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M Hasan Ma'ruf
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INDONESIA
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 3,099 Documents
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PENGARUH STRUKTUR MODAL, PENGUNGKAPAN EMISI KARBON DAN, BIAYA LINGKUNGAN TERHADAP KINERJA KEUANGAN Az-Zahra, Najwa; Dwi Winarni; Azmi Fitriati; Rina Mudjiyanti
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.v10i1.19105

Abstract

This research aims to analyze the influence of capital structure, environmental costs, and carbon emission disclosure on the financial performance of energy companies listed on the Indonesia Stock Exchange from 2022 to 2024. This study uses panel data analysis with a quantitative approach, employing the Random Effect model. The research data is obtained from annual reports and sustainability reports from a total of 39 companies, resulting in 117 data observations. The data was processed using STATA software. The results indicate that capital structure (DAR) and environmental costs have a positive and significant effect on financial performance, while carbon emission disclosure negatively impacts financial performance. Proportional use of debt and increased investment in the environment can strengthen financial performance. Findings related to disclosure of carbon emissions emphasize the need for improved quality and standards of carbon emission reporting in Indonesia.
KINERJA KARYAWAN DITINJAU DARI KEDISIPLINAN KOMPENSASI DAN INTEGRITAS PADA KANTOR KSPPS BMT SAKINAH SUKOHARJO Fajar Sipanuh; Supawi Pawenang; Sarsono
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.v10i1.19380

Abstract

This study aims to analyze the effects of discipline, compensation, and integrity on employee performance at KSPPS BMT Sakinah Sukoharjo. The study employs a quantitative approach using multiple linear regression analysis. The population as well as the sample consists of all employees of KSPPS BMT Sakinah Sukoharjo, totaling 45 respondents. Data were collected through questionnaires that had been tested for validity and reliability. The results indicate that discipline, compensation, and integrity simultaneously have a positive and significant effect on employee performance. The coefficient of determination of 54.0% shows that the three independent variables are able to explain 54.0% of the variation in employee performance, while the remaining percentage is influenced by other factors outside the research model. These findings emphasize the importance of effective discipline management, fair compensation systems, and the strengthening of integrity values in improving employee performance in Islamic microfinance institutions Keywords: discipline, compensation, integrity, employee performance, KSPPS BM
PENGUJIAN KEWENANGAN PENUNTUTAN OLEH JAKSA DALAM PERKARA TINDAK PIDANA NARKOTIKA (Studi Putusan No. 67/Pid.Sus/2025/PN Gdt) Kuncoro, Rido
JURNAL ILMIAH EDUNOMIKA Vol. 7 No. 2 (2023): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v7i2.19386

Abstract

This study examines the exercise and testing of prosecutorial authority by the Public Prosecutor in narcotics criminal cases through an analysis of Decision No. 67/Pid.Sus/2025/PN Gdt. The research departs from the position of the prosecutor as dominus litis within the Indonesian criminal justice system, where prosecutorial authority is normatively attributed by statute but practically constrained by evidentiary standards in court. Using a normative juridical method with a case study approach, this research analyzes how prosecutorial authority is implemented through indictment construction and how such authority is judicially tested through the conformity between charges and evidentiary proof at trial. The study further identifies the factors limiting prosecutorial authority in narcotics cases, including fragmented investigative facts, the absence of key offenders, difficulties in proving subjective intent, incomplete digital evidence, time pressure, and public expectations. The analysis employs Philipus M. Hadjon’s theory of attributed authority and Lawrence M. Friedman’s legal system theory to explain the interaction between legal structure, legal substance, and legal culture. The findings demonstrate that prosecutorial authority is not absolute but operates within a framework of accountability and judicial control, emphasizing the importance of proportional discretion and evidentiary precision in narcotics prosecution within Indonesian criminal justice practice and institutional realities.
PENGARUH PENGGUNAAN SHOPEE PAY LATER TERHADAP PERILAKU KONSUMTIF MAHASISWA DI KOTA MAKASSAR Hasma Fitrayanti; Basri Basir MR; Wahyuni
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.v10i1.19466

