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Ekuitas: Jurnal Pendidikan Ekonomi
Published by Universitas Pendidikan Ganesha
ISSN : 23546107     EISSN : 25492292     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Social Sciences
Ekuitas: Jurnal Pendidikan Ekonomi offers original articles on economics education. The journal is aimed at publishing and disseminating the results of researches and studies on economics education conducted by researchers, teachers, and practitioners of economic education.
Arjuna Subject : -
Articles 22 Documents
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Search results for , issue "Vol. 12 No. 2 (2024)" : 22 Documents clear
Peran Shopping Enjoyment Memediasi Pengaruh Store Atmosphere Terhadap Impulse Buying Dwikayana, I Made Brahmanta; Widagda K, I Gusti Ngurah Jaya Agung
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.v12i2.85845

Abstract

This study aims to explain how shopping enjoyment acts as a mediator in the relationship between store atmosphere and impulse buying among consumers at Mall Living World, Denpasar. The research population consists of all consumers who have made impulse purchases at the mall. The sample comprises 120 consumers selected through purposive sampling. Data analysis was conducted using Path Analysis within the SEM-PLS framework. The results indicate that store atmosphere has a positive and significant effect on impulse buying (coefficient = 0.398; t-statistic = 4.093; p < 0.001) and shopping enjoyment (coefficient = 0.756; t-statistic = 18.785; p < 0.001). Shopping enjoyment also positively and significantly influences impulse buying (coefficient = 0.466; t-statistic = 4.749; p < 0.001). Furthermore, shopping enjoyment partially mediates the relationship between store atmosphere and impulse buying, with a mediation effect of 0.352 (t-statistic = 4.578; p < 0.001). These findings confirm that enhancing the store atmosphere can increase shopping enjoyment, ultimately driving consumers’ impulse buying behavior. The implications for the management of Mall Living World, Denpasar, highlight the importance of continuously developing an attractive store atmosphere to create a pleasant shopping experience and boost the potential for impulse purchases.
Pengembangan Buku Ajar Strategi Pembelajaran Ekonomi Berbasis Project Nurlaili, Eka Indah; Dewi, Retno Mustika; Ghofur, Muhammad Abdul
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.v12i2.85981

Abstract

The Economics Learning Strategy course is an elective course taken by students of the S1 Economics Education Study Program FEB UNESA. The characteristics of this course are not only planning activities to economic learning, but also provide instructions for designing learning activities and practicing how to carry out good economic learning to support effectiveness and efficiency to achieve lecture goals. Learning is arranged in a project-based RPS. A practical means of learning interaction is needed, namely relevant teaching materials in the form of textbooks. The method used in the development of this textbook is the ADDIE Model with the formulation of analysis, design, development, implementation, evaluation. From the results of expert validation, the feasibility level of the textbook is 79% for the material component, 77% for the presentation component, 72% for the language component, and 80% for the graphic component. Thus, it can be concluded that the textbooks developed are feasible Most of the students in the limited trial gave positive responses to all aspects of assessment. Textbook development is beneficial for students to learn independently.
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.

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