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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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KEPEMILIKAN INSTITUSIONAL DALAM MEMODERASI PRAKTIK MANAJEMEN LABA DI INDONESIA Muhammad Ikram.S; Andi Nurrahma Gaffar; Arzalsyah Arzalsyah; Muh. Abdi Imam; Dwi Syahrani; Didin Purniawan
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.v8i3.14364

Abstract

Penelitian ini bertujuan untuk mengkaji peran kepemilikan institusional dalam memoderasi praktik manajemen laba di Indonesia. Manajemen laba merupakan tindakan manajerial yang bertujuan untuk mempengaruhi laporan keuangan perusahaan guna mencapai tujuan tertentu, seperti memenuhi target kinerja atau memaksimalkan bonus. Kepemilikan institusional, sebagai salah satu bentuk pengawasan eksternal, diyakini memiliki kemampuan untuk membatasi praktik-praktik tersebut. Penelitian ini menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tertentu. Variabel dependen dalam penelitian ini adalah manajemen laba, yang diukur menggunakan discretionary accruals. Sementara itu, variabel independen adalah kepemilikan institusional dan beberapa variabel kontrol lainnya seperti ukuran perusahaan, leverage, dan profitabilitas. Hasil analisis menunjukkan bahwa kepemilikan institusional secara signifikan memoderasi hubungan antara variabel-variabel independen dan praktik manajemen laba. Kepemilikan institusional yang tinggi cenderung mengurangi intensitas manajemen laba yang dilakukan oleh manajemen perusahaan. Temuan ini mengindikasikan bahwa institusi yang memiliki saham di perusahaan mampu menjalankan fungsi pengawasan dengan baik sehingga dapat menekan praktik manajemen laba. Penelitian ini memberikan kontribusi bagi literatur akuntansi dan keuangan di Indonesia serta memberikan implikasi praktis bagi para investor institusional dalam mengelola portofolio investasi mereka. Selain itu, hasil penelitian ini juga bermanfaat bagi regulator dalam merumuskan kebijakan yang dapat meningkatkan transparansi dan akuntabilitas perusahaan publik
ANALISIS DETERMINAN PRODUKTIVITAS DAN PENINGKATAN USAHA PELAKU UMKM Diwayana Putri Nasution; Annisa Ilmi Faried; Ramadhan Ramadhan
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.v7i2.9221

Abstract

Penelitian ini dilakukan pada UMKM Kecamatan Binjai Barat Kabupaten Langkat. Tujuan penelitian ini yaitu untuk mengetahui dan menganalisis modal kerja, modal manusia dan modal sosial terhadap produktivitas dan kesejahteraan pelaku UMKM. Jumlah sampel yang digunakan sebanyak 200 KK, data dikumpulkan dengan menyebarkan angket dan pengelolaan data menggunakan analisis SEM (Struktural Equation Modeling) menggunakan software Amos versi 20.0. Berdasarkan hasil pengujian yang dilakukan dengan uji hipotesis, variabel modal kerja dan modal sosial berpengaruh secara signifikan terhadap produktivitas, sedangkan modal manusia berpengaruh tidak signifikan terhadap produktivitas. Variabel modal manusia dan modal sosial berpengaruh secara signifikan terhadap kesejahteraan, sedangkan variabel modal kerja dan produktivitas tidak berpengaruh signifikan terhadap kesejahteraan.
THE INFLUENCE OF INTERPERSONAL COMMUNICATION AND WORK ETHIC ON EMPLOYEE PERFORMANCE WITH COMMITMENT AS A MODERATING VARIABLE Barham Siregar; Evada Rustina; Normansyah Normansyah; Roosganda Elizabeth; Muhammad Halfi Indra Syahputra
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.v8i1.11061

Abstract

Employee performance is the most fundamental factor in improving company performance. There are a number of factors that can influence employee performance in a company, including good internal communication and a work ethic that continues to improve among employees. Therefore, this research aims to examine the influence of interpersonal communication and work ethic on employee performance. Different from previous research, this research adds the Commitment variable as a moderating variable. This research is quantitative research, namely research that serves as a stepping stone for previous research to find new variations in this research. This research uses secondary data which is distributed through questionnaires. The data used was analyzed using smart PLS 3.0. The research results show that the Interpersonal Communication and Work Ethic variables have a positive relationship and have a significant influence. In line with the researchers' assumptions, the Commitment variable can moderate the influence of Interpersonal Communication and Work Ethic on Employee Performance. Keywords : Interpersonal Communation, Work Etic, Commitment, Employee Peforamnce..
PENGARUH PARTISIPASI MASYARAKAT, KOMPETENSI PENDAMPING DESA, KOMPETENSI APARATUR DESA, KUALITAS PENGAWASAN BADAN PERMUSYAWARATAN DESA SERTA KOMITMEN PEMERINTAHAN DAERAH TERHADAP KEBERHASILAN PENGELOLAAN DANA DESA Anisyah Martha Dilla; Isma Coryanata
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.v8i1.11560

