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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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Sustainable Credit Risk Governance : A Systematic Review of ERM, ESG, and Digital Readiness in MSME Financing in Indonesia Hari Satriyono
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.v9i4.18617

Abstract

Micro, Small, and Medium Enterprises (MSMEs) contribute 61.7% to Indonesia’s GDP and absorb 97% of the national workforce, yet more than 70% still lack access to formal financing. The banking sector faces a structural dilemma between financial inclusion objectives and prudent risk management, reflected in rising MSME non-performing loans (NPLs) which reached 4.41% in June 2025, equivalent to Rp 66.3 trillion of distressed credit. This study aims to develop a Sustainable Credit Risk Governance Model by integrating Enterprise Risk Management (ERM), Environmental, Social, and Governance (ESG) principles, and digital readiness in MSME financing. Using a Systematic Literature Review (SLR) approach following PRISMA protocols, this research synthesized 45 peer-reviewed articles published between 2013 and 2025 from Scopus, Web of Science, and Google Scholar. The findings indicate that banks implementing ESG-integrated credit assessments tend to experience lower NPLs and more stable net interest margins, while digital readiness enhances MSME credit access and reduces information asymmetry through alternative data and advanced analytics. This study proposes a four-layer Sustainable Credit Risk Governance Model consisting of : (1) Risk Governance Layer, (2) ESG Assessment Layer, (3) Digital Analytics Layer and (4) Stakeholder Engagement Layer. The integrated framework offers strategic implications for regulators, banks, and policymakers in aligning financial sustainability, risk-based supervision, and inclusive MSME financing in Indonesia.
PERAN MODAL INTELEKTUAL TERHADAP KINERJA UMKM: SUATU TINJAUAN SISTEMATIS Vitalis Ari Widiyaningsih; Bambang Sutopo
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.v9i4.18621

Abstract

Global challenges require Micro, Small, and Medium Enterprises (MSMEs) to adopt adaptive strategies to achieve competitive advantage. Intellectual Capital (IC) is viewed as a strategic resource capable of improving MSME operational performance. However, the relationship between Intellectual Capital and MSME performance is complex because it is influenced by various mediating and moderating factors. This study aims to identify and synthesize the mediating and moderating mechanisms that influence the relationship between Intellectual Capital and MSME performance. The method used is a Systematic Literature Review (SLR) by analyzing 20 scientific articles published in the 2020–2024 period, sourced from the Scopus and Google Scholar databases. The analysis process was carried out systematically to examine variables that act as mediators and moderators in the relationship between Intellectual Capital and MSME performance. The results show that Intellectual Capital contributes significantly to improving MSME performance, but its effect depends on the intermediary variable. Knowledge Management (KM) and innovation capability were identified as the main mediators that strengthen the influence of Intellectual Capital on performance. Meanwhile, environmental dynamics and debt financing act as moderators that can weaken or strengthen this relationship. Furthermore, organizational culture was also found to be a crucial element influencing the effectiveness of Intellectual Capital implementation. Overall, these findings underscore the need for a holistic and contextual approach to Intellectual Capital management in MSMEs. Integrating KM practices, organizational learning capacity, and a comprehensive assessment of MSMEs' internal and external conditions are key to maximizing the contribution of Intellectual Capital to sustainable performance. Keywords: Intellectual Capital; UMKM, Performance; Systematic Literature Review; Knowledge Management   Keywords: Intellectual Capital, UMKM, Performance, SLR
PENGARUH KEPEMILIKAN MANAJERIAL, FINANCIAL DISTRESS, RISK AUDIT TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) PERIODE 2022-2023 Desi Astuti, Tika; Budiantara, Martinus
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.v9i4.18625

Abstract

This study aims to determine the effect of managerial ownership, financial distress, and risk audit on audit report lag (an empirical study of manufacturing companies listed on the Indonesia Stock Exchange) for the period 2022-2023. This study uses a quantitative approach with secondary data. The techniques used in this study are t-test analysis and multiple regression analysis. The research sample consisted of 28 companies listed on the Indonesia Stock Exchange (IDX) selected using purposive sampling based on predetermined criteria. The data analysis used SPSS version 26.0 for Windows. The results of this study indicate that: (1) managerial ownership affects audit report lag; (2) financial distress affects audit report lag; (3) audit risk does not affect audit report lag. Recommendations from this study include that future researchers should add other variables that may affect audit report lag, such as company operational complexity, auditor industry specialization, or audit committee size, and so on.
LEADERSHIP 4.0 IN DIGITAL TRANSFORMATION OF THE MANUFACTURING SECTOR: A COMPARATIVE MULTI-CASE STUDY OF PT UNILEVER INDONESIA TBK AND PT INDOFOOD CBP Nanlohy, Donasius Sagita
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.v9i4.18630

Abstract

Digital transformation in the manufacturing sector requires a new form of leadership capable of integrating technology, people, and organizational processes in adaptive and synergistic ways. This study aims to analyze the patterns of Leadership 4.0 applied within the digital transformation processes of two major FMCG manufacturing companies in Indonesia, PT Unilever Indonesia Tbk and PT Indofood CBP. The research employs a qualitative approach using a comparative multi-case study design based on publicly available documentary sources, including annual reports, sustainability reports, official corporate publications, and credible business media articles. Data were collected through systematic document analysis and examined using content analysis, pattern matching, and cross-case synthesis to identify convergent and divergent characteristics of digital leadership practices across both cases. The findings show that Unilever adopts a Leadership 4.0 approach characterized by innovation-driven initiatives, sustainability integration, and structured digital capability development for employees. In contrast, Indofood applies a more efficiency-oriented leadership approach, focusing on operational stability, supply chain digitalization, and gradual implementation of digital technologies to enhance productivity. The comparative analysis reveals that differences in organizational culture, digital vision, and technology maturity significantly influence the forms and depth of Leadership 4.0 implementation within each company. This study contributes to the growing body of literature on digital leadership in the Indonesian manufacturing sector while providing practical insights for FMCG organizations navigating the complexities of digital transformation. Keywords : digital leadership, industry 4.0, leadership 4.0, manufacturing, digital transformation
Digital Finance, ESG Integration dan Financial Stability: A Systematic Literature Review Saripudin
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.v9i4.18631

Abstract

Digital transformation is reshaping the financial sector and directly influencing both financial stability and the implementation of sustainable finance. However, empirical findings remain mixed, particularly regarding the mediating or moderating role of ESG integration. This study conducts a Systematic Literature Review (SLR) following the PRISMA 2020 protocol to synthesize 20 relevant studies from an initial pool of 1,248 articles identified across Scopus, Web of Science and Google Scholar. The findings indicate that digitalization enhances efficiency, financial inclusion, and sustainability performance, though it simultaneously introduces cyber risks and regulatory uncertainties. ESG integration reinforces stability through stronger risk governance and transparency. Overall, the study highlights that synergy between digitalization and ESG is essential for building a stable, inclusive, and sustainable financial system and provides a conceptual foundation for subsequent empirical research.
TRANSFORMASI STRUKTUR PERBANKAN INDONESIA: TINJAUAN SISTEMATIS KEBIJAKAN PENGHAPUSAN KBMI 1 DAN ALTERNATIF STRATEGI PENGUATAN MODAL INTI Adisardjono, Johanes Kuntjoro
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.v9i4.18643

Abstract

Abstract In late October 2025, Indonesia Financial Services Authority (OJK) issued a directive requiring KBMI 1 banks (core capital IDR 3-6 trillion) to undertake capital strengthening or consolidation, ultimately aiming to eliminate the KBMI 1 category and mandate minimum core capital of IDR 6 trillion. This study employs a Systematic Literature Review (SLR) methodology analyzing 67 academic and practitioner publications to examine policy implications for 34 affected KBMI 1 banks, identify alternative capital strengthening strategies based on international best practices, and evaluate the policy from multi-stakeholder perspectives. Findings indicate that while this transformation presents consolidation opportunities to enhance national banking efficiency and competitiveness, it also introduces significant challenges related to technological capabilities, risk management, integration complexity, and diverse banking business models. The analysis reveals that successful implementation requires balanced approaches that preserve healthy market competition while accommodating bank heterogeneity through differentiated regulatory strategies. Keywords: KBMI 1, banking consolidation, core capital, capital adequacy, financial system stability
PENGARUH IMPLEMENTASI GREEN ACCOUNTING DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN PADA SEKTOR KESEHATAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2023: PENGARUH IMPLEMENTASI GREEN ACCOUNTING DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN PADA SEKTOR KESEHATAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2023 Hajarana, Hajarana; Wafa, Zaenal
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.v9i4.18645

