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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 2,937 Documents
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SALES GROWTH SEBAGAI PEMODERASI PADA PENGARUH SOLVABILITAS DAN DEFERRED TAX EXPENSE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN DI INDONESIA Ervin Ervin Noviani
JURNAL ILMIAH EDUNOMIKA Vol 5, No 1 (2021): EDUNOMIKA : Vol. 05, No. 01, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v5i1.1970

Abstract

This study aims to analyze sales growth as a moderator of the effect of solvency and deferred tax expense on tax avoidance in mining companies in Indonesia. This research is a quantitative study with tax avoidance as the dependent variable. Tax avoidance is measured by the effective tax rate (ETR). The independent variables studied were soilvability and deferred tax expense and the moderating variable, namely sales growth. The sample of this research is 10 mining sector companies listed on the Indonesia Stock Exchange in 2016-2019. The sample was selected by purposive sampling method with certain criteria. Data analysis was performed by using classical assumption test and for hypothesis testing using multiple linear regression method. The results of this study indicate that sales growth is able to moderate the relationship of solvency to tax avoidance, sales growth is unable to moderate the relationship between deferred tax expense and tax avoidance, solvency has no significant effect on tax avoidance and deferred tax expense has a significant effect on tax avoidance Keywords : tax avoidance, sales growth, solvabilitas, deferred tax expense
LOYALITAS PELANGGAN TOKO AGNA JAYA PASAR LEGI DITINJAU DARI PELAYANAN, KETERIKATAN EMOSIONAL DAN GETHOK TULAR Yusuf Roni; Supawi Pawenang; Ratna Damayanti
JURNAL ILMIAH EDUNOMIKA Vol 4, No 02 (2020): EDUNOMIKA : Vol. 04, No. 02 Agustus 2020
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v4i02.1236

Abstract

Customer loyalty is the state of the customer begins to have a positive attitude to a brand, so that it raises a commitment to brand, and intends to make a repeat purchase in the future. This studyi aims to determine the effecti of service, emotional attachment and gethok tular on customer loyalty in Agna Jaya stores both partially and simultaneously. The population of this study is traditional market trades who are customers of Agna Jaya stores and take a sample of 40 respondents. The analysis technique in this study uses the method of multiple linear regresion analysis. The results showed that service, emotional attachment and gethok tular simultaneously influence customer loyalty. Partially service, emotional attachment and gethok tular havei a significanti effect on customeri loyalty. Keywords: Customer loyalty, iservice, emotional attachment, gethok tular
EKSISTENSI BISNIS TEMBAKAU DI MASA PANDEMI COVID-19 DI UD AL-MUSTHOFA Neli Hajar; Supriyanto Supriyanto; Ahmad Syaifudin
JURNAL ILMIAH EDUNOMIKA Vol 5, No 02 (2021): EDUNOMIKA : Vol. 5, No. 2, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v5i2.2446

Abstract

With the development of time in establishing a business, of course there are many challenges that must be faced and anticipated, one of which is competition. Business competition here, companies or business people are required to be more intensive in facing increasingly fierce competition. Business competition faced by entrepreneurs or business people does not only involve on a local basis but also involves business actors. The competition during the Covid 19 pandemic was no exception, which had a tremendous impact, thus hampering various areas of life. One of the sectors most affected is the economic sector. Competition in the business world as a benchmark in creating better and more valuable products, competition is a developmental stage of a cultural phenomenon that inevitably has to be passed, the most important thing is how to respond and prepare for the face because it is not easy to compete with other products, business actors are challenged to be more competitive strategically by increasing their ability to compete in domestic competition and also increasing their ability to compete professionally, with the right strategy that must be applied to ensure success through exploiting existing opportunities, one of them. The tobacco business is a very promising business, even though there are many challenges, but the tobacco business is able to survive the competition even during the Covid 19 pandemic.Of course, by creating innovations, creative ideas and loyalty to consumers are things that must be prioritized in order to be able to compete with actors. other businesses, in order for the survival of a tobacco business to survive and not be eroded by competition, this business actor has much to deal with, of course by creating solutions to overcome the problem of competition in the business itself, because tobacco is one of the most important agricultural commodities. high value.
PENGUNGKAPAN MANAJEMEN RISIKO DITINJAU DARI UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL, PROFITABILITAS DAN LEVERAGE (Studi pada Perusahaan Manufaktur yang Tercatat di BEI Tahun 2016-2018) Mohammad Hendro Leksmono
JURNAL ILMIAH EDUNOMIKA Vol 4, No 02 (2020): EDUNOMIKA : Vol. 04, No. 02 Agustus 2020
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v4i02.1299

