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 3,017 Documents
PENGARUH UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI Wisnu Bagus Wicaksono; Heppy Purbasari
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tax avoidance is a legal strategy carried out by companies to reduce tax payments by making maximum use of applicable tax rules. However, tax avoidance isconsidered illegal if the transaction is carried out only with the aim of avoiding tax obligations. Therefore, even though it is small-scale, tax avoidance practices can have a negative impact on Indonesia as a whole. Tax avoidance can be influenced by various factors, namely company size, sales growth, and audit committee as moderation variables. The purpose of this study to exploit tax avoidance in terms of company size, sales growth, and audit committee in reducing tax avoidance. The sample of this study is LQ45 companies listed on the Indonesia Stock Exchange (IDX) during the 2021 2022 period. The sampling method uses the purposive sampling method and the number of samples in this study is 85 companies. The result of this study is that sales growth has a significant effect on tax avoidance, while company size has no effect on tax avoidance, the audit committee is unable to moderate the influence of company size and sales growth Against Tax Avoidance.
PENGARUH LITERASI KEUANGAN, PENDAPATAN, DAN TOLERANSI RISIKO TERHADAP KEPUTUSAN INVESTASI EMAS Jesi Sefina Hoky; Safitri, Teti Anggita
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Rapid developments in the era of globalization encourage the importance of a strong understanding of finance and the ability to manage money resources. Good financial management helps individuals make better decisions, especially in investment. Gold investment is a popular choice because of its safe and liquid nature, especially amidst global economic uncertainty. Although investment in Indonesia is still relatively low, good financial literacy can increase the interest and ability of the community, especially students to invest in gold. This study aims to determine whether there is an influence of financial literacy, income, and risk tolerance on gold investment decisions. This study uses a quantitative research type with associative analysis. The sample used is active students of Universitas 'Aisyiyah Yogyakarta who have or are currently using gold investment. The data collection method in this study uses primary data through the distribution of questionnaires online to all students of Universitas 'Aisyiyah Yogyakarta. The results of this study explain that Financial Literacy (X1), Income (X2), and Risk Tolerance (X3) have a significant effect on gold investment decisions.
ANALISIS KEPRIBADIAN DAN KOMPETENSI TERHADAP KINERJA PEGAWAI MELALUI MOTIVASI KERJA PEGAWAI KECAMATAN BANGIL KELURAHAN DERMO KABUPATEN PASURUAN Rahmawan, Adhiansyah; Sundjoto; Rahayu, Sri
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of personality and competence on employee performance, both directly and through work motivation as a mediating variable, among employees of the Bangil District Office, Pasuruan Regency. This research adopts a quantitative approach with a population and sample consisting of 35 employees, using a saturated sampling technique. Data were collected through questionnaires and analyzed using the Partial Least Square (PLS) method with the assistance of SmartPLS 3.0 software. The results of the study indicate that: (1) Personality has a significant influence on employee performance; (2) Competence has a significant influence on employee performance; (3) Work motivation significantly influences employee performance; (4) Personality influences employee performance through work motivation; and (5) Competence influences employee performance through work motivation. These findings suggest that enhancing personality and competence, either directly or through increased work motivation, can improve employee performance in public institutions.
ANALISIS PENGEMBANGAN HUMAN CAPITAL, BUDAYA KERJA DAN KESESUAIAN PENEMPATAN PEGAWAI TERHADAP KINERJA PEGAWAI CABANG DINAS PENDIDIKAN WILAYAH PASURUAN Arianto, Agus; Sundjoto; Rahayu, Sri
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to identify and analyze the influence of human capital development, work culture, and employee placement suitability on employee performance at the Pasuruan Regional Education Office Branch. The research employs a quantitative approach using a census method, where the entire population of 52 employees was used as the research sample. Data analysis was conducted using multiple linear regression to examine both simultaneous and partial effects of the independent variables. The results indicate that, collectively, human capital development, work culture, and employee placement suitability have a significant effect on employee performance. Partially, each of these variables also has a positive influence on employee performance. Among the three, human capital development was found to have the most dominant influence on improving employee performance. These findings suggest that enhancing the quality of human resources through the development of employee competencies and potential is key to achieving better organizational performance.
PENGARUH KEKOMPAKAN TIM KERJA DAN KREATIVITAS TERHADAP KINERJA PEGAWAI MELALUI KEPUASAN KERJA DI DINAS KOPERASI USAHA KECIL DAN MENENGAH KABUPATEN PASURUAN Nuansa, Gilang; Sundjoto; Rahayu, Sri
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of Team Cohesion and Creativity on Employee Performance at the Cooperatives and Small and Medium Enterprises Office of Pasuruan Regency, both directly and through job satisfaction. The study population consists of 73 employees, all of whom were included in the sample using a census method. Data were analyzed using the Partial Least Square (PLS) approach with Smart PLS 3.0. The results show that: 1) Team Cohesion has a positive effect on employee performance, 2) Creativity has a positive effect on employee performance, 3) Team Cohesion has a positive effect on employee performance through job satisfaction, and 4) Creativity has a positive effect on employee performance through job satisfaction. These findings indicate that team cohesion and creativity have a significant contribution to employee performance, both directly and through job satisfaction.
