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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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ANALISIS INDEKS KEPUASAN MASYARAKAT PADA DINAS PMPTSP KABUPATEN TORAJA UTARA TAHUN 2024 Oktaviani Kati
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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Analisis Indeks Kepuasan Masyarakat Pada Dinas PMPTSP Kabupaten Toraja Utara”. Penelitian ini bertujuan untuk mengetahui tingkat kepuasan masyarakat terhadap pelayanan publik berdasarkan Indeks Kepuasan Masyarakat. Sampel berjumlah 48 kuisioner yang diisi oleh 21 orang penerima layanan perizinan Nomor Induk Berusaha (NIB) selama 2 kali atau lebih di tahun 2024. Perhitungan Indeks Kepuasan Masyarakat (IKM) pada penelitian ini mengacu pada Peraturan Menteri PAN-RB Nomor 14 Tahun 2017 tentang Pedoman Penyusunan Survei Kepuasan Masyarakat Unit Penyelenggara Pelayanan Publik. Nilai konversi IKM sebesar = 88,08 yang berada pada interval 76,61 - 88,30, berada pada tingkat “B”, sehingga hasil penelitian menunjukkan bahwa kualitas pelayanan Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kabupaten Toraja Utara termasuk kategori Baik. Kata Kunci : Pelayanan Publik; Kepuasan Masyarakat; Perizinan
ANALISIS KUALITAS AUDIT DALAM MENILAI LAPORAN KEUANGAN BISNIS (STUDI KASUS PT. DARMI BERSAUDARA, TBK YANG TERDAFTAR DI BEI) PADA KANTOR AKUNTAN PUBLIK (KAP) GIDEON MEDAN Nasution, Nina Andriany
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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Penelitian ini bertujuan untuk menganalisis kualitas audit dalam menilai laporan keuangan. Teori yang digunakan dalam penelitian ini adalah Standar Akuntansi Keuangan. Hipotesis yang diajukan adalah opini audit, kualitas audit dan penilaian laporan keuangan. Bahwa alat analisis dalam penelitian ini menggunakan metode deskriptif kualitatif yaitu dengan menilai laporan keuangan PT. Darmi Bersaudara, Tbk. yang dilakukan auditor maka menghasilkan opini audit. Opini audit mengenai kewajaran laporan keuangan yang didasarkan pada kesesuaian laporan keuangan dengan prinsip akuntansi berterima umum. Opini audit harus dapat dipertanggungjawabkan oleh auditor pada Kantor Akuntan Publik (KAP) Gideon Medan yang menyatakan bahwa telah sesuai dengan standar, norma dan peraturan. Berdasarkan hasil penelitian dapat disimpulkan bahwa: a. Pengungkapan laporan keuangan mencerminkan transaksi dan peristiwa yang mendasari dengan suatu cara yang mencapai penyajian wajar; b. Kualitas audit sesuai dengan ketentuan etika yang relevan mengenai independensi dan mengkomunikasikan seluruh hubungan dan hal lain yang dianggap secara wajar; c. Opini auditor menyatakan bahwa laporan keuangan menyajikan secara wajar dalam semua hal yang material. Kata Kunci: Kualitas Audit, Opini Audit dan Laporan Keuangan
PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PADA SEKTOR ENERGY DAN BASIC MATERIAL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2021–2023 Muhammad Azril Fakhrizal Anshari; Wiwiek Prihandini
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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This reseacrh aims is to examine the impact of environmental, social, governance (ESG) disclosure and financial performance consisting of profitability ratios, liquidity ratios, solvency ratios and activity ratios on firm value which is proxied by Tobin’s Q. The data used in this study are secondary data, including financial statements, annual reports, and sustainability reports published by the company. The sample of this reseacrh consisted of 105 observations selected using purposive sampling from energy and basic material sector companies listed on the Indonesia Stock Exchange during the 2021-2023 period. This research is a quantitative study using a multiple linear regression model with fixed effect (FEM). The data was analyzed using eviews 12. The result of this researchs show that financial performance proxied by total asset turnover ratio has a positive and significant influence on firm value. Meanwhile, environmental, social, governance (ESG) disclosure and financial performance proxied by the return on equity ratio, current ratio and debt to equity ratio has no significant influence on firm value. Keyword: ESG Disclosure; Financial Performance; Firm Value
PERAN SOSIALISASI PERPAJAKAN MEMODERASI PENGARUH SANKSI ADMINISTRASI, MODERNISASI SISTEM DAN PENERAPAN E-FILING TERHADAP KEPATUHAN FORMAL WAJIB PAJAK PADA KPP MADYA SEMARANG: PERAN SOSIALISASI PERPAJAKAN MEMODERASI PENGARUH SANKSI ADMINISTRASI, MODERNISASI SISTEM DAN PENERAPAN E-FILING TERHADAP KEPATUHAN FORMAL WAJIB PAJAK PADA KPP MADYA SEMARANG Ramadika Prihani, Ayu; Sunarto, Sunarto
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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Abstract