Abstract

Research purposes were determined the effect of company size, management ownership, profitability, and leverage on risk management disclosures in manufacturing companies listed on the Indonesian Stock Exchange in 2016-2018. The research type is a quantitative descriptive. The research population is manufacturing companies listed on the Indonesian Stock Exchange in 2016-2018. Determination of the sample used purposive sampling technique. The data collection method used the documentation method. The data analysis technique used statistical analysis, namely multiple linear test, F test, and t test. The results how that 1) company size has a positive and significant effect on the risk management disclosure of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018; 2) managerial ownership has no significant effect on the risk management disclosure of manufacturing companies listed on the Indonesia Stock Exchange 2016-2018; 3) profitability has no significant effect on the risk management disclosure of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018; 4) Laverage has a significant effect on the risk management disclosure of manufacturing companies listed on the Indonesia Stock Exchange 2016-2018; and 5) Company size, managerial ownership, profitability, and leverage simultaneously have a significant effect on the risk management disclosure of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Keywords: company size, managerial ownership, profitability, leverage, risk management disclosure.
Kualitas Pelayanan, Store Atmosphere Dan Harga Terhadap Kepuasan Konsumen Mie Gacoan (Studi Kasus Pada Mie Gacoan Manahan) Joko Prasetyo
JURNAL ILMIAH EDUNOMIKA Vol 5, No 1 (2021): EDUNOMIKA : Vol. 05, No. 01, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v5i1.1968

Abstract

The purpose of this study was to determine the effect of Service Quality, Store Atmosphere and Price on Consumer Satisfaction of Gacoan Manahan Noodles. This research uses a descriptive quantitative approach. The population in this study were all consumers of Manahan gacoan noodles, amounting to 975 people, the sample in this study was 100 people. The results of this study have a significant influence between Service Quality, Store Atmosphere and Price on Consumer Satisfaction of Gacoan Manahan Noodles. Keywords: Service Quality, Store Atmosphere, Price and Customer Satisfaction
PENGARUH TINGKAT HUTANG DAN UKURAN PERUSAHAAN TERHADAP PERISTENSI LABA DENGAN BOOK TAX DIFFERENCES SEBAGAI VARIABEL MODERATING (Studi Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2019) Wuri Hastina
JURNAL ILMIAH EDUNOMIKA Vol 5, No 1 (2021): EDUNOMIKA : Vol. 05, No. 01, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v5i1.1933

Abstract

Abstract This study aims to examine whether the debt level and firm size has an effect on earning persistence. In addition, this study also aims to determine whether the book tax difference variable moderates the relationship between the variable debt level and firm size on earning persistence. The sample used in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2016-2019. The number of samples in this study were 33 companies. The sample was selected using purposive sampling technique. This research uses quantitative descriptive method, for data analysis using multiple linear analysis and moderation analysis using the absolute difference value test with SPSS 20 software. The results of this study indicate that the level debt has a positive effect on earning persistence. Meanwhile, firm size has no effect on earning persistence. The results of the moderating variable indicate that Book Tax Differences as a moderating variable can weaken the debt level with earning persistence and firm size with earning persistence. Keywords : Debt Level, Firm Size, Earning Persistence, Book Tax Differences
KEMAMPUAN INTELEKTUAL, KEDISIPLINAN, MOTIVASI, DAN PENGAWASAN TERHADAP PROFESIONALISME GURU SEKOLAH MENENGAH KEJURUAN DI KOTA SURAKARTA Rini Udayanti; Istiatin Istiatin; Bambang Mursito
JURNAL ILMIAH EDUNOMIKA Vol 4, No 02 (2020): EDUNOMIKA : Vol. 04, No. 02 Agustus 2020
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v4i02.1226

