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INDONESIA
Jurnal Promosi Pendidikan Ekonomi
Published by Universitas Muhammadiyah Metro
ISSN : 2337472     EISSN : 24429449     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : -
Articles 681 Documents
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PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING UNTUK MENENTUKAN HARGA JUAL PADA UMKM NURUL COOKIES AND BAKERY DESA DUKUHARUM KECAMATAN MEGALUH KABUPATEN JOMBANG Firda Zulfa Fahriani; Emy Sayidatun Nisa
Promosi: Jurnal Program Studi Pendidikan Ekonomi Vol 12 No 2 (2024): Promosi
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jp.v12i2.8901

Abstract

Currently there is more and more competition from small businesses. Especially in businesses that sell similar products. This is a threat for small business owners that must be acted upon immediately because it will affect the survival of their business. So business owners must be smarter in determining the selling price for their business products. Before determining the selling price, business owners must calculate the total cost of production first. The aim of this researcher is to analyze the calculation of the cost of production using the full costing method to determine the selling price for the UMKM Nurul cookies and bakery, Dukuharum village, Megaluh sub-district, Jombang regency. To be more conducive, this researcher used a qualitative research method with a case study approach. The data source uses data collection techniques using interviews, observation and documentation. The result of this research is the calculation of the cost of production using the company method to produce IDR 22,590,000. Meanwhile, calculating the cost of production using the full costing method produces IDR 27,519,000. To calculate the selling price using the company method it produces IDR 2,000. Meanwhile, the selling price calculation using the full costing method is Rp. 2,500. Because the calculation uses a calculation method that does not take into account costs that should be included in the detailed calculation of the cost of production, namely labor costs, fixed factory overhead costs such as water and electricity costs and other depreciation costs. Meanwhile, calculating the cost of production using the full costing method calculates all costs in detail.Keywords: Cost of Production, Full Costing Method, Selling Price.
Analisis Pengaruh Kepemilikan Asing dalam Memoderasi Karakteristik CEO terhadap Kualitas Pelaporan Keuangan Jessy Venessa; Mardianto Mardianto
Promosi: Jurnal Program Studi Pendidikan Ekonomi Vol 12 No 2 (2024): Promosi
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jp.v12i2.8956

Abstract

The purpose of this study is to determine the effect of CEO characteristics on the quality of financial statements with foreign ownership as moderation for non-financial companies listed on the IDX (Indonesia Stock Exchange) BEI from 2018 to 2022. The measurement of financial reporting quality in this study uses earnings management. However, the quality of financial statements is inversely proportional to earnings management so that the higher the earnings management value, the lower the quality of financial reporting in the company. This study has a population of 824 companies and after going through the sampling process obtained 378 companies or 1,890 data which became the research sample. The method applied in analyzing research data is using panel regression analysis and tested using Eviews. The results of the study indicate that CEO expertise, CEO gender, CEO age and CEO ownership have no significant effect on earnings management so that the hypothesis for these variables is not proven. The CEO tenure variable has a significant positive effect on earnings management and foreign ownership does not affect the relationship between CEO characteristics and earnings management.
ANALYSIS OF PRODUCTION COST STRUCTURE AND BUSINESS INCOME SALT BUSINESS IN PADEMAWU SUB-DISTRICT, PAMEKASAN DISTRICT Indah Septi Maulinda; Prasetyo Nugroho
Promosi: Jurnal Program Studi Pendidikan Ekonomi Vol 12 No 2 (2024): Promosi
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jp.v12i2.9006

Abstract

The purpose of this research is to find out: 1) To determine the production costs in the salt business in Pademawu District, Pamekasan Regency. 2) To determine the level of income of the salt business in Pademawu District, Pamekasan Regency. In this study the authors used a quantitative approach. The population in this study were salt farmers in Pademwau District. The sample used in this study was 50 respondents of salt farmers in Pademawu District. Researchers collected data by means of field observations, interviews and distributing questionnaires. The results of this study indicate that: 1) The cost structure in the salt business is 37.24% variable costs or Rp14,544,200 and 62.76% fixed costs or Rp24,509,440. 2) The income received by salt farmers amounted to Rp133,932,360 with revenue of Rp172,986,000 minus total costs of Rp39,053,640. The conclusion from the results of research that has been done by the author is that the expenditure of salt farmers is greatest at fixed costs
PENERAPAN MODEL PJBL DENGAN BERBASIS PERTANIAN INDUSTRIALUNTUK MENINGKATKAN KETERAMPILAN BERPIKIR KREATIF SISWA TEMA WIRAUSAHA Ita Purnami; Dian Indah Safitri
Promosi: Jurnal Program Studi Pendidikan Ekonomi Vol 11 No 2 (2023): Promosi
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/pro.v11i2.9090

