cover
Contact Name
M Hasan Ma'ruf
Contact Email
hasan.stie.aas@gmail.com
Phone
+6281802579955
Journal Mail Official
journal.stie.aas@gmail.com
Editorial Address
Jln Slamet Riyadi No. 361 Windan Makamhaji, Kartasura, Sukoharjo
Location
Kota surakarta,
Jawa tengah
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
PENGARUH PEMAHAMAN PERATURAN PAJAK, PEMERIKSAAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN Hidayati, Rezzi; Dewi Astuti, Tutut
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15261

Abstract

This study aims to determine the factors that influence corporate taxpayer compliance at KP2KP Banjarnegara. Taxes are a very important source of state revenue to finance government spending and the development of public facilities. Taxpayer compliance is one of the crucial aspects in achieving the tax revenue target. In this study, the focus of the variables studied includes understanding tax regulations, tax audits, and tax sanctions, and how these three variables affect the level of compliance of corporate taxpayers. The research method used is a quantitative approach with a sample of corporate taxpayers registered at KP2KP Banjarnegara. The results showed that understanding tax regulations has a significant influence on corporate taxpayer compliance. However, tax audits and tax sanctions do not have a significant effect. The conclusion that can be drawn from this research is that a better understanding of tax regulations can increase the level of compliance of corporate taxpayers. Meanwhile, audit efforts and sanctions need to be evaluated to be more effective in improving tax compliance in the Banjarnegara area. This research is expected to contribute to related parties in an effort to optimize tax revenue. Keywords : Understanding of Tax Regulations, Tax Audit, Tax Sanctions, Tax Compliance
Pengaruh Usia, Pendidikan, dan Gender Terhadap Kualitas Tenaga Kerja di Destinasi Pariwisata Alam Kabupaten Pamekasan. Solikha, Ulfatus; Wispandono, Raden Mas Mochammad
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15644

Abstract

This research investigates the impact of age, education, and gender on workforce quality in Pamekasan Regency's natural tourism sector. The study uses a quantitative approach rooted in positivism, focusing on a specific sample from the tourism workforce population. Data were collected via questionnaires and analyzed statistically using SPSS to test hypotheses. Key tests, including validity, reliability, and classic assumption checks (normality, multicollinearity, and heteroskedasticity), ensured robust data quality. Regression analysis shows that age, education, and gender significantly and positively impact workforce quality. Specifically, age (tcount = 2.232, Sig = 0.029), education (tcount = 2.926, Sig = 0.005), and gender (tcount = 3.106, Sig = 0.003) all exhibit significant positive influences, as confirmed by F-test results (Fcount = 24.274, Sig = 0.000). These findings highlight the importance of demographic factors in enhancing workforce quality in Pamekasan's natural tourism sector.
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA BLUD RSUD DR.M.HAULUSSY) Gasperz, Jefry; Sososutiksno, Christina; Tibalia, Marsya Ester Dominique
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.16207

Abstract

Penelitian ini bertujuan untuk mengetahui partisipasi anggaran berpengaruh terhadap kinerja manajerial, komitmen organisasi memoderasi partisipasi anggaran terhadap kinerja manajerial pada BLUD RSUD Dr M Haulussy, dan untuk menguji secara empiris pengaruh partisipasi anggaran berpengaruh terhadap kinerja manajerial dan Untuk menguji secara empiris pengaruh komitmen organisasi memoderasi partisipasi anggaran terhadap kinerja manajerial pada BLUD RSUD Dr M Haulussy. Metode yang digunakan adalah metode deskriptif kuantitatif, dengan menggunakan SmartPLS sebagai alat untuk pengujian.Hasil yang diperoleh dari Partisipasi Anggaran memiliki nilai Tstatistik lebih besar dari 1,96 yaitu sebesar 2,936 dan nilai signifikansi sebesar 0,000 0,05 dengan pengaruh 0,242 yang berarti bahwa Partisipasi Anggaran berpengaruh positif terhadap Kinerja Manajerial, efek moderasi antara Komitmen organisasi dengan Partisipasi angaran terhadap kinerja manajerial memiliki nilai Tstatistik lebih besar dari 1,96 yaitu sebesar 2,333 dan nilai signifikansi sebesar 0,023 0,05 dengan pengaruh 0,156 yang berarti bahwa komitmen organisasi mampu Memoderasi Partisipasi angaran terhadap kinerja manajerial.Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh partisipasi anggaran terhadap kinerja manajerial dengan komitmen organisasi sebagai variable moderasi. Penelitian ini menggunakan responden sebanyak 80 responden yang merupakan pegawai BLUD RSUD Dr M. Haulussy
PERAN MEDIASI SELF EFFICACY DALAM PENERAPAN DIGITAL MARKETING, FINANCIAL LITERASI DAN FINANCIAL INCLUSION UNTUK MENINGKATKAN BUSINESS PERFORMANCE UMKM Nugroho, Mahfud; Kuwatno, Kuwatno; Saraya, Sitta
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15400

