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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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PERAN PEMBELAJARAN TOEFL DALAM MENINGKATKAN KEMAMPUAN BAHASA INGGRIS MAHASISWA DI ERA DIGITAL Muliasari, Dewi; Efendi, Tino Feri
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.v8i3.16416

Abstract

This research explores the role of TOEFL (Test of English as a Foreign Language) learning in improving English proficiency among students in the Informatics program at AAS Indonesia Business Technology Institute in the digital era. The study investigates how the integration of technology in TOEFL preparation enhances language skills, particularly in listening, speaking, reading, and writing. Using a mixed-methods approach, the research includes surveys and interviews to gather data from students who have participated in TOEFL preparation programs incorporating digital platforms. The results indicate that technology-assisted TOEFL learning significantly boosts students' English proficiency, providing flexible access to materials and immediate feedback. However, challenges such as limited internet access, difficulties in self-motivation, and reduced interaction with instructors were identified as obstacles. The study suggests that while digital tools are highly effective, addressing these challenges will further optimize TOEFL learning outcomes. The research concludes that integrating technology into TOEFL preparation offers substantial benefits but requires careful consideration of the challenges involved. Keywords :TOEFL learning, digital learning, English proficiency, technology in education, online learning, Informatics students, AAS Indonesia Business Technology Institute, language skills improvement.
ANALISIS BREAK EVEN POINT SEBAGAI PERENCANAAN LABA PADA UMKM AYCA OPAK GAMBIR DI KECAMATAN KANIGORO BLITAR Nofitasari, Dian; Pravitasari, Dyah
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.v8i3.15071

Abstract

MSME businesses have a major contribution to the economy of Indonesian society, because this type of business has a role in providing employment opportunities. Every entrepreneur definitely wants his business to run well and produce maximum profits, just like MSME Ayca Opak Gambir. However, the owner's profit planning is still limited to estimates with the assumption that the more products sold, the more profits he will receive.The aim of the research is to carry out calculations break even point so that find out the break even point and margin of safety to know percentage reducing sales to safe limits and trying to plan the desired profit, but before that, first separate costs which have not been done before. The method used is a descriptive quantitative method. The data sources used are primary data in the form of interviews with business owners and documentation in the form of financial reports. The results of this research are break even point will be achieved at a sales volume of IDR 286,139,344 or 5,752 units. for safe limits o rmargin of safety is 32% or IDR 133,860,656. If you want a profit increase of 110%, the owner can make sales of IDR 429,222,295 or a total of 8,628 units. Keywords : Break Even Point, Margin Of Safety, Profit Planning
PENGARUH WORK LIFE BALANCE TERHADAP KINERJA DOSEN WANITA MELALUI KEPUASAN KERJA PADA POLITEKNIK NEGERI KUPANG Mooy, Dikky; Setyorini, Tuti; Petan, Cheline Marselena
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.v8i4.15441