Abstract

The purpose of this study is to analyze the effect of green accounting and carbon emission disclosure implementation on company value in the health sector listed on the Indonesia Stock Exchange (IDX) for the period 2022-2023. The research method is quantitative with a multiple linear regression approach using secondary data from company financial and sustainability reports. The population includes 34 companies in the healthcare sector, with a purposive sample of 26 companies producing 52 observation samples. The dependent variable is company value measured by Tobin's Q, while the independent variables are green accounting and carbon emission disclosure measured by dummy variables. The results of the analysis show that green accounting has no significant effect on company value, while carbon emission disclosure has a significant negative effect. Keywords: green accounting, carbon emission disclosure, and firm value
PENGARUH SISTEM INFORMASI AKUNTANSI, AUDIT INTERNAL, DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD (Studi Kasus Pada Usaha Retail di Kabupaten Sleman Daerah Istimewa Yogyakarta) Suci Maharetno, Andina; 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.v9i4.18646

Abstract

The purpose of this study is to test and evaluate the impact of fraud prevention on retail employees in Sleman Regency, Yogyakarta Special Region, as well as the influence of accounting information systems, internal audits, and internal controls. This type of research is known as explanatory research. A total of 35 of 40 retail employees in Sleman district, Yogyakarta Special Region, have returned the questionnaire, thus becoming the research population. A Likert scale questionnaire that complies with factor analysis and Cronbach's Alpha reliability and validity standards is a tool used to facilitate analyzing data consistency. The following conclusions are drawn from the data analysis: (1) The findings of the first hypothesis test indicate no effect on Fraud Prevention in retail businesses in Sleman Regency, Yogyakarta Special Region. (2) The findings of the second hypothesis test indicate no effect on Fraud Prevention in retail businesses in Sleman Regency, Yogyakarta Special Region. (3) The findings of the third hypothesis test do not affect Fraud Prevention in retail businesses in Sleman Regency, Yogyakarta Special Region. Keywords: accounting information systems, internal audit, internal control, and fraud prevention
PENGARUH KOMITE AUDIT, TRANSFER PRICING, DAN POLITICAL CONNECTION TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023 Murti, Siltia; 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.v9i4.18647

Abstract

The purpose of this study is to analyze the influence of the audit committee, transfer pricing, and political connections on tax avoidance in manufacturing companies within the food and beverage sub-sector listed on the Indonesia Stock Exchange during the 2021–2023 period. This research employs a quantitative method with a descriptive approach and multiple linear regression analysis. The data used consist of secondary data obtained from the financial statements of 15 companies over three years of observation, resulting in a total of 45 observations. The results reveal that the audit committee and political connections have no significant effect on tax avoidance, while transfer pricing has a positive and significant effect. These findings suggest that transfer pricing remains the primary strategy used by companies to minimize their tax burden, whereas the effectiveness of the audit committee and political connections in curbing such practices has yet to be optimized. In conclusion, strengthening the supervision of transfer pricing policies and enhancing the role of the audit committee are essential to promote transparency and improve tax compliance among manufacturing companies. Keywords: audit committee, transfer pricing, political connections, tax avoidance
PENGARUH TRANSPARANSI PENGUNGKAPAN INFORMASI, KETEPATAN WAKTU PENYAJIAN LAPORAN, DAN KUALITAS AUDITOR TERHADAP REPUTASI ANNUAL REPORT PERUSAHAAN SEKTOR PUBLIK (Studi Empiris Pada Perusahaan Manufaktur Sektor Publik yang Terdaftar di Bursa Efek Indonesia) Rhi Wadi, Claudia; 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.v9i4.18648

Abstract

This study aims to determine the effect of transparency of information disclosure, timeliness of report presentation, and auditor quality on the reputation of annual reports of public sector companies (an empirical study on manufacturing companies listed on the Indonesia Stock Exchange for 2022-2024). The population of this study is public sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. This research method uses a quantitative descriptive approach, namely by using the influence test of the application of data analysis techniques through SPSS software. The study results indicate that transparency of Information Disclosure positively affects the Reputation of Annual Reports in public sector companies listed on the Indonesia Stock Exchange for 2022-2024. Timeliness of Report Presentation positively affects the Reputation of Annual Reports in public sector companies listed on the Indonesia Stock Exchange for 2022-2024. And Auditor Quality does not affect the Reputation of Annual Reports Keywords: transparency of information disclosure, timeliness of report presentation, and auditor quality

Page 293 of 302 | Total Record : 3017

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