Edunomics Journal https://e-journal.upr.ac.id/index.php/edu <div style="border: 3px #1DB40F Dashed; padding: 10px; background-color: #b5f5af; text-align: left;"> <ol> <li><strong>Journal Title</strong>: <a href="https://e-journal.upr.ac.id/index.php/edu/">Edunomics Journal</a></li> <li><strong>Initials</strong>: EJ</li> <li><strong>Frequency</strong>: January and July</li> <li><strong>Print ISSN</strong>: <a href="https://issn.lipi.go.id/terbit/detail/1590503630" target="_blank" rel="noopener">2722-6697</a></li> <li><strong>Online ISSN</strong>: <a href="https://issn.lipi.go.id/terbit/detail/1595303330" target="_blank" rel="noopener">2723-553X</a></li> <li><strong>Editor in Chief</strong>: <a href="https://scholar.google.com/citations?user=iCiOhTEAAAAJ&amp;hl=en&amp;oi=ao" target="_blank" rel="noopener">Dr. Rinto Alexandro, MM</a></li> <li><strong>DOI</strong>: <a href="https://dx.doi.org/" target="_blank" rel="noopener">10.37304</a></li> <li><strong>Publisher</strong>: <a href="https://www.upr.ac.id/" target="_blank" rel="noopener">University Of Palangka Raya</a></li> <li><a href="https://sinta.kemdikbud.go.id/journals/detail?id=8771" target="_blank" rel="noopener">SINTA 5 (SK NO: 105/E/KPT/2022) VOL 1 NO 1 TAHUN 2020 SD VOL 5 N0 2 TAHUN 2024</a></li> <li><a href="https://e-journal.upr.ac.id/" target="_blank" rel="noopener"><strong>Other Journals</strong></a></li> </ol> </div> <p style="text-align: left;"><span style="font-family: Cambria, Georgia, serif;"><img style="margin-left: 8px; margin-right: 15px; box-shadow: 5px 5px 5px gray; float: left;" src="https://e-journal.upr.ac.id/public/site/images/edunomics/cover.png" alt="" width="143" height="199" /></span></p> <p align="justify">Edunomics Journal published by Faculty of Teacher Training and Education University Of Palangka Raya in Collaboration with Asosiasi Profesi Pendidikan Ekonomi Indonesia (ASPROPENDO). A blind peer-reviewed and open access Journal published twice a year (January and July). Edunomics Journal has an objective to help researchers publish their work for a wider audience and discover new connections. Edunomics Journal consider original research articles and review articles in any research areas of Economic Education.</p> <p>Edunomics Journal provides informative variety of papers geared toward theory and practice in the following area:</p> <ul> <li>Issue and ideas, as well as contemporary research findings in the field of economic education</li> <li>Innovation in the field of pedagogy, curriculum, hardware, teaching materials, and methods &amp; models in economic learning</li> <li>Evaluation of teaching methods, learning attitudes and interests, materials, or processes.</li> <li>Reports on events that influence economic education in all levels of education age (from early childhood to adulthood) and three main lines of education, namely formal, nonformal, and informal.</li> </ul> <p><strong>Indexed by:</strong></p> <p><a title="Google Scholar" href="https://scholar.google.co.id/citations?user=GdGqbDkAAAAJ&amp;hl=id" target="_blank" rel="noopener"><img src="https://i.ibb.co/HF7ZRFg/GS.png" alt="" width="150" /></a> </p> <p><a href="https://garuda.kemdikbud.go.id/journal/view/19987" target="_blank" rel="noopener"><strong>GARUDA</strong></a></p> <p><a href="https://scholar.google.co.id/citations?user=GdGqbDkAAAAJ&amp;hl=id" target="_blank" rel="noopener"><strong>GOOGLE SCHOLAR</strong></a></p> <p><a href="https://www.base-search.net/Search/Results?type=all&amp;lookfor=edunomics+Journal&amp;ling=1&amp;oaboost=1&amp;name=&amp;thes=&amp;refid=dcresen&amp;newsearch=1" target="_blank" rel="noopener"><strong>BASE</strong></a></p> <p><a href="https://sinta.kemdikbud.go.id/journals/detail?id=8771" target="_blank" rel="noopener"><strong>SINTA 5</strong></a></p> <p>Call for Paper Vol. 5 No. 2 (2024)</p> <p>Edunomics Journal invites researchers, scholars and authors to submit their original and extended research to publish in peer reviewed international research journal. All submitted papers will be peer reviewed, publish in online.</p> <p><strong>Submission deadline : April 2024</strong></p> <p><strong>Publication date : Juni 2024</strong></p> FKIP, Universitas Palangka Raya en-US Edunomics Journal 2722-6697 Pengaruh Tingkat Kesehatan Bank Dengan Menggunakan Pendekatan RBBR (Risk Based Bank Rating) dan Ukuran Bank Terhadap Pertumbuhan Laba Pada Bank Umum Konvensional Yang Terdaftar di BEI Periode 2018 – 2022 https://e-journal.upr.ac.id/index.php/edu/article/view/18834 <p>This research aims to explain the influence of bank health levels using the RBBR (Risk Based Bank Rating) approach and bank size on profit growth in Conventional Commercial Banks listed on the Indonesia Stock Exchange for the period 2018 - 2022. The RBBR approach includes Risk Profile, Good Carporate Governance, Earnings, and Capital and Bank Size. The method used in this research is a quantitative method that uses secondary data with documentation studies in the form of conventional commercial bank financial reports which have been published on the Indonesia Stock Exchange website, namely www.idx.co.id, Financial Services Authority http://www.ojk. go.id, Bank Indonesia www.bi.go.id, and websites of related banks. The population in this research is all Conventional Commercial Banks listed on the Indonesia Stock Exchange. The sampling technique in this research used purposive sampling, so that a sample of 39 banks was obtained. This research uses multiple linear regression analysis which is processed using the Statistical Package for Social Science (SPSS) 26. The results of this research show that Risk Profile which is proxied by Non Performing Loans (NPL) has a significant negative effect on profit growth, Earnings which is proxied by Return On Assets (ROA), and Capital which is proxied by Capital Adequacy Ratio (CAR) has a significant positive effect on growth. profit, while Good Corporate Govenrnance (GCG) and bank Size have no effect on profit growth. Practically, this research is to provide information, references and consideration for Conventional Commercial Banks listed on the Indonesia Stock Exchange to be able to increase bank profit growth by paying attention to the bank's health level and bank size by determining policies, making strategies and planning. to continue to improve the quality of bank performance, which will have an impact on increased profit growth, so that it can provide value for investors or other stakeholders</p> Dewi Ariyani Rahman Novita Weningtyas Respati Sarwani Sarwani Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0 2025-01-03 2025-01-03 6 1 1 17 Pengaruh Persepsi Kualitas Pelayanan Pajak, Sanksi Perpajakan, Biaya Kepatuhan Pajak, Penerapan E-Filing, Pemahaman Perpajakan dan Kepercayaan Terhadap Kepatuhan Wajib Pajak https://e-journal.upr.ac.id/index.php/edu/article/view/18836 <p>This study aims to determine the influence Tax Services Quality, Tax Sanction, Compliance Cost, E-filing, Tax Knowledge, and Tax Payers Trust on taxpayer compliance. The Independent variable is Tax Services Quality, Tax Sanction, Compliance Cost, E-filing, Tax Knowledge, and Tax Payers Trust. While the dependent variable is taxpayer compliance. This research is a quantitative research. The population as the object of research is all Corporate Taxpayers registered and required to report at KPP Madya Banjarmasin. The sample was selected using the purposive sampling method and obtained 145 samples of Corporate taxpayers. The data analysis technique used was multiple regression analysis and analyzed using SPSS 25. The result of this research showed that Tax Services Quality, Tax Sanction, E-filing, Tax Knowledge had an effect on the compliance of Corporate taxpayers registered with KPP Madya Banjarmasin, while the Compliance Cost and Taxpayers Trust had no effect on the compliance of Corporate taxpayers registered with KPP Madya Banjarmasin.</p> Lolita Siregar Sarwani Sarwani Rahma Yuliani Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0 2025-01-04 2025-01-04 6 1 18 37 Peran UMKM Industri Kerajinan dalam Mendorong Pembangunan Ekonomi Berkelanjutan di Kota Palangka Raya https://e-journal.upr.ac.id/index.php/edu/article/view/18854 <p>UMKM berperan vital dalam perekonomian Indonesia, termasuk di Kota Palangka Raya, Kalimantan Tengah, melalui sektor industri kerajinan, khususnya aksesoris khas Dayak. Artikel ini menganalisis kontribusi UMKM kerajinan dalam mendorong pembangunan ekonomi berkelanjutan, dengan menggunakan studi kasus pada Toko Souvenir Fauzi yang menjual produk kerajinan tradisional seperti tas rotan, gelang batu, miniatur getah nyatu, manik-manik, dan aksesoris lainnya. Penelitian ini bertujuan untuk mengeksplorasi peran UMKM dalam menciptakan model bisnis yang ramah