cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
M Hasan Ma'ruf
Contact Email
hasan.stie.aas@gmail.com
Phone
+6281802579955
Journal Mail Official
journal.stie.aas@gmail.com
Editorial Address
Jln Slamet Riyadi No. 361 Windan Makamhaji, Kartasura, Sukoharjo
Location
Kota surakarta,
Jawa tengah
INDONESIA
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
 286   287   288   289   290 
STRATEGI VALUE INVESTING: ANALISIS RETURN SAHAM UNDERVALUED BERDASARKAN RASIO KEUANGAN DI BURSA EFEK INDONESIA Yoga Pradita, Rasyiid
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18286

Abstract

This study is motivated by the misalignment between stock market prices and their intrinsic values, which creates opportunities for fundamental-based investment strategies, particularly value investing. The objective of this research is to examine the effect of fundamental indicators commonly used in value investing on stock returns in the Indonesia Stock Exchange (IDX). The research sample was determined through a screening process of all listed stocks on August 16–18, 2025, using closing prices as of August 15, 2025. The screening applied criteria including Price to Earnings Ratio (PER) below the market average (IDX PER = 13.55), Price to Book Value (PBV) < 1, positive Earnings Per Share (EPS), positive three-year growth of EPS (CAGR EPS), and Return on Equity (ROE) > 10%, resulting in 41 undervalued stocks as the final sample. Data were analyzed using multiple linear regression with SPSS version 25 after passing the classical assumption tests. The results indicate that individually PER, PBV, EPS, and ROE do not have a significant effect on stock returns. However, simultaneously, the four variables significantly influence stock returns with a significance value of 0.041 (<0.05). The coefficient of determination (R²) of 0.236 indicates that 23.6% of the variation in stock returns is explained by the model, while the remaining 76.4% is influenced by other factors outside the research model. These findings imply that value investing strategies in Indonesia require a multi-indicator approach and cannot rely solely on a single financial ratio.
THE INFLUENCE OF INCOME AND THE LEVEL OF CONGREGANTS' TRUST ON THE INTEREST IN DONATING AT AL AQSHA GRAND MOSQUE KLATEN Purwanti, Titik
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18287

Abstract

The purpose of this study is to determine the effect of income and the level of trust of congregants on the interest in giving alms at Al Aqsha Mosque in Klaten. The research method used is a quantitative method. Questionnaires were used to collect data for this investigation. The population is the main focus of the researcher, namely all adult congregants of Al Aqsha Grand Mosque in Klaten. This study used a probability sampling methodology strategy and multivariate analysis. There are thirteen factors examined in this study, including three indicators related to income, seven indicators related to the level of trust, and three indicators related to interest. In this study, the recommended number of sample members is the number of factors studied multiplied by 8, which is 104 respondents. The results of the study indicate that the income variable does not have a significant effect on the interest in giving alms. Meanwhile, the variable of Trust Level partially has a significant effect on the interest in giving alms. It refers to a person's level of trust in relying on others in whom they have confidence. This trust arises from perceptions formed through learning and experience, such as the congregants of Al Aqsha Grand Mosque towards the mosque management. By granting this trust, more congregants entrust their alms for those in need. A high level of trust in the mosque management becomes a factor in an individual's willingness to give alms, and the transparency of the mosque's financial management to the congregants is also an important factor in attracting someone's interest in giving alms.
SYSTEMATIC LITERATURE REVIEW (SLR): FENOMENA IMPULSIVE BUYING DALAM LAYANAN BUY NOW PAY LATER (BNPL) SHOPEE DARI PERSPEKTIF EKONOMI SYARIAH Selvina Adhani, Adinda; Nurhayati; Mugiyati
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18289

