Edupreneurship: Jurnal Pendidikan Ekonomi
Edupreneurship is a concept that combines education and entrepreneurship in an effort to create innovation and added value in the learning process. From an academic perspective, this concept highlights how entrepreneurial practices can be applied in the field of education to improve the quality of learning while also creating new economic opportunities. Edupreneurship does not only function as a strategy for developing businesses in the education sector, but also as a model for educational transformation that encourages the emergence of creative ideas, learning innovations, and the use of technology in the educational process. Through this approach, educational institutions and educators can develop various educational products or services that are relevant to the needs of society and the development of the times. Therefore, edupreneurship becomes an important approach in addressing modern educational challenges that require innovation, sustainability, and readiness to face global changes. Edupreneurship: Jurnal Pendidikan Ekonomi, with Online ISSN 3124-9507, is published by CV. Rumoh Aceh Publishing. This journal is published twice a year, in June and December. The editorial board welcomes submissions from researchers, practitioners, students, policymakers, and others involved in the advancement of economics and economic education. Edupreneurship: Jurnal Pendidikan Ekonomi accepts manuscripts in the form of quantitative research, qualitative research, mixed-methods research, and research and development (R&D), written in either English or Indonesian. The detailed focus and scope of Edupreneurship can be viewed here.
Pengaruh Pendidikan Kewirausahaan dan Literasi Digital terhadap Minat Kewirausahaan pada Mahasiswa Pendidikan Bisnis di Universitas Negeri Jakarta
This study examines the influence of entrepreneurship education and digital literacy on entrepreneurial interest among Business Education students at Universitas Negeri Jakarta. A quantitative approach with a survey method was employed, involving 197 students selected through quota sampling. Data were collected using a questionnaire with a 6-point Likert scale and analyzed using multiple linear regression. The results show that entrepreneurship education has a positive and significant partial effect on entrepreneurial interest (t = 4.973; p < 0.001). Digital literacy also has a positive and significant partial effect on entrepreneurial interest (t = 3.432; p < 0.001). Simultaneously, both variables significantly influence entrepreneurial interest (F = 121.296; p < 0.001). The Adjusted R² value of 0.551 indicates that both variables together explain 55.1% of the variation in entrepreneurial interest, while the remaining 44.9% is influenced by other factors outside the model. These findings confirm that entrepreneurship education and digital literacy are strategic factors that complement each other in fostering students' entrepreneurial interest in the digital era. This study contributes to the development of literature in entrepreneurship education and provides considerations for educational institutions in designing curricula that better support the development of students' entrepreneurial interest.
Entrepreneurship Education; Digital Literacy; Entrepreneurial Interest; Business Education; University Students.
Copyright (c) 2026 Cindy Cindy (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Literasi Ekonomi dan Penyikapan Ulasan Pelanggan terhadap Perilaku Ekonomi Generasi Z dalam Pembelian Produk Fashion pada Aplikasi Shopee di DKI Jakarta
This study aims to examine and analyse the influence of economic literacy and attitudes toward customer reviews on Generation Z’s economic behaviour when purchasing fashion products through the Shopee app in the DKI Jakarta. A quantitative approach with a causal associative method was applied, involving 225 Generation Z respondents aged 14–29 years selected via purposive sampling. Data collection utilized an online survey with a Likert scale, while data analysis was conducted using Partial Least Squares Structural Equation Modelling (PLS-SEM) via SmartPLS 4 software. The findings reveal that economic literacy, customer review attitudes, and economic behaviour of Generation Z are all in the high category. Economic literacy has a positive and significant effect on economic behaviour, indicating that adequate financial understanding encourages rational purchasing decisions. Furthermore, customer review attitudes also exert a positive and significant influence, proving to have a much more dominant impact than economic literacy. This confirms that customer reviews serve as a crucial source of information for consumers to validate product quality before making online purchases. In conclusion, the integration of economic literacy and a critical attitude toward reviews has been shown to shape well-planned consumption behaviour.
