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Educational Studies and Research Journal
Published by MID Publisher International
ISSN : -     EISSN : 30319013     DOI : -
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Educational Studies and Research Journal (ESRJ) is a reputable and scholarly peer-reviewed publication that aims to advance knowledge and understanding in the field of education. ESRJ provides a platform for researchers, educators, policymakers, and practitioners to disseminate their original research, theoretical insights, and innovative practices. The journal covers a wide range of topics within the field of education, including curriculum development, educational psychology, teacher education, educational technology, and inclusive education, among others. By fostering the exchange of diverse ideas and evidence-based research, ESRJ seeks to contribute to the improvement of educational practices and policies, ultimately enhancing the quality of education and fostering positive educational outcomes. With a commitment to academic excellence and ethical publishing standards, ESRJ follows a rigorous peer-review process to ensure the high quality and validity of the published articles. The journal embraces interdisciplinary perspectives and encourages the exploration of novel approaches to address the challenges and opportunities in the ever-evolving educational landscape. By promoting open access to its published content, ESRJ facilitates the global dissemination of knowledge, enabling researchers and educators worldwide to access and benefit from the latest advancements in the field of education. Through its dedication to scholarly inquiry and innovative ideas, the Educational Studies and Research Journal continues to be an influential resource for the advancement of educational research and practices, making a significant impact on the field and the broader educational community.
Arjuna Subject : Umum - Umum
Articles 47 Documents
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Sustainable Development Reporting and Financial Performance: Systematic Literature Review 2019-2024 Esmeralda, Angel II P.
Educational Studies and Research Journal Vol. 2 No. 3 (2025): Educational Studies and Research Journal
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/g1yhye97

Abstract

This systematic literature review examines the relationship between sustainable development reporting (SDR) and corporate financial performance (CFP), synthesizing empirical evidence from studies published between 2019 and 2024. The review addresses the ongoing debate regarding whether sustainability disclosure creates or destroys shareholder value. Following PRISMA 2020 guidelines, this review analyzed 88 peer-reviewed empirical articles from Scopus, Web of Science, and Google Scholar. Studies were categorized by relationship direction, performance metrics used, reporting frameworks examined, and contextual moderators. The majority of studies (59%) report a positive relationship between SDR and CFP, supporting stakeholder theory and signaling theory. Mixed results (27%) suggest the relationship is contingent on moderating factors including firm size, industry, geographic region, and reporting quality. Negative relationships (9%) are primarily associated with short-term cost perspectives. GRI-aligned reporting and external assurance strengthen the positive SDR-CFP relationship. Market-based measures (Tobin’s Q) show stronger positive associations than accounting-based measures (ROA, ROE). This review provides a comprehensive framework integrating SDR dimensions, transmission mechanisms, and performance outcomes. It identifies critical moderating factors and offers actionable insights for practitioners while highlighting gaps for future research, including the need for longitudinal studies and investigation of SDG-specific reporting impacts.
Analisis Belanja Modal terhadap Petumbuhan Ekonomi pada Wilayah Kabupaten/Kota di Provinsi Jambi Monika, Elsa; Rachmad, Rachmad; Achmad, Erni; Firdaus, Ray Octa
Educational Studies and Research Journal Vol. 3 No. 1 (2026): Educational Studies and Research Journal
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/phjhxt33

Abstract

Pemerintah Indonesia menggunakan sistem otonomi daerah, yang mengharuskan pemerintah daerah memiliki kemampuan untuk mengelola dan mengatur keuangan mereka sendiri. Sistem ini sebenarnya untuk mempercepat pertumbuhan ekonomi dan kemajuan negara. Belanja modal memengaruhi pertumbuhan ekonomi di beberapa penelitian. Namun, pertumbuhan ekonomi di setiap wilayah Indonesia beraneka macam termasuk di kabupaten/kota wilayah jambi. Pengaruh belanja modal terhadap pertumbuhan ekonomi di wilayah tersebut belum sangat unik karena berfluktuasi. Penelitian ini bertujuan untuk menganalisa pengaruh belanja modal terhadap pertumbuhan ekonomi pada  kabupaten atau kota di Provinsi Jambi. Penelitian ini menggunakan analisis regresi linear sederhana. Hasil menunjukkan nilai R-squared di bawah t tabel sebesar 0.271366, hasil penelitian memperlihatkan belanja modal tidak berpengaruhh signifikan terhadap pertumbuhan ekonomi pada kabupaten atau kota di provinsi Jambi.
Analisis Cashback, Flash Sale, dan Tagline Gratis Ongkir terhadap Impulsive Buying pada Pengguna Shopee: Studi kasus pada mahasiswa Jurusan Manajemen Bisnis, Politeknik Negeri Batam, Angkatan 2021 Reyhan, Bima; Putra, Aprizal; Metriani, Viona; Faisal, Muhammad Ali; Kasidi, Daniel
Educational Studies and Research Journal Vol. 3 No. 1 (2026): Educational Studies and Research Journal
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/c5h17p98

