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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 KEPUTUSAN PEMBELIAN JAMU TRADISIONAL DITINJAU DARI PENGETAHUAN PRODUK, KELOMPOK ACUAN, DAN PROMOSI DI KECAMATAN NGUTER SUKOHARJO (Studi Kasus Koperasi Indonesia Di Kecamatan Nguter Sukoharjo) Daryono; 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.v9i4.18424

Abstract

The purpose of this study is to examine the influence of Traditional Herbal Medicine Purchasing Decisions reviewed from product knowledge, reference groups and promotions in Nguter Sukoharjo sub-district which is the center of the traditional herbal medicine industry. The population in this study were consumers of traditional herbal medicine in Nguter Sukoharjo sub-district. Data collection was carried out through distributing questionnaires, documentation techniques used purposive sampling, the sample used 100 respondents with data collection using accidental sampling. The results of this study indicate that the variables of Product Knowledge, Reference Groups and Promotion have a positive influence on Purchasing Decisions. Keywords: Purchasing Decision, Product Knowledge, Reference Group and Promotion.
THE EFFECT OF GREEN ACCOUNTING AND MATERIAL FLOW COST ACCOUNTING ON THE FINANCIAL PERFORMANCE OF PLASTIC AND PACKAGING SECTOR COMPANIES IN THE 2022-2024 PERIOD Depi, Candra; Sri Utami, Endang
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.v9i4.18488

Abstract

This study aims to analyze the influence of Green Accounting and Material Flow Cost Accounting (MFCA) on the financial performance of companies in the plastic and packaging sector listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The research method employed is quantitative with a descriptive approach and multiple linear regression analysis using SPSS 21 software. The data used is secondary data from plastic manufacturing companies registered on the Indonesia Stock Exchange.The results indicate that Green Accounting has a significant effect on the company's financial performance. In contrast, Material Flow Cost Accounting has no substantial impact on the company's financial performance. This research makes essential contributions by focusing on the plastic sector, which faces significant environmental challenges. It identifies opportunities for further research on the effectiveness of sustainable accounting practices in enhancing financial performance. The study also emphasizes the importance of optimizing material usage and environmental awareness in sustainable business practices.
PENGARUH KOMPETENSI AUDITOR, INDEPENDENSI AUDITOR, DAN INTEGRITAS AUDITOR TERHADAP KUALITAS AUDIT (Studi Kasus Pada Kantor Akuntan Publik Di Kota Jakarta) Eka Rahim, Sabna; Dewi Astuti, Tutut
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.v9i4.18496

Abstract

This research was conducted to determine, test, and analyze the influence of auditor competence, auditor independence, and auditor integrity on audit quality (a case study of public accounting firms in Jakarta). The population in this study was public accountants working at seven Public Accounting Firms (KAP) in Jakarta. The data analysis technique used SPSS. The SPSS output shows that audit competence significantly influences audit quality and auditors' skills and knowledge in carrying out their duties. The results indicate that auditor independence does not considerably influence audit quality. If autonomy is compromised, the possibility of bias and errors in financial statements will increase. The analysis results indicate that integrity significantly influences audit quality, where auditors with a high level of integrity tend to provide more reliable and standard-compliant reports. Furthermore, the calculation results show that the F-significance level is less than 0.05, indicating that the overall regression model has sufficient explanatory power in explaining the dependent variable, namely, audit quality.
NILAI PERUSAHAAN DITINJAU DARI UKURAN PERUSAHAAN DAN KINERJA KEUANGAN DENGAN DIMEDIASI OLEH TEKNOLOGI INFORMASI Muhammad Azis Aprian Afi Luqman; Suyatmin Waskito Adi
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.v9i4.18505

