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Jurnal Ilmiah Edunomika (JIE)
Published by STIE AAS Surakarta
ISSN : -     EISSN : 25981153     DOI : https://dx.doi.org/10.29040/jie
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education
Jurnal Ilmiah EDUNOMIKA dengan ISSN 2598-1153, diterbitkan 2 (dua) kali setahun (Pebruari dan Agustus) oleh LPPM STIE AAS Surakarta bekerjasama dengan Pusat Kajian Pendidikan dan Ekonomi (PUSKAPE), Yayasan Keluarga Muslim Al Azarul Ulum Sukoharjo. Terbit pertama pada bulan Pebruari 2017. Redaksi mengundang para guru, akademisi (dosen atau peneliti) dan praktisi terkait (Sekolah, Perguruan Tinggi, Pemerintahan, LSM, dan lain-lain) untuk dapat mengirimkan artikel dengan kajian ekonomi dan pendidikan ke Jurnal Ilmiah Edunomika (JIE).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 140 Documents
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Search results for , issue "Vol. 8 No. 4 (2024): EDUNOMIKA" : 140 Documents clear
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.
EFEKTIVITAS CASH FLOW DEPOT TAHU SUMEDANG RWJ TONJONG TAJURHALANG KABUPATEN BOGOR JAWA BARAT A.R, Rasmawati; Tahang, Moh.
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.v8i4.16589

Abstract

The impact of the Covid-19 pandemic, many Micro, Small and Medium Enterprises closed, one of the reasons is the inability to manage cash flow properly. The company's cash flow plays a role in controlling financial conditions on a regular basis, and knowing for sure the source of the company's income and expenses. When cash flow is managed properly, business activities will run smoothly. This study aims to determine whether the cash flow report has an effect on business continuity, and how much effectiveness the cash flow of the Sumedang RWJ Depot Tahu business is. This qualitative research, based on natural conditions, starts from data, clarified with relevant theories. Collecting data by triangulation, observation, interviews, literature studies and documentaries. Analysis of data reduction techniques, draw conclusions and present the results. The results of the study, cash flow management has an effect on business continuity, even though the recording is not in accordance with the usual accounting procedures, Simple cash management is applied with the principle that cash outflows should not exceed cash inflows. The achievement of the expected goals shows that the cash flow of the Sumedang Tahu Depot is quite effective. Keywords: Cash Flow; Depot Tahu Sumedang RWJ; Effectiveness; Covid-19 pandemic; UMKM
ANALYSIS OF THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY (CSR) PROGRAMS ON CORPORATE IMAGE IN THE DIGITAL ERA Hodijah, Cucu; Kusnara, Hasti Pramesti; Albar, Fauzan Manafi; Gusyana, Dadang; Jaya, Umban Adi
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.v8i4.15090

Abstract

In the digital era, corporate image is impacted not only by the social and environmental effects of CSR programs but also by the public communication of these programs. As a result, corporate social responsibility, or CSR, has become a crucial component of company strategy around the globe. Information and communication technology advancements give businesses excellent chances to connect with a larger audience via a variety of digital channels. This emphasizes how crucial it is to assess how well CSR initiatives contribute to a company's favorable public image in the digital age. This study aims to determine the impact of CSR programs on corporate image, focusing on PT Amerta Indah Otsuka's CSR initiatives in Sukabumi. This study aims to analyze how PT Amerta Indah Otsuka's CSR programs affect corporate image, especially in terms of communication and public response in the digital era. The findings are expected to provide guidance for other companies in designing effective CSR strategies in an increasingly connected digital world. The literature review highlights that effective CSR management not only enhances corporate image but also contributes to competitive and financial advantages. Studies emphasize that CSR increases customer loyalty, strengthens brand identity, and improves financial performance. In addition, CSR initiatives also improve employee satisfaction and regulatory relations, support risk management, and sustainability efforts. The methodology used was an associative causal quantitative approach, by collecting data through a Google Form-based questionnaire distributed to 100 respondents aged 18-65 years in Sukabumi. Statistical analysis, specifically regression analysis using SPSS, confirmed a significant positive relationship between CSR and the dependent variable, indicating a substantial influence of CSR on corporate image.
Enhancing Consumer Brand Engagement in Social Media Marketing for Wedding Organizer Services Salsabela, Riska Nadiya; Widadi, Budi
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.v8i4.16177

