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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Kawistara : Jurnal Ilmiah Sosial dan Humaniora Riset Manajemen dan Akuntansi Jurnal Akuntansi Bisnis Benefit: Jurnal Manajemen dan Bisnis KEUNIS Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) SENTRALISASI Owner : Riset dan Jurnal Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi YUME : Journal of Management Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Journal Of Management Science (JMAS) AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Syntax Idea Journal of Economics, Business, and Government Challenges Jurnal Ilmiah Edunomika (JIE) Proceeding of National Conference on Accounting & Finance Jurnal Kesehatan Panrita Husada Management Studies and Entrepreneurship Journal (MSEJ) Tangible Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi JUDICIOUS: Journal of Management Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Pendidikan Nusantara Jurnal Pendidikan Nusantara Jurnal Bina Bangsa Ekonomika Abdi Psikonomi Improvement: Jurnal Manajemen dan Bisnis Management Science Research Journal Prosiding University Research Colloquium Journal Research of Social Science, Economics, and Management Duconomics Sci-meet (Education & Economics Science Meet) Riset Ilmu Manajemen Bisnis dan Akuntansi Bharasumba Jurnal Multidispliner Majapahit Journal of Islamic Finance and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia Jurnal Kawistara Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi
Erma Setiawati
Fakultas Ekonomi Universitas Muhammadiyah Surakarta
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Journal : Jurnal Ilmiah Edunomika (JIE)

 1 
ANALISIS FAKTOR PENGGUNAAN LAYANAN GO-PAY OLEH GENERASI Z DALAM MODEL UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY (UTAUT) Wardhani, Ayu Riya; Setiawati, Erma
JURNAL ILMIAH EDUNOMIKA Vol 9, No 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i1.16507

Abstract

Advances in payment technology have shifted the role of the cash system to a non-cash system. Generation Z plays an important role in the adoption of this technology. One of the service innovations of PT. GoTo Gojek Tokopedia Tbk (GOTO) is a GoPay application, which was launched nationally on July 26 2023. This application offers various digital payment services via server-based e-money and e-wallet for customers. GoPay was previously a feature of the Gojek platform, but has now developed into a separate application with exclusive features. This research aims to analyze the factors that influence GoPay usage behavior among Generation Z based on the Unified Theory of Acceptance and Use of Technology (UTAUT). This research used a quantitative method involving 155 respondents collected via an online questionnaire. Data was analyzed using smartPLS. The research results show that work expectations and social influence have a positive influence on GoPay behavioral intentions in Generation Z. On the other hand, business expectations and facilitating conditions have no influence. It is hoped that these findings can support strategies to increase GoPay adoption among Generation Z.
DETERMINASI FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN Wida Ramadhan, Adelia Ari; Setiawati, Erma
JURNAL ILMIAH EDUNOMIKA Vol 9, No 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i1.16516

Abstract

This research aims to test and analyze the influence of capital structure, profitability, company size, dividend policy, company growth on company value. Some of the variables used in this research are capital structure, profitability, company size, dividend policy, company growth, and company value. The population in this study are manufacturing companies in basic and chemical industry sectors listed on the Indonesia Stock Exchange (BEI) for the 2020-2023 period. The sampling technique is through purposive sampling. The number of samples used was 24 companies and the amount used was 96 data. The analytical methods used in this research are descriptive analysis methods, inductive analysis, classical assumption test analysis, and the adjusted coefficient of determination R2. The research results show that capital structure, company size, dividend policy and company growth have no effect on the condition of company value in manufacturing companies in basic and chemical industry sectors listed on the Indonesia Stock Exchange (BEI) for the 2020-2023 period. Meanwhile, profitability influences the condition of company value, in manufacturing companies in basic and chemical industry sectors listed on the Indonesia Stock Exchange (BEI) for the 2020-2023 period.Keywords: capital structure, profitability, company size, dividend policy, company growth
DETERMINAN FAKTOR-FAKTOR KINERJA KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2023) Fatmaningtyas, Sastria; Setiawati, Erma
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.16572

