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M Hasan Ma'ruf
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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
PERANAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK PADA BANK KONVENSIONAL Elsa Meirina; Mike Kusuma Dewi; Gina Septiana
JURNAL ILMIAH EDUNOMIKA Vol 7, No 1 (2023): EDUNOMIKA : Vol. 07, No. 01, 2023
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v7i1.6918

Abstract

The purpose of the research the author did was to determine the effect of CSR on the tax avaidance. Objects in this study on conventional banks. The amount of data in this study is as much as 5 years 2016-2020. The Data in this research is sourced from secondary data obtained from the annual report, the financial statements of the conventional banks. Based on the results of the study, the variable observed. It can be concluded that CSR negatively affect the tax avoidance. Further research should increase the sample and the addition of the period to develop the research. And discuss the complete aspects of CSR, to further develop the indicators in addition to used in this study.
PENGARUH LEVERAGE DAN LIKUIDITAS TERHADAP FINANCIAL DISTRESS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021) Hesti Fajarsari; Bustanul Ulum; Mustafa .; Alfiana .
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.v7i2.9711

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh leverage dan likuiditas terhadap financial distress dengan menggunakan ukuran perusahaan sebagai variabel moderasi. Sampel yang digunakan dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia dari sektor energi, sebanyak 69 perusahaan pada tahun 2018-2021. Data dianalisis menggunakan Smart Pls. Hasil penelitian ini menunjukkan bahwa leverage berpengaruh positif, menunjukkan bahwa perusahaan dengan hutang tinggi lebih cenderung mengalami financial distress dan kontinuitas. Likuiditas tidak berpengaruh terhadap financial distress, menunjukkan bahwa likuiditas yang tinggi mengurangi financial distress perusahaan. Ukuran perusahaan dapat memoderasi pengaruh utang terhadap financial distress, menunjukkan bahwa financial distress tidak terjadi karena total utang perusahaan konsisten dengan ukuran perusahaan. Pada saat yang sama, ukuran perusahaan tidak dapat memoderasi pengaruh likuiditas terhadap financial distress, karena perusahaan besar tidak dapat membayar kewajiban jangka pendeknya tepat waktu.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PT. SUMMARECON AGUNG Tbk (SMRA) VS ALAM SUTERA REALTY Tbk (ASRI) PERIODE TAHUN 2020 - 2021 Erwin Hanggoro Agung Nugroho; Sri Hermuningsih
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.v7i2.9066

Abstract

This study aims to analyze the financial performance of PT Summarecon Agung Tbk (SMRA) and PT Alam Sutera Realty Tbk (ASRI) for 2020 and 2021. In conducting the analysis, data from the financial statements of SMRA and ASRI for 2020 and 2021 will be collected and calculated by using financial ratios commonly used in performance analysis, such as profitability ratios, liquidity ratios, and solvency ratios. In addition, the debt-to-equity ratio and interest coverage ratio. The performance comparison of SMRA vs ASRI in 2020 and 2021 shows quite interesting results. SMRA is one of the largest property companies in Indonesia, while ASRI is a property company that focuses more on developing areas that are in the premium category. The comparison between the two companies shows that ASRI's performance is more stable compared to SMRA, which was burned by unfavorable market conditions in 2020. However, SMRA managed to show significant improvement in 2021 and is likely to continue to increase along with a better economic recovery.
FINANCIAL DISTRESS AND ITS EFFECT ON STOCK RETURN OF CONSTRUCTION AND BUILDING COMPANIES BEFORE AND DURING PANDEMIC COVID-19 Aini Nurachman Dini; Hermanto Siregar; Moch. Hadi Santoso
JURNAL ILMIAH EDUNOMIKA Vol 7, No 1 (2023): EDUNOMIKA : Vol. 07, No. 01, 2023
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v7i1.8241

