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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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REFORMULATING CAPITAL STRUCTURE THEORIES IN THE CONTEXT OF ISLAMIC CORPORATE FINANCE: A MAQASID AL‑SHARIAH APPROACH Helmi, Achmad; Susanti, Devy; Ardhiansyah, Fajar; Sagatha, Fitri; Rodoni, Ahmad
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.v10i1.19101

Abstract

Struktur modal adalah aspek fundamental dalam keuangan perusahaan yang menentukan keseimbangan antara utang dan ekuitas untuk mendukung operasional dan pertumbuhan. Teori-teori tradisional seperti trade-off, pecking order, dan agency theory telah menjelaskan perilaku pendanaan berdasarkan efisiensi ekonomi, tetapi cenderung melupakan aspek etika dan sosial. Dalam konteks keuangan Islam, keputusan pendanaan harus sesuai dengan prinsip syariah yang menolak riba, gharar, dan maysir, serta berfokus pada kemaslahatan melalui maqasid al-shariah. Tulisan ini bertujuan untuk merumuskan kembali teori struktur modal dari sudut pandang keuangan Islam dengan pendekatan maqasid al-shariah. Penelitian ini bersifat konseptual dan normatif melalui kajian pustaka, analisis prinsip maqasid, serta contoh numerik yang membandingkan antara struktur pendanaan tradisional dan model musyarakah. Temuan penelitian menunjukkan bahwa pendekatan maqasid mengharuskan perubahan dalam tujuan perusahaan dari sekadar memaksimalkan nilai pasar menjadi memaksimalkan kemaslahatan yang mencakup efisiensi ekonomi, kesejahteraan sosial, dan kepatuhan terhadap syariah. Implikasinya, perusahaan berbasis syariah diwajibkan untuk mengembangkan tata kelola, instrumen pembiayaan, serta indikator kinerja yang merefleksikan dimensi maqasid. Reformulasi ini diharapkan dapat memperkuat landasan teoretis keuangan korporat Islam sekaligus memberikan arahan bagi kebijakan pendanaan yang adil, transparan, dan berkelanjutan.
EXPLORING THE IMPACT OF WORK-LIFE BALANCE ON EMPLOYEE PRODUCTIVITY IN HYBRID WORK SETTINGS Munzir, Ibnu; Suriyanti, Suriyanti; Mahfudnurnajamuddin, Mahfudnurnajamuddin
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Work-life balance (WLB) has become a critical factor in shaping employee outcomes within hybrid work environments that combine remote and on-site arrangements. This study aims to examine the impact of work-life balance on employee productivity in hybrid work settings, emphasizing the mediating role of job satisfaction and the moderating effect of organizational support. Using a quantitative approach, survey data were collected from 250 employees across multiple industries implementing hybrid work systems in Indonesia. The results reveal that a higher level of work-life balance significantly enhances employee productivity through increased job satisfaction. Moreover, organizational support strengthens the positive relationship between WLB and productivity, suggesting that human resource strategies should prioritize flexible work policies, supportive leadership, and digital collaboration tools. The findings provide theoretical implications for sustainable HRM practices and practical insights for organizations seeking to optimize performance in post-pandemic employment landscapes..
PENGARUH PERSEPSI KEADILAN PAJAK, KEWAJIBAN MORAL, DAN KEPERCAYAAN KEPADA PEMERINTAH TERHADAP KEPATUHAN WAJIB PAJAK UMKM Sastianing Maharani, Tiara; 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.v10i1.19112

Abstract

This study aims to determine the influence and analysis of perceptions of tax fairness, moral obligation, and trust in the government on MSME taxpayer compliance. This study uses quantitative research. The population in this study is all MSME actors who have a Taxpayer Identification Number (NPWP) in Sedayu sub-district in 2024. The analysis technique uses SPSS. The results of the study are obtained t-values ​​for perceptions of tax fairness of 3.628 > 2.001 and a significance value of 0.001 < 0.05. It can be concluded that perceptions of tax fairness have a positive effect on MSME taxpayer compliance. Therefore, the first hypothesis (H1) is accepted. Based on the results of the hypothesis test, the t-value for moral obligation is 1.850 < 2.001 and a significance value of 0.069 > 0.05. It can be concluded that moral obligation does not affect MSME taxpayer compliance. Therefore, the second hypothesis (H2) is rejected. And, based on the results of the hypothesis test, the calculated t-value for moral obligation was -1.141 < 2.001 and a significance value of 0.259 > 0.05. It can be concluded that trust in the government has no effect on MSME taxpayer compliance. Therefore, the third hypothesis (H3) is rejected.
ANALISIS PENGARUH BEBAN PAJAK, PROFITABILITAS, DAN NILAI TUKAR MATA UANG TERHADAP TRANSFER PRICING PADA PERUSAHAAN SEKTOR CONSUMER NON CYILICALS SUB SEKTOR FOOD & BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024 Rohmani, Rani Titi; 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.v10i1.19114