ANALISIS KOMPETENSI DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING PEGAWAI DINAS SOSIAL KABUPATEN PASURUAN Anggraeny, Nenny; Sundjoto; Rahayu, Sri
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of competence and work environment on employee performance, as well as the mediating role of organizational commitment at the Social Service Office of Pasuruan Regency. Specifically, this research examines the direct effect of competence and work environment on employee performance, their impact on organizational commitment, and the effect of organizational commitment on employee performance. In addition, the study evaluates the mediating role of organizational commitment in the relationship between competence and work environment on employee performance. A quantitative approach was employed using a census technique, involving 60 employees as respondents. Data analysis was conducted using the Partial Least Square (PLS) method with the assistance of SmartPLS 3.0 software. The results show that both competence and work environment have a positive and significant effect on employee performance and organizational commitment. Organizational commitment also has a significant impact on employee performance. Furthermore, organizational commitment acts as a mediating variable that strengthens the influence of competence and work environment on employee performance.
ANALISIS PERCEIVED ORGANIZATIONAL SUPPORT DAN KESESUAIAN PENEMPATAN KEJA TERHADAP KINERJA PEGAWAI MELALUI KEPUASAN KERJA BADAN PENGELOLAAN KEUANGAN DAN PENDAPATAN DAERAH KABUPATEN PASURUAN Andriani, Prapti; Sundjoto; Rahayu, Sri
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine and analyze the influence of Perceived Organizational Support (POS), job placement, and job satisfaction on employee performance, as well as the mediating role of job satisfaction at the Regional Financial and Revenue Management Agency of Pasuruan Regency. The population in this study consisted of all employees, totaling 100 individuals, who were also used as the research sample through a census method. Data analysis was conducted using the Partial Least Squares (PLS) approach with the SmartPLS 3.0 software. The results show that POS, job placement, and job satisfaction have a positive and significant effect on employee performance. Furthermore, POS and job placement also indirectly affect performance through job satisfaction as a mediating variable. These findings emphasize the importance of organizational support and accurate job placement in improving employee satisfaction and overall performance.
PENGARUH BUDAYA KERJA DAN KEDISIPLINAN TERHADAP KINERJA MELALUI KOMITMEN PEGAWAI DINAS KEBUDAYAAN, KEPEMUDAAN DAN OLAHRAGA SERTA PARIWISATA KABUPATEN TUBAN Wahyudhi, Priyo Agus; Sundjoto; Rahayu, Sri
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of work culture, discipline, and organizational commitment on employee performance, as well as the mediating role of commitment at the Department of Culture, Youth and Sports, and Tourism of Tuban Regency. A quantitative approach was used with a census method, involving all 55 employees as respondents. Data analysis was conducted using Partial Least Squares (PLS) with the help of SmartPLS 3.0 software. The results indicate that work culture, discipline, and organizational commitment each have a positive and significant effect on employee performance. Furthermore, organizational commitment was found to mediate the relationship between work culture and performance, as well as between discipline and performance. These findings suggest that improving work culture and discipline will be more effective in enhancing employee performance when accompanied by strong organizational commitment. Therefore, management should strengthen work culture, discipline, and commitment to achieve optimal organizational performance.
PENGARUH KOMPETENSI DIGITAL DAN BUDAYA KERJA TERHADAP KINERJA PEGAWAI MELALUI KOMITMEN PEGAWAI BAGIAN PENGADAAN BARANG/JASA SEKRETARIAT DAERAH KABUPATEN PASURUAN Dari, Rensi Wulan; Sundjoto; Rahayu, Sri
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of digital competence and work culture on employee performance, both directly and through organizational commitment as a mediating variable. The research subjects were all employees of the Goods/Services Procurement Division at the Regional Secretariat of Pasuruan Regency, totaling 91 individuals. A census method was used, involving the entire population as the sample. Data analysis was conducted using the Partial Least Square (PLS) approach to examine the relationships among variables. The results showed that digital competence had a positive and significant influence on employee performance. Likewise, a supportive and constructive work culture also contributed to performance improvement. Furthermore, organizational commitment was found to be a mediating variable that strengthens the influence of digital competence and work culture on employee performance. Thus, enhancing digital competence and fostering a positive work culture can reinforce organizational commitment, ultimately leading to improved employee performance.
ANALISIS MOTIVASI KERJA DAN KEPUASAN KERJA TERHADAP KINERJA PEGAWAI MELALUI ORGANIZATIONAL CITIZENSHIP BEHAVIOR PADA BADAN PENGELOLAAN KEUANGAN DAN PENDAPATAN DAERAH KABUPATEN PASURUAN Meidiati, Rizki Ajeng Fitri; Sundjoto; Rahayu, Sri
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of work motivation, job satisfaction, and Organizational Citizenship Behavior (OCB) on employee performance, both directly and through the mediating role of OCB at the Regional Financial and Revenue Management Agency (BPKPD) of Pasuruan Regency. The population consists of 100 employees, with a saturated sampling technique (census). Data analysis was conducted using the Partial Least Squares (PLS) approach with the help of SmartPLS 3.0 software. The results indicate that work motivation, job satisfaction, and OCB have a positive and significant effect on employee performance. Furthermore, OCB was found to mediate the influence of work motivation and job satisfaction on performance. Therefore, employees who are motivated and satisfied with their jobs tend to exhibit higher levels of OCB, which ultimately leads to improved performance.