. Hasil uji F memiliki Nilai sig. 0,000 < 0,05 yang berarti aktualisasi diri, gaya hidup, dan media sosial berpengaruh secara simultan terhadap keputusan pembelian. Nilai koefisien determinasi Adjusted R-square sebesar 0,589, hal ini berarti 58,9% keputusan pembelian dipengaruhi oleh aktualisasi diri, gaya hidup, dan media sosial. Sedangkan sisanya yaitu sebesar 41,1 % dipengaruhi oleh variabel lain yang tidak diuji dalam penelitian ini.

Page 7 of 32 | Total Record : 317

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