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M Hasan Ma'ruf
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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 FEE BASED INCOME TERHADAP PROFITABILITAS PADA BANK MUAMALAT INDONESIA PERIODE 2012-2022 Septyana, Mutiara; Asnaini, Asnaini; Fryanti, Yunida Een
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12876

Abstract

One of the indicators used to measure the performance of a company and measure the amount of profit so that it is used efficiently is to look at the profitability ratio. In terms of profitability, the ratio most often used is Return On Assets (ROA), which measures the ability of bank management to obtain overall profits. The greater the Return On Assets (ROA) of a bank, the greater the level of profit achieved by the bank. The aim of this research is to find out how Fee Based Income influences Bank Muamalat Indonesia's profitability in 2012-2022. This research uses a quantitative approach with data in the form of numbers which will be analyzed and tested using SPSS. The method used is a simple linear regression analysis method, this method is used to determine the influence of Fee Based Income on the Profitability of Bank Syariah Indonesia. The data used is secondary data, namely a time series obtained from Bank Muamalat Indonesia financial report data for 2012-2022. The results of this research indicate that there is no significant influence of the Fee Based Income variable partially on the profitability of Bank Muamalat Indonesia.
PENGARUH PENDAPATAN MARGIN MURABAHAH DAN PENDAPATAN IJARAH TERHADAP LABA BERSIH PADA BANK MUAMALAT INDONESIA PERIODE 2018-2022 Susantri, Saktia Hestu; Idwal, Idwal; Liza, Citra
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12877

Abstract

The purpose of this study is to determine whether there is a partial and simultaneous effect of Murabahah margin income and Ijarah income on net profit at Bank Muamalat Indonesia for the 2018-2022 period. To test this, researchers used descriptive quantitative methods with secondary data collection techniques in the form of Bank Muamalat Indonesia's annual financial statements for 2018-2022. The data analysis technique used is multiple regression using the SPSS program. From the results of research and discussion, it was found that Murabahah margin income and Ijarah income had no influence on net profit either partially or simultaneously.
PENGARUH MARKET SENSING CAPABILITY, BRAND IMAGE, DAN KNOWLEDGE SHARING YANG DIMEDIASI OLEH INNOVATION TERHADAP MARKETING PERFORMANCE Nofriyan, Rofi’i; Yusuf, Akhmad Syahroni; Indrasta, Gilang Wahyu; Damayanti, Nur
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12878

Abstract

This research investigates the factors influencing the performance and sales of insurance products at PT TASPEN (Persero) and its subsidiary, Taspen Life. The research findings highlight several key aspects. First, the market sensing capability, or the company's ability to understand the market, has a significant impact on marketing performance. Second, marketing insurance products faces challenges, such as declining premium revenue and low achievement of marketing Key Performance Indicators (KPIs). Third, innovation in marketing is key to attracting more customers and competing in an increasingly competitive market. Companies need to consider more innovative marketing strategies and unique products. Lastly, the research reveals the complexity of the relationships among the variables under study. Therefore, companies can conduct specialized marketing campaigns to improve brand image, provide knowledge sharing about marketing, consider innovation in marketing strategies, and continue research to better understand the factors influencing marketing performance. For future research, it is essential to consider elements such as risk management, pricing strategies, and external factors affecting the life insurance market. Integrating these suggestions into future research is expected to provide deeper and more valuable insights for developing more effective marketing strategies across various branches of PT TASPEN (Persero).
PENGARUH AUDIT TENURE DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG DENGAN KUALITAS AUDIT SEBAGAI PEMODERASI Shanti, Yunita Kurnia; Kusumawardhany, Susi Sih
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12880

