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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 MOTIVASI KUALITAS, EKONOMI DAN KARIR TERHADAP MINAT MAHASISWA AKUNTANSI MENJADI AKUNTAN PUBLIK: PENGARUH MOTIVASI KUALITAS, EKONOMI DAN KARIR TERHADAP MINAT MAHASISWA AKUNTANSI MENJADI AKUNTAN PUBLIK Febriyani, Nur Anisa; Tadius Andi Candra, Yudas
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.v9i4.18804

Abstract

A objective of a studies were to examine the impact a quality motivation, economic motivation, and career motivation a at inclination of accounting student at Mercu Buana University, Yogyakarta, to pursue a career as public accountants. The rationale for this investigation stems from the pivotal role of the public accounting profession within an emerging economy, coupled with the persistent disequilibrium between the demand for and supply of accountants in Indonesia. Employing a quantitative methodology, primary data were gathered via questionnaires distributed to students enrolled in the 2022 cohort. The dataset was subsequently analyzed through multiple linear regression techniques. Findings indicate that quality motivation and career motivation exert a statistically significant influence for students' aspirations to enter the public accounting field, whereas economic motivation demonstrates no such effect. These results are anticipated to offer valuable guidance to higher education institutions in formulating enhanced initiatives aimed at fostering student engagement and readiness for professional practice in public accounting. Keywords: quality motivation, economic motivation, career motivation, public accountants, student interest
PENGARUH STRATEGI PROMOSI, PERSEPSI DAN FLUKTUASI HARGA EMAS TERHADAP KEPUTUSAN NASABAH MENGGUNAKAN PRODUK CICIL EMAS SOLEH PADA BANK MUAMALAT: (Studi Kantor Cabang Bank Muamalat Karanganyar) Griseldawati, Annisa; Abdullah, Agung
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.v10i1.18811

Abstract

The most number of expansion Islamic banking in Indonesia encourages financial institutions to innovate in offering investment products based on real assets such as gold instalment schemes. In this context, Bank Muamalat as the first Islamic Bank in country, introduced the Solusi Emas Hijrah (SOLEH) product as an alternative for customers who want to own gold gradually in accordance with sharia principles. This research aims to reveal what strategies will be used by banks to get consumers, because almost all Islamic banks also offer similar products. The result showed the influence of Promotion Strategy, Perception, and Gold Price Fluctuations on Customer Decisions to Use the Gold Installment Product, Solusi Emas Hijrah (SOLEH) at Bank Muamalat is positive and significant.
MODEL TRANSFORMASI DIGITAL PENGADAAN BARANG/JASA PEMERINTAH YANG EFEKTIF DAN EFISIEN DALAM RANGKA MEWUJUDKAN GOOD GOVERNANCE Arifun Shodiq, Bustanul; Muhtadi; Satria Prayoga
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.v10i1.18818

Abstract

This research aims to examine and formulate an effective and efficient digital transformation of government procurement of goods/services in order to realize the principles of good governance. Government procurement of goods/services is a strategic aspect of clean, transparent, and accountable governance. Digital transformation of the procurement process is one solution expected to minimize corruption, collusion, and nepotism, while simultaneously increasing bureaucratic efficiency and effectiveness. However, in its implementation, digital transformation of procurement still faces various challenges, including regulatory aspects, human resource capacity, technological infrastructure, and institutional resistance. The problem examined in this research is how to model an effective and efficient digital transformation of government procurement of goods/services in order to realize good governance. The research method used is a normative method with a statutory approach and a conceptual approach, and descriptive qualitative analysis is used.  Keywords: Digital Transformation, Procurement of Goods/Services, Good Governance    
ANALISIS FAKTOR KEADILAN PAJAK, SISTEM PERPAJAKAN DAN TEKNOLOGI INFORMASI PERPAJAKAN: STUDI PERSEPSI ETIKA ATAS TAX EVASION Hardini Ariningrum; Iing Lukman; Mulyani; Fitri Laelani Aryana
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.v10i1.18854

