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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 3,201 Documents
 317   318   319   320   321 
DETERMINAN KEPUTUSAN INVESTASI EMAS GENERASI Z DI SOLO RAYA Era Trianita Saputra; Astuning Saharsini
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 2 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i2.20082

Abstract

Investment has become an important financial planning strategy for Generation Z amid economic uncertainty and rapid technological development. This study aims to examine the influence of financial literacy, income, technological advancement, and investment motivation on gold investment decisions among Generation Z in Solo Raya. The research employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to 100 Generation Z respondents who had experience investing in financial instruments such as gold, stocks, mutual funds, cryptocurrencies, or deposits. The sampling technique used was purposive sampling, and the data were analyzed using multiple linear regression with SPSS version 24. The results indicate that financial literacy and technological advancement have a significant negative effect on gold investment decisions, while income and investment motivation have a significant positive effect. Furthermore, the coefficient of determination shows that these variables explain 37.8% of the variation in gold investment decisions. The findings suggest that economic capacity and investment motivation play important roles in encouraging investment behavior, whereas higher financial literacy and technological advancement may lead Generation Z to be more selective and cautious in choosing gold as an investment instrument.
ANALYSIS OF TAX COMPLIANCE BEHAVIOR: AN EXPERIMENTAL STUDY ON THE INFLUENCE OF MORAL MESSAGES AND THREATS OF SANCTIONS ON VOLUNTARY TAX COMPLIANCE Irfan Wahyudi; Farida Aryani; Wiljan Atfentia Kotngoran; Nelly Ervina; Riny
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 2 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i2.20201

Abstract

Voluntary tax compliance is a key pillar in maintaining a country's fiscal sustainability, yet tax authorities often face a dilemma between using a persuasive or coercive approach. This study aims to analyze taxpayer compliance behavior through an experimental study, focusing on the influence of moral messages and the threat of sanctions on voluntary compliance levels. Using a 2x2 between-subjects laboratory experimental design, participants were presented with tax scenarios that manipulated the presence of moral messages (non-moral vs. moral) and the level of sanction threat (high vs. low). Data analysis results indicate that moral messages significantly increase voluntary compliance because they activate individuals' internal norms (Khlif & Achek, 2015). On the other hand, a high threat of sanctions has been shown to be effective in increasing compliance immediately, but risks eroding taxpayers' intrinsic motivation in the long run (Alm & Torgler, 2011). Interestingly, the interaction between the two variables indicates that delivering moral messages combined with credible but moderate sanctions produces the most stable compliance levels. These findings imply the importance of tax authorities shifting their paradigm from merely rigid law enforcement to communication strategies that address the psychological and moral aspects of taxpayers.
UNILATERAL DIGITAL INCOME TAXATION BASED ON SIGNIFICANT ECