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INDONESIA
Jurnal Ilmiah Edunomika (JIE)
Published by STIE AAS Surakarta
ISSN : -     EISSN : 25981153     DOI : https://dx.doi.org/10.29040/jie
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).
Articles 3,062 Documents
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN RETRIBUSI PELAYANAN PASAR DI KOTA AMBON Ekron Rupisiay; Jefry Gaspersz; Paul Usmany; Maryam Sangadji
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.v8i2.12780

Abstract

This research aims to determine the factors that influence the receipt of market service levies in Ambon City. This research is field research or survey with a quantitative approach, so the data used is primary data from questionnaires. The population in this study were Mardika market traders in Ambon City, with a sample size of 90 traders spread across Mardika Market. Hypothesis testing uses Structural Equation Modeling- Partial Least Square (SEM-PLS) with the help of SmartPLS 3.0 software. The results of this research show that market service levy rates, service level quality and knowledge and understanding of levies have a positive and significant effect on market service levy receipts. Intervening testing shows that the willingness to pay levies can mediate market service levy rates, knowledge and understanding of levies on the acceptance of market service levies, while the willingness to pay levies cannot mediate the quality of service levels on the acceptance of market service levies.
INVESTMENT CAN MODERATE THE EFFECT OF ZAKAT ON ECONOMIC GROWTH Taufik Ibnu Karim; Ludfi Ludfi; Putri Nur Baiti; Khairil Anas; Jaenudin Jaenudin
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.v8i3.14429

Abstract

ABSTRACT This research is a quantitative study with an explanatory approach. The data used in this study were obtained from credible data and of course also respondents who were responsible for the questions asked. The data were analyzed using the smart PL 4.0 analysis tool as the hypothesis below. Th result in this article show that the researcher built from the introduction and formulated in the research methodology section can be proven. This is because the P-Values in this article point towards a positive relationship and have a significant effect because the P-Values point towards positive and are below the significance level of 0.05, namely 0.002. In the next row, the second hypothesis of the third table in this article can be proven because of the same thing, namely the P-Values point towards positive and are below the significance level of 0.05, namely 0.000, which is more significant than direct testing of 0.002.. Thus, the first and second hypotheses in this article can be accepted. Keywords: Investation, Economic Growth, Zakat
PENGARUH CITRA MEREK, KUALITAS PRODUK, DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PADA BRAND NEVADA DI MATAHARI DEPARTEMEN STORE KOTA SURAKARTA Nugraheni Dama Rasintha; Khabib Alia Akhmad; Esti Dwi Rahmawati
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.v7i2.10259

Abstract

This study aims to analyze the effect of brand image, product quality, and price on purchasing decisions on the Nevada brand at Matahari Department Store, Surakarta City. This type of research uses quantitative methods. The sampling technique uses a non-probability sampling method (purposive sampling). The sample in this study were consumers of the Nevada brand at the Matahari Department Store who met the criteria, amounting to 100 people. Data was collected using a questionnaire. The results obtained from the t test results for brand image variable, t count > t table (4.814 > 1.894), in conclusion brand image has a positive effect on purchasing decisions. The t test for product quality is t count > t table (6.069 > 1.894), it can be concluded that product quality has a positive effect on purchasing decisions. As for the price, the value of t count > t table (2.119 > 1.894), it can be concluded that the price variable has a positive effect on purchasing decisions. Simultaneously brand image, product quality, and price have a positive and significant effect on purchasing decisions, indicated by a significance F value of 0.000. Keywords: brand image, product quality, price, purchase decision
PENERAPAN GREEN ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN MELALUI PROFITABILITAS (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021) Elva Kumalasari Sholichah; Dewita Puspawati
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.v8i1.11103

Abstract

Abstract This research aims to examine the Implementation of Green Accounting Corporate Social Responsibility on Company Profitability Scores in Manufacturing Companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This research is quantitative with an associative approach. Quantitative quantitative research is considered scientific because it follows systematic, concrete, objective, measurable and rational scientific principles. The data used in this research is secondary data using library data collection techniques obtained from the official website of the Indonesian Stock Exchange. All data obtained was analyzed using the SPSS analysis tool. The results of this research show that there is an influence of GA on company value at a significance level of 0.000. 1) The influence of CSR on company value at the 0.000 significance level. 2) GA affects company profitability at a significance level of 0.029. 3) CSR affects company profitability at a significance level of 0.072. 4) Profitability has a significant influence on company value at the 0.000 significance level. 5) The existence of profitability mediates the influence of GA on company value at a significance level of Z 2.322. 6) Profitability does not mediate the effect of CSR on company value at a significance level of Z 1.743. Keywords : Green Accounting, Corporate Social Responsibility, Company Value, Profitability
SLUM TOURISM VS PESONA INDONESIA (Comparative Study of Tourism Promotion Concepts in Indonesia and Effectiveness Theory) Haidi Hajar Widagdo; Yang Gusti Feriyanti; Indriani Indriani; Ramdhan Kurniawan; Tono Mahmudin
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.v8i1.11747

