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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
Location
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 DISKON TANGGAL KEMBAR,GRATIS ONGKOS KIRIM, DAN PAYLATER PADA SHOOPEE TERHADAP MINAT BELANJA MAHASISWA UNIVERSITAS MUHAMMADIYAH SURAKARTA Andri Puji Lestari; Indah Permata Dwi
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.v9i4.18454

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh fitur diskon tanggal kembar, gratis ongkos kirim, dan fitur paylater yang diterapkan oleh Shopee terhadap minat belanja mahasiswa Universitas Muhammadiyah Surakarta. Metode yang digunakan adalah survei dengan pendekatan kuantitatif, dimana data dikumpulkan melalui kuesioner yang disebarkan kepada 102 mahasiswa aktif. Hasil penelitian menunjukkan bahwa ketiga faktor tersebut secara signifikan memengaruhi minat belanja mahasiswa, dengan diskon tanggal kembar memiliki pengaruh terbesar, diikuti oleh gratis ongkos kirim dan paylater. Temuan ini memberikan insight penting bagi strategi pemasaran e-commerce dalam menarik segmen konsumen mahasiswa.
PERAN MEDIA SOSIAL, MINAT BERWIRAUSAHA, DAN PENGGUNAAN TEKNOLOGI INFORMASI TERHADAP KEBERHASILAN KEWIRAUSAHAAN DIGITAL DI KABUPATEN SUMBAWA Irnaria; Hardiansyah, Rian
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.v9i4.18460

Abstract

This study aims to examine the influence of Social Media Role, Entrepreneurial Interest, and Information Technology Usage on the Success of Digital Entrepreneurship in Sumbawa Regency. Employing a quantitative approach and survey method, the research collected data from digital business practitioners in Sumbawa Regency through online-distributed questionnaires. The obtained data were analyzed using Structural Equation Modeling - Partial Least Squares (SEM-PLS) to test the relationships among variables. The findings indicate that Social Media Role exerts a positive and significant influence on digital entrepreneurship success, as the utilization of social media can enhance market visibility and reach. Furthermore, Entrepreneurial Interest was proven to have a significant impact, with individuals possessing high interest tending to be more proactive in initiating and developing digital ventures. Information Technology Usage was also found to have a positive and significant effect, enabling entrepreneurs to improve efficiency and expand markets. Overall, this research affirms that these three factors substantially contribute to the success of digital entrepreneurship in Sumbawa Regency and provides recommendations for enhancing digital literacy and social media utilization among young entrepreneurs.
PENGARUH PERTUMBUHAN PENJUALAN DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK YANG DIMODERASI KEPEMILIKAN INSTITUSIONAL Wulan Nur Khasanah; Titiek Puji Astuti; Faiz Rahman Siddiq
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.v9i4.18470

Abstract

Purpose: This study aims to determine the effect of leverage and sales growth on tax avoidance with institutional ownership as a moderator in mining companies listed on the Indonesia Stock Exchange in the period 2016-2023. Methods: The data used in this study is to use secondary data, the population in this study is all mining companies published on the Indonesia Stock Exchange whose samples amount to 110 observations. The sample selection method uses purposive sampling method with panel data regression analysis using eviews 10. Findings: The results showed that sales growth has a negative effect on tax avoidance, meaning that the higher the sales growth, the lower the tax avoidance, while leverage has no effect on tax avoidance. However, the results of this study found that institutional ownership was unable to moderate the effect of sales growth and leverage on tax avoidance. Novelty: The novelty in this study is the addition of moderating variables, namely institutional ownership. Keywords: Tax avoidance, leverage, sales growth, and institutional ownership.
IMPLEMENTASI DIGITALISASI LAPORAN KEUANGAN PADA USAHA MIKRO KECIL DAN MENENGAH Arie Rachma Putri; Humairoh Al Hakim; Amanda Oktavia; Agil Bayu Winoto
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.v9i4.18479

Abstract

This study aims to analyze the implementation of financial report digitalization among Micro, Small, and Medium Enterprises (MSMEs) in Delanggu, Klaten. Using a descriptive quantitative approach, data were collected through questionnaires, observations, and interviews from 20 MSME actors selected by purposive sampling. Four key indicators were examined, namely understanding, implementation, obstacles, and opportunities related to financial digitalization. The results show that the level of understanding of MSME actors regarding the importance of digital financial reporting is high (average score 3.92), while the implementation level is categorized as moderate (average score 3.31). The main obstacles identified include limited digital skills, perceived cost burdens, and the habit of manual bookkeeping (average score 3.18). Nevertheless, the opportunities for digitalization are significant, particularly in improving financial management efficiency, expanding market access, and supporting access to financing (average score 3.78). These findings indicate that although the awareness of digital financial reporting is strong, support and continuous assistance are still needed to increase the adoption rate. The study contributes empirically by providing real field-based insights into the readiness and challenges of MSMEs in adopting digital financial reporting systems.
ANALYSIS OPTIMALIZATION OF BPHTB TAX POLICY TO BOOST LOCAL REVENUE Farman, Fanji; Erpi Rahman; Fahrul Alam Masruri; Maman Nurochman
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.v9i4.18489