Abstract

Abstrak Peran wanita dalam dunia kerja di era modern semakin berkembang. Wanita tidak lagi hanya terbatas pada peran domestik, tetapi juga aktif dalam berbagai sektor pekerjaan. Dahulu, peran wanita terpaku pada ibu rumah tangga yang mengurus suami dan anak-anak. Namun, seiring perkembangan zaman dan perubahan sosial, peran wanita mengalami pergeseran. (1)Wanita kini memiliki kesempatan untuk bekerja dan berkontribusi dalam pembangunan ekonomi dan sosial. Hal ini melahirkan istilah "wanita karir" atau "ibu yang bekerja". Namun, menemukan keseimbangan antara pekerjaan dan kehidupan pribadi merupakan tantangan besar bagi wanita karir. Profesi Dosen menempati urutan pertama profesi yang paling banyak diminati para wanita karir. Dosen adalah para profesional akademik yang memiliki kualifikasi pendidikan tinggi dan bertanggung jawab dalam memberikan pengajaran, penelitian, dan pengabdian kepada masyarakat di institusi pendidikan tinggi. Tugas dan tanggung jawab sebagai Dosen diharapkan dapat seimbang dengan kehidupan pribadi atau keluarga sehingga dengan adanya keseimbangan tersebut dapat tercapai kepuasan kerja dan berdampak pada kinerja Dosen. Permasalahan tentang tingginya beban kerja Dosen dengan kehidupan pribadi atau keluarga dapat terjadi di lingkungan akademik seperti Politeknik Negeri Kupang. Tingginya Tingkat stress dan kelelahan yang dialami karyawan merupakan fenomena yang dapat menurunkan kinerja dan produktivitas karyawan. (3)Bekerja secara professional sudah menjadi tuntutan hidup namun penting juga untuk menerapkan work life balance (keseimbangan antara pekerjaan – kehidupan). Sebab di samping menuntut karyawan untuk dapat melaksanakan tugas dan fungsi secara profesional, organisasi juga mutlak memperhatikan fleksibilitas kerja pegawai dalam menjalankan kehidupan sosial. Berangkat dari uraian tersebut maka penulis perlu melakukan penelitian terkait Pengaruh Work Life Balance terhadap Kinerja Dosen Wanita melalui Kepuasan Kerja pada Politeknik Negeri Kupang. Tujuan dari penelitian ini adalah Menganalisis pengaruh work life balance terhadap kinerja dosen wanita di Politeknik Negeri Kupang melalui tingkat kepuasan kerja. Kata kunci: Work life balance, Wanita, Kepuasan kerja , Kinerja. Abstract The role of women in the world of work in the modern era is growing. Women are no longer limited to domestic roles, but are also active in various work sectors. In the past, the role of women was focused on housewives who took care of their husbands and children. However, along with the development of the times and social changes, the role of women has shifted. (1) Women now have the opportunity to work and contribute to economic and social development. This gave rise to the term "career women" or "working mothers". However, finding a balance between work and personal life is a big challenge for career women. The profession of Lecturer is ranked first as the profession that is most in demand by career women. Lecturers are academic professionals who have higher educational qualifications and are responsible for providing teaching, research, and community service in higher education institutions. The duties and responsibilities of a Lecturer are expected to be balanced with personal or family life so that with this balance, job satisfaction can be achieved and have an impact on the Lecturer's performance. The problem of the high workload of Lecturers with personal or family life can occur in academic environments such as the Kupang State Polytechnic. The high levels of stress and fatigue experienced by employees are phenomena that can reduce employee performance and productivity. (3) Working professionally has become a demand of life but it is also important to implement work life balance. Because in addition to demanding employees to be able to carry out tasks and functions professionally, the organization also absolutely pays attention to employee work flexibility in carrying out social life. Departing from the description, the author needs to conduct research related to the Influence of Work Life Balance on the Performance of Female Lecturers through Job Satisfaction at the Kupang State Polytechnic. The purpose of this study is to analyze the influence of work life balance on the performance of female lecturers at the Kupang State Polytechnic through the level of job satisfaction.. Keywords: Work life balance, Women, Job satisfaction, Performance.
EKSPLORASI BRAND LOYALTY PADA LEMBAGA KEUANGAN NON-BANK: PERSPEKTIF ANGGOTA KOPERASI SIMPAN PINJAM BALO’ TORAJA Mursyid, Mursyid; Nurherlina, Nurherlina; Isdayanti, Isdayanti
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.v8i4.15193

