Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi http://103.8.12.212:33180/unj/index.php/jpepa <p><strong>Jurnal Pendidikan Ekonomi, Perkantoran dan Akutansi (JPEPA) <a href="https://issn.brin.go.id/terbit/detail/1592809602">E-ISSN: 2722-9750</a></strong> is a research base journal published by the Faculty of Economics, Universitas Negeri Jakarta, Indonesia. The journal published three times per year in April, August, and December. This journal started publishes since 2020. The scope and focus are related to research in the fields of economics, accounting, administration and also the study of economic education such as microeconomics, macroeconomics, development studies, behavioural economics, office administration, finance, leadership management, marketing, accounting and research on education in economics. The journal also publishes articles related to banking studies, small and medium enterprises, the stock market, teaching models for economic studies. It also publishes studies on development policies. According to its scope, Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi (JPEPA) welcomes multidisciplinary articles related to economic research, office administration, accounting, and economics education. The journal focuses on economic research and education with a quantitative, qualitative, and RnD approach. There are many more problems related to economic studies and educational issues. Therefore, Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi (JPEPA) only publishes original research on economics, Office administration, accounting and economic education in Indonesia and abroad. The journal aims to publish scientific articles from researchers from Indonesia and other countries. Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi&nbsp;is published by Faculty of Economics Universitas Negeri Jakarta<strong> in collaboration with Asosiasi Sarjana dan Praktisi Administrasi Perkantoran Indonesia (ASPAPI).</strong></p> en-US marsofiyati@unj.ac.id (Dr. Marsofiyati, S.Pd., M.Pd.) maulanaamirul@unj.ac.id (Maulana Amirul Adha, S.Pd., M.Pd.) Sun, 01 Dec 2024 00:00:00 +0700 OJS 3.1.2.1 http://blogs.law.harvard.edu/tech/rss 60 SYNERGY OF PEER AND QUALITY OF LEARNING FACILITIES: THE KEY TO SUCCESSFUL VOCATIONAL SCHOOL STUDENT ACHIEVEMENT http://103.8.12.212:33180/unj/index.php/jpepa/article/view/47695 <p>This study aims to identify factors that influence student achievement, such as peers and the quality of learning facilities. Using a quantitative approach with a saturated sample of 108 students of class X Office Management and Business Services (MPLB), XI MPLB, and X Retail Business (BR), data were collected through questionnaires and analyzed using the Statistical Package for the Social Sciences (SPSS) version 29. The analysis involved multiple linear regression, statistical prerequisite tests, and hypothesis testing, including t-test, f-test, and R-square. The results showed that peer factors and the quality of learning facilities had a significant impact on student achievement both partially and simultaneously. Recommendations include increasing collaborative activities between students and improving facilities. Practically, this research can be a basis for further research.</p> Hana Haisunasya, Agus Wibowo, Maulana Amirul Adha Copyright (c) 2024 Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi https://creativecommons.org/licenses/by/4.0 http://103.8.12.212:33180/unj/index.php/jpepa/article/view/47695 Sun, 01 Dec 2024 00:00:00 +0700 THE DEVELOPMENT OF ELECTRONIC GUIDEBOOK FOR THE IMPLEMENTATION OF PROCUREMENT http://103.8.12.212:33180/unj/index.php/jpepa/article/view/47766 <p>This study aims to produce an e-book guide on the implementation of procurement of goods and services, which helps employees and partner companies understand general provisions such as policies, rights and obligations, sanctions, and the procurement process of goods and services at PT. Pelabuhan Indonesia (Persero). The study uses the ADDIE model, which includes the stages of analysis, design, development, implementation, and evaluation. Based on expert trials, the e-book received an average validity value of 81%, which means "Very Eligible" for use. One-to-one trials through interviews concluded that the guidebook was good. Field test trials received an average value of 84%, which indicates that this e-book is very feasible for use. Overall, the results of all stages of the trial indicate that the development of the e-book guide for procurement of goods and services is good and follows the correct development procedures. This e-book can facilitate learning for employees of PT. Pelabuhan Indonesia (Persero) and partner companies in the procurement process of goods and services.