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Contact Name
M Hasan Ma'ruf
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hasan.stie.aas@gmail.com
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+6281802579955
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journal.stie.aas@gmail.com
Editorial Address
Jln Slamet Riyadi No. 361 Windan Makamhaji, Kartasura, Sukoharjo
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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
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).
Articles 3,017 Documents
PENGARUH PENERAPAN KODE ETIK UMKM TERHADAP KINERJA UMKM DI SURAKARTA DENGAN PERAN KOMITMEN MANAJEMEN SEBAGAI VARIABEL MODERASI DAN KAPABILITAS SUMBER DAYA SEBAGAI VARIABEL MEDIASI Bakar Akbar, Abu; Yuniawan, Ryan; Lubis, Arowadi
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.v9i4.18435

Abstract

This study aims to examine the effect of implementing a code of ethics for MSMEs on the performance of MSMEs in Surakarta. In addition to the direct effect, the study also examines the role of management commitment as a moderating variable and resource capability as a mediating variable. The research approach is quantitative with a survey method using a questionnaire and analyzed through PLS SEM. The research sample was 140 MSMEs in Surakarta that met certain criteria. The results showed that the implementation of a code of ethics had a positive and significant effect on MSME performance (β = 0.46, p < 0.01). Management commitment was shown to moderate the relationship between code of ethics → performance (interaction coefficient = 0.18, p < 0.05). Resource capability was also shown to partially mediate the effect between the code of ethics and performance (indirect effect = 0.15, significant). These findings indicate that a code of ethics is not merely a normative instrument, but must be implemented with managerial support and increased internal capabilities to have a positive impact on performance.
DINAMIKA FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PARTISIPASI ANGKATAN KERJA PEREMPUAN: PENGARUH UPAH MINIMUM, TINGKAT PENDIDIKAN DAN KEPADATAN PENDUDUK PERKOTAAN Nabila, Vianisa; Nugraha, Handy
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.v9i4.18472

Abstract

Women's participation in the labor force remains a major obstacle in the development of the labor market. In Indonesia, female labor force participation is still below male labor force participation. The purpose of this study is to investigate how the level of female labor force participation in Central Java is influenced by the regency minimum wage, women's education level, and urban population density between 2019 and 2023. The type of data in this study is secondary data from the Badan Pusat Statistik (BPS). Using panel data regression analysis with the Fixed Effects Model (FEM), this study employs a quantitative approach. The results show that female labor force participation in Central Java is positively and significantly influenced by the minimum wage, which means that if the district minimum wage increases, the participation rate of female labor in the area will also rise. However, the level of women's education and urban population density do not seem to have a significant impact on female labor force participation in Central Java. There is a need for government intervention by providing equal access to education and employment opportunities and aligning higher education levels with industry needs.
ANALISIS IMPLEMENTASI AKAD MURABAHAH DALAM PEMBIAYAAN (KPR) IB FASILITAS LIKUIDITAS PEMBIAYAAN PERUMAHAN PADA PT. BANK SUMUT SYARIAH KCP HM JONI Widya Alvina Cerasa; Rahmat Kurniawan
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.v9i4.18487

