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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 3,062 Documents
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PENGARUH TAX AMNESTY DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Bani Binekas; Rendi Kusuma Natita
JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14100

Abstract

This study measures the influence of tax amnesty and tax rates on taxpayer compliance with the aim of providing further understanding to those implementing tax amnesty programs and setting tax rates. The indicators used to measure taxpayer compliance include timely submission of tax returns; no tax arrears for any type of tax, except for tax arrears that have been approved for installment payments or deferred tax payments; financial statements audited by a public accountant or government financial supervisory agency with an unqualified opinion for three consecutive years; and no convictions for tax-related crimes based on a final court decision within the last five years. The indicators for tax amnesty include taxpayer knowledge of the tax amnesty program, taxpayer understanding of the tax amnesty program, taxpayer awareness of the tax amnesty, and the benefits of the tax amnesty program for taxpayers. The indicators for the tax rate variable include proportional rates, fixed rates, progressive rates, and regressive rates. This research aims to test hypotheses, typically explaining the nature of certain relationships or determining the independence of two or more factors in a situation. This study employs an explanatory method, wherein the researcher seeks to identify the causes of one or more issues. The results of the study indicate that taxpayer compliance is influenced by tax amnesty.
PENGARUH PENGEMBANGAN KARIR, HUBUNGAN KERJA DAN MOTIVASI KERJA TERHADAP KEPUASAN KERJA KARYAWAN Fatolosa Hulu; Yamolala Zega; Meiman Hidayat Waruwu; Marliza Oktapiani; Pretty Failasufa Aziza
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13067

Abstract

Kualitas sumber daya karyawan yang tinggi akan bermuara pada lahirnya komitmen yang kuat dalam penyelesaian tugas-tugas rutin sesuai tanggung jawab dan fungsinya masingmasing secara lebih efisien, efektif, dan produktif. Oleh sebab itu, upaya meningkatkan kualitas sumber daya manusia dapat diarahkan pada kedua aspek tersebut. Dengan demikian peranan manajemen sumber daya manusia semakin penting terhadap setiap kegiatan kepegawaian untuk membentuk sumber daya manusia yang handal sehingga mampu memberikan kontribusi pengembangan dan kemajuan bagi organisasi kepemerintahan. Penelitian ini bertujuan untuk mengetahui pengaruh pengembangan karir, hubungan kerja dan motivasi kerja berpengaruh terhadap kepuasan kerja karyawan. Tehnik pengumpulan data yang digunakan melibatkan pengiriman kuesioner yang telah menerima sekitar 175 tanggapan responden. Populasi dan sampel dalam penelitian ini adalah karyawan kantoran yang tersebar di Indonesia, dan metode analisisnya menggunakan software SPSS. Hasil penelitian ini telah menemukan bahwa pengembangan karir, hubungan kerja dan motivasi kerja berpengaruh terhadap kepuasan kerja karyawan. Kata Kunci: Pengembangan Karir, Hubungan Kerja dan Motivasi Kerja, Kepuasan Kerja Karyawan
PENGARUH GAYA KEPEMIMPINAN DEMOKRATIS DAN KEMAMPUAN KERJA TERHADAP KINERJA KARYAWAN PABRIK BONEKA SUKABUMI Umban Adi Jaya; Novita Risnawati
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10923

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Gaya Kepemimpinan Demokratis dan Kemampuan Kerja Terhadap Kinerja Karyawan. Populasi dalam penelitian ini adalah karyawan Pabrik Boneka Sukabumi. Penelitian ini menggunakan pendekatan kuantitatif asosiatif dengan menggunakan kuesioner yang disebarkan kepada 100 sampel. Adapun teknik pengambilan sampel yang digunakan adalah Nonprobability Sampling dengan metode Sampling Incidental. Untuk pembuktian hipotesis dan penarikan kesimpulan, digunakan analisis regresi linier berganda, dan koefisien determinasi (R2), pengujian hipotesis secara parsial dengan Uji T dan hipotesis secara simultan dengan Uji F. Gaya Kepemimpinan Demokratis tidak berpengaruh terhadap Kinerja Karyawan, hal ini dibuktikan dengan hasil sig. 0,924 > 0,05 dengan nilai t hitung -0,096 < t tabel 1,661. Kemampuan kerja berpengaruh signifikan terhadap kinerja karyawan, dibuktikan dengan hasil sig. 0,000 < 0,05 dengan nilai t hitung 7.226 > t tabel 1,661. Gaya Kepemimpinan Demokratis dan Kemampuan Kerja berpengaruh terhadap kinerja karyawan, hal ini dibuktikan dengan hasil uji F sebesar 28,628 dengan signifikansi sebesar 0,000.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING Abdulloh Muzaki; Herlin Tundjung Setijaning; Julia Safitri
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.12160

