Ekuitas: Jurnal Pendidikan Ekonomi最新文献

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Pengaruh Faktor Kebudayaan dan Faktor Pribadi terhadap Perilaku Menabung Siswa SMK Negeri 1 Negara 文化和个人因素对国家SMK学生储蓄行为的影响
Ekuitas: Jurnal Pendidikan Ekonomi Pub Date : 2021-06-29 DOI: 10.23887/ekuitas.v9i1.28399
Komang Trilia Intayani, Made Ary Meitriana
{"title":"Pengaruh Faktor Kebudayaan dan Faktor Pribadi terhadap Perilaku Menabung Siswa SMK Negeri 1 Negara","authors":"Komang Trilia Intayani, Made Ary Meitriana","doi":"10.23887/ekuitas.v9i1.28399","DOIUrl":"https://doi.org/10.23887/ekuitas.v9i1.28399","url":null,"abstract":"The purpose of this study is to determine the influence of cultural factors and personal factors on saving behavior. The sample technique used in this study was purposive sampling as many as 134 students. Data collection methods in this study using a questionnaire and interviews. The data analysis technique used multiple linear regression analysis through the T test and F test. The results of this study indicate that partially cultural factors and personal factors have a positive and significant effect on saving behavior with a cultural factor significance value of 0.001 and a personal factor significance value of 0.000. Simultaneously, cultural factors and personal factors have a positive and significant effect on saving behavior with a significance value of 0.000.","PeriodicalId":164612,"journal":{"name":"Ekuitas: Jurnal Pendidikan Ekonomi","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131787757","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Luas Lahan, Modal dan Jumlah Produksi Terhadap Pendapatan Petani Sayur di Kecamatan Baturiti 巴杜里蒂街的大片土地、资本和生产总量对蔬菜农民收入的影响
Ekuitas: Jurnal Pendidikan Ekonomi Pub Date : 2021-06-29 DOI: 10.23887/ekuitas.v9i1.27562
I. A. M. Pradnyawati, Wayan Cipta
{"title":"Pengaruh Luas Lahan, Modal dan Jumlah Produksi Terhadap Pendapatan Petani Sayur di Kecamatan Baturiti","authors":"I. A. M. Pradnyawati, Wayan Cipta","doi":"10.23887/ekuitas.v9i1.27562","DOIUrl":"https://doi.org/10.23887/ekuitas.v9i1.27562","url":null,"abstract":"This research aimed examine the impact of land area, capital and the total of production on the income of vegetable farmers in Baturiti District. The population in this study is all farmers who have a vegetable farming business in Baturiti District. Researchers took samples from four villages, the majority of which are vegetable farmers, namely Candikuning Village, Batunya Village, Bangli Village and Baturiti Village. The data collectied by questions given to vegetable farmers, and its analysised by multiple linear regression analysis. The results showed that (1) there was a significant simultaneous effect between land area, capital and the total production on income, (2) there was a positive and partially significant effect between land area, capital and the total of production on income. This study shows the contribution of the variable land area, capital and total production to income amounted to 44.2%, while the remaining 55.8% is influenced by other variables not examined in this study.","PeriodicalId":164612,"journal":{"name":"Ekuitas: Jurnal Pendidikan Ekonomi","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127078172","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 13
Analisis Sistem Informasi Akuntansi Pengeluaran Kas pada CV Macarindo Berkah Group Jember 金边 CV Macarindo Berkah 集团现金支出会计信息系统分析
Ekuitas: Jurnal Pendidikan Ekonomi Pub Date : 2021-06-29 DOI: 10.23887/ekuitas.v9i1.31111
T. Tiara, F. Winarni, Sri Kantun
{"title":"Analisis Sistem Informasi Akuntansi Pengeluaran Kas pada CV Macarindo Berkah Group Jember","authors":"T. Tiara, F. Winarni, Sri Kantun","doi":"10.23887/ekuitas.v9i1.31111","DOIUrl":"https://doi.org/10.23887/ekuitas.v9i1.31111","url":null,"abstract":"This study analyses the Accounting Information System (AIS) of CV Macarindo Berkah Group Jember’s Cash Expenditures. Data collection was carried out by document and interview methods. The data analysis method used is descriptive evaluative. The results showed that the AIS cash disbursements of CV Macarindo Berkah Group Jember were by the applicable AIS standards with a suitability level of 79%. The suitability consists of AIS components of cash disbursements, documents, accounting records, functions, and document flowcharts. So it can be concluded that it follows the applicable AIS standards, but not maximally due to several shortcomings, including the absence of activity to approve supplier invoices, no petty cash disbursement journal, and no cash fund holder function. Based on the results obtained, the authors submit suggestions to CV Macarindo Berkah Group Jember to continue to improve the AIS cash disbursement by studying AIS standards and recruiting employees who better understand the AIS cash disbursements.","PeriodicalId":164612,"journal":{"name":"Ekuitas: Jurnal Pendidikan Ekonomi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129560766","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Gerakan Literasi Finansial di SMA Kabupaten Kubu Raya Kalimantan Barat
