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Contact Name
Kurnia Rahmatunnajilah
Contact Email
kurniarahmatunnajilah10@gmail.com
Phone
+62362-26830
Journal Mail Official
jurnal.ekuitas@undiksha.ac.id
Editorial Address
Jl. Ki Hajar Dewantara No.27-29, Tembokrejo, Kec. Purworejo, Kota Pasuruan, Jawa Timur 67118
Location
Kab. pasuruan,
Jawa timur
INDONESIA
Ekuitas Jurnal Pnedidikan Ekonomi
ISSN : 25492292     EISSN : 23546107     DOI : https://doi.org/10.23887/ekuitas.v11i2
Core Subject : Economy, Education,
Ekuitas: Jurnal Pendidikan Ekonomi published by Universitas Pendidikan Ganesha in collaboration with Asosiasi Profesi Pendidik Ekonomi Indonesia. A blind peer-reviewed and open access journal published twice a year (June and December). Ekuitas: Jurnal Pendidikan Ekonomi offers original articles on economic and education. The journal is aimed at publishing and disseminating the results of researches and studies on economic and education conducted by researchers, teachers, and practitioners of economic and education. Ekuitas: Jurnal Pendidikan Ekonomi provides informative variety of papers geared toward theory and practice in the following area: Issues and ideas, as well as contemporary research findings in the field of economic and education Innovation in the field of pedagogy, curriculum, hardware, teaching materials, and methods & models in economic learning evaluation of teaching methods, learning attitudes and interests, materials, or processes. Reports on events that influence economic and education in all levels of education age (from early childhood to adulthood) and three main lines of education, namely formal, nonformal, and informal.
Articles 295 Documents
The The Role of Financial Audit Institution (LPK) and Financial Accountability of Provincial and Regency Council of Scout Movement throughout Bali I Gede Aristana Diputra; Anantawikrama Tungga Admadja; I Gusti Ayu Purnamawati
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 11 No. 2 (2023)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v11i2.65851

Abstract

This study aims to investigate the extent of Financial Audit Institution (LPK) role in supervising, examining, and implementing financial management accountability within the Provincial and Regency Council of the Scout Movement throughout Bali. The method administered was descriptive research with a qualitative approach. Data analysis went through stages, namely: data collection, data reduction, data display, and conclusion drawing/verification. The results of the research show that: 1) The primary source of income for council was from the government; 2) LPK had been formed but had not been fully formed based on the Memorandum of Association/Articles of Association (AD/ART), it was necessary to improve the composition, qualifications and increase the members’ independence; 3) The significance of LPK was not optimal as there were no technical guidelines and implementation instructions related to financial audits issued by the National Council; 4) LPK was not paid, in other words working based on the concept of "ngayah" or voluntarily; 5) The LPK that had worked and carried out inspections and issued an Audit Report (LHP) is the LPK of Buleleng Regency Council with the scope of the examination not only on Financial Aspects, but includes examination on Functions, Human Resources, Infrastructure and Work Methods Aspects; 6) Council had implemented procedural accountability, process accountability, vertical accountability and horizontal accountability; 7) Council was expected to be able to optimize the role of LPK in the financial audit process and optimize the Council Business Entity to increase revenue from internal sources.
Pengaruh Literasi Keuangan dan Sikap Keuangan Terhadap Perilaku Pengelolaan Keuangan Mahasiswa Prodi Pendidikan Ekonomi Undiksha Ni Komang Dwi Savitri Rahayu; Made Ary Meitriana
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 11 No. 2 (2023)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v11i2.65999

Abstract

The purpose of this study was to explore whether financial literacy and financial attitudes influence financial management behavior. This study used causal quantitative research. The population of this study is 338 students of the Economic Education Study Program, Faculty of Economics, Undiksha. The total number of samples in this study was 184 people obtained by random sampling technique. The types of data used include quantitative data, secondary data sources, and document data collection. Multiple linear regression analysis is a data analysis technique used. The results showed that (1) Financial literacy has a positive effect on financial management behavior. (2) Financial attitudes have a significant positive effect on financial management behavior. (3) Financial management literacy and financial management attitudes simultaneously have a positive impact on financial management behavior. The higher a person's financial literacy and ability to apply financial aspects, the wiser his financial management behavior will be to be able to make the right decisions in making financial decisions. The higher the level of awareness of financial attitudes, the more decisions are taken in financial management to avoid financial problems.
Pentingnya Kapabilitas Inovasi dalam Meningkatkan Performa Bisnis Nyoman Surya Wijaya; Putu Laksmita Dewi Rahmayanti; I Made Darsana; Miko Andi Wardana
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 11 No. 2 (2023)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v11i2.66519