Abstract

This study aims to examine the impact of Value Co-Creation on Consumer Brand Engagement within the context of social media marketing for wedding organizer (WO) services. The sample was selected using purposive sampling, with a total of 120 respondents who are WO service users and active on social media. The data analysis technique employed is Structural Equation Modeling (SEM) using the AMOS software, and data was collected through a questionnaire. The findings reveal that five hypotheses have a positive and significant influence: entertainment on value co-creation, interactivity on value co-creation, EWOM on value co-creation, trendiness on value co-creation, and value co-creation on consumer brand engagement . However, one hypothesis, concerning customization's effect on value co-creation, was found to be insignificant.
PENGARUH PROFITABILITAS, LIKUIDITAS DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN Sahri, Yulian; Fahmi, Muhammad; Ayassy, Naufal Rafi
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.v8i4.16332

Abstract

AbstrakPajak merupakan iuran rakyat kepada Negara berdasarakan undang-undang (yang dipaksakan) dengan tidak mendapatkan jasa timbal (kontraprestasi) yang langsung dapat ditunjukkan dan yang digunakan untuk membayar pengeluaran umum. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, likuiditas, dan biaya operasional terhadap pajak penghasilan badan. Penelitian ini adalah penelitian asosiatif. Populasi pada penelitian ini sebanyak 24 perusahaan manufaktur sektor pertanian yang terdaftar di BEI periode 2018-2022. Jumlah sampel yang digunkan dalam penelitian ini sebanyak 11 perusahaan dengan penentuan sampel mengunakan metode purposive sampling. Data yang digunakan adalah data sekunder. Teknik pengumpulan data yang digunakan adalah dokumentasi. Metode analisis yang digunakan adalah analisis statistik deskriptif, uji asumsi klasik, dan uji hipotesis dengan program SPSS versi16. Hasil Penelitian ini adalah menunjukkan bahwa variabel profitabilitas berpengaruh terhadap pajak penghasilan badan, likuiditas tidak berpengaruh terhadap pajak penghasilan badan, dan biaya operasional berpengaruh terhadap pajak penghasilan badan.  Kata Kunci: Profitabilitas, Likuiditas,  Pajak Penghasilan Badan. AbstractTax is a contribution from the people to the State based on the law (which is forced) without receiving any reciprocal services (counter-performance) that can be directly demonstrated and which are used to pay for general expenses. This study aims to determine the effect of profitability, liquidity, and operating costs on corporate income tax. This study is an associative study. The population in this study was 24 agricultural sector manufacturing companies listed on the IDX for the 2018-2022 period. The number of samples used in this study was 11 companies with sample determination using the purposive sampling method. The data used is secondary data. The data collection technique used is documentation. The analysis method used is descriptive statistical analysis, classical assumption testing, and hypothesis testing with the SPSS version 16 program. The results of this study indicate that the profitability variable has an effect on corporate income tax, liquidity does not have an effect on corporate income tax, and operating costs have an effect on corporate income tax. Keywords: Profitability, Liquidity, Corporate Income Tax.
PERCEIVED USEFULNESS CAN MEDIATE THE INFLUENCE OF PERCEIVED EASE OF USE ON CUSTOMER DECISIONS IN USING BCA MOBILE Violita, Chynthia Eka; Wenats, AG Eka; Utami, Eva Yuniarti; Putra, Johni Eka; Ariwibowo, Prasetio
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.v8i4.16333