</p> Vanessa Christina Paskah Nikijuluw, Roni Faslah, Rizki Firdausi Rachmadania Copyright (c) 2024 Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi https://creativecommons.org/licenses/by/4.0 http://103.8.12.212:33180/unj/index.php/jpepa/article/view/47766 Sun, 01 Dec 2024 00:00:00 +0700 DIGITAL LITERACY, INDUSTRY PRACTICES AND WORK READINESS FOR GENERATION Z http://103.8.12.212:33180/unj/index.php/jpepa/article/view/47797 <p>This study aims to determine whether or not there is an influence of digital literacy, industrial work practices, and work readiness on generation Z in vocational high schools. This study uses a quantitative approach method. Respondents in this study were grade XI students at SMK Negeri 51 Jakarta with a population of 251 students. Sample selection using the Isaac &amp; Michael table with an error rate of 5%, obtained a sample size of 146 students. The data obtained were then processed using SmartPLS 3.0 with Outer and Inner Models as data analysis techniques. The results of the calculation of Digital Literacy on Work Readiness show that the Original Sample score is 0.345 and the T-statistic is 6,570&gt; 1.96 and the P-value is 0.000 &lt;0.05; then for Industrial Work Practices on Work Readiness, the Original Sample score is 0.627 and the T-statistic is 12,141&gt; 1.96 and the P-value is 0.000 &lt;0.05. The results of the F-square calculation of Digital Literacy towards Job Readiness obtained a score of 0.193 and for Industrial Work Practices towards Job Readiness obtained an F-square score of 0.636.</p> Yehezkiel Ringgas Panjaitan, Dedi Purwana, Rizki Firdausi Rachmadania Copyright (c) 2024 Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi https://creativecommons.org/licenses/by/4.0 http://103.8.12.212:33180/unj/index.php/jpepa/article/view/47797 Sun, 01 Dec 2024 00:00:00 +0700 UNVEILING THE NEXUS OF WORK INTEREST, SELF-POTENTIAL AND INDUSTRIAL WORK PRACTICE EXPERIENCE WITH THE WORK READINESS OF ACCOUNTING STUDENTS IN VOCATIONAL SCHOOLS http://103.8.12.212:33180/unj/index.php/jpepa/article/view/47901 <p>This study aims to determine the effect of work interest, self-potential and industrial work experience on students' work readiness. The population in this study were accounting students at Public Vocational High School in Central Jakarta. The sampling technique in this study used proportional random sampling with a sample of 121 respondents. The method used in this study is quantitative using questionnaires and surveys. The analysis methods in this study are descriptive statistical tests, validity tests, reliability tests, normality tests, linearity tests, multiple regression tests, hypothesis tests (t-test and f-test) and determination coefficient tests. The results of the research that has been conducted state that work interest, self-potential and industrial work experience have a positive and significant effect on work readiness both simultaneously and partially.</p> Aida Fitria, Santi Susanti, Achmad Fauzi Copyright (c) 2024 Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi https://creativecommons.org/licenses/by/4.0 http://103.8.12.212:33180/unj/index.php/jpepa/article/view/47901 Sun, 01 Dec 2024 00:00:00 +0700 ORGANIZATIONAL ACTIVENESS, WORK MOTIVATION, AND SOFT SKILLS ON WORK READINESS OF VOCATIONAL STUDENTS http://103.8.12.212:33180/unj/index.php/jpepa/article/view/47810 <p>The purpose of this study was to analyze how organizational activity, work motivation, and soft skills affect the work readiness of vocational high school students. This study uses a quantitative method with primary data through the distribution of questionnaires. This study involved a population of 214 students from class XI of SMK Negeri 16 Jakarta. In this study, the proportional random sampling technique was used, using the Issac and Michael table with an error rate of 5% so that the determination of the minimum sampling was 135 respondents. The PLS-SEM data analysis technique was carried out using the SmartPLS version 4 program. The results of the hypothesis test from this study found that the variable of organizational activity affects soft skills, the variable of work motivation affects soft skills, the variable of organizational activity affects work readiness, the variable of work motivation affects work readiness. Then, the soft skill variable does not affect work readiness. Furthermore, the soft skill variable, based on data analysis, does not affect organizational activity and work motivation on work readiness.