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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 KEPEMIMPINAN, LINGKUNGAN KERJA, DAN PENILAIAN KINERJA TERHADAP TINGKAT PERPUTARAN KARYAWAN PT. AUTOMOBIL JAYA MANDIRI PABELAN SUKOHARJO Agnyana, Handaru; Nurimansyah Setivia Bakti; Salma Rafsanjani Akbar
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i2.17451

Abstract

The employee turnover rate in a company is a separate problem that is considered very important to be addressed by a company. There are many factors that cause employee turnover. The higher the employee turnover rate, the lower the effectiveness and efficiency that occurs in an organization. In this study, leadership factors, work environment and performance are the main factors that will be observed. Based on observations that in this company, namely PT. Automobil Jaya Mandiri, there is a fairly high employee turnover rate every month. This is especially true in the sales department where there is often a very significant employee turnover every month. Leadership in this company is felt to need to be evaluated. A fairly good work environment also requires several evaluations to reduce employee turnover. Good performance evaluation is essential to reduce employee turnover.
THE EFFECT OF HUMAN RESOURCE COMPETENCIES, IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS, FINANCIAL ACCOUNTING SYSTEMS, INTERNAL CONTROL SYSTEMS AND UTILIZATION OF INFORMATION TECHNOLOGY ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL REPORTS Putri, Silvy Agustina Putri; Rina Trisnawati
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i2.17452

Abstract

The purpose of this research is to examine the influence of human resource competency, implementation of government accounting standards, financial accounting systems, internal control systems, and utilization of information technology on the quality of local government financial reports. This research is an empirical study conducted on Regional Work Units (SKPD) in Ngawi Regency using a quantitative approach. The type of data used is primary data, collected through questionnaire distribution to respondents. The respondents in this study are employees in the financial departments of SKPD in Ngawi Regency, with a sample size of 54 people. The sampling technique was conducted using non-probability sampling method. The obtained data was then processed and analyzed using SmartPLS 3 application. The research results show that human resource competency, implementation of government accounting standards, and utilization of information technology do not influence the quality of local government financial reports. Meanwhile, financial accounting systems and internal control systems are proven to have an influence on the quality of local government financial reports.
ANALISIS FINANCIAL DISTRESS DENGAN MENGGUNAKAN MODEL PREDIKSI ALTMAN Z-SCORE, SPRINGATE DAN ZMIJEWSKI (Studi Empiris pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023) Febriyanti, Ernita; Prabawa, Santosa Tri; Perdana, Dian Noor Citra
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i2.17453

Abstract

Global economic uncertainty and tight competition in the consumer goods industry have heightened the risk of financial distress among companies. Early identification is essential to avoid bankruptcy and protect stakeholders’ interests. This study aims to evaluate and compare the accuracy of financial distress prediction using the Altman Z-Score, Springate, and Zmijewski models for manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) during 2021–2023. A descriptive quantitative approach was applied, utilizing secondary data from financial reports published on the official IDX website. The sample consisted of 60 companies selected through purposive sampling from a population of 135. Data analysis included the application of the three models, Kruskal-Wallis and Mann-Whitney tests, as well as calculations of accuracy, Type I error, and Type II error. The findings reveal significant differences in prediction results across the three models. Among them, the Zmijewski model demonstrated the highest accuracy, making it the most reliable for assessing financial distress in this industry.
PENGARUH KETERLAMBATAN WAJIB PAJAK, PENGETAHUAN PAJAK DAN RAZIA LAPANGAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KABUPATEN MALAKA NUSA TENGGARA TIMUR: PENGARUH KETERLAMBATAN WAJIB PAJAK, PENGETAHUAN PAJAK DAN RAZIA LAPANGAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KABUPATEN MALAKA NUSA TENGGARA TIMUR Luruk Seran, Stefania; Dewi Astuti, Tutut
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i2.17470

