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Economic Education Analysis Journal
Published by Universitas Negeri Semarang
ISSN : 22526544     EISSN : 2502356X     DOI : 10.15294
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education Other
Manuscripts for Economic Education Analysis Journal should fall within one of the following categories: Research in economics education: Original theoretical and empirical studies dealing with the analysis and evaluation of teaching methods, learning attitudes and interests, materials, or processes. Economics content: Substantive issues, new ideas, and research findings in economics that may influence or can be used in the teaching of economics. Economics instruction: Innovations in pedagogy, hardware, materials, and methods for treating traditional and newer subjects. Issues involving the way economics is taught are emphasized. Online: The Online section identifies exemplary material for teaching and learning economics that is interactive or otherwise not conducive to traditional printed-page format. It features noncommercial work by economists and educators who are creating teaching materials using innovative electronic technology. Features and information: Reports on the status and events that influence academic economists (the labor market, status of women and minorities, and developments within graduate and undergraduate programs).
Arjuna Subject : Umum - Umum
Articles 1,510 Documents
 147   148   149   150   151 
Type of Industry and Environmental Disclosure Quality: Evidence from Developing Country Retnoningrum Hidayah; M Akmal; Dhini Suryandari; Indah Fajarini Sri Wahyuningrum; Trisni Suryarini; I N Kayati; Linda Agustina; Fian Tri Rohmah; Anwar Zahid; Prabowo Yudo Jayanto
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.75480

Abstract

The activities of company give a distinct pollution on the natural environment and communities. This paper aims to examine how the role of type of industry influences the quality of environmental disclosures with multi-theories. The research population is non-financial companies listed on the Indonesia Stock Exchange (IDX). The results point out that profitability could not effects on the environmental disclosure quality. Moreover, type of industry has no effect on environmental disclosure quality. In addition, the type of industry cannot moderate the relationship between profitability and the quality of environmental disclosures. This research proves the type of industry is unable to guarantee the level of quality of environmental disclosure by companies. The level of environmental disclosure quality tends to depend on management awareness in each management. This study give contribution for literature review that legitimacy theory could not be implemented. The large companies do not always prioritize environmental disclosure quality.
Related of Whistleblowing System, Academic Funding, and the Implementation of a Green Campus: A Literature Study Siti Arifah; Utpala Rani; Octavia Lhaksmi Pramudyastuti
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.77138

Abstract

This study aims to provide an overview of the development of research related to whistleblowing systems, academic funding, and the implementation of green campuses. This research method uses a literature study, using 811 papers obtained from the scopus.com page and then analyzed using the VOSviewer application. The results of this study show that the number of publications on the topic under study from year to year tends to decrease. Some often-discussed variables include accountability, implementation, compliance, and effectiveness. Authors who publish a lot on this topic are Lewis, D., Vandekerckhove, W., Brown, A.J., and Chang, Y. The conclusion of this study shows that on the topic of the whistleblowing system, academic funding, and the implementation of green campuses, it is still very possible to be developed again because of the need to create a better green campus, so that the implementation of whistleblowing must be maximized and need to pay attention to funding.
How Does Dynamic Capability Affect Competitiveness? Environmental Dynamics as a Moderating Variable Ahmad Sehabuddin; Joko Widodo; Indri Murniawaty; Ubaedul Musthofa; Risanda Alirastra Budiantoro; Damas Gianlugi Alrizqi
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.77139

