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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
PERSEPSI KONSULTAN PAJAK DAN FISKUS TERHADAP IMPLEMENTASI CORE TAX ADMINISTRATION SYSTEM (CTAS) DI KOTA SURAKARTA Paquita Vernanda Pudji Asmoro; Antin Okfitasari; Erna Chotidjah Suhatmi; Pravasanti, Yuwita Ariessa
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.v9i3.17931

Abstract

This study aims to analyze the perceptions of tax consultants and tax authorities towards the implementation of the Core Tax Administration System (CTAS) in Surakarta City. CTAS is a digital taxation system developed by the Directorate General of Taxes to unify all tax administration processes in one platform. This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews, observations, documentation, and online questionnaires (Google Form). The results of the study indicate that both tax consultants and tax authorities view CTAS as an important innovation in increasing efficiency and transparency. However, the implementation of this system is considered still not optimal due to limited human resource readiness and technical constraints. These findings recommend the need for increased socialization, technical training, and strengthening of system infrastructure.
PENGARUH OPINI AUDIT, PERGANTIAN AUDITOR DAN LABA/RUGI PERUSAHAAN TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2019-2021) Hidayah, Nurul; Muntiah, Nur Sayidatul; Hartono, Arif
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i1.15311

Abstract

Public companies have the obligation to submit financial reports to OJK on time. Delay in submitting financial reports is called audit delay. There are still several companies that are late in submitting their financial reports to the OJK. This research aims to test empirically the effect of audit opinion, auditor turnover and company profits/losses on audit delay partially and simultaneously. The population in this study were all property and real estate sector companies listed on the IDX as many as 81 companies. The sampling technique in this study was purposive sampling, namely sampling based on criteria. The criteria used are companies that reported their finances consecutively on the IDX during 2019-2021. The type of data used is secondary data with data collection using the documentation method. The data used is the financial statements of property and real estate companies for 2019-2021. The data analysis method used is logistic regression analysis, and hypothesis testing using the help of variables with the SPSS application. The results of the study show that the first hypothesis is rejected, meaning that audit opinion has no effect on audit delay. Hypothesis 2 is rejected indicating that auditor change has no effect on audit delay. Hypothesis 3 is accepted, meaning that the company's profit or loss affects the occurrence of audit delay. The fourth hypothesis is accepted, meaning that simultaneously the variables of audit opinion, auditor turnover and company profits/losses affect audit delay.
Analysis of the Influence of Workload and Work Stress Determinants on Personnel Performance through Work Motivation (A Study at the Regional Police of Lampung) Fajar Destri Prasetyo; Hakim, Lukmanul; Anuar Sanusi; M. Hasan Ma'ruf
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.v9i3.17948

Abstract

The performance of police personnel serves as a key indicator in determining the effectiveness of law enforcement organizations in carrying out their duties and functions. The complex and high-pressure nature of police work poses significant challenges that may affect the stability and productivity of personnel performance. High workload and psychological pressure resulting from job stress can have both direct and indirect impacts on performance. Work motivation plays a strategic role as a mediating variable that can either strengthen or weaken the influence of these determinants on performance. The research problem addressed in this study is: how do workload and job stress affect the performance of personnel at the Lampung Regional Police (Polda Lampung), both directly and indirectly through work motivation as an intervening variable? This study employs a quantitative approach using the Partial Least Squares (PLS) Structural Equation Modeling (SEM) method with SmartPLS version 4.0. The results reveal that workload has a significant positive effect on personnel performance, while job stress does not. Additionally, personnel performance does not have a significant positive effect on work motivation. Moreover, workload and job stress do not significantly influence personnel performance through work motivation. Keywords: Workload Determinants, Job Stress, Personnel Performance, Work Motivation
PENGARUH KESEIMBANGAN KEHIDUPAN KERJA, STRES KERJA , DAN KETERLIBATAN KERJA TERHADAP KINERJA KARYAWAN (STUDI PADA PT. NUSANTARA SAKTI GROUP CABANG BOJA) Barita Santoso Pakaya; Hasan Abdul Rozak
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18000