Abstract

To increase children's interest in the agricultural sector, a technology-basedapplicative learning method is needed in the field of agriculture for elementaryschool students through media-based educational videos on agriculture andindustrial form and hands-on practice of making entrepreneurial-type products.The purpose of this research is to describe the model of project-based learning(PjBL) with based education and industrial agriculture to increase students' skillsand creativity in the theme of entrepreneurship. The method used in this researchis a quasi-experimental design in the form of a non-equivalent control group design.The subjects of this research were 19 students in grade VI of SD Negeri Tempurejo1. The data analysis techniques used are the normality test, the homogeneity test,and hypothesis testing. Based on the research results, it can be concluded that themodel of project-based learning (PjBL) based on industrial agriculture canimprove students' creative thinking in class VI entrepreneurial theme learning.
MEDIA EDUKASI BERBASIS PERTANIAN INDUSTRIAL MENINGKATKAN HASIL BELAJAR SISWA MATERI KEGIATAN EKONOMI Vivi Wahyuni; Elok Faiqotul Himmah; Dwi Yuntari
Promosi: Jurnal Program Studi Pendidikan Ekonomi Vol 11 No 2 (2023): Promosi
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/pro.v11i2.9091

Abstract

This study aims to explore the use of educational media based on industrialagriculture using Android applications to improve student learning outcomes inlearning economic activities in class IV SDN Jarit 01. This study uses quantitativeresearch with an experimental approach. The research participants consisted of 23fourth grade students from SDN Jarit 01. Data collection was carried out throughtests that produced numbers and statistics. The collected data were analyzed withdescriptive analysis techniques, where this technique is used to provide an overview of the collected data. Descriptive analysis involves statistical calculations such as mean (average), median (middle value), and standard deviation to describe the characteristics and variations of the data. From the data that has been analyzed through pretest and posttest scores, there is a very significant value in student learning outcomes after using Android-based educational media. In the pretest value (before using android-based educational media), students obtained an average of 68.9130, and after using educational media, student learning outcomes became 80.00. Referring to the analysis of learning outcomes proves that there is a significant influence between the use of media and student learning outcomes. The conclusion of the research results shows that the use of educational media based on industrial agriculture through Android applications contributes to improving student learning outcomes in terms of understanding concepts related to economic activities.
MEDIA PEMBELAJARAN BERBASIS PERTANIAN INDUSTRIAL UNTUK MENINGKATKAN KETERAMPILAN BERPIKIR KRITIS SISWA PADA MATERI KEGIATAN EKONOMI Wike Widyawat; Ilma Kamila Sulthon; Sudarti Sudarti; Rusdhiyanti Wuryaningrum
Promosi: Jurnal Program Studi Pendidikan Ekonomi Vol 11 No 2 (2023): Promosi
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/pro.v11i2.9092

Abstract

Science learning has an important role in equipping students to be more sensitive to the social problems around them. Students' critical thinking needs to emerge inlearning so that they are able to see things from various sides. This research aims to develop audiovisual-based learning media in the form of agricultural industry-based learning videos on IPAS material, namely "buying and selling activities as a means of fulfilling needs," which is interesting and effective in improving the critical thinking skills of class IV students at SDNU Padomasan Jombang, Jember. This research method is development research, which in its application goes through several stages, namely: potential and problems, data collection, product design, design validation, design revision, product trials, use trials, and mass production. The critical thinking indicators referred to are providing simple explanations, building basic skills, concluding, providing further explanations, and developing strategies and tactics. Critical thinking indicators created in each learning activity can be used to develop students' critical thinking by placing agricultural industry products close to the environment and students' lives. Validation of audio-visual learning media is carried out by validators to assess it in terms of material content, media design, and language. The results of the research show that the feasibility has an average of 93.2% from the language aspect, 91.1% from the material aspect, and 95% from the media presentation aspect. These values indicate that audio-visual media is categorized as very feasible.
MODEL PJBL DENGAN MEDIA LINKTREE UNTUK MENINGKATKAN HUBUNGAN GAYA BELAJAR DENGAN KEMAMPUAN BERPIKIR KRITIS SISWA Safina Aulia Putri; Gita Indah Pratiwi; Sudarti Sudarti; Rusdhianti Wuryaningrum Rusdhianti Wuryaningrum
Promosi: Jurnal Program Studi Pendidikan Ekonomi Vol 11 No 2 (2023): Promosi
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/pro.v11i2.9093

