Jurnal Promosi Pendidikan Ekonomi
PROMOSI: Jurnal Program Studi Pendidikan Ekonomi, e-ISSN: 2442-9449, p-ISSN: 2337-4721, is the Journal of Economic Education University of Muhammadiyah Metro published two times a year every May and November, to accommodate the results of research, articles and scientific papers, in particular University of Muhammadiyah Metro and the entire course of economic education in Indonesia.
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Pengaruh Intellectual Capital Terhadap Tax Avoidance Pada Perusahaan Subsektor Perbankan Di Bursa Efek Indonesia
Oktavia, Karisma;
Bachtiar, Moh. Danang
Promosi: Jurnal Program Studi Pendidikan Ekonomi Vol 12, No 2 (2024): Promosi
Publisher : UNIVERSITAS MUHAMMADIYAH METRO
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DOI: 10.24127/jp.v12i2.10183
Every company that earns income has an obligation to pay taxes to the state treasury. However, this is not in accordance with the company's goal of obtaining maximum profits. So companies make tax avoidance efforts to minimize taxes by utilizing resources in the form of intellectual capital. This research aims to determine the influence of Intellectual Capital on Tax Avoidance in banking subsector companies. The sampling technique used was a saturated sample so that 47 banking companies were obtained with the observation year 2019-2022. Using multiple linear regression analysis, the results show that intellectual capital has an effect on tax avoidance, human capital and structural capital have no effect on tax avoidance, capital employed has an effect on tax avoidance.
PENGARUH INOVASI PRODUK DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN KITCHEN SET DI PT. NIAGA SARAE INTERMEDIA
Herawati, Sinta;
Halim, Prihartono Aksan
Promosi: Jurnal Program Studi Pendidikan Ekonomi Vol 12, No 2 (2024): Promosi
Publisher : UNIVERSITAS MUHAMMADIYAH METRO
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DOI: 10.24127/jp.v12i2.10172
This research aims to determine how product innovation and pricing influence the purchasing decisions for kitchen sets at PT Niaga Sarae Intermedia. A quantitative method was used with a population of 225 individuals, derived from consumers who purchased kitchen set products, and a sample size of 70 respondents. The Slovin formula was used for sample selection. Data testing included validity and reliability tests, significance tests, multiple linear regression analysis, and the determination coefficient, conducted using SPSS V.7 software. The results of the tests indicate that partially, product innovation and pricing factors influence the purchasing decisions for kitchen sets at PT Niaga Sarae Intermedia. Furthermore, product innovation and pricing have a positive impact on purchasing decisions simultaneously. These findings assist the company in maintaining a competitive advantage in the market and developing effective marketing strategies.
STUDI PENGELOLAAN KEUANGAN PADA ENTREPENEUR MUDA
Alifia, Pundi Rizqi Nur;
Wulandari, Dewi Ayu
Promosi: Jurnal Program Studi Pendidikan Ekonomi Vol 12, No 2 (2024): Promosi
Publisher : UNIVERSITAS MUHAMMADIYAH METRO
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DOI: 10.24127/jp.v12i2.9473
Financial management becomes interesting topic nowadays. There are many factors effects a person’s financial management behavior. This research aims to analyze the influence of financial literacy, financial attitudes, the use of financial technology and income on the financial management of young entrepeneur in Surabaya. Data of this research is a primary data obtained from respondents. Data collection used a survey method by distributing online questionnaires to a students who hava a business. The sampling technique used is purposive sampling with a total of 186 respondents. SEM-PLS is used to analyze the collected data. The research results indicate that (1) Financial literacy, financial attitudes and the use of financial technology partially has a positive and significant effect on the financial management. (2) Income can not be a moderating variables between the influence of financial literacy on the financial management of students. These results have implications for the young entrepreneur to maintain their financial literacy, financial attitude and the use of financial technology to have a good financial management.