Abstract

The rapid expansion of e-commerce and digital financial services has transformed consumer behavior, particularly among Generation Z. One notable innovation is the Buy Now Pay Later (BNPL) system, known on the Shopee platform as Shopee PayLater. While this feature offers flexibility and instant access to goods, it also increases impulsive buying behavior and overconsumption, raising concerns from the perspective of Islamic economics. This study aims to analyze the phenomenon of impulsive buying through Shopee PayLater using the Systematic Literature Review (SLR) method. Fifteen academic articles published within the last five years were reviewed to explore the relationship between BNPL services, consumer behavior, and Islamic economic values. The findings reveal that BNPL significantly contributes to impulsive purchases and potential financial instability among young consumers. From the perspective of Maqashid Syariah, such behavior is associated with israf (extravagance) and gharar (uncertainty), which contradict the principle of protecting wealth (hifz al-mal). The study concludes that strengthening Islamic financial literacy is essential to prevent excessive consumption in the digital economy and to ensure that financial practices remain aligned with ethical and sustainable Islamic principles.
DETERMINASI PENGUNGKAPAN EMISI KARBON OLEH PERUSAHAAN ENERGI DAN TRANSPORTASI: KAJIAN ATAS KARAKTERISTIK INTERNAL DAN EKSPSOUR MEDIA Purwaningsih, Endang; Suwasono, Heru
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18290

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh umur perusahaan, ukuran perusahaan, profitabilitas, dan media exposure terhadap pengungkapan emisi karbon pada perusahaan sektor energi dan transportasi yang terdaftar di Bursa Efek Indonesia periode 2019–2023. Metode penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis regresi linear berganda. Sampel penelitian terdiri dari 128 perusahaan yang ditentukan melalui metode purposive sampling. Hasil penelitian menunjukkan bahwa ukuran perusahaan, profitabilitas, dan media exposure berpengaruh signifikan terhadap pengungkapan emisi karbon. Sementara itu, umur perusahaan tidak memiliki pengaruh yang signifikan. Penelitian ini memberikan implikasi penting bagi para pemangku kepentingan terutama dalam mendorong transparansi dan akuntabilitas perusahaan terkait tanggung jawab lingkungan.
ANALISIS BIBLIOMETRIK PENERAPAN PRINSIP SYARIAH PADA PSAK 108 (ASURANSI SYARIAH) MENGGUNAKAN VOSVIEWER Ade Purnama, Eftry; Inda Fadhila Rahma, Tri; Nurwani
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18351

Abstract

This study aims to identify research trends, keyword occurrences, and author collaborations related to the application of sharia principles in PSAK 108 to Islamic insurance during the 2019–2024 period using a bibliometric approach. This study is the first bibliometric analysis related to PSAK 108 using VOSviewer, presenting a visual mapping of thematic networks and collaborations. Data were collected through Google Scholar, analyzed using Publish or Perish (version 8), and visualized with VOSviewer (version 1.6.19). This study used a bibliometric review method with keyword-based searches and co-occurrence mapping, producing output in CSV and RIS formats. A total of 323 articles were analyzed. The results show a peak in publications in 2023, six keyword clusters were found, and author collaborations are still limited. Dominant keywords include "PSAK", "sharia principles", and "Islamic insurance", indicating a continuously evolving research focus. This research is useful in the fields of Islamic accounting, Islamic finance, financial policy, Islamic insurance, and academic curriculum development. These findings are relevant for researchers, practitioners, policymakers, and educators in the Islamic financial system. This study enriches the literature with structured insights and uncovers under-researched areas in Islamic accounting and insurance.
OPTIMALISASI AKUNTANSI KEUANGAN DAERAH DALAM MENINGKATKAN EFEKTIVITAS PEMUNGUTAN PAJAK DAN KEMANDIRIAN FISKAL KABUPATEN BERAU, KALIMANTAN TIMUR Hasyim, Wahid
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18356

