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Ekuitas Jurnal Pnedidikan Ekonomi
Published by Universitas PGRI Wiranegara
ISSN : 25492292     EISSN : 23546107     DOI : https://doi.org/10.23887/ekuitas.v11i2
Core Subject : Economy, Education,
Economics, Econometrics & Finance 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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 295 Documents
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Paradigma Baru Pendidikan di Era Society 5.0: Persepsi Mahasiswa terhadap Implementasi Kurikulum Merdeka Tiara, Tiara; Nuriman, Nuriman; Sholekhah, Irmadatus; Islami, Novita Nurul
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 12 No. 2 (2024)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v12i2.86003

Abstract

The policy of implementing MBKM is hope for universities so that they can adapt well to changing times, have a more positive impact on society, and provide extensive opportunities for universities to contribute to society. Concerning the implementation of a curriculum in higher education institutions, paying attention to student perceptions is considered to be important for assessing the effectiveness of implementing the curriculum as a learning reference from the perspective of the recipient object. Therefore, research was conducted to explore students' perceptions of implementing the Merdeka Curriculum. This research uses a mixed method with an explanatory sequential design. College students in East Java Province who have taken part in the Merdeka Curriculum program are the research population, and the sample is non-probability sampling with an accidental sampling technique. The data collection technique was carried out by distributing quantitative data questionnaires. The collected data is then triangulated to compare data obtained from various parties to ensure trust. The research results concluded that students' perceptions of technical indicators in MBKM learning were positive. Furthermore, students' perceptions of the MBKM learning process indicators, which contain three sub-indicators (interaction, teaching materials, and assignments), show positive results on average. Then, students' perceptions of the MBKM learning evaluation indicators, which contain four sub-indicators (mid-semester exam, final semester exam, learning outcomes, and sustainability), also show positive results.
Pengaruh Kemudahan, Promosi, Pengalaman dan Kepuasan Terhadap Minat Penggunaan Gopay di Tokopedia Pradnyana, I Wayan Julianta; Putra, I Komang Trisna Eka; Yunita, I Made; Sugiartana, I Wayan
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 12 No. 2 (2024)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v12i2.86395

Abstract

This study aimed to analyze the influence of ease of use, promotions, user experience, and user satisfaction on the intention to use GoPay on Tokopedia. With the growing adoption of digital technology in Indonesia, digital payment systems like GoPay have become a preferred option for e-commerce transactions. The scope of this study focused on Tokopedia users in Indonesia who had utilized GoPay as a payment method. Respondents were selected through purposive sampling, targeting active users who had previously used GoPay in their transactions. A total of 120 respondents participated in this study. The research employed a quantitative approach, utilizing Structural Equation Modeling (SEM) to examine the relationships between variables. The findings reveal that ease of use, promotions, user experience, and user satisfaction significantly influence the intention to use GoPay, with promotions identified as the most dominant factor. These insights contribute to GoPay’s marketing strategy, highlighting the importance of enhancing promotions and delivering a positive user experience to sustainably increase user interest.
Peran Mediasi Inklusi Keuangan pada Pengaruh Literasi Keuangan dan Teknologi Keuangan terhadap Keberlanjutan Usaha Menengah di Kabupaten Buleleng Suardana, Komang Yudi; Purnamawati, I Gusti Ayu; Werastuti, Desak Nyoman Sri
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 12 No. 2 (2024)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v12i2.86431

Abstract

This study aims to empirically prove the influence of financial literacy and financial technology on the financial inclusion of medium-sized businesses in Buleleng Regency, the influence of financial literacy, financial technology, and financial inclusion on the sustainability of medium-sized businesses in Buleleng Regency, and the influence of financial literacy and financial technology on the sustainability of medium- sized businesses in Buleleng Regency through financial inclusion. The population in this study consisted of medium-sized businesses in Buleleng Regency, totaling 1,327 units. The minimum sample size was calculated using the Slovin formula with a significance level of 5%, so a sample of 308 medium-sized businesses was obtained. The sample was selected using a purposive sampling technique. Data analysis used SEM-PLS assisted by SmartPLS Version 3 software. The results showed that financial literacy and financial technology positively affected financial inclusion. Financial literacy, financial technology, and financial inclusion positively affected business sustainability. Financial literacy and financial technology positively affected business sustainability through financial inclusion. Financial technology is a variable that has a dominant influence on business financial inclusion. Financial inclusion is a variable that has a dominant influence on business sustainability.
Penerapan ISAK 35 Sebagai Landasan Akuntabilitas Dan Transparansi Keuangan Masjid: Studi pada Masjid Darussalam Krian Yudhanti, Ashari Lintang; Margarita, Risna Prisilia
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 12 No. 2 (2024)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v12i2.86739