KPP Madya Semarang was the site of this study, and the data used to pick the objects was that there are still taxpayers who have not filed their annual tax returns for the 2018–2023 tax year. This delay may be a sign of widespread noncompliance with tax laws. Additional issues, like more frequent tax audits or tax law enforcement, may result from this. This study's goal is to examine how tax socialization functions as a moderator of the effects of tax administration sanctions, system modernization, and e-filing on taxpayers' formal compliance at KPP Madya Semarang. 135 respondents, or KPP Madya Semarang taxpayers, who represented the complete population—that is, all KPP Madya Semarang taxpayers—made up the research sample. Purposive sampling, which is a selection approach based on consideration, is used in this instance to select taxpayers who have not filed their annual tax returns during the reporting period and who have applied for an extension of the deadline. Multiple linear regression with moderation variables is the method used by the analysis tool.According to the findings, socialization, e-filing, and administrative punishments all have an impact on taxpayers' formal compliance. Additionally, modernity of the administrative system has little effect on taxpayers' formal compliance, and tax socialization has no moderating effect on this effect.
Analisis Pengaruh Kompensasi, Pelatihan Kerja Dan Lingkungan Kerja Terhadap Kinerja Pegawai Dengan Motivasi Pegawai Sebagai Variabel Intervening Pada Kementerian Investasi/Bkpm Tahun 2023 Alamsah; Edi Sugiono
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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Abstract This research is a quantitative study with a descriptive approach, namely an approach that makes a number of previous studies the main topic to build and prove the hypothesis in this article. The data used in this article is primary data that researchers obtained from various credible sources, namely 150 Indonesian students and 150 Malaysian students who use credit cards and m-banking. The existing data was collected and then analyzed using the smart PLS 4.0 analysis tool. The result in this article show that the hypothesis used in this article can be accepted and proven. The hypothesis in question is all hypotheses where the first hypothesis is that the Islamic Financial Literacy Of Indonesian Students variable can have a positive relationship direction and a significant influence on Customer Decisions. This is because the P-Values ​​value is positive and is below the significance level of 0.05, namely 0.001. This is because good Islamic Financial Literacy can make researchers access how to register and use Islamic Bank m-banking, think about doing something easier, and enjoy things that work effectively. In line with the reasons in the first hypothesis, the second hypothesis shows similar and more significant results than the first hypothesis, namely the P-Values ​​value is at 0.000. Through these two results, it can be concluded that Islamic Financial Literacy in Indonesia is better than Islamic Financial Literacy in Malaysia. Keywords: Islamic Financial Literacy, Indonesian, Malaysian, Student
THE INFLUENCE OF EASE OF PAYMENT USING QRIS ON PURCHASING DECISIONS WITH BRAND TRUST AS A MODERATING VARIABLE Elshifa, Aria; Avianita Rachmawati; Muhamad Azkia; Rahmat Aji Nuryakin; Clora Widya Brilliana
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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ABSTRACT This study is a quantitative study with an explanatory approach, namely an approach that uses a number of previous studies as the main reference in building assumptions and proving the formulated hypothesis, namely the variable Ease of Payment Using QRIS on Purchasing Decisions and the Brand Trust variable can moderate the influence of these variables. The data used in this study are primary data that researchers obtained from 500 students spread throughout Indonesia. The questionnaire distributed contains 5 statements, namely statements that strongly agree, statements that agree, statements that are normal or possible, statements that disagree, and statements that strongly disagree. The data collected was analyzed using the smart PLS 4.0 analysis tool. Keywords: Ease Of Payment Using Qris, Purchasing Decisions , Brand Trust
PENGARUH ISLAMIC BRANDING DAN CITRA BANK SYARIAH TERHADAP MINAT NASABAH MELAKUKAN TRANSAKSI DI BANK SYARIAH (STUDI KASUS PT. BPRS PUDUARTA INSANI) Dwi Rama Syahri; Dahrani