Abstract

Tax evasion menjadi permasalahan yang menjadi perhatian serius bagi pemerintah dan otoritas pajak di Indonesia, karena mempengaruhi pendapatan negera. Penanganannya memerlukan integrasi antara reformasi kebijakan pajak, transparansi dan monitoring serta edukasi dan penegakan hukum melalui pendekatan komunikasi yang tepat sasaran, serta peningkatan kapasitas aparat pajak. Penelitian ini bertujuan untuk menganalisis beberapa faktor keadilan pajak, sistem perpajakan, teknologi dan informasi perpajakan terhadap pandangan etis mahasiswa akuntansi terhadap tax evasion. Studi ini menggunakan kuisioner untuk pengumpulan data melalui sampel 340 mahasiswa program studi akuntansi, yang telah menyelesaikan mata kuliah perpajakan. Metode analisis menggunakan metode SEM PLS. Hasil penelitian ini memberikan bukti bahwa Teknologi informasi perpajakan berpengaruh positif terhadap persepsi mahasiswa terhadap etika atas tax evasio, namun keadilan pajak dan sistem perpajakan tidak berpengaruh terhadap persepsi mahasiswa mengenai etika atas tax evasion. Hasil studi ini merekomendasikan untuk meningkatan kapasitas dan transparansi administrasi perpajakan, serta edukasi dan penegakan hukum yang lebih efektif untuk mengurangi pengelakan dan meningkatkan penerimaan pajak demi keberlanjutan fiskal negara. Kata Kunci : Tax Evasion, Keadilan Pajak, Sistem Perpajakan, Teknologi Informasi Perpajakan, Persepsi Mahasiswa
IMPLIKASI PEMBIAYAAN KUR TERHADAP PENGEMBANGAN UMKM DI KECAMATAN MAKALE Marniati; Ellyn Patadungan; Irgayanto Fahresi Patandean
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.v10i1.18855

Abstract

This study aims to determine the effect of KUR financing on MSME development in Makale District. The assessment of KUR financing in this study is using 4 aspects, namely the accuracy of the use of funds, the amount of credit, the credit burden, and the procedure. The type of research used is a quantitative approach with a survey method. The population of this study were MSME actors who received KUR financing from Bank Sulselbar Makale Branch in Makale District totaling 159 people. Sampling was carried out using probability sampling technique using the slovin formula with an error rate of 1%, so that a sample of 61 respondents was obtained. The data collection technique was carried out through a questionnaire. The data analysis technique used simple linear regression analysis using the t test and using the SPSS version 23 application tool. The results of this study indicate that KUR financing has a positive and significant effect on the development of MSMEs. Keywords : KUR Financing; MSME Development; Bank Sulselbar Makale Branch
OPTIMALISASI TRANSFORMASI DIGITAL PAJAK DALAM MENDORONG UMKM KREATIF DI TORAJA UTARA Bandaso, Srisetyawanie; Wilma Dian Ardiyanti; Dedy Bulelenan
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.v10i1.18856

Abstract

This study aims to describe how digital tax transformation contributes to improving tax compliance and fostering the economic growth of creative MSMEs in North Toraja Regency. The digital transformation is implemented through online-based systems such as e-Registration, e-Filing, e-Bupot, and e-Faktur, which simplify the tax reporting process without requiring business owners to visit tax offices in person. Using a qualitative approach with in-depth interviews involving creative MSME actors and tax officers, the study finds that the digital system enhances the efficiency and transparency of tax administration. However, several challenges remain, including limited internet access, low digital literacy, and insufficient technical assistance. The findings indicate that digital transformation positively influences tax compliance, particularly among MSMEs that have participated in tax socialization and digital training programs. Improved tax compliance subsequently promotes economic growth through greater business legality, consumer trust, and access to financing. Therefore, digital tax transformation not only simplifies fiscal administration but also serves as a catalyst in building an inclusive and sustainable creative economic ecosystem in North Toraja. Keywords : Creative MSMEs; Digital Tax Transformation;Economic Growth; Tax Compliance.
INOVASI KOMPOSISI BUMBU HITAM BERBAHAN DASAR KACANG GUDE, JAMUR SHIITAKE, KLUWEK DAN BLONDO DITINJAU DARI UJI ORGANOLEPTIK. Nugraha, Kristian Agung; Hari Minantyo; Devina Irtanto; Ivana Grasielda; Trifosa Jesslyn Gracia
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.v10i1.18936

Abstract

Food innovation based on local ingredients is growing along with increasing consumer demand for more natural, functional, and sustainable foods. The diversity of Indonesian spices makes Indonesia one of the countries with a rich and complex culinary tradition. The development of ready-to-use seasonings based on local ingredients presents a strategic opportunity to increase the added value of local commodities and strengthen national food security. Indonesia has a variety of local food ingredients that have the potential to be developed into innovative seasonings, including pigeon peas, shiitake mushrooms, kluwek, and blondo.  This research can contribute to the expansion of the variety of Indonesian ready-to-use seasonings that have a strong culinary identity and can be marketed widely, including through UMKM platforms, modern retail, and exports of traditional food products. Based on these opportunities, this research is designed to develop black spices made from gude nuts, shiitake mushrooms, kluwek, and blondo as modern local spice innovations. This research aims to formulate the best composition for making black spices based on local ingredients, evaluate sensory characteristics through organoleptic testing, and produce scientific information that can strengthen the local spice industry. Based on the results of the research discussion, it can be concluded that the differences in blondo composition in samples A1 to A4 have different effects on the product's sensory characteristics. The color of all samples is dominated by black derived from the use of kluwek, which has been shown to have strong and stable pigmentation capabilities despite variations in the composition of other ingredients. In the color category, there was a significant difference in the level of preference, with sample A1 being the most preferred and sample A2 showing a significant difference compared to the other samples.   Keywords: Blondo, Bumbu Hitam, Inovasi Bumbu
KEPATUHAN WAJIB PAJAK UMKM : PERAN SOSIALISASI PERPAJAKAN, KEPERCAYAAN KEPADA PEMERINTAH, DAN KESADARAN WAJIB PAJAK DI DESA SRIHARJO BANTUL Nabiilah Junga, Jihaan; Airawaty, Diana
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.v9i4.18941

