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M Hasan Ma'ruf
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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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PENGARUH MOTIVASI DAN KEPUASAN KERJA TERHADAP KINERJA MELALUI VARIABEL RELIGIUSITAS PT MANDALA MULTIFINANCE PALOPO Torasila, Widi; Salju, Salju; pajarianto, Hadi
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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Abstract

Pada penulisan artikel ini yang berjudul “ Pengaruh Motivasi dan Kepuasan Kerja Terhadap Kinerja Melalui Variabel Religiusitas PT.Mandala Multifinance Palopo”. Penelitian ini bertujuan pada analisis pengaruh motivasi dan kepuasan kerja terhadap kinerja melalui variabel religiusitas pada PT.Mandala Multifinance Palopo. Penelitian ini dilakukan di PT.Mandala Multifinance Palopo dengan responden 40 orang. Data dikumpulkan melalui angket atau kuesioner sedangkan analisis data menggunakan SmartPLS4. Temuan penelitian mengungkapkan bahwa: 1). Motivasi berpengaruh negatif dan signifikan pada kinerja dengan nilai koefisien jalur -0,152 pada output smartPLS. 2). Kepuasan kerja memiliki pengaruh positif dan signifikan pada kinerja dengan nilai koefisien jalur 0,541. 3). Motivasi berpengaruh positif dan signifikan terhadap religiusitas dengan nilai koefisien jalur 0,391. 4) kepuasan kerja berpengaruh positif dan signifikan pada religiusitas dengan nilai koefisien jalur 0,556. 5) religiusitas berpengaruh positif dan signifikan pada kinerja. 6). Religiusitas memediasi hubungan motivasi kerja dan kepuasan kerja terhadap kinerja karyawan. Penelitian ini juga mengungkapakan bahwa religiusitas berkontribusi dalam memeperkuat pengaruh motivasi dan kepuasan kerja terhadap kinerja. Nilai-nilai religiusitas dapat mendorong individu untuk lebih bertanggung jawab, disiplin, dan memiliki orientasi moral serta spiritual dalam melaksanakan tugasnya. Penelitian ini juga menekankan pentingnya mempertahankan nilai-nilai religiusitas dilingkungan kerja dan membentuk suasana kerja yang harmonis dan memberikan makna yang mendalam terhadap pekerjaan
PENGARUH KUALITAS LAYANAN DAN VARIASI MENU TERHADAP KEPUASAN KONSUMEN DIMODERASI OLEH ATMOSFER CAFE NIWA CANTING Scorina Dwiantari; Irene Nathalia Setiawan; Bambang Heriawan
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i1.16635

Abstract

The growth of the culinary business is increasing in line with the growth of people's lifestyles, work patterns, and income increases, especially in communities close to urban areas. Hanging out in cafes has become a habit for Indonesian people. This finally encourages business people to pioneer a business in the culinary field in the form of cafes. By creating an attractive café atmosphere, the service that consumers can expect and a complete variety of menus will cause satisfaction in the hearts of consumers so that consumers can revisit repeatedly. The purpose of this study is to find out how much influence the quality of service and menu variety moderated by the café atmosphere on consumer satisfaction. The sampling technique uses purposive sampling. Data collection method using questionnaire and data analysis technique using Smart PLS
TINGKAT MARGIN DAN KEMUDAHAN AKSES TERHADAP KEPUTUSAN NASABAH DALAM MENGAMBIL PEMBIAYAAN MURABAHAH: STUDI KASUS PADA BMT AN NAAFI, BOYOLALI Hendra Ikhsan Suryanto; Amri Syarif Hidayat
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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Abstract

Murabahah financing is a leading product offered by Islamic microfinance institutions such as BMT An-Naafi. The margin rate, a key component in calculating financing costs, is a significant concern for customers. This study examines the effects of the margin rate and ease of access on customer decisions regarding murabahah financing at BMT An-Naafi. Employing a quantitative approach with multiple linear regression, the study's population comprises all BMT An-Naafi customers, with a sample of 65 customers who have utilized murabahah financing. The results indicate that competitive margin rates are a primary factor attracting customer interest. While ease of access did not show a statistically significant effect in this study, improvements through digital innovation or procedural simplification are recommended to enhance the overall attractiveness of murabahah financing.
Pengelolaan Keuangan dan Peran Wanita dalam Pengambilan Keputusan Ekonomi di Dusun Bukur Kecamatan Selopuro Kabupaten Blitar Triana, Endang Shyta; Hendrawardani, Blandina; Uswatun Khasanah
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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Abstract

