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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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PENGARUH SISTEM PEMBAYARAN ONLINE, POLA GAYA HIDUP, DAN PENGETAHUAN KUANGAN TERHADAP PERILAKU KEUANGAN PADA GENERASI Z DIKOTA PALEMBANG MELANI OKTAVIA; ANDRIAN NOVIARDY
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.v9i4.18252

Abstract

The rapid advancement of digital technology has significantly influenced the financial behavior of young people, particularly Generation Z, who have grown up in an era of speed and convenience. In Palembang City, the rising trend of online payment usage and consumer-oriented lifestyles is not yet accompanied by sufficient financial understanding. This study aims to examine the influence of online payment systems, lifestyle patterns, and financial knowledge on the financial behavior of Generation Z. A quantitative approach was employed using Structural Equation Modeling with the Partial Least Squares (SEM-PLS) technique, involving 400 respondents. This study focused on individuals aged 17 to 18 only. The findings indicate that online payment systems do not significantly affect financial behavior, while lifestyle patterns have a significant but weak influence. Financial knowledge emerges as the most dominant and significant factor. In conclusion, financial literacy plays a crucial role in fostering healthy financial behavior among today’s younger generation.
Pengaruh Sosialisasi SAK-EP, Tingkat Pendidikan Pemilik, dan Pemahaman Akuntansi Terhadap Implementasi SAK-EP Pada UMKM Di Kota Palembang Fernanda; Nafsiah, Siti Nurhayati
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.v9i4.18253

Abstract

The Financial Accounting Standards for Entities Without Public Accountability (SAK EP) were introduced to help micro, small, and medium enterprises (MSMEs) prepare financial statements that are simple yet in line with accounting standards. However, their implementation remains relatively low in practice. This study aims to examine the influence of socialization activities, owners’ educational background, and accounting knowledge on the implementation of SAK EP among MSMEs in Palembang City. A quantitative approach was applied using multiple linear regression analysis, with data collected through questionnaires distributed to MSME owners. The findings reveal that both the educational level of business owners and their accounting understanding significantly affect the adoption of SAK EP, whereas socialization does not have a significant impact. These results support the Theory of Planned Behavior, emphasizing that perceived behavioral control plays a crucial role in shaping accounting practices. The implication is that improving accounting literacy and providing technical training are more effective strategies than relying solely on administrative socialization to enhance the application of SAK EP. Keywords : SAK EP, MSMEs, education, accounting understanding, socialization
PENGARUH KEPEMIMPINAN, LINGKUNGAN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI PEMERINTAH KANTOR KECAMATAN DUREN SAWIT JAKARTA TIMUR Mario
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.v9i4.18334

Abstract

Human Resource Management (HRM) at the sub-district level is an effort to manage the apparatus responsible for carrying out government duties within the sub-district. This study aimed to examine and analyze the influence of leadership, work environment, and work motivation on employee performance in Duren Sawit Sub-district, East Jakarta. This research falls into the explanatory research category, aiming to explain the causal relationship between the variables under study. Data collection was conducted through the distribution of questionnaires to predetermined respondents. To test the proposed hypothesis, multiple linear regression analysis was used because it is considered appropriate for analyzing the influence of more than one independent variable on the dependent variable. The sample selection was carried out using the accidental sampling method, which is a sampling technique based on anyone the researcher encounters by chance and is considered relevant as a data source. The number of samples collected in this study was 220 respondents. The results of the coefficient of determination test show that 26.9% of employee performance variations can be explained by leadership, work environment, and work motivation variables, while the remaining 73.1% is influenced by other factors outside this study. The F test shows that simultaneously the three independent variables have a positive and significant effect on employee performance, with a calculated F value of 27.876 which is greater than the F table of 3.040. Furthermore, the results of the t test show that leadership obtains a calculated t value of 5.271, work environment 5.511, and work motivation 3.558, all of which are greater than the t table of 1.132. Thus, partially leadership, work environment, and work motivation are proven to have a positive and significant effect on employee performance in Duren Sawit District, East Jakarta. Keywords: Leadership, Work environment, Work motivation, Employee Performance
ARISAN: PRAKTIK AKUNTANSI EMAK-EMAK Puspita, Maria Entina; Elen Krisnianda; Anggun Maulinda Suyatno
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.16859

