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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 3,017 Documents
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ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Khusnul, Riska; Bawono, Andy
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.v9i3.17341

Abstract

This study aims to investigate the effects of profitability, leverage, sales growth on the likelihood of Tax Avoidance, incorporating firm size as a moderating factor, The analysis focuses on companies within the Consumer Non-Cyclical segment recorded on the Indonesia Stock Exchange for the period of 2020-2022. The data were subjected to classical assumption testing and analyzed with the assistance of SPSS form 26. The results reveal that, profitability and sales growth are recognized as two variables that impact Tax Avoidance. In any case, the directing variable, firm size, does not appear a noteworthy part in fortifying or debilitating the relationship between profitability, leverage, and sales growth with Tax Avoidance.
ANALISIS KINERJA DALAM PENGEMBANGAN KAPASITAS RELAWAN (STUDI KASUS PADA PMI KABUPATEN WONOGIRI) Prasetyo, Aji; Ahmad Husin; Elida Zia'ul Huda
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.v9i3.17404

Abstract

This study aims to analyze the influence of training and education (X1), organizational support (X2), and volunteer experience (X3) on volunteer performance (Y) at the Indonesian Red Cross (PMI) in Wonogiri Regency. A survey was conducted among 30 active volunteers using a Likert-scale questionnaire, and the data were analyzed using multiple linear regression. The results indicate that only volunteer experience (X3) has a statistically significant effect on performance (coefficient = 0.688, p = 0.000), while training and education (X1) (coefficient = 0.155, p = 0.233) and organizational support (X2) (coefficient = 0.037, p = 0.747) do not show a significant influence. However, when considered simultaneously, the three independent variables have a significant joint effect on volunteer performance (F = 34.536, p = 0.000, R² = 0.799). Keywords: volunteer performance, training and education, organizational support, volunteer experience, Indonesian Red Cross (PMI) Wonogiri Regency.
MAPPING SUSTAINABLE SUPPLY CHAIN MANAGEMENT IN HOSPITALITY INDUSTRY – A BIBLIOMETRIC ANALYSIS Susanti, Christina; Lusy
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.v9i2.17460

Abstract

As a vital part of the tourism sector, the hospitality industry plays a significant economic role but also contributes considerably to environmental degradation. Sustainable Supply Chain Management (SSCM) has emerged as a strategic approach to address these ecological impacts while improving operational and economic performance. This study presents a comprehensive bibliometric analysis of the SSCM literature within the hospitality industry from 2015 to 2025, utilizing data extracted from the Scopus database. Using RStudio (Biblioshiny), VOSviewer, and Scopus Analyze. This research identifies publication trends, key contributing authors, prominent journals, countries, and the co-occurrence of keywords to map the intellectual structure of the field. A total of 95 articles were analyzed, revealing an upward trend in SSCM research, particularly following the COVID-19 pandemic. The findings indicate that the field is multidisciplinary, with significant contributions from business, social sciences, and environmental studies. China and Spain are the leading contributor countries, while the most frequently used keywords include "tourism," "sustainability," and "supply chain management." Cluster and thematic analyses revealed five major research themes, and gaps were identified in areas such as expert specialization, case studies, and integrating emerging technologies. The study also proposes future research directions by applying the Resource-Based View and Dynamic Capabilities Theory to examine how internal resources and adaptive capabilities influence sustainable supply chain strategies in the hospitality sector. These insights are valuable for academics, practitioners, and policymakers aiming to shape sustainable practices that align with global development goals.
Pengaruh Trickle-Down Effect pada Pemberdayaan UMKM terhadap Pengentasan Kemiskinan di Indonesia Nasution, Diwayana Putri
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.v9i3.17489

Abstract

Penelitian ini bertujuan untuk menjelaskan pengaruh antara teori kemiskinan dan pengembangan teori trickle-down effect dalam konteks usaha mikro, kecil, dan menengah (UMKM) di Indonesia. Dengan pendekatan deskriptif kualitatif, penelitian ini menganalisis bagaimana pengaruh trickle down effect dapat berdampak terhadap pengurangan kemiskinan jika didukung dengan kebijakan pemberdayaan UMKM . Hasil kajian menunjukkan bahwa konsep trickle-down klasik belum sepenuhnya efektif diterapkan pada sektor UMKM, sehingga diperlukan kolaborasi dengan pendekatan trickle-across dan trickle-up untuk melengkapi pengembangan teori trickle-down effect dalam konteks usaha mikro, kecil, dan menengah (UMKM) di Indonesia agar dapat optimal dalam mengurangi tingkat kemiskinan di Indonesia.
ANALISIS ELECTRONIC WORD OF MOUTH (E-WOM), PROMOSI MEDIA SOSIAL DAN RESTO ATMOSPHERE DALAM MEMPENGARUHI KEPUTUSAN PEMBELIAN DI GOODMOOD COFFEE PONOROGO Farida Ayu Anggraini; Destriyanto Pristi Ayuningtyas, Eka; Adjie, Setyo
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.v9i3.17573

Abstract

This research investigates how Electronic Word of Mouth (E-WOM), social media promotions, and the restaurant atmosphere influence consumers’ purchasing decisions at Goodmood Coffee Ponorogo. Purchasing behavior is not impulsive but shaped through a process influenced by prior experiences, preferences, and exposure to relevant information. A quantitative method was applied using a survey technique, and data were gathered via a Likert-scale questionnaire. The study involved 95 selected respondents, chosen based on specific criteria to serve as the sample, data were analyzed using SPSS 25. Findings indicate that E-WOM, social media promotion, and the ambience of the café have both individual and combined effects on consumers’ purchasing decisions. Among these, E-WOM plays a dominant role by shaping consumer preferences through shared positive reviews. Meanwhile, engaging promotional content on social media contributes to favorable consumer perception. Additionally, a pleasant and inviting café atmosphere enhances the customer experience, supporting their decision to purchase.
Pengaruh Shopping Lifestyle, Fashion Involvement, dan Promosi Terhadap Impulse Buying Pakaian Bekas Diyah Retno Ningrum; Ahmad Husin; Dian Noor Citra Perdana
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.v9i3.17640

