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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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PERAN FINANCIAL TECHNOLOGY TERHADAP PEMBIAYAAN UMKM DI INDONESIA Karim, Abdul; Sirait, Evi; Dwihandoko, Toto Heru; Mustajirin, Jarul; Patty, Junus Paulus
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.v8i2.13763

Abstract

Abstrak Financial technology menjadi subjek utama dalam penelitian ini. Pendekatan penelitian ini mengumpulkan data melalui studi literatur, yang melibatkan pembacaan literatur dari berbagai sumber termasuk laporan, buku, artikel dan jurnal dengan menggunakan pendakatan kualitatif dan deduktif. Temuan dalam peneltian ini adalah financial technology memilik peran yang sangat krusial terhadap pembiayaan UMKM di Indonesia. Peran financial technology terhadap perkembangan UMKM di Indonesia sangat banyak antara lain sebagai layanan keuangan pembiayaan, pembuka lapangan pekerjaan baru, dan memudahkan dalam bertransaksi tanpa menggunakan uang tunai. Financial technology juga sangat berperan penting dalam pembiayaan modal, meningkatkan inklusi keuangan UMKM, meningkatkan literasi keuangan UMKM dan meningkatkan kinerja UMKM. Financial technology memberikan dampak positif terhadap UMKM di Indonesia dan memberikan keuntungan bagi para pelaku usaha dalam meningkatkan volume penjualan, mempermudah promosi produk, mempercepat kegiatan transaksi dan lain-lain. Kata Kunci: Financial Technology and UMKM
MENGUKUR PENGARUH KEBIJAKAN PENGELOLAAN SUMBER DAYA MANUSIA BERBASIS GREEN ECONOMY TERHADAP KEBERLANJUTAN ORGANISASI Dewi, Dyah Handayani
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.v8i2.13765

Abstract

Abstrak Penelitian ini menginvestigasi dampak kebijakan manajemen sumber daya manusia (SDM) berbasis ekonomi hijau terhadap keberlanjutan organisasi. Metodologi penelitian kuantitatif dengan menggunakan data sekunder melibatkan serangkaian langkah yang sistematis. Fokus utama penelitian adalah mengidentifikasi hubungan antara kebijakan SDM berbasis ekonomi hijau dengan praktik keberlanjutan organisasi, termasuk pengelolaan sumber daya alam, efisiensi energi, pengurangan limbah, dan perubahan perilaku organisasi yang mendukung keberlanjutan lingkungan. Temuan potensial dari penelitian ini diharapkan memberikan wawasan bagi praktisi dan peneliti yang tertarik dalam mengintegrasikan prinsip ekonomi hijau dalam praktik manajemen sumber daya manusia untuk mencapai keberlanjutan organisasi yang lebih baik. Kata kunci: Kebijakan SDM, Green Economy, Keberlanjutan Organisasi
Board Interlock dan Kinerja Perusahaan dengan Board Diversity Sebagai Variabel Moderasi Wisudanto, Wisudanto; Syarif, Suhartin Mohamad; Subhekti, Arif Kathon
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.v8i2.13767

Abstract

The researcher conducted this study to measure the effect of board interlock on company performance and moderated by the company’s board diversity. This study uses a population of non cyclicals consumer group companies on the main board on the Indonesia Stock Exchange for 2015 – 2020 period. The sample in this study were 29 companies and 174 observations. In this study, to measue the board interlock by counting number of positions on the company’s board, yo measure the company’s board diversity by using return on assets, while to measure the company’s board diversity by using the Blau index formula and coefficient of variance. Based on the results of the regression with SPSS 21, the board interlock has a significant positive effect on company performance. Meanwhile, board diversity plays a role in strengthening the positive influence of board interlock on company performance.
Capability, Opportunity, dan Rationalization pada Kecurangan Laporan Keuangan dengan Income Tax Rate sebagai Efek Moderasi (Studi Empiris Perusahaan Non Keuangan yang Terdaftar di BEI 2020-2022) Triyani, Nur; Yusrianti, Hasni; Thamrin, Kemas Muhammad Husni
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.v8i2.13771