Abstract

This study aims to determine the effect of sales growth, capital structure, firm size, liquidity, and total asset turnover on financial performance. In this study, sales growth is proxied by sales growth, capital structure is proxied by debt to equity ratio, firm size is proxied by size, liquidity is proxied by current ratio, and total asset turnover is proxied by total asset turnover. This study was conducted on consumer sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The sampling technique used in this study was purposive sampling technique. The sample used in this study was 45 companies and was carried out for 3 years, resulting in 135 data. The data analysis technique used was multiple linear regression analysis. The results showed that the variables of sales growth and capital structure did not affect financial performance, while firm size, liquidity, and total asset turnover did affect financial performance.
FAKTOR PENENTU KETEPATAN PELAPORAN KEUANGAN PERUSAHAAN : PERUSAHAAN NON KEUANGAN DI INDONESIA TAHUN 2021-2023 Windi Febriyanti Putri Inayah; Erma Setiawati
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Financial reports are characterized by timeliness, which implies that the availability of information at the opportune moment influences decision-making processes. This study aims to investigate and analyze the impact of firm size, leverage, profitability, board independence, and audit quality on the timeliness of financial reporting. The population comprises all non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. A total of 269 companies were selected as samples using the purposive sampling technique. This study employs logistic regression analysis, yielding results that indicate audit quality significantly affects the timeliness of financial reporting. Conversely, firm size, leverage, profitability, and board independence do not exert a significant influence on the timeliness of financial reporting.
DETERMINASI YANG MEMPENGARUHI AUDIT REPORT LAG (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2023) Mellisa, Sefi; Setiawati, Erma
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is about the determination that affects audit report lag. The object of this study is a manufacturing company in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2020-2023 period. The data used is secondary data in the form of the company's annual report published by the official www.idx.co.id website. The sample selection method used purposive sampling and 59 companies were obtained in accordance with the criteria of the 4-year research period so that 236 samples were obtained in this study. This research method uses multiple linear regression and uses the help of the SPSS version 27 program. The results of this study show that profitability, solvency, company size, company age, and auditor reputation affect audit report lag.
STUDI FENOMOLOGI: PEMAHAMAN PERPAJAKAN, TARIF PENGENAAN PPH 21 DAN SANKSI PAJAK TERHADAP PELAKSANAAN WAJIB PAJAK ORANG PRIBADI PEGAWAI DINAS PERHUBUNGAN KOTA SURAKARTA Amelia Romandhoni Novitasary; Erma Setiawati
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tax is a payment obligation that is the main source of state revenue, which is used by the government to fund development projects and government spending. This study aims to analyze how the understanding of taxation, the imposition of PPh 21 rates and tax sanctions on the implementation of individual taxpayers of the Surakarta City Transportation Service. This study uses a descriptive analysis method with a qualitative approach. This is because this study aims to understand social phenomena or symptoms by focusing more on a complete picture of the phenomenon being studied. While the data collection methods used are interviews and observation. Overall, the informants understand the importance of tax obligations and the benefits of tax compliance. Although there are still some obstacles in reporting and paying taxes. PPh 21 as an income tax has a progressive rate system and is considered fair by the informants, although it’s still necessary to improve understanding and supervision to ensure optimal tax compliance. Tax sanctions consist of administrative fines and criminal sanctions that can increase taxpayer compliance if implemented properly. However, there’s still limited understanding of tax sanction among taxpayers.
ANALISIS FAKTOR PENGGUNAAN LAYANAN GO-PAY OLEH GENERASI Z DALAM MODEL UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY (UTAUT) Wardhani, Ayu Riya; Setiawati, Erma
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i1.16507

Abstract

Advances in payment technology have shifted the role of the cash system to a non-cash system. Generation Z plays an important role in the adoption of this technology. One of the service innovations of PT. GoTo Gojek Tokopedia Tbk (GOTO) is a GoPay application, which was launched nationally on July 26 2023. This application offers various digital payment services via server-based e-money and e-wallet for customers. GoPay was previously a feature of the Gojek platform, but has now developed into a separate application with exclusive features. This research aims to analyze the factors that influence GoPay usage behavior among Generation Z based on the Unified Theory of Acceptance and Use of Technology (UTAUT). This research used a quantitative method involving 155 respondents collected via an online questionnaire. Data was analyzed using smartPLS. The research results show that work expectations and social influence have a positive influence on GoPay behavioral intentions in Generation Z. On the other hand, business expectations and facilitating conditions have no influence. It is hoped that these findings can support strategies to increase GoPay adoption among Generation Z.
DETERMINASI FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN Wida Ramadhan, Adelia Ari; Setiawati, Erma
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i1.16516