Economic Literacy; Customer Review Attitudes; Economic Behaviour; Generation Z; Shopee
Copyright (c) 2026 Firda Aulia Sani, Suparno Suparno, Fitra Dila Lestari (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Dinamika Sektor Pariwisata sebagai Katalisator Pertumbuhan Ekonomi Indonesia: Kajian Literatur Sistematis
This study aims to comprehensively analyze the role of the tourism sector in driving Indonesia's economic growth through a literature review. The research method employed is library research with a qualitative descriptive approach, utilizing content analysis and literature synthesis relevant scientific journal articles. The results indicate that the tourism sector has a positive and significant contribution to Indonesia's economic growth through various channels, including increased foreign exchange earnings, multiplier effects on supporting sectors such as transportation, hospitality, and trade, job creation, increased local revenue, and encouraging investment in infrastructure and accommodation sectors. Other important findings reveal that digital transformation, synergy with the creative economy, halal tourism development, and strategic policies such as visa-free visits also strengthen the tourism sector's contribution to the national economy. Domestic tourists also play a crucial role in maintaining the stability of the tourism sector, especially during global crises. This study recommends strengthening cross-sector coordination, increasing infrastructure investment, developing human resources, accelerating digital transformation, and formulating regulations that support sustainable and inclusive tourism. In conclusion, the tourism sector has proven to be a multifaceted catalyst for Indonesia's economic growth, yet its effectiveness is highly dependent on the specific conditions of each region and integrated policy support
Tourism; Economic Growth; Multiplier Effect; Digital Transformation
Copyright (c) 2026 Wahyu Muh. Syata (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Belanja Sosial, Subsidi Pangan dan Belanja Pendidikan Terhadap Tingkat Kemiskinan di DKI Jakarta, DIY dan Bali Tahun 2018-2024
This study aims to analyze the impact of Social Spending, Food Subsidies, and Education Spending on the Poverty Rate in major economic growth centers (DKI Jakarta, DI Yogyakarta, and Bali) during the 2018–2024 period. Despite driving the national economy, these regions experience an urban paradox characterized by distinct inequality and social issues. This research employs a quantitative explanatory approach using panel data regression on 19 observations (unbalanced panel) sourced from Statistics Indonesia (BPS) and the Ministry of Finance. Based on model selection tests, the Common Effect Model (CEM) was chosen as the optimal estimation model, successfully fulfilling all classical assumption tests). The findings reveal that simultaneously, the three independent variables significantly affect the poverty rate, accounting for 68.63% of its variance (R-squared). Partially, Social Spending and Education Spending demonstrate a significant negative effect, indicating that increasing these budgets effectively reduces poverty levels. Conversely, Food Subsidies show no statistically significant partial effect. In conclusion, local government fiscal interventions through social safety nets and human capital development (education) are the most effective instruments for alleviating absolute poverty in these provinces, whereas the implementation of food subsidy policies requires further evaluation regarding targeting accuracy.
Urban Paradox; Social Spending; Food Subsidies; Education Spending; Panel Data Regression
Copyright (c) 2026 Risya Aulia Lailli, Saparuddin M, Herlitah Herlitah (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Kehandalan Pelayanan BSI (Konfirmasi Sebelum Menggunakan Produk Atau Jasa) Terhadap Teori Expectancy-Disconfirmation
The study “The Effect of BSI Service Reliability (Confirmation Prior to Using a Product or Service) on Expectancy-Disconfirmation Theory” by Suwalni (A1A122067) aims to determine the effect of the service reliability dimension, particularly the practice of confirming product or service information prior to use, on student customer satisfaction, and to interpret the findings through the Expectancy-Disconfirmation Theory. This study used a quantitative methodology with a survey method. A sample of 35 respondents was selected using accidental sampling from a population of 405 students of the Economic Education Study Program, Faculty of Teacher Training and Education, Halu Oleo University, who are customers of Bank Syariah Indonesia (BSI). Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression with the assistance of SPSS. The results show that the five service quality dimensions (tangibles, reliability, responsiveness, assurance, and empathy) simultaneously have a significant effect on student satisfaction, with an F-count of 11.608 and an R² of 0.667. Partially, the reliability variable obtained a t-count of 2.312 with a significance of 0.028, indicating a significant effect, but with a negative regression coefficient of -0.366. This finding is interpreted through the Expectancy-Disconfirmation Theory, in which students with a better understanding of Islamic banking operations hold very high expectations regarding service accuracy and consistency, so that even minor gaps between expectation and actual performance produce a proportionally larger negative effect on satisfaction than other dimensions.
