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Contact Name
M Hasan Ma'ruf
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hasan.stie.aas@gmail.com
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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
Kebijakan Tax Amnesty dan Program Pengungkapan Sukarela (PPS) serta Implikasinya terhadap Penerimaan Pajak dan Tax Ratio di Indonesia Mulyati, Yati; Sari, Diana; Purnamasari, Dyah
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.v8i2.13405

Abstract

Low tax revenue, the Panama Papers scandal, low taxpayer compliance and taxpayer database collection are the things behind the implementation of the Tax Amnesty program. Indonesia has implemented the tax amnesty program several times, including 1964, 1984, 2016, and 2021. This study aims to determine how the implementation of tax amnesty and the Voluntary Disclosure Program (PPS) and its implications for Indonesia's tax revenue and tax ratio. The research method is carried out with descriptive qualitative. The data used in this research is secondary data in the form of laws, regulations, tax revenue data, and tax ratio. The results illustrate that the tax amnesty program in 1964, 1984 and 2021 was less effective, this is evidenced by the contribution to tax revenue is still minimal. Meanwhile, the tax amnesty program in 2016 had an impact on the increase in tax revenue. The tax ratio is directly proportional to the increase in tax revenue even though the increase does not appear significant.
Pengaruh Brand Image, Brand Reputation, dan Perceived Quality Terhadap Purchase Intention: Studi Empiris Pada Produk ECO-Friendly Ritel Modern Zusrony, Edwin; Sulistyowati, Pemilia; Kusumaningtyas, Dhevi Dadi; Manalu, Gibson; Jaelani, Jaelani; Madyoningrum, Asri Winanti; Kustami, Endang
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.v8i2.13413

Abstract

Eco-friendly is an environmentally friendly product or behavior that has minimal impact on the environment. This research aims to determine and assess the impact of brand image, brand reputation and perceived quality variables on the dependent variable, namely purchase intention. The research uses a quantitative approach method. The research sample was 100 respondents taken using a non-random sampling technique with a purposive sampling method. Data was collected using a questionnaire and measured using Likert scale parameters. The data analysis technique uses multiple linear regression and is processed using SmartPLS 4.0 software. The research results show that the variables brand image, brand reputation and perceived quality have a significant influence on the purchase intention variable for ECO-Friendly products in modern retail stores.
MANAGEMEN KEAMANAN SEKOLAH ANTI BULLYING ATAU KEKERASAN DI SMA NEGERI 6 SURAKARTA Latunusa Ambawani, Cettra Shandilia; Mulya Kusuma, Thitha Meista; Kusumastuti, Nofi Animah; Sutama, Sutama; Fathoni, Achmad
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.v8i2.13425

Abstract

The rise of bullying cases encourages research with the theme of anti-bullying school security management or violence by choosing a research site at SMA Negeri 6 Surakarta because is one of the child-friendly and adipangastuti schools that is very concerned about the comfort and safety of students. The research objective is to describe the planning, implementation and evaluation of anti-bullying or violence school security at SMA Negeri 6 Surakarta. The approach used is a qualitative case study. The sampling technique used purposive sampling. Data analysis techniques used include data reduction, data presentation and conclusion drawing. The results of the research are: (1) Anti-bullying or violence school security planning by forming a violence prevention and handling team, preparing programs, creating links and complaint contacts, and maximising the role of Counselling Guidance (BK); (2) Implementation of anti-bullying or violence school security includes socialisation, implementing work programs and coordination between teams, monitoring links and complaint boxes, enforcing school rules, optimising extracurricular and co-curricular activities, building effective communication, and maximising picket officers; (3) Evaluation of anti-bullying or violence school security is carried out by the internal team and by the external team at the end of each semester, with obstacles in understanding bullying, the realisation of monitoring once a month and lack of coordination. The solution is to make positive activities in the form of competitions, monitoring activities prioritising quality over quantity and increasing coordination between the violence prevention and handling team, order and adipangastuti school. Keywords : Management, Security, Bullying, Violence
Menggali Peran Lembaga Zakat dalam Mendorong Pembayaran Zakat Perdagangan Emas: Perspektif Pedagang Emas Hamidi, Ahmad Anggi; Putriana, Vima Tista
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.v%vi%i.13430