Abstract

Accountability and transparency are key principles in the financial management of non-profit organizations, including mosques. As an institution that depends on public funds, mosques have the responsibility to prepare reliable financial reports in accordance with accounting standards. This study aims to analyze the conformity of the financial statements of the Jami' Darussalam Mosque with ISAK 35 and evaluate its accountability and transparency. The research method uses a case study with a qualitative approach, involving in-depth interviews, observation, and document analysis. The results show that financial reporting is still simple, with challenges in the form of limited human resources and understanding of accounting standards. Accountability is not maximized due to the absence of a supervisory system and reward and punishment, while transparency is less than optimal because it is not supported by a legal framework of openness and independent audits. These findings highlight the need to improve the application of ISAK 35 to support more accountable and transparent mosque financial management.
Optimizing Banking Investments: Financial technology, Rates, Dividends & CSR Impact Pujayanti, Putu Gita; Musmini, Lucy Sri; Sujana , Edy
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 12 No. 2 (2024)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v12i2.86836

Abstract

This study aims to provide empirical evidence on the influence of Financial Technology, interest rates, and dividend policy, all of which are significant factors in investment decision-making, with Corporate Social Responsibility (CSR) as a moderating variable. The study employs a quantitative approach and multiple linear regression analysis. The research sample consists of 47 banking companies listed on the Indonesia Stock Exchange (IDX), with 80 secondary data points collected from 16 samples over the 2019-2023 period. The novelty of this research lies in utilizing CSR as a moderating variable and employing STATA as the testing tool. The findings reveal that Financial Technology and interest rates do not have a significant impact on investment decisions, and CSR is not effective in moderating the relationships between Financial Technology, interest rates, and dividend policy. However, dividend policy has a significant influence on investment decisions. These findings provide valuable insights for company management, serving as a foundation for more informed investment decision-making processe.
Pengaruh Green Accounting, Profitabilitas dan Corporate Social Responsibility terhadap Sustainable Development Goals dengan Ukuran Perusahaan sebagai Variabel Moderasi: Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Adnyana, I Wayan Putra; Adiputra, I Made Pradana; Musmini, Lucy Sri
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 12 No. 2 (2024)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v12i2.86997

Abstract

Attention to environmental issues caused by company activities, especially in the manufacturing sector, is very important. Although many companies implement green accounting, profitability, and corporate social responsibility (CSR), the main challenge lies in measuring their impact on sustainable development goals (SDGs). This study aims to examine the effect of green accounting, profitability, and CSR on SDGs with firm size as a moderating variable. The sample consisted of 25 manufacturing companies listed on the IDX during the 2020-2023 period selected using a purposive sampling technique resulting in 100 observations. Data were collected using a documentation approach sourced from annual reports, sustainability reports, and PROPER reports and analyzed using the PLS-SEM method. Hypothesis testing was carried out using patch analysis. The results of the study indicate that (1) green accounting has a positive and significant effect on SDGs (p-values ​​0.000), (2) profitability does not have an effect on SDGs (p-values ​​0.225), (3) CSR has a positive and significant effect on SDGs (p-values ​​0.001), (4) firm size weakens the effect of green accounting on SDGs (p-values ​​0.000 and original sample -0.265), (5) firm size cannot moderate the effect of profitability on SDGs (p-values ​​0.381), and (6) firm size cannot moderate the effect of CSR on SDGs (p-values ​​0.599). This study contributes to the development of legitimacy theory and stakeholder theory and provides practical implications for companies in managing social and environmental impacts more effectively.
Pengaruh Struktur Kepemilikan, Karakteristik Komite Audit dan Green Innovation terhadap ESG Disclosure dengan Ukuran Dewan Komisaris Sebagai Pemoderasi Anjani, Made Delia Dwi; Yunirta, Gede Adi; Werastuti, Desak Nyoman Sri
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 12 No. 2 (2024)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v12i2.87649