Abstract

This study aims to determine the effect of taxpayer delays, tax knowledge, and field raids on motor vehicle taxpayer compliance in Malaka Regency, East Nusa Tenggara. The sample size is determined through the Slovin formula which produces a sample size of 100 samples. The data source consists of primary data. The data collection method is carried out by distributing questionnaires. The data analysis method used is multiple linear regression testing. Data analysis using SPSS. The results of this study indicate that (1. Tax delays affect motor vehicle taxpayer compliance at the Samsat Office of Malaka Regency, East Nusa Tenggara can be accepted) (2. Tax knowledge affects motor vehicle taxpayer compliance at the Samsat Office of Malaka Regency, East Nusa Tenggara is rejected) (3. Field raids affect motor vehicle taxpayer compliance at the Samsat Office of Malaka Regency, East Nusa Tenggara can be accepted)
PERAN GOOD CORPORATE GOVERNANCE DALAM PENGENDALIAN MANAJEMEN LABA: STUDI PADA PERUSAHAAN SEKTOR BASIC MATERIALS DI BURSA EFEK INDONESIA Nuryanasari, Erin Prima; Fauzan
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i2.17472

Abstract

This study aims to evaluate the influence of institutional ownership, managerial ownership, independent boards of commissioners, and audit committees on earnings management practices in basic materials sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Purposive sampling, a quantitative approach, yielded a sample of 183 companies. Data were obtained from annual reports and analyzed using multiple linear regression. The results indicate that institutional ownership has no significant effect on earnings management, suggesting suboptimal oversight by institutional shareholders. In contrast, managerial ownership contributes to reducing earnings management through the alignment of interests between management and shareholders. The independent board of commissioners helps mitigate earnings management by executing an objective supervisory function. However, the Audit Committee does not significantly affect earnings management, possibly due to inadequate execution of its oversight role. This research contributes to the literature on corporate governance and financial reporting and highlights the importance of strengthening internal monitoring mechanisms to enhance the transparency and accountability of financial statement. Keywords : Earnings Management, Institutional Ownership, Managerial Ownership, Independent Board Of Commissioners, Audit Committee.
PENGARUH PERSEPSI KUALITAS DAN PERSEPSI HARGA TERHADAP KEPUASAN SERTA IMPLIKASINYA PADA LOYALITAS PELANGGAN PAKAIAN PRELOVED ONLINE Manullang, Yendina Vinolia; Mawar Anggraeni Sinulingga; Yenni Arfah; Indra Welly Arifin
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i2.17484

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh persepsi kualitas dan persepsi harga terhadap kepuasan serta implikasinya pada loyalitas pelanggan dalam konteks pembelian pakaian preloved secara online. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan SEM (Structural Equation Modeling) melalui software SmartPLS. Sampel penelitian terdiri dari 96 responden Generasi Z di Kota Tebing Tinggi yang dipilih secara acak proporsional. Hasil penelitian menunjukkan bahwa: (1) Persepsi kualitas dan persepsi harga tidak berpengaruh langsung terhadap loyalitas pelanggan; (2) Persepsi kualitas dan persepsi harga berpengaruh positif dan signifikan terhadap kepuasan pelanggan; (3) Kepuasan pelanggan berpengaruh positif dan signifikan terhadap loyalitas pelanggan; (4) Kepuasan pelanggan berperan sebagai variabel mediasi yang signifikan dalam hubungan antara persepsi kualitas dan persepsi harga terhadap loyalitas pelanggan. Temuan ini mengindikasikan bahwa kepuasan pelanggan menjadi faktor kunci dalam membangun loyalitas, sementara persepsi kualitas dan harga lebih berperan dalam menciptakan kepuasan. Implikasi praktis dari penelitian ini adalah pentingnya pelaku bisnis pakaian preloved online untuk fokus pada peningkatan kualitas produk, penetapan harga yang kompetitif, serta strategi pemasaran yang memperkuat kepuasan pelanggan guna mendorong loyalitas jangka panjang.
SEM ANALYSIS OF THE INFLUENCE OF CONVENIENCE, PRODUCT QUALITY, PRICE AND PROMOTION ON PURCHASE DECISIONS AT SHOPEE BERKAH Amini, Salisa; Muda, Iskandar; Soemitra, Andri; Yusrizal; Ismail
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i2.17544