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Cashback, Flash Sale, dan tagline “gratis ongkir” terhadap Impulsive Buying pada mahasiswa Jurusan Manajemen Bisnis Politeknik Negeri Batam angkatan 2021. Menggunakan pendekatan kuantitatif, data dikumpulkan melalui kuesioner yang disebarkan kepada 89 responden menggunakan teknik purposive sampling. Analisis data dilakukan dengan regresi linier berganda, uji t, uji F, serta koefisien determinasi. Hasil penelitian menunjukkan bahwa Cashback, Flash Sale, dan tagline “gratis ongkir” berpengaruh positif dan signifikan—baik secara parsial maupun simultan—terhadap Impulsive Buying. Faktor yang paling dominan adalah tagline gratis ongkir dengan nilai Beta 0.493, menunjukkan bahwa promosi pengiriman gratis sangat mendorong terjadinya pembelian spontan. Secara keseluruhan, ketiga variabel tersebut mampu menjelaskan 36,6% variasi perilaku impulsive buying, sedangkan sisanya dipengaruhi oleh faktor lain di luar penelitian.
Analysis of Factors Affecting Public Tax Liability and Difficulties in Fulfilling Tax Obligations in Indonesia Simangunsong, Samaria; Agustia, Mira; Fitriani, Novi; Zahara, Siti; Aliah, Nur
Educational Studies and Research Journal Vol. 3 No. 1 (2026): Educational Studies and Research Journal
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/fw3gfe40

Abstract

This study aims to analyze the factors that influence public tax liability and the difficulties in fulfilling tax obligations in Indonesia through a literature review approach. This study is based on various previous studies on taxpayer compliance and noncompliance, which show that psychological, social, economic, and regulatory factors play an important role in determining the amount of tax liability and the public's ability to fulfill it. Factors such as tax awareness, tax knowledge, perceptions of the fairness of the system, the effectiveness of tax services, and the complexity of tax administration have been shown to influence the level of public compliance. In addition, individual economic conditions and the level of trust in the government are also major obstacles to the payment of tax obligations. The results of the literature review show that the difficulties faced by the public generally arise due to complex regulatory changes, low tax literacy, and weak socialization from the tax authorities. This study recommends the need for broader tax education, simplification of the reporting system, and increased transparency of fiscal policies in order to reduce the burden of liabilities and increase tax compliance among the public in Indonesia.
Transparansi & Akuntabilitas Laporan Keuangan Perusahaan: Studi Pada Laporan Keuangan PT Garuda Indonesia Lubis, Syarif Hidayah; Theonanda, Jerry; Laia, Meidaman; Octaviana, Octaviana; Vallerine, Stella; Dharmawati, Surya; Hartono, Ferry
Educational Studies and Research Journal Vol. 3 No. 1 (2026): Educational Studies and Research Journal
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/x6vzej52