Abstract

This study aims to detect accounting practices among mothers in the form of arisan according to the perspective of accounts receivable and investment accounting. The objects studied were the arisan actors of mothers in the PKK Mothers group in the RT 6 Mangunsari and RT 5 Kutowinangun Lor areas. The data collection technique used accidental sampling where the research respondents were arisan actors consisting of arisan administrators and arisan participant members who were willing to be studied during the study. The study used primary data in the form of questionnaires for 80 respondents and structured interviews with the arisan managers in the area. This study is a mixed study between a quantitative approach to process the types of accounting information owned by arisan actors and a qualitative approach in the form of interview results with the arisan actors studied. The results of the study show that arisan activities can reflect simple accounts receivable and investment accounting practices. Arisan in accounts receivable accounting is interpreted from the savings activity by its members, while in terms of investment, the motives of members to participate in arisan are to avoid inflation and the management of arisan also looks like an informal financial institution.
Education, Unemployment, Poverty on Economic Growth in East Java Province Ifa Azzahra Farhatannisa; Muhammad Wakhid Musthofa
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.17412

Abstract

Economic development in a country or region can be seen from several indicators of an economy, including unemployment, poverty and education. This study aims to analyze the influence of education, unemployment and poverty on economic growth in East Java Province for the period 2010-2023. The data sources used in this study are secondary data in the form of time series data . The method used is multiple linear regression analysis and Ordinary Least Square (OLS) estimation. The results of the study The t-test of education has a significant effect on economic growth in East Java, unemployment has a significant effect on economic growth in East Java and poverty has a significant effect on economic growth in East Java. The results of the F-test show that the variables Education, unemployment and poverty have a significant effect simultaneously on economic growth in East Java. Local governments, communities or the private sector can take strategic steps to improve the quality of education, reduce unemployment and can alleviate poverty problems in East Java.
Pengaruh Digital Marketing Dan Kualitas Produk Terhadap Keputusan Pembelian Di Era Media Sosial : Studi Pada K-Poppers Di Twitter Yang Membeli Album Seventeen Ameliya Della Rahmadani; Lukmanul Hakim; Handoyo W.N; Damsir
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.v9i4.18086

Abstract

Platform media sosial digunakan untuk periklanan di era digital. Media sosial dianggap sebagai salah satu cara paling sukses untuk menjangkau pelanggan dan telah menjadi komponen penting dari kampanye pemasaran. Karena kemampuan media sosial untuk memfasilitasi promosi yang lebih cepat, respon yang lebih baik, penelitian ini bertujuan untuk mengetahui pengaruh Pemasaran Digital, Kualitas Produk terhadap Keputusan Pembelian. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan metode asosiatif kausal. Sumber daya yang digunakan adalah data primer. Metode pengambilan sampel dalam penelitian ini adalah non-probability sampling dan menggunakan teknik purposive sampling. Responden dalam penelitian ini berjumlah 272 komunitas K-popers di Twitter. Uji pengumpulan data menggunakan uji validitas dan uji reliabilitas. Hasil penelitian ini menunjukkan bahwa Pemasaran Digital, Kualitas Produk berpengaruh signifikan terhadap Keputusan Pembelian.
Pertumbuhan Aset, Capital Expenditure dan Struktur Aset Serta Pengaruhnya Terhadap Kinerja Aset BUMN Rachmawati, Desiana; Fauziah, Rischa Inung; Wicaksana, Fandi Galang
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.v9i4.18122