Abstract

This study examines the challenges in managing the Land and Building Rights Acquisition Fee (BPHTB) tax in Sumedang Regency, with a focus on improving the accuracy of target setting and enhancing administrative efficiency. The research aims to evaluate the BPHTB target-setting system and revenue realization, providing policy recommendations to improve effectiveness and transparency. Using a qualitative descriptive approach, data were gathered through literature reviews, interviews with key stakeholders such as the BPD and PPAT, and observations of current practices. The results indicate that BPHTB targets often fail to align with actual economic conditions due to inaccurate data and the limited application of relevant indicators, which hinders optimal revenue generation. The study suggests revising BPHTB rates and Non-Tax Object Selling Price thresholds based on economic growth benchmarks, adopting a data-driven planning system, and strengthening coordination among BPN, PPAT, and BPD. Proposed incentives and enhanced capacity for tax administration are expected to increase taxpayer compliance and optimize revenue collection. This research highlights the importance of improving target-setting processes and tax administration to enhance fiscal sustainability in Sumedang Regency.
PERAN PARTISIPASI, MODAL SOSIAL DAN PENDIDIKAN DALAM MENDORONG KEBERHASILAN PEMBERDAYAAN MASYARAKAT Triana, Endang Shyta; Hendrawardani, Blandina; Rohmudi, Waris
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.v9i4.18499

Abstract

Penelitian ini menganalisis pengaruh partisipasi, modal sosial, dan pendidikan terhadap pemberdayaan masyarakat untuk mengembangkan model pemberdayaan yang efektif. Menggunakan pendekatan kuantitatif dengan PLS-SEM, data dikumpulkan melalui kuesioner kepada masyarakat yang terlibat dalam program pemberdayaan. Hasil menunjukkan bahwa pendidikan (β = 0.308; p = 0.000), partisipasi (β = 0.270; p = 0.026), dan modal sosial (β = 0.229; p = 0.010) berpengaruh positif dan signifikan terhadap pemberdayaan masyarakat, dengan nilai R Square 0.344 dan Goodness of Fit 0.47 yang menunjukkan model baik. Penelitian menyimpulkan pentingnya penyelarasan program pendidikan dengan kebutuhan masyarakat, peningkatan partisipasi aktif, serta penguatan modal sosial untuk pemberdayaan yang berkelanjutan. Temuan ini diharapkan menjadi dasar dalam pengembangan model pemberdayaan masyarakat berbasis komunitas untuk mendukung pembangunan berkelanjutan di Indonesia.
INTERNALISASI SPIRITUALITAS ISLAM DAN MAKNA KERJA TERHADAP KINERJA KARYAWAN: STUDI KOPERASI KARYAWAN PONDOK PESANTREN ASH-SHIDDIQY, KECAMATAN LAWANG, KABUPATEN MALANG Lina Kartikaningrum; Anjar P soeharso, Arien Anjar Puspitosari Suharso
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 1 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i1.18538

Abstract

This study aims to examine the direct and indirect influence of Islamic Spirituality Internalization and Meaning of Work on Employee Performance within the unique context of the Ash-Shiddiqy Islamic Boarding School Employee Cooperative. The research issue centers on the significance of internal, non-material dimensions as drivers of superior performance, particularly in value-based organizations. Employing a quantitative explanatory design with a positivism paradigm, the study utilized a census approach (total sampling) involving all 118 employees and teachers. Data analysis, conducted through Path Analysis, revealed that Islamic Spirituality Internalization positively and significantly affects the Meaning of Work (P=0.000) and has a significant direct influence on Employee Performance (P=0.000). Furthermore, the Meaning of Work was proven to have a positive and significant effect on Employee Performance (P=0.001). The key finding is the acceptance of the mediation hypothesis, confirming that the Meaning of Work effectively mediates the relationship between Islamic Spirituality Internalization and Employee Performance. In conclusion, the management's reinforcement of religious values (Tawhid and Amanah) can enhance Employee Performance both directly and indirectly by increasing spiritual purpose and meaning in their work, affirming the relevance of value-based HRM theories in a religious setting. Keywords: Islamic Spirituality Internalization, Meaning of Work, Employee Performance.
STRUKTUR KEPEMILIKAN DAN KINERJA PERUSAHAAN KEUANGAN NON-CYCLICAL DI INDONESIA Siti Nadya Ranjani Mulyani; Rina Ningtyas Wibowo; Farah Margaretha Leon
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.v9i4.18544

