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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 Perempuan dalam Pengembangan Wakaf di Persyarikatan Muhammadiyah DIY Sari, Fitria Nurma; Rohman, Hilma Fanniar
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.v8i3.14811

Abstract

The main contribution of this research is to reveal the fundamental factors that influence women's intentions in distributing their waqf through the Muhammadiyah organization. The strong reason this research was carried out was because of the potential of waqf assets that could still be optimized to improve social welfare, economic empowerment and infrastructure development. If the biggest influencing factor for a person, especially women, in distributing waqf in the Muhammadiyah organization can be researched, it will be able to help the Muhammadiyah Association and similar organizations to better understand the role of women, especially in the aspect of waqf development, and design more inclusive strategies to encourage greater women's participation. in future waqf activities. The type of research used is field research with quantitative research methods. The data used is primary data using a questionnaire technique which was distributed to 30 female wakif respondents who had the intention to donate to the DIY Muhammadiyah Association. The number of variables studied is 7 variables, which are the dependent variables, namely understanding of waqf products, religiosity, transparency of financial reports, reputation of the Institution, ease of access, loyalty as a member as well as the variable interest in waqf as the independent variable. The sampling method in this research used a sampling technique, namely purposive sampling of female waqifs who were members of the Muhammadiyah DIY organization. The analysis method uses descriptive statistics and inferential statistics as well as multiple linear regression analysis with SPSS 26.0 software. The results of this research show that the variables influencing understanding of waqf products, religiosity, transparency of financial reports, reputation of the institution, program innovation, ease of access, and aspects loyalty as a member have a significant effect on interest in waqf with a significance value of 0.030 which is smaller than the significance used. namely 0.05 or 5%. Partially, the variables understanding waqf products, religiosity, ease of access, and the variable loyalty as a member have a significant effect on interest in waqf, while other variables such as transparency of financial reports, and institutional reputation variables do not have a significant effect on interest in waqf.
PENGARUH PERSONAL COST, KOMITMEN ORGANISASI, TEKANAN KETAATAN, DAN DUKUNGAN ORGANISASI TERHADAP WHISTLEBLOWING Amelia, Riska; Indriani, Poppy
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.v8i3.14825

Abstract

Even now today, organizations almost never use whistleblowing, despite the many dangers that whistleblowers may face. As a result, it can be very difficult to find out about any fraudulent activity taking place within the company. The aim of this research is to identify the variables that influence the decision of KONI Sumsel employees to report violations. The research population consisted of 40 South Sumatra KONI personnel, and 32 people were selected using a non-probability selection method known as saturated sampling to be used as samples. Quantitative research is the research methodology used. A Likert scale was used for data collection, and SPSS version 26 software was used for the multiple linear regression data processing approach. The research findings show that although personal costs, organizational commitment, and compliance pressure do not influence employees' intention to report errors, the organizational support variable has a positive and significant influence.
STRATEGI PEMBERDAYAAN MASYARAKAT MELALUI PENGEMBANGAN DESA WISATA KAMPOENG LAMA Tambunan, Ayu Anggraini; Purwoko, Agus; Rambe, Wahyudi; Bahri, M. Irvanni
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.14830

Abstract

Community empowerment has long been a primary focus in the tourism industry. Empowering local communities in the development of tourist villages should contribute to the overall well-being of the community. Denai Lama Village is a potential tourist village suitable for development and can serve as a platform for local community empowerment, enhancing positive aspects and providing benefits to the community. This study aims to analyze the empowerment of the Denai Lama Village community through the Kampoeng Lama tourist village. The research employs a descriptive methodology with a qualitative approach. Data collection techniques include field observations, interviews, and documentation. Data analysis is conducted through data reduction, data presentation, conclusion drawing, and verification. The findings of this study lead to the conclusion that the development of the Kampoeng Lama tourist village in Denai Lama Village has become a platform for community empowerment, providing positive benefits in social, cultural, and economic aspects. The community also utilizes local wisdom as the main attraction in the Kampoeng Lama tourist village. Community empowerment is carried out by focusing on capacity building, the role and initiative of the community as subjects or actors, enhancing the position and quality of community involvement/participation in tourism development, and increasing the positive benefits of tourism development for social, economic, and cultural welfare. This tourist village has fulfilled the 4A components (attraction, accessibility, amenity, ancillary) as requirements for tourism development.
Pengaruh Kompetensi Sumber Daya Manusia dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan PTPN VII Cinta Manis Saparingga, Yolan; Noviardy, Andrian
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.v8i3.14832