Abstract

Finding out how work-life balance, stress, and engagement affect employee performance at PT. Nusantara Sakti Group, Boja Branch, is the goal of this study. In this investigation, quantitative approaches were applied. At PT. Nusantara Sakti Group, Boja Branch, there were 35 employees in total, including a sample of 35 employees. This study's data was gathered using a questionnaire with a Likert scale ranging from 1 to 5. The SPSS 2021 program was used to examine the data. The study's findings suggest that work-life balance, job stress, and work engagement all significantly and favorably impact employee performance. Employee performance is positively and significantly impacted by work-life balance, positively and significantly impacted by work stress, and unaffected by work engagement. Keywords: Work-Life Balance, Work Stress, Work Engagement, Employee Performance
ANALISIS PENGARUH KECEPATAN PROSES PENERIMAAN BARANG, AKURASI PROSES PENERIMAAN BARANG, KUALITAS PENERIMAAN BARANG TERHADAP EFISIENSI OPERASIONAL DI HOTEL INFINITY 8 BALI Pratikto, Aryo; Purwanto, Edi; Ambarwati, Retnoning
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18004

Abstract

The research problem in this study is whether the speed of the goods receiving process (X1), the accuracy of the goods receiving process (X2), and the quality of the goods received (X3) have partial and simultaneous effects on operational efficiency at Hotel Infinity 8 Bali. This study aims to analyze the influence of the speed, accuracy, and quality of the goods receiving process on operational efficiency at Hotel Infinity 8 Bali. The method used is quantitative with a multiple linear regression approach. The t-test results show that all three independent variables have a partial effect on operational efficiency, with each calculated t-value being greater than the critical t-value (speed: 6.990; accuracy: 5.212; quality: 2.915 > 1.66). Simultaneously, the F-test results indicate a significant influence of the three variables on operational efficiency, with a significance value of 0.000 < 0.05 and an F value of 132.714 > the critical F value of 3.114. The linear regression test also shows that all variables have positive coefficients, indicating that any increase in the speed, accuracy, and quality of the goods receiving process will enhance the operational efficiency of Hotel Infinity 8 Bali.
Pengaruh Pelatihan Motivasi Kerja dan Kualitas SDM Terhadap Kinerja Karyawan studi kasus Bank BPR Arto Moro Semarang Dastin Henri Fahrezi; Anis Turmudhi
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.v9i3.18009

Abstract

Penelitian ini mencoba untuk menguji bagaimana kinerja karyawan di Bank BPR Arto Moro Semarang dipengaruhi oleh pelatihan, motivasi kerja, dan kualitas sumber daya manusia. Meskipun terdapat temuan yang bertentangan dalam penelitian sebelumnya tentang faktor-faktor ini, pentingnya sumber daya manusia dalam mencapai tujuan bisnis menjadi dorongan untuk penelitian ini. Penelitian ini menggunakan metodologi kuantitatif berbasis survei. Tujuh puluh tiga karyawan dipilih secara acak untuk membentuk sampel. Data dikumpulkan melalui survei, dan SPSS versi 27 digunakan untuk analisis regresi linier berganda. Menurut temuan tersebut, kinerja karyawan dipengaruhi secara signifikan dan negatif oleh pelatihan. Kualitas sumber daya manusia memiliki dampak yang besar dan bermanfaat, tetapi motivasi kerja memiliki pengaruh yang menguntungkan tetapi tidak signifikan. Menurut hasil ini, untuk meningkatkan kinerja secara keseluruhan, organisasi harus menilai keberhasilan inisiatif pelatihannya, memberikan pertimbangan yang lebih besar terhadap motivasi karyawan, dan terus meningkatkan kualitas sumber daya manusianya.
Optimalisasi Kinerja Pegawai melalui Sinergi Budaya, Disiplin, dan Motivasi Kerja Biddokkes Polda Lampung Jeni Lappy; Hakim, Lukmanul; M. Hasan Ma’ruf
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.18045

Abstract

This study investigates the influence of organizational culture and work discipline on the performance of employees in the Medicine and Health Sector (Biddokkes) of the Lampung Police, as well as evaluating the role of work motivation as a moderation variable. The background of the problem includes the implementation of 3S (Smile, Greeting, Greeting) which is not yet uniform, low time discipline, and uneven awarding which has the potential to reduce work morale. The quantitative method was used with purposive sampling of 84 respondents; data were collected through the Likert questionnaire and analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS. The results showed that work discipline had a positive and significant effect on employee performance, while organizational culture did not have a significant influence on performance in this context; Work motivation also did not moderate the relationship between culture/discipline and performance significantly. These findings indicate that interventions that focus on discipline enforcement and improvement of reward mechanisms are more urgent to improve performance than efforts to build an organizational culture that has not been internalized. The findings were compared with a local study by IIB Darmajaya that emphasized the role of leadership, rewards, and training in strengthening organizational culture. Practical implications include consistent enforcement of disciplinary rules, standardization of fair and transparent reward mechanisms, internal training for the internalization of 3S values, and periodic performance monitoring with a measurable dashboard. Recommendations for further research include longitudinal studies and award policy experiments. Follow-up studies are suggested involving multi-unit work for stronger generalizations Keywords: organizational culture; work discipline; work motivation; employee performance.
Pengaruh Work-Life Balance, Fleksibilitas Kerja, Dan Beban Kerja Terhadap Turnover Intention Dengan Kepuasan Kerja Sebagai Variabel Mediasi (Studi pada ISP Swasta di Bandar Lampung) Tantina; Hakim, Lukmanul; M. Hasan Ma’ruf
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18046