Abstract

Penelitian ini bertujuan untuk menguji dan memperoleh bukti secara empiris mengenai pengaruh audit tenure dan ukuran perusahaan terhadap audit report lag dengan kualitas audit sebagai pemoderasi pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia pada periode 2018-2022. Jenis penelitian ini adalah kuantitatif dengan metode penentuan sampel adalah metode purposive sampling, diperoleh 12 perusahaan yang dijadikan sampel penelitian dengan pengamatan selama 5 (lima) tahun, sehingga total observasi adalah sebanyak 60 sampel. Metode analisis data menggunakan eviews versi 9. Berdasarkan analisa data yang telah dilakukan menunjukkan hasil bahwa secara parsial Audit tenure berpengaruh terhadap audit report lag, dan ukuran perusahaan tidak berpengaruh terhadap audit report lag. Secara simultan audit tenure dan ukuran perusahaan berpengaruh siginikan terhadap audit report lag. Hasil uji MRA menunjukkan bahwa kualitas audit memperlemah pengaruh audit tenure dan ukuran perusahaan terhadap audit report lag.
PENGAPLIKASIAN THEORY OF PLANNED BEHAVIOUR: PREDIKTOR NIAT TERHADAP PERILAKU PENGGUNAAN APLIKASI MOKA DI BAWAH MENTALITAS LOVE OF MONEY Gondo, Imelda
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12881

Abstract

Penelitian ini dilakukan dengan maksud tujuan untuk mengetahui predictor niat terhadap perilaku penggunaan aplikasi MOKA dibawah mentalitas Love of Money (LOM) dibantu dengan dasar Theory of Planned Behavior dalam mengelompokan kategori UMKM berdasarkan umur usahanya, yaitu kurang dari satu tahun dan lebih dari satu tahun. Penelitian ini dilakukan dengan pendekatan kuantitatif yang datanya didapatkan berdasarkan hasil survei kuesioner. Populasi yang digunakan pada penelitian yaitu pelaku UMKM yang berada di wilayah Kota Surakarta. Untuk pengujian data dan hipotesis pada penelitian ini menggunakan Analisis Partial Lease Square (PLS). Berdasarkan hasil penelitian, factor-faktor yang menjadi pendukung seseorang menggunakan aplikasi MOKA yaitu hubungan kausalitas antara sikap terhadap perilaku penggunaan dan persepsi kontrol perilaku terhadap niat penggunaan. Dengan adanya variabel Love of Money ini tidak begitu mempengaruhi sikap dan perilaku individu untuk menggunakan aplikasi MOKA.
PENGARUH ESG (ENVIRONMENTAL, SOCIAL, AND GOVERNANCE) DAN KEPUTUSAN KEUANGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN Dharmawati, Tuti; Gultom, Juni; Indrianti, Merita Ayu; Gobel, Yusriyah Atikah; Suhairin, Suhairin
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12882

Abstract

In an era of rapid global change, modern companies face increasing economic, social and environmental pressures. The concept of Environmental, Social and Governance Integration (ESG) is crucial in managing a company, covering three critical dimensions: Environmental, Social and Governance. This research highlights the impact of ESG on financial decisions and corporate performance. Through multiple linear regression analysis on panel data of manufacturing companies on the Indonesia Stock Exchange for 2020-2022, the results show that ESG has a significant contribution with an R Square value of 0.798. Increasing ESG scores is positively related to financial performance, and corporate decisions also have a significant positive influence. These findings provide valuable guidance for companies in understanding and optimizing ESG factors to enhance long-term resilience and growth. While these findings are relevant, future research could broaden the scope to other industry sectors and involve more in-depth analysis of the mechanisms underlying the relationship of ESG, corporate decisions, and financial performance.
PENGARUH FINTECH DAN ECCOMERCE TERHADAP KINERJA KEUANGAN UMKM DI INDONESIA Hambali, HM Ridlwan; Nendissa, Sandriana J; Mayndarto, Eko Cahyo; Djibran, Moh. Muchlis; Dinsar, Arfandy
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12883

Abstract

This research explains the impact of the use of financial technology (Fintech) and electronic commerce (E-commerce) on the financial performance of Micro, Small and Medium Enterprises (MSMEs) in Indonesia. Along with the rapid development of information and communication technology, especially in the Fintech and E-commerce sectors, MSMEs are becoming the center of attention as strategic elements of the national economy. The aim of this research is to identify the positive or negative influence of Fintech and E-commerce on the financial performance of MSMEs. Data analysis methods include multiple linear regression, partial T test, and simultaneous F test. The research results show that Fintech and E-commerce have a positive and significant impact on the financial performance of MSMEs. Regression analysis highlights a significant relationship between both independent variables and financial performance, with positive regression coefficients for Fintech and E-commerce. Partial T tests confirmed that each variable exerted a significant effect individually, while simultaneous F tests showed significant joint effects. The findings of this research provide practical implications in improving performance strategies, supporting informational managerial decisions, formulating business policies, and emphasizing the importance of influencing factors, namely Fintech and E-commerce. In conclusion, the use of Fintech and E-commerce can be considered an effective strategy for improving the financial performance of MSMEs in Indonesia. These implications provide a basis for decision making and improving strategies in facing the challenges and opportunities of the MSME sector in the digital era.
SISTEM AKUNTANSI KEUANGAN DAERAH, KOMPETENSI SDM DAN AUDIT INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Aryani, Wiwin; Widodo, Tri; Puspita, Maria Entina
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.12899