Ekuitas: Jurnal Pendidikan Ekonomi Pub Date : 2021-06-29 DOI: 10.23887/ekuitas.v9i1.32710
Heni Kuswanti, Maria Ulfah
{"title":"Gerakan Literasi Finansial di SMA Kabupaten Kubu Raya Kalimantan Barat","authors":"Heni Kuswanti, Maria Ulfah","doi":"10.23887/ekuitas.v9i1.32710","DOIUrl":"https://doi.org/10.23887/ekuitas.v9i1.32710","url":null,"abstract":"The purpose of this study was to determine how the financial literacy movement with indicators of class basis, school cultural basis and community basis in Senior High School Kubu Raya Regency, West Kalimantan. The method used was a descriptive method with a survey form. The research subject was an economic teacher, data collection was done by interview and a questionnaire using google form. The data analysis step used the Interactive Analysis Model from Miles and Huberman. The technique of checking the validity of the data used source triangulation, technique triangulation, and participant extension. The results showed that there was no financial literacy movement in Senior High School Kubu Raya, West Kalimantan. In the school-based indicator there has never been any financial literacy training and there has been no application of the value of financial literacy in learning. On the school cultural basis indicator, there were no variations in books and financial literacy props, the frequency of borrowing financial literacy reading materials is limited to borrowing economic textbooks in the library, there were no financial literacy activities and policies, the presentation of financial literacy information was only on economic subjects, there were no sites related to financial literacy, there were no school bank while only a small number of school cooperations are active. In the community-based indicator, there were no supporting tools and media for financial literacy and there was no involvement of parents and the community in developing financial literacy.","PeriodicalId":164612,"journal":{"name":"Ekuitas: Jurnal Pendidikan Ekonomi","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124517436","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Faktor-Faktor Penentu Kualitas Penyerapan Anggaran Dana Desa 影响农村资金吸收质量的因素
Ekuitas: Jurnal Pendidikan Ekonomi Pub Date : 2021-06-29 DOI: 10.23887/ekuitas.v9i1.26573
Kadek Krisna Desiantini, Made Aristia Prayudi
{"title":"Faktor-Faktor Penentu Kualitas Penyerapan Anggaran Dana Desa","authors":"Kadek Krisna Desiantini, Made Aristia Prayudi","doi":"10.23887/ekuitas.v9i1.26573","DOIUrl":"https://doi.org/10.23887/ekuitas.v9i1.26573","url":null,"abstract":"This study aims to determine the effect of the quality of budget planning, the level of community participation, and leadership characteristics on the quality of village fund budget absorption. This research was conducted in 30 villages in Buleleng Regency with 150 respondents. This type of research uses quantitative methods using primary and secondary data. The sampling technique used is purposive sampling. The data is processed using multiple linear regression analysis test. The results showed that the quality of budget planning, the level of community participation, and leadership characteristics positively and significantly affected the quality of village budget absorption.","PeriodicalId":164612,"journal":{"name":"Ekuitas: Jurnal Pendidikan Ekonomi","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114572827","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Influence of the Covid-19 Pandemic on the Financial Performance of Construction SOEs Listed on the Indonesia Stock Exchange 新冠肺炎疫情对在印尼证券交易所上市的建筑类国有企业财务绩效的影响
Ekuitas: Jurnal Pendidikan Ekonomi Pub Date : 2021-06-29 DOI: 10.23887/ekuitas.v9i1.34110
Alvia Herna Tertia, W. Subroto
