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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 1,958 Documents
Peran Whisteblowing System, Dukungan Budaya Organisasi, dan Efektivitas Surprise Audit dalam Mencegah Fraud: Kajian Literatur Sistematis Latifah, Ghina; Nugrahanti, Trinandari 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.v9i3.17292

Abstract

Penelitian ini mengkaji keterkaitan antara whistleblowing system, budaya organisasi, dan surprise audit dalam mencegah fraud melalui pendekatan Systematic Literature Review terhadap 23 artikel periode 2019–2024. Hasil kajian menunjukkan bahwa sistem whistleblowing efektif dalam mendeteksi fraud dini, meski keberhasilannya sangat bergantung pada perlindungan hukum dan etika organisasi. Budaya organisasi yang sehat memperkuat nilai integritas dan menjadi landasan penting dalam membentuk perilaku anti fraud. Surprise audit terbukti meningkatkan efek jera dan memperkuat pengawasan internal, terutama bila dikombinasikan dengan pengendalian lainnya. Integrasi ketiga variabel ini dinilai mampu menciptakan strategi pencegahan fraud yang lebih komprehensif. Penelitian ini diharapkan memberikan pengetahuan menyeluruh mengenai strategi pencegahan fraud berbasis penguatan sistem pelaporan, nilai budaya organisasi, dan efektivitas audit mendadak sebagai landasan kebijakan tata kelola yang anti fraud.
PENGARUH LINGKUNGAN KERJA, BUDAYA ORGANISASI, DAN DISIPLIN KERJA TERHADAP KINERJA SATUAN POLISI PAMONG PRAJA KABUPATEN SUKOHARJO sunaring asriani; Ahmad Husin; Agus Triatmono
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.v9i3.17595

Abstract

The effect of work environment, organizational culture, and work discipline on the performance of the police unit of sukoharjo district. This research was conducted at Satuan Polisi Pamong Praja Kabupaten Sukoharjo. The place was chosen because there was a problem there, namely that not all employees had good performance. In addition, in that place, researchers can gain access to find research data. The population in this study were all employees of the Civil Service Police Unit of Sukoharjo Regency, totaling 84 people. The sampling technique used in this study was the nonprobability sampling technique. Therefore, the population in this study was relatively small, namely 84 people, the entire population was used as a sample (saturated sampling). The sample in this study was taken from the target population of 84 people. The method used to obtain data used questionnaires and documentation. The data analysis tool used SPSS. Keywords : Work Environment, Organizational Culture, Work Discipline, Performance
PENGARUH KUALITAS PENYIAR, KUALITAS SIARAN, RELATIONSHIP MARKETING DAN WORD OF MOUTH TERHADAP LOYALITAS PENDENGAR NURTANTIONO, ANDRI; KURNIANINGSIH, HENY; HENDRATMOKO, CHRISTIAWAN
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.v9i3.17626

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas penyiar, kualitas siaran, relationship marketing, dan word of mouth terhadap loyalitas pendengar Radio Mentari FM Surakarta. Dengan menggunakan metode deskriptif kuantitatif dan teknik accidental sampling, data dikumpulkan dari 96 responden (menggunakan rumus Rao Purbo). Hasil penelitian menunjukkan bahwa kualitas penyiar, kualitas siaran, dan relationship marketing memiliki pengaruh positif dan signifikan terhadap loyalitas pendengar, namun word of mouth tidak menunjukkan pengaruh yang signifikan.
Pengaruh Ukuran Perusahaan, Capital Intensity, dan Transfer Pricing Terhadap Tax Avoidance (Studi Kasus Pada Perusahaan Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023) Ningrum, Devi Setya; Lestari, Sri Isfantin Puji; MG Sukamdiani
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.v9i3.17662