Abstract

The research aims to determine the effect of implementing a regional financial accounting system, human resource competency and implementing internal audit on the quality of the Salatiga City regional government's financial reports. The population was 52 financial management employees in the Salatiga City Regional Government and were used as research samples. Explanatory research using data analysis methods, validity test, reliability test, multiple linear regression analysis test, t test, F test and coefficient of determination test. The partial research results show that the Regional Financial Accounting System has a positive and significant influence on the Quality of Salatiga City Regional Government Financial Reports, Human Resources Competency (HR) has a positive and significant influence on the Quality of Salatiga City Regional Government Financial Reports and Internal Audit has a positive and significant influence on the Quality of Salatiga City Regional Government Financial Reports. The Regional Financial Accounting System, Human Resources Competency, Internal Audit simultaneously contribute to the Regional Financial Quality of the Salatiga City Government by 40.6%, while the remaining 59.4% is influenced by other variables not examined in this research, namely the Use of Technology and Systems Internal control.
PENGARUH PENGUNGKAPAN ISLAMIC SOCIAL REPORTING, CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH Shofiyatun, Yeni; Fakhruddin, Iwan; Hariyanto, Eko; Hapsari, Ira
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12914

Abstract

The aim of this research was to analyze the influence of disclosure of Islamic Social Reporting (ISR), Corporate Social Responsibility (CSR), Independent Board of Commissioners (DKI) and Sharia Supervisory Board (DPS) on Financial Performance in Sharia Commercial Banks. This type of research is quantitative research. The population in this research is Sharia Commercial Banks in Indonesia which are registered with the Financial Services Authority (OJK) from the 2018-2022 period. The number of samples used were 66 data of 15 bank in Indonesia. The sampling technique used was purposive sampling. The data collection method is observation through data analysis techniques using E-views 12. The results of this study show that (1) Islamic Social Reporting (ISR) has no effect on financial performance, (2) Corporate Social Responsibility (CSR) has an effect positively on the financial performance, (3) the Board of Independent Commissioners (DKI) has a positive influence on the financial performance, (4) the Sharia Supervisory Board (DPS ) has no effect on the financial performance.
FAKTOR PENENTU UTAMA KINERJA PERBANKAN DI INDONESIA Sono, Mohammad Gifari; Harsono, Iwan; Akhyar, Chairil; Alfiana, Alfiana; Utami, Eva Yuniarti
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12937

Abstract

Para deposan, investor, dan masyarakat pada umumnya membutuhkan indikator-indikator yang mudah diakses dan penting untuk membedakan berbagai bank. Penelitian ini membahas dua permasalahan penting secara bersamaan: menganalisis dan mengidentifikasi indikator-indikator keuangan utama bank yang tersedia untuk umum dan mana yang penting, serta memperkirakan bobot indikator-indikator tersebut di atas ketika perbandingan bank akan dibuat. Memanfaatkan database terbaru tahun 2022 dari 90 bank konvensional, penelitian ini menganalisis 17 rasio perbankan dengan menggunakan metode analisis komponen utama. Perhitungan menunjukkan bahwa lima komponen menjelaskan sekitar 75 persen dari total variasi data. Kelima komponen tersebut merupakan indikator profitabilitas, kualitas modal, kualitas pinjaman, aktivitas berbasis biaya, dan aset likuid dalam neraca. Lebih lanjut, dengan menggabungkan lima komponen utama, hasilnya menunjukkan bahwa bank kecil pun dapat mencapai kinerja keuangan yang baik Kata Kunci: Faktor Penetu, Kinerja Perbankan, Indonesia