Abstract

Kemandirian fiskal daerah merupakan kapabilitas esensial dalam mewujudkan pemerintahan lokal yang berkelanjutan dan responsif terhadap kebutuhan masyarakat. Penelitian ini menganalisis nexus antara sistem akuntansi keuangan daerah dengan efektivitas pemungutan pajak dan kemandirian fiskal Kabupaten Berau. Melalui pendekatan naratif sintesis terhadap literatur empiris terkini, kajian ini mengidentifikasi gap penelitian signifikan dalam penerapan standar akuntansi pemerintahan berbasis accrual dan implementasi sistem informasi keuangan terintegrasi di wilayah Kalimantan Timur. Data sekunder dari Direktorat Jenderal Perimbangan Keuangan (2020–2024) menunjukkan rata-rata rasio kemandirian fiskal Kabupaten Berau mencapai 28,4%, jauh di bawah target nasional 50%. Sementara itu, efektivitas pemungutan pajak daerah hanya mencapai 71,2% pada tahun 2023, dengan kontribusi pajak tanah dan bangunan (PBB) sebesar 18% dari total pendapatan asli daerah (PAD). Penelitian ini mengusulkan framework holistik berbasis teknologi keuangan digital (fintech) dan reformasi institusional untuk meningkatkan akurasi pelaporan keuangan, transparansi data pajak, dan optimalisasi basis pajak potensial. Solusi inovatif mencakup implementasi sistem akuntansi berbasis cloud computing, integrasi data real-time dengan sistem informasi manajemen pajak regional, dan penguatan kapasitas sumber daya manusia melalui pelatihan berkelanjutan berbasis kompetensi internasional. Temuan penelitian ini memberikan implikasi praktis bagi pengambilan kebijakan di level pemerintah daerah dan kontribusi teoritis bagi literatur akuntansi sektor publik di Asia Tenggara.
ANALISIS SELF ASSESMENT SYSTEM, OFFICIAL ASSESSMENT SYSTEM DAN WITHHOLDING ASSESMENT SYSTEM TERHADAP KEPATUHAN FORMAL WAJIB PAJAK Octavia Rosa Indriana; Fauzan
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18375

Abstract

This study aims to find out how formal taxpayer compliance is impacted by the official assessment, withheld assessment, and self-assessment methods, as well as any potential roadblocks. This study used primary data as its data type. By selecting 100 respondents from the general public, the data was collected directly from taxpayers who were registered at the Karanganyar Pratama Tax Office (KPP Pratama Karanganyar). Convenience sampling was the sampling method employed. The study's data source was a questionnaire that was distributed to individual taxpayers who were enrolled at the Karanganyar Pratama Tax Office. The scores for every indicator variable were also included in the questionnaire. The findings of this study corroborate those of Endang's (2017) investigation, which found that as trust is the foundation of an activity, it is one of the most crucial factors for tax officials to take into account when trying to improve taxpayer compliance. If taxpayers think that tax authorities are opportunistic or self-serving, they will be unwilling to pay taxes. According to the author's research, the previous multiple linear analysis results produced a constant value of 2.88 with positive parameters, meaning that the compliance variable's value would have increased by 2.88 if all independent variables or x were zero. Keywords : Self Assesment System, Official Assessment System, Withholding Assesment System, Formal Taxpayer Compliance
BALANCED SCORECARD REIMAGINED: STRATEGI MULTIDIMENSI UNTUK KINERJA, KBERLANJUTAN, DAN TRANSFORMASI DIGITAL Lusy; Hermanto, Yustinus Budi; Yuliana Sri Purbiyati; Monica Candra Tjahjono
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18037

Abstract

This study synthesizes eight recent articles that repositon the Balanced Scorecard (BSC) from merely a performance measurement tool to a multidimensional, adaptive, and strategically relevant management system in the digital era. Through a multi-method and interdisciplinary approach, the article demonstrates how BSC has evolved by integrating sustainability aspects (ESG), digital transformation, and various sectoral contexts, including SMEs, the public sector, education, and post-pandemic industries. The findings reveal that the Sustainability Balanced Scorecard (SBSC) has become a more inclusive model, addressing stakeholder interests and responding to market and technological dynamics. This article offers not only theoretical contributions, by combining BSC, ESG, contingency, and dynamic capabilities theories; but also practical implications for managers, academics, and system developers to adopt a more flexible, measurable, and sustainable strategic framework.
Pengaruh Corporate Governance Terhadap Pelaporan Environmental, Social, And Governance (ESG) Pada Perusahaan Sektor Energi Indonesia Dhea Nabillah Widayanti; Mega Silvia; Emilia Gustini; M. Titan Terzaghi
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18187