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengevaluasi implementasi prinsip Transparansi dan Akuntabilitas (T&A) pada Laporan Keuangan PT Garuda Indonesia Tbk. Fokus utamanya adalah kasus manipulasi laporan keuangan tahun buku 2018, serta menilai dampak kumulatif penurunan Transparansi dan Akuntabilitas terhadap efektivitas Tata Kelola Perusahaan yang Baik (GCG) dan kepercayaan publik/investor. Transparansi dan Akuntabilitas dianggap krusial untuk meredam konflik kepentingan dalam kerangka Agency Theory. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus tunggal. Data dikumpulkan melalui analisis dokumen, mencakup Laporan Keuangan 2018, laporan restatement, serta sanksi dan publikasi resmi dari regulator (OJK, Kemenkeu, BEI). Analisis data dilakukan dengan analisis isi dan tematik diperkuat oleh triangulasi sumber. Hasil analisis menunjukkan adanya penyimpangan sistematis. Inti manipulasi (financial shenanigans) adalah pengakuan pendapatan prematur dari PT Mahata Aero Teknologi, padahal pembayaran belum diterima. Tindakan ini menyebabkan laporan awal mencatat laba bersih, berbanding terbalik dari kerugian besar pada tahun 2017. Penyimpangan ini secara langsung menurunkan transparansi dan menyebabkan lemahnya akuntabilitas manajemen. Konsekuensinya, regulator menjatuhkan denda dan mewajibkan restatement laporan menjadi rugi. Kegagalan Transparansi dan Akuntabilitas ini pada akhirnya mengganggu GCG dan menurunkan kepercayaan investor terhadap perusahaan.
Fraud Detection and Machine Learning in Auditing:A Systematic Literature Review Esmeralda, Angel II P.; Fadhilah , Nur Hidayah K
Educational Studies and Research Journal Vol. 3 No. 1 (2026): Educational Studies and Research Journal
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/y8p1k791

Abstract

This systematic literature review examines the application of machine learning (ML) techniques in fraud detection within the auditing domain, synthesizing findings from peer-reviewed studies published between 2019 and 2024. Following the PRISMA 2020 guidelines, this review analyzed 85 articles from Scopus, Web of Science, IEEE Xplore, and Google Scholar databases. The Kitchenham methodology was employed to ensure rigorous screening, extraction, and synthesis of relevant literature. The review reveals that ensemble methods, particularly Random Forest and XGBoost, demonstrate superior performance in fraud detection tasks. Deep learning architectures, including Convolutional Neural Networks (CNNs) and Long Short-Term Memory (LSTM) networks, show promising results for complex fraud patterns. Key challenges identified include imbalanced datasets, model interpretability, and regulatory compliance. The emergence of Explainable AI (XAI) techniques, such as SHAP and LIME, addresses transparency concerns in audit applications. This review provides a comprehensive synthesis of ML applications in fraud detection specifically within the auditing context, offering a research agenda for future investigations and practical implications for audit practitioners and regulators.
Manajemen Piutang dan Likuiditas pada PT Indofood Sukses Makmur Tbk di BEI Periode 2020-2024 Das, Nidia Anggreni; Defitri, Siska Yulia; Dani, Dillfa Lailatul Rahmi; Nurfadilla, Nurfadilla; Rahmatullah, Jabil
Educational Studies and Research Journal Vol. 3 No. 1 (2026): Educational Studies and Research Journal
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/z1m5w661

Abstract

Manajemen piutang merupakan bagian penting dalam pengelolaan modal kerja perusahaan yang berperan dalam menjaga kelancaran arus kas dan stabilitas likuiditas. Piutang usaha yang tidak dikelola secara efektif berpotensi menimbulkan penumpukan dana pada aset non-kas sehingga dapat menurunkan kemampuan perusahaan dalam memenuhi kewajiban jangka pendek. Penelitian ini bertujuan untuk menganalisis manajemen piutang dan dampaknya terhadap likuiditas pada PT Indofood Sukses Makmur Tbk yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan menggunakan data sekunder berupa laporan keuangan tahunan perusahaan. Analisis dilakukan melalui perhitungan receivable turnover, average collection period, current ratio, dan quick ratio, serta analisis kecenderungan hubungan antara efisiensi pengelolaan piutang dan kondisi likuiditas perusahaan. Hasil penelitian menunjukkan bahwa perputaran piutang Indofood berada pada kondisi stabil dengan periode penagihan rata-rata 25,81–27,21 hari. Sementara itu, rasio likuiditas mengalami peningkatan dari tahun ke tahun, yang ditunjukkan oleh kenaikan current ratio dari 1,37 pada tahun 2020 menjadi 2,15 pada tahun 2024. Temuan ini mengindikasikan bahwa pengelolaan piutang yang efisien memberikan kontribusi positif terhadap peningkatan likuiditas perusahaan, terutama melalui percepatan konversi piutang menjadi kas.

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