Abstract

This research aims to analyze the influence of company size and financial performance on company value with information technology as a mediating variable in banking companies listed on the Indonesia Stock Exchange (BEI) for the 2021–2024 period. The research method used was a quantitative approach with a purposive sampling technique on 43 banking companies, producing 172 observation data which was processed using path analysis. The research results show that company size and financial performance have a significant positive effect on company value. Company size and financial performance also influence the level of information technology adoption, with the influence of company size being more dominant. Furthermore, information technology has a significant positive effect on company value, which indicates that the implementation of digital systems can increase efficiency, reputation and investor confidence. The results of the mediation test show that information technology mediates the relationship between company size and company value, but does not mediate the relationship between financial performance and company value. These findings confirm that digital technology adoption is an important factor in strengthening the relationship between organizational characteristics and the market value of banking companies. Keywords : company value, company size, financial performance, information technology, banking.
ANALISIS FINANCIAL DISTRESS PERUSAHAAN SUB SEKTOR KONSTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Legowo Dwi Resihono; Retnoningrum; Luluk Takari; Sri Hutami
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.v9i4.18305

Abstract

This study aims to examine the effect of financial ratios on the probability of financial distress among construction sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2022. Financial distress refers to a condition in which a company experiences financial difficulties before reaching bankruptcy, often characterized by liquidity problems and excessive leverage. The independent variables used in this study are the Current Ratio (CR), Debt to Asset Ratio (DAR), Fixed Asset Turnover (FATO), Profit Margin (PM), and Sales Growth (SG), while financial distress (FD) serves as the dependent variable measured using the Modified Altman Z″-Score model. The research adopts a quantitative explanatory approach with secondary data obtained from annual financial reports of 21 construction companies for three consecutive years, resulting in 63 firm-year observations. Logistic regression analysis is employed using SPSS version 19 to evaluate both partial and simultaneous effects of financial ratios on financial distress. The results indicate that, simultaneously, all independent variables have a significant effect on the likelihood of financial distress, demonstrating that financial ratios can serve as an early warning system for corporate financial health. Partially, only the Debt to Asset Ratio (DAR) shows a significant positive effect on financial distress, suggesting that higher leverage increases the probability of financial failure. Meanwhile, CR, FATO, PM, and SG have negative but statistically insignificant effects. The model exhibits excellent goodness of fit, with a Nagelkerke R² value of 0.917, Hosmer–Lemeshow significance of 0.976, and Omnibus test significance of 0.000. Overall, the findings highlight that capital structure (leverage) is the key determinant of financial distress in Indonesian construction firms. Proper debt management, efficient cash flow control, and sustainable financial policies are essential to maintain business continuity and minimize the risk of financial distress, especially during periods of economic uncertainty. Keywords: Financial distress, Altman Z-Score, Liquidity, Leverage, Profitability, Sales Growth, Construction Sector.
Pengaruh Efisiensi Kinerja Perbankan Syariah di Indonesia dan Malaysia Menggunakan Metode DEA Asyaffa Aulia, Prambawati; Sholahuddin, Muhammad; Imronudin
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.v9i4.18353

Abstract

This research aims to analyze and compare the operational efficiency of sharia banking in Indonesia and Malaysia using the Data Envelopment Analysis (DEA) method, a non-parametric approach that is able to measure relative efficiency based on input and output. The research gap lies in the lack of comparative analysis of Islamic banking efficiency in the two countries, especially using the DEA method. The research sample consists of sharia banking financial reports in Indonesia and Malaysia during the 2019–2023 period. The research results show that both countries have a high level of technical efficiency, with an average efficiency close to 1. Bank B in Indonesia and Bank F in Malaysia show stable efficiency performance, while Bank D shows significant fluctuations. Further analysis reveals that there is no significant difference in operational efficiency between the two countries. This research contributes by providing in-depth insight into the efficiency of sharia banking and becomes a reference for regulators and banking managers in improving operational strategies. Research limitations include limited data coverage on financial variables and certain periods. For future research, it is recommended to include non-financial variables and expand the analysis period.
Pengaruh Kepuasan Kerja dan Burnout terhadap Retensi Karyawan dengan Komitmen Organisasi sebagai Mediator pada Biro Pariwisata Religi di Bali M. Faiz Ali Hidayat; Sholahuddin, Muhammad; Edy Purwo Saputro
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.v9i4.18354