</p> Muhammad Hamdi A'li, Sri Zulaihati, Maulana Amirul Adha Copyright (c) 2024 Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi https://creativecommons.org/licenses/by/4.0 http://103.8.12.212:33180/unj/index.php/jpepa/article/view/47810 Sun, 01 Dec 2024 00:00:00 +0700 BOOSTING LOCAL SKINCARE SALES: THE POWER OF CONTENT MARKETING, INFLUENCERS, AND ELECTRONIC WORD OF MOUTH (E-WOM) http://103.8.12.212:33180/unj/index.php/jpepa/article/view/48316 <p>This study examines the influence of content marketing, influencer endorsement, and electronic word of mouth on purchase intention of local skincare products among Generation Z in Jabodetabek. In the digital era, the rapid development of information and communication technology has changed business and marketing strategies, creating new opportunities and challenges. This study involved 250 respondents who were active users of the TikTok social media platform and had been exposed to local skincare product marketing content. Data analysis was conducted using the Structural Equation Model (SEM) method. The results showed that content marketing and electronic word of mouth had a positive and significant effect on purchase intention, while influencer endorsement had no significant effect. These findings highlight the importance of an effective digital marketing strategy in attracting consumer interest and providing insight for companies in developing more adaptive and innovative marketing strategies amidst increasingly fierce competition.</p> Audrey Safa Salsabila, Setyo Ferry Wibowo, Terrylina Arvinta Monoarfa Copyright (c) 2024 Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi https://creativecommons.org/licenses/by/4.0 http://103.8.12.212:33180/unj/index.php/jpepa/article/view/48316 Sun, 01 Dec 2024 00:00:00 +0700 LEARNING MOTIVATION: ANALYSIS THE INFLUENCE OF FAMILY AND PEER ENVIRONMENT ON ONLINE BUSINESS AND MARKETING STUDENTS http://103.8.12.212:33180/unj/index.php/jpepa/article/view/48156 <p>This study aims to examine the influence of family environment and peer environment on the learning motivation of students majoring in Online Business and Marketing (BDP) at SMKN 44 Jakarta. This study uses a quantitative approach. The population consists of all students majoring in Online Business and Marketing (BDP) in the 2023/2024 academic year totaling 174. From this population, a sample of 121 students was taken randomly using the probability proportional random sampling technique. The analysis in this study used SPSS 25 which includes classical assumption analysis, multiple regression, and coefficient of determination. The findings show a positive and significant influence between family environment and learning motivation, a positive and significant influence between peer environment and learning motivation, and a positive and significant influence between family environment, peer environment, and motivation to learn simultaneously.</p> Dian Rahayu, Roni Faslah, Nadya Fadillah Fidhyallah Copyright (c) 2024 Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi https://creativecommons.org/licenses/by/4.0 http://103.8.12.212:33180/unj/index.php/jpepa/article/view/48156 Sun, 01 Dec 2024 00:00:00 +0700 ANALYSIS OF INTEREST IN CONTINUING EDUCATION TO HIGHER EDUCATION AMONG VOCATIONAL SCHOOL STUDENTS IN ACCOUNTING: THE ROLE OF PARENTS, SCHOOLS, AND STUDENT READINESS http://103.8.12.212:33180/unj/index.php/jpepa/article/view/47884 <p>This study aims to determine whether there is an influence between parental support, the role of the school, and student readiness on the interest in continuing education to college. The population in this study were students majoring in accounting at Public Vocational High School in Central Jakarta, with an accessible population of 177 students. The sampling technique in this study used proportional random sampling with a sample of 122 respondents. The method used in this study is quantitative using questionnaires and surveys. The analysis methods in this study are descriptive statistical tests, validity tests, reliability tests, normality tests, linearity tests, multiple regression tests, hypothesis tests (t-test and f-test), and determination coefficient tests. The results of the research state that parental support has a significant effect on the interest in continuing education to college, the role of the school has a significant effect on the interest in continuing education to college, student readiness has a significant effect on the interest in continuing education to college, and parental support, the role of the school, and student readiness have a significant effect on the interest in continuing education to college.