Abstract

This study aims to analyze the implementation of the murabahah contract in the financing of Home Ownership Credit (KPR) iB under the Housing Finance Liquidity Facility (FLPP) at PT. Bank Sumut Syariah KCP HM Joni. Often establishes transaction processes that still resemble conventional patterns. There is a lack of costumer understanding regarding the strucrure of the murabahah contract, as well as administrative and technical obstacles that cause the implementation to not fully comply with sharia principles this indicates that, although the contract is labeled as sharia based it’ s implementation still tends to prioritize minimizing risks on the part off Bank Sumut Syariah KCP HM joni. The results indicate that the implementation of the murabahah contract in KPR iB FLPP generally complies with the provisions of the DSN-MUI Fatwa and sharia banking regulations. The process begins with the submission of an application, verification of eligibility, purchase of the house by the bank from the developer, determination of the selling price that includes the bank's profit margin, and signing of the contract between the bank and the customer. However, challenges were identified, including payment delays, limited customer understanding of the murabahah concept, and relatively lengthy administrative procedures. To address these issues, the bank is advised to enhance customer education, expedite administrative processes, and strengthen payment monitoring systems. The findings of this study are expected to provide input for Islamic banking in improving the effectiveness of KPR iB FLPP financing based on the murabahah contract. The results of this research are expected to provide several benefits. For academics, it serves as a reference in developing knowledge, particularly in the field of Islamic banking and the application of the murabahah contract. For banking practitioners, it offers input and evaluation to ensure that the implementation of the murabahah contract aligns with sharia principles and improves customer service. For the public, this study can be a source of information and consideration in choosing Islamic home financing products that comply with sharia principles. Furthermore, the research contributes to enhancing Islamic financial literacy among the community. Keywords: Murabahah Contract, KPR iB FLPP
PENGAWASAN KEIMIGRASIAN PROGRAM DESA BINAAN DALAM PERSPEKTIF GOOD GOVERNANCE BERBASIS TRI HITA KARANA Made Kalpika Pradnyaswari; Ni Wayan Widhiasthini; I Nyoman Subanda; Ni Putu Bayu Widhi Antari
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.v9i4.18491

Abstract

The increasing mobility of foreign nationals in Bali requires an immigration monitoring system that is adaptive, participatory, and rooted in local values. This study aims to analyze the implementation of the Immigration Fostered Village Program by the Class I Immigration Office of TPI Denpasar in Sayan Village, Ubud District, Gianyar Regency, and to identify its challenges and opportunities. The program was designed as a preventive measure against human trafficking (TPPO) and people smuggling (TPPM) through community-based monitoring. This research employs a descriptive qualitative method involving nine informants selected through purposive sampling. Data were collected through in-depth interviews, observation, and documentation studies, and analyzed using the Miles and Huberman model, consisting of data reduction, data presentation, and conclusion drawing. Data validity was tested using source and technique triangulation. The findings indicate that the program is still in its early stage, mainly limited to socialization activities without follow-up mentoring. The main obstacles include limited budgets, human resources, and public participation. Nonetheless, there are opportunities for improvement through cross-sectoral collaboration and digitalized communication. The study recommends applying the Tri Hita Karana values and good governance principles to achieve a collaborative and sustainable immigration governance system in Bali.
PERAN BANTUAN PEMERINTAH PUSAT DAN DAERAH TERHADAP KOMITMEN DAN KEBERHASILAN EKSPOR USAHA KECIL DAN MENENGAH DI DAERAH ISTIMEWA YOGYAKARTA Handayani, Siti Dyah; Riyanto, Sugeng
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.v9i4.18512

Abstract

Salah satu cara pemerintah meningkatkan ekspor nasional adalah dengan menstimuli ekspor perusahaan, khususnya pada usaha kecil dan menengah (UKM). Pemerintah melalui program-programnya telah mengimplementasikan bantuan untuk mendorong keberhasilan ekspor UKM, tetapi belum terjawab apakah bantuan tersebut mencapai sasarannya. Tujuan penelitian ini adalah menguji dan menjelaskan peran bantuan pemerintah pusat dan daerah terhadap peningkatan komitmen dan keberhasilan ekspor UKM. Pendekatan penelitian adalah mixed methods, pendekatan utama menggunakan metode kuantitatif yang didukung oleh pendekatan kualitatif. Populasi target penelitian ini adalah UKM eksportir mebel dan kerajinan di Daerah Istimewa Yogyakarta. Data dikumpulkan melalui kuesioner yang melibatkan 100 responden (net response rate 84,75%), dan melalui in-depth interviews melibatkan 13 informan. Temuan penelitian menunjukkan bahwa bantuan pemerintah pusat dan daerah guna meningkatkan komitmen dan keberhasilan ekspor UKM belum mencapai tujuannya. Program bantuan pemerintah bersifat insidental dan jangka pendek. Tingginya komitmen ekspor UKM bukan disebabkan oleh bantuan dari pemerintah tetapi bersumber dari dorongan internal UKM. Keberhasilan ekspor jangka panjang berupa terciptanya keunggulan bersaing hanya mampu diraih jika UKM memiliki komitmen yang kuat dalam kegiatan ekspor. Kinerja ekspor secara finansial yang diukur melalui penjualan, pendapatan dan profitabilitas, secara langsung dipengaruhi oleh keunggulan bersaing. Keunggulan bersaing menjadi faktor krusial karena mampu memediasi antara komitmen dengan kinerja ekspor finansial. Penelitian yang akan datang diharapkan mengembangkan lebih lanjut topik ini. Fokus pada masalah ini secara potensial dapat memperkaya teori, memberikan masukan bagi kebijakan publik dan kebijakan manajerial UKM yang relevan.
PENGARUH CAPITAL INTENSITY, INTENSITAS ASET TETAP DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE : PENGARUH CAPITAL INTENSITY, INTENSITAS ASET TETAP DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE Caru Gaur, Maria Gracella; Wulandari, Ika
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.v9i4.18558