Reliability, Customer Satisfaction, Islamic Banking, Expectancy-Disconfirmation.
Copyright (c) 2026 Murni Nia, Murniati Murniati, Ilhamurrahman M Hubaib, Suwalni Suwalni (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Efektivitas Teknik Shaping dalam Membentuk Perilaku Tepat Waktu pada Mahasiswa yang Sering Terlambat Masuk Kelas
Punctuality is a crucial aspect of academic discipline that significantly influences the quality of the learning process. However, the phenomenon of students arriving late to class remains a common issue in higher education settings. This study aims to examine the effectiveness of shaping techniques in developing punctual behavior among university students who frequently arrive late to class. Shaping is a behavioral approach that involves reinforcing successive approximations toward a target behavior. This research employed a single-subject experimental design (A-B-A) involving three university students identified as having chronic tardiness behavior. The intervention was conducted over eight sessions, with data collected through direct observation and self-monitoring. The results showed a significant reduction in lateness frequency and duration following the intervention, with all subjects demonstrating consistent punctual behavior by the end of the program. The subjects reported increased self-awareness and motivation to maintain punctuality. This study concludes that shaping techniques are effective in developing punctual behavior among university students and can serve as an alternative intervention for addressing academic discipline issues in higher education institutions.
Shaping Technique; Punctual Behavior; Academic Discipline; Students; Behavioral Intervention
Copyright (c) 2026 lisa Rahma, Endang Setianingsih (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Analisis Kelayakan Usaha Makanan Ringan Berbasis Produk Lokal: Studi Empiris UMKM
Local product-based snack food businesses experience rapid growth in urban areas as response to changing consumer preferences toward authentic, affordable, and sustainable products. This research analyzes feasibility of local snack food businesses in Lorong Pelangi area through empirical approach integrating field observation, in-depth interviews, and structured questionnaires. Three snack food UMKMs become investigation objects: Kios Aneka Kue (revenue Rp11 million/3 months), Warung Pisang Enak (revenue Rp10 million/3 months), and Warung Sakinah (revenue Rp20 million/3 months), with total fifteen consumer respondents. Mixed methods methodology combines operational condition observation, semi-structured interviews with owners/employees to explore strategic dimensions and operational challenges, and questionnaires with categorical rating scales (Sangat Baik, Baik, Kurang Baik, Tidak Baik) to measure consumer satisfaction. Results demonstrate that snack food businesses in this area possess substantial feasibility with stable consumer demand (2-3 purchases/week), affordable average expenditure (Rp5,000-Rp15,000/visit), and high satisfaction levels. Warung Sakinah recorded highest revenue through combination of strategic location, consistent product quality, and effective offline service delivery, despite not yet utilizing digital marketing. Warung Pisang Enak demonstrates modern adaptation with active digital marketing strategy (Instagram, TikTok, celebrity endorsement), while Kios Aneka Kue still relies on traditional word-of-mouth. Dominant purchase decision factors include product taste, affordable pricing, and strategic location. Challenges include intense competition, trend volatility, and necessity for continuous innovation. In conclusion, all three UMKMs demonstrate good business viability with recommendations including digital marketing intensification, systematic quality control, regular consumer feedback integration, and strategic product differentiation for long-term sustainable growth.