This research explores the role of women in economic decision making in Bukur Village, East Java, with a focus on their dual responsibilities as caregivers and managers of family finances. This research aims to analyze how demographic factors, such as age and education, influence women's roles in financial management and economic decisions, while considering the impact of patriarchal culture on their participation. This research utilizes quantitative data by using quantitative descriptive research by means of a survey, distributing questionnaires to respondents to measure variables in research on a population or sample. This research relies on primary data collected directly from participants involved in the research. The answer instrument items use a Likert Scale, then tabulated and then processed using SPSS. The partial research results show that the variables of the role of women and financial management have an influence on decision making and simultaneously/together have a significant influence on the decision making variables. Productive age (25-50 years) and education are determining factors in economic decision making. Keywords: The Role of Women, Financial Management, Decision Making, Productive Age, Patriarchal Culture
DETERMINASI UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN LIKUIDITAS TERHADAP PENGHINDARAN PAJAK Fitriya Diah Pramesthi; Witono, Banu
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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Abstract

Indonesia as a developing country relies heavily on tax revenue to support the state budget. Tax avoidance practices, including through increasing corporate debt (thin capitalization), cost the state hundreds of billions of rupiah every year. For example, around 40% of palm oil companies are suspected of not paying taxes according to regulations. Although the size of palm oil plantations has increased, tax revenues have declined. Government efforts such as the 2016 tax amnesty program aim to address tax violations, but also show recognition of corporate non-compliance. Tax avoidance is often done with planning that remains legal but reduces tax liabilities. One method of measuring this practice is CETR (Cash Effective Tax Rate). A low CETR value indicates high tax avoidance. With policy improvements and increased compliance, Indonesia's tax revenue is expected to increase significantly. This study aims to analyze company size, profitability, leverage, liquidity on tax avoidance. The object of this research is banking companies listed on the IDX for the period 2021-2023 with a sample of 35 companies. The method used in this research is quantitative research method in the form of causative. The results showed that company size and profitability have an effect on tax avoidance, while leverage and liquidity have no effect on tax avoidance.
Strategi Pemasaran Untuk Meningkatkan Volume Penjualan Kain Tenun Tradisional Mamasa pada Kelompok Usaha Kain Tenun Kreatif Pambe Kabupaten Mamasa Selma, Jane; Stefani Marina Palimbong; Abedneigo Carter Rambulangi
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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Abstract

This study aims to design marketing strategies to increase the sales volume of Mamasa traditional woven fabrics in the Kreatif Pambe Weaving Group, Mamasa Regency. The research employs a descriptive qualitative approach with data collected through interviews, observations, and documentation studies. SWOT analysis is used to identify the group's strengths, weaknesses, opportunities, and threats. The findings indicate that the main strengths lie in product quality and unique weaving motifs, while the weaknesses include limited digital marketing and market access. Opportunities arise from the growing public interest in culturally based products, whereas threats come from competition with modern textile products. The recommended marketing strategy focuses on developing the marketing mix (7P), emphasizing product diversification, competitive pricing, digital marketing optimization, and marketing training for artisans. Implementing this strategy is expected to enhance competitiveness and expand the market for Mamasa woven fabrics. Keywords: Marketing strategy, Woven fabric, SWOT analysis, Marketing mix
PENGARUH TINGKAT SUKU BUNGA KREDIT TERHADAP PERMINTAAN KREDIT MODAL KERJA PADA PT. BANK NEGARA INDONESIA (PERSERO) TBK KANTOR CABANG KABUPATEN TORAJA UTARA Shelin Baby Zhuntania Wijaya; Yohanis L. Ta’dung; Agustinus Mantong
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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Abstract

