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Jambura Economic Education Journal
Published by Universitas Negeri Gorontalo
ISSN : 26555689     EISSN : 26564378     DOI : 10.37479
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Social Sciences
The Jambura Economic Education Journal (JEEJ) aims to help researchers, students and lecturers publish their works for public audiences and find new connections. The Jambura Economic Education Journal (JEEJ) considers original research articles and reviews articles in the field of research on Teachers, Learning, Economic Education, Economics and Entrepreneurship.
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Articles 116 Documents
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Peran Masyarakat Lokal Dalam Upaya Pencapaian Tujuan Pembangunan Berkelanjutan (SDGS) : Studi Kasus Subak Jatiluwih Suseno, Imadul Umah; Saputra, Beny Mahyudi
Jambura Economic Education Journal Vol 7, No 3 (2025): : July 2025
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jeej.v7i3.28024

Abstract

This research examines the challenges faced in achieving the Sustainable Development Goals (SDGs) in Jatiluwih Village, which include land conversion, the impact of tourism development, and farmer regeneration. The method used is a qualitative approach through in-depth interviews, focus group discussions, and field observations, involving local communities as research subjects. The purpose of this study is to explore the active role of the community in the preservation of the Subak system and its contribution to the achievement of SDGs, especially SDGs 1, 8, and 15. The results of the study show that community participation in the management of Subak is very important to maintain agricultural sustainability, improve economic welfare, and preserve the ecosystem. Thus, a participatory approach has proven to be the key in overcoming various challenges and ensuring the sustainability of the Subak system in Jatiluwih
Pengaruh Kesadaran, Kualitas Pelayanan dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Restoran (Studi Kasus Pajak Restoran yang terdaftar pada Badan Pelayanan Pajak Daerah Kabupaten Sidoarjo) Purnamasari, Maya Haningrum; Muslimin, Muslimin
Jambura Economic Education Journal Vol 7, No 3 (2025): : July 2025
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jeej.v7i3.27412

Abstract

The focus of the following research is how tax witnesses, services provided, and taxpayer awareness influence restaurant taxpayer compliance registered with the Sidoarjo Regency Regional Tax Service Agency. This study applies a quantitative approach. This study found that tax compliance is not affected by service quality; On the contrary, awareness of taxpayers and tax sanctions has an impact on tax compliance. The conclusions obtained from this research are (1) taxpayer awareness influences taxpayer compliance in restaurants in Sidoarjo district, the presence of actions in reporting in a timely manner with the correct amount can be said to be a form of taxpayer awareness, (2) Service quality has no effect on restaurant taxpayer compliance in Sidoarjo Regency, which means that the services of tax officers in agencies can still be considered weak or less than optimal, and (3) tax sanctions affect restaurant taxpayer compliance in Sidoarjo Regency, tax sanctions are administrative sanctions that force taxpayers to comply with tax regulations . Thus, tax sanctions can have an impact on taxpayer compliance.
Perilaku Inovatif Kerja Serta Perceived Organizational Support Dalam Meningkatkan Kinerja Karyawan Murtadha, Alfirda Lutfi; Kurniawan, Ignatius Soni; Lysander, Mohammad Ahyar Syafwan
Jambura Economic Education Journal Vol 7, No 3 (2025): : July 2025
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jeej.v7i3.28634

Abstract

The purpose of this study was to analyze the relationship between innovative behavior at work and perceived organizational support related to employee performance at the Department of Cooperatives, Small and Medium Enterprises, Industry, and Trade (DKUKMPP) of Bantul Regency. The sampling method used the accidental method. The distribution of questionnaires was carried out using an offline survey using quantitative methods. The location of the study was at DKUKMPP Yogyakarta Regency, with a sample of 100 employees as respondents. The data were analyzed using SPSS, and the results showed that innovative behavior at work and perceived organizational support had a positive and significant effect on the performance of DKUKMPP employees. These findings highlight the importance of organizational support and innovative behavior in increasing the productivity and effectiveness of employee performance in government agencies.
Pengaruh Literasi Keuangan Terhadap Perilaku Inovasi Produk Hijau dan Inovasi Proses Hijau di Moderasi Gender Pada Usaha Kecil dan Menengah di Boyolali Ashari, Rosa Zulfah; Sabandi, Muhammad
Jambura Economic Education Journal Vol 7, No 3 (2025): : July 2025
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jeej.v7i3.28066

