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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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Penerapan Strategi Akuntansi Lingkungan dan Inovasi Hijau untuk Mencapai Keberlanjutan Bisnis UMKM Melalui Peningkatan Kinerja Lingkungan Izzaty, Khairina Nur; Solovida, Grace Tianna
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.v9i4.18962

Abstract

Sustainability of business that is the focus of stakeholders can be achieved by increasing economic profit, reducing environmental impact, and social prosperity. A more environmentally oriented business can increase public trust. This study aims to obtain empirical evidence regarding the role of environmental performance as a mediator of the influence of environmental accounting strategies and green product innovations on the sustainability of MSME businesses. The sample of this study was MSME actors in the manufacturing or processing sector in Semarang City. The research method used was quantitative with primary data in the form of a survey that would be analyzed using a structural equation model. The results of the hypothesis test showed that environmental accounting strategies had no effect on environmental performance, while green innovation had a significant positive effect on environmental performance. For testing direct effects, environmental accounting strategies and green innovations did not have a direct effect on the sustainability of MSME businesses. Environmental performance had a significant positive effect on the sustainability of MSME businesses. From the mediation test, environmental performance was proven to mediate the effect of green innovation on the sustainability of MSME businesses, but could not mediate the effect of environmental accounting strategies on the sustainability of MSME businesses. The results of this study are expected to contribute to the sustainability of MSME businesses by paying more attention to the quality of the products and the environment in which the business operates.
GREEN INNOVATION DAN WASTE MANAGEMENT: FAKTOR KUNCI BUSINESS SUSTAINABILITY UMKM Fikri Arrafi, Muhammad; Hapsari, Ira; Rezky Pramurindra; Iwan Fakhruddin; Edi Joko Setyadi
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.v10i1.19012

Abstract

MSME’s are a sector that plays a crucial role in the national economy. However, the sustainability of their businesses is often hindered by the lack of adoption of environmentally friendly practices. This study aims to analyze the influence of green innovation and waste management on business sustainability among MSME’s. Data were analyzed using Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach, including both outer and inner model testing. The population of this research consists of all Micro, Small, and Medium Enterprises in Banyumas Regency. A stratified random sampling technique was employed to obtain respondents that met the predetermined criteria, and primary data were collected through questionnaires. The findings reveal that: (1) green innovation has a positive effect on business sustainability; and (2) waste management has a positive effect on business sustainability.
MAPPING GLOBAL RISKS FOR THE NEXT FIVE YEARS (2026–2030): AN INTEGRATED VUCA–PESTEL FRAMEWORK FOR CROSS-INDUSTRY STRATEGIC RESILIENCE Adisardjono, Johanes Kuntjoro
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.v10i1.19030

Abstract

Global economic and organizational environments are increasingly shaped by heightened uncertainty arising from overlapping crises, rapid technological change, geopolitical fragmentation, and intensifying climate impacts. While prior studies have examined specific risks or sectoral contexts, comprehensive cross-industry risk mapping with a medium-term horizon remains limited. This study aims to identify and interpret dominant global risks for the period 2026–2030 using an integrated VUCA–PESTEL framework. The study adopts a conceptual–analytical research design, employing expert-informed risk synthesis based on authoritative global reports and selected academic literature. The analysis follows three stages: thematic risk identification, risk clustering, and multidimensional mapping, in which VUCA is treated as the operating environment and PESTEL as macro-environmental risk domains.The analysis identifies ten dominant global risk clusters with systemic and cross-industry implications, including climate-related systemic risk, food insecurity, geopolitical fragmentation, economic slowdown, technological disruption, cybersecurity vulnerability, erosion of public trust, regulatory acceleration, supply chain and energy insecurity, and reputational risk. The findings indicate that contemporary risks are increasingly interconnected and non-linear, challenging traditional silo-based risk management approaches. This study extends existing approaches by integrating VUCA and PESTEL into a unified framework for medium-term global risk mapping, supporting anticipatory risk governance and organizational resilience across industries. Keywords: Global Risk; VUCA - PESTEL; Risk Governance; Strategic Foresight; Organizational Resilience
PENGARUH TRANSFER PRICING, PERENCANAAN PAJAK, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MULTINASIONAL SUBSEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022 – 2024: PENGARUH TRANSFER PRICING, PERENCANAAN PAJAK, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MULTINASIONAL SUBSEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022 – 2024 Stevi Yoma Onayangga, Stefhani; 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.v9i4.19051