UMKM snack food; business feasibility; market analysis; local products; digital marketing
Copyright (c) 2026 Harjun Harjun, Dila Lestari (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Praktik Kewirausahaan Sosial Berbasis Pelayanan kepada Para Difabel untuk Membentuk Insan Mandiri (Studi Kasus pada Yayasan Balai Karya Berkat di Getasan, Kabupaten Semarang
This study aims to describe the practice of social entrepreneurship based on services for persons with disabilities at the Balai Karya Berkat Foundation, Semarang Regency. The research stems from concerns over limited employment opportunities for persons with disabilities and the foundation’s efforts to foster self-reliance through social entrepreneurship activities. A qualitative approach with descriptive methods was employed. Data were collected through interviews, observations, and documentation involving four groups of informants: foundation administrators, employees, consumers, and persons with disabilities as training participants. The findings reveal that the foundation’s social entrepreneurship practices are carried out through preparation, implementation, and evaluation stages. Key enabling factors include sustainable funding, social legitimacy, transformative leadership, and participants’ internal motivation. Meanwhile, challenges involve limited managerial resources, technical constraints and workload intensity, and restricted access to business capital and marketing channels. Social entrepreneurship practices encompass program and facility preparation, training implementation, production, marketing and networking, and evaluation of self-confidence and economic contribution. These activities positively impact economic independence, enhance participants’ self-esteem, and promote broader social acceptance and engagement within the community.
social entrepreneurship, persons with disabilities, economic independence, training and production, social inclusion
Copyright (c) 2026 Darlene Gabriella Timotius, Hani Sirine (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Eksplorasi Praktik Ramah Lingkungan dan Kinerja Bisnis Berkelanjutan: Studi pada Mebel Uniq Limbah Kayu
This study aims to analyze the implementation of eco-friendly practices in furniture SMEs at Mebel Uniq Limbah Kayu and their impact on sustainable business performance. The study employs a descriptive qualitative approach with data collection techniques including interviews and surveys. The results indicate that the driving factors of eco-friendly practices include efficient use of raw materials, energy conservation, and business awareness. Meanwhile, the inhibiting factors include cost limitations, lack of knowledge, and market demand conditions. The implementation is carried out gradually through waste utilization and production efficiency, which contributes to improved operational efficiency, customer satisfaction, and business image.
eco-friendly practices, SMEs, furniture industry, sustainable business performance, operational efficiency
Copyright (c) 2026 Chrisnaldy Widianto, Hani Sirine (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Metode Ceramah dan Metode Diskusi Terhadap Hasil Belajar Siswa Kelas X Jurusan Bisnis Daring Pemasaran di SMK Negeri 2 Tondano
This study was conducted with the aim of analyzing the extent to which the application of the lecture method influences the learning outcomes of class X students in the Online Business and Marketing (BDP) expertise competency at SMK Negeri 2 Tondano. In addition, this study is also directed to examine the impact of the use of discussion methods on student academic achievement in the scope of similar classes and majors, as well as identifying how the combination of lecture and discussion methods simultaneously affects student grades in the subject of Marketing Basics for class X BDP Department of SMK Negeri 2 Tondano. A quantitative approach with a survey design was applied in this research methodology. The primary data collection was obtained directly from respondents who were designated as samples, using a questionnaire as the main instrument. The population in this study included 48 class X BDP Department students at SMK Negeri 2 Tondano. The sampling technique used was simple random sampling with a precision level or margin of error of 5%, resulting in a sample size of 43 students. The findings from the data testing showed that the lecture method had a positive and quite essential influence on improving the learning outcomes of class X BDP Department students at SMK Negeri 2 Tondano. Furthermore, the application of the discussion method has also been shown to contribute significantly to student academic achievement in the class and department. Furthermore, the combined use of lecture and discussion methods has demonstrated a positive and tangible impact on the learning outcomes of 10th-grade students in the Education and Training Department at SMK Negeri 2 Tondano.
