Business and Accounting Education Journal

Pengaruh Persepsi Manfaat dan Persepsi Kemudahan Terhadap Minat Menggunakan E-Wallet dan Persepsi Kemudahan Dimediasi oleh Kepercayaan (Kasus Di Provinsi Daerah Istimewa Yogyakarta)

2023-11-14T06:44:19+07:00

The aims of this study is to examine the effect of perceived usefulness and perceived ease of use on interest in using e-wallet of the people of province DIY. This study also examines the ability of trust to mediate the effect of perceived ease on the interest of the people of DIY in using e-wallet. The population in this study is the people who using e-wallet in the province of DIY. The sampling technique used purposive sampling method with a total sample of 107 respondents. Data collection in this study used a questionnaire distributed in the form of a Google Form with the criteria of respondents being aged 20 to 40 years and had used e-wallet for transactions. The hypothesis in this study was tested using the Macro Hayes model in the SPSS program. The results of this study indicate that perceived usefulness and perceived ease have a positive effect on interest in using e-wallet. Trust is able to mediate the effect of perceived ease on interest in using e-wallet people in the province of DIY.

Pengaruh Motivasi Belajar, Sarana dan Prasarana dan Lingkungan Keluarga terhadap Kemandirian Belajar dengan Efikasi Diri sebagai Variabel Mediasi

2023-11-13T12:30:24+07:00

The purpose of this study was to examine the influence of learning motivation, facilities and infrastructure, and the family environment on learning independence with self-efficacy as a mediating variable. The type of research used in this research is quantitative. Data was collected by questionnaire and analyzed using SEM-PLS. The population in this study were 134 students majoring in office administration education at UNNES in 2022. The sampling technique uses a saturated sample technique with descriptive analysis and inferential analysis methods. The results showed that of the 7 (seven) hypotheses proposed, there were 2 (two) hypotheses that were rejected and 5 (five) hypotheses accepted, with the following details, learning motivation has a positive and significant effect on learning independence, as well as learning motivation mediated by self-efficacy has a positive and not significant effect, facilities and infrastructure have a positive and significant effect on learning independence, facilities and infrastructure mediated by self-efficacy have a positive and significant effect, family environment has a positive and significant effect on learning independence, environment family mediated self-efficacy has a positive and significant effect. Furthermore, self-efficacy has a positive and not significant effect on learning independence.

Peningkatan Aktivitas Belajar Ekonomi Melalui Model Pembelajaran Problem Based Learning di Kelas X2 SMAN 17 Surabaya

2023-11-13T12:39:15+07:00

The learning process in the classroom is not always successful, sometimes it experiences many obstacles or difficulties, influenced by various factors, ranging from interest in learning and models and methods in learning. In the initial observations that the researchers made, it was shown that X-2 students at SMAN 17 Surabaya had learning activities in economics lessons which were still relatively low, namely 61.9%. This class action research (CAR) aims to increase economic learning activities using the problem based learning model in class X-2 SMAN 17 Surabaya. This PTK research uses a collaborative model that is carried out for two cycles. As for the results, it can be concluded that the implementation of the problem-based learning model can increase economic learning activities in class X-2 students at SMAN 17 Surabaya. This is evidenced by an increase in the aspects of activity indicators in the learning process in the form of physical activity, mental activity and emotional activity where the average data on the results of each cycle there is an increase, namely in the activity of the first cycle the student's learning activity score was 70.0%. Then in cycle II activities experienced an increase with a learning activity score of 81.4%.

Pengaruh Usaha Kecil Menengah (UKM) Opak Gambir terhadap Kesejahteraan Masyarakat Dusun Sentul Desa Winongan Kabupaten Pasuruan

2023-11-13T14:13:21+07:00

This study aims to find out: 1). Small and Medium Enterprises opak gambir; 2). Community Welfare of Sentul Hamlet, Winongan Village; 3). The Influence of Opak Gambir Small and Medium Enterprises on the Welfare of the People of Sentul Hamlet, Winongan Lor Village.This study used a quantitative descriptive design using simple regression. Data were obtained using a closed questionnaire Likert scale and five alternative answers. The subject in this study was the owner of opak gambir UKM in Sentul Hamlet, Winongan Lor Village, Winongan District.

Pengaruh Motivasi Belanja Hedonis, Promosi Penjualan, dan Electronic Word of Mouth terhadap Perilaku Pembelian Impulsif Daring Mahasiswa Fakultas Ekonomi Universitas Negeri Semarang angkatan 2020 dengan Shopping Enjoyment sebagai Variabel Intervening

2024-03-19T10:56:11+07:00

Penelitian ini bertujuan untuk menganalisis pengaruh motivasi belanja hedonis, promosi penjualan, dan electronic word of mouth terhadap perilaku pembelian impulsif daring secara langsung maupun tidak langsung melalui shopping enjoyment. Populasi penelitian adalah mahasiswa Fakultas Ekonomi Universitas Negeri Semarang Angkatan 2020 dengan jumlah sampel 301 mahasiswa yang
diambil menggunakan teknik proportional random sampling. Metode pengumpulan data menggunakan kuesioner. Teknik analisis data menggunakan analisis statistik deskriptif, dan analisis Structural Equation Modeling-Partial Least Square (SEM-PLS). Hasil penelitian menunjukkan bahwa: (1) motivasi belanja hedonis, promosi penjualan, dan Shopping enjoyment berpengaruh positif dan signifikan terhadap perilaku pembelian impulsif daring secara langsung, (2) electronic word of mouth tidak berpengaruh terhadap perilaku pembelian impulsif
daring, (3) motivasi belanja hedonis, promosi penjualan, dan electronic word of mouth berpengaruh positif dan signifikan terhadap shopping enjoyment secara langsung, (4) shopping enjoyment dapat memediasi pengaruh motivasi belanja hedonis, promosi penjualan, dan electronic word of mouth terhadap perilaku pembelian impulsif daring.

