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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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ANALYSIS OF ENVIRONMENTAL ACCOUNTING ACTUALIZATION ON ENVIRONMENTAL COSTS AS AN EFFORT FOR SOCIAL RESPONSIBILITY AT PT. PN XIV SOUTH SULAWESI Andi Nurrahma Gaffar; Muhammad Ikram. S; Indra Kusumawati; Muh. Abdi Imam
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.v8i2.13096

Abstract

The objective of this study is to examine the Company's Environmental Accounting Actualization by identifying, acknowledging, quantifying, presenting, and reporting environmental expenses in financial statements. The study was carried out at PT. PN XIV South Sulawesi. This study employs primary qualitative data via interviews and secondary quantitative data derived from firm financial records. The findings indicate that corporations acknowledge the operational expenses associated with trash management (environmental costs) as a part of their production costs, taking into account that waste is generated as a by-product of the manufacturing process. Currently, there are no explicit regulations in accounting standards for the disclosure of environmental concerns in financial reports. Therefore, each firm has the freedom to apply its own policy in this regard.
Pemahaman Aturan Pajak, Kesadaran Wajib Pajak, Kualitas Pelayanan Pajak Dan Kepatuhan Pelaku E-Commerce di Karesidenan Surakarta Safitri Nur Rohmah; Erna Chotidjah; Antin Okfitasari
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.v8i1.10367

Abstract

The aim of this study is to empirically show the effect of understanding tax rules, awareness of taxpayers and quality of tax services on e-commerce compliance. Online trading is inseparable from a tax known as the e-commerce tax. This research method uses a descriptive approach, by collecting data from questionnaires and literature. The data used are primary data by using a Likert scale questionnaire on e-commerce actors in Karasidenan Surakarta. The results of the study prove that understanding of tax rules affects compliance with e-commerce actors, taxpayer awareness does not affect compliance with e-commerce actors and the quality of tax services affects compliance with e-commerce actors.
PENERAPAN NILAI BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) OLEH BAPENDA KOTA MADIUN DALAM TRANSAKSIJUAL BELI TANAH DAN BANGUNAN Dian Nuryanti
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.v8i3.14354

Abstract

Land and Building Acquisition Duty (BPHTB) is one of the significant sources of local revenue for the Government of Madiun City. However, the implementation of BPHTB value determination in land and building sale and purchase transactions often causes problems, especially related to the transparency and accuracy of the assessment conducted by the Regional Revenue Agency (Bapenda). These obstacles can affect public trust and the efficiency of local tax administration. This study aims to analyze the application of BPHTB value by Bapenda Madiun City in land and building sale and purchase transactions. This study also aims to identify the obstacles faced and provide recommendations to improve the transparency and accuracy of BPHTB valuation. This research uses a qualitative approach with a case study method. Data were collected through in-depth interviews with relevant parties, including Bapenda officers, notaries, and communities involved in land and building sale and purchase transactions. The study analyzed official documents related to the determination of BPHTB. The results show that the application of BPHTB values by Bapenda Madiun City still faces several obstacles, such as the lack of transparency in the valuation process and the difference between the market value and the value determined by Bapenda. Nevertheless, improvement efforts such as training for appraisal officers and the use of information technology in the appraisal process have begun to be implemented. This study concludes that to improve the effectiveness of BPHTB implementation in Madiun City, it is necessary to improve transparency and accuracy in the valuation process. Suggestions in the research are increasing the capacity of appraisal officers, using more sophisticated information systems, and increasing socialization to the public regarding the procedures and basis for determining BPHTB.
THE ROLE OF SMART FARMING 5.0 IN CREATING FOOD SOVEIREGNTY IN INDONESIA D. Iwan Riswandi; Safruddin Safruddin; Dyah Suryaningrum; Sella Antesty; Emmy Hamidah
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.v8i2.13158