Abstract

This study was conducted to determine the effect of transfer pricing, tax planning, and capital intensity on tax avoidance in multinational mining companies listed on the Indonesia Stock Exchange for the 2022-2024 period. The population and sample were determined using purposive sampling. The data analysis technique used SPSS. Based on the data output, the research results show that transfer pricing has a significant effect on tax avoidance in multinational mining companies listed on the Indonesia Stock Exchange for the 2022-2024 period. Tax planning does not have a significant effect on tax avoidance in multinational mining companies listed on the Indonesia Stock Exchange for the 2022-2024 period. Furthermore, capital intensity has a significant effect on tax avoidance in multinational mining companies listed on the Indonesia Stock Exchange for the 2022-2024 period.
KINERJA KEUANGAN DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN Annisa, Annisa; 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.v9i4.19067

Abstract

This research was conducted to determine and analyze the effect of financial performance and good corporate governance mechanism on the timeliness of financial report submission in manufacturing companies listed on the Indonesia Stock Exchange for the period 2022-2024. The population of this study was all manufacturing companies listed on the Indonesia Stock Exchange for the period 2022-2024. The sample of this study was taken using a purposive sumption technique. The analysis tool used Based on the data analysis and discussion that have been done previously, it can be concluded as follows, profitability does not affect the timeliness of financial reporting in manufacturing sector companies in the basic and chemical industry subsectors listed on the Indonesia Stock Exchange for the period 2022-2024. Managerial ownership has no effect on the timeliness of financial reporting in manufacturing companies in the basic and chemical industry subsector listed on the Indonesia Stock Exchange for the 2022-2024 period. Audit quality has no effect on the timeliness of financial reporting in manufacturing companies in the basic and chemical industry subsector listed on the Indonesia Stock Exchange for the 2022-2024 period.
PENGARUH REPUTASI KANTOR AKUNTANSI PUBLIK, KUALITAS AUDIT DAN KEPATUHAN STANDAR AKUNTANSI KEUANGAN TERHADAP OPINI AUDIT PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024 Habibullah, Habibullah; Budiantara, Martinus
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.v10i1.19083

Abstract

This study was conducted to determine the effect of public accounting firm reputation, audit quality, and compliance with financial accounting standards on audit opinions in energy sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period. The population in this study was several companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period that had annual financial statements and independent auditor reports. The analysis tool used was SPSS. SPSS output shows that the reputation of the Public Accounting Firm (KAP) does not significantly influence the Audit Opinion (Y). Audit quality is measured by audit tenure, which is the length of the auditor-client relationship (the number of years the same auditor has audited the company). These results indicate that the length of the auditor-client relationship does not affect the audit opinion issued. Audit quality, measured by the length of the working relationship, is not sufficient to explain variations in audit opinions. Auditors are still considered to maintain independence, regardless of their long or new experience with the client, with audit tenure having no significant effect on the audit opinion. Compliance with Financial Accounting Standards (SAK) significantly influences the Audit Opinion (Y).
DAMPAK KUALITAS PELAYANAN PAJAK, PEMAHAMAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM Bunga Andarista, Juliedt; Airawaty, Diana
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.v10i1.19084