Abstract

This research aims to determine the influence and analyze the influence of capabilities, opportunities, and rationalization on the condition of financial statements and the role of income tax rates as a moderating variable in non-financial companies listed on the Indonesia Stock Exchange in 2020–2022 as the population in this study. The data in this study consisted of 207 observations determined using the purposive sampling method. Data collection uses documentation techniques collected from annual financial reports and annual reports. The analysis technique used is Moderated Regression Analysis (MRA) with Eviews. Based on the results of the regression test, capabilities and opportunities influence the condition of financial statements, while rationalization cannot influence the condition of financial statements. The results of the moderation regression show that the income tax rate is able to moderate opportunity, while other income tax rates are not able to moderate it. The practical implications of this research can provide information for stakeholders in decision making.
KETIDAKPASTIAN KEBIJAKAN PEREKONOMIAN DAN PERTUMBUHAN KREDIT PERBANKAN DI INDONESIA Karim, Abdul; Affar, Muhammad; Gunawan, M. Indra; Ladjin, Nurjanna; Hendrawardani, Blandina
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.v8i2.13779

Abstract

Abstrak Ketidakpastian kebijakan ekonomi dan pertumbuhan kredit perbankan menjadi subjek utama dalam penelitian ini. Pendekatan penelitian ini mengumpulkan data melalui studi literatur, yang melibatkan pembacaan literatur dari berbagai sumber termasuk laporan, buku, artikel dan jurnal dengan menggunakan pendakatan kualitatif dan deduktif. Temuan dalam penelitian ini adalah perekonomian di Indonesia merupakan suatu perekonomian yang memiliki banyak tantangan, karena Indonesia adalah negara dengan perekonomian terbuka, sehingga Indonesia tidak dapat menghindari dampak ketidakpastian kebijakan ekonomi dan pertumbuhan kredit perbankan. Terdapat tiga komponen yang digunakan untuk mengukur ketidakpastian kebijakan ekonomi, yaitu liputan berita atau surat kabar tentang ketidakpastian ekonomi, data kadaluarsa kode pajak, dan ketidaksepakatan peramal ekonomi. Adapun beberapa faktor yang mempengaruhi pertumbuhan perbankan, yaitu dana pihak ketiga, rasio kecukupan modal, kredit bermasalah, suku bunga Bank Indonesia, dan produk domestik bruto. Kata Kunci: Ketidakpastian, Kebijakan Ekonomi, Pertumbuhan Kredit Perbankan
EKSPLORASI PENGGUNAAN E-WALLET SHOPEEPAY PADA MAHASISWA DI INDONESIA Utami, Eva Yuniarti; Hendrayani, Eka; Nitawati, Elly Yuniar; Nuraini, Luthfi; Kalalo, Rieneke Ryke
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.v8i2.13780

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui ekplorasi penggunaan e-wallet ShopeePay pada mahasiswa di Indonesia. Metode penelitian yang digunakan dalam penelitian ini yaitu penelitian deskriptif kualitatif. Adapun teknik pengumpulan data dengan cara survey berupa instrumen kuesioner yang kemudian disebar melalui google form. Simple random sample digunakan sebagai teknik pengambilan sampel sebanyak 100 responden. Kemudian indikator yang digunakan untuk melihat ekplorasi penggunaan e-wallet ShopeePay pada mahasiswa di Indonesia yaitu persepsi kemudahan penggunaan, persepsi kegunaan atau manfaat, dan persepsi risiko. Penelitian ini menunjukkan hasil bahwa persepi kemudahan penggunaan menunjukkan hasil 96% mahasiswa di Indonesia memberikan tanggapan bahwa ShopeePay memberikan banyak kemudahan dalam penggunaannya. Persepsi kegunaan atau manfaat menunjukkan hasil 91% mahasiswa di Indonesia memberikan tanggapan bahwa ShopeePay memberikan kegunaan atau manfaat dalam berbelanja online dan dalam hal transaksi pembayaran. Persepsi risiko menunjukkan hasil 83% mahasiswa di Indonesia menyetujui bahwa ShopeePay memiliki tingkat risiko yang rendah. Selain itu, dilihat dari minat bertransaksi menunjukkan hasil 89% mahasiswa di Indonesia tertarik untuk melakukan transaksi melalui ShopeePay. Jadi dapat disimpulkan bahwa penggunaan e-wallet ShopeePay dipengaruhi oleh ketiga persepsi tersebut. Kata Kunci: E-Wallet ShopeePay, Persepsi, Mahasiswa
ANALISIS HUBUNGAN KEAHLIAN AUDIT DAN PENGUNGKAPAN KEY AUDIT MATTERS TERHADAP KUALITAS AUDIT Azizah, Farah Nur; Mayangsari, Sekar
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.v8i2.13787