Abstract

This study aims to explain how the role of innovation capabilities in entrepreneurial orientation in influencing business performance. The population of this study consists of MSMEs in Bali's tourism and creative economy (parekraf) industry. Purposive sampling was used to select 90 MSME managers in the tourism and creative economy sectors. Path Analysis with SEM-PLS is used as an analytical approach. The findings show that there is a positive and significant impact of entrepreneurial orientation on business performance shown by creativity, innovation, dare to take risks, be independent, and dare to compete. The positive and significant influence of entrepreneurial orientation on innovation capabilities; and the positive and significant influence of innovation capabilities on business performance. Innovation capabilities are able to mediate the influence of entrepreneurial orientation on business performance. Therefore, it is important for MSMEs in the tourism sector and creative economy in Bali to improve entrepreneurial orientation in order to be able to build higher innovation capabilities to improve business performance after the COVID-19 pandemic.
Peran Citra Destinasi Berkearifan Lokal Memediasi Atribut Destinasi dan Kualitas Layanan Terhadap Niat Berkunjung Kembali Ni Putu Khrisnia Suandari; Ni Nyoman Kerti Yasa; I Putu Gde Sukaatmadja
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 11 No. 2 (2023)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v11i2.67810

Abstract

The aim of this research is to explain the role of destination image with local wisdom in mediating the influence of destination attributes and service quality on intention to return to tourist villages in Buleleng Regency. The population of this research is domestic tourists who have visited tourist villages in Buleleng Regency. The sample size used was 115 domestic tourists using a purposive sampling method. The analysis technique used is Path Analysis using SEM-PLS. The research results show that destination attributes have a positive and significant effect on the image of a destination with local wisdom and intention to visit again. Service quality has a positive and significant effect on the image of a destination with local wisdom and intention to visit again. Likewise, the image of a destination with local wisdom has a positive and significant effect on intention to visit again. Furthermore, destination image with local wisdom is able to partially mediate the influence of destination attributes and service quality on intention to revisit.
Analisis Sektor Ekonomi Provinsi Gorontalo Tahun 2017-2022 Rizky Rahmadiansyah Putri Olii; Sudirman Sudirman; Risca Marsanti Halid
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 11 No. 2 (2023)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v11i2.68029

Abstract

Indonesia, as an archipelago, has different regional characteristics, so the problem of regional inequality cannot be avoided. The central government authorizes local governments to develop the potential of the region so that each region is required to be able to independently improve its economy. Gorontalo province, as a province of expansion in 2000, is in a strategic location that has great potential in the agricultural sector, as well as in mariculture an agriculture. The research objective is to determine the condition of economic inequality in Gorontalo province and the leading sectors in each district/city of Gorontalo province. Using time series data from 2017-2022, inequality is analyzed using the Williamson Index (IW), and to determine leading sectors, location quotient (LQ) analysis is used. The results show that the level of inequality in Gorontalo province is close to zero, which means that the condition of the level of income and welfare of the population is evenly distributed because the majority of population employment is still dominated by the agriculture, sector, which is the leading sector in Gorontalo, Boalemo, and North Gorontalo districts, and the trade sector, which is the leading sector in Boalemo and Bonebolango districts
Business Model Canvas UMKM di Universitas Abdurrachman Saleh Situbondo Mirna Amirya; Gugus Irianto
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 11 No. 2 (2023)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v11i2.68044

Abstract

Being an MSME entrepreneur and being a student is both an opportunity and a challenge. The most basic thing to understand before running a business is to design an idea and one of the business proposals that is often used is the Business Model Canvas (BMC). The aim of this research is to determine the understanding of Abdurrachman Saleh Situbondo University students regarding BMC UMKM. Action research was carried out in this research and consisted of several stages, namely the planning, training and activity evaluation stages. The descriptive analysis method was used to determine their understanding regarding BMC MSMEs in nine important components of a business. The results show that BMC can help in the initial stages of validating business ideas so that future business planning is more mature and ready to be implemented. The training activities for 159 students in 2023 ran smoothly and the students were very enthusiastic about taking part in this training. In the future, it is hoped that the student participants will be able to build a BMC that contains a simple but complex description of what type of business needs to be run.
Developing Accounting Material Enriched with Balinese Cultural Values for Entrepreneurship Students Ni Putu Uttari Premananda; Putu Riska Wulandari
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 11 No. 2 (2023)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v11i2.68094