Abstract

This study aims to test and prove the influence of community participation variables, the competence of village assistants, the competence of village officials, the quality of supervision of village consultative bodies and the commitment of local governments to the successful management of village funds in Kaur Tengah District, Kaur Regency. This research uses quantitative methods. The sampling technique used is non probability sampling (saturated sampling) and the type of data in this study is primary data. The sample in this study were all village governments (Village Head (Kades), Village Secretary (Sekdes), Village Treasurer, Head of Affairs (Kaur), Section Head (Kasi)) as many as 96 people. The data collection technique used in this study was through distributing questionnaires to respondents. Technical analysis and hypothesis testing using Partial Least Square (PLS) tools using SmartPLS 4.0 application software. The results of this study indicate that community participation, the competence of village assistants, the competence of village officials have a positive and significant effect on the successful management of village funds, and the quality of supervision of village councils and local government commitment have no effect on the successful management of village funds.
ANALISA FAKTOR-FAKTOR PENDORONG IMPLEMENTASI MANAJEMEN PERUBAHAN DALAM ORGANISASI STUDY KASUS PADA UMKM UD GEBAR SWEET DAIRY JOMBANG Rohmad Prio Santosos; Sanaji Sanaji
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.v8i2.13709

Abstract

This study aims to analyze the factors that drive the implementation of change management in organizations, with a focus on UD Gebar Sweet Milk MSMEs in Jombang. MSMEs have an important role in the local economy and overall economic growth. However, MSMEs often face challenges in managing change due to limited resources and managerial knowledge. This research uses a quantitative approach by studying all 25 employees. The results show that there are 2 new variables that affect the implementation of change management, namely internal external changes and managerial skills. The findings have important implications for owners, managers and local governments in developing strategies and policies that support successful change implementation in MSMEs. By implementing effective change management, MSMEs can better cope with change and strengthen their contribution to economic growth.
PENGARUH GAIRAH KERJA TERHADAP KOMITMEN KARIR DAN KESEJAHTERAAN PSIKOLOGIS KARYAWAN: MELALUI PERAN MEDIASI WORK FAMILY INTERFACE Eka Mahareni Hamidah; Tantri Yanuar Rahmat Syah
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.v8i1.10571

Abstract

Tujuan penelitian ini adalah untuk membantu manajemen dalam mengevaluasi efek penerapan program intervensi kerajinan kerja bagi perawat terhadap perilaku gairah kerja, komitmen karir, dukungan otonomi, kesejahteraan psikologis yang baik. Serta untuk melihat sejauh mana motivasi individu untuk memenuhi karir yang disukai, termasuk kegigihan mereka dalam mengejar tujuan karir dan membentuk karyawan dengan semangat kerja yang harmonis mengalami jenjang karir yang lebih tinggi daripada mereka yang memiliki hasrat kerja obsesif. Pengumpulan sampel pada penelitian ini menggunakan metode purposive sampling dengan penentuan jumlah sampel menggunakan rumus (Hair, et al., 2019), sehingga terdapat 140 responden dalam penelitian. Populasi penelitian ini adalah karyawan yang bekerja di RSU Bunda Jakarta yang berprofesi sebagai perawat. perawat yang berusia antara 20-40 tahun dan memiliki pengalaman kerja lebih dari 1 tahun. Teknik analisis data dalam penelitian ini adalah menggunakan Structural Equation Model (SEM) dengan SmartPLS 3.0. Temuan dalam penelitian ini menunjukkan bahwa Gairah Kerja berhubungan positif dengan Pengayaan Pekerjaan-Keluarga. Pengayaan pekerjaan-keluarga berpengaruh baik pada komitmen karir, konflik Pekerjan-Keluarga berpengaruh negatif dengan Komitmen Karir dan Komitmen karir berpengaruh positif pada kesejahteraan psikologis. Dengan demikian bahwa pentingnya gairah kerja terhadap komitmen karir dan kesejahteraan psikologis melalui peran pekerjaan-keluarga.
PENGARUH SOSIALISASI SAK EMKM, PERSEPSI PELAKU UMKM DAN PEMAHAMAN AKUNTANSI TERHADAP PENERAPAN SAK EMKM PADA KELOMPOK UPPKA (USAHA PENINGKATAN PENDAPATAN KELUARGA AKSEPTOR) DINAS PENGENDALIAN PENDUDUK DAN KELUARGA BERENCANA KOTA PALEMBANG Syahabia Ayu Ramadhani; Feronika Rosalin; Ahmad Fikriyansyah; Wandestarido Wandestarido
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.v8i3.14586