{"title":"The Influence of the Covid-19 Pandemic on the Financial Performance of Construction SOEs Listed on the Indonesia Stock Exchange","authors":"Alvia Herna Tertia, W. Subroto","doi":"10.23887/ekuitas.v9i1.34110","DOIUrl":"https://doi.org/10.23887/ekuitas.v9i1.34110","url":null,"abstract":"This study aims to determine the effect of the Covid-19 Pandemic on the financial performance of BUMN companies in the construction sector listed on the Indonesia Stock Exchange for the 2016-2020 quarterly period and its development based on the assessment contained in the Decree of the Minister of State-Owned Enterprises Number: KEP-100 / MBU. / 2002. This study uses technical trend analysis. In this study, the population used is a state-owned company in the construction sector listed on the Indonesia Stock Exchange for the 2016-2020 quarterly period. There are four companies. The data collection technique used is documentation in the form of company financial reports for 2016-2020 and uses evaluation techniques based on the Decree of the Minister of State-Owned Enterprises Number: KEP-100 / MBU / 2002. The study results based on trend analysis indicate that the Covid-19 pandemic influences the financial performance of BUMN in the construction sector in the form of a decrease in the company's financial performance.","PeriodicalId":164612,"journal":{"name":"Ekuitas: Jurnal Pendidikan Ekonomi","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115363601","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
Persepsi dan Pemahaman Pelaku Usaha Terhadap Pentingnya Laporan Keuangan pada UMKM 企业对UMKM财务报表重要性的感知和理解
Ekuitas: Jurnal Pendidikan Ekonomi Pub Date : 2021-06-29 DOI: 10.23887/ekuitas.v9i1.34373
Mohammad David Santiago, Sri Dwi Estiningrum
{"title":"Persepsi dan Pemahaman Pelaku Usaha Terhadap Pentingnya Laporan Keuangan pada UMKM","authors":"Mohammad David Santiago, Sri Dwi Estiningrum","doi":"10.23887/ekuitas.v9i1.34373","DOIUrl":"https://doi.org/10.23887/ekuitas.v9i1.34373","url":null,"abstract":"This study aims to see the perceptions and understanding of entrepreneurs of Micro, Small and Medium Enterprises (MSMEs) on the importance of financial reports.\" This research is a type of quantitative descriptive research. This study uses primary data obtained from the results of a questionnaire distributed to 70 MSME actors in the famous Tulungagung Regency in 19 Districts. The results showed that MSME actors in Tulungagung Regency have shown good perceptions as evidenced by the results of the research that on average reports are ready to prepare financial reports in a business, including to see business development, support business interests such as tax interests and the interest of applying for credit to the bank. as additional capital. Good perceptions of these students by experience or experience running a business and educational background. However, the understanding of MSME actors in Tulungagung still needs to be improved because there are still business actors in Tulungagung who do not see how to prepare financial reports according to standards that support them to help financial reports, this is due to the factor of human resource competence built by educational background. There are some business actors who do not know the concept of journalizing transactions, even though this is the basis for preparing financial reports.","PeriodicalId":164612,"journal":{"name":"Ekuitas: Jurnal Pendidikan Ekonomi","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131649701","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 8
Implementasi Model Pembelajaran Patriot untuk Mengembangkan Kemampuan Mengelola Usaha Mahasiswa 实现爱国者学习模式,培养学生管理能力
Ekuitas: Jurnal Pendidikan Ekonomi Pub Date : 2021-06-29 DOI: 10.23887/ekuitas.v9i1.35966
N. Suharsono
{"title":"Implementasi Model Pembelajaran Patriot untuk Mengembangkan Kemampuan Mengelola Usaha Mahasiswa","authors":"N. Suharsono","doi":"10.23887/ekuitas.v9i1.35966","DOIUrl":"https://doi.org/10.23887/ekuitas.v9i1.35966","url":null,"abstract":"This study was conducted to explore the existence of entrepreneurial learning patterns that can be used to develop students' business management skills through the implementation of the PATROT model after the COVID-19 pandemic. This effort was carried out through the implementation of the PATRIOT model with five online class facilities, an entrepreneurship laboratory, and field observations for the Undiksha Young Entrepreneur Association (YES) group. Field activities are based on the idea that increasing the ability to innovate creatively, the courage to face risks, and turning challenges into opportunities are the basic characteristics that shape the entrepreneurial behavior of college graduates. Learning activities are carried out by integrating activities in the Undikaha e-learning class (synchronous and asynchronous) and through SIPEJAR FE UM. This exploratory research was conducted in 5 classes of FE Undiksha Singaraja students, and 5 classes of partner students of FE UM offering 2020 who took the Entrepreneurship course. Data were obtained through document review and student questionnaires about the effectiveness of learning which were analyzed descriptively according to the characteristics of the information and content analysis according to the message content. The results of the study indicate that there are five components of learning activities that can be integrated or combined to develop the ability to