Abstract

Penelitian ini bertujuan untuk menggali pandangan muzakki dalam konteks zakat perdagangan emas terkait peran lembaga zakat. Penelitian ini melibatkan pedagang emas di tiga kota di Sumatera Barat: Padang Panjang, Batusangkar, dan Payakumbuh. Konsisten dengan tujuan penelitian yang masih bersifat eksplorasi, penelitian menggunakan pendekatan kualitatif. Data dikumpulkan melalui wawancara semi-terstruktur terhadap pedagang emas di 3 kota di atas, yang bersedia berpatisipasi di dalam penelitian ini. Hasil penelitian mengindikasikan adanya kepatuhan yang tinggi dari para pedagang emas yang terlibat dalam penelitian ini terhadap kewajiban berzakat di ketiga kota yang diteliti. Namun, terdapat perbedaan signifikan dalam penerimaan edukasi dan ajakan dari lembaga zakat di ketiga kota. Lembaga zakat di Payakumbuh lebih aktif dalam sosialisasi langsung dibandingkan lembaga zakat di Padang Panjang dan Batusangkar. Pedagang emas di Payakumbuh memberikan penilaian positif terhadap lembaga zakat ‘Lazismu’ misalnya karena dipandang transparan dalam pengelolaan zakatnya.. Hasil penelitian ini menyarankan: perlunya peningkatan edukasi kepada muzaki dari kelompok pedagang emas terkait tata cara penghitungan zakat (i.e. zakat perdagangan emas), transparansi pengelolaan dana zakat oleh lembaga zakat untuk meningkatkan kepercayaan atau trust dari muzakki ke lembaga zakat, dan sikap proaktif lembaga zakat untuk menarik muzakki dari kelompok pedagang emas untuk menyalurkan zakatnya ke lembaga zakat.
NIAT BISNIS ONLINE MAHASISWA : PERAN BUSINESS EDUCATION, GLOBAL MINDSET MELALUI DIGITAL TECHNOLOGY ADOPTION Widyaningsih, Dewi; Susilowati, Heni; Selvy, Mutiara
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.13447

Abstract

Penelitian ini bertujuan menyelidiki keterkaitan antara faktor-faktor kontekstual business education dan global mindset terhadap online business intentions dengan variabel mediasi digital technology adoption di kalangan mahasiswa prodi S1 Bisnis Universitas STEKOM. Penelitian terbatas pada mahasiswa Prodi S1 Bisnis serta hanya 55 kuesioner valid dari kembalinya. Penelitian dengan pendekatan kuantitatif. Teknik pengumpulan data dengan survei penyebaran kuesioner. Populasi 245 mahasiswa Prodi S1 Bisnis Angkatan 2020-2021, data responden uji instrument valid dijadikan sampel penelitian 55 responden. Alat analisis menggunakan SmartPLS 3. Ringkasan temuan bahwa niat berbisnis online mahasiswa dipengaruhi secara langsung positif signifikan oleh business education(t-statistik 5,622 > 1,673 dan p-value 0,000 1,673 dan p-value 0,012 1,673 (p-value 0,000 1,673 (p-value 0,018 1,673 (p-value 0,043
ANALYSIS OF CASE STUDY ON TAX DISPUTE OVER SALES DISCOUNTS ON INCOME TAX AND VAT: REVIEW OF LEGAL AND FINANCIAL IMPLICATIONS Ariza, Fiby; Susmala, Windy Fatma; Novelira N, Nindya; Wahono, Puji; Pahala, Indra
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.13454