Evaluasi Pelaksanaan Assesment Autentik dalam Pembelajaran Ekonomi di Sekolah Menengah Atas

2024-03-19T10:43:04+07:00

This study aims to determine the implementation of authentic assessments in economics learning in accordance with the 2013 curriculum at Muaro Jambi 6th State Senior High School and also to see whether there are any obstacles to economics teachers when implementing the 2013 curriculum in implementing authentic assessments. The research method used in this research is descriptive qualitative method using the stake evaluation model. Data collection techniques are in the form of observation, questionnaires, and literature studies on syllabus and lesson plans .The results of this study are (1) Authentic assessment procedures in economic learning are going well. At the planning stage, a percentage of 85.33% was obtained in the good category. At the implementation stage, a percentage of 77.7% was obtained in the sufficient category. At the yield stage, a percentage of 81.25% is obtained; (2) The teacher's constraints in implementing authentic assessment in economics learning are limited time constraints in one lesson, the many indicators of authentic assessment, and also the lack of student motivation in participating in innovative learning with authentic assessment and infrastructure that does not function properly.

Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak UMKM di Kabupaten Sukoharjo dengan Latar Belakakng Pendidikan sebagai Variabel Moderating

2024-03-19T10:51:32+07:00

Tujuan penelitian ini untuk mengetahui pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak UMKM di Kabupaten Sukoharjo dengan Latar Belakang Pendidikan sebagai Variabel Moderating. Populasi dalam penelitian ini seluruh wajib pajak UMKM dengan jenis perusahaan perseorangan sejumlah 273 UMKM. Penentuan sampel menggunakan simple random sampling dengan menggunakan rumus slovin diperoleh hasil 162 UMKM. Teknik pengumpulan sampel menggunakan angket (kuesioner) dengan bantuan google form. Teknik analisis yaitu analisis statistic descriptive dan analisis Moderated Regression Analysis (MRA). Hasil penelitian ini yaitu pengetahuan perpajakan dan kesadaran wajib pajak berpengaruh positif terhadap kepatuhan wajib pajak, latar belakang pendidikan memperkuat pengaruh antara pengetahuan perpajakan dan kesadaran wajib pajak terhadap tingkat kepatuhan wajib pajak.

Pengaruh Smartphone Addiction dan Keaktifan Berorganisasi melalui Manajemen Waktu sebagai Variabel Intervening terhadap Motivasi Belajar

2024-03-19T10:59:47+07:00

Penelitian ini bertujuan untuk mengetahui pengaruh smartphone addiction dan keaktifan berorganisasi terhadap motivasi belajar melalui manajemen waktu. Populasi penelitian ini adalah mahasiswa Pendidikan Akuntansi Universitas Negeri Semarang tahun 2020 berjumlah 163 mahasiswa dan sampel sebanyak 116 mahasiswa yang diambil dengan teknik proportional random sampling. Penelitian ini menggunakan pendekatan kuantitatif. Metode pengumpulan data dalam penelitian ini menggunakan kuesioner. Teknik analisis data yang digunakan dalam penelitian yaitu analisis statistik deskriptif. Uji hipotesis yang digunakan dalam penelitian yaitu uji parsial (uji t), uji analisis jalur (path analysis) dan uji sobel (sobel test). Hasil penelitian menunjukkan bahwa: 1) smartphone tidak berpengaruh terhadap motivasi belajar, 2) keaktifan berorganisasi dan manajemen waktu berpengaruh secara signifikan terrhadap motivasi belajar, 3) smartphone dan keaktifan berorganisasi berpengaruh secara signifikan terhadap manajemen waktu, 4) manajemen waktu tidak dapat memediasi pengaruh smartphone dan keaktifan berorganisasi terhadap motivasi belajar.

Analisis Manajemen UMKM Wanita (Studi Kasus pada UMKM Brambang Goreng Mongah-Mongah Sambal dan Bagor Classic di Desa Genengadal Kecamatan Toroh Kabupaten Grobogan

2024-03-19T11:40:20+07:00

This study aims to determine financial management, marketing management and human resource management (MSDM) in UMKM Brambang Goreng Mongah-mongah Sambal and Bagor Classic. This study used a qualitative approach with data collection techniques, namely observation, interviews and documentation. The data analysis method used is the Milles and Huberman model analysis which includes data reduction, data display (presentation of data), drawing conclusions (verification). The results of the study show that good financial management can help business founders monitor and control incoming and outgoing cash flows in the Brambang Goreng UMKM. The marketing management used is based on the marketing mix including product, price, place and promotion which can increase the number of customers and revenue. Human resource management (HRM) aims to improve the quality of employees. The conclusions of this study, financial management, marketing management and human resource management (MSDM) are important factors that can increase the income of women in Genengada village in Brambang Goreng SMEs. In order to increase business success, women need to strengthen their capacities in managing finances, developing innovative and sustainable marketing management and human resources.