Abstract

This study examines how tax avoidance among food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2021–2023 is impacted by firm size, capital intensity, and transfer pricing. Firm size (as determined by the logarithm of total assets), capital intensity (as determined by the ratio of fixed assets to total assets), and transfer pricing (as determined by the proportion of related party receivables to total receivables) are the independent variables that are examined. The tax avoidance ratio represents the dependent variable. expense to income before tax. The study employed purposive sampling, selecting 22 companies over a three years period, resulting in 66 firm year observations. The associations between the variables were assessed using multiple linear regression. The findings show that transfer intensity significantly and favorably affects tax evasion. On the other hand, transfer pricing and firm size have little bearing.
PENGARUH KOMPENSASI, DISIPLIN KERJA, DAN LINGKUNGAN KERJA TERHADAP KINERJA GURU SEKOLAH DASAR NEGERI DI KECAMATAN PITU KABUPATEN NGAWI Aisyahna, Amalia; Kartika, Andi
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.v9i3.17665

Abstract

This study aims to examine the influence of compensation, work discipline, and work environment on the performance of elementary school teachers in Pitu District, Ngawi Regency, both partially and simultaneously, as well as to determine which variable has the most dominant effect. A quantitative approach was employed, utilizing multiple linear regression analysis with SPSS 16. The results revealed a significant simultaneous influence of compensation, work discipline, and work environment on teacher performance. Partially, compensation showed a negative and significant effect, while work discipline and work environment exhibited positive and significant effect on the performance of elementary school teachers in Pitu District, Ngawi Regency. Keywords : Compensation, Work Discipline, Work Environment, Teacher Performance
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN PENENTUAN HARGA JUAL BERBASIS COST PLUS PRICING SERTA TINJAUAN MARKETING MIX (Studi Kasus pada Konveksi Kharisma Abadi Kota Surakarta) Kharismatun Khoiriyah; Ahmad Husin; Dwinda Agustintia
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.v9i3.17695

Abstract

Abstract This study aims to analyze the calculation of cost of goods manufactured using the full costing method and determine the selling price using the cost plus pricing method at Konveksi Kharisma Abadi in Surakarta. A quantitative descriptive approach was used, with data collected through interviews, observations, and documentation. The findings indicate that the full costing method provides a more accurate cost structure compared to the company’s existing method. Applying cost plus pricing results in a selling price that reflects appropriate profit margins. Additionally, the marketing mix strategy including product, price, place, and promotion supports effective pricing decisions. The integration of full costing and marketing strategies enhances operational efficiency and business competitiveness. Keywords: Full Costing, Cost Plus Pricing, Cost of Goods Manufactured, Selling Price, Marketing Mix.
STUDI KOMPARASI EKONOMI ISLAM DI NEGARA KAMBOJA DENGAN NEGARA INDONESIA Fariz Hafizh Zulfi Barus, Fariz; Rahmayati
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.v9i3.17739

Abstract

This study aims to analyze and compare the development of Islamic economics in Indonesia and Cambodia. The research will focus on the policies, challenges, and potential of each country. As a system based on Sharia principles, Islamic economics offers a fair, ethical, and sustainable alternative to conventional economic systems. Indonesia, the country with the largest Muslim population, has made significant progress by establishing infrastructure such as Sharia banking, Zakat and Waqf institutions, and the Halal industry. In contrast, Cambodia, with its small Muslim population, is still in the early stages of developing its Islamic economy. However, the country shows growth potential through the support of its Muslim community and cooperation with foreign Islamic financial institutions. This study employs a qualitative approach with a descriptive-comparative method through literature reviews, observations, and interviews. The results show a significant gap in the implementation of Islamic economics between Indonesia and Cambodia. However, both countries have the opportunity to develop this system according to their social characteristics and national policies. This study concludes that, despite their different levels of development, Indonesia and Cambodia have the potential to strengthen the Islamic economic system through contextual and collaborative strategies. These findings are expected to bolster Islamic economic practices and inform policy formulation in both countries.   Keywords: Islamic Economics,Indonesia and Cambodia ,Shariah Finance,Comparative Study,Economic Development
PERAN INDIVIDU DAN KOMUNITAS MELALUI KEKUASAAN DAN PENDIDIKAN DALAM KEBERHASILAN PEMBERDAYAAN MASYARAKAT Hendrawardani, Blandina; Endang Syta Triana; Sotya Partiwi Ediwidjojo; Ari Sunardi; Kardianto Indra Purnomo
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.v9i3.17747

