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Edupreneurship; Jurnal Pendidikan Ekonomi
Published by CV. Rumoh Aceh Publishing
ISSN : -     EISSN : 31249507     DOI : https://doi.org/10.63822/edupreneurship
Core Subject :
Edupreneurship: Jurnal Pendidikan Ekonomi presents original research articles in the field of Economics and Economic Education, including evaluations of innovations in teaching techniques, learning materials, and educational programmes. It serves as a valuable reference for economic educators at all levels—from primary to higher education—covering both content and pedagogy in a variety of media formats.
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Articles 3 Documents
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Search results for , issue "Vol. 2 No. 1 (2026): JUNI" : 3 Documents clear
Permasalahan Implementasi Akuntansi Syari’ah pada Lembaga Keuangan Syari’ah di Indonesia Ferandika, Arjun; Erlia, Depi Putri; Wahida, Listia Nur; Nusa, Yasmin Darmawan; Apridasari, Esty
Edupreneurship: Jurnal Pendidikan Ekonomi Vol. 2 No. 1 (2026): JUNI
Publisher : CV. Rumoh Aceh Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/2g76rq56

Abstract

This study aims to analyze the problems in the implementation of Islamic accounting in Islamic financial institutions in Indonesia, particularly those related to human resource (HR) understanding of Sharia principles and contracts. This research employs a qualitative method with a literature study approach. Data were obtained from various secondary sources such as books, scientific journals, and previous studies related to Islamic accounting. The data collection technique was carried out by reviewing and analyzing relevant literature. Data analysis was conducted descriptively to understand the issues in the implementation of Islamic accounting. The results of the study indicate that one of the main problems in implementing Islamic accounting is the lack of HR understanding of contract concepts such as murabahah, mudharabah, musyarakah, and ijarah, so that in practice they are often treated similarly to conventional accounting systems. In addition, limited training, low Islamic financial literacy, and the suboptimal implementation of Islamic accounting standards such as PSAK Syariah also pose challenges in the application of Islamic accounting. Therefore, efforts are needed to improve the quality of human resources through education, training, certification, as well as strengthening regulations and supervisory systems so that the implementation of Islamic accounting can run optimally and in accordance with Sharia principles
Peran Media dalam Membangun Citra dan Narasi Model Bisnis Sosial di Kopi Tuli (Koptul) Julainto, Putra Rizki; Prasetiyo, Luhur
Edupreneurship: Jurnal Pendidikan Ekonomi Vol. 2 No. 1 (2026): JUNI
Publisher : CV. Rumoh Aceh Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/ntv9zc42

Abstract

Social business models have developed as an economic approach that balances profit goals and social missions. One prominent example in Indonesia is Kopi Tuli (Koptul), a social enterprise that empowers Deaf individuals by creating an inclusive workspace and providing services based on sign language. This study aims to analyze how the media construct the image and narrative of Koptul as a social enterprise through framing processes, narrative construction, and digital representation. A qualitative approach is applied using content analysis of online news coverage, social media posts, and other public documentation related to Koptul’s activities and social values. Thematic analysis was conducted to identify patterns of framing and media representation. The findings reveal that the media consistently frame Koptul as a social movement born from the founders’ experiences of discrimination. Through framing mechanisms, the media highlight narratives of empowerment, inclusivity, and the struggle for equal employment rights for the Deaf community. Koptul’s positive image is built through narratives emphasizing humanitarian values, solidarity, and the professional competence of Deaf baristas. The media also construct Koptul’s social business model as a social innovation that integrates economic value with social impact through the unique experience of enjoying coffee while learning sign language. Meanwhile, social media plays a significant role in strengthening Koptul’s digital identity through visual content that amplifies messages of inclusivity. In conclusion, the media have a substantial influence on shaping the image and narrative of Koptul as a credible, inclusive, and sustainable social business model. These findings underscore that media support is essential in enhancing legitimacy, visibility, and public acceptance of disability-based social enterprises.
Analisis Faktor-Faktor yang Mempengaruhi Kebijakan Dividen pada Perusahaan Publik Sektor Perbankan Nugroho, Banu Adjie; Purwoko, Bambang; Supriyadi, Edy; Merawati, Endang Etty; Derriawan, Derriawan; Irfani, Agus S.
Edupreneurship: Jurnal Pendidikan Ekonomi Vol. 2 No. 1 (2026): JUNI
Publisher : CV. Rumoh Aceh Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/qqw4vb98

Abstract

This study aims to analyze dividend policy in the banking sector by examining the role of profitability, leverage, and company growth in determining dividend distribution decisions. The research employed a qualitative approach using a case study design to explore the meaning, considerations, and strategic processes underlying dividend policy in Indonesian banking companies. Data were collected through semi-structured interviews, observations, documentation, and triangulation involving banking managers, investors, financial analysts, and academics. The findings reveal that dividend policy is not merely a profit distribution mechanism but also a strategic instrument to maintain investor confidence, corporate reputation, and financial stability. Profitability, represented by Return on Assets (ROA), was perceived as the main indicator of a company’s ability to distribute dividends. Meanwhile, leverage, measured through Debt to Equity Ratio (DER), encouraged firms to adopt more cautious dividend policies to maintain financial resilience. Company growth also influenced dividend decisions, as expanding banks tended to retain earnings to support business development and digital transformation. This study contributes theoretically by providing a qualitative perspective on dividend policy and practically by offering insights for banking management, investors, and policymakers in understanding dividend decision-making dynamics in the banking industry.

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