Abstract

The end of the Covid-19 pandemic requires MSMEs to sell their products through digital media. MSMEs which are still weak financially and literately cannot face competition in the digital market. Moreover, currently in the digital market there are many traders or large companies who also carry out retail sales directly to consumer users. So MSMEs have to face unfair competition. The aim of this research is to analyze the impact of using digital marketing, easy access to financial institutions (financial literacy) and financial literacy on improving MSME business performance. This research is quantitative research by analyzing causality. The number of respondents in this research was 100 MSMEs. Taken from MSMEs spread across Kendal Regency using the purposive sampling method. The data analysis method uses linear regression analysis with the help of the SmartPLS application. The research results show that digital marketing influences MSME business performance. Digital Marketing influences Self Efficacy. Financial inclusion influences MSME business performance. Financial inclusion affects self-efficacy. Financial literacy influences MSME business performance. Financial Literacy influences Self-efficacy. Self-efficacy influences MSME business performance. Self-efficacy cannot mediate digital marketing, financial literacy and financial inclusion on business performance in MSMEs. Financial literacy has no effect on MSME business performance. Ease of access to finance influences MSME business performance. Self-efficacy has no effect on MSME business performance,
MANAJEMEN PERSEDIAAN DAN KINERJA UKM DI SEKTOR MANUFAKTUR DI KOTA MAKASSAR Kendek, Yohanis Sampe; Mahfudnurnajamuddin, Mahfudnurnajamuddin; Ramlawati, Ramlawati
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15542

Abstract

The research evaluated inventory management (IM) strategies employed by small and medium-sized enterprises (SMEs) in Makassar City manufacturing sector, Indonesia. The study drew its participants from industrial zones including Sudiang, Perintis, Bumi Taman Permai, and Uripsumuarjo. Respondents were purposefully selected from companies within these areas. A qualitative, descriptive research design was adopted, utilizing purposive sampling. From a sample size of 244 participants, data was gathered through completed questionnaires. The study revealed that the majority of SMEs rely on the Just-In-Time (JIT) inventory management approach, with limited familiarity with other computerized inventory systems. Given the reliance on JIT, SMEs experience supply chain difficulties, as they must maintain consistent communication with suppliers and minimize material delivery times. However, due to a lack of computerized systems, orders are often placed only when needed, causing delays for customers. Based on these findings, the researchers suggested that further research be conducted to explore specific areas in greater depth.
Pengaruh Kinerja Keuangan dan Ukuran Perusahaan terhadap Nilai Perusahaan Manufaktur Sektor Industri yang Terdaftar di BEI Sevina, Fanreza Budi; Nugraeni, Nugraeni
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15281

Abstract

This study aims to determine the effect of Financial Performance and Company Siz e on the value of industrial sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2023. Financial Performance is measured by Return On Equity (ROE), Current Ratio (CR), Debt to Equity Ratio (DER), Company Size and Company Value as measured by Price Earning Ratio (PER). The research method used is multiple linear regression analysis. This type of research is quantitative research. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2023, totaling 69 companies. By using purposive sampling technique and obtained a sample of 16 companies with a research period of 3 years, resulting in 48 research sample data. The results of this study partially show that the Roe and Der variables have a positive and significant effect on firm value, while the CR and company size variables have a negative and insignificant effect on firm value.
STRATEGI BAURAN PEMASARAN JASA DALAM MENINGKATKAN JUMLAH JAMAAH UMRAH (Studi Kasus Pada PT. UGTMAS Tour and Travel Pasuruan) Sifak, Mukhammad; Asnawi, H. Nur; Firmansyah, Fani
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.16166

