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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
Cryptocurrency: The Future of Green Investment for Generation Z in Islamic Perspective Sisdianto, Ersi
JURNAL ILMIAH EDUNOMIKA Vol. 7 No. 2 (2023): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14259

Abstract

Cryptocurrencies, as digital currencies, present challenges regarding legality and exchange rate fluctuations. Therefore, conducting thorough research is necessary to address the issues associated with cryptocurrencies. This research aims to assess Generation Z's preferences for cryptocurrencies as a form of environmentally friendly investment in the future and examine the Islamic perspective on cryptocurrencies. The sample consisted of Generation Z individuals interested in cryptocurrency investments. The population in this study was 100 people, using a sampling technique, namely purposive sampling, so that the sample used as the object of observation was 10 people. This research uses a qualitative approach, namely directly observing research subjects in their natural atmosphere. The research results show that generation z is very interested in investing in cryptocurrency, because the profits obtained are very significant and in Islamic studies investing in cryptocurrency is still permitted because the reason for investing in cryptocurrency is because there are no currency buying and selling transactions. The legal status of cryptocurrencies is still a matter of heated debate due to the lack of clear regulations regarding digital currencies.
FACTORS INFLUENCING FOREST ENCROACHMENT IN PTVI AREA AND ITS ECONOMIC IMPACT Mahendra, Maulana; Kurniawati, Kurniawati
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.v8i3.14267

Abstract

Background - Forest encroachment refers to the process of reducing forest area due to human activities, such as logging, agricultural land clearing, mining, and infrastructure development. This phenomenon is of global concern as it has serious impacts on the environment, biodiversity and climate. Objective - The purpose of this study was to determine the impact of forest encroachment and determine the factors that cause forest encroachment in the Sorowako Block Area, East Luwu Regency, South Sulawesi where PTVI is located. Design/methodology/approach - The research method used in this article is qualitative method and descriptive analysis technique. Findings - The results of this study concluded that the factors influencing forest encroachment are the lack of certainty of the tenure system, the high economic value of land use by non-companies, the weak supervision system of the contract of work, not optimal law enforcement efforts and the weak dispute resolution mechanism in the PTVI system. Economic factors in the surrounding environment are the main factors influencing forest encroachment. Research implication - It is important for companies to integrate environmental considerations in business decision-making in order to achieve long-term sustainability and avoid the negative economic impacts of forest encroachment. Limitations of Research - Analyses may be limited to a particular region or country, so the results may not be directly applicable elsewhere.
ANALISIS VALUE FOR MONEY DALAM MENILAI KINERJA KEUANGAN PADA BADAN KEUANGAN DAN ASET DAERAH (BKAD) PROVINSI SUMATERA UTARA Nasution, Nina Andriany
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.v8i3.14269

Abstract

This research aims to prepare a Budget Realization Report (LRA) which includes ratios with criteria. The theory used in this research is government accounting standards and the hypothesis proposed is that income variance is unfavorable, regional independence is very good and the effectiveness of PAD is quite effective. That the analytical tool in this research uses a quantitative descriptive method, namely by studying government accounting standards applied in the field so that there are differences with phenomena and the field in the field of the Medan City Regional Financial and Asset Management Agency (BPKAD). Based on the research results, it can be concluded that regional revenues have not been able to obtain revenues exceeding the budgeted amount and have not been able to increase original regional revenues, including revenues. Keywords: Budget Realization Report, Income Analysis and PAD Effectiveness
EFEK MODERASI MOTIVASI KERJA DAN JOB RELEVANT INFORMATION ATAS HUBUNGAN PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL PERANGKAT DAERAH (STUDI KASUS DIPROVINSI JAMBI) Husna, Asmaul; Yusrianti, Hasni; Aprini, Hidayah
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.v8i3.14274

Abstract

This study aims to examine the influence of moderating influence, work motivation and information relevant to work on the influence of influence on managerial performance of regional apparatus. The type of data used in this study is primary data with the object of research being the SKPD of the Industry and Trade Service and the Jambi Provincial Civil Service Agency. The sample for this research is 75. The sampling method uses saturated sampling method. Data retrieval technique (Direct distribution method), namely directly visiting respondents to submit or re-collect the questionnaire. Data analysis in this study used SEM (Structural Equation Modeling) with the SmartPLS software program. The results of the study state that the sensory approach has a positive and significant effect on the managerial performance of regional apparatus. The interaction between the structure of the budget setting and work motivation as a moderating variable has a negative effect on the managerial performance of regional apparatus. Then the interaction between the budget preparation structure and information relevant to work as a moderating variable has a significant negative effect on the managerial performance of regional apparatus.
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJEMEN DAN SENJANGAN ANGGARAN: SYSTEMATIC LITERATURE REVIEW Jelang Romadhan, Fais Bagus; Rusmana, Oman
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.v8i3.14277