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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This research aims to determine the influence of Islamic branding and image of sharia banks on customers' interest in carrying out transactions at sharia banks (case study of PT. BPRS Puduarta Insani). This research is research that uses a quantitative approach. The research instrument is a questionnaire with a type of analysis model that uses multiple linear regression. The population in this study were all customers of the Puduarta Insani Sharia People's Financing Bank (BPRS), totaling 4,270 people with a sample of 98. Meanwhile, data collection techniques used questionnaires and observation. The data analysis technique in this research is multiple regression analysis using SPSS software. The research results show that Islamic Branding has a positive and significant influence on customer interest in carrying out transactions, Citra Bank Syariah does not have a significant influence in increasing customer interest, and simultaneously, Islamic Branding and Citra Bank Syariah have a significant impact on customer interest. Keywords: Islamic Branding, Sharia Bank Image, Customer Interest
PENGARUH EXTERNAL PRESSURE, NATURE OF INDUSTRY, DAN RATIONALIZATION DALAM PERSPEKTIF FRAUD TRIANGLE TERHADAP FINANCIAL STATEMENT FRAUD (Studi Kasus pada Perusahaan Sektor Konstruksi yang Terdaftar di BEI Tahun 2019 – 2022) Anisa Wahyu Andini; Mekani Vestari
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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Financial statements used as a benchmark for accounting users such as creditors and investors as a material consideration so that they are not mistaken in making decisions. However, this can encourage company management to commit financial statement fraud so that the company can be considered good. The purpose of this study is to empirically examine the effect of the fraud triangle component on financial statement fraud. Construction companies that match the sample criteria are 31 companies for the 2019–2022 period, so the population in this study is 124 data. The sampling technique used was purposive sampling. This research is secondary research and quantitative data. The data analysis technique used is logistic regression analysis. Based on the research that has been done, it can be seen that external pressure and rationalization have a significant negative effect on fraudulent financial statements, while the nature of industry has no effect on fraudulent financial statements Keywords: external pressure, nature of industry, rationalization, financial statement fraud, fraud triangle
PENGARUH CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE Ayu Citra Maharani; Muhammad Yusuf
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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This study aims to examine the effect of Corporate Governance and Profitabilty on Tax Avoidance in manufacturing companies in consumer goods industry sector that listed in Indonesia Stock Exchange. Proxy of Corporate Governance consist of Independent commissioners, Mangerial Ownership, Audit Comittee, and Quality Audit whereas Profitability used Return on Assets as proxied. Population in this study are manufacturing companies in consumer goods industry sector that listed in Indonesia Stock Exchange period 2015-2019 there are 53 companies. Purposive sampling used to sampel taking method and 23 was obtained. Multiple linear regression analysis is used for hypothesis testing. Based on the result data testing shows that Independent Comissioner have a positive and significant effect on Tax Avoidance. Return on Assets have a negative and significant effect on Tax Avoidance. Meanwhile, Managerial Ownership, Audit Committee, and Quality Audit have no signifficant effect on Tax Avoidance. Keywords: Tax Avoidance, Corporate Governance, Profitabilty
PENGARUH CONTENT CREATOR DAN PROMOSI HARGA TERHADAP KEPUTUSAN PEMBELIAN DAN DIMODERASI OLEH TRUST PADA APLIKASI TIKTOK SHOP DI MAHASISWA FE UNISRI Aprian Aditama, Rizky Ramadhan; Anna Probowati; Dewi Shanti Nugrahani
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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The advancement of digital technology has transformed consumer shopping behavior, where the presence of Content Creators and price promotion strategies play a crucial role in influencing purchasing decisions on e-commerce platforms such as TikTok Shop. This study aims to analyze the influence of Content Creators and price promotions on purchasing decisions, with trust as a moderating variable. A quantitative research approach was employed, utilizing Partial Least Square - Structural Equation Modeling (PLS-SEM) for data analysis on 175 respondents, consisting of students from the Faculty of Economics at Slamet Riyadi University, Surakarta. The findings indicate that both Content Creators and price promotions have a positive and significant impact on purchasing decisions. Furthermore, trust serves as a moderating variable that strengthens the relationship between Content Creators and purchasing decisions. The implications of this study suggest that marketers should optimize digital marketing strategies by selecting credible Content Creators and fostering consumer trust to enhance sales conversions on TikTok Shop. Keywords : Content Creator, Price Promotion, Trust, Purchasing Decision, TikTok Shop

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