Abstract

This study was conducted to analyze and analyze the effect of tax burden, profitability, and currency exchange rates on transfer pricing in consumer non-chemical companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The study population consisted of food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. The data analysis technique used SPSS. The SPSS output shows that tax burden has no effect on transfer pricing. This result indicates that H1 is rejected. Profitability has a negative effect on transfer pricing. This result indicates that H2 is accepted. Currency exchange rates have a positive effect on transfer pricing. This result indicates that H3 is accepted.
PENGARUH GOOD CORPORATE GOVERNANCE, PENGENDALIAN INTERNAL DAN AUDIT INTERNAL TERHADAP PENCEGAHAN KECURANGAN ( FRAUD ) ( STUDI KASUS PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2024) Doni Malo, Redemptus; Tadius Andi Candra, Yudas
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.v10i1.19125

Abstract

This study was conducted to determine and analyze the influence of good corporate governance, internal control, and internal audit on fraud prevention (a case study of banking companies listed on the Indonesia Stock Exchange for the period 2021-2024). The study population was all banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. The test results indicate that Good Corporate Governance (GCG) has a significant and strong influence in reducing the likelihood of fraud. The results indicate that internal control has no significant influence on fraud prevention, although the regression coefficient indicates a negative direction. Internal audit has been shown to make a significant contribution to preventing fraud in banking companies. The results of simultaneous testing indicate that all three independent variables together have a significant influence on fraud prevention.
PENGARUH LITERASI KEUANGAN, PENDAPATAN (UANG SAKU), DAN TEMAN SEBAYA TERHADAP PERILAKU KEUANGAN MAHASISWA MERCU BUANA YOGYAKARTA Vitriani Hartati, Ekayuni; 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.v10i1.19126

Abstract

This study was conducted to determine and analyze the influence of financial literacy, income (pocket money), and peer influence on the financial behavior of Mercu Buana Yogyakarta students. The population in this study were all active students of Mercu Buana Yogyakarta University (UMBY) in the current academic year. The sampling technique used in this study was purposive sampling. The selected respondents were active students of Mercu Buana Yogyakarta University in at least their third semester, aged 18–25 years, and who regularly received pocket money from their parents, scholarships, or other sources of income. The data analysis technique used SPSS. The results of the study showed that financial literacy had a positive and significant effect on student financial behavior. Income (pocket money) had a positive and significant effect on student financial behavior. Peer influence had a positive and significant effect on student financial behavior. The data were declared normal, free from multicollinearity, and did not exhibit heteroscedasticity, so valid multiple linear regression analysis was used to draw conclusions in this study.
PENGARUH PERSEPSI KORUPSI PAJAK, MOTIVASI PAJAK, DAN INSENTIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KABUPATEN BANTUL, PROVINSI DIY Arifudin, Muhammad; 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.v10i1.19127

Abstract

This study was conducted to determine the influence of perceptions of tax corruption, tax motivation, and tax incentives on taxpayer compliance among MSMEs in Bantul Regency, Yogyakarta Special Region (DIY). The population in this study was all MSMEs, both individuals and corporations, that already have a Taxpayer Identification Number (NPWP) in Bantul Regency. Data analysis used SPSS. The SPSS output shows that perceptions of tax corruption have a positive and significant effect on MSME taxpayer compliance. Tax motivation has a positive and significant effect on MSME taxpayer compliance. Tax incentives have a positive and significant effect on MSME taxpayer compliance. The provision of tax incentives can increase taxpayer awareness and compliance, especially among MSMEs. The results indicate that the hypothesis is accepted.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI STRUKTUR MODAL (Studi Empiris di Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2020 - 2023) Anastasya Nursiva Yuniar; Widi Hariyanti; Yunus Harjito
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.v10i1.19155