Abstract

This study delves into a case study on tax disputes over sales discounts on income tax and VAT, The study examines the legal and financial implications of sales discounts in the realm of e-commerce, emphasizing the importance of tax planning in navigating complexities and ensuring compliance with tax regulations. Highlighting the challenges faced by businesses in addressing tax disputes, the analysis offers valuable insights into the impact of sales discounts on income tax and VAT calculations. By exploring the legal framework and financial implications of tax disputes over sales discounts, the study provides a comprehensive overview of the complexities businesses encounter in the digital economy.
LITERATURE REVIEW: THE INFLUENCE OF DETERMINANTS OF MSME TAX COMPLIANCE Mulyo, Sadono; Shafina, Evelyne; Purba, Ayuwinarti; Pahala, Indra; Wahono, Puji
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.13455

Abstract

Tax compliance in Micro, Small, and Medium Enterprises (MSMEs) is crucial in strengthening state revenue and creating a conducive business environment. This study employs a literature review method to explore the factors influencing tax compliance in MSMEs, referring to various previous studies conducted in the same domain. The analysis results state that several factors, including economic aspects, knowledge, awareness, trust, policies, social aspects, and technology, have a significant influence. These findings indicate that policy, knowledge, and economic factors play a crucial role in determining the level of tax compliance in MSMEs. Therefore, the recommended recommendations include improving the effectiveness of tax law enforcement, simplifying the payment process, intensifying education programs, and providing incentives to tax-compliant MSMEs.
ANALISIS PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SESUDAH MERGER PADA PT GLOBAL DIGITAL NIAGA TBK (BELI) Cahyani, Mutiara Suci; Murwanti, Sri
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.v8i2.13461

Abstract

This research examines the problem of comparing financial performance before and after the merger at the company PT Global Digital Niaga Tbk. This type of research uses descriptive comparative research using a quantitative method approach and secondary data in the form of financial reports at PT Global Digital Niaga Tbk with a period of 2 years before and after the merger. Data obtained from financial reports from the official website of PT Global Digital Niaga Tbk. This research shows that the financial performance of the company PT Global Digital Niaga Tbk is based on financial ratios, namely the ratio of rate of return on assets (ROA), rate of return on equity (ROE), current ratio (CR), and debt to equity (DER). significant does not occur before or after the merger.
Penerapan Mental Accounting dalam Pengelolaan Keuangan Pribadi Mahasiswa Generasi Zelenial Candrakusuma, Desy Amalia; Dewinda, Mutty Claudia
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.v8i2.13466

Abstract

Every individual definitely needs money to fulfil various types of needs, so it is necessary to do financial management properly. The purpose of this research is to find out how the application of mental accounting to Gen Z's personal financial management. This research was conducted at the Accounting Study Programme, Surakarta University with 5 students who are Gen Z people. This research uses a qualitative descriptive method. The results of this study indicate that each respondent has different mental accounting, so that each respondent has the ability to do financial management differently. This research is expected to contribute to financial literacy, especially for Gen Z.
ANALISIS LITERASI KEUANGAN DAN PENGELOLAAN BIAYA UPACARA KEMATIAN SUKU TORAJA Batara, Mince
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.v8i2.13485

Abstract

Suku Toraja adalah salah satu suku yang masih terus mempertahankan dan melestarikan budaya dan adat istiadatnya. Toraja memiliki tradisi unik dalam menghadapi kematian. Namun, upacara kematian di suku Toraja juga memerlukan biaya yang cukup besar. Untuk dapat membiaya kegiatan adat suku Toraja harus mampu mengelola keuangannya dengan baik yakni secara efektif dan efisien. Pentingnya pengelolan keuangan yang baik akan meminimalisir resiko masyarakat terlilit utang. Penelitian ini bertujuan untuk menganalisis hubungan antara tingkat literasi keuangan dan pengelolaan biaya upacara kematian di kalangan masyarakat suku Toraja untuk merumuskan rekomendasi praktis dalam meningkatkan literasi keuangan dan menjaga keberlanjutan tradisi budaya mereka. Penelitian ini, menggunakan metode peneliti deskriptif kuantitatif. Keywords : Literasi Keungan, Pembiayaan, Rencana