Abstract

Brand loyalty is one of the important components in maintaining the competitive advantage and sustainability of non-bank financial institutions. This study aims to determine brand loyalty in the Balo' Toraja Savings and Loan Cooperative and explore the factors that shape it from the perspective of members. The research method used is a qualitative method with an exploratory approach through in-depth interviews. The results of the study show that the members of the Balo' Toraja Savings and Loan Cooperative have a high brand loyalty, which is formed through brand trust, brand satisfaction, service quality, perception of quality, and local wisdom. Brand trust and brand satisfaction are the main factors in building brand loyalty, as indicated by the long-term commitment of members to remain part of the cooperative. In addition, good service quality and perception of quality are drivers of the formation of member brand loyalty. The local wisdom values owned by the Balo' Toraja Savings and Loan Cooperative form a strong emotional bond, thus supporting the formation of member loyalty to the Balo'ta brand. Keywords : brand loyalty, cooperatives, brand trust, brand satisfaction, service quality, perception of quality, local wisdom.
PENGARUH PROFITABILITAS, LIKUIDITAS DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN Sahri, Yulian; Fahmi, Muhammad; Ayassy, Naufal Rafi
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.v8i4.16332

Abstract

AbstrakPajak merupakan iuran rakyat kepada Negara berdasarakan undang-undang (yang dipaksakan) dengan tidak mendapatkan jasa timbal (kontraprestasi) yang langsung dapat ditunjukkan dan yang digunakan untuk membayar pengeluaran umum. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, likuiditas, dan biaya operasional terhadap pajak penghasilan badan. Penelitian ini adalah penelitian asosiatif. Populasi pada penelitian ini sebanyak 24 perusahaan manufaktur sektor pertanian yang terdaftar di BEI periode 2018-2022. Jumlah sampel yang digunkan dalam penelitian ini sebanyak 11 perusahaan dengan penentuan sampel mengunakan metode purposive sampling. Data yang digunakan adalah data sekunder. Teknik pengumpulan data yang digunakan adalah dokumentasi. Metode analisis yang digunakan adalah analisis statistik deskriptif, uji asumsi klasik, dan uji hipotesis dengan program SPSS versi16. Hasil Penelitian ini adalah menunjukkan bahwa variabel profitabilitas berpengaruh terhadap pajak penghasilan badan, likuiditas tidak berpengaruh terhadap pajak penghasilan badan, dan biaya operasional berpengaruh terhadap pajak penghasilan badan.  Kata Kunci: Profitabilitas, Likuiditas,  Pajak Penghasilan Badan. AbstractTax is a contribution from the people to the State based on the law (which is forced) without receiving any reciprocal services (counter-performance) that can be directly demonstrated and which are used to pay for general expenses. This study aims to determine the effect of profitability, liquidity, and operating costs on corporate income tax. This study is an associative study. The population in this study was 24 agricultural sector manufacturing companies listed on the IDX for the 2018-2022 period. The number of samples used in this study was 11 companies with sample determination using the purposive sampling method. The data used is secondary data. The data collection technique used is documentation. The analysis method used is descriptive statistical analysis, classical assumption testing, and hypothesis testing with the SPSS version 16 program. The results of this study indicate that the profitability variable has an effect on corporate income tax, liquidity does not have an effect on corporate income tax, and operating costs have an effect on corporate income tax. Keywords: Profitability, Liquidity, Corporate Income Tax.
ANALISIS PENGHINDARAN PAJAK DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN MELALUI GOOD CORPORATE GOVERNANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Jumpung, Edward Saputra; Hama, Alosius
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.v8i4.14251

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Penghindaran Pajak, profitabilitas terhadap nilai perusahaan melalui Good Corporate Governance sebagai variabel moderasi. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016 hingga 2020 dengan jumlah populasi sebanyak 193 perusahaan dengan teknk penarikan sampel menggunakan purposive sampling, maka diperoleh sampel sebanyak 20 perusahaan dengan data amatan sebanyak 100 data. Teknik analisis data digunakan untuk menguji hipotesis yang telah dirumuskan sebelumnya. Penelitian ini menggunakan alat bantu pengolah data berupa software Wrap Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa Penghindaran Pajak tidak berpengaruh terhadap nilai perusahaan. Profitabilitas berpengaruh positif terhadap nilai perusahaan. Good corporate governance tidak dapat memoderasi hubungan antara tax avoidace terhadap nilai perusahaan. Good corporate governance dapat memoderasi dan memperkuat hubungan antara profitabilitas terhadap nilai perusahaan.
Peran Profitabilitas Dalam Memediasi Ukuran Perusahaan Dan Modal Kerja Terhadap Nilai Perusahaan Pada Perusahaan Pertambangan Riyanto, Sugeng; Rinawati, Tri; Kusumawati, Citra Andriani
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.v8i4.14699