Abstract

This study was conducted to determine and analyze the compliance of MSME taxpayers with the role of tax socialization, trust in the government, and taxpayer awareness in Sriharjo Village, Bantul. The population of this study was all taxpayers who have MSME businesses located in Sriharjo Village, Bantul Regency, Special Region of Yogyakarta. The data analysis technique used SPSS. The results of the study showed that tax socialization had no significant effect on MSME taxpayer compliance in Sriharjo Village. Trust in the government had no significant effect on MSME taxpayer compliance. Taxpayer awareness had a positive and significant effect on MSME taxpayer compliance. Overall, the three independent variables, namely tax socialization, trust in the government, and taxpayer awareness, were proven to have a simultaneous effect on MSME taxpayer compliance in Sriharjo Village. This emphasizes the importance of synergy between government efforts and individual awareness in creating an effective tax system.
PENGARUH KOMITE AUDIT, KEPEMILIKAN MANAJERIAL DAN KUALITAS AUDIT TERHADAP PENCEGAHAN FRAUD (Studi Kasus Pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia) PERIODE 2022-2024 Estiaglory Rense, Clara Glenny; 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.v9i4.18942

Abstract

This study was conducted to determine and analyze the influence of the audit committee, managerial ownership, and audit quality on fraud prevention (a case study of state-owned enterprises listed on the Indonesia Stock Exchange for the 2022-2024 period). The population of this study was all state-owned enterprises that committed fraud or fraudulent financial statements listed on the Indonesia Stock Exchange for the 2022-2024 period. The data analysis tool used was SPSS. The results of the study indicate that the Audit Committee has a positive effect on Fraud Prevention in state-owned enterprises listed on the Indonesia Stock Exchange during the 2022-2024 period. Managerial Ownership has a positive effect on Fraud Prevention in state-owned enterprises listed on the Indonesia Stock Exchange during the 2022-2024 period. Audit Quality has a positive effect on Fraud Prevention in state-owned enterprises listed on the Indonesia Stock Exchange during the 2022-2024 period. Furthermore, it is hoped that the results obtained can be more comprehensive and have a broader contribution to the development of science.
PENGARUH IMPLEMENTASI AKUNTANSI SEKTOR PUBLIK TERHADAP TRANSPARANSI DAN AKUNTABILITAS KEUANGAN RSUD KABUPATEN NUNUKAN Oka, Elisabeth; Nugraeni, Nugraeni
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.v10i1.18948

Abstract

Penelitian ini dilakukan untuk mengetahui dan menganalisis pengaruh implementasi akuntansi sektor publik terhadap transparansi dan akuntabilitas keuangan Rumah Sakit Daerah Nunukan. Populasi yang digunakan adalah seluruh pegawai Rumah Sakit Daerah Nunukan yang terlibat langsung dalam proses pencatatan, pelaporan, pemantauan, dan pengelolaan keuangan rumah sakit. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling. Alat analisis yang digunakan adalah SPSS. Lebih lanjut, semua instrumen penelitian (kuesioner) yang digunakan memenuhi kriteria validitas dan reliabilitas, memastikan data yang dikumpulkan akurat dan konsisten. Asumsi klasik untuk model regresi linier berganda, khususnya asumsi normalitas residual, terpenuhi, yang menunjukkan bahwa model regresi tersebut valid dan hasil estimasi tidak bias. Uji multikolinearitas tidak relevan karena hanya terdapat satu variabel independen dalam model.Hasil penelitian uji-t menunjukkan bahwa implementasi akuntansi sektor publik tidak berpengaruh signifikan terhadap transparansi keuangan di Rumah Sakit Daerah Nunukan (t=0,175; p=0,862>0,05). Koefisien determinasi yang sangat rendah (R²=0,2%) menunjukkan bahwa variasi transparansi keuangan hampir seluruhnya dipengaruhi oleh faktor-faktor lain di luar implementasi akuntansi sektor publik. Dengan demikian, hipotesis 1 yang menyatakan berpengaruh signifikan ditolak. Implementasi Akuntansi Sektor Publik terhadap Akuntabilitas Keuangan, hasil uji-t menunjukkan bahwa implementasi akuntansi sektor publik berpengaruh signifikan terhadap akuntabilitas keuangan di Rumah Sakit Daerah Nunukan, dengan nilai signifikansi sebesar 0,005 (<0,05).

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