Abstract

This research analyzes the impact of auditor expertise and disclosure of Key Audit Matters (KAMs) on audit quality. Auditor expertise refers to the auditor's ability to accurately identify and evaluate complex accounting issues, which is an important factor in improving audit quality. Additionally, KAM disclosures increase the transparency of the audit process, address information asymmetry, and increase reliability by clearly providing key audit matters and response plans to stakeholders. This research concludes that high auditor expertise and transparent KAM disclosure complement each other to improve audit quality. Through this, auditors and stakeholders can obtain more reliable financial information, which ultimately contributes to improving the company's financial health and transparency. The sample in this research is external auditors who have worked for 1-5 years and more than 5 years at KAP. The data collected is primary. The type of data is quantitative data using a questionnaire formula. The sample collection technique is purposive sampling technique. The analytical tool used is SPSS version 25. Tests related to validity and reliability tests, double linear analysis, determination coefficient tests, multicolinearity tests, heterocedase tests, autocorrelation tests, hypothesis tests. The results of this research are that audit expertise has a significant effect on audit quality and audit matter disclosure has a significant effect on audit quality.
PENGARUH EMPLOYEE ENGAGEMENT, PUBLIC SERVICE MOTIVATION DAN AFFECTIVE COMMITMENT TERHADAP KINERJA KARYAWAN Setyawan, A. Ary; Ningsih, Yulia; Utami, Eva Yuniarti; Yakin, Ikram; Sulastri, Tuti
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.v8i2.13791

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh employee engagement, public service motivation dan affective commitment terhadap kinerja pegawai. Populasi penelitian ini berjumlah 150 karyawan dengan teknik random sampling sebanyak 150 responden. Teknik pengumpulan data dilakukan dengan menyebarkan kuesioner, wawancara dan dokumenter . Metode analisis data yang digunakan adalah analisis regresi linier berganda yang diuji dengan menggunakan SPSS. Berdasarkan hasil penelitian ditemukan bahwa employee engagement, public service motivation dan affective commitment secara parsial berpengaruh positif signifikan terhadap kinerja pegawai. Kata Kunci: Affective Commitment, Employee Engagement, Public Service Motivation
Mengukur dan Mengelola Risiko Cybercrime dalam E-Commerce: Peran Strategis Cybersecurity untuk Keamanan Informasi dan Perlindungan Data Ramadian, Afzil; Fitriyani, Amanda; Sarah Novita, Neng Nanda
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.v8i2.13796

Abstract

Identifying and analyzing various types of cybercrime faced by e-commerce companies, measuring the level of cybercrime risk faced by e-commerce companies, and assessing the role of cyber security are the objectives of this research. The method used is a mathematical library review. The results show that measuring risk management, especially cybercrime risk in e-commerce, can be done by assessing the level of risk available and implementing risk management strategies. Regarding the important thing regarding the role and importance of cyber security in e-commerce, namely, cyber security protects valuable e-commerce assets, such as customer data, financial information, and intellectual property, from unauthorized access, theft, or damage. The conclusion is that cybercrime risk measurement, cybersecurity, and risk management are important elements to protect e-commerce businesses from cybercrime. The limitations of this research are limited to explaining the description and elaboration of the research results of several selected journal articles. However, it does not provide further analysis regarding the relationships between the articles discussed. It is hoped that further research will sharpen understanding and solutions to the challenges of cybercrime in e-commerce.
TRANSFORMASI DIGITAL DALAM MANAJEMEN SUMBER DAYA MANUSIA: TANTANGAN DAN PELUANG (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR DI INDONESIA ) Atmaja, Hanung Eka; Permana, Jaka; Batubara, Zulfa Khairina; Ardiani, Winda; Parlindungan, Anggiat
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.v8i2.13810

Abstract

This study aims to explore the challenges and opportunities faced by manufacturing companies in Indonesia in the process of digital transformation in the field of human resource management (HRM). Digital transformation is an important step for companies in improving operational efficiency and competitiveness in the Industry 4.0 era. The research method used is a case study with a qualitative approach, where data is obtained through in-depth interviews with HR managers, surveys to employees, and analysis of company documents. The results showed that the main challenges faced by the company were resistance to change, lack of digital skills among employees, and limited technological infrastructure. However, the research also identified a number of opportunities, such as improved work process efficiency, better employee data management, and increased employee engagement through digital platforms. Therefore, companies are advised to invest in digital skills training and technology infrastructure development to maximize the benefits of digital transformation.

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