Abstract

This study aims to understand the effect of job satisfaction, burnout, and organizational commitment on employee retention at Hajj and Umrah travel agencies in Bali. The industry faces challenges in retaining employees due to the seasonal and intensive nature of the work. Using quantitative methods and SEM-PLS analysis, data from 150 respondents were analyzed to explore the relationships between variables. The results showed that job satisfaction has a significant influence on employee retention and organizational commitment, where satisfied employees tend to be more emotionally attached to the company and stay longer. On the other hand, burnout has a negative impact on affective commitment, but normative commitment still makes employees stay. Organizational commitment also acts as a mediator between job satisfaction and burnout on retention, strengthening employees' intention to remain in the company. Overall, this study provides important insights for the management of Hajj and Umrah travel agencies in designing strategies to increase job satisfaction, manage burnout, and strengthen employee commitment in order to retain a competent workforce.
ANALISIS KINERJA KEUANGAN BLUD PUSKESMAS KABUPATEN KARANGANYAR TAHUN 2020-2022 Jannah, Miftahul; Adib Alfathin, Muhammad; Tri H, Santoso
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.v9i4.18381

Abstract

The purpose of this study is to determine the financial performance of BLUD Puskesmas in Karanganyar Regency based on liquidity, efficiency, effectiveness and level of independence of BLUD in accordance with the Regulation of the Director General of State Treasury of the Ministry of Finance of the Republic of Indonesia Number PER-11/PB/2021. This type of research is qualitative research with a descriptive-qualitative approach method. Data collection techniques using literature studies and documentation of the financial statements of BLUD Puskesmas in Karanganyar Regency for 2020-2022. The results showed that BLUD Puskesmas in Karanganyar Regency did not yet have regulations on BLUD governance and performance assessment (maturity level), the financial performance of BLUD Puskesmas in Karanganyar Regency in 2020-2022 was included in the very liquid criteria with a percentage of 6697%, the efficiency of BLUD Puskesmas in Karanganyar Regency in 2020-2022 received inefficient criteria with a percentage of 100%, the effectiveness of BLUD Puskesmas in Karanganyar Regency in 2020-2022 is ineffective with a percentage of 2%, and the level of independence of BLUD Puskesmas in Karanganyar Regency is relatively low with a consultative relationship pattern with a percentage value of 37%.
ONLINE REPURCHASE INTENTION ON MARKETPLACE: PRODUCT QUALITY, CUSTOMER SERVICE, EASE OF USE, TRANSACTION SECURITY, PRICE Refan Hidayat Agseftama; Eny Kusumawati
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.v9i4.18383

Abstract

Online repurchase intention refers to consumers’ willingness or tendency to make repeat purchases of products or services through online platforms following previous buying experiences. This research to analize the impact of factors such as product quality, customer service, ease of use, transaction security, and price on online repurchase intention among students of the Faculty of Economics and Business Muhammadiyah University of Surakarta within marketplace platforms. Using a simple random sampling technique, 100 students have met the criteria were selected as the observation units. Multiple linear regression analysis was employed to analyze the data. The findings provide empirical evidence that transaction security and price have a significant impact on repurchase intention in the marketplace, whereas product quality, customer service, and ease of use do not significantly affect repurchase intention. Keywords: Repurchase Intention, Product uality, Customer Service, Ease of Use, Transaction Security, Price
UJI VALIDASI PROTOTIPE SISTEM PREDIKSI PEMBIAYAAN MUSYARAKAH BERBASIS INDIKATOR FDR, DPK, DAN ROA DI BANK SYARIAH Sumadi; Muqorobin; Tira Nur Fitria
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.v9i4.18385

Abstract

Prototype musyarakah financing prediction system based on FDR, TPF, and ROA indicators for Islamic banks has undergone testing and validation to ensure functionality and accuracy in a relevant environment. In this study, the system was tested on musyarakah financing prediction using historical financial data from Islamic banks, including key indicators such as the Financing to Deposit Ratio (FDR), Third Party Funds (TPF), and Return on Assets (ROA). The system test results demonstrated a high level of accuracy, with the system capable of producing precise and reliable predictions. This validation provides a strong foundation for the system's implementation to support Islamic bank managerial decisions. The system testing results in the application achieved an excellent accuracy rate of 98.8%. Keywords: Prototype, Prediction, Musyarakah, Website, Financial

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