Abstract

Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh kompetensi sumber daya manusia dan sistem pengendalian internal terhadap kualitas laporan keuangan PTPN VII Cinta Manis. Penelitian ini menggunakan metode deskriptif dengan pendekatan kuantitatif. Jumlah sampel yang diambil dalam penelitian ini sebanyak 36 responden. Teknik pengambilan sampel dilakukan dengan pendekatan nonprobability sampling yaitu purposive sampling. Temuan penelitian ini adalah kompetensi sumber daya manusia terhadap kualitas laporan keuangan pada pegawai PTPN VII Cinta Manis tidak terdapat pengaruh yang signifikan yang ditandai dengan nilai signfikansi sebesar 0,456 > 0.05. Sistem pengendalian internal terhadap kualitas laporan keuangan pada pegawai PTPN VII Cinta Manis terdapat pengaruh yang positif dan signifikan yang ditandai dengan nilai signfikansi sebesar 0,000 < 0.05. Implikasi dari penelitian ini diharapkan dapat meningkatkan minat peneliti selanjutnya untuk melakukan pengembangan penelitian dengan menambahkan variabel yang diduga mempengaruhi kualitas laporan keuangan perusahaan, seperti teknologi informasi. Keywords : Kompetensi Sumber Daya Manusia, Sistem Pengendalian Internal, Kualitas Laporan Keuangan
PERANAN AKUNTANSI PERTANGGUNGJAWABAN BIAYA PADA BADAN PERENCANAAN, PEMBANGUNAN, RISET DAN DAERAH Waroh, Vety Muna; Bullah, Habi
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.v8i4.14852

Abstract

The Planning, Development, Research and Regional Agency (Bapperida) was formed based on the needs, development and progress of the government sector and specifically assists regional governments in implementing development in the government sector. Responsibility accounting is an accounting system that assigns responsibility to a responsibility center which will ultimately be measured to determine the performance of the center concerned. The research used in this article is descriptive with a qualitative approach. Based on the results obtained from Bapperida Pamekasan's calculations and the results of the author's interview, it can be explained that in 2021 the percentage was 87.01%, in 2022 the level of effectiveness experienced a quite drastic increase, namely 8.09% to 95.10%. In 2023 the level of effectiveness will decrease by 2.1% to 97.20%, this exceeds the percentage value of the level of effectiveness in 2021. So the trend in the role of cost responsibility accounting in the Planning, Development, Research and Regional Agency of Pamekasan Regency can be said to be in the criteria effective so the results of this study are considered positive. Keywords: Responsibility accounting, Bappeda
DAMPAK PENERAPAN GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP PROFITABILITAS DENGAN GOOD GOVERNANCE SEBAGAI VARIABEL MODERASI Fadhlurrahman, Helmi Attariq; Zulfikar, Zulfikar
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.v8i3.14868

Abstract

This research aims to determine the effect of Green Accounting, Environmental Performance with Good Corporate Governance as measured by the Board of Directors and Audit Committee on Profitability. The research method used is a quantitative method. The population used in this research is Manufacturing Sector Companies Listed on the Indonesian Stock Exchange in 2020-2022. The sampling technique used in this research is purposive sampling consisting of 135 Manufacturing Sector Companies Listed on the Indonesia Stock Exchange in 2020-2022. The results of this research indicate that Green accounting has no effect on profitability. that Environmental Performance Influences Profitability. Good corporate governance as measured by the number of board of directors does not strengthen the relationship between green accounting and profitability. Good corporate governance as measured by the number of audit committees does not strengthen the relationship between green accounting and profitability. Good corporate governance as measured by the number of board of directors does not strengthen the relationship between environmental performance and profitability. Good corporate governance as measured by the number of audit committees does not strengthen the relationship between environmental performance and profitability.
THE INFLUENCE OF PRODUCT DESIGN ON PURCHASING DECISIONS WITH BRAND IMAGE AS A MODERATING VARIABLE Prilosadoso, Basnendar Herry; Yani, Indri; Yuliana, Ana; Mahmuddin, Mahmuddin; Belani5, Sriwanti
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.v8i3.14895

Abstract

This research is a quantitative study with an explanatory approach, namely an approach that relies on a number of previous studies as the main reference for analyzing, varying, and refining the research being conducted. The data in this article is primary data that researchers obtained from a number of credible sources, namely Suzuki Sales Marketing spread throughout Indonesia as many as 500 people. The data were analyzed using the smart PLS 4.0 analysis tool with the following hypothesis. The result in this article show that the results go hand in hand with the hypothesis because the P-Values are positive and are at a significance level of 0.05, namely 0.014. This indicates that the better the Product Design, the more consumers will be attracted to decide to make a Purchase Decision. Next, in the next line, it can be concluded that the Brand Image variable can moderate the influence of the Product Design variable on Purchasing Decisions because the same thing is that the P-Values are positive and below the significance level of 0.05, namely 0.00. Thus, it can be concluded that the first and second hypotheses in this article can be accepted. Keywords: Product Design, Purchasing Decisions, Brand Image
THE EFFECT OF BURNOUT ON EMPLOYEE PERFORMANCE WITH WORKLOAD AS A MODERATING VARIABLE Idrus, Syech; Pulungan, Delyana Rahmawany; Muliany, Febriyan; Irdhayanti, Efa
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.v8i3.14896