Abstract

This study aims to analyze financial distress conditions and stock returns of the construction and building sub-sector companies before and during COVID-19 pandemic, analyze the factors that affect financial distress conditions, and analyze the effect of financial distress on stock returns. The study was conducted on 14 construction and building sub-sector companies listed on IDX from 2018q1 to 2021q4 using the panel data regression and two stages least square method. During the Covid-19 pandemic, there is a decrease in DSCR average value and an increase in the number of companies classified as distressed. Safe companies had negative average stock returns, while distressed companies had positive average stock returns. Meanwhile, factors that affect financial distress are profitability, liquidity, and rupiah exchange rate. Therefore, the company is expected to increase profitability and maintain optimal liquidity value in order to avoid financial distress condition. To improve the accuracy of investment decision, investors need to pay attention to the fundamental conditions and operational performance of the company. The interaction variable between financial distress proxied by predictive value of DSCR and the growth rate of confirmed cases of COVID-19 has a significant negative effect on stock returns.
ANALISIS KUALITAS MANAJEMEN PADA PELAYANAN PUBLIK DALAM PEMBUATAN SIM DI POLRES MANDAILING NATAL Fithrah Dwi Ananda; Muhammad Irwan Padli Nasution; Muhammad Ikhsan Harahap
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.v7i2.10142

Abstract

This research is a study that analyzes how the quality of management in public services in making a Driver's License (SIM) at the Mandailing Natal Police Station. Effective and quality public services are a factor for meeting the needs of the community, especially building public trust in an institution or government agency. This research uses qualitative research methods with a case study approach. Data was collected through interviews with related parties, selection of interview data using purposive sampling techniques. In addition, researchers made direct observations in order to obtain more in-depth information about the process of making a driver's license. Based on the results of the analysis that has been conducted by researchers, the quality of management in public services at the Mandailing Natal Police Station is quite good even though it has a weakness. The lack of technology in making a SIM is very complained by the public, people hope that making a SIM can be made easier online. Based on the results of the study, the Mandailing Natal Police need to improve training and coaching for officers by updating the driver's license manufacturing process and using more effectiveness from the technology provided.
Analisis Pengaruh Pendidikan, Sosial, dan Pengetahuan Terhadap Minat Masyarakat Menabung di Bank Syariah (Studi Kasus di Desa Jatikuwung Gondangrejo Karanganyar) Umi Hani'in; Fitri Ernawati; Iin Emy Prastiwi; A Haris Romdhoni
JURNAL ILMIAH EDUNOMIKA Vol 5, No 02 (2021): EDUNOMIKA : Vol. 5, No. 2, 2021
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v5i2.3714

Abstract

This study was conducted to examine whether there is a significant influence on education, social factors and knowledge on people's interest in saving at Islamic banks in Banyubiru, Jatikuwung Village, Gondangrejo Karanganyar. This study aims to determine and analyze education, social factors and knowledge of interest in saving in Islamic banks. The research method used in this study is quantitative with primary data sources originating from the distribution of questionnaires in the Banyubiru Jatikuwung Gondangrejo Karanganyar hamlet community. The sampling technique is by using the slove in formula. Data analysis methods in the form of Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Test, F Test, t Test and Determination Test. The results of this study using the t test (partial test) showed that the knowledge variable had no significant effect on the interest in saving in Islamic banks while the education variable and social factors had a significant effect on the interest in saving in Islamic banks. The results of the F-test (simultaneous test) show that the variables of education, social factors, and knowledge have a significant influence on interest in saving in Islamic banks bank. Judging from the Adjusted R-square value of the education variable, social and knowledge factors affect the interest in saving in Islamic banks by 57%. Keywords : Interest, education, social factors and knowledge
HUBUNGAN KOMUNIKASI PERAWAT DALAM PELAYANAN KESEHATAN DENGAN KEPUASAN PASIEN DI PUSKESMAS COLOMADU 1 KABUPATEN KARANGANYAR Anik Suwarni; Dina Mariyana
JURNAL ILMIAH EDUNOMIKA Vol 7, No 1 (2023): EDUNOMIKA : Vol. 07, No. 01, 2023
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v7i1.6757