Abstract

This study was conducted to determine the effect of tax service quality, tax understanding, and tax sanctions on MSME taxpayer compliance in Slahung District, Ponorogo for the 2021-2024 period. The population in this study were all MSME taxpayers in Slahung District, Ponorogo Regency, East Java. The analysis tool used was SPSS. SPSS output shows that tax service quality has a coefficient value of 0.111 with a significance value of 0.304, so this variable does not have a significant effect on MSME taxpayer compliance. The Effect of Tax Understanding (X2) on MSME Taxpayer Compliance (Y), the tax understanding variable shows a coefficient value of 0.324 with a significance value of 0.005, so it can be concluded that tax understanding has a significant and positive effect on taxpayer compliance. This finding also indicates that tax literacy remains a key factor driving MSME compliance. The Effect of Tax Sanctions (X3) on MSME Taxpayer Compliance (Y), based on a t-test, tax sanctions obtained a coefficient of 0.049 with a significance value of 0.667, thus having no significant effect on MSME taxpayer compliance. This condition indicates that existing sanctions have not provided a strong enough deterrent effect for taxpayers, or their implementation is not directly felt by some MSME actors.
PENGARUH KOMISARIS INDEPENDEN, LEVERAGE, DAN EFFECTIVE TAX RATE TERHADAP TRANSFER PRICING (Pada Perusahaan Multinasional Sektor Consumer Non-Cylical yang terdaftar di Bursa Efek Indonesia) PERIODE 2022-2024 Amanda Matalang, Jutrisya; As'ari, Hasim
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.v10i1.19085

Abstract

This study was conducted to determine and analyze the influence of independent commissioners, leverage, and the effective tax rate on transfer pricing (in non-cyclical consumer sector multinational companies listed on the Indonesia Stock Exchange for the 2022-2024 period. The population of this study was all multinational companies in the Non-Cyclical Consumer sub-sector that practice transfer pricing or avoid taxes listed on the Indonesia Stock Exchange for the 2021-2024 period. The sampling technique in this study used non-probability sampling with a purposive sampling technique. The analysis tool used SPSS. The SPSS output shows that the presence of independent commissioners has not been able to significantly reduce transfer pricing practices carried out by companies. Leverage has no effect on transfer pricing in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange. The effective tax rate has no effect on transfer pricing in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange.
PERAN MODERASI SUBJECTIVE NORMS PADA HUBUNGAN ATTITUDE DAN INTENTION TO SHARE KNOWLEDGE DALAM SISTEM PENGELOLAAN SDM PERGURUAN TINGGI Kristianto, Eugenius Tejo Sukmojati; Santoso, Adi; Qibtiyah, Mariah Rabiatul
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.v10i1.19099

Abstract

This study aims to analyze the effects of extrinsic reward, social trust, sense of self-worth, and expected association on attitude toward knowledge sharing, as well as to examine the moderating role of subjective norms on the relationship between attitude and intention to share knowledge. The study employs a quantitative approach by distributing questionnaires to 80 non-academic staff members and analyzes the data using multiple regression and moderated regression analysis (MRA). The results show that sense of self-worth and expected association have a significant effect on attitude toward knowledge sharing, whereas extrinsic reward and social trust do not exhibit significant effects. Attitude toward knowledge sharing is proven to have a significant effect on intention to share knowledge. In addition, subjective norms act as a moderating variable that strengthens the influence of attitude on intention. These findings confirm that psychological and relational factors have a stronger contribution than external incentives in shaping knowledge-sharing behavior. Theoretically, this study enriches the development of the Theory of Reasoned Action (TRA) in the context of knowledge management in higher education. From a managerial perspective, this study recommends that organizations prioritize the strengthening of individual competencies, enhancement of psychological rewards, and facilitation of a collaborative culture supported by social support and leadership that fosters habitual knowledge sharing.
TEKANAN, SISTEM PENGENDALIAN INTERNAL, BUDAYA ORGANISASI, KOMPETENSI, GAYA KEPEMIMPINAN, PERILAKU TIDAK ETIS TERHADAP POTENSI FRAUD DANA DESA DI KABUPATEN BOYOLALI Ningrum, Alfian Indra; Witono, Banu; Zulfikar
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.v10i1.19100

Abstract

This study aims to determine the influence of pressure, internal control systems, organizational culture, competence, leadership style, and unethical behavior on the potential for village fund fraud in Boyolali Regency. Using a quantitative approach, data were collected from a sample of village officials through convenience sampling techniques. The data were analyzed using multiple regression analysis. The results of the study indicate that pressure has a positive influence on the potential for village fund fraud; internal control systems have a significant negative influence on the potential for village fund fraud; organizational culture does not have a significant influence on the potential for village fund fraud; competence has a negative influence on the potential for village fund fraud; leadership style has no influence on the potential for village fund fraud; and unethical behavior has a positive influence on the potential for village fund fraud.

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