Abstract

This research aims to analyze the influence of profitability, liquidity and asset structure on a company's capital structure, with company size as a moderating variable. Data is taken from diverse business sectors to provide a comprehensive view of this relationship. Regression analysis methods are used to test the influence of independent variables on the dependent variable, taking into account the moderating influence of company size. The research results show that profitability has a significant positive influence on capital structure, indicating that companies tend to use more debt when profitability increases. Liquidity also has an insignificant negative effect on capital structure, indicating that companies tend to be more conservative in using debt when liquidity is high. Furthermore, asset structure has a significant positive influence on capital structure. The company size variable moderately influences the relationship between profitability and capital structure, as well as the relationship between asset structure and capital structure, but does not moderate the relationship between liquidity and capital structure. This research provides new insights into the factors that influence corporate funding decisions and the contribution of company size in moderating the relationship between liquidity and capital structure.
EKSPLORASI PENGGUNAAN E-WALLET SHOPEEPAY PADA MAHASISWA DI INDONESIA Eva Yuniarti Utami; Eka Hendrayani; Elly Yuniar Nitawati; Luthfi Nuraini; Rieneke Ryke Kalalo
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13780

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui ekplorasi penggunaan e-wallet ShopeePay pada mahasiswa di Indonesia. Metode penelitian yang digunakan dalam penelitian ini yaitu penelitian deskriptif kualitatif. Adapun teknik pengumpulan data dengan cara survey berupa instrumen kuesioner yang kemudian disebar melalui google form. Simple random sample digunakan sebagai teknik pengambilan sampel sebanyak 100 responden. Kemudian indikator yang digunakan untuk melihat ekplorasi penggunaan e-wallet ShopeePay pada mahasiswa di Indonesia yaitu persepsi kemudahan penggunaan, persepsi kegunaan atau manfaat, dan persepsi risiko. Penelitian ini menunjukkan hasil bahwa persepi kemudahan penggunaan menunjukkan hasil 96% mahasiswa di Indonesia memberikan tanggapan bahwa ShopeePay memberikan banyak kemudahan dalam penggunaannya. Persepsi kegunaan atau manfaat menunjukkan hasil 91% mahasiswa di Indonesia memberikan tanggapan bahwa ShopeePay memberikan kegunaan atau manfaat dalam berbelanja online dan dalam hal transaksi pembayaran. Persepsi risiko menunjukkan hasil 83% mahasiswa di Indonesia menyetujui bahwa ShopeePay memiliki tingkat risiko yang rendah. Selain itu, dilihat dari minat bertransaksi menunjukkan hasil 89% mahasiswa di Indonesia tertarik untuk melakukan transaksi melalui ShopeePay. Jadi dapat disimpulkan bahwa penggunaan e-wallet ShopeePay dipengaruhi oleh ketiga persepsi tersebut. Kata Kunci: E-Wallet ShopeePay, Persepsi, Mahasiswa
ANALISIS STRATEGI PENYELESAIAN NON PERFORMING FINANCING (NPF) PADA BPRS LANTABUR TEBUIRENG CABANG GRESIK) Erni Tri Wahyuni; Abdur Rohman
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10805

Abstract

Penelitian ini bertujuan untuk mengetahui analisis strategi penyelesaian Non Performing Financing (NPF) di BPRS Lantabur Tebuireng KC Gresik. Penelitian ini berasumsi bahwa untuk menyelesaikan pembiayaan bermasalah dengan restrukturisasi sangat efektif dilakukan. Metode yang digunakan dalam penelitian ini adalah metode kualitatif yang bersifat deskriptif. Teknik pengumpulan data dalam penelitian ini yaitu menggunakan observasi dan wawancara. Berdasarkan hasil penelitian dan analisis data disimpulkan terdapat dua faktor penyebab pembiayaan bermasalah, dimana faktor internal yaitu kurang teliti pihak bank dalam menganalisis kelayakan nasabah, kurangnya pengawasan terhadap kondisi usaha nasabah, dan nasabah menggunakan dana pembiayaan untuk keperluan lain. Sedangkan faktor eksternal yaitu usaha nasabah tidak berjalan lancar, dan berasal dari perekonomian yang tidak stabil. Strategi yang dilakukan untuk meminimalisir pembiayaan bermasalah pada BPRS tentunya dengan menerapkan 5C yang lebih ketat lagi dengan menerapkan kebijakan prinsip kehati-hatian pada calon nasabah dan sistem penerapan dini kepada nasabah yang teridentifikasi kredit bermasalah Kata Kunci: Analisis Pembiayaan, Strategi penyelesaian, Non Performing Financing (NPF)
THE INFLUENCE OF CUSTOMER EXPERIENCE AND PERCEIVED SERVICE QUALITY ON CONSUMER SATISFACTION WITH PRODUCT QUALITY AS A MODERATING VARIABLE Zunan Setiawan; Saifuddin Zuhri; Djoko Widagdo; Chevy Herli Sumerli A; Evi Sirait
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11536