Abstract

This research aimed to develop accounting learning materials based on Balinese cultural values, which can provide contextual learning and align with the characteristics of Indonesia, particularly Bali, in terms of its cultural values. The study employed the Research and Development method by ADDIE model design. In the analysis phase, the syllabus and lesson plan were thoroughly examined, involving educators and the existing teaching conditions. In the design phase, the product was transformed into an e-module with Balinese cultural values. During the development phase, validity tests and practicability tests were conducted to assess the usefulness and validity of the developed product. Validity tests conducted by 5 experts affirmed that the product was  categorized in the category of valid (layout, language, content). The outcome of  practicability testing also indicated product was categorized in good category, with specific scores of 817 points (88%) for content, 727 points (90%) for layout, and 514 points (89%) for language. This research is expected to provide high-quality teaching materials for educators in higher education, particularly for the accounting course.
Pemanfaatan Sistem Informasi Manajemen Daerah Pada Kinerja Pengelola Keuangan dan Kepuasan Pengguna Sebagai Variabel Intervening Irwansyah
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 11 No. 2 (2023)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v11i2.68301

Abstract

This study aims the local management system (SIMBA) on financial management performance with user satisfaction as an intervening variable This research was conducted on OPD in Bengkulu Province. This type of research is quantitative. The data used are primary data obtained from questionnaires. Sample selection using the Census method. Data were analyzed using Structural Equation Modeling with Partial Least Squares (PLS) and using SmartPLS 5 software. The results showed that the use of information systems and financial management satisfaction had a positive effect on financial management performance in OPD in Bengkulu Province or 72.5%.
The Effect of Macroeconomic Indicators on Profitability and Firm Value Made Reina Candradewi; Henny Rahyuda
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 11 No. 2 (2023)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v11i2.68672

Abstract

The objective of this study encompasses an examination of the influence of inflation, gross domestic product, and profitability on the valuation of companies within the Indonesian stock market, with specific emphasis on corporations listed in the LQ45 index on the Indonesia Stock Exchange (IDX). The LQ45 index as it offers a focused and comprehensive view of the Indonesian stock market, allowing them to draw meaningful conclusions about the impact of inflation, GDP, profitability, and other factors on the valuation and performance of these selected companies. The primary aim of this research is to provide valuable insights to corporations regarding the significance of maintaining profitability and firm value while taking into consideration macroeconomic indicators. The research methodology employed in this investigation is of a quantitative nature. The study encompasses the entirety of companies listed within the LQ45 Index on the IDX as the designated population. The technique employed for sample selection is purposive sampling. The selected sample comprises companies that have consistently maintained their listing in the LQ45 Index on the IDX from 2016 to 2022, totaling 31 companies. The outcomes of the goodness-of-fit examination and the robustness assessment of the model utilized within this study unequivocally affirm the model's exceptional effectiveness in aligning with the available dataset. The analysis of the results of the regression analysis and the mediation assessments leads to the definitive conclusion that the Gross Domestic Product variable exerts a remarkably positive and statistically significant influence on Firm Value. Likewise, the Profitability variable significantly and positively impacts firm value. However, it is imperative to acknowledge that profitability does not function as a mediating factor in the relationship between Inflation and Gross Domestic Product in the context of firm value.
Pengaruh Harga, Kualitas Produk dan Kepercayaan terhadap Keputusan Pembelian Fashion Secara Online pada Mahasiswa Pendidikan Ekonomi, Universitas Pendidikan Ganesha Ni Luh Supraeni; I Wayan Suwendra
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 11 No. 2 (2023)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v11i2.68704

Abstract

The purpose of this research is to determine (1) the influence of price on online fashion purchasing decisions (2) the influence of product quality on online fashion purchasing decisions (3) the influence of trust on online fashion purchasing decisions, (4) the influence of price, product quality and confidence in online fashion purchasing decisions. The type of research used is causal research. The sampling technique used is simple random sampling. The population of this research is Economics Education Students Class of 2021 and 2022, with a sample size of 122. The data collection method uses a questionnaire and is analyzed using multiple linear regression, which includes the t test (T-test). The research results show that (1) there is a positive and significant influence of price on online fashion purchasing decisions partially, with a significance value of 0.000 <0.05. (2) there is a positive and significant effect of product quality on online fashion purchasing decisions partially, with a significance value of 0.000 <0.05. (3) there is a positive and significant influence of trust on online fashion purchasing decisions partially, with a significance value of 0.000 <0.05. (4) There is a positive and significant influence between price, product quality and trust on online fashion purchasing decisions simultaneously, with a significance value of 0.000 <0.05. The magnitude of the influence of price, product quality and trust on purchasing decisions is equal to 25.9%, evidenced by a coefficient of determination of 0.259.