Abstract

This research seeks to assess how shopping habits, engagement with fashion, and promotional efforts influence spontaneous purchases at the Ada Ada Saja second-hand clothing store, both individually and collectively. This investigation employs a quantitative approach, utilizing literature reviews, and field research methods that include observations, interviews, and the distribution of questionnaires featuring a Likert scale. The application utilized for hypothesis testing is SPSS, which applies the t-test, F-test, R-test for analysis.
PENGARUH PERCEIVED ORGANIZATIONAL SUPPORT DAN KETERLIBATAN KERJA TERHADAP KINERJA KARYAWAN DENGAN ORGANIZATIONAL CITIZENSHIP BEHAVIOUR SEBAGAI VARIABEL MEDIASI Maharani, Wilia Krisna; Kharismasyah, Alfato Yusnar; Darmawan, Akhmad; Innayah, Maulida Nurul
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.v9i3.17648

Abstract

This study aims to examine the influence of Perceived Organizational Support (POS) and Work Engagement on Employee Performance through the mediating role of Organizational Citizenship Behavior (OCB). The research was conducted at PT. Central Sandang Jayatama Cilacap, with a total population of 800 employees. Using the accidental sampling technique, 160 employees were selected as respondents. Data were collected through a structured questionnaire and analyzed using the SmartPLS software. The results indicate that POS and Work Engagement have a significant effect on both OCB and Employee Performance. Furthermore, OCB effectively mediates the relationship between POS and Work Engagement with Employee Performance. These findings highlight the importance of organizational support and employee engagement in enhancing performance through OCB. This study contributes to the development of human resource strategies in the garment manufacturing sector by promoting a supportive work environment and proactive employee behavior.
PENGARUH COUNTRY OF ORIGIN DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN MELALUI BRAND IMAGE TERHADAP PRODUK SOMETHINC DI KOTA SEMARANG Izza Awlya Putri; Adhitya Yoga Prasetya
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.v9i3.17655

Abstract

This research aims to examine the influence of Country of Origin and Product Quality on Purchase Decision, with Brand Image as a mediating variabel of Somethinc beauty product. In this research, purchase decision is defined as the dependent variable with country of origin and product quality identified as the independent variables. Brand image also function as intervening variable in this research. This research adopts a quantitative approach, using accidental sampling to collect data from 100 respondents who are users of Somethinc beauty product. Data analysis was conducted using Structural Equation Modeling (SEM) utilizing the SmartPLS 4 software. The results of this research show that Country of Origin, Product Quality and Brand Image have a positive and significant effect on Purchase Decision of Somethic beauty product.. Another result of this research is Brand image effectively mediates the relationship between country of origin and product quality on purchase decision of Somethinc beauty product.
Akuntabilitas Keuangan Koperasi di Indonesia dengan Permenkop Nomor 2 Tahun 2024 Okfitasari, Antin; Suprihatin
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.v9i3.17656

Abstract

This study aims to describe cooperative accounting standards based on Permenkop No. 2/2024 concerning Cooperative Accounting Policies, as well as to describe the obstacles to the implementation of cooperative accounting standards to achieve financial accountability. This study uses a descriptive qualitative approach with a literature review. The research data was collected from articles relevant to cooperative financial accountability, the latest cooperative accounting standards and the challenges of their implementation through Google, Google Scholar, and ScienceDirect. The interactive model of Miles and Huberman (1994) was used as data analysis in this study. The results of the study indicate that Permenkop No. 2/2024 sets comprehensive standards for financial reporting of all types of cooperatives in Indonesia, so that it is expected to realize the preparation of orderly, good, transparent and accountable financial reports. Changes in cooperative accounting policies face several challenges. To support the implementation of Permenkop No. 2/2024, socialization, assertiveness and monitoring and evaluation assistance from related agencies are needed.
PERAN KEBIJAKAN FISKAL DAN MONETER DAERAH DALAM MENDUKUNG PENGEMBANGAN EKOWISATA MANGROVE SEBAGAI BAGIAN DARI EKONOMI BERKELANJUTAN Tamam Rosid
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.v9i3.17671

Abstract

This study aims to determine the role of regional fiscal and monetary policies in supporting the development of Mangrove Ecotourism as part of a sustainable economy. The type of research used in this research is a qualitative approach with a library research method. This data collection technique uses the “literature study” technique or literature review research by attempting to review or observe data derived from journals, websites and other information media. Data analysis used content analysis techniques, which involved re-reading the literature to identify the main themes and categories that emerged from the literature. The result of this study is that government support is provided in the form of utilizing fiscal and monetary policies in order to support conservation efforts. Fiscal policy has an important role to play in maintaining mangrove biodiversity. Meanwhile, monetary policy is used to control the macroeconomic situation so that it can run as desired through regulating the amount of money circulating in the economy. These efforts are carried out in order to stabilize prices and inflation. To encourage local communities to support conservation efforts, fiscal incentives can be provided. Such as tax incentives for ecotourism income, reduction of local tax rates (hotel or restaurant) for ecotourism businesses, subsidies for the construction of homestays based on environmentally friendly materials. Meanwhile, in the long term, an incentive scheme can be launched in the form of a tax reduction on income obtained from reforestation. Keywords: Fiscal and Monetary Policy, Mangrove Ecotourism, Sustainable Economy

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