The Effect of Credit Interest Rate Levels on Working Capital Credit Demand at PT. Bank Negara Indonesia (Persero) Tbk North Toraja Regency Branch Office. This study aims to determine the Effect of Credit Interest Rate Levels on Working Capital Credit Demand at PT. Bank Negara Indonesia (Persero) Tbk North Toraja Regency Branch Office. The variables of this study are credit interest rates and working capital credit demand. The type of research used in this study is quantitative research. The types of data used in this study are primary data and secondary data. The population in this study is the credit interest rate data report and the working capital credit demand report at PT. Bank Negara Indonesia (Persero) Tbk North Toraja Regency Branch Office, and the sample is the credit interest rate data report and the working capital credit demand report at PT. Bank Negara Indonesia (Persero) Tbk North Toraja Regency Branch Office for the period 2021-2023. The data collection procedures used are documentation and interviews. The data analysis techniques used in this study are simple linear regression tests, coefficient of determination (r2), and partial tests (t-tests). The results of this study indicate that the level of credit interest rates has a negative and significant effect on the demand for working capital credit at PT. Bank Negara Indonesia (Persero) Tbk North Toraja Regency Branch Office. The magnitude of the results obtained from this study, the effect of the level of credit interest rates on the demand for working capital credit at PT. Bank Negara Indonesia (Persero) Tbk North Toraja Regency Branch Office has a significant or important effect. Keywords : Credit Interest Rates, Working Capital Credit Demand
PENGARUH PEMAHAMAN PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAM PAJAK UMKM (Studi Kasus Toko Pakaian di Toraja Utara) Prima Panggalo; Dwibin Kannapadang; Agustinus Mantong
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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Abstract

One of the biggest contributors to state income comes from the tax sector. As a source of state finances where taxes have a budget function, the government tries to put as much money as possible into the state treasury through tax revenue. However, the level of tax compliance is still low, this is due to the lack of understanding and awareness of the community, especially MSME owners. Therefore, the authors conducted a study and research on the Effect of Tax Understanding and Taxpayer Awareness on Tax Compliance in Micro, Small and Medium Enterprises (MSMEs) Clothing stores in North Toraja Regency. The type of research used in this research is quantitative research. The sampling technique used was purposive sampling. The data analysis technique used in this study uses statistical data processing tools, namely SPSS version 26. The data used in this study are primary data and secondary data. The results of this study indicate that the effect of tax understanding and taxpayer awareness has a positive and significant effect on tax compliance of MSMEs clothing stores in North Toraja Regency. Keywords: Tax Understanding, Taxpayer Awareness, Tax Compliance, MSMEs
ANALISIS PENGENDALIAN PERSEDIAAN BAHAN BAKU KAYU PADA UD. SAHIDA MEBEL, DI KECAMATAN SANGGALANGI KABUPATEN TORAJA UTARA Antonius Bussan; Dwibin Kannapadang; Grace Sriati Mengga
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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Abstract

Every trading business always requires an inventory of raw materials. Without having inventory, the company will face risks such as delays in the production process and not being able to meet consumer demand on time due to a shortage of raw materials. This can happen because raw materials are not available at any time, which means the company will lose the opportunity to gain the profits it should get. Therefore, the company must have an inventory management strategy in which the company must ensure that it is able to provide supplies with quality, quantity and on time. Therefore UD. Sahida Mebel must pay attention to the amount of inventory in order to meet consumer demand, using the Just In Time method approach. This research aims to evaluate an inventory system that can minimize inventory and inventory costs by comparing the current inventory system with the Just In Time method. The minimum inventory and inventory costs using the Just In Time method are more economical, namely 2 m3 and Idr 4,000,000, while the minimum inventory and inventory costs using the method applied by the company are 3 m3 and Idr 5,000,000. From these results, it is known that Just In Time is more efficient to use. Keywords: Just In Time; raw material inventory; minimum inventory; and cost savings
ANALISIS PERBEDAAN HPP PENGGUNAAN PAKAN TERNAK BERBASIS KOMERSIL DAN BERBASIS NON KOMERSIL PADA USAHA PETERNAKAN BABI Rudini Supu
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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Abstract

“Analisis Perbedaan HPP Penggunaan Pakan Ternak Berbasis Komersil dan Berbasis Non Komersil pada Usaha Peternakan Babi”. Penelitian ini bertujuan untuk mengetahui perbedaan HPP penggunaan pakan ternak berbasis komersil dan berbasis non komersi pada usaha peternakan babi di Toraja Utara. Penelitian ini menggunakan metode penelitian deskriptif kualitatif. Informan penelitian yaitu peternak yang menggunakan pakan ternak komersil dan pakan ternak non komersil dengan jumlah cukup besar. Pengumpulan data dilakukan dengan metode wawancara terhadap peternak babi. Hasil penelitian menunjukkan bahwa harga pokok produksi pada pakan ternak berbasis komersil lebih tinggi dibandingkan dengan harga pokok produksi pada pakan ternak berbasis non komersil. Namun, pakan ternak berbasis komersil memberikan efisiensi dan kualitas bagi peternak selain itu juga memberikan perbedaan pada pertumbuhan ternak babi. Kata Kunci : harga pokok produksi, pakan ternak, peternakan babi

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