Copyright (c) 2026 Devid Aring, Johny Taroreh, Niny Makaliwe (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Pendidikan Kewirausahaan dan Kreativitas Terhadap Intensi Berwirausaha Melalui Self-Efficacy Sebagai Variabel Mediasi pada Santri Ahsanul ’Ibad
This study aims to determine the effect of entrepreneurship education and creativity on entrepreneurial intention through self-efficacy as a mediating variable among students at Pondok Pesantren Ahsanul 'Ibad. This research applies a quantitative approach with a survey method. The population in this study was 250 students, and a sample of 154 respondents was selected using simple random sampling based on the Slovin formula. Data collection was carried out through paper-based questionnaires with a five-point Likert scale. Data analysis used Structural Equation Modeling-Partial Least Squares (SEM-PLS) assisted by SmartPLS 4 software. The results showed that entrepreneurship education and creativity have a positive and significant direct effect on entrepreneurial intention. Furthermore, entrepreneurship education and creativity also have a significant direct effect on self-efficacy, and self-efficacy directly affects entrepreneurial intention. The mediation analysis proves that self-efficacy partially mediates the relationship between entrepreneurship education and creativity on entrepreneurial intention. This indicates that a high level of entrepreneurship knowledge and creativity will significantly foster entrepreneurial intention when driven by strong individual self-confidence.
Entrepreneurship Education; Creativity; Self-Efficacy; Entrepreneurial Intention; Santripreneur
Copyright (c) 2026 Putri Solehah, Agus Wibowo, Ari Saptono (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Kualitas Pelayanan dan Word of Mouth Terhadap Loyalitas Konsumen Melalui Kepuasan Konsumen di Rumah Makan Pecel Lele Monggo Mampir Tanjungpinang
This study aims to analyze the influence of service quality and word of mouth (WOM) on consumer loyalty with consumer satisfaction as an intervening variable at the Pecel Lele Monggo Mampir Restaurant in Tanjungpinang. The phenomenon of intense local culinary competition in the capital city of the Riau Islands Province demands business actors to build a loyal customer base. This explanatory study with a quantitative approach used a sample of 96 respondents selected through a purposive sampling technique with the criteria of an infinite population of consumers who have visited at least twice. Data analysis was carried out using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method assisted by SmartPLS software version 4.0. The test results showed that service quality and word of mouth had a positive and significant effect on consumer satisfaction. Furthermore, service quality, word of mouth, and consumer satisfaction were proven to have a positive and significant direct effect on consumer loyalty. The mediation effect test confirmed that consumer satisfaction significantly mediated the influence of service quality and word of mouth on consumer loyalty partially (partial mediation). Restaurant managers are advised to improve the quality of tangibles and maintain consistent employee friendliness in order to maintain a competitive advantage.
Service Quality; Consumer Satisfaction; Consumer Loyalty; PLS-SEM
Copyright (c) 2026 Nabilah Putri, Iranita Iranita, Lastri Anggi Fani (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Collaborative Governance: Strategi Pemerintah dalam Meningkatkan Pengembangan Pelaku Usaha Coffe Shop di Kota Banda Aceh (Model Collaborative Umum)
Penelitian ini bertujuan untuk menganalisis strategi pemerintah dalam meningkatkan pengembangan pelaku usaha coffee shop di Kota Banda Aceh melalui pendekatan collaborative governance. Permasalahan utama dalam penelitian ini adalah belum optimalnya kolaborasi antar pemangku kepentingan dalam mendukung keberlanjutan dan daya saing usaha coffee shop di tengah persaingan yang semakin ketat. Metode yang digunakan adalah pendekatan kualitatif dengan studi literatur, dengan mengkaji berbagai sumber ilmiah seperti jurnal, buku, dan hasil penelitian terdahulu yang relevan. Hasil penelitian menunjukkan bahwa pengembangan usaha coffee shop dipengaruhi oleh faktor internal seperti modal, lokasi, dan pendapatan, serta faktor eksternal seperti daya beli masyarakat, harga bahan baku, dan tingkat persaingan. Dalam perspektif collaborative governance, telah terdapat interaksi antara pemerintah, pelaku usaha, lembaga keuangan, dan masyarakat, namun masih bersifat informal dan belum terstruktur secara kelembagaan. Peran pemerintah sebagai fasilitator menjadi sangat penting dalam membangun sinergi melalui pelatihan, akses pembiayaan, digitalisasi usaha, dan promosi ekonomi kreatif. Oleh karena itu, diperlukan penguatan desain kelembagaan kolaboratif agar tercipta ekosistem usaha coffee shop yang berkelanjutan, adaptif, dan berdaya saing di Kota Banda Aceh.