PENGARUH ATRIBUT, KUALITAS PELAYANAN, AKSESIBILITAS, DAN GETOK TULAR ELEKTRONIK TERHADAP KEPUASAN PENGUNJUNG TAMAN REKREASI MERAPI PARK
Farhan, Fikri;
Fajri, Akromul;
Zalzalah, Guruh Ghifar;
Prakosa, Adhi
Promosi: Jurnal Program Studi Pendidikan Ekonomi Vol 12, No 2 (2024): Promosi
Publisher : UNIVERSITAS MUHAMMADIYAH METRO
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DOI: 10.24127/jp.v12i2.9896
The merapi park tourist attraction is one of the destinations that Indonesian tourists frequently visit. This research aims to examine the influence of attributes, service quality, accessibility, and electronic word of mouth on visitor satisfaction. The data collection method for this research used a questionnaire distributed through Google Forms. The sampling technique employed was purposive sampling, with a total of 283 respondents participating in the study. The data analysis technique used in this research was partial least squares structural equation modeling (PLS-SEM) utilizing SMART PLS version 4.0.9.6. The results of this study indicate that attributes, service quality, accessibility, and electronic word of mouth have a positive impact on visitor satisfaction
PJBL: MENINGKATKAN KEAKTIFAN PESERTA DIDIK DI SMA
Indrayani, Pungki;
Apriani Fr, Dewi;
Hendaryati, Neni;
Nafiati, Dewi Amaliah
Promosi: Jurnal Program Studi Pendidikan Ekonomi Vol 12, No 2 (2024): Promosi
Publisher : UNIVERSITAS MUHAMMADIYAH METRO
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DOI: 10.24127/jp.v12i2.10395
Abstract Education is an effort to increase the nation's intelligence and improve the quality of society in Indonesia. It is important that teachers and students work together to achieve educational goals. However, often the learning process is still focused on the role of the teacher, the use of less innovative lecture methods causes students to become bored and less active. The method applied in this research is literature study. There is various evidence that supports the PjBL learning model to increase student activity. It should be remembered that supervision and guidance from educators is still needed to ensure the successful implementation of this learning model. Based on the results of the literature study, it can be concluded that the PjBL learning model is effective in increasing student activity in high school level economics subjects. The use of the PjBL model in learning activities results in increased student learning activities. The stages in the PjBL model show significant potential in increasing student activity. However, to successfully implement this learning model, educator creativity is also very important.
ANALISIS IMPLEMENTASI BPJS KETENAGAKERJAAN DI PERUSAHAAN KONTRUKSI BATAM
Shofiyah, Shofiy;
Dini, Yuli Indah Fajar
Promosi: Jurnal Program Studi Pendidikan Ekonomi Vol 12, No 2 (2024): Promosi
Publisher : UNIVERSITAS MUHAMMADIYAH METRO
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DOI: 10.24127/jp.v12i2.10331
This research explores administrative and membership constraints, reporting and contribution payment complexities, BPJS benefit claim processes, and technical and service access challenges in the implementation of BPJS Ketenagakerjaan in Batam construction companies. The qualitative research method involved in-depth interviews with relevant staff. The results show that although there are obstacles such as labor fluctuations, the recording system and Jamsostek Mobile application help to overcome some of these problems. In conclusion, better understanding and efficient management can help ensure sufficient protection for employees. Suggestions include improved management systems, training, consultation with BPJS experts, and improved communication with BPJS to ease administration and claims processes. Thus, more effective implementation of BPJS Ketenagakerjaan can provide better protection for construction company employees.
ANALISIS VALIDASI TERHADAP PENGEMBANGAN EVALUASI PEMBELAJARAN SMART QUIZ EKONOMI BERBASIS HOTS DI SMA KARTIKATAMA
Zelpita, Dela;
Sukmawati, Ndari;
Hidayah, Renita Tri Nur;
Hadika, Afifah Nur Aini;
Kurniasari, Devi;
Sholiha, Sangidatus;
Suprihatin, Siti
Promosi: Jurnal Program Studi Pendidikan Ekonomi Vol 12, No 2 (2024): Promosi
Publisher : UNIVERSITAS MUHAMMADIYAH METRO
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DOI: 10.24127/jp.v12i2.10751
Evaluasi pembelajaran yang masih menggunakan metode konvensional menyebabkan guru menghadapi tantangan waktu yang panjang saat melakukan penilaian. Penelitian ini bertujuan untuk mengembangkan produk media evaluasi pembelajaran Smart Quiz Ekonomi Berbasis HOTS yang valid dan praktis. Metode penelitian yang digunakan adalah Research and Development (R&D) dengan model pengembangan ADDIE. Subjek penelitian adalah siswa kelas X SMA Kartikatama Metro yang berjumlah 50 orang. Teknik pengumpulan data menggunakan wawancara dan angket. Hasil penelitian menunjukkan bahwa produk Smart Quiz Ekonomi Berbasis HOTS yang dikembangkan memenuhi kriteria valid dengan rata-rata skor 88,5% berdasarkan penilaian ahli materi, ahli media, dan nilai keislaman. Produk juga dinilai praktis berdasarkan respon positif dari siswa. Dapat disimpulkan bahwa Smart Quiz Ekonomi Berbasis HOTS layak digunakan sebagai media evaluasi pembelajaran yang efektif dan efisien.