Abstract

Budget participation is a process in which the individuals involved have an influence on the budget targets to be achieved. Participatory budgeting is expected to improve employee performance and reduce budgetary slack. The purpose of this study is to determine the distribution of articles, theories, and methodologies used in research on the relationship between budgetary participation with management performance and budgetary slack. A systematic literature review was used as the analytical method. The unit of analysis in this study is 21 journal articles that discuss the relationship between budgetary participation with management performance and budgetary slack. Articles are selected through a series of categories. The results of the research show that motivation theory and agency theory are the most frequently used theories in budgetary participation research. Then, the majority of budget participation researchers used a quantitative approach with survey techniques in their research. Keywords: Budget participation, Performance management and Budgetary slack
PENGARUH FOMO, PERSEPSI HARGA DAN PROMOSI MEDSOS TERHADAP KEPUASAN KONSUMEN MELALUI KEPUTUSAN PEMBELIAN KAREN’S DINER JAKARTA Syamer, Diah Mutiara; Setyawati, Irma
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.v8i3.14300

Abstract

ABSTRACT Recently, the term FoMO has often been used in marketing strategies. Consumers with FoMO want to follow what's viral on Social Media. As a result, consumer decisions in purchasing products are influenced by these feelings. Research was conducted to analyze the influence of Fear of Missing Out (FoMO), price perceptions and social media promotions on consumer satisfaction through purchasing decisions. Sampling was based on a purposive sampling technique of 105 respondents with the criteria of consumers who had visited and had purchased products at Karen's Diner Jakarta. The data in this study used Structural Equation Modeling (SEM)-PLS with SmartPLS 3.0. The research results concluded that: FoMO has a positive and insignificant effect on consumer satisfaction; Price perceptions and social media promotions have a positive and significant effect on consumer satisfaction. The influence of purchasing decisions as an intervening variable shows that FoMO has a positive and insignificant effect on purchasing decisions; Price perceptions and promotional media have a positive and significant effect on purchasing decisions. Keywords: Fear of Missing Out, Price Perception, Social Media Promotions, Consumer Satisfaction and Purchase Decision ABSTRAK Istilah FoMO belakangan ini sering dimanfaatkan dalam strategi pemasaran. Konsumen dengan FoMO ingin mengikuti apa yang sedang viral di Media Sosial. Akibatnya keputusan konsumen dalam membeli produk dipengaruhi perasaan tersebut. Penelitian dilakukan untuk menganalisis pengaruh Fear of Missing Out (FoMO), persepsi harga dan promosi media sosial terhadap kepuasan konsumen melalui keputusan pembelian. Pengambilan sampel berdasarkan teknik purposive sampling sebanyak 105 responden dengan kriteria konsumen yang sudah pernah berkunjung dan pernah melakukan pembelian produk di Karen’s Diner Jakarta. Data pada penelitian ini menggunakan Structural Equation Modeling (SEM)-PLS dengan SmartPLS 3.0. Hasil penelitian menyimpulkan bahwa : FoMO berpengaruh positif dan tidak signifikan terhadap kepuasan konsumen; persepsi harga dan promosi media sosial berpengaruh positif dan signfikan terhadap kepuasan konsumen. Pengaruh keputusan pembelian sebagai variabel intervening menunjukkan bahwa FoMO berpengaruh positif dan tidak signifikan terhadap keputusan pembelian; persepsi harga dan promosi media sosial berpengaruh positif dan signifikan terhadap keputusan pembelian. Kata Kunci : Fear of Missing Out, Persepsi Harga, Promosi Media Sosial, Kepuasan Konsumen, Keputusan Pembelian
Pengaruh Pengetahuan, Kepercayaan dan Religiusitas Terhadap Kepatuhan Orang Pribadi Membayar Pajak dengan Membayar Zakat Sebagai Variabel Moderasi Di KPP Pratama Cimahi Binekas, Bani; Rahmah, Nunung Aini; Krismawati, Ratih Ginanjar
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.v8i3.14308