Copyright (c) 2026 Ahya Riwanda Muharram, Afrijal, M.I.P., Salman Farisi (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Analisis Faktor-Faktor yang Mempengaruhi Kebijakan Dividen pada Perusahaan Publik Sektor Perbankan
This study aims to analyze dividend policy in the banking sector by examining the role of profitability, leverage, and company growth in determining dividend distribution decisions. The research employed a qualitative approach using a case study design to explore the meaning, considerations, and strategic processes underlying dividend policy in Indonesian banking companies. Data were collected through semi-structured interviews, observations, documentation, and triangulation involving banking managers, investors, financial analysts, and academics. The findings reveal that dividend policy is not merely a profit distribution mechanism but also a strategic instrument to maintain investor confidence, corporate reputation, and financial stability. Profitability, represented by Return on Assets (ROA), was perceived as the main indicator of a company’s ability to distribute dividends. Meanwhile, leverage, measured through Debt to Equity Ratio (DER), encouraged firms to adopt more cautious dividend policies to maintain financial resilience. Company growth also influenced dividend decisions, as expanding banks tended to retain earnings to support business development and digital transformation. This study contributes theoretically by providing a qualitative perspective on dividend policy and practically by offering insights for banking management, investors, and policymakers in understanding dividend decision-making dynamics in the banking industry.
banking sector; company growth; dividend policy; leverage; profitability.
Copyright (c) 2026 Banu Adjie Nugroho, Bambang Purwoko, Edy Supriyadi, Endang Etty Merawati, Derriawan Derriawan, Agus S. Irfani (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Peran Media dalam Membangun Citra dan Narasi Model Bisnis Sosial di Kopi Tuli (Koptul)
Social business models have developed as an economic approach that balances profit goals and social missions. One prominent example in Indonesia is Kopi Tuli (Koptul), a social enterprise that empowers Deaf individuals by creating an inclusive workspace and providing services based on sign language. This study aims to analyze how the media construct the image and narrative of Koptul as a social enterprise through framing processes, narrative construction, and digital representation. A qualitative approach is applied using content analysis of online news coverage, social media posts, and other public documentation related to Koptul’s activities and social values. Thematic analysis was conducted to identify patterns of framing and media representation. The findings reveal that the media consistently frame Koptul as a social movement born from the founders’ experiences of discrimination. Through framing mechanisms, the media highlight narratives of empowerment, inclusivity, and the struggle for equal employment rights for the Deaf community. Koptul’s positive image is built through narratives emphasizing humanitarian values, solidarity, and the professional competence of Deaf baristas. The media also construct Koptul’s social business model as a social innovation that integrates economic value with social impact through the unique experience of enjoying coffee while learning sign language. Meanwhile, social media plays a significant role in strengthening Koptul’s digital identity through visual content that amplifies messages of inclusivity. In conclusion, the media have a substantial influence on shaping the image and narrative of Koptul as a credible, inclusive, and sustainable social business model. These findings underscore that media support is essential in enhancing legitimacy, visibility, and public acceptance of disability-based social enterprises.
Framing, Media Narrative, Organizational Image, Social Business Model, Kopi Tuli.