PENGEMBANGAN INSTRUMEN ASESMEN BERBASIS KURIKULUM MERDEKA DENGAN BERBANTUAN LIVEWORKSHEET PADA MATA PELAJARAN DASAR-DASAR AKUNTANSI
Az-Zahra, Ivierifanny Berthania;
Rochmawati, Rochmawati
Promosi: Jurnal Program Studi Pendidikan Ekonomi Vol 12, No 2 (2024): Promosi
Publisher : UNIVERSITAS MUHAMMADIYAH METRO
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DOI: 10.24127/jp.v12i2.10872
The learning process cannot be separated from learning evaluation, one of which is through assessment. This research aims to develop an merdeka curriculum assessment instrument with the help of Liveworksheets in basics accounting subject, determine the level of suitability of Liveworksheets as a learning assessment and students' responses to Liveworksheet assisted assessments. The development of this assessment uses the ADDIE development model which consists of analysis, design, development, implementation and evaluation. In this research was carried out with test subjects of 20 students from class X accounting at SMK PGRI 2 Sidoarjo. The research instruments used were review sheets and validation from assessment experts, material experts, linguists and graphic experts, analysis of question items using Anates, as well as student response questionnaires. The results of validation from assessment experts were 96% "very feasible", validation from material experts was 99% "very feasible", validation from language experts was 88% "very feasible", and validation from graphics experts was 91% "very feasible". The percentage of scores obtained from student responses was 85% “very well understood”. It can be concluded that the independent curriculum-based assessment assisted by the Liveworksheet website was declared feasible because it obtained final results with an average percentage of > 61%.
DETERMINAN PARTISIPASI SEKOLAH ANAK DI INDONESIA
Firmansyah, Rafly;
Ghofur, Muhammad Abdul
Promosi: Jurnal Program Studi Pendidikan Ekonomi Vol 12, No 2 (2024): Promosi
Publisher : UNIVERSITAS MUHAMMADIYAH METRO
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DOI: 10.24127/jp.v12i2.10880
Education is an important factor for improving the quality of human resources, currently there are problems with education in Indonesia which cause education to still not run optimally, this research aims to analyze the influence of the poverty level (X1), the number of teachers (X2), and the number of schools ( X3) on school enrollment rates. Secondary data was obtained from the bps.go.id website taking data from 34 provinces with a time interval from 2018-2022, using quantitative methods and panel data regression approaches using the Eviews 10 application. The results of this study show that the poverty level has no effect on school enrollment rates , while the number of teachers and number of schools have an influence on school enrollment rates. The practical implication of this research is that the government can choose areas that are still far from equal distribution of school unit facilities and teachers because school enrollment rates are influenced by capacity and adequate school facilities. For researchers with related titles, it is hoped that they will add an education budget variable because the education budget supports school facilities in Indonesia.Key words: school enrollment rate, poverty level, number of teachers, number of schools
PERBANDINGAN MODEL ALTMAN, SPRINGATE, ZMIJEWSKI DAN GROVER SEBAGAI PREDIKSI FINANCIAL DISTRESS (Studi Pada Perusahaan Sektor Infrastruktur yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2020-2022)
Asmin, Erny Amriani;
-, Ismartaya;
Gemina, Dwi;
-, Istiyanah
Promosi: Jurnal Program Studi Pendidikan Ekonomi Vol 12, No 2 (2024): Promosi
Publisher : UNIVERSITAS MUHAMMADIYAH METRO
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DOI: 10.24127/jp.v12i2.10463
The financial performance of a company is the prospect or future, the potential growth and development for the company. The economic situation can change, this affects the activities and performance of companies, both small and large companies. One of the company's responsibilities is to produce good performance to avoid financial distress. This research aims to find out whether there are differences in predictions between the Altman, Springate, Zmijewski and Grover models as predictions of financial distress and to find out whether the Springate model is the most accurate prediction of financial distress. This research is quantitative research. The data source is secondary data from infrastructure sector companies listed on the IDX in 2020-2022. Sampling used a nonprobability method with purposive sampling technique. The sample consisted of 44 companies. The data analysis technique uses the Kruskal-Wallis H Test with the SPSS 25 program and the Accuracy Level Test. The results of the research reveal that there are significant differences between the Altman, Springate, Zmijewski and Grover calculation models for predicting financial distress and Springate is the most accurate financial distress prediction model in predicting financial distress with an accuracy level of 73%.