Abstract

Financial literacy is a strategic issue that has increasingly gained attention in various economic studies, particularly in relation to strengthening the innovative capacity of business actors. However, empirical studies linking financial literacy to green innovation behavior, especially in the context of Micro, Small, and Medium Enterprises (MSMEs), remain limited. This study aims to: (1) analyze the influence of financial literacy on green product innovation behavior among MSMEs in Boyolali Regency; (2) examine the effect of financial literacy on green process innovation behavior; and (3) investigate the role of gender as a moderating variable in the relationship between financial literacy and both types of innovation. A quantitative approach is employed in this research through a survey method involving 397 MSME actors selected using accidental sampling. Data were collected using an online questionnaire distributed via the Google Forms platform. Validity testing was conducted using convergent and discriminant validity approaches, while reliability was measured through Cronbach’s Alpha and composite reliability. Data analysis includes descriptive statistics, multicollinearity testing, goodness-of-fit testing, and moderating regression analysis. The results indicate that: (1) financial literacy has a positive and significant influence on green product innovation; (2) financial literacy also significantly enhances green process innovation; and (3) gender plays a significant moderating role in strengthening the relationship between financial literacy and both types of green innovation. These findings not only enrich the literature from the perspective of Human Capital Theory but also provide practical implications for enhancing the innovative capacity of MSMEs in the face of sustainable development challenges.
Pengaruh Rasio Likuiditas, Solvabilitas dan Aktivitas Terhadap Profitabilitas Pada Perusahaan Transportasi Laut dan Logistik yang Terdaftar di Bei Periode 2019-2023 Rahayu, Tia Septiana; Bella, Cinthya
Jambura Economic Education Journal Vol 7, No 3 (2025): : July 2025
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jeej.v7i3.28715

Abstract

This research was conducted to explore the influence of liquidity, solvency, and activity ratios on the profitability of companies in the maritime transportation and logistics sector listed on the Indonesia Stock Exchange (IDX). Profitability in this study is measured based on net profit recorded in the companies’ annual income statements. These three financial ratios—liquidity, solvency, and activity—are recognized as key parameters in evaluating a company’s financial health and performance, particularly in high-risk operational sectors such as maritime transport and logistics. This sector is heavily influenced by global market volatility, which can directly impact revenue. A quantitative method was employed in this study, with data sourced from annual reports spanning the period of 2019 to 2023. The research was motivated by the frequent fluctuations in profits and losses among companies in this sector, which are closely tied to external factors such as changes in fuel prices, global economic uncertainty, and cross-border trade dynamics.
Pengaruh Literasi Keuangan, Keuangan Digital dan Inklusi Keuangan Terhadap Kinerja Keuangan UMKM di Yogyakarta Yulaiha, Ambar Ilham; Hermuningsih, Sri; Kusumawardhani, Ratih
Jambura Economic Education Journal Vol 7, No 3 (2025): : July 2025
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jeej.v7i3.29555

Abstract

This study examines the influence of financial literacy, digital finance, and financial inclusion on the financial performance of MSMEs in Yogyakarta. Data were collected from MSME owners through online questionnaires. The results show that MSMEs with good financial literacy, utilize digital finance, and have broad financial inclusion tend to have better financial performance. These findings are relevant given the increasing importance of the role of MSMEs in regional and national economies.
Pengaruh Etos Kerja, Motivasi Kerja, Gaya Kepemimpinan Demokratis Pada Efektivitas Kerja Badan Kepegawaian dan Pengembangan SDM di Kabupaten Bantul Mukharomah, Finna Rahma
Jambura Economic Education Journal Vol 7, No 3 (2025): : July 2025
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jeej.v7i3.29343