Abstract

The purpose of this study is to ascertain how the UPPKA DPPKB group applies SAK EMKM in relation to their perceptions about MSME players, accounting knowledge, and SAK EMKM socialization characteristics. Primary data from respondents' questionnaires are used in this study. Seventy respondents made up the saturated sample that was used for this investigation. This study employed a quantitative methodology with descriptive verification data analysis. The application of SAK EMKM in the UPPKA Group of the Palembang City Population Control and Family Planning Office is not significantly impacted by the socialization of SAK EMKM, according to partial test results, but it is significantly impacted positively by MSME actors' perceptions and accounting knowledge. The findings of the simultaneous tests indicate that the implementation of SAK EMKM is influenced by at least one of the independent variables, which are socialization, views of MSME actors, and accounting knowledge. Only a small portion of the variation in the application of SAK EMKM can be explained by the variables of socialization, perception, and accounting understanding, as indicated by the coefficient of determination of 23.2%. The majority of the variation is likely caused by other factors not included in the study, possibly including non-linear patterns between the independent and dependent variables. Keyword: SAK EMKM Socialization, MSME Actor Perceptions, Accounting Understanding, and SAK EMKM Implementation
PENGEMBANGAN PEMBELAJARAN PAI INTERAKTIF BERBASIS TEKNOLOGI DI SMKN 38 JAKARTA Siti Chodijah; Heru Wibowo
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.v8i2.13089

Abstract

Penelitian disini bertujuan sebagai pembuktian bahwasanya pelajaran interaktif berbasis teknologi untuk materi Pendidikan Agama Islam. Penelitian ini lebih jauh ingin melihat kemanfaatan media yang digunakan dan kemudahan penggunaannya dalam meningkatkan efektivitas proses pembelajaran sehingga membantu siswa mencapai standar nilai kriteria ketuntasan minimal (KKM). Metode dalam penelitian ini menggunakan deskriptif kualitatif. Hasil penelitian ini membuktikan bahwa perkembangan teknologi yang canggih membutuhkan kemampuan siswa untuk mengelola platform teknologi informasi dengan baik dalam pembelajaran. Sedangkan kendala yang ditemukan dalam penelitian adalah adanya guru PAI yang memiliki keterbatasan inovasi pembelajaran PAI terhadap teknologi.
PENGARUH PERSEPSI MANFAAT, PERSEPSI KEMUDAHAN, RISIKO DAN KEPERCAYAAN TERHADAP KEPUTUSAN MENGGUNAKAN UANG ELEKTRONIK (QRIS) Rizal Syahri Alfani; Kurnia Rina Ariani
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.v8i1.11256

Abstract

Abstract This research was conducted with the aim of finding out the influence of perceived benefits, perceived convenience, risk and trust on the decision to use QRIS electronic money. This research applies a quantitative approach method. The sampling technique uses purposive sampling. Data was obtained using a questionnaire with 96 respondents using the Slovin formula. The measurement scale used is the Likert scale. The data was processed using SPSS version 23. The results of this research showed that perceptions of benefits, risks and trust had a positive and significant influence on the decision to use QRIS electronic money. Meanwhile, the perception of convenience has a negative influence on the decision to use QRIS electronic money. Keywords: Decision to use, perceived benefits, perceived convenience, risk, trust.
DAILY JOURNAL VOCABULARY USED IN LEARNING ENGLISH AT SMPN 3 SAMBALIUNG Putri Ayu Rahmaya; Nur Cahyani; Zul Fitrah; Ita Novita Sari; Helda Anastasya Dwi Ariyani
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.v8i1.12057

Abstract

Vocabulary is aspect important in learn Language foreign . If you do not understand vocabulary with well , your ability to speak , read , and write Language English will limited . Techniques for implementing daily journaling can be done applied in learning Language English For increase memorize vocabulary . Systematic and repetitive activities _ can increase Power remember student . Researcher use method qualitative . Data collection was carried out with observation , questionnaires and interviews. Researcher find that student class VIII at SMPN 3 Sambaliung experience difficulty in learn vocabulary Language English.Engineering implementing a daily diary can become techniques that can applied in learning Language English Because combine activity reading and writing are done in a way routine For increase ability student in remember vocabulary . Implementation results vocabulary journalism everyday in junior high school students show results positive based on the average of post-test results and responses interview student . Student consider technique This effective . This matter supported with increase student vocabulary _ during the learning period after use Daily Vocabulary technique. Keywords: Daily Journal, Vocabulary, Learning

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