Abstract

The research purpose was determined the effect of intellectual ability, discipline, supervision, and motivation on the vocational high school teachers’ professionalism in the Surakarta City. The research type is explanatory research. The research population are teachers of Vocational High School in Surakarta City. Sampling technique was used purposive sampling technique. Technique of data collection was used questionnaires. Data analysis techniques were used statistical analysis including of multiple linear tests, F-test, and t-test. The research results showed that 1) intellectual ability, discipline, supervision, and work motivation are simultaneously have a significant effect on the vocational high school teachers’ professionalism in Surakarta City. 2) Intellectual abilities has significant effect on the vocational high school teachers’ professionalism in Surakarta City. 3) Discipline has a significant effect on vocational high school teachers’ professionalism in the Surakarta city. 4) Work motivation has significant effect on the vocational high school teachers’ professionalism in Surakarta City. 5) Supervision has significant effect on the vocational high school teachers’ professionalism in Surakarta. Keywords: intellectual ability, discipline, supervision, work motivation, professionalism
PENGARUH PELATIHAN KERJA, PENGEMBANGAN KARIR DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN DI YAYASAN KESEJAHTERAAN UMAT PERSADA INDONESIA Umi Daimatul Muaddabah; Burhanudin Ahamd Yani; Supawi Pawenang
JURNAL ILMIAH EDUNOMIKA Vol 5, No 1 (2021): EDUNOMIKA : Vol. 05, No. 01, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v5i1.1942

Abstract

The purpose of this study is whether job training, career development and work environment have a significant and simultaneous effect on employee performance at Persada Indonesia's Persada Welfare Foundation. The population in this study came from the number of employees who worked, namely 43 people. The research sample was taken by incidental sampling and obtained 43 respondents with multiple linear regression methods. In this study, using a questionnaire that was distributed to the employees encountered. The results showed that the variables of job training, career development and work environment had a significant effect on employee performance at the Persada Persada Indonesia Welfare Foundation, either partially or simultaneously. Three independent variables explained that the employee's performance was 67.9% and the others were influenced by other variables Keywords: job training, career development and work environment, employee performance
EFEK MEDIASI KEPUASAN KERJA DALAM KORELASI KEPEMIMPINAN KEPALA SEKOLAH DAN IKLIM ORGANISASI DENGAN KINERJA GURU Mariyono Mariyono; Supawi Pawenang; Bambang Mursito
JURNAL ILMIAH EDUNOMIKA Vol 4, No 02 (2020): EDUNOMIKA : Vol. 04, No. 02 Agustus 2020
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v4i02.1266

Abstract

The research is aimed to analyze the mediating effect of job satisfaction on the correlation of principals’ leadership and organization climate with the teachers’ performance. Survey research is employed among Junior High School teachers in Weru Sub District of Sukoharjo Municipality. The research was administered to 98 teachers from five school in the area. The research concluded that there were significant correlation between independent and dependent variables in the research both directly and indirectly. The research, therefore, showed that job satisfaction mediating the correlation of principals’ leadership and organization climate with the teachers’ performance. Key words: Teachers’ performance, principals’ leadership, organizational climate, job satisfaction.
LOYALITAS PELANGGAN DITINJAU DARI KERAGAMAN PRODUK, KUALITAS PRODUK DAN KUALITAS PELAYANAN DI SAKAW COFFEE & BITES KARANGANYAR Rahmat Gunawan; Sri Hartono; Eny Kustiyah
JURNAL ILMIAH EDUNOMIKA Vol 5, No 1 (2021): EDUNOMIKA : Vol. 05, No. 01, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v5i1.1997

Abstract

The development of the culinary industry in Indonesia has experienced a rapid increase, in this condition the competition has become fierce to get and retain customers. This study aims to examine product diversity, product quality and service quality towards customer loyalty of Sakaw Coffee & Bites. The sample research sample is 100 consumers accidental sampling with multiple linear regression method. The results of the research on product diversity, product quality and service quality simultaneously and partially have a significant effect on customer loyalty of Sakaw Coffee & Bites. The contribution of the three independent variables can explain customer satisfaction by 47.9% and the rest is influenced by other variables. Keywords: product diversity, product quality and service quality, customer loyalty

Page 29 of 294 | Total Record : 2937

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