Abstract

 AbstractThis research is a quantitative study with an explanatory approach. The data used in this article is primary data that researchers obtained from 500 BCA Bank customers spread throughout Indonesia with the criteria of being 22 to 40 years old which is the productive age to understand and use the BCA Mobile application effectively. The data used in this article was analyzed using the smart PLS 4.0 analysis tool. The result in this article show the Perceived Ease of Use variable can have a positive relationship direction and a significant influence on Customer Decisions. The first hypothesis can be proven because the P-Values are positive and below the significance level of 0.05, namely 0.006These results are because the Perceived Ease of Use can easily demand a customer to decide to use BCA mobile because it can make all the work and challenges they face easier. The next hypothesis, namely the perception of usefulness, can strengthen the influence of the Perceived Ease of Use on Customer Decisions, can also be proven because the same thing, namely the P-Values are below the significance level of 0.05, namely 0.000, more significant than direct testing, namely 0.006. This is because a customer can happily do anything that will benefit him, both morally and materially, including deciding to use BCA mobile Keywords: Investment, Econmic Growth, Exports
PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PADA SEKTOR ENERGY DAN BASIC MATERIAL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2021–2023 Muhammad Azril Fakhrizal Anshari; Wiwiek Prihandini
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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

Abstract

This reseacrh aims is to examine the impact of environmental, social, governance (ESG) disclosure and financial performance consisting of profitability ratios, liquidity ratios, solvency ratios and activity ratios on firm value which is proxied by Tobin’s Q. The data used in this study are secondary data, including financial statements, annual reports, and sustainability reports published by the company. The sample of this reseacrh consisted of 105 observations selected using purposive sampling from energy and basic material sector companies listed on the Indonesia Stock Exchange during the 2021-2023 period. This research is a quantitative study using a multiple linear regression model with fixed effect (FEM). The data was analyzed using eviews 12. The result of this researchs show that financial performance proxied by total asset turnover ratio has a positive and significant influence on firm value. Meanwhile, environmental, social, governance (ESG) disclosure and financial performance proxied by the return on equity ratio, current ratio and debt to equity ratio has no significant influence on firm value. Keyword: ESG Disclosure; Financial Performance; Firm Value
RECRUITMENT IN DIGITALIZATION ERA ANALISIS BIBLIOMETRIK PADA DATABASE SCOPUS Hikmawati, Kuncoro Aprilia; Sopiah; Arief Noviarakhman Zagladi
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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

Abstract

Perkembangan teknologi digital secara signifikan telah mempengaruhi proses rekrutmen tenaga kerja di era digital, di mana proses tradisional bertransformasi menjadi lebih efisien melalui penggunaan teknologi. Namun, masih terbatasnya penelitian yang membahas secara mendalam tentang bagaimana digitalisasi mempengaruhi rekrutmen menciptakan gap pengetahuan di bidang ini. Penelitian ini menggunakan metode analisis bibliometrik terhadap 72 artikel bertema “Recruitment in Digitalization Era” yang dipublikasikan di database Scopus antara tahun 2019-2024. Data dianalisis menggunakan perangkat lunak VOSviewer untuk memetakan tren, pola publikasi, serta kata kunci yang dominan. Hasil penelitian menunjukkan bahwa puncak publikasi terjadi pada tahun 2020 dengan 15 dokumen, dan mayoritas dokumen berbentuk artikel ilmiah. Amerika Serikat menjadi negara dengan kontribusi terbesar, diikuti oleh Inggris. Artikel dengan jumlah sitasi tertinggi berasal dari penelitian terkait platform kesehatan digital dan pengelolaan rekrutmen. Analisis bibliometrik menunjukkan bahwa kata kunci yang paling sering digunakan adalah "recruitment", "digital transformation", dan "social media". Temuan ini memperlihatkan bahwa meskipun topik rekrutmen di era digital semakin banyak dibahas, peluang penelitian lebih lanjut masih terbuka, khususnya pada pengembangan alat rekrutmen berbasis digital yang dapat meningkatkan efektivitas proses rekrutmen di berbagai sektor. Implikasi dari penelitian ini adalah perlunya inovasi dalam alat rekrutmen digital agar sesuai dengan kebutuhan industri dan dapat bersaing dalam lingkungan kerja yang semakin terdigitalisasi. Kata kunci: Rektrumen, Digitalisasi, Era
Behind the Choices: The Influence of Motivational, Social, and Personal Factors on the Decision to Purchase Motorcycle Accessories Saputro Sari, Muh. Wahyu; Sutianingsih, Sutianingsih
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.v8i4.14432