Abstract

The tourism industry, especially in Umrah travel services, has experienced significant development in recent decades. One of the companies that plays an important role in this industry is UGTMAS Tour and Travel. As an Umrah service provider that aims to continue to increase the number of Umrah pilgrims using its services. In this context, the marketing mix becomes crucial to study and optimize in order to achieve this goal. At this time, tourism growth is very rapid, as in Umrah travel tourism, it is necessary to know, while for Umrah, 2019 (Himpuh, 2023) This study uses a qualitative approach using the case study method to examine information on the marketing mix strategy of PT UGTMAS tour and travel. Data were collected through in-depth interviews with Informants such as the President Director, Operational Director, and Marketing and Equipment Staff. In addition, Field Observations and analysis of program documents were also carried out to obtain a comprehensive picture. Data were analyzed using Cresswell's Theory, Organizing and preparing data to be analyzed, Reading and viewing all data, Coding/marking all data, Using coding as material for creating descriptions, Connecting between themes, presenting and visualizing data. 3.1. Pilgrims' Decision in Choosing UGTMAS Tour and Travel Based on the results of the survey and interviews with pilgrims, there are several main factors that are considered in choosing UGTMAS Tour and Travel as an umrah service provider, namely: a) Affordable Prices The umrah package prices offered by UGTMAS are quite competitive compared to other travel agencies, with good service quality. In addition to offering a variety of products, UGTMAS is also known for setting umrah package prices that are quite affordable compared to other umrah travel agencies, but still maintaining good service quality. This competitive pricing strategy is one of the important factors that attracts prospective pilgrims. 3.2 Internal and External Factors that Influence the Implementation of Marketing Mix Strategy. Several internal factors that influence the implementation of UGTMAS' marketing mix strategy include: a) Human Resources (Quality and Quantity of Marketing Staff) Human resources are the main asset for service companies such as UGTMAS in implementing marketing strategies. The quality and quantity of marketing staff greatly influence the success of the implementation of the marketing mix. 3.3 Implementation of Current Marketing Mix Strategy at UGTMAS Tour and Travel Currently, UGTMAS has implemented the 7P marketing mix strategy quite comprehensively, although there is still room for improvement. The right service marketing mix strategy is very important for UGTMAS Tour and Travel in attracting potential Umrah pilgrims. The company needs to consider internal factors such as human resources and marketing budget, as well as external factors such as competition and technological developments. The implementation of 7P (product, price, place, promotion, people, process, and physical evidence) consistently and sustainably can increase the number of pilgrims using UGTMAS services. However, continuous improvement is also needed to face the ever-changing market dynamics.
SISTEM AKUNTANSI KEUANGAN DAERAH, KOMPETENSI SDM DAN AUDIT INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Aryani, Wiwin; Widodo, Tri; Puspita, Maria Entina
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.12899

Abstract

The research aims to determine the effect of implementing a regional financial accounting system, human resource competency and implementing internal audit on the quality of the Salatiga City regional government's financial reports. The population was 52 financial management employees in the Salatiga City Regional Government and were used as research samples. Explanatory research using data analysis methods, validity test, reliability test, multiple linear regression analysis test, t test, F test and coefficient of determination test. The partial research results show that the Regional Financial Accounting System has a positive and significant influence on the Quality of Salatiga City Regional Government Financial Reports, Human Resources Competency (HR) has a positive and significant influence on the Quality of Salatiga City Regional Government Financial Reports and Internal Audit has a positive and significant influence on the Quality of Salatiga City Regional Government Financial Reports. The Regional Financial Accounting System, Human Resources Competency, Internal Audit simultaneously contribute to the Regional Financial Quality of the Salatiga City Government by 40.6%, while the remaining 59.4% is influenced by other variables not examined in this research, namely the Use of Technology and Systems Internal control.
PENGARUH LEADER MEMBER EXCHANGE (LMX) DAN KOMITMEN ORGANISASI TERHADAP KINERJA DAN KEPUASAN KERJA TENAGA PENDIDIK (GADIK) SEKOLAH POLISI NEGARA KEPOLISIAN DAERAH SUMATERA SELATAN Romadlona, Ariatna; Alie, Juhaini
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15513

Abstract

This research aims to determine the influence of Leader Member Exchange (LMX) and Organizational Commitment on the performance and job satisfaction of Educators (GADIK) at SPN Betung Polda SUMSEL. This research uses the path analysis method with data processing techniques using regression. The test results prove that: 1) The results of this research prove that LMX (Leader Member Exchange) has a positive effect on the performance of Educators (GADIK) at SPN Betung Polda SUMSEL, 2) LMX (Leader Member Exchange) has a positive effect on job satisfaction., 3) organizational commitment has a positive effect on the performance of Educators (GADIK) at SPN Betung Polda SUMSEL, 4) organizational commitment has a positive effect on job satisfaction, 5) LMX (Leader Member Exchange) for Educators (GADIK) at SPN Betung Polda SUMSEL has a positive effect on commitment organization, 6) the results of the analysis of the influence of mediation using path analysis, in testing the influence of LMX (Leader Member Exchange) on job satisfaction with organizational commitment as a mediator, it was concluded that the resulting mediation coefficient had a positive and significant effect, which means that organizational commitment is a mediating factor in the relationship between LMX and job satisfaction, 8) the influence of LMX (Leader Member Exchange) on the performance of Educators (GADIK) with organizational commitment Keywords: Leader Member Exchange (LMX), Organizational Commitment, performance and job satisfaction of Educators (GADIK)
ANALISIS WORK LIFE BALANCE PADA WANITA BEKERJA DENGAN PENGATURAN KERJA FLEKSIBEL DAN TIDAK FLEKSIBEL DI KECAMATAN AMANUBAN BARAT TTS Benu, Yessi Susan Intan P; Sayd, Anastasya Imelda; Silang, Maria Fiskalia
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15645