Abstract

This study aims to examine and analyze whether Knowledge, Trust, and Religiosity influence Individual Tax Compliance with Zakat Payment as a Moderating Variable. A case study was conducted on Individual Taxpayers registered at the KPP Pratama Cimahi Tax Office. A total of 400 respondents were sampled. This study uses validity and reliability tests, as well as statistical tests with a multiple regression analysis approach and Moderate Regression Analysis (MRA). The research results show that (1) Knowledge is in the very good category with a score percentage of 91%. (2) Trust is in the very good category with a score percentage of 89%. (3) Religiosity is in the very good category with a score percentage of 91%. (4) Knowledge has a positive and significant effect on individual tax compliance; Trust has a positive and significant effect on individual tax compliance; Religiosity has a positive and significant effect on individual tax compliance; Knowledge, Trust, and Religiosity simultaneously have a positive and significant effect on individual tax compliance. (5) Knowledge, Trust, and Religiosity with Zakat Payment as a Moderating Variable simultaneously have a significant effect on individual tax compliance.
THE INFLUENCE OF FEAR OF MISSING OUT (FOMO) ON IMPULSE BUYING WITH PRODUCT UNIQUENESS AS A MODERATING VARIABLE Maharani, Dewi; ZA, Saida Zainurossalamia; Asnawati, Asnawati; Putra, Johni Eka; Desembrianita, Eva
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.v8i3.14309

Abstract

ABSTRACT This research is quantitative research with an exploratory approach, namely an approach that uses a number of previous studies as the main foundation to strengthen the new arguments that the researcher has designed. The previous research referred to in this article is . The data used in this research is primary data that researchers obtained from Tiktokshop, Shopee and Marketplace consumers. The data used in this research was analyzed using the smart PLS 4.0 analysis tool. The result in this article show the Fear of Missing Out variable can have a positive relationship and a significant influence on Impulsive Buying Decisions because the P-Values value is positive and is below the 0.05 significance level, namely 0.006 . This can be caused by the greater the Fear of Missing Out, consumers are more targeted, want to follow trends, and make impulsive purchasing decisions. In the next line, which is also a different formulation from the two studies above, is the Product Uniqueness variable which is believed to moderate the influence of the Fear of Missing Out variable on Impulsive Buying Decisions. This can be proven because the P-Values value is positive and is below the 0.05 significance level, namely 0.000, more significant than the direct test of 0.006. These results indicate that curiosity, desire to buy, and the feeling of not wanting to miss the trend will increase if FOMO is accompanied by a unique product that attracts consumers. Thus the first and second hypotheses in this research can be accepted. Keywords: Fear of Missing Out, Impulse Buying, Product Uniequeness
ANALISIS KINERJA SISTEM PEMUNGUTAN DAN PENGAWASAN PENERIMAAN PAJAK HIBURAN DALAM ISU KENAIKAN TARIF PAJAK HIBURAN (STUDI KASUS : BAPENDA KAB. NGANJUK) Yulenda, Madona; Seputro, Hanif Yusuf
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.v8i3.14310

Abstract

This research was conducted with the aim of analyzing the entertainment tax collection and supervision system carried out by the Nganjuk Regency Bapenda, finding out the truth of the issue of increasing entertainment tax rates, and knowing the entertainment tax revenue after the latest regulations. In this study, a qualitative method with a descriptive approach is used. The data collection methods applied to this study are interviews and documentation. The results of this study explain that the issue of tax increases is true and is widely discussed. So that it triggers a change in the entertainment tax rate. The latest tariff is applied as of January 2024. As a result, entertainment tax revenue and PAD revenue before and after the change in the entertainment tax rate triggered the revenue performance, both experienced ups and downs. This is due to the level of compliance from taxpayers. The Self Assessment system is a system implemented by the Nganjuk Regency Bapenda in the entertainment tax collection process. Then the entertainment tax revenue supervision system often encounters problems caused by irresponsible taxpayers. However, the bapenda has presented a solution to overcome this problem. Keywords : Entertainment Tax, Collection System, Revenue Staffing, Tax Rate
Pengaruh Profitabilitas, Gender Diversity, Intellectual Capital, Kepemilikan Manajerial, dan Kualitas Audit terhadap Nilai Perusahaan Kusuma Putri, Annisa; Trisnawati, Rina
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.v8i3.14312

Abstract

The value of the company is the achievement of certain company conditions based on public trust in the company after going through the process of operational activities from the beginning of establishment until now. This study aims to examine the effect of profitability, gender diversity, intellectual capital, managerial ownership, and audit quality on the value of the company. This type of research is quantitative research. The population in this study is all state-owned companies listed on the IDX in 2019-2022, as many as 27 companies. Sample selection using purposive sampling method. The number of samples as many as 13 companies with data analyzed as many as 46 data. The Data used is secondary data derived from the annual financial statements of state-owned companies listed on the IDX in 2019-2022. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that profitability, gender diversity, and managerial ownership do not affect the value of the company, while intellectual capital, and audit quality affect the value of the company.