Abstract

Abstract As we know, Indonesia is an agricultural country whose main income comes from the agricultural sector. Indonesia's position in the equatorial region and tropical climate makes Indonesia a country with megabiodiversity. Indonesia has a variety of regional conditions with agricultural management techniques according to the needs of farmers in the region. Smart farming 5.0 which utilizes artificial intelligence has become a mainstay for the Indonesian Government in the current digital era. Smart farming 5.0 can encourage farmers' work so that agricultural cultivation becomes measurable and integrated. Farmers can cultivate without depending on the season but through mechanization. The planting to harvesting process can be carried out accurately starting from labor, planting time and the harvesting process. Several smart farming technologies such as blockchain which can make it easier to track the supply of agricultural products for modern off-farm farming, agri drone sprayer (drone spraying pesticides and liquid fertilizer), drone surveillance (drones for mapping land), soil and weather sensors (soil and weather sensors) , smart irrigation system (smart irrigation), Agriculture War Room (AWR), Siscrop (information system) which have been implemented in several areas. The varying levels of education of farmers, the phenomenon of aging farmers, the high cost of Smart Farming technology tools are the biggest obstacles for farmers in implementing Smart Farming. This article aims to analyze the magnitude of the role of Smart Farming 5.0 to utilize the potential of millennial farmers as actors and analyze various government policies to support the implementation of Smart Farming 5.0 as an effort to create Indonesian food sovereignty. Keywords: Smart Farming 5.0., Food Sovereignty, Agriculture
PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, DAN KECERDASAN SPIRITUAL TERHADAP KECURANGAN AKUNTANSI (SURVEI PADA KARYAWAN PERUSAHAN ASURANSI DI KOTA BENGKULU) Vanisha Patika Sari; Baihaqi Baihaqi
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.v8i1.11499

Abstract

This research aims to examine the influence of intellectual intelligence, emotional intelligence and spi/ritual intelligence on accounting fraud. Through the use of a purposive sampling technique, this research has been conducted on 33 employees of insurance companies in with the insurance companies in the city of BengkuluA quantitative methodology will be employed in this study. The approach used by the research to collect the data includes the distribution of questionnaires to the accounting and financial staff of insurance companies in Bengkulu city to collect primary data. IBM SPSS Statistics 26 analyzed the collected data utilizing multiple linear regression. This research show that indicate that intellectual intelligence, emotional intelligence, and spiritual intelligence have a negative effect on accounting fraud.
Pengaruh Cita Rasa, Pelayanan Konsumen, dan Lokasi yang Strategis Terhadap Daya Saing UMKM Kuliner di Sampang Adytia Aryatama; S. Anugrahini Irawati
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.v8i1.12419

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Cita Rasa, Pelayanan Konsumen, dan Lokasi yang Strategis Terhadap Daya Saing UMKM Kuliner di Sampang. Metode yang digunakan pada penelitian ini adalah metode kuantitatif dengan menggunakan data primer yang dilakukan dengan wawancara secara langsung dengan narasumber dan melakukan pengumpulan data berupa angket / kuisioner. Hipotesis dari penelitian ini adalah adanya pengaruh secara positif dan signifikan Cita Rasa, Pelayanan Konsumen, dan Lokasi yang Strategis terhadap Daya Saing UMKM di Sampang. Temuan hasil pada penelitian ini adalah : 1. Variabel Cita Rasa berpengaruh signifikan terhadap Daya Saing UMKM Kuliner di Sampang. 2. Variabel Pelayanan Konsumen berpengaruh signifikan terhadap Daya Saing UMKM Kuliner di Sampang. 3. Variabel Lokasi yang Strategis berpengaruh signifikan terhadap Daya Saing UMKM Kuliner di Sampang. Kata Kunci: Cita Rasa, Pelayanan Konsumen, Lokasi yang Strategis, Daya Saing, UMKM Kuliner
Pengaruh Brand Image, Brand Reputation, dan Perceived Quality Terhadap Purchase Intention: Studi Empiris Pada Produk ECO-Friendly Ritel Modern Edwin Zusrony; Pemilia Sulistyowati; Dhevi Dadi Kusumaningtyas; Gibson Manalu; Jaelani Jaelani; Asri Winanti Madyoningrum; Endang Kustami
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.v8i2.13413

Abstract

Eco-friendly is an environmentally friendly product or behavior that has minimal impact on the environment. This research aims to determine and assess the impact of brand image, brand reputation and perceived quality variables on the dependent variable, namely purchase intention. The research uses a quantitative approach method. The research sample was 100 respondents taken using a non-random sampling technique with a purposive sampling method. Data was collected using a questionnaire and measured using Likert scale parameters. The data analysis technique uses multiple linear regression and is processed using SmartPLS 4.0 software. The research results show that the variables brand image, brand reputation and perceived quality have a significant influence on the purchase intention variable for ECO-Friendly products in modern retail stores.
ANALYSIS OF THE INFLUENCE OF CURREN RATIO, RETURN ON ASSETS, RETURN ON EQUITY, NET PROFIT MARGIN, AND DEBT TO EQUITY RATIO ON STOCK RETURNS OF LQ 45 COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2019-2021 Maria Veronika Dora Wesso; Stanis Man; Henny A. Manafe
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.v8i1.10416