Abstract

The mining industry is often a very important sector in a country's economy. In Indonesia, the mining sector has a significant contribution to the country's gross domestic product (GDP) and exports. The rich potential of natural resources can encourage companies to openly explore the mining of these resources This research aims to examine the influence of Company Size and Working Capital on Company Value with Profitability as an intervention variable for mining sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This research was conducted using purposive sampling with certain criteria. So the data used was 30 companies for 3 years. The data source used is secondary data. The data collection technique in this research is documentation or library research, namely by collecting all data related to the company's financial reports and then processing it using the SmartPLS application. The results of this research prove that company size has a significant positive effect on profitability, working capital has no effect on profitability, company size has a significant positive effect on company value, working capital has a significant positive effect on company value, profitability is able to mediate the effect of company size on company value, profitability Unable to mediate the effect of Working Capital on Company Value, Profitability has a Significant Positive effect on Company Value.
ANALISIS KEPUTUSAN BERZAKAT MUZZAKI MELALUI ORGANISASI PENGUMPUL ZAKAT : STUDI MUZZAKI BAZNAS DAN LAZISNU KABUPATEN KLATEN Widianto, Rendy; Irkhami, Nafis; Ridlo, Musalim
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.v8i4.15030

Abstract

Penelitian ini bertujuan untuk dapat mengetahui potensi zakat di Kabupaten Klaten, yang belum termaksimalisasi dalam hal pengumpulannya. Metodologi penelitian yang digunakan adalah analisis kuantitatif SEM-PLS (Structural Equation Modeling–Partial Least Square), dengan memanfaatkan aplikasi olah data SmartPLS 3. Angket/kuesioner penelitian telah disebarkan dan sebanyak 100 sampel telah didapatkan, yang merupakan muzzaki Baznas Kabupaten Klaten dan Lazisnu Kabupaten Klaten. Hasil penelitian secara direct effects menjelaskan bahwa variabel religiusitas, promosi media, dan empati sosial tidak berpengaruh signifikan secara langsung terhadap keputusan muzzaki berzakat di OPZ. Hal ini mengindikasikan bahwa tingginya intensitas ketiga variabel tersebut, tidak berarti mendorong secara kuat keputusan muzzaki berzakat di OPZ. Hasil berbeda ditunjukkan variabel literasi zakat dan akuntabilitas OPZ memiliki pengaruh signifikan secara langsung terhadap keputusan muzzaki berzakat di OPZ. Tingkat literasi zakat yang semakin tinggi dan akuntabilitas OPZ yang semakin baik di mata muzzaki, maka akan mendorong keputusan muzzaki tersebut untuk berzakat di OPZ. Hasil indirect effects menjelaskan bahwa variabel religiusitas, literasi zakat, dan empati sosial tetap tidak berpengaruh signifikan, walaupun telah melalui metode mediasi variabel akuntabilitas OPZ. Variabel promosi media berpengaruh signifikan terhadap keputusan muzzaki berzakat di OPZ, setelah melalui mediasi dengan variabel akuntabilitas OPZ. Muzzaki mempertimbangkan akuntabilitas OPZ, melalui kegiatan promosi yang dilakukan oleh OPZ. Penelitian ini diharapkan dapat dijadikan acuan bagi organisasi pengumpul zakat (OPZ) dalam memaksimalisasi pengumpulan zakat di Kabupaten Klaten guna mengentaskan permasalahan kemiskinan.
FENOMENA PEMBIAYAAN BAGI HASILPADA BMT UGT NUSANTARA DI PASURUAN Soleh, Badrus; Ridwan, Muhtadi; Khusnudin, Khusnudin
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.v8i4.16167