Abstract

Abstract Pesona Indonesia and Slum Tourism are two different branding concepts and have different tourist branding goals. Therefore, this research aims to analyze and compare the two tourism branding concepts and add effectiveness theory. This research is qualitative research with an exploratory approach. The data used in this research is secondary data that researchers obtained from books, scientific articles, credible websites, and a number of other sources that are commonly used in every research. These data were analyzed using the stages of data collection, data selection, data reduction, and drawing conclusions. The results of this research show that first The Indonesian tourism branding concept "Pesona Indonesia" aims to show the beautiful and charming face of Indonesia's nature. Meanwhile, on the contrary, the tourism branding concept using "Slum Tourism" offers the face of slum Indonesian settlements transformed into beautiful, neat and charming tourist attractions. Seccond, From the results of the comparative study carried out, the concepts of "Pesona Indonesia" and "Slum Tourism" have a number of striking differences, especially in the form of tourism that is branded and the typical tourists who are the targets of the two concepts. Last, based on the study of effectiveness theory, the researcher concludes that in order for the tourism branding concept to be more effective, the Ministry of Tourism and Creative Economy should marry/acculturate/integrate the two concepts so that they can work side by side. Keywords : Pesona Indonesia, Slum Tourism, Effectivenss Theory, Comparative Study.
PERAN UPPKA BKKBN PROVINSI BENGKULU DALAM MENINGKATKAN USAHA MIKRO KAMPUNG KB KOTA BENGKULU PERSPEKTIF EKONOMI SYARIAH (Studi Kasus di Kelurahan Lempuing Kec. Ratu Agung Kota Bengkulu) Resi Julita; Orin Oktasari; Orisa Capriyanti; Dedy Eko Setiawan
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.v8i2.13670

Abstract

The purpose of this research is to find out 1) the role of UPPKA BKKBN Bengkulu Province in increasing the income of micro businesses in the KB village of Bengkulu City. 2) and to find out the implementation of UPPKA BKKBN Bengkulu Province in increasing the income of micro businesses in the KB village of Bengkulu City from the perspective of Islamic economics. The research method used in this research is qualitative research method, with the type of field research. Data collection techniques using observation, interviews, and documentation. While the data analysis technique used is data reduction, data presentation, and conclusions or verification. The results of this study are: 1) The role of UPPKA BKKBN Bengkulu Province in increasing the income of micro businesses in the KB village of Bengkulu City. The UPPKA programme has an important role in increasing the income of micro businesses in the KB Village of Bengkulu City, which plays a role in providing training and advocacy, mentoring and evaluation, developing cooperation, facilitating and fostering, supervision and monitoring, providing assistance in solving problems, evaluating and updating programmes, and setting benchmarks for the success of a program. 2) Implementation of UPPKA BKKBN Bengkulu Province in increasing the income of micro businesses in the KB village of Bengkulu City from the perspective of Islamic economics. The UPPKA programme is an empowerment programme that is allowed according to sharia economics. This is in line with the Islamic recommendation that humans must work and seek sustenance in a halal and good way in order and apply the principle of tawhid to get the pleasure and value of worship. The business carried out by the UPPKA Gadis Cemara Indah group is also in accordance with the principles of production in Islam and does not commit usury and gharar. Keywords: Sharia Economics, Revenue, and UPPKA
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA PELAKU UMKM JAMU GENDONG DI NGUTER Dewi Kusuma Wati; Ismunawan Ismunawan
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.v8i2.12742

Abstract

This study is targeted at examining factors that influence accounting information systems using variables of business scale, length of business, accounting knowledge & use of technology. This study had a population of 72 businesses and the sampling method used a saturated sample. In order to collect the data, a questionnaire was also used, a multiple linear regression model using SPSS media. The results of the study show that business scale & use of technology have a significant impact on the accounting information system for herbal medicine MSMEs in Nguter. However, accounting knowledge & length of business are not significant in the accounting information system for herbal medicine MSMEs in Nguter. Keywords: MSMEs, business scale, length of business, accounting knowledge, use of technology, accounting information systems
PENGARUH TAX AVOIDANCE, SUSTAINABILITY REPORT DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan Sektor Barang Konsumen Non-Siklis yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022) Fitri Nuraeni; Yanti Yanti; Lilis Lasmini
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.v8i1.10462