Abstract

The purpose of this study was to find out: 1) The partial significance of the influence of the curren ratio, return on assets, return on equity, net profit margin, and debt to equity ratio variables on stock returns of LQ 45 companies listed on the Indonesia Stock Exchange in 2019-2021. 2) The significance of the simultaneous influence of the curren ratio, return on assets, return on equity, net profit margin, and debt to equity ratio variables on stock returns of LQ 45 companies listed on the Indonesia Stock Exchange for 2019-2021. This study uses a quantitative method, the samples used in this study are companies that are members of the LQ 45 index on the Indonesia Stock Exchange in 2019-2021, totaling 25 companies. Data were collected using documentation techniques and analyzed using descriptive and inferential statistics using the SPSS 26 application. The results of the inferential analysis show that simultaneously curren ratio, return on assets, return on equity, net profit margin, and debt to equity ratio have a significant effect on stock returns, while partially return on assets and net profit margin have a positive and significant effect on stock returns. current ratio, return on assets and debt to equity ratio have a negative and significant impact on stock returns. The value of R sequare shows that the contribution of curren ratio, return on assets, return on equity, net profit margin, and debt to equity ratio to stock returns is 50.2%, while the rest is influenced by other variables that were not examined in this study.
PENGARUH RASIO LIKUDITAS, PERTUMBUHAN PENJUALAN DAN AKTIVITAS TERHADAP PROFITABILITAS Hermin Sirait; Vivi Novianti; Rohani Lestari
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.v8i1.11562

Abstract

This study was proposed to determine how much influence the liquidity ratio, sales growth and activity have on profitability in automotive sub-sector companies. This study uses secondary data, the financial data of automotive companies listed on the IDX for the period 2018 – 2022. The sample technique uses purposive sampling and the analytical tool technique uses simple linear and multiple linear regression. The results of this study indicate that liquidity ratio, sales growth ratio and activity ratio partially have effect on profit. The Liquidity ratio, sales growth ratio and activity ratio simultaneously also have effect on profit growth. The variables show effect on profit, with an Adjusted R2 value of 0.0596 (59.6%), which means that the variables, Current Ratio, sales growth and Inventory Turnover, have effect on profit 59.6 % while the remaining 40.4% is explained by other variables beyond this. Partially the quality of the liquidity ratio, sales growth and activities have effect on profit.
Analisis Pilihan Karir Mahasiswa Dengan Pendekatan Cashflow Quadran (Studi Mahasiswa Institut Agama Islam Negeri Palopo) Edi Indra Setiawan; Musniwan Musniwan; Musniwan Musniwan
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.v8i3.14800

Abstract

Penelitian ini bertujuan untuk menganalisis pilihan karir mahasiswa Institut Agama Islam Negeri (IAIN) Palopo dengan pendekatan Cashflow Quadrant. Pendekatan ini membagi sumber pendapatan individu ke dalam empat kuadran, yaitu karyawan, wiraswasta, pemilik bisnis, dan investor. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan pendekatan studi kasus. Data diperoleh melalui wawancara mendalam dengan mahasiswa yang sedang mempertimbangkan pilihan karir mereka. Hasil penelitian menunjukkan bahwa sebagian besar mahasiswa lebih cenderung memilih jalur karir sebagai karyawan dan wiraswasta, dengan pertimbangan utama berupa stabilitas keuangan dan minat pribadi. Namun, masih terdapat potensi untuk mengembangkan pemahaman dan minat mahasiswa terhadap kuadran pemilik bisnis dan investor, yang menawarkan peluang kebebasan finansial yang lebih besar. Penelitian ini menyarankan pentingnya peningkatan pendidikan keuangan dan pengembangan kewirausahaan di lingkungan kampus untuk memperluas pilihan karir mahasiswa. Keywords : Pilihan karir, Cashflow Quadrant, mahasiswa, IAIN Palopo, pendidikan keuangan, kewirausahaan.

Page 105 of 307 | Total Record : 3062

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