Abstract

The purpose of this study is to ascertain how the Bantul Regency Personnel and Human Resources Development Agency's work effectiveness is impacted by work ethic, motivation, and democratic leadership style. Quantitative research is the methodology employed in this study. A questionnaire was used to gather study data, and the SPSS version 25 program and computer aid were used for analysis. There were 50 respondents in the Bantul Regency Personnel and Human Resources Development Agency's sample.  Findings from this research indicate that while work motivation and democratic leadership style have no discernible impact on job performance, work ethic has a favorable and significant impact. Work effectiveness is positively and simultaneously impacted by work ethic, work motivation, and democratic leadership style. 
Pengaruh Pemahaman Perpajakan dan Keadilan Pajak Terhadap Persepsi Wajib Pajak Orang Pribadi Mengenai Penggelapan Pajak Dengan Religiusitas Sebagai Variabel Moderasi Kurwanti, Syafina Sri; Anggraini, Dahlia Tri
Jambura Economic Education Journal Vol 7, No 3 (2025): : July 2025
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jeej.v7i3.30375

Abstract

In using religiosity as a moderating variable, this study attempts to examine how individual taxpayers' opinions of tax evasion are impacted by their knowledge of taxes and tax justice. This kind of study is quantitative and descriptive. There were 75 responders who were individual taxpayers at the Sawangan Depok Primary Tax Service Office. Purposive sampling combined with non-probability sampling is the strategy used in this study to gather data sources.The SmartPLS 4.0 version is the analytical tool utilized. The findings demonstrated that individual taxpayers' perceptions of tax evasion are significantly impacted by their sense of tax fairness and comprehension, and that the relationsip between these two factors and the perceptions of tax evasion can be moderated by religious belief (religiosity). Furthermore, it is advised that the study's factors be expanded for readers and upcoming scholars. Research can offer a more comprehensive and proficient comprehension of the several elements that may impact tax evasion by incorporating more variables.
Peran Gaya Kepemimpinan Transformasional Terhadap Kinerja Karyawan di Dinas Damkar Kota Bandar Lampung Putri, Ramadania Novita
Jambura Economic Education Journal Vol 7, No 3 (2025): : July 2025
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jeej.v7i3.30443

Abstract

This study aims to analyze the role of transformational leadership style on employee performance at the Bandar Lampung City Fire Department. The method used in this research is a qualitative approach with data collection techniques through in-depth interviews and participatory observation. The research subjects consisted of leaders and employees at the Fire Department, who were selected purposively to obtain relevant information. The results showed that the application of transformational leadership style, which includes idealized influence, inspirational motivation, and intellectual stimulation, significantly contributed to improving employee performance. This finding indicates that leaders who are able to provide role models, motivate, and encourage employee creativity can create a productive and innovative work environment. In addition, this study found that the values of integrity and empowerment of team members are key factors in improving morale and collaboration among employees. The conclusion of this study confirms the importance of implementing transformational leadership styles in organizations to achieve optimal performance, and provides recommendations for Fire Service leaders to continue developing leadership competencies for the overall success of the organization.
Pengaruh dan Hubungan Brand Reputation, Brand Loyalty, Brand Attachment, dan Brand Equity Sebagai Variabilitas Penghubung (Studi Kasus Pada Konsumen Tiktok Shop Ms Glow di Indonesia) Laili, Siti Nafisatul; Setiawan, Budi; Lukitaningsih, Ambar
Jambura Economic Education Journal Vol 7, No 3 (2025): : July 2025
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jeej.v7i3.29464

Abstract

The purpose of this study is to ascertain how brand reputation affects brand loyalty using case studies on Indonesian Tiktok Shop customers as mediating factors for brand attachment and brand equity. Quantitative research is the approach employed in this study. For this study, a questionnaire was used to gather data, and the SmartPLS version 3 program and computer help were used to do the analysis. Every sample utilized as a data source is an Indonesian who has purchased MS Glow items from Tiktok Shop. There were 206 people that responded. According to the findings, brand loyalty is negatively and negligibly impacted by brand reputation, while brand attachment is significantly impacted by brand reputation, brand loyalty is significantly impacted by brand equity, and brand equity is significantly impacted by brand loyalty.

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