Abstract

This study aims to examine how profitability, asset structure, liquidity, company size, sales growth, and business risk affect capital structure. The object of this study is manufacturing companies listed on the Indonesia Stock Exchange in the period 2020-2023. The research sample consisted of 142 companies selected through a purposive sampling method, so that the total data used was 568, calculated from 142 companies multiplied by 4 years of research. After removing 37 outlier data, the amount of data analyzed was 531. The analysis techniques used included multiple linear regression and simple linear regression with the help of SPSS 21 software. The results of the study revealed that profitability, asset structure, liquidity, and business risk had a negative effect on capital structure. Meanwhile, company size and sales growth did not affect capital structure. Keywords : Capital Structure, Profitability, Liquidity, Firm Size, and Sales Growth
PENGARUH MODAL USAHA, LITERASI KEUANGAN, DAN KUALITAS LAPORAN KEUANGAN TERHADAP KEBERLANJUTAN UMKM DI DESA WISATA KREBET SENDANGSARI PAJANGAN BANTUL Saputra, Edi; 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.v10i1.19157

Abstract

This study aims to analyze the influence of business capital, financial literacy, and the quality of financial reports on the sustainability of MSMEs in the Krebet Sendangsari Pajangan Tourism Village, Bantul. The phenomenon underlying this research is the still low level of financial understanding and limited business capital that hinder the sustainability of MSMEs. The research method used is a quantitative approach with multiple linear regression analysis techniques. Primary data were obtained by distributing questionnaires to 57 respondents of bamboo craftsmen MSMEs. The results of the analysis indicate that the three independent variables, namely business capital, financial literacy, and the quality of financial reports, have a positive and significant effect on the sustainability of MSMEs. These findings indicate that increasing capital capacity, financial understanding, and the preparation of quality financial reports can strengthen the resilience and sustainable growth of MSMEs. This research is expected to serve as a reference for business actors, financial institutions, and the government in designing strategies to increase the capacity of MSMEs in the rural creative economy sector
Analisis Gap antara Literasi dan Inklusi Keuangan di Provinsi Kepulauan Bangka Belitung Tiara Fitari; Abdul Hafiz
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.v10i1.19158

Abstract

Tingkat literasi dan inklusi keuangan merupakan indikator penting dalam pembangunan ekonomi suatu daerah. Berdasarkan data terbaru, indeks literasi keuangan di Provinsi Bangka Belitung pada tahun 2024 mencapai 62,34%, sementara indeks inklusi keuangan lebih tinggi, yaitu 79,48%. Perbedaan yang signifikan ini menunjukkan adanya gap antara pemahaman masyarakat terhadap konsep keuangan dan akses mereka terhadap layanan keuangan formal. Kesenjangan antara literasi dan inklusi keuangan dapat dipengaruhi oleh berbagai faktor, termasuk pendidikan, akses terhadap informasi keuangan, dan efektivitas program edukasi keuangan. Meskipun tingkat inklusi keuangan di Bangka Belitung cukup tinggi, rendahnya literasi keuangan masih menjadi tantangan utama. Keseimbangan antara dua indikator ini jika tidak diperhatikan maka akan berdampak pada permasalahan seperti rendahnya efektivitas program keuangan, penyalahgunaan produk keuangan, serta peningkatan risiko finansial masyarakat. Penelitian ini bertujuan untuk menganalisis GAP antara literasi dan inklusi keuangan serta mengindentifikasi faktor-faktor determinan yang mempengaruhinya seperti Pendidikan, pendapatan, usia dan akses internet. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 115 responden masyarakah usia produktif si Provinsi Kepulauan Bangka Belitung. Data dianalisis melalui analisis deskriptif, analisis gap berbasis skor dan indeks, serta analisis linear berganda. Hasil menunjukan bahwa terdapa GAP anatara literasi dan inklusi keuangan. Hasil regresi menunjukkan bahwa Pendidikan berpengaruh positif dan signifikan, variable pendapatan berpengaruh negatif dan signifikan dan variable usia dan akses internet tidak berpengaruh signifikan terhadap GAP literasi dan inklusi keuangan. Secara simultan, seluruh variable independent berpengaruh signfikan terhadap GAP literasi dna inklusi keuangan di Provinsi Kepulauan Bangka Belitung.

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