Abstract

This study examines the use of Shopee Pay Later in relation to students' consumptive behavior in Makassar City. The analysis results indicate that there is no significant influence of Shopee Pay Later usage on students' consumptive behavior, as shown by the simple linear regression test, with a negative regression coefficient of -0.028 and a significance value of 0.815 (>0.05). In the context of financial accounting, this finding suggests that access to digital credit does not necessarily increase consumption but is influenced by other factors such as debt management and cash flow planning. Furthermore, this study highlights the potential for financial distress due to the uncontrolled use of digital credit services. Therefore, understanding financial management and liability recording is essential to maintaining students' financial stability. Keywords: Consumptive Behavior, Financial Distress, Shopee Pay Later.
PENGARUH MOTIVASI KERJA DAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA KARYAWAN PADA PT BUDI KARYA MAJU Budiyono; Suprihati
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.v10i1.19469

Abstract

Effectiveness and efficiency are requirements for all organisations, in which human resource management plays a key role. Well-managed human resources will support the achievement of organisational goals. In this case, job satisfaction is a determining factor that increases employee enthusiasm, morale, discipline, and performance. This study aims to analyse the influence of work motivation and work environment on employee satisfaction at PT Bud Karya Maju. Using a saturated sampling method on 50 respondents and multiple linear regression analysis, the results of the study prove that work motivation and environment have a positive and significant influence on job satisfaction. Keywords : employee job satisfaction, work environment, and work motivation
PENGARUH PENGETAHUAN KEWIRAUSAHAAN, KREATIVITAS KEWIRAUSAHAAN DAN MOTIVASI KEWIRAUSAHAAN TERHADAP KEBERHASILAN USAHA PADA USAHA MIKRO KECIL MENENGAH (UMKM) DI SURAKARTA (STUDI EMPIRIS PADA PELAKU UMKM) Apriyanti, Setya; Nursiam
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.v10i1.19489

Abstract

This study aims to analyze the influence of entrepreneurial knowledge, entrepreneurial creativity, and entrepreneurial motivation on business success in Micro, Small, and Medium Enterprises (MSMEs) in Surakarta. The Theory of Planned Behavior (TPB) approach is used to examine user behavior more comprehensively. The population in this study is 13,200 MSMEs in Surakarta, with a purposive sampling technique and the Slovin formula, a 10% error rate plus 12% oversampling, resulting in a sample of 112. Data analysis uses multiple linear regression accompanied by reliability, validity, and classical assumption tests. The results show that entrepreneurial knowledge has a positive and significant effect on business success. Entrepreneurial creativity is also proven to have a positive and significant effect on business success. In addition, entrepreneurial motivation does not have a positive and significant effect on business success. Keywords : Entrepreneurial Knowledge, Entrepreneurial Creativity, Entrepreneurial Motivation, Business Success. Micro, Small, and Medium Enterprises (MSMEs)
REKONSTRUKSI STANDAR PENERAPAN PEMAAFAN HAKIM GUNA MENJAMIN KEPASTIAN DAN KEADILAN PEMIDANAAN Andi Rosadi Hamri; Mahendra Putra Kurnia; Ivan Zairani Lisi
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.v10i1.19519

Abstract

This study aims to analyze the application of the concept of judicial forgiveness (rechterlijk pardon) as stipulated in Law Number 1 of 2023 concerning the National Criminal Code (KUHP). The primary focus of the study is to examine the legal rationale for granting this pardon authority and its concept in supporting substantive justice in Indonesia. The research method used is normative juridical with a statutory and conceptual approach. The results indicate that judicial forgiveness is an important instrument for correcting injustice resulting from the application of the rigid principle of legality. Through Article 54 of the National Criminal Code, judges have a legal basis for not imposing a sentence even if the defendant's guilt is proven, taking into account the minor nature of the act and the humanitarian aspects. This concept reinforces the shift in Indonesian criminal law towards a restorative and humanistic direction.
INTEGRATING CRIMINAL LAW ENFORCEMENT AND THE CIVIL VALIDITY OF SMART CONTRACTS: A LEGAL ANALYSIS OF CRYPTO-ASSET-BASED SCAMMING CRIMES IN INDONESIA Bambang Julianto; Rabith Madah Khulaili Harsya; Andi Mohammad Galib; Dani Amran Hakim; Aklima
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.v10i1.19530