Abstract

This study aims to provide empirical evidence on the impact of ownership structure, audit committee characteristics, and green innovation on ESG Disclosure, with board size as a moderating variable. A quantitative approach using panel data regression analysis was employed on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. Through purposive sampling, a total of 100 samples were obtained and analyzed using STATA software. The results show that ownership structure (coefficient = 0.0703; p = 0.498), audit committee characteristics (coefficient = 0.3470; p = 0.058), and green innovation (coefficient = 0.0278; p = 0.0514) have a positive but insignificant impact on ESG Disclosure. Additionally, board size strengthens the influence of ownership structure (coefficient = 0.0733; p = 0.114) and green innovation (coefficient = 0.0111; p = 0.642) on ESG Disclosure, but these effects are not significant. Conversely, board size weakens the impact of audit committee characteristics (coefficient = -0.2324; p = 0.020) on ESG Disclosure in a significant manner. Although the study shows that some variables have insignificant effects, it still provides insights into the challenges and potential for enhancing ESG Disclosure transparency in manufacturing companies listed on the IDX. This research enriches the literature on the factors influencing ESG Disclosure and the moderation of board size, while also promoting the strengthening of reporting standards and the adoption of sustainability practices, which can serve as a foundation for the development of policies supporting sustainable finance.
Menguak Motif Dibalik Initial Public Offering Studi pada PT Lovina Beach Brewery Tbk Gunawan, Putu Wahyu; Darmawan, Nyoman Ari Surya
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 12 No. 2 (2024)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v12i2.89358

Abstract

This research examines the business journey of PT Lovina Beach Brewery Tbk, an alcoholic beverage industry company operating in Bali, as well as the reasons and motives of the company in carrying out its Initial Public Offering (IPO). The research method used is qualitative with a descriptive approach. Data were collected through in-depth interviews, document analysis, and observations of the dynamics at the business location and the company's environment. Data analysis was performed using triangulation techniques to ensure the validity and reliability of the findings. The main focus of the research is the socio-cultural aspects of Bali, which are very influential in the IPO process and the company's motivation for conducting the IPO. This research found that social, cultural, and religious aspects have significant implications for the company's business journey from its inception to the IPO. This research found three main motives in the implementation of PT Lovina Beach Brewery Tbk's IPO, namely: (1) funding motives for expansion and increased production capacity, (2) motives for increasing company prestige related to strengthening image and branding through stock listing on the stock exchange, and (3) synergy motives with sister companies within the group through cross-ownership. This research contributes to the development of IPO motive theory and provides considerations for business actors in the mikol industry in IPO strategies with local wisdom, as well as for the government or capital market authorities in formulating policies related to the strictly regulated mikol industry.
Analisis Academic Burnout pada Mahasiswa Fakultas Keguruan dan Ilmu Pendidikan Langgi, Novedi Risanti; Pratiwi, Ni Made Firayanti
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 12 No. 2 (2024)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v12i2.92407

Abstract

Academic burnout is a significant issue affecting students from various universities around the world. Burnout is characterized by emotional exhaustion, cynicism, and a sense of dissatisfaction with personal achievements, which negatively impacts academic performance and well-being. This study aims to analyze the level of burnout among students from the Faculty of Teacher Training and Education. The sample for this research consists of 100 students majoring in education or those from the Faculty of Teacher Training and Education. The burnout questionnaire used in this study is the Maslach Burnout Inventory General Student (MBI-GS(S)), which includes three indicators of burnout: exhaustion, cynicism, and academic efficacy. The results of the study show: (1) in the exhaustion indicator, students experience fatigue due to continuous work performed several times a month, (2) in the cynicism indicator, students experience a desire to distance themselves from work several times a month, (3) in the academic efficacy indicator, students feel ineffective in the tasks they are working on once a week. These results indicate the level of academic burnout among students in the FKIP faculty.
Policy Implementation Study Mandatoryspending on Education Function in Jembrana District Diendi, I Gede Gus; Widnyani, Ida Ayu Putu Sri; Afandi, Muhamad Nur
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 12 No. 2 (2024)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v12i2.85079

Abstract

The mandatory spending policy for the education function in Indonesia is mandated by Article 31(4) of the 1945 Constitution and Article 49(1) of Law No. 20/2003 on the National Education System, requiring a minimum allocation of 20% from both the State Budget (APBN) and Regional Budget (APBD). This research aims to examine the implementation of this policy in Jembrana Regency through a descriptive qualitative approach. Data were collected via observations, interviews, and document analysis. The study applied the policy implementation framework of Van Meter and Van Horn and used the Miles and Huberman model for data analysis. Results indicate that Jembrana has fulfilled the 20% minimum allocation requirement. However, most of the budget is used for personnel expenditure, with limited allocation for capital investment. As a result, 25% of primary schools remain in disrepair. Despite these challenges, strong political, social, and economic support exists among stakeholders. To address implementation issues, the study suggests optimizing local revenue, improving spending efficiency, reallocating goods and services budgets toward capital expenditure, and setting clear limits on personnel and capital expenditures. These measures aim to enhance the quality and equity of education infrastructure and service delivery in the region.

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