Abstract

The goal of this study is to analyze the influence of personal, social, and motivational factors on the purchase of accessories for speed motorcycles. It was conducted through a survey that was filled out by 100 Aspeed motorcycle buyers. The hypothesis was examined using the SPSS 25 for Windows software. The results revealed that social factors and motivational factors had a significant influence on the purchase decisions of individuals when it comes to buying accessories for speed motorcycles. On the other hand, personal factors and motivation had a positive and significant influence on the decisions of the buyers. According to the R Square value of 0.677, social, motivational, and personal factors account for 67.7% of the purchase choice variables. On the other hand, other variables explain 31.3%. Keywords: motivational factors, personal factors, social factors, purchase decisions
PENGARUH HARGA DISKON DAN PROMOSI TERHADAP LOYALITAS PELANGGAN DENGAN KEPUASAN PELANGGAN SEBAGAI VARIABEL MEDIASI PADA SALON NHABEAUTY DI JOMBOR BENDOSARI SUKOHARJO Setyaningrum, Dian Ftriana; Purwanto, Edi; Triatmono, Agus
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.v8i4.15145

Abstract

The research problem formulated in this study includes: Does the discount price have a significant effect on customer satisfaction at Nhabeauty Salon in Jombor Bendosari Sukoharjo? Does promotion have a significant effect on customer satisfaction at Nhabeauty Salon in Jombor Bendosari Sukoharjo? Does the discount price have a significant effect on customer loyalty at Nhabeauty Salon in Jombor Bendosari Sukoharjo? Does promotion have a significant effect on customer loyalty at Nhabeauty Salon in Jombor Bendosari Sukoharjo? Does customer satisfaction affect customer loyalty at Nhabeauty Salon in Jombor Bendosari Sukoharjo? Does the discount price significantly affect customer loyalty at Nhabeauty Salon in Jombor Bendosari Sukoharjo through customer satisfaction? Does promotion significantly affect customer loyalty at Nhabeauty Salon in Jombor Bendosari Sukoharjo through customer satisfaction? The first hypothesis suggests that the discount price affects customer satisfaction at Nhabeauty Salon in Jombor Sukoharjo as the t-value obtained is 0.026 < t-table 1.660, with a significance level (ρ) of 0.979 (not significant). The second hypothesis, which states that promotion affects customer satisfaction at Nhabeauty Salon in Jombor, is accepted since the t-value obtained is 6.185 with a significance level (ρ) of 0.000 (significant), as the t-value 6.185 > t-table 1.660. The third hypothesis, which states that discount prices affect customer loyalty at Nhabeauty Salon in Jombor Sukoharjo, is proven, with a t-value of 3.949 and a significance level (ρ) of 0.000 (significant). The fourth hypothesis, which states that promotion affects customer loyalty at Nhabeauty Salon in Jombor Sukoharjo, is also proven. This is because the t-value obtained is 6.185 with a significance level (ρ) of 0.000 (significant). The fifth hypothesis, which states that customer satisfaction affects customer loyalty at Nhabeauty Salon in Jombor Sukoharjo, is not proven, as the t-value obtained is 0.340 with a significance level (ρ) of 0.734 (not significant), and the t-value 0.340 < t-table 1.660. The sixth hypothesis, which states that discount prices do not affect customer loyalty through satisfaction, is not proven, as the t-value obtained is 0.025 with a significance level (ρ) of 0.980 (not significant). The seventh hypothesis, which states that promotion affects customer loyalty through satisfaction, is proven. This is because the t-value obtained is 1.787 with a significance level (ρ) of 0.070 (significant). Keywords: Discount Prices, Promotion, Customer Satisfaction, Customer Loyalty

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