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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 451 Documents
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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.
Pengaruh Tingkat Pendapatan dan Jumlah Anggota Keluarga Terhadap Kesejahteraan Keluarga Buruh Tani di Desa Ambengan Kecamatan Sukasada Kabupaten Buleleng Widari, Komang Septia Tri; Meitriana, Made Ary
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 13 No. 1 (2025)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v13i1.98392

Abstract

This study aims to determine the effect of income level and number of family members on the welfare of farm laborers' families in Ambengan Village, Buleleng Regency. This study uses a quantitative method with a causality research type. The population of this study was 100 rice farm laborers. The sampling technique used was accidental sampling, with a sample size of 80 respondents. The type of data used is quantitative data. The data sources used are primary and secondary data. Data analysis in this study used multiple linear regression analysis techniques. Hypothesis testing was carried out using the t-test and F-test with a significance level of 5%. The results of the study showed that: (1) income has a positive and significant effect on the welfare of farm laborers' families in Ambengan Village, Buleleng Regency, (2) the number of family members has a negative and significant effect on the welfare of farm laborers' families in Ambengan Village, Buleleng Regency, and (3) Simultaneously, income and number of family members have a positive and significant effect on the welfare of farm laborers' families in Ambengan Village, Buleleng Regency.
Analisis Pengaruh Diskon Harga, Kualitas Produk, dan Promosi terhadap Pembelian Impulsif di Tiktok Shop: Studi Pengguna Aktif di Kabupaten Buleleng Saragih, Merry Artianni; Suwendra, I Wayan
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 13 No. 1 (2025)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v13i1.100542

Abstract

This study aims to analyze the influence of price discounts, product quality, and promotions on TikTok Shop with a case study of active users in Buleleng Regency. The growing phenomenon of online shopping, especially through TikTok Shop, has given rise to spontaneous or impulsive buying behavior. This study employs a quantitative approach using a survey method, with data collected through a questionnaire distributed to 100 respondents selected using purposive sampling. The independent variables in this study are price discounts, product quality, and promotions, while the dependent variable is impulsive buying. The collected data were analyzed using multiple linear regression through SPSS version 25. The results of the study indicate that price discounts, product quality, and promotions simultaneously have a significant effect on impulsive buying. Partially, these three variables also prove to have a significant positive effect. Price discounts are the most dominant factor in driving spontaneous purchasing decisions, followed by promotions and product quality. This indicates that consumers are more likely to make unplanned purchases when exposed to attractive, urgent offers, especially on interactive platforms such as TikTok Shop. The conclusion of this study is that marketing strategies that combine price discounts, product quality, and attractive and interactive promotions can increase the tendency for impulsive buying. These findings are expected to serve as a reference for businesses in designing attractive marketing strategies to increase the appeal of impulsive buying.
Evaluasi Program Revitalisasi Pasar Banyuasri Wibawa, Putu Adi Putra; Suwena, Kadek Rai
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 13 No. 1 (2025)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v13i1.100803

Abstract

This study aims to evaluate the Banyuasri Market revitalisation program in Singaraja City. The evaluation is based on the dimensions of effectiveness, efficiency, relevance, and impact using Cost-Benefit Analysis (CBA) and Cost-Effectiveness Analysis (CEA). The research used a descriptive qualitative approach with data collected through observation, in-depth interviews, and documentation. The results show that the revitalisation program has not been fully effective in improving the competitiveness of traditional markets. Although the infrastructure has improved, traders' income has declined due to a significant increase in operating costs. The program's efficiency is also not optimal, as the investment does not match the economic results. The program's relevance is considered lacking, as it does not consider post-pandemic socioeconomic conditions. The impact of the revitalisation has even caused resistance among traders, mainly due to relocation and rising tariffs. Therefore, further evaluation and policy adjustments are needed so that the market revitalisation can provide optimal benefits for all stakeholders.
Peran Perempuan sebagai Buruh Harian Lepas Angkat Barang dalam Pemenuhan Kebutuhan Keluarga Br Bangun, Lusia Nadia; Indrayani, Luh
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 13 No. 1 (2025)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v13i1.101002

Abstract

This study explores the role of women as freelance porters in fulfilling family needs at Pasar Anyar, Buleleng. Women's involvement in the informal sector is a response to economic pressures within the household and limited access to formal employment opportunities. This research aims to describe the forms of women's participation as daily laborers, identify the social, economic, and cultural factors influencing their decision to work, and evaluate the impact of such work on family welfare. This study uses a descriptive qualitative method with data collected through in-depth interviews, direct observation, and documentation. The findings reveal that women undertake dual roles as housewives and income earners due to low household income, the need to finance children's education, and economic hardship. Despite the physically demanding nature of the job and lack of legal protection, they continue to work to sustain their family's livelihood.

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