Abstract

Tax revenue is crucial for a country as it constitutes one of the largest sources of state revenue. However, tax avoidance is also a significant issue for the country due to the high rate of tax evasion, particularly by companies. Therefore, this study aims to examine and analyze how capital intensity, fixed asset intensity, and financial distress influence tax avoidance, particularly in manufacturing companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The research methodology used is quantitative and utilizes secondary data obtained from the companies' financial statements. Purposive sampling was used to select 201 samples that met the criteria. The analysis technique used Multiple Linear Regression, tested in SPSS version 23. The findings of this study indicate that capital intensity has a positive effect on tax avoidance, while fixed asset intensity and financial distress have a negative effect on tax avoidance. This study provides implications for companies to be more prudent in the investment strategy and management of fixed assets, as well as to maintain financial stability to avoid risky tax decisions. For the government, the findings serve as input to strengthen regulations, supervision, and a risk-based audit system to minimize the practice of tax avoidance, while future researchers are encouraged to expand the study by incorporating additional variables to obtain more comprehensive results
PENERAPAN TEKNOLOGI KONTROL SUHU DIGITAL, BRANDING PRODUK DAN E-MARKETING UNTUK PENINGKATAN DAYA SAING USAHA JAMUR TIRAM PKK DESA DI KRAMATTEMENGGUNG, SIDOARJO Hikmawati, Kuncoro Aprilia; Yohanes Wibisono; Agung Winarno; Agus Hermawan
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.v9i4.18559

Abstract

Kegiatan pengabdian ini dilaksanakan untuk memperkuat kapasitas kelompok PKK Dusun Kanigoro dalam mengembangkan usaha Jamur Tiram Lestari melalui model pendampingan terstruktur dan partisipatif. Program berlangsung selama sebelas minggu dengan rangkaian kegiatan yang meliputi sosialisasi, identifikasi permasalahan produksi, pemetaan kebutuhan, serta penyusunan rencana aksi. Pendampingan kemudian difokuskan pada peningkatan kemampuan teknis dan manajerial kelompok, melalui konsultasi dengan Dinas Koperasi dan Usaha Mikro Sidoarjo, penciptaan identitas visual produk, penyediaan buku pencatatan usaha, serta penerapan peralatan digital seperti timbangan dan hygrometer untuk meningkatkan akurasi parameter yang memengaruhi proses produksi. Upaya digitalisasi pemasaran dilakukan melalui pembuatan media sosial Instagram, disertai pelatihan pengemasan dan pelabelan produk agar lebih kompetitif. Kegiatan diakhiri dengan penyusunan Standar Operasional Prosedur (SOP) budidaya dan pengemasan, serta evaluasi menyeluruh atas capaian pendampingan. Hasil kegiatan menunjukkan peningkatan pemahaman anggota PKK dalam produksi yang lebih sistematis, manajemen usaha yang lebih terstruktur, serta kemampuan promosi digital yang lebih efektif. Program ini memberikan dasar yang kuat bagi keberlanjutan pengembangan usaha budidaya jamur tiram dan peningkatan kemandirian ekonomi kelompok. Keywords: Pendampingan UMKM, Penerapan Teknologi, Branding, Budidaya, Jamur Tiram, E-Marketing
MENGUKUR KETERLIBATAN PELANGGAN EFEKTIF PADA INDUSTRI MAKANAN CEPAT SAJI: PENGARUH PERSEPSI KONSUMEN TERHADAP KEPUTUSAN PEMBELIAN Yosephine, Thalia; Purnama Sari, Desak Made Febri; Pradhana, I Putu Dharmawan; Laksmi P, Kadek Wulandari
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.v9i4.18560

