Economic Education Analysis Journal https://journal.unnes.ac.id/sju/index.php/eeaj <p style="text-align: justify;">Economic Education Analysis Journal [<a href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&amp;1333562409&amp;1&amp;&amp;">P-ISSN 2252-6544</a> | <a href="http://u.lipi.go.id/1453767159">E-ISSN 2502-356X</a>&nbsp;| DOI&nbsp;10.15294/eeaj] <strong>&nbsp;</strong>is a scientific periodical published by the Department of Economics Education, Faculty of Economics, Universitas Negeri Semarang.&nbsp;This journal publishes original research and conceptual analysis of economic, accounting, cooperative and office administration education.</p> <p><a href="https://scholar.google.co.id/citations?user=e41qT2QAAAAJ&amp;hl=id" target="_blank" rel="noopener"><img src="http://akfimedia.weebly.com/uploads/7/9/3/8/7938065/googlescholar-150-px.png" alt=""></a><a href="https://sinta.kemdikbud.go.id/journals/detail?id=4338" target="_blank" rel="noopener"><img src="http://akfimedia.weebly.com/uploads/7/9/3/8/7938065/sinta-150-px.png" alt=""></a><a href="https://app.dimensions.ai/discover/publication?and_facet_source_title=jour.1279448" target="_blank" rel="noopener"><img src="http://journal.walisongo.ac.id/public/site/images/psikohumaniora/DIMENSIONS_INDEX1.png" alt=""></a><a href="https://garuda.kemdikbud.go.id/journal/view/9940" target="_blank" rel="noopener"><strong><img src="http://journal.walisongo.ac.id/public/site/images/psikohumaniora/GARUDA1.png" alt=""></strong></a></p> <p style="text-align: justify;">&nbsp;</p> en-US eeaj@mail.unnes.ac.id (Ratieh Widhiastuti, S.Pd., M.Si.) eeaj@mail.unnes.ac.id (Wisudani Rahmaningtyas S.Pd., M.Pd) Sun, 30 Oct 2022 00:00:00 +0700 OJS 3.1.1.2 http://blogs.law.harvard.edu/tech/rss 60 Analysis of Budgetary Slack Trigger Determinants in State Universities https://journal.unnes.ac.id/sju/index.php/eeaj/article/view/61663 <p>This study aims to analyze the factors that are thought to influence the occurrence of budgetary slack. The method used in this study is a quantitative approach, with a research sample of 50 active employees at the State University of Semarang. The data processing method used in this study is multiple linear regression using SPSS 26 software. Based on the analysis that has been carried out, several research results obtained that budget participation, organizational commitment and self-esteem have a significant negative effect on the occurrence of Budgetary Slack. This means that when a company is able to increase the budget participation of its employees and is supported by the high organizational commitment of its employees, it will significantly minimize the occurrence of fraudulent financial reporting such as Budgetary Slack. Furthermore, information asymmetry and self-esteem variables have a significant positive effect on the occurrence of Budgetary Slack.</p> Suprapti Suprapti, Ariyani Widyastuti, Avi Budi Setiawan ##submission.copyrightStatement## https://journal.unnes.ac.id/sju/index.php/eeaj/article/view/61663 Sun, 30 Oct 2022 00:00:00 +0700 Comparison of Student's Learning Success Between Problem Solving Methods and Recitations in Learning Public Relations and Protocollability https://journal.unnes.ac.id/sju/index.php/eeaj/article/view/61664 <p>This study aimed to determine the difference in the level of student learning success using the Problem-Solving method and the Recitation method in learning Automation of Public Relations and Protocol Governance at SMK Negeri 3 Padang using Quasi-Experimental type with Noneequivalent Control Group Design. The population of this study was 61 students with a sample of all parts of the population. The sampling technique was Total Sampling. The research instrument was in the form of test questions. The data analysis technique used was descriptive analysis, Prerequisite Analysis Test, namely Normality Test and Homogeneity Test, N-Gain Score Test, Wilcoxon Test, and Mann Whitney Test. Data processing used SPSS Version 22. The results showed an N-Gain Score of 0.27, G &lt; 0.3 (low category). The results of hypothesis testing are: (1) There were differences in student learning outcomes before and after using the Problem-Solving method with a significance value of 0.002 &lt; 0.005. (2) There was no difference in student learning outcomes before and after using the Recitation method with a significance value of 0.399 &gt; 0.05. (3) There was no difference in student learning outcomes between those using the Problem Solving method and the Recitation method with a significance value of 0.435 &gt; 0.05.