Abstract

This study investigates the influence of corporate governance elements based on the ASEAN Corporate Governance Scorecard (ACGS) on Environmental, Social, and Governance (ESG) reporting in Indonesian energy sector companies. The research uses five key governance elements: shareholder rights, equitable treatment of shareholders, the role of stakeholders, disclosure and transparency, and board responsibilities. The study focuses on 53 energy companies listed on the Indonesia Stock Exchange for the period 2022–2023. A quantitative approach was applied, using content analysis to assess ESG reporting quality based on the indicators from the Indonesian Ministry of Finance. The results aim to identify which governance components most significantly impact ESG disclosure practices. The findings are expected to offer insights for regulators, investors, and companies in enhancing governance standards and sustainability practices, particularly in environmentally critical sectors like energy. Keywords : corporate governance, ASEAN Corporate Governance Scorecard, ESG reporting, sustainability, energy sector
PENGARUH LITERASI KEUANGAN, GAYA HIDUP, DAN KEMAMPUAN AKADEMIK TERHADAP PENGELOLAAN KEUANGAN MAHASISWA DENGAN FINANCIAL ATTITUDE SEBAGAI VARIABEL MEDIASI Septiani, Putri; helmi, sulaiman
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18250

Abstract

This research highlights the importance of student financial management which is influenced by financial literacy, lifestyle, and academic ability, with financial attitude as mediation. Using a quantitative method based on SEM-PLS in undergraduate students, the results of the study show that financial literacy and academic ability have a significant effect on financial management through financial attitude, while consumptive lifestyles tend to be weakening. It is recommended that students improve their literacy and positive financial attitudes and control their lifestyle, while universities can support through financial education programs. The limitation of the study lies in the sample that only includes Bina Darma University.

Page 288 of 302 | Total Record : 3017

 286   287   288   289   290 

Filter by Year

2017 2026


Reset
Filter By Issues
All Issue Vol. 10 No. 1 (2026): EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA Vol 9, No 1 (2025): EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA Vol 7, No 1 (2023): EDUNOMIKA : Vol. 07, No. 01, 2023 Vol. 7 No. 1 (2023): EDUNOMIKA : Vol. 07, No. 01, 2023 Vol 7, No 2 (2023): EDUNOMIKA Vol. 7 No. 2 (2023): EDUNOMIKA Vol. 6 No. 2 (2022): EDUNOMIKA : Vol. 06, No. 02, 2022 Vol 6, No 2 (2022): EDUNOMIKA : Vol. 06, No. 02, 2022 Vol 6, No 1 (2022): EDUNOMIKA : Vol. 06, No. 01, 2022 Vol 5, No 1 (2021): EDUNOMIKA : Vol. 05, No. 01, 2021 Vol 5, No 02 (2021): EDUNOMIKA : Vol. 5, No. 2, 2021 Vol 4, No 02 (2020): EDUNOMIKA : Vol. 04, No. 02 Agustus 2020 Vol 4, No 01 (2020): EDUNOMIKA, VOL. 04, NO. 01, Februari 2020 Vol 3, No 02 (2019): EDUNOMIKA, VOL. 03, NO. 02, Agustus 2019 Vol 3, No 01 (2019): EDUNOMIKA, Vol. 03, No. 01, Februari 2019 Vol 2, No 02 (2018): EDUNOMIKA, Vol. 02, No. 02, Agustus 2018 Vol 2, No 01 (2018): EDUNOMIKA, Vol. 02, No. 01, Februari 2018 Vol 1, No 02 (2017): EDUNOMIKA, Vol. 01, No. 02, Agustus 2017 Vol 1, No 01 (2017): EDUNOMIKA, Vol. 01, No. 01, Februari 2017 More Issue