Abstract

This research aims to analyze the obstacles that are factors in the lack of profit sharing financing at BMT UGT Nusantara. This research uses a qualitative approach with phenomenological methods to examine the process of determining financing schemes, implementing profit sharing financing and identifying the causes of the lack of profit sharing financing at BMT UGT Nusantara. Data collection was carried out through in-depth interviews with informants such as financial managers, business managers, branch heads, account officers and members of BMT UGT Nusantara. Apart from that, field observations and analysis of financing documents were also carried out to obtain a comprehensive picture.  Data analysis was carried out using three analytical steps suggested by Miles and Huberman (2007), namely data reduction, data exposure and conclusion drawing or verification. The results of this research indicate that determining the financing scheme is the internal authority of BMT UGT Nusantara with the knowledge and approval of members. Financing with a profit sharing scheme is only used for companies that are already established, while small businesses use non-profit sharing financing. The lack of financing with a profit sharing scheme is due to several obstacles such as high risk, quality of human resources, asymmetric information, moral hazard, minimal understanding of members and member preferences.
PEMBERDAYAAN EKONOMI BERBASIS PONDOK PESANTREN MELALUI PROGRAM SANTRIPRENEUR DI PONDOK PESANTREN Budimansyah, Budimansyah; Hasyimi, Diah Mukminatul
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.v8i4.15147

Abstract

Penelitian ini bertujuan untuk menganalisis pemberdayaan ekonomi berbasis pondok pesantren melalui program santripreneur, dengan fokus pada bagaimana program ini dapat meningkatkan kemandirian ekonomi pesantren dan santri. Pondok pesantren yang memiliki peran sentral dalam masyarakat berpotensi besar dalam mengembangkan ekonomi lokal melalui kewirausahaan santri Methodology/approach yang digunakan yaitu Pendekatan kualitatif digunakan dalam penelitian ini, dengan metode wawancara mendalam, observasi, dan studi literatur. Data dikumpulkan dari berbagai pondok pesantren di Lampung yang menerapkan program santripreneur. Analisis data dilakukan dengan teknik deskriptif kualitatif untuk memahami dampak program terhadap ekonomi pesantren dan masyarakat sekitarnya. Adapun Hasil penelitian menunjukkan bahwa program santripreneur mampu meningkatkan kemandirian ekonomi pondok pesantren dengan menciptakan unit-unit bisnis yang dikelola oleh santri. Program ini tidak hanya meningkatkan pendapatan pesantren tetapi juga memberikan pelatihan keterampilan kewirausahaan kepada santri, yang dapat mereka gunakan setelah lulus. Kegiatan usaha yang dikembangkan meliputi produksi barang kebutuhan sehari-hari, kuliner, dan jasa lainnya yang konsumennya adalah santri dan masyarakat sekitar. Untuk limitations Penelitian ini terbatas pada pondok pesantren di wilayah Lampung dan belum mencakup pondok pesantren di daerah lain yang mungkin memiliki karakteristik berbeda. Keterbatasan lainnya adalah data yang digunakan lebih berfokus pada observasi langsung dan wawancara, tanpa analisis kuantitatif mendalam yang dapat memberikan gambaran statistik tentang peningkatan ekonomi. Sedangkan contribution pada penelitian ini memberikan kontribusi signifikan dengan menunjukkan bahwa program santripreneur berpotensi menjadi model pemberdayaan ekonomi yang efektif bagi pondok pesantren. Temuan ini dapat menjadi acuan bagi pengembangan kebijakan dan strategi pemberdayaan ekonomi di pesantren lainnya, serta menginspirasi pesantren untuk lebih berorientasi pada kewirausahaan dalam rangka mencapai kemandirian ekonomi.

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