Abstract

This study aims to describe the relationship between visual, auditory, andkinesthetic learning styles and students' critical thinking skills, accompanied byLinktree learning media, in grade IV students. This research design usesquantitative research with a correlation approach. Data collection is donethrough a questionnaire and a test. Respondents in this study were 80 grade IVelementary school students at Bangsalsari 5 Jember. Hypothesis testing wascarried out using Spearman's rank correlation analysis and simple linearregression with a significance level of 0.05. The results of the study are asfollows: First, there is a significant relationship between visual learning stylesand critical thinking skills accompanied by Linktree learning media. Second,there is a significant relationship between auditory learning styles and criticalthinking skills accompanied by Linktree learning media. Third, there is arelationship between kinesthetic learning styles and critical thinking skills.Fourth, there is a relationship between visual, auditory, and kinesthetic learningstyles and critical thinking skills accompanied by Linktree learning media. Theresults of the significance test and the correlation coefficient for each learningstyle are as follows: The relationship between visual learning style and criticalthinking skills, with a significance of 0.000, has a correlation coefficient of 0.719.The relationship between auditory learning style and critical thinking skills, witha significance of 0.000, has a correlation coefficient of 0.672. The relationshipbetween kinesthetic learning style and critical thinking skills, with a significanceof 0.000, has a correlation coefficient of 0.686. The relationship between visual,auditory, and kinesthetic learning styles together (simultaneously) and criticalthinking skills with a significance of 0.000 has a correlation coefficient of 0.695.
PENGARUH FINANCIAL TECHNOLOGY, FINANCIAL LITERACY, DAN HEDONISM LIFESTYLE TERHADAP PENGELOLAAN KEUANGAN SISWA SMKN 4 SURABAYA Dhanis Ayu Priasiwi; Rochmawati Rochmawati
Promosi: Jurnal Program Studi Pendidikan Ekonomi Vol 11 No 2 (2023): Promosi
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/pro.v11i2.9094

Abstract

This research aims to determine the influence of financial technology, financialliteracy, and hedonism on the financial management of students at SMKN 4Surabaya. This type of research is ex-post facto research with research subjects,namely class XI students majoring in financial and institutional accounting atSMKN 4 Surabaya, totaling 102 students. The sampling technique used waspurposive sampling with a total of 64 students. The data analysis technique usesmultiple linear regression analysis with SPSS 25 software. The research resultsshow that (1) financial technology, financial literacy, and a hedonistic lifestylesimultaneously have a significant effect on students' financial management. (2)Financial technology has a positive and significant effect on students' financialmanagement. (3) Financial literacy has a positive and significant effect on students'financial management. (4) The hedonism lifestyle has a positive and significanteffect on students' financial management. The adjusted R square value in this studywas 50.5%, which means that the contribution of financial technology, financialliteracy, and a hedonism lifestyle to students' financial management was 50.5%,while the remaining 49.5% was influenced by other variables outside of thisresearch.
ANALISIS FAKTOR YANG MEMPENGARUHI PERILAKU INVESTASI MAHASISWA FAKULTAS EKONOMIKA DAN BISNIS UNIVERSITAS NEGERI SURABAYA Arlin Hana Madu; Moh. Danang Bahtiar
Promosi: Jurnal Program Studi Pendidikan Ekonomi Vol 11 No 2 (2023): Promosi
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/pro.v11i2.9095

Abstract

In the era of globalization, rapid economic development is increasingly makingindividuals in the management of their financial resources have to experienceimprovement. This study aims to determine and analyze the factors that influenceinvestment behavior, including financial literacy, income level, and lifestyle,simultaneously and partially affecting the investment behavior of UNESA Facultyof Economics and Business students. Based on the results of the t test, thesignificance value of the results of the analysis of the financial literacy variable was0.047, the income level was 0.134, and the lifestyle was 0.012. Partially, financialliteracy and lifestyle have an effect on investment behavior with a significance valueof <0.05, and the level of income has no effect partially because the significancevalue is >0.05. While the F test obtained a significance value of 0.001, This showsthat financial literacy, income level, and lifestyle partially influence the investmentbehavior of FEB Unesa students. Besides the t test and F test, the adjusted R valueis 0.385, meaning that 38.5% of investment behavior is influenced by financialliteracy, income level, and lifestyle. While 61.5% is influenced by other variablesnot explained in this study,
PENGARUH MEDIA PEMBELAJARAN INTERAKTIF BERBASIS SMARTPHONE MENGGUNAKAN APLIKASI CANVA TERHADAP MINAT DAN HASIL BELAJAR SISWA Dwi Lestari; Sri Kantun; Dwi Herlindawati
Promosi: Jurnal Program Studi Pendidikan Ekonomi Vol 11 No 2 (2023): Promosi
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/pro.v11i2.9096

Abstract

One aspect that teachers in learning activities must consider is the use of learningmedia. Appropriate learning media will impact students' learning interests so thatthey can easily capture and digest the material the teacher explains. The higher theinterest of students in learning activities, the results obtained by students will bemore optimal. This study aims to determine the significant influence of smartphonebased interactive learning media using Canva applications on learning interestsand student learning outcomes. The research method used is quasi-experimentalwith a non-equivalent control group design and two meetings. This study uses fiveresearch instruments: questionnaires, tests, interviews, observations, anddocuments. Data analyst techniques used in the study include the hypothesis test, ttest, and test path analysis. The results showed that there is a significant effect ofsmartphone-based interactive learning media using the Canva application onlearning interest, obtaining a value of 0.000<0.05; student learning interest onstudent learning outcomes obtained a value of 0.021< 0.05; and the effect ofsmartphone-based interactive learning media using the Canva application onlearning outcomes through student learning interest obtained a value of 0.031<0.05.

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