Abstract

BUMN as a state-owned company is required to be managed transparently and responsibly, including in the utilization of assets. Furthermore, this study aims to provide a comprehensive understanding of the determinants of increasing BUMN asset performance with a focus on asset growth, capital expenditure and asset structure. Quantitative methods were determined to process data and analysis using the SEM-PLS model. The predictor variables used are asset growth (AGR), capital expenditure (CAPEX) and asset structure (STRA) with the dependent variable being asset performance (APERF). Secondary data is used in the form of audited financial reports and annual reports from 27 BUMN for the period 2022 to 2024. The research results show that AGR has a positive and significant influence on APERF, while CAPEX and STRA do not have a significant influence on APERF. The more the company's AGR increases, the better the APERF will be. Effectively managed AGR will encourage efficient use of resources, strengthen financial conditions and create greater added value. Meanwhile, CAPEX cannot directly determine the level of effectiveness of asset performance as a whole. STRA is not a key factor in increasing APERF, but only acts as a component that must be supported by the company's managerial capacity and operational strategy. Keyword: BUMN, asset growth, asset performance, asset structure, capital expenditure
Pengaruh Motivasi dan Perilaku Keuangan yang Di Moderasi Oleh Literasi Keuangan Terhadap Keputusan Investasi Mahasiswa Pascasarjana Annisa, Dian
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.v9i4.18185

Abstract

Investment plays an essential role in students’ financial management, especially in achieving long-term objectives. Nevertheless, investment choices are shaped by both internal and external influences. This research investigates how financial motivation and financial behavior affect the investment decisions of postgraduate students, with financial literacy acting as a moderating factor. The study applied a quantitative method by distributing surveys to 80 postgraduate students at Bina Darma University. Data were gathered using questionnaires and processed through SmartPLS analysis. The results indicate that financial motivation and financial behavior each have a positive influence on investment decisions. In addition, financial literacy significantly moderates the relationship between financial motivation and investment decisions, though it does not reinforce the effect of financial behavior. These findings underscore the relevance of improving students’ financial literacy to maximize the role of motivation in investing and highlight the necessity of continuous financial education to foster rational and strategic decision-making. Keywords: Motivation; Financial Behavior; Financial Literacy; Investment Decisions; Postgraduate Students
PENGARUH PENGUNGKAPAN KEY AUDIT MATTERS, STABILITAS KEUANGAN, DAN TEKANAN EKSTERNAL TERHADAP POTENSI KECURANGAN LAPORAN KEUANGAN Hesiya May Ghaisani
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.v9i4.18266

Abstract

Penelitian ini bertujuan untuk menganalisis potensi kecurangan dalam laporan keuangan melalui pengungkapan KAM, stabilitas keuangan, dan tekanan eksternal. Peran KAM saat ini menjadi perhatian karena memberikan gambaran mengenai temuan yang perlu menjadi perhatian dan bentuk dari transparansi audit. Stabilitas keuangan yang dimliki suatu perusahaan menggambarkan perusahaan memiliki kondisi keuangan yang baik dan sehat. Tekanan eksternal terjadi ketika pihak eksternal perusahaan memiliki harapan perusahan memberikan laporan dan kinerja keuangan yang baik. Penelitian ini adalah penelitian kuantitatif dengan sampel penelitian perusahaan sub sektor perbankan terdaftar di Bursa Efek Indonesia (BEI) 2023-2024. Hasil penelitian menunjukkan pengungkapan KAM, stabilitas keuangan, dan tekanan eksternal mempengaruhi potensi kecurangan laporan keuangan. Penelitian ini memberikan kontribusi pada literatur mengenai audit dan tata kelola perusahaan dalam mendeteksi faktor yang dapat mempengaruhi kecurangan laporan keuangan.
REPURCHASE INTENTION DITINJAU DARI STORE ATMOSPHERE, LIFESTYLE, DAN MEDIA SOSIAL (Studi Kasus Pada Kopi Kepi Solo) Budhi Hartanto; Abdul Halik; Siti Mujanah
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.v9i4.18423

Abstract

The purpose of this study was to determine the effect of store atmosphere, lifestyle and social media on repurchase intention in Kopi Kepi Solo. This type of research uses descriptive quantitative research. The variables in this study are store atmosphere, lifestyle and social media. The population in this study were all consumers of Kopi Kepi Solo. The sample in this study amounted to 100 people, using purposive sampling technique and data collection using a questionnaire using the coefficient of determination analysis technique, classical assumption test and multiple linear regression. The test results of multiple linear regression analysis show that store atmosphere has a significant effect on repurchase intention, lifestyle has a significant effect on repurchase intention and social media has a significant effect on repurchase intention. Three independent variables explained that store atmosphere, lifestyle and social media had an effect of 71.6% and the rest was influenced by other variables. Keywords: Store Atmosphere, Lifestyle, Social Media

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