Abstract

This study examines the influence of work-life balance, work flexibility, and workload on turnover intention, with job satisfaction acting as a mediating variable, among Generation Z employees working at private Internet Service Providers in Bandar Lampung. The research aims to explore how these factors contribute to employees' intentions to leave their organizations, providing insights for ISP companies to improve retention strategies. Using a quantitative approach, data were collected through surveys distributed to 100 employees, representing various departments within 10 private ISPs. The analysis utilizes path analysis to assess direct and indirect relationships among the variables. The findings indicate that work-life balance does not significantly affect job satisfaction but has a negative and significant impact on turnover intention. Conversely, work flexibility positively influences job satisfaction and significantly reduces turnover intention. Workload was found to negatively impact job satisfaction, but it did not have a significant direct effect on turnover intention. Job satisfaction was not shown to mediate the effects of work-life balance, work flexibility, and workload on turnover intention. The study concludes that work flexibility plays a critical role in enhancing job satisfaction and reducing turnover intention among Generation Z employees. Recommendations for ISP companies include the implementation of flexible work policies, improved workload management, and fostering a supportive work culture to enhance employee satisfaction and retention. Keywords: Work-life Balance, Work Flexibility, Workload, Job Satisfaction, Turnover Intention.
STRATEGI MARKETING MIX DALAM UPAYA MENINGKATKAN PENJUALAN Hidayah, Nining; Pusputasari, Wahyu; Rizka Amelia, Naini
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.17993

Abstract

Strategi pemasaran pada Geprek SBM Karangawen yang belum sepenuhnya diterapkan dilihat dari adanya pencapaian penjualan yang setiap bulan masih mengalami fluktuatif. Disamping tingginya tujuan pemasaran yang optimal, maka hambatan untuk mencapai startegi pemasaran tersebut tersebut semakin tinggi, maka pelaku usaha Geprek SBM Karangawen mengukur penerapan strategi dengan menggunakan marketing mix 7P, melihat belum maksimalya dalam pencapaian penjualan setiap bulanya. Faktor yang dapat menyebabkan masih adanya penurunan atau fluktuatif pada pencapaian penjualan dapat dipengaruhi oleh startegi pemasaran yaitu produck, price, place, promotion, people, process, serta , physical evidence. Tujuan dari penelitian ini adalah untuk menganalisis strategi marketing mix 7p, untuk menganalisis kendala dan solusi dalam penerapan serta implementasi strategi mix 7 P Dalam upaya meningkatkan penjualan dan mengoptimalkan startegi bisnis melalui startegi marketing Mix 7P. Jenis penelitian yang digunakan adalah deskriptif kualitatif. Penelitian menggunakan pendekatan kualitatif merupakan cara yang dilakukan oleh peneliti dalam memahami, menggali, dan mengungkap fenomena tertentu dari responden yang ditetapkan. Penelitian ini dilakukan pada pemilik usaha Geprek SBM, pelanggan serta karyawan. Hasil penelitian ini dapat menganalisis strategi marketing mix 7P, kendala dan solusi yang dihadapi serta implementasi startegi marketing mix pada Geprek SBM Karangawen. Kata Kunci : Strategi, Marketing Mix 7P, Penjualan.
PENGARUH WORK-LIFE BALANCE TERHADAP KEBAHAGIAAN DAN KINERJA TENAGA MEDIS GENERASI Z I Gusti Ngurah Agung Eka Martha Satyawadi
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18341

Abstract

This study aims to analyze the influence of work-life balance on the happiness and performance of Generation Z healthcare workers in Indonesia. Using a quantitative approach through survey distribution and multiple regression analysis, the findings reveal that work-life balance has a positive and significant effect on happiness and directly enhances performance. These results confirm that work-life balance not only contributes to psychological well-being but also improves productivity and service quality in healthcare settings. Theoretically, this research extends the discussion of work-life balance by incorporating the generational perspective of Generation Z, while practically it provides recommendations for healthcare institutions to design more flexible policies and supportive environments to promote the well-being of young medical professionals. Keywords: Work-Life Balance; Happiness; Job Performance; Generation Z; Healthcare Workers; Indonesia