Abstract

Abstrak Dalam era kontemporer, keseimbangan antara kehidupan kerja dan kehidupan pribadi, atau Work-Life Balance, semakin penting, terutama bagi wanita yang sering menjalani peran ganda sebagai pekerja dan pengurus rumah tangga. Penelitian ini berfokus pada wanita bekerja di Kecamatan Amanuban Barat, Kabupaten Timor Tengah Selatan ( TTS), yang memiliki karakteristik demografi dan ekonomi unik. Meskipun banyak wanita kini berkarir di luar rumah, pekerja wanita ini sering menghadapi tantangan terkait pengaturan kerja, terutama dalam hal fleksibilitas waktu. Penelitian ini dilakukan dengan cara memberi perbandingan antara dampak pengaturan kerja yang fleksibel dan tidak fleksibel terhadap Work-Life Balance. Mengacu pada studi sebelumnya, penelitian ini mengidentifikasi faktor-faktor yang memengaruhi keseimbangan tersebut, dengan tujuan memberikan kontribusi terhadap pengembangan pembuatan kebijakan pada level strategis dan praktik pada lingkungan kerja yang mendukung kualitas kehidupan wanita. Hasil penelitian ini menghasilkan informasi tentang wawasan baru mengenai pentingnya fleksibilitas kerja dalam mencapai keseimbangan yang lebih baik antara pekerjaan dan kehidupan pribadi bagi wanita di daerah yang memiliki demografi yang unik yaitu pada Kecamatan Amanuban Timor Tengah Selatan. Penelitian ini bertujuan untuk mengidentifikasi sejauh mana pengaturan kerja fleksibel dan tidak fleksibel memengaruhi Work-Life Balance pada wanita yang bekerja di Kecamatan Amanuban Barat, Kabupaten Timor Tengah Selatan. Tantangan utama yang dihadapi wanita di daerah ini adalah pengaturan kerja, terutama dalam hal fleksibilitas waktu, yang sangat krusial dalam mencapai keseimbangan antara tuntutan pekerjaan dan kehidupan pribadi. Penelitian ini menggunakan metode analisis statistik, khususnya uji Dua Sampel Bebas (Two Independent Samples T Test), untuk membandingkan Work-Life Balance antara wanita dengan pengaturan kerja fleksibel dan tidak fleksibel. Hasil penelitian menunjukkan bahwa wanita yang bekerja dengan pengaturan jam kerja fleksibel mampu mencapai keseimbangan yang lebih baik antara kehidupan keluarga dan pekerjaan. Temuan ini diharapkan dapat memberikan kontribusi signifikan terhadap pengembangan kebijakan dan praktik kerja yang mendukung peningkatan kualitas kehidupan kerja wanita di Kecamatan Amanuban Barat, TTS Kata Kunci:nWork-life Balance , Wanita Bekerja, Pengaturan kerja Fleksibel, Pengaturan kerja tidak Fleksibel 2.457 / 5.000 Abstract In the contemporary era, the balance between work and personal life, or Work-Life Balance, is increasingly important, especially for women who often play dual roles as workers and housekeepers. This study focuses on women working in Amanuban Barat District, South Central Timor Regency (TTS), which has unique demographic and economic characteristics. Although many women now have careers outside the home, these female workers often face challenges related to work arrangements, especially in terms of time flexibility. This study was conducted by comparing the impact of flexible and inflexible work arrangements on Work-Life Balance. Referring to previous studies, this study identifies factors that influence this balance, with the aim of contributing to the development of strategic-level policy making and practices in the work environment that support women's quality of life. The results of this study provide information about new insights into the importance of work flexibility in achieving a better balance between work and personal life for women in an area with unique demographics, namely Amanuban District, South Central Timor. This study aims to identify the extent to which flexible and inflexible work arrangements affect Work-Life Balance in women working in Amanuban Barat District, South Central Timor Regency. The main challenge faced by women in this area is work arrangements, especially in terms of time flexibility, which is crucial in achieving a balance between work and personal life demands. This study uses statistical analysis methods, specifically the Two Independent Samples T Test, to compare Work-Life Balance between women with flexible and inflexible work arrangements. The results show that women who work with flexible work hour arrangements are able to achieve a better balance between family life and work. These findings are expected to make a significant contribution to the development of work policies and practices that support improving the quality of women's work life in Amanuban Barat District, TTS Keywords:nWork-life Balance, Working Women, Flexible work arrangements, Inflexible work arrangements

Filter by Year

2017 2026