Abstract

This study investigates the influence of Perceived Enjoyment and Perceived Originality on Purchase Decision and Affective Customer Engagement among fast-food consumers in Bali, with Positive Word of Mouth as a mediator. Findings show both Perceived Enjoyment and Perceived Originality positively impact PWOM, which subsequently influences Purchase Decision and Affective Customer Engagement. Direct effects were also noted. PWOM strongly mediates the relationship between Perceived Enjoyment and Purchase Decision (VAF 61.9%), but its mediation between Perceived Originality and Affective Customer Engagement is very weak (VAF 13.5%), suggesting other underlying mechanisms. Fast-food producers in Bali should enhance originality and enjoyable experiences to foster PWOM and emotional engagement. The model, though predictively relevant (Q2 = 0.956), explains only a portion of the variance (AVE 61.4%, PWOM 65.5%, PD 66.1%), indicating external factors. Future research should explore these variables and consider qualitative approaches to fully understand complex consumer perceptions. Keywords : perceived enjoyment, consumer experience, fast food, literature review, consumer behavior
Persepsi Konsumen terhadap Penggunaan Media Sosial Starbucks dalam Pembentukan Brand Image Dewi, Anak Agung Istri Reginata; Latupeirissa, Jonathan Jacob Paul; Sari, Ni Putu Intan Permata; Pratiwi, Nuning Indah
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.v9i4.18594

Abstract

Social media has become an important platform in everyday life and a strategic tool for companies to build brand image, which is crucial for customer loyalty and business success in a competitive market. However, there is still a gap in understanding how this platform comprehensively affects brand loyalty and the specific mechanisms behind it. This study aims to analyze consumer perceptions of Starbucks' use of social media in shaping its brand image, using a descriptive qualitative method with in-depth interviews with nine informants. The results show that social media is effective in building Starbucks' image as a symbol of modern lifestyle, with content that is perceived as attractive and professional, increasing awareness and purchase intent. However, consumer interactions tend to be passive (lurking) due to content overload, social media fatigue, and preferences for other platforms. In conclusion, Starbucks needs to innovate in its content and distribution strategies to transform passive consumption into active engagement amid increasingly fierce competition. Further research is recommended to explore brand loyalty across various social media platforms and its driving factors.
PENGARUH BEBAN PAJAK, PERENCANAAN PAJAK DAN TAX HAVEN TERHADAP TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024 Kholifatun, Siti; Mutiara Pabulo, Azfa
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.v9i4.18600

Abstract

This study was conducted to determine the effect of tax burden, tax planning, and tax havens on transfer pricing in food and beverage manufacturing companies listed on the Indonesia Stock Exchange in 2022-2024. The population in this study was all food and beverage manufacturing companies listed on the Indonesia Stock Exchange in the 2022-2024 period. The data analysis technique used SPSS. The results of the study indicate that tax burden has an effect on transfer pricing in food and beverage manufacturing companies listed on the Indonesia Stock Exchange in the 2022-2024 period. Tax planning has no effect on transfer pricing in food and beverage manufacturing companies listed on the Indonesia Stock Exchange in the 2022-2024 period. Tax havens have no effect on transfer pricing in food and beverage manufacturing companies listed on the Indonesia Stock Exchange in the 2022-2024 period.