take business actions. The five components are: online information search, learning interaction (synchronous vs asynchronous), job training (group vs independent), assessment (process vs outcome), and feedback and follow-up. The results of the study indicate that the ability to manage a business can be improved through a cooperative mechanism in group work, with the supervisor and project partners. The findings of this study should be continued by testing the effectiveness of learning patterns and scenarios for integrating online work activities, KWU laboratory assignments and business partnerships with practitioners.","PeriodicalId":164612,"journal":{"name":"Ekuitas: Jurnal Pendidikan Ekonomi","volume":"343 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133153950","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Kesadaran Wajib Pajak, Kewajiban Moral, Tingkat Pendidikan dan Kondisi Keuangan pada Kepatuhan Wajib Pajak Kendaraan Bermotor 纳税人认识、道德义务、教育水平和财务状况对汽车纳税人合规的影响
Ekuitas: Jurnal Pendidikan Ekonomi Pub Date : 2021-06-29 DOI: 10.23887/ekuitas.v9i1.27583
Kadek Ayu Widia, I. N. Yasa
{"title":"Pengaruh Kesadaran Wajib Pajak, Kewajiban Moral, Tingkat Pendidikan dan Kondisi Keuangan pada Kepatuhan Wajib Pajak Kendaraan Bermotor","authors":"Kadek Ayu Widia, I. N. Yasa","doi":"10.23887/ekuitas.v9i1.27583","DOIUrl":"https://doi.org/10.23887/ekuitas.v9i1.27583","url":null,"abstract":"The objective of this present study is to use the variable awereness of taxpayers, moral obligations, education level and financial condition of taxpayer compliance. This study was carried out at the Joint Office of Samsat Karangasem Regency. Population of this study is the taxpayer of two-wheeled motor vehicles registered at the Joint Office of Samsat Karangasem Regency, amounting to 327,256 units. The method of determining the sample is the accidental sampling method and obtained a total sample of 348 respondents. The questionnaire is filled via online, particularly with google form to avoid the danger of Covid-19. Data that has been collected is then tested in advance with descriptive ststisticsl tests, test instruments, test classic assumptions, and proceed with hypothesis testing Quantitative analysis techniques applied in this study are multiple regression techniques. Other hypothesis tests are t test and R2 with SPSS version 21 for windows. Findings of this study indicated taxpayer compliance is influenced by several variables including taxpayer awareness (X1), moral obligation (X2), education level (X3), financial condition (X4) positively and significantly.","PeriodicalId":164612,"journal":{"name":"Ekuitas: Jurnal Pendidikan Ekonomi","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127749778","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Kepuasan Masyarakat terhadap Pelayanan Publik pada UPTD. Pelayanan Pajak dan Retribusi Daerah Provinsi Bali 公众对UPTD的公共服务的满意。巴厘岛省税与报应服务
Ekuitas: Jurnal Pendidikan Ekonomi Pub Date : 2021-06-29 DOI: 10.23887/ekuitas.v9i1.28324
Ni Kade Sri Purnawati, I. N. Sujana
{"title":"Kepuasan Masyarakat terhadap Pelayanan Publik pada UPTD. Pelayanan Pajak dan Retribusi Daerah Provinsi Bali","authors":"Ni Kade Sri Purnawati, I. N. Sujana","doi":"10.23887/ekuitas.v9i1.28324","DOIUrl":"https://doi.org/10.23887/ekuitas.v9i1.28324","url":null,"abstract":"This study aims to determine community satisfaction with public services seen from the indicators of requirements, procedures, completion time, costs/tariff, product specifications for service types, executive competence, executor behavior, complaint handling, suggestions and input, facilities and infrastructure and the overall community satisfaction index. The number of samples taken was 399 respondents with accidental sampling technique. Methods of data collection using questionnaires, interviews, and documentation. The data analysis technique uses descriptive data analysis. The results of the research show that the requirement indicators get a good category, procedure indicators get a good category, completion time indicators get a bad category, cost/tariff indicators get a good category, service type specification product indicators get a good category, executor competency indicators get a good category, indicators the behavior of the implementer is in a good category, the indicators for handling complaints, suggestions and inputs are in good categories, indicators for facilities and infrastructure are in good categories, the overall community satisfaction index is in good categories.","PeriodicalId":164612,"journal":{"name":"Ekuitas: Jurnal Pendidikan Ekonomi","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127598217","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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