Abstract

This study aims to determine how the influence of dynamic capability variables on entrepreneurial competitiveness is moderated by environmental dynamics variables in the association of young Indonesian entrepreneurs in Semarang City. This research is a type of quantitative research, with a sample in the study totalling 171 respondents. The data analysis technique used in this research is structural equation modelling. The results of this study indicate that adaptive capabilities, absorptive capabilities and innovative capabilities affect entrepreneurial competitiveness. On the other hand, adaptive capabilities and innovative capabilities affect entrepreneurial competitiveness moderated by environmental dynamics, but absorptive capabilities have no effect on entrepreneurial competitiveness moderated by environmental dynamics. The conclusion of this study is that adaptive capabilities, absorptive capabilities and innovative capabilities affect entrepreneurial competitiveness. Environmental dynamics are able to moderate adaptive capabilities and innovative capabilities with competitiveness, but environmental dynamics are not able to moderate the effect of absorptive capabilities with competitiveness.
Environmental Cost Allocation Model: Sustainability Local City in Indonesia Nanik Sri Utaminingsih; Maylia Pramono; Andri Prastiwi; Retno Indah Hernawati; Monica Rahardian Ary Helmina
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.77140

Abstract

This study aims to test a model for determining environmental cost allocation in local governments in Indonesia. Factors that are expected to contribute to this cost allocation determination model include gross regional domestic product, investment, population and local revenue. The population in the study were districts in Central Java province totalling 35 districts. The data analysis used in this study is a mediation regression model. This study uses quantitative data, where the data used in the study are obtained from the financial statements of each district in Central Java Province and the regional revenue and expenditure budgets of each district in Central Java Province. The results of this study prove that there is an influence of gross domestic product, population and local revenue on the determination of total environmental costs. However, investments made by local governments have no effect on the allocation of environmental costs that have been determined.
The Determinant of Sustainability Report Disclosure Maylia Pramono Sari; Nafiatus Sakinah; Nanik Sri Utaminingsih; Surya Raharja
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.77141

Abstract

The aim of this study was to evaluate and confirm the influence of the determinant of Sustainability Report Disclosure with the audit committee meeting acting as a moderating variable. LQ45 firms that were listed on the Indonesia Stock Exchange (IDX) between 2017 and 2020 made up the study's sample (42 companies). Purposive sampling was the method of sampling that was employed in this investigation which included 113 analytical units to acquire data for this study. These methods included obtaining annual reports and sustainability reports for the LQ45 company from the IDX official website. This study's data analysis method included both moderating regression analysis (MRA) and panel data regression analysis with the chosen model being the Fixed Effect Model (FEM). The analysis of this study's data shows that leverage has a negative impact on the disclosure of sustainability reports, company size has no impact, and profitability has a positive impact on the disclosure of sustainability reports. The audit committee meeting can moderate (weaken) the relationship between profitability and sustainability report disclosure, but can it moderate the relationship between leverage and firm size on sustainability report disclosure.
Developing a Sustainable Technical Work with Environmental Augmented Reality on Innovative Modul Training Dessy Seri Wahyuni; Gede Ariadi; Ketut Agustini; I Nengah Eka Mertayasa
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.77142

Abstract

The present research aimed to reveal whether an augmented reality (AR) direction method would result in more rapid job accomplishment times, reduce mental workload, and have limited faults for simple duties in operational programming. This paper proposes a marker-based mobile AR application called SIPEMA-AR to improve the sustainable, innovative training module to provide interactive content in the form of work instructions for the water meter reading process in the context of a regional water company of workers’ training. Previous research on technical work which directly compared AR directions to conventional direction methods (e.g., paper) appeared which AR directions can increase technical work. However, this needed to be more accurate for modest duties in an operational setting. Applicants fulfilled modest technical tasks on the SIPEMA-AR application utilizing AR and paper command methods. The research results indicate that AR instruction has a significant influence on the time needed to do the task could be categorized as fast and the mental of workload could be categorized as low. Using AR instructions before paper instructions provides training that sustainably builds on paper instructions. The SIPEMA-AR application can be used as a support for modest tasks that focus on operational work. The SIPEMA-AR application can avoid problems that occur in operational work. This is because the time, effort, and funds needed in operational work can be minimized and provide maximum results.
Sustainability Report and Audit Fee: Evidence from Manufacturing Companies Saripah Saripah; Dhini Suryandari
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.77223