Abstract

Abstract Customer satisfaction is the most important factor that companies must pay attention to so that their business is able to compete and even dominate the market. There are a number of factors that can influence customer satisfaction, including Customer Experience which is representative of internal factors and Perceived Service Quality is representative of external factors. Different from previous research, this research adds the Product Quality variable as a moderating variable. This research is quantitative research with an explanatory approach. The data used in this research is primary data distributed to 125 Gacoan noodle employees and 125 Gacoan noodle consumers spread throughout Indonesia. The collected data was analyzed using the smart PLS 3.0 analysis tool. The research results show that the respective variables Consumer Experience and Perceived Service Quality have a positive relationship and a significant influence on the Consumer Satisfication variable. Apart from that, the Product Quality variable can moderate the influence of the variables above, the results are even more significant than each direct test of each independent variable on the dependent variable in this research. Keywords: Consumer Experience, Percevied Service Quality, Consumer Satisfication, Product Quality
THE INFLUENCE OF COMPENSATION AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE PERUMDA TIRTA MANGKALUKU PALOPO CITY Prestiawan, Wisnu Ainun; Sampetan, Suparni; Hasbi, Andi Rizkiyah
JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14693

Abstract

This study aimed to evaluate the influence of income and work motivation on employee performance. The study was conducted on a group of 60 permanent employees from Perumda Tirta Mangkaluku Palopo. A sample size of 52 individuals was chosen for this investigation. This study employed a questionnaire as a tool for gathering data. This study employed validity and reliability assessments to evaluate the correctness and consistency of the data, and utilized T and F tests to examine the hypothesis. This study demonstrates the absence of a correlation between employee remuneration and the performance of Perumda Tirta Mangkaluku Palopo. Nevertheless, this study demonstrates a correlation between remuneration and job motivation, which subsequently impacts the performance of employees at Perumda Tirta Mangkaluku Palopo. Both elements exert a substantial influence on the performance of employees within the firm
PENGARUH KINERJA KEUANGAN PERUSAHAAN TERHADAP TINGKAT PENGUNGKAPAN CSR PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR PADA BEI TAHUN PERIODE 2020-2022 I Nyoman Widnyana Wartama; Ni Luh Yulyana Dewi; Jonathan Jacob Paul Latupeirissa
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13054

Abstract

This research aims to determine the influence of the financial performance of property and real estate sector companies as measured using the Return on Equity (ROE), Net Profit Margin (NPM), and Debt to Equity Ratio (DER) proxies on the level of CSR disclosure in 2020-2022. The research sample consisted of 12 companies selected using the purposive sampling method. Data was obtained via the official Indonesia Stock Exchange (IDX) website and analyzed using multiple linear regression analysis techniques. The research results show that ROE has no effect on the level of CSR disclosure, meaning that companies with a high level of profitability tend not to disclose Corporate Social Responsibility (CSR). NPM has no effect on CSR disclosure, meaning that high or low profits obtained by the company do not influence the company's decision to disclose CSR. Meanwhile, DER influences CSR disclosure, meaning that the size of a company's leverage ratio can influence the amount of Corporate Social Responsibility disclosure made by the company.
PENERAPAN PARIWISATA BERKELANJUTAN SEBAGAI UPAYA PENGEMBANGAN DESA WISATA (Studi Kasus Desa Wisata Lerep) Florensia Marveina; Samtono Samtono; Yustina Denik
JURNAL ILMIAH EDUNOMIKA Vol 7, No 2 (2023): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v7i2.12651

Abstract

The tourism sector has a significant role in the country's development, such as reducing unemployment and adding new jobs. The tourism sector has a significant role in the country's development, such as reducing unemployment and adding new jobs. Lerep Tourism Village offers a wide choice of tourist destinations thanks to its supporting natural scenery. Lerep tourist village with sustainable tourism theory which pays attention to environmental, cultural and economic aspects. Tourism activities in Lerep Tourism Village have an impact on environmental factors which can be seen from indicators including organized waste management. Tourism activities in the Lerep Tourism Village have an impact on cultural sustainability as seen from the values of local wisdom which are still firmly held by the community and visitors are also involved in maintaining local wisdom. Tourism activities in Lerep Tourism Village have an impact on economic factors, namely the emergence of new job opportunities for the community Keywords: Tourism Village, Sustainable Tourism

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