</p> Nurul Hanifa Haris, Santi Susanti, Achmad Fauzi Copyright (c) 2024 Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi https://creativecommons.org/licenses/by/4.0 http://103.8.12.212:33180/unj/index.php/jpepa/article/view/47884 Sun, 01 Dec 2024 00:00:00 +0700 EXPLORING THE IMPACT OF LEARNING FACILITIES AND ENVIRONMENT ON STUDENT MOTIVATION http://103.8.12.212:33180/unj/index.php/jpepa/article/view/47576 <p>Motivation for students is certainly high and low with various factors that influence the motivation. For students who have high learning motivation, they will devote all their attention to the ongoing learning. This study aims to analyze the effect of learning facilities and learning environment on the learning motivation of students of the Faculty of Economics, Jakarta State University. The population used in this study were all students of the Faculty of Economics, Jakarta State University, class of 2020 with a population of 633 students. This study uses a quantitative method, and a sample of 245 students was determined. The sampling technique used Proportional Sampling. Data collection was carried out by distributing questionnaires using a Likert scale. This study uses an analysis technique using SmartPLS 3.0 with Outer Model and Inner Model analysis. The research results show that (1) there is a significant influence between learning facilities and learning motivation, (2) there is a significant influence between the learning environment and learning motivation, and (3) there is a significant influence between learning facilities and the learning environment and learning motivation.</p> Putri Olivia Fanny, Roni Faslah, Darma Rika Swaramarinda Copyright (c) 2024 Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi https://creativecommons.org/licenses/by/4.0 http://103.8.12.212:33180/unj/index.php/jpepa/article/view/47576 Sun, 01 Dec 2024 00:00:00 +0700 REVEALING THE ROLE OF PROFITABILITY IN MEDIATING LEVERAGE, LIQUIDITY, AND COMPANY SIZE ON FIRM VALUE IN HEALTH SECTOR http://103.8.12.212:33180/unj/index.php/jpepa/article/view/47498 <p>The purpose of this study is to examine the impact of leverage, liquidity, and firm size on firm value with profitability as a mediating variable. The unit of analysis is healthcare companies listed on the Indonesia Stock Exchange for the period 2020-2023. The research method used is quantitative method using secondary data. Research data taken from financial and annual reports totaling 33 companies. The sample amounted to 22 companies with a total of 88 sample data with purposive sampling as a sampling technique. Data analysis using path analysis and using the SPSS version 25 application. Based on the research results obtained that leverage has no effect on firm value and liquidity has no effect on firm value, while company size has a positive and significant effect on firm value and profitability has a positive and significant effect on firm value. Profitability is proven to be able to mediate the relationship between liquidity and firm value, but profitability is unable to mediate the relationship between leverage and firm value and profitability is unable to mediate the relationship between firm size and firm value.</p> Fairuznissa Pelita Adisty, Mardi, I Gusti Ketut Agung Ulupui Copyright (c) 2024 Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi https://creativecommons.org/licenses/by/4.0 http://103.8.12.212:33180/unj/index.php/jpepa/article/view/47498 Sun, 01 Dec 2024 00:00:00 +0700 FACTORS AFFECTING AUDIT DELAY IN TRADING, SERVICE, AND INVESTMENT SECTOR COMPANIES http://103.8.12.212:33180/unj/index.php/jpepa/article/view/47739 <p>This research aims to assess the impact of firm size, financial distress, audit fee, and auditor reputation on audit delays in companies within the trading, service, and investment sectors listed on the IDX from 2020 to 2022. The study is quantitative and utilizes secondary data. Data collection is conducted through documentation techniques via annual financial reports available at <a href="http://www.idx.co.id/">www.idx.co.id.</a> The study's population comprises 201 companies in the trade, service, and investment sectors, with a sample of 93 companies over three years, selected using a purposive sampling method. Data analysis is performed using panel data regression with the Common Effect Model (CEM) estimation, tested via Eviews v.12. The findings indicate that firm size and financial distress do not influence audit delay with a t-<sub>count</sub> value &lt; t-<sub>table</sub> (1.32201 &lt; 1.65043) and (0.20618 &lt; 1.65043). Whereas audit fee and auditor reputation do have an effect on audit delay with a t-<sub>count</sub> value &lt; t-<sub>table</sub> (2.019725 &gt; 1.65043) and (2.096139 &gt; 1.65043). Based on the simultaneous test results, it is found that company size, financial distress, audit fees, and auditor reputation have an effect on audit delay with an F-<sub>count</sub> &gt; F-<sub>table</sub> value (2.790595&gt; 2.40459).</p> Adhisa Azzahra Putri, Ati Sumiati, Achmad Fauzi Copyright (c) 2024 Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi https://creativecommons.org/licenses/by/4.0 http://103.8.12.212:33180/unj/index.php/jpepa/article/view/47739 Sun, 01 Dec 2024 00:00:00 +0700