Abstract

The evolution of blockchain technology has introduced smart contracts as autonomous and immutable digital transaction instruments. However, these technical characteristics create legal ambivalence when used as a means of fraudulent acts based on crypto assets. This study aims to analyze the integration of criminal law enforcement and the civil validity of smart contracts in the context of crypto crimes in Indonesia. Using normative legal research methods and a comparative approach, this study finds a legal gap in determining the civil status of contracts born of malicious intent (mens rea). The analysis shows that although smart contracts are technically valid in blockchain systems, they can be invalidated under civil law if proven to contain elements of fraud. This study recommends the need for regulatory synchronization between the ITE Law, the National Criminal Code, and civil contract law to provide comprehensive legal protection for crypto asset investors in Indonesia
PENGARUH DYNAMIC WORKING ARRANGEMENT DAN LITERASI DIGITAL TERHADAP PRODUKTIVITAS PEGAWAI DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING PADA DINAS PEMBERDAYAAN MASYARAKAT DAN DESA PROVINSI JAWA BARAT Taufiq, Irvan; Mochamad Vrans Romi
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.v9i4.17878

Abstract

Changes in work requirements in the digital era and budget efficiency policies require civil servants to improve flexibility and efficiency in their work. In line with this, the West Java Provincial Government has implemented dynamic working arrangements (DWA) that must be supported by good digital literacy skills. However, the implementation of DWA allows employees to engage in unproductive activities, resulting in suboptimal employee productivity. This study aims to analyze the level of employee productivity influenced by dynamic working arrangements, digital literacy, and job satisfaction as intervening variables at the West Java Provincial Department of Community Empowerment and Village Development. The study population consists of 87 civil servants. The sampling technique used is purposive sampling. Data collection techniques used questionnaires. Data analysis techniques included validity and reliability tests, classical assumption tests, path analysis, hypothesis testing, Sobel tests, and correlation analysis. Data processing tools used SPSS 24. The results showed that DWA positively influences job satisfaction. Digital literacy does not positively influence job satisfaction. Job satisfaction has a positive effect on productivity. DWA does not have a direct effect on productivity. Digital literacy has a direct effect on productivity. Job satisfaction can mediate the effect of DWA on productivity. Job satisfaction cannot mediate the effect of digital literacy on productivity.
ANALISIS PENGARUH PENYAJIAN LAPORAN KEUANGAN, KAPASITAS SDM, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN Maulina Ardiani; Nunung Aini Rahmah
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.v9i4.17969

Abstract

This study aims to analyze the influence of financial statement presentation, human resource capacity, and information technology utilization on the quality of financial statements at the Department of Community and Village Empowerment of West Java Province. The research uses a quantitative approach with explanatory methods. Data were collected through questionnaires distributed to employees involved in financial reporting processes and analyzed using the SPSS software for multiple linear regression. The results indicate that presenting financial statements based on Government Accounting Standards (PSAP 01) has a positive and significant impact on the quality of financial statements. Meanwhile, human resource capacity and the utilization of information technology do not have a significant effect on financial statement quality. However, simultaneously, the three variables have a significant influence on the quality of financial statements. These findings suggest that compliance with PSAP 01 plays a crucial role in enhancing report quality, while improvements in HR capacity and IT systems require further optimization to effectively contribute to financial reporting quality. Keywords : Financial statement presentation, human resource capacity, information technology, financial statement quality, government accounting

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