Abstract

This research aims to test and analyze the influence of capital structure, profitability, company size, dividend policy, company growth on company value. Some of the variables used in this research are capital structure, profitability, company size, dividend policy, company growth, and company value. The population in this study are manufacturing companies in basic and chemical industry sectors listed on the Indonesia Stock Exchange (BEI) for the 2020-2023 period. The sampling technique is through purposive sampling. The number of samples used was 24 companies and the amount used was 96 data. The analytical methods used in this research are descriptive analysis methods, inductive analysis, classical assumption test analysis, and the adjusted coefficient of determination R2. The research results show that capital structure, company size, dividend policy and company growth have no effect on the condition of company value in manufacturing companies in basic and chemical industry sectors listed on the Indonesia Stock Exchange (BEI) for the 2020-2023 period. Meanwhile, profitability influences the condition of company value, in manufacturing companies in basic and chemical industry sectors listed on the Indonesia Stock Exchange (BEI) for the 2020-2023 period.Keywords: capital structure, profitability, company size, dividend policy, company growth
Co-Authors Agus Endro Suwarno Aini, Indah Nur Alifah Sekarningrum Alvi Rahmania Putri Amelia Romandhoni Novitasary Andy Dwi Bayu Bawono Anida Ikhwatun Karimah Aprilia Puri Astuti Apsta, Widya Ari Setyanto Arie Vicky Galan Ramadhan Arum S, Nurlita Atria Dea Permata Aulia, Chania Avika Miya Olistya Depp BANDI Baningrum, Ratih Mar Banu Witono Banu Witono, Banu Bekti Wiji Lestari Burhanudin, Cahyani Maulidya Cahyaningrum, Rasita Isnaini CHANIA AULIA Chrisninditya, Ivana Diva Conteh, Abdul Deby Ilma Aulia Dendy Arda Pratama Derbi Ageng Kertaning Kalbu Devaria Aisya Setyowati Dewi Kartika Sari Dewi Sekar Tanjung Diana Puspitasari Diana, Ulfi Dimas Bagus Maulino Wibowo Dimas Ilham Nur Rois Dina, Nadia Farah Diyah Nurhidayati Dwianto, Agus Dyana Madyaratri Efendi, Ifin Aria Eni Kusumawati Eny Kusumawati Eny Kusumawati Erma Marga Rosit Erna Noviyanti Eskasari Putri Evi Dewi Kusumawati Evi Dewi Kusumawati Fadya Almira Farah Dzakiyyah Maulida Fatchan Achyani Fatmaningtyas, Sastria Fauzan Fauziyyah, Fadhilah Nur Febrianti, Adilla Rahmah Fitrianingrum, Erika Fuad Hudaya Fatchan Gesti Putri Wahyudi Hanifah Uswatun Khasanah Hanun, Yuliana Hasna Hardina, Lulu Ifin Aria Efendi Ika Damayanti IKA DAMAYANTI Inayati, Luthfiana Indah Nur Aini Indah Permata Dewi Ines Dyah Ayu Hapsari Ivana Diva Chrisninditya Julian, Andika Kartika, Desilis Kertaning Kalbu, Derbi Ageng Kurnia Rhamadita Aryani Kurniasari, Elvira Putri Kusumawati, Berlina Lia Ramadhani Fatchan Linda Ayu Purwaningsih Lutfiana Cahya Ningrum M. Sholahuddin Mahameru Rosy Rochmatullah Marcella Aulia Dewi Maria Susila Sumartiningsih Maryunda, Monic Anastasya Maulida, Farah Dzakiyyah Mellisa, Sefi Muchammad Azrial Akbar Muhammad Ridwan Agung Patria Nagara Mujiyati Mujiyati Mukhammad Akbar, Ashar Mutia Rida Utami Mutiara Saksono Putri Nabila Khairunnisa Nanda Devista Devista Naovi Aprilia Bima Safana Nashirotun Nisa Nurharjanti Nasywa Nathania Hirda Ningsih, Wiwit Indah Lestari Noer Sasongko Novi Nur Ifgayani Noviyanti, Erna Nuraisyah, Ratna Putri Nurhidayati, Diyah Nursiam Nursiam Pardiyanto Pardiyanto Pardiyanto, Pardiyanto Pawestri, Nabila Sophia Dwita Purwaningsih, Linda Ayu Purwitasari, Afrida Putri Rohmatul Ummah Putri, Tri Asti Sari Ramadhan, Arie Vicky Galan Ratih Mar Baningrum Redhona Gevi Waluyo Putri Renata Virgina Arifin Ricky Riyanto Iksan Rima Berlian Putri Rina Trisnawati Rina Trisnawati, Ph.D Riskahayu Hermayanti Rochmatullah ., Rochmatullah Rohmah, Baety Nur Rois, Dimas Ilham Nur Rosa Indriana, Octavia Rosa Milleniva Triandani Salsa Ramadina Salvania Ayu Pramudita Saputri, Iin Nilam Sari, Nadila Afika Sayyidah Alifah Rahmani Sekarningrum, Alifah Setyanto, Ari Setyowati, Devaria Aisya Silvi Novita Dewi Siti Asiyah Siti Nurhayati Ning Rahayu Sri Murwanti Syamsiah, Tiara Dwi Tiara Rahmawati Triandani, Rosa Milleniva Trisnawati, *Rina Triyono Triyono Ulfi Diana Wahyu Putra Utama Wahyu Putra Utama Wardhani, Ayu Riya Wati Tri Utami Wida Ramadhan, Adelia Ari Wijayanti, Sekar Arum Windi Febriyanti Putri Inayah Wiyadi Wiyadi Yayuk Sri Wahzuni Yuliana Hasna Hanun Zulfikar Zulfikar