lingkungan dan sosial, sesuai dengan teori triple bottom line yang mengintegrasikan aspek ekonomi, lingkungan, dan sosial dalam pembangunan berkelanjutan. Hasil penelitian menunjukkan bahwa UMKM ini memberikan kontribusi signifikan terhadap perekonomian lokal, mempromosikan pelestarian budaya, dan mendukung keberlanjutan sumber daya alam melalui pemanfaatan bahan baku alami. Namun, tantangan seperti keterbatasan akses pasar, teknologi, dan pengelolaan sumber daya alam yang berkelanjutan masih dihadapi. Oleh karena itu, penelitian ini merekomendasikan peningkatan kapasitas teknologi dan pengelolaan sumber daya alam untuk memastikan keberlanjutan jangka panjang UMKM kerajinan ini. Dengan demikian, UMKM kerajinan aksesoris khas Dayak berpotensi sebagai agen perubahan yang mendorong pembangunan ekonomi yang inklusif dan berkelanjutan di Palangka Raya</p> Grace Evelina Buji Rinto Alexandro Fendy Hariatama Tonich Uda Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0 2025-01-05 2025-01-05 6 1 38 45 Analisis Strategi Pengembangan Usaha Dengan Penggunaan QRIS Sebagai Metode Pembayaran Pada Rumah Makan Joglo Lumintu https://e-journal.upr.ac.id/index.php/edu/article/view/18856 <p>This study aims to analyze the implementation of QRIS (Quick Response Code Indonesian Standard) as a digital payment method at Joglo Lumintu Restaurant, Palangka Raya City, and examine its impact on business development strategies and operational efficiency. This research uses a descriptive qualitative approach, with data collection techniques through in-depth interviews, participatory observation, and questionnaires to the owner, employees, and customers of the restaurant. The results showed that the use of QRIS has provided convenience and security in the transaction process, increased operational efficiency through reduced transaction time, and facilitated more transparent financial records. However, the implementation of QRIS is still hampered by the preference for cash payments among older customers, who are less familiar with digital technology. In addition, QRIS transaction recording is still done manually, indicating the need for a more comprehensive digital management system integration. QRIS implementation is proven to increase customer satisfaction, especially among the younger generation, and has the potential to support business competitiveness. This research highlights the importance of digital education to customers and improving restaurant operations as strategies for developing a more efficient and modern culinary business.</p> Fendy Hariatama H Rinto Alexandro Rahman Rahman Kharisma Nugraha Putra Mega Agustini Alia Friskila Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0 2025-01-05 2025-01-05 6 1 46 53 Pengaruh Corporate Social Responsibility Pada Akuntability Value Creation https://e-journal.upr.ac.id/index.php/edu/article/view/19174 <p><em>This study aims to examine the effect of corporate social responsibility on value creation in LQ45 index companies listed on the IDX in 2018-2022. Value creation in this study is measured by economic value added. This study used several control variables are size, price earning ratio, debt to equity ratio, and net profit margin.The method used in this study is a quantitative research method. The population used as the object of the study is LQ45 index companies listed on the Indonesia Stock Exchange in 2018-2022. The selected sample used the purposive sampling method and 68 samples were obtained. The data analysis technique used was panel data regression analysis, and was analyzed using Eviews 12.&nbsp; The result of this study showed that the corporate social responsibility variable has effect on value creation. Size, debt to equity ratio and net profit margin as control variables have effect on value creation. Price earning ratio as control variables has no effect on value creation</em></p> Firdha Aprillia Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0 2025-01-19 2025-01-19 6 1 54 74 Peningkatan Kinerja Dan Keberlangsungan Usaha UMKM Sektor Pedagang Kecil Pada Pasar Besar Kota Palangka Raya Melalui Peningkatan Literasi Keuangan https://e-journal.upr.ac.id/index.php/edu/article/view/19175 <p><em>Micro, small and medium enterprises (MSMEs) are one of the main driving factors that contribute significantly to the economic improvement of a region. Despite this, MSMEs have efforts to create jobs and have high quality labor absorption. MSMEs have the ability to drive stable, long-term, and sustainable economic growth as they are considered to be able to survive even under crisis conditions. The fact that they can be established with little capital or investment means that MSMEs can be considered to have the ability to grow and develop quickly.