Abstract

This research is motivated by the rapid development of e-commerce in Indonesia, especially the Shopee platform, which is one of the largest marketplaces in Southeast Asia. In a rapidly evolving digital ecosystem, it's important to identify the factors that influence consumer purchasing decisions. The purpose of this study is to analyze the influence of convenience, product quality, price, and promotion on purchase decisions at Shopee Berkah using the Structural Equation Modeling (SEM) approach. The research method used was quantitative with purposive sampling technique, involving 100 UINSU student respondents who had shopped at Shopee Berkah. Data collection was carried out through the distribution of online questionnaires, and data analysis using Partial Least Squares (PLS) with the help of SmartPLS software. The results showed that the price and quality of the product had a positive and significant effect on the purchase decision, with t-statistical values of 13.005 and 3.151 respectively (p-value < 0.05). Meanwhile, the convenience and promotion variables did not show a significant influence with p-values of 0.306 and 0.937, respectively. The research model was able to explain 84.8% of the variation in consumer purchasing decisions. In conclusion, in the context of Shopee Berkah, price and product quality are the main factors that affect consumer purchase decisions, while ease of use and promotional strategies have not shown a significant influence.
PENGARUH PROMOSI MEDIA SOSIAL DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN PRODUK UMKM KOTA TEBING TINGGI (STUDY KASUS PADA KERIPIK PISANG KEPOK KELING) Dwi Zahrani; Fatimah Dinda Khairani; Rusmewahni; Imelda Mardayanti
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i2.17581

Abstract

This study aims to determine the Influence of Social Media Promotion and Product Quality on the Purchase Decision of MSME Products in Tebing Tinggi City (Case Study on Kepok Keling Banana Chips). The analysis method used in this study is to use an instrument test, namely validity and reliability tests. Classic assumption tests, namely normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression analysis, determination coefficient analysis (R2), hypothesis tests, namely the T test and F test. The results of data processing in this study are Social Media Promotion Affects Purchasing Decisions, Product Quality Affects Purchasing Decisions, Social Media Promotion and Product Quality Affect Simultaneously (Simultaneously) Purchasing Decisions.
PENGARUH PENGETAHUAN KEWIRAUSAHAAN, KARAKTERISTIK DAN KETERAMPILAN WIRAUSAHA TERHADAP KEBERHASILAN USAHA MIKRO, KECIL DAN MENENGAH (UMKM) DI KABUPATEN PONOROGO Praiswara, Rifkhi; Wijianto; Chamidah, Siti
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.17588

Abstract

This study aims to identify and explain the influence of entrepreneurial knowledge, entrepreneurial characteristics, and entrepreneurial skills on the success of Micro, Small, and Medium Enterprises (MSMEs) in Ponorogo Regency. The research method used in this study is quantitative. The population consists of MSME owners in Ponorogo Regency. The sampling technique applied is purposive sampling, with a total sample of 100 respondents. The data analysis technique used in this research is multiple linear regression analysis. The results of the study indicate that: (1) entrepreneurial knowledge has a positive and significant effect on business success; (2) entrepreneurial characteristics have a positive and significant effect on business success; (3) entrepreneurial skills have a positive and significant effect on business success; and (4) entrepreneurial knowledge, entrepreneurial characteristics, and entrepreneurial skills simultaneously have a positive and significant effect on the success of MSMEs in Ponorogo Regency.
ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Basic Materials yang Terdaftar Di BEI Periode 2020-2023) Rosyidani, Nabila Masithoh; Lintang Kurniawati
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.17589

Abstract

As economic entities, companies are not only oriented toward short-term profit attainment, but also aim to increase their long-term value by implementing Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR), especially in the basic materials sector, which has considerable environmental and social impacts. This study explores how GCG and CSR affect firm value in companies listed in the basic materials sector on the Indonesia Stock Exchange (IDX) from 2020 to 2023. GCG is represented by managerial ownership, board of directors, board of commissioners, and audit committee. Using a quantitative approach with explanatory research, the study relies on secondary data gathered from annual company reports. The sample was selected through purposive sampling and analyzed using multiple linear regression along with classical assumption tests. The results show that GCG and CSR together have a significant impact on firm value, but when tested individually, only the board of directors shows a significant effect, while the other variables do not show a significant impact on firm value.