Abstract

Financial reports are used as a basis for decision making and need to disclose information on the entity's social responsibility for the environment presented in the sustainability report. Companies are required to disclose a sustainability report to protect the environment, social and natural resources. The financial statements are presented in a valid and relevant manner so they must be audited by an independent party. The audit process raises audit fees where the more a company discloses a sustainability report, the more it will have an impact on the audit process which will affect the audit fee. In this case the auditor and the company must consider the factors that can affect the audit fee. The purpose of this study is to find empirical evidence regarding the influence of audit committees, firm complexity and profitability on audit fees moderated by firm size. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. While the sample is 45 with 135 units of research analysis. The sampling technique is purposive sampling. The analytical method used to test the hypothesis is moderation regression analysis with SPSS Statistics 26. The results of this study prove that audit committees have a significant negative effect on audit fees, company complexity and profitability have no effect on audit fees, company size can weaken the influence of audit committees on audits fees, but cannot moderate the effect of company complexity and profitability on audit fees.
Analysis of the Indonesian Supreme Audit Institution’s Strategic Response to the SDGs Program A. Rahman; W. Elfajri; R. Kartika; Yuskar Yuskar
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.77227

Abstract

This study aims to map the strategic response of the Supreme Audit Institution of the Republic of Indonesia (Indonesian SAI) contained in the strategic plan to SDG issues. Then this research analyzes which of the 17 SDGs targets are the focus of BPK's performance audit. Finally, it analyzes the alignment of BPK's strategic responses that appear in the strategic plan document with the implementation of BPK's performance audit related to SDGs. This research was conducted using a thematic analysis approach, using NVIVO software. The results of the study provide input to BPK policy or regulation, namely so that the strategic responses that appear in the Indonesian SAI’s Strategic Plan and the selected audit policies are in line with the concept of Sustainable Development Goals.
Financial Performance and PROPER Ratings Impact on Corporate Environmental Responsibility Disclosure Niswah Baroroh; Indah Anisykurlillah; F. R.W. Rizkiana; R. Setiyaningrum
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.78199

Abstract

The corporate disclosure of environmental responsibility for companies is crucial in building transparency, trust and maintaining sustainability, showing their commitment to environmental sustainability. Corporate sustainability is closely related to the company's financial performance and external assessment. This research purposed to analyze the profitability, size and leverage as the corporate financial performance and PROPER rating as the external assessment on environmental evaluation. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021. This study uses panel data regression analysis with a regression model in the form of Random Effect Model and Moderating Regression Analysis using E views 12. The results of this study indicate that the average of environmental disclosure in Indonesian companies is still relatively low, and the environmental performance is in moderate condition. Profitability, leverage and company size can’t influence the environmental disclosure. And then, the environmental performance variable as a moderating variable cannot strengthen or weaken the effect of profitability, leverage and company size on corporate social responsibility disclosure. Future research is expected to look for other variables that are more closely related to corporate social responsibility disclosure.
Environmental Accounting System Model in the Era Artificial Intelligence and Blockchain Technology: A Bibliometric Analysis Richatul Jannah; Maylia Pramono Sari; Nanik Sri Utaminingsih; W. N. Halimah; P. T. Pradana; D. A. Rahmawati
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.78527

Abstract

Environmental accounting in the era artificial intelligence and blockchain technology is also being considered as a new direction. Artificial intelligence and blockchain technology have revolutionized how organizations carry out transactions and store information. This research aims to describe publication activity evolution, broaden the knowledge, identify the most representative authors and journals, and offer insight into potential new directions, especially regarding environmental accounting system model in the era artificial intelligence and blockchain technology. This research follows a process of systematic literature review. The publications used in this study are from 2009 to 2023. The data used in this study came from 77 sources in the form of 27 articles, 7 book chapters, 24 conference papers, 5 conference reviews, 13 editorials, and 1 short survey from 2018 to 2023. Network visualization result shows research related to the influence of these technologies has not been done much and works analyzing these influences are scarce especially about environmental accounting model recently. The findings of this study serve as a reference and provide direction for future researchers and provide mapping related to environmental accounting system model in the era artificial intelligence and blockchain technology. More research on the influence of these technologies are needed.

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