Abstract

ABSTRACT This research is a quantitative study with an explanatory approach. The data used in this study use primary data that researchers obtained from 500 MDP Store employees spread throughout Indonesia obtained by means of an online questionnaire and sent via the respondents' WhatsApp accounts. The questionnaire contains 5 statements, namely strongly agree statements, agree statements, normal/so-so statements, disagree statements, and strongly disagree statements on the 10 questionnaires submitted. The data were analyzed using the smart PLS 4.0 analysis tool. The result in this article show that each hypothesis used in this article can be accepted and proven, namely that the Job Saturation variable can affect Employee Performance and the Workload variable can strengthen the influence of the Job Satisfaction variable on Employee Performance. Based on the results of the third table of the Path Coefficient above, it shows that the Burn Out variable can have an influence on Employee Performance, but it is negative because the T-Statistic value is above 1,960 but negative, namely -6,782 and the P-Values are below the significance level of 0.05, namely 0.036. From these results, it can be concluded that the more bored employees are at work, the more employee performance will decrease or erode.. In addition, in the next row, the Workload variable can strengthen the influence of Job Saturation on Employee Performance in a negative direction because the T-Statistic value is above 1.960, which is -10.232 and the P-Values are below the significance level of 0.05, which is 0.000. This means that the more Employee Workload can make employees more bored in working so that Employee Performance can decrease. Thus, the first and second hypotheses in this article can be accepted. Keywords: Burnout, Employee Performance. Workload
KOMPORASI AKURASI SPRINGATE DAN ZMIJEWSKI UNTUK MENDETEKSI FINANCIAL DISTRESS (Studi pada Perusahaan LQ45 yang Terdaftar di BEI tahun 2021-2023) Islamiyati, Dian
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.v8i3.14898

Abstract

ABSTRAK Tujuan dari penelitian ini adalah untuk membuktikan secara empiris akurasi dua model Financial Distress antara analisis Springate dan Zmijewski pada perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia tahun 2021 - 2023. Jenis penelitian ini ialah penelitian kuantitatif dan data yang digunakan ialah data sekunder. Populasi penelitian ini ialah seluruh perusahaan LQ45 yang terdaftar di BEI tahun 2021-2023. Teknik pengambilan sampel dilakukan dengan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan, diperoleh sampel sebanyak 28 perusahaan dengan tahun pengamatan 3 tahun. Jumlah data yang diteliti 84 laporan perusahaan. Hasil perhitungan tingkat akurasi dan type error yang telah dilakukan menunjukkan bahwa tingkat akurasi model springate 65% dengan type error 35% dan tingkat akurasi model zmijewski 92% dengan type error 8%. Dengan memperhatikan tingkat akurasi dan type error kedua model tersebut menunjukkan bahwa tingkat akurasi model Zmijewski lebih tinggi dari model Springate. Kata kunci: Financial Distress, Springate, Zmijewski ABSTRACT The purpose of this study is to empirically prove the accuracy of two Financial Distress models between Springate and Zmijewski analysis in LQ45 companies listed on the Indonesia Stock Exchange in 2021-2023. This type of research is quantitative research and the data used is secondary data. The population of this study is all LQ45 companies listed on the IDX in 2021-2023. The sampling technique was carried out using purposive sampling technique. Based on the predetermined criteria, a sample of 28 companies was obtained with an observation year of 3 years. The amount of data studied was 84 company reports. The results of the calculation of the level of accuracy and type of error that have been carried out show that the level of accuracy of the Springate model is 65% with a type of error of 35% and the level of accuracy of the Zmijewski model is 92% with a type of error of 8%. By paying attention to the level of accuracy and type of error of the two models, it shows that the level of accuracy of the Zmijewski model is higher than the Springate model. Keywords: Financial Distress, Springate, Zmijewski
THE INFLUENCE OF PRODUCT UNIQUENESS ON PURCHASING DECISIONS WITH BRAND AMBASSADOR AS A MODERATING VARIABLE Resmawa, Ira Ningrum; Agrina, Camelia Rizki; Akbarina, Farida; Suratman, Suratman; Nurdin, Nurdin; Munir, Abdul Razak
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.v8i3.14899

Abstract

Abstract This research is a quantitative study with an explanatory approach, namely an approach that relies on a number of previous studies as an initial foundation for building articles with the latest variations. The data used in the article is primary data that researchers obtained from 500 JNT employees spread throughout Indonesia. The data that was successfully collected was analyzed using the smart PLS 4.0 analysis tool. The result in this reserach show that the researcher's assumption regarding the Product Uniqueness variable can have a positive relationship direction and a significant influence on Purchasing Decisions can be accepted because the P-Vlues value is positive and below the significance level of 0.05, namely 0.014. In the second hypothesis, the researcher speculates with various credible research sources that the Brand Ambassador variable can strengthen the influence of the Product Uniqueness variable on Purchasing Decisions. The results of the second row of the third table of the Path Efficiency above show concomitant results because the P-Values also point to positive and are below the significance level of 0.05, namely 0.000, which is more significant than direct testing of 0.014. This indicates that the better the Brand Ambassador owned by a product, the more the product is known to the public until it can finally strengthen the occurrence of Purchasing Decisions. Thus, the first and second hypotheses in this study can be accepted and proven. Keywords: Product Uniqueness, Purchasing Decisions , Brand Ambassador

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