Abstract

This study aims to analyze the effect of ownership structure on the financial performance of noncyclical companies in Indonesia. The ownership structure variables used include institutional ownership, foreign ownership, institutional ownership, ownership concentration, firm size, firm age, firm leverage, and firm liquidity. Firm performance is measured by Return on Assets as an internal factor. This study uses a quantitative approach with secondary data obtained from the annual reports of noncyclical companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. The sample was selected using purposive sampling based on the criteria of data availability and consistency. Data analysis was performed using panel data regression.
Fiscal Decentralization, Effectiveness, and Independence in Islamic Economics: Evidence from Local Government of Bandar Lampung Indonesia 2015-2024 Dirga Ananda Syahputra; Dimas Pratomo; Citra Etika
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.v9i4.18548

Abstract

Tujuan penelitian ini menganalisis dinamika kinerja keuangan daerah Kota Bandar Lampung dalam kerangka desentralisasi fiskal di Indonesia, dengan fokus pada efektivitas Pendapatan Asli Daerah (PAD), derajat kemandirian fiskal, serta tingkat desentralisasi fiskal, dan menginterpretasikan temuan tersebut melalui perspektif keuangan publik Islam. Penelitian ini menggunakan desain deskriptif kuantitatif, penelitian ini memanfaatkan data sekunder dari APBD Kota Bandar Lampung tahun anggaran 2015–2024 yang dilengkapi dengan wawancara bersama Sekretaris Badan Pengelolaan Pajak dan Retribusi Daerah (BPPRD) Kota Bandar Lampung. Tiga rasio utama dihitung dan dianalisis secara longitudinal, yaitu: rasio efektivitas PAD, rasio kemandirian fiskal, dan rasio desentralisasi fiskal. Analisis tren digunakan untuk menilai arah dan kekuatan perubahan selama periode sepuluh tahun. Hasil penelitian menunjukkan bahwa secara rata-rata rasio efektivitas PAD berada pada kategori cukup efektif, namun mengalami fluktuasi yang tajam, dengan kinerja sangat tinggi pada tahun-tahun awal dan penurunan signifikan pada periode 2020–2022 sebelum mengalami pemulihan parsial pada 2024. Rasio kemandirian fiskal meningkat dari sekitar 10% menjadi lebih dari 40%, yang mengindikasikan tren penguatan kapasitas fiskal daerah, meskipun secara rata-rata masih merefleksikan tingkat kemandirian rendah–menengah. Rasio desentralisasi fiskal juga menunjukkan peningkatan, dari sekitar 9% menjadi mendekati 30%, yang mencerminkan penguatan kontribusi PAD terhadap total penerimaan, namun ketergantungan terhadap transfer pemerintah pusat tetap relatif tinggi. Ditinjau dari perspektif ekonomi dan keuangan publik Islam, konfigurasi fiskal tersebut menggambarkan adanya kemajuan menuju pengelolaan dana publik yang lebih amanah dan berorientasi maslahah, tetapi masih memerlukan optimalisasi mobilisasi penerimaan, penyusunan target yang lebih realistis dan akuntabel, serta penguatan tata kelola untuk secara lebih efektif mendukung tercapainya keadilan dan kesejahteraan masyarakat. Penelitian ini memberikan penilaian kinerja fiskal daerah selama satu dekade dengan pendekatan rasio pada salah satu kota utama di Provinsi Lampung, serta mengintegrasikan metrik desentralisasi fiskal konvensional dengan perspektif keuangan publik Islam secara eksplisit, sehingga menawarkan kontribusi empiris dan normatif bagi penguatan tata kelola fiskal daerah.
Pengaruh Live Streaming, Online Customer Review, Dan Flash Sale Terhadap Keputusan Pembelian Online Produk Fashion Pada E-Commerce Tiktok Shop Di Purworejo Chusnah Maulida Rasyid; Titin Ekowati; Fitri Rahmawati
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.v9i4.18550

Abstract

Penelitian ini bertujuan (1) menguji pengaruh live streaming terhadap keputusan pembelian online produk fashion pada e-commerce TikTok Shop; (2) menguji pengaruh online customer review terhadap keputusan pembelian online produk fashion pada e-commerce TikTok Shop; dan (3) menguji pengaruh flash sale terhadap keputusan pembelian online produk fashion pada e-commerce TikTok Shop. Penelitian ini menerapkan metode nonprobability sampling melalui desain purposive sampling. Populasi pada studi ini yakni semua masyarakat pengguna e-commerce TikTok Shop di Purworejo. Sampel yang diterapkan yakni sejumlah 150 responden. Desain penelitian menggunakan survei dengan cara membagikan kuesioner yang menerapkan skala likert. Uji instrumen dilangsungkan melalui uji validitas dan reliabilitas. Analisis data dilangsungkan melalui uji signifikansi (parsial) berbantuan SPSS 30.0. Temuan studi menjabarkan live streaming, online customer review, flash sale berpengaruh positif dan signifikan terhadap keputusan pembelian online produk fashion pada e-commerce TikTok Shop.