Abstract

Nilai perusahaan mencerminkan ekspektasi investor, kinerja perusahaan, dan prospek masa depannya. Nilai yang tinggi tidak hanya meningkatkan daya tarik perusahaan bagi investor dan pemegang saham, tetapi juga memudahkan perusahaan untuk mendapatkan pendanaan eksternal. Penurunan harga pernah terjadi pada saham manufaktur yang salah satu indeks sahamnya yakni terdapat pada sektor bahan pokok konsumen Indonesia tercatat mengalami tekanan. Berdasarkan penelitian terdahulu berpendapat bahwa nilai perusahaan ini dipengaruhinya oleh tax avoidance, sustainability report, corporate governance. Metode penelitian yang diapakai dalam penelitian ini yaitu metode penelitian kuantitatif melalui studi kausal. Teknik dalam mengolah datanya memakai metode Partial Least Square (PLS) melalui software SmartPLS versi 3. Tax avoidance pengaruhnya signifikan positif terhadap variabel nilai perusahaan. Sustainability report pengaruhnya signifikan positif terhadap variabel nilai perusahaan. Corporate governance pengaruhnya signifikan positif terhadap variabel nilai perusahaan. Nilai r-square dari variabel nilai perusahaan yaitu sebanyak 0,477 mengartikan variabel itu bisa diberikan penjelasan dari variabel tax avoidance, variabel sustainability report, dan variabel corporate governance sebanyak 47,7%, sementara sisanya diberikan penjelasan dari variabel lainnya.
PENGARUH SERVANT LEADERSHIP DAN JOB SATISFACTION TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR DIMEDIASI TRUST DI RSUD SAYANG CIANJUR Shafira Dwi Husna; Retno Purwani Setyaningrum
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.v%vi%i.13586

Abstract

The era of globalization is an era that has very rapid progress because there are no restrictions in accessing information so that it makes agencies must be able to evaluate and review what can be done to advance the company and the agency. This is supported by increasingly sophisticated and developing technology, the development of the times will certainly be increasingly indulgent for everyone with various layers. The purpose of this study was to determine the direct and indirect effects between servant leadership variables and job satisfaction mediated by trust on organizational citizenship behavior. This research was conducted using a quantitative approach, the respondents were health workers at Sayang Cianjur Hospital with a population of 1,413 people with a sample of 93 samples. The analysis method used in this research is Partial Least Square (PLS) using the SmartPLS version 3.0 program. The results showed that servant leadership has no effect on organizational citizenship behavior, job satisfaction has no effect on organizational citizenship behavior, trust affects organizational citizenship behavior, servant leadership has no effect on trust, job satisfaction has an effect on trust, servant leadership mediated trust has no effect on organizational citizenship behavior and job satisfaction mediated by trust affects organizational citizenship behavior
PERSEPSI ETIS PENGHINDARAN PAJAK DI INDONESIA: FAKTOR PENENTU DAN KONSEKUENSI KEPATUHAN PAJAK SUKARELA Amna Amna; Muhammad Salman Alfansuri Jacob; Fera Firyal Thahir; Mega Arisia Dewi; Burhanuddin Burhanuddin
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.v8i2.13066

Abstract

Abstrak Perbedaan persepsi mengenai penghindaran pajak didasari oleh penilaian moral individu. Penilaian moral mencerminkan kemampuan individu untuk menentukan tindakan etis. Penelitian ini bertujuan untuk menguji faktor persepsi etis terhadap penghindaran pajak dan pengaruh persepsi etis terhadap kepatuhan pajak. Survei dilakukan terhadap 150 responden. Data tersebut kemudian diolah dengan software SEM sebagai alat analisis. Berdasarkan hasil pengujian data yang dilakukan menunjukkan bahwa: H1: Relativisme mempunyai pengaruh positif terhadap persepsi etis penghindaran pajak. H2: Idealisme mempunyai pengaruh negatif yang signifikan terhadap persepsi etis penghindaran pajak. H3: Religiusitas berpengaruh terhadap persepsi etis penghindaran pajak dan yang terakhir H4: Persepsi etis penghindaran pajak berpengaruh negatif terhadap kepatuhan pajak sukarela. Kata Kunci: Pajak, Kepatuhan Pajak Sukarela, Persepsi Etis Penghindaran Pajak

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