Abstract

Community empowerment has become an important strategy in sustainable development, especially in enhancing the independence and welfare of the community. This study aims to analyze the influence of individual and community roles on the success of community empowerment with power and education as mediating variables. The research method uses a quantitative approach with survey techniques on 100 respondents involved in the empowerment program at the village level. The research instrument used a questionnaire with a Likert scale, and the data were analyzed using Structural Equation Modeling (SEM) to measure the direct and indirect effects between variables. The research results show that the roles of individuals and communities have a direct positive impact on the success of community empowerment. Moreover, power and education have proven to be mediators that strengthen the relationship between the roles of individuals and communities in community empowerment. These findings highlight the importance of collaboration between individuals, communities, participatory access to power, and education in driving the success of sustainable community empowerment. This research is expected to serve as a reference for village governments, community facilitators, and policymakers in designing integrated empowerment programs to improve the quality of life of the community in a self-reliant and participatory manner. Keywords : community empowerment, individual roles, community roles, power, education
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PADA KANTOR PDAM KAB. BANTUL Pradipta, Rahadian Nova; Ningsih, Suhesti; Ma'ruf, Muhammad Hasan
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.v9i3.17773

Abstract

This study aims to analyze the influence of information technology utilization and human resource competence on the quality of financial statements at the Regional Water Company (PDAM) Office of Bantul Regency. The research is motivated by the crucial role of transparent, accountable, and reliable financial reporting in supporting accountability and public services, especially within regional government-owned enterprises (BUMD) such as PDAM. A quantitative approach was employed, using surveys of employees involved in the financial reporting process. The results indicate that the use of information technology has a significant positive effect on the quality of financial statements, particularly in accelerating reporting processes, increasing data accuracy, and minimizing errors. Furthermore, human resource competence also has a significant impact, where technical accounting knowledge, analytical skills, and employee integrity are key factors in producing high-quality financial reports. The study recommends ongoing training, improved information technology infrastructure, and strengthened inter-unit coordination to achieve better financial governance at PDAM Bantul.
ANALISIS PENGARUH JUMLAH KONSUMSI RUMAH TANGGA, PMDN, DAN JUMLAH UNIT USAHA TERHADAP PERTUMBUHAN EKONOMI DI KABUPATEN SIDOARJO Virmadani, Akaisya
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.v9i3.17813

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh jumlah konsumsi rumah tangga, penanaman modal dalam negeri (PMDN), dan jumlah unit usaha terhadap pertumbuhan ekonomi di Kabupaten Sidoarjo. Metode yang digunakan adalah pendekatan kuantitatif dengan analisis regresi linier berganda terhadap data sekunder time series dari tahun 2014 hingga 2023. Data diperoleh dari Badan Pusat Statistik dan Dinas Penanaman Modal Kabupaten Sidoarjo. Variabel dependen dalam penelitian ini adalah pertumbuhan ekonomi yang diukur melalui laju pertumbuhan PDRB, sedangkan variabel independennya adalah jumlah konsumsi rumah tangga, PMDN, dan jumlah unit usaha. Hasil analisis menunjukkan bahwa konsumsi rumah tangga dan PMDN berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi. Sebaliknya, jumlah unit usaha memiliki pengaruh negatif dan signifikan, yang diduga disebabkan oleh dominasi usaha mikro dan kecil yang kemungkinan kurang produktif dan tidak memberikan kontribusi signifikan terhadap PDRB. Nilai R² sebesar 0,766 menunjukkan bahwa model regresi mampu menjelaskan 76,6% variasi pertumbuhan ekonomi di wilayah tersebut. Temuan ini menunjukkan pentingnya penguatan konsumsi dan investasi domestik serta peningkatan kualitas usaha kecil agar lebih produktif dan kompetitif dalam mendorong pertumbuhan ekonomi daerah.