Abstract

Patient satisfaction toward nurse communication is the level of one's feelings after comparing patients nurses perceived communication with the expectation desired by the patient. Nurses in providing nursing care can not be separated from the nurse communication with patients that can affect patient satisfaction. Interview results are known in 5 patients who received less outpatient good service nurses in part because communication is less friendly to the patient empathy also those with less effective.To determine the relationship between the communication of nurses in health care with patient satisfaction in the health center Colomadu I Karanganyar. This descriptive quantitative research with cross sectional design. Population of 2500 patients, 96 samples were taken by accidental sampling technique. Data analysis techniques used by Kendall Tau correlation analysis: (1) Communication nurses mostly have good communication as many as 48 people (50.0%), (2) patient satisfaction satisfied people mostly belonging to as many as 56 people (58.3%); (3) There is a significant relationship between the communication of nurses in health care with patient satisfaction in the health center Colomadu I Karanganyar (r xy = 0.525> 0.218; p = 0.000
PENGARUH GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015 – 2019 Equina Noor Shaleha; Sugiarti Sugiarti; Eko Madyo Sutanto
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.v7i2.6529

Abstract

The purposive of this study was to analyze The effect of Good Corporate Governance consisting of institusional ownership, board of commissioners, audit committee, audit quality and ROA on tax avoidance. This research focuses on manufacturing companies listed on the Indonesia Stock Exchange in 2015 – 2019. Determination of the number of sample using the purposive sampling metode, so that a sample of 38 manufacturing companies was obtained. The data analysis technique used in this study is the classical assumption test and multiple linear regression analysis using the SPSS 21 program. The results show that the institusional ownership variable has no effect on tax avoidance, the board of commissioner variable has no effect on tax avoidance, the audit committee has a positive effect on tax avoidance. tax avoidance, audit quality has no effect on tax avoidance, ROA has a negative effect on tax avoidance. Keywords: institusional ownership, board of commissioner, audit committee, audit quality and ROA
Pengaruh Profitabilitas dan SolvabilitasTerhadap Audit DelayPada Sektor Pertambangan Yang termasuk daftar Listing di Bursa Efek Indonesia Rizqi Fitriani; Wa Ode Irma Sari
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.v7i2.10177

Abstract

The purpose of this study is to understand and analyze how profitability and solvency are affected by audit delay. The audit delay is the time period between the publication date for the year, namely December 31, and the date the audit opinion was expressed in the audit report. 2019–2021 Mining Research Population Business Listed on the Indonesia Stock Exchange. Non-probability sampling with purposive sampling is a sample collection method. The number of observations observed was 48 companies, with data from the Indonesia Stock Exchange for the 2019–2021 period 4 companies had inconsistent data, 10 companies experienced financial difficulties during this period, and 14 companies offered foreign exchange services that were not denominated in Rupiah (Rp). Currently there are 20 samples per 3 year period, bringing the total to 60 samples (number of samples). The data analysis methodology is known as multiple regression analysis. The results of the study show that the mining sector listed on the Indonesia Stock Exchange has a negative correlation with audit delay and solvency has a positive correlation with audit delay. Mining sector businesses will work to provide letters of credit to stakeholders as a basis for providing businesses with payments. Keywords : Profitability, Solvability, Delayed Audit
ORGANIZATIONAL CULTURE AND ORGANIZATIONAL COMMITMENT TO ORGANIZATIONAL CITIZENSHIP BEHAVIOR Rini Rahmawati; Muhammad Rowi Ashari; Asrid Juniar; Ashari Sofyaun
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.v7i2.9674

Abstract

Abstract This study aims to analyze the effect of Organizational Culture and Organizational Commitment on Organizational Citizenship Behavior (OCB) conducted on Hasnur Polytechnic Employees. The population in this study were 61 employees of the Hasnur Polytechnic. The sampling technique used is nonprobability sampling with the technique used is census or total sampling so that the sample used is the entire population of 61 people. This type of research is quantitative by using a questionnaire in data collection. Data analysis technique using Multiple Linear Regression Analysis. The results of this study indicate that Organizational Culture and Organizational Commitment have a positive and significant effect on Organizational Citizenship Behavior (OCB). Employees who have a strong organizational culture supported by good organizational commitment will be able to create OCB, namely doing work outside their job description according to the job description without having to be forced or do it voluntarily. The results of this study are expected to be input for organizations to pay attention to organizational culture and organizational commitment to produce Organizational Citizenship Behavior (OCB). Keywords : Organizational Culture, Organizational Commitment, OCB

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