Copyright (c) 2026 Putra Rizki Julainto, Luhur Prasetiyo (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Permasalahan Implementasi Akuntansi Syari’ah pada Lembaga Keuangan Syari’ah di Indonesia
This study aims to analyze the problems in the implementation of Islamic accounting in Islamic financial institutions in Indonesia, particularly those related to human resource (HR) understanding of Sharia principles and contracts. This research employs a qualitative method with a literature study approach. Data were obtained from various secondary sources such as books, scientific journals, and previous studies related to Islamic accounting. The data collection technique was carried out by reviewing and analyzing relevant literature. Data analysis was conducted descriptively to understand the issues in the implementation of Islamic accounting. The results of the study indicate that one of the main problems in implementing Islamic accounting is the lack of HR understanding of contract concepts such as murabahah, mudharabah, musyarakah, and ijarah, so that in practice they are often treated similarly to conventional accounting systems. In addition, limited training, low Islamic financial literacy, and the suboptimal implementation of Islamic accounting standards such as PSAK Syariah also pose challenges in the application of Islamic accounting. Therefore, efforts are needed to improve the quality of human resources through education, training, certification, as well as strengthening regulations and supervisory systems so that the implementation of Islamic accounting can run optimally and in accordance with Sharia principles
Implementation; Sharia Accounting; Sharia Financial Institutions
Copyright (c) 2026 Arjun Ferandika, Depi Putri Erlia, Listia Nur Wahida, Yasmin Darmawan Nusa, Esty Apridasari (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
UMKM dalam Meningkatkan Perekonomian Indonesia
This article aims to find out government policies in improving the welfare of the community in the economic sector. This is done for micro, small and medium enterprises (MSMEs) are productive businesses owned by individuals or business entities with a relatively small number of employees, businesses, and turnover and are usually started with limited capital. Small and medium-sized businesses (MSMEs) have a significant role in the national economy, both in absorbing labor, contributing foreign exchange, and contributing to GDP. MSMEs are divided into three categories based on revenue: Micro Enterprises with business profits of 300 million, Small Enterprises with business profits above 300 million, and Medium Enterprises with business profits of more than 2.5 billion. The research method used in writing this article is the literature review method from various journal sources related to the role of MSMEs in improving the Indonesian economy.
Copyright (c) 2025 Edupreneurship: Jurnal Pendidikan Ekonomi https://creativecommons.org/licenses/by-nc-nd/4.0
Pengaruh Gaya Belajar Terhadap Prestasi Belajar Siswa Di SMP Negeri 4 Banda Aceh
This research aims to determine the influence of learning style on student on student learning achievement at SMP Neegri 4 Banda Aceh.This research uses descriptive quantitative research.The population in this study consisted of 162 seventh-grada students from 5 classes in the academic year 2023-2024.Using the sloving formula calcaulation, a sample of 30 students was randomly selected.Data collection techniques includd Observation,research results show that the validity and reliability teste of the instrument tems were declared valid because they had a high correlation with the total score and were statistically significant.The reliability test using Cronbach`s Alpha formula yielded 0.873 > 0.70, which also indicates that the instrument used has a very good (reliable) level of reliability. In the classical normality test assumption,Asymp. Sig= 0.436 > 0.05. This proves that the learning style data is normally distributed and has met the requirements for simple linear regression analysis. Based on the results of the simple linear regression test using IBM SPSS Statistiv version 18.0, the tcount-test yielded a value of t= 0.731 < ttable and sig= 0.4871 > 0.05 thus, the influence og learning style on learning achievement does not have a statistically significant effect. This means, formality, that learning style does not contribute strongly enough to explain the variation in student learning achievement in general, so it can be concluded that student learning style does not influence student learning achievement at SMP Negeri 4 Banda Aceh
Learning readiness; independent curriculum; learning outcome
Upaya Meningkatkan Hasil Belajar IPS Dengan Model Pembelajaran Kooperatif Tipe Script Pada Siswa Kelas VII SMP Negeri 4 Banda Aceh
This research is based on the problem of teaching and learning process that has not fully involved students actively and independently. Therefore, better LKPD teaching materials are needed so that the teaching and learning process can run optimally. This study aims to determine the use of Student Worksheets (LKPD) in IPS learning in class VII5 SMP Negeri 4 Banda Aceh. The research approach used is Classroom Action Research (PTK). With a qualitative method, the research subjects were 31 students of class VII5. Data collection techniques used observation, tests, and documentation. The results showed that the teacher's activity in the learning process by applying the Script type cooperative model in cycle 1 had reached a good category, which was 62.5%, and in cycle II, it increased to 91.67% with a very good category. Student activities during the learning process by applying the Script type Cooperative model experienced a percentage increase in cycle I with a score of 77.41%, while in cycle II, it increased to 90.32% with a very good category. Student learning outcomes during the learning process with the Script type Cooperative model with socio-cultural themes in cycle I reached a good category with a score of 78.12% and in sub-theme 4 on Socio-Cultural learning in cycle II, it increased to a very good category with a score of 88.54%. Thus, it can be concluded that the application of the learning model using the Script type Cooperative model has successfully improved student learning outcomes in class VII5 SMP Negeri 4 Banda Aceh.
Efforts, IPS, Cooperative Learning Model Type Script
Pengaruh Kreativitas Guru Terhadap Minat Belajar Mata Pelajaran IPS Siswa SMP Negeri 14 Banda Aceh
This study aims to analyze the influence of teacher creativity on students' interest in learning Social Sciences (IPS) subjects at SMP Negeri 14 Banda Aceh. This study uses a quantitative approach with a descriptive method. The research sample consisted of 35 students determined through a simple random sampling technique. The data collection instrument was a questionnaire that had been tested for validity and reliability. The results of a simple linear regression analysis showed that there was a positive and significant influence between teacher creativity on students' interest in learning, with a coefficient of determination (R2) of 0.332. This indicates that 33.2% of the variation in students' interest in learning can be explained by teacher creativity, with a significance value of 0.000 <0.05. It can be concluded that the higher the level of teacher creativity in the learning process, the higher the students' interest in learning. Therefore, it is suggested that teachers always develop creativity in learning in order to create an innovative and participatory learning atmosphere.
Pengaruh Lokasi dan Kualitas Layanan Terhadap Kepuasan Pelanggan Hijrah Pangkas di Kecamatan Lueng Bata Kota Banda Aceh
Penelitian ini dilatar belakangi oleh semakin meningkatnya persaingan dalam industri jasa pangkas rambut di Banda Aceh, sehingga penting bagi pelaku usaha untuk memahami faktor-faktor yang memengaruhi kepuasan pelanggan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh lokasi dan kualitas layanan terhadap kepuasan pelanggan pada usaha jasa Hijrah Pangkas di Kecamatan Lueng Bata. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan jenis penelitian kausal. Sampel penelitian berjumlah 60 responden yang diperoleh melalui teknik accidental sampling. Teknik analisis data yang digunakan adalah regresi linear berganda, uji validitas, uji reliabilitas, uji asumsi klasik, serta uji hipotesis. Hasil penelitian menunjukkan bahwa variabel lokasi memiliki pengaruh positif dan signifikan terhadap kepuasan pelanggan, dengan nilai thitung sebesar 2,358 dan signifikansi 0,022. Variabel kualitas layanan juga berpengaruh positif dan signifikan dengan thitung sebesar 6,198 dan signifikansi 0,000. Uji simultan menunjukkan bahwa lokasi dan kualitas layanan secara bersama-sama berpengaruh signifikan terhadap kepuasan pelanggan. Nilai koefisien determinasi (R²) sebesar 0,648 menunjukkan bahwa 64,8 persen variasi kepuasan pelanggan dapat dijelaskan oleh kedua variabel tersebut. Dengan demikian, dapat disimpulkan bahwa lokasi yang strategis dan kualitas layanan yang baik secara signifikan memengaruhi tingkat kepuasan pelanggan Hijrah Pangkas. Hasil penelitian ini diharapkan menjadi masukan bagi pemilik usaha jasa pangkas rambut untuk meningkatkan daya saing melalui perbaikan lokasi dan pelayanan.