&nbsp; For this reason, one of the factors that influence MSMEs to continue to develop is an understanding of good financial management, namely through financial literacy. This financial literacy is very important to study because everyone who has a business must certainly be able to understand financial literacy well, because basically this financial literacy can affect the way a person thinks about financial conditions and affect strategic decision making in terms of finance and management</em></p> Rahman Rahman Rinto Alexandro Liling Lenlioni Kharisma Nugraha Putra Zola Ari Setyanto Febry Febry Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0 2025-01-19 2025-01-19 6 1 75 83 Pengaruh Motivasi dan Lingkungan Terhadap Minat Berwirausaha https://e-journal.upr.ac.id/index.php/edu/article/view/19205 <p><em>The purpose of this study was to determine the effect of motivation partially on the interest of STIMI Banjarmasin students in entrepreneurship, to determine the effect of the environment partially on the interest of STIMI Banjarmasin students in entrepreneurship, to determine the effect of motivation and the environment simultaneously on the interest of STIMI Banjarmasin students in entrepreneurship. This study uses a quantitative research method. The population in this study were STIMI Banjarmasin undergraduate students in the 2020-2023 intake. The sample in the study was taken based on the simple random sampling technique using the Slovin Formula with a leeway of 10% so that a sample of 59 people was obtained as respondents in this study. The analysis method uses Multiple Linear Regression Analysis to determine the effect between variables. Hypothesis Testing is used to determine the actual situation at the population level based on statistical data. Based on the results of this study, it is known that Motivation partially has a significant effect on the Entrepreneurial Interest, the Environment partially has a significant effect on the Entrepreneurial Interest, Motivation and Environment simultaneously have a significant effect on the Entrepreneurial Interest.</em></p> Muhammad Hidayatullah TA. Hariyono Muhammad Nurdin Dodik Jatmika Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0 2025-01-23 2025-01-23 6 1 84 96 Analisis SWOT Dalam Meningkatkan Daya Saing PT. Pos Persero Indonesia Di Kota Palangka Raya https://e-journal.upr.ac.id/index.php/edu/article/view/19395 <p><em>SWOT analysis has a very important role for companies to find out what strategies will be appropriate and can be carried out by the company so that it can compete with similar companies. The purpose of this research is to determine and analyze the strategy of PT POS Persero Indonesia in Palangka Raya City in increasing the company's competitiveness based on SWOT Analysis. This research uses a qualitative method by taking a case study approach, the informants in this research are Post Office Managers, Post Office Employees, and Palangka Raya Post Office Customers. Data sources were obtained from primary data, namely from observations in the field and interviews with informants, and secondary data from documentation of the results of observations and interviews. The data analysis method uses Miles and Huberman's interactive model analysis of 3 activity stages, namely reducing data, presenting data, and drawing conclusions. Based on the results of the Grand Strategy Matrix analysis, it shows that PT Pos Indonesia Palangka Raya City is in quadrant III, namely the Turn Around and Liquidation strategy quadrant. The right strategy is the WO strategy. The WO strategy focuses on minimizing weaknesses by taking advantage of opportunities, such as collaboration with local governments and human resource training. This strategy can increase the competitiveness of PT Pos Indonesia Palangka Raya City.</em></p> Rofika Sri Wulandari Revnussa Oktobery Kharisma Nugraha Putra Tonich Uda Rinto Alexandro Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0 2025-01-24 2025-01-24 6 1 97 106