</p> Utari Wulandari, Efni Cerya ##submission.copyrightStatement## https://journal.unnes.ac.id/sju/index.php/eeaj/article/view/61664 Sun, 30 Oct 2022 00:00:00 +0700 Impact of MSME Tax Incentive Policy Affected by Covid-19 on Tax Compliance https://journal.unnes.ac.id/sju/index.php/eeaj/article/view/61665 <p>This study aimed to analyze the existence of government policies regarding MSMEs Tax Incentives affected by COVID-19 on MSMEs tax compliance. This type of research was descriptive qualitative with a case study approach. All data collected in this study was obtained by conducting interviews and direct observations of MSMEs actors who applied for MSMEs tax incentives affected by COVID-19, also supported by data and interviews with the tax authorities, namely the Tax Office Purbalingga Regency. The results of this study indicated that the MSMEs tax incentive policy affected by COVID-19 had a positive effect on MSMEs tax compliance in Banjarnegara Regency. Field research conducted by researchers stated that the provision of Tax Incentives listed in PMK-44/PMK.03/2020 regarding income tax (PPh) MSMEs borne by the government in general had been able to satisfy the expectations of taxpayers, the transfer of MSMEs tax values ​​that were transferred to capital values ​​could provide a good effect for the business continuity of MSMEs actors affected by COVID-19, the businesses they ran could bounce back and from this, it is hoped that MSMEs actors can be encouraged to improve their compliance.</p> Walid Rudianti, Septi Widya Ningrum ##submission.copyrightStatement## https://journal.unnes.ac.id/sju/index.php/eeaj/article/view/61665 Sun, 30 Oct 2022 00:00:00 +0700 Comparison of Students' Ability to Work Inventory Questions at SMK Negeri 1 Pulutan https://journal.unnes.ac.id/sju/index.php/eeaj/article/view/54530 <p>This study aimed to determine whether there is a comparison of students' abilities in working on inventory questions at SMK Negeri 1 Pemulutan. The subjects in this study were students of class XII Accounting at SMK Negeri 1 Pemulutan, from 98 students 66 students were taken to be used as research samples. Data collection techniques were documentation and tests, with the instrument in the form of test questions—the data analysis technique used one-way ANOVA (one-way ANOVA or F test) using SPSS version 22. From the results of the analysis using the F test with SPSS version 22, the F-count was 4.086, and the F-table of 3.15 with a dk of 66 and a significance level of 5%. Because F-count was greater than F-table (4.086 &gt; 3.15), Ho was rejected and Ha was accepted. The average student test results in solving inventory questions using the FIFO method was 85.27, LIFO was 81.10, and AVERAGE was 74.65. This showed that there was a comparison of students' abilities in working on inventory questions at SMK Negeri 1 Pemulutan, as well as in the process of working on the easy method, namely the FIFO method, and the difficult method, the Average method.</p> Dandi Pakpahan, Zahruddin Hodsay, M. Toyib ##submission.copyrightStatement## https://journal.unnes.ac.id/sju/index.php/eeaj/article/view/54530 Sun, 30 Oct 2022 00:00:00 +0700 Model of Innovation Capability and Competitive Advantage of Tourism SMEs During Covid-19 Pandemic https://journal.unnes.ac.id/sju/index.php/eeaj/article/view/61666 <p>This study aimed to determine the role of innovation capability in mediating the internal factors of MSMEs towards competitive advantages during the Covid-19 pandemic. This study used a quantitative approach, involving 243 MSMEs in the tourism sector in Semarang Regency, Central Java, Indonesia as research respondents. Methods of data collection used a questionnaire. The data analysis method used partial least square structure analysis using SmartPLS. The results of this study found a strong role of innovation capability in mediating entrepreneurial orientation and social capital on the competitive advantage of tourism MSMEs. There was a positive and significant effect between innovation capability and competitive advantage with an estimated weight of 45 percent of innovation capability which could explain the variation of competitive advantage. The competitive advantage of MSMEs during the pandemic was determined by social capital and also entrepreneurial orientation. The recommendation that can be given from this research is the model of innovation capability should be more exploration for research in another sector of MSMEs</p> Muhammad Feriady; Nina Farliana ##submission.copyrightStatement## https://journal.unnes.ac.id/sju/index.php/eeaj/article/view/61666 Sun, 30 Oct 2022 00:00:00 +0700 Effect of Motivation, Work Environment and Leadership on Employee Performance with Work Spirit as Intervening Variable https://journal.unnes.ac.id/sju/index.php/eeaj/article/view/55600 <p>This study aimed to determine how much the effect of motivation, work environment and leadership on employee performance with work spirit as an intervening variable at Wali Nagari Setara Nanggalo. The method of data collection was by distributing questionnaires to 30 respondents which were distributed to employees at the office of Wali Nagari Setara Nanggalo, Koto XI Tarusan District, Pesisir Selatan Regency. The analytical method used Structural Equation Modeling (SEM) Analysis with Partial Leats Square (PLS) 3. The results showed that motivation had a positive and significant effect on employee performance, work environment had a positive and significant effect on employee performance. Leadership had a positive and significant effect on employee performance, Motivation had a positive and significant effect on work spirit. The work environment had a positive and significant effect on work spirit, leadership had a positive and significant effect on work spirit. Based on the results of this study, it is expected that the employees of the office of Wali Nagari Setara Nanggalo, Koto XI Tarusan District, Pesisir Selatan Regency can improve their performance by improving motivation, work environment and leadership by increasing work spirit.</p> Syafitri Handriyani, Jhon Very, Ramdani Bayu Putra, Hermaynelis Fitri ##submission.copyrightStatement## https://journal.unnes.ac.id/sju/index.php/eeaj/article/view/55600 Sun, 30 Oct 2022 00:00:00 +0700 The Effect of Leadership Style and Motivation on Employee Performance with the Work Environment as a Moderating Variable https://journal.unnes.ac.id/sju/index.php/eeaj/article/view/54732 <p>This study aimed (1) to determine and analyze the effect of leadership style on performance (2) to determine and analyze the effect of motivation on work performance (3) to determine and analyze the effect of leadership style on employee performance through the work environment (4) to determine and analyze the effect of motivation on performance through the work environment (5) to determine and analyze the effect of leadership style and motivation on employee performance. This study used quantitative methods. The data analysis technique used Structural Equation Modeling (SEM) Analysis with Partial Least Square (PLS). Based on the results of the study, it was concluded that leadership style had a positive and significant effect on employee performance. Motivation had a positive and insignificant effect on employee performance. Leadership style had a positive and significant effect on employee performance through the work environment. Motivation had a positive and insignificant effect on employee performance through the work environment. Leadership style and motivation had a positive and significant effect on employee performance.</p> Ramai Yulis, Hilda Mary ##submission.copyrightStatement## https://journal.unnes.ac.id/sju/index.php/eeaj/article/view/54732 Sun, 30 Oct 2022 00:00:00 +0700 Quality Analysis of E-KTP Services at the Department of Population and Civil Registration of Semarang Regency https://journal.unnes.ac.id/sju/index.php/eeaj/article/view/61667 <p>This study aimed to analyze the quality of e-KTP services at the Department of Population and Civil Registration (Dukcapil) of Semarang Regency. This research used descriptive qualitative research. Informants in this study were 14 informants consisting of 4 apparatus and 10 service users. Data collection techniques used observation, interviews and documentation. Data analysis used data collection, data reduction, data presentation and drawing conclusions. The results of the study indicated that in the Tangible dimension, there were two indicators that were not optimal, namely the ease of service processes and the use of service tools. In the Reliability dimension, there was one indicator that was not optimal, namely having clear service standards. In the Assurance dimension (Guarantee), there was one indicator that was not optimal, namely providing guarantees on time. Meanwhile, the Responsiveness and Empathy dimensions had been said to be optimal in the application of each indicator. The conclusion from this study, the implementation of e-KTP services at Dukcapil Semarang Regency had not been fully optimal, as evidenced by the existence of indicators that had not been implemented properly. The advice given is to be able to provide facilities in the form of providing service officers who stand by near the entrance to the service room so that it is easy to reach, always improve the quality of service aids, especially for tools that often have problems, adjust to the circular letter of Presidential Regulation number 96 of 2018, coordinate further related to the distribution of e-KTP with the POS office in order to minimize delays.</p> Aji Pangestu️ ##submission.copyrightStatement## https://journal.unnes.ac.id/sju/index.php/eeaj/article/view/61667 Sun, 30 Oct 2022 00:00:00 +0700 The Effect of Village Fund Allocation in Improving Community Welfare https://journal.unnes.ac.id/sju/index.php/eeaj/article/view/61668 <p>This study aimed to determine the effect of village fund allocation in improving community welfare in Sigotom Parratusan Village, Pangaribuan District, North Tapanuli Regency. The population in this study was the population of the village of Sigotom Parratusan totaling 1247 people. The sample in this study was 93 respondents. The sampling technique in this study used Stratified Random Sampling. The data collection technique in this study used a questionnaire arranged on a Likert scale. The analysis technique used in this research was simple regression. the coefficient of determination (R Square) was 0.623 or 62.3% the effect given by the independent variable (Village Fund Allocation) on the dependent variable (Improvement of Community Welfare) while the remaining 37, 7% was affected by other variables which included factors that affected the improvement of community welfare, the better the allocation of village funds, the higher the welfare of the community. The results of this study indicated that a good allocation of village funds had a contribution in improving the welfare of the community. This means that transparency, accountability, and participation could improve the welfare of the Sigotom Parratusan community, Pangaribuan District, North Tapanuli Regency.</p> Monika Devi Hotmauli Simamora️, Gusnardi Gusnardi, Mujiono Mujiono ##submission.copyrightStatement## https://journal.unnes.ac.id/sju/index.php/eeaj/article/view/61668 Sun, 30 Oct 2022 00:00:00 +0700 Learning Interest in Stie Semarang Accounting Students During Covid 19 Pandemic https://journal.unnes.ac.id/sju/index.php/eeaj/article/view/61421 <p>This study aims to determine whether online learning, Educational Technology carried out by lecturers at STIE can increase student interest in learning about effective subjects. The population in this study were accounting students at the Sekolah Tinggi Ilmu Ekonomi Semarang, 126 Students, and 40 samples were obtained using a purposive sampling technique. The method used in this research is multiple regression analysis. The results of this study indicate that online learning has no significant effect on learning interest. Meanwhile, education technology has a significant effect on interest in learning. The value of the determinant coefficient obtained is 0.336, meaning that 33.6% of learning interest is influenced by online learning and educational technology. For future research, it is recommended to add other independent variables such as online learning methods, information technology and online learning media to complement this research further because there are other independent variables outside of this study that might affect interest in learning. Students are expected to maintain good learning. Hopefully, educational technology can be improved because these variables are the most influential and significant on learning interest.</p> Yoga Nindhita, Heni Subekti, Risma Musfiyana, Sri Lestari ##submission.copyrightStatement## https://journal.unnes.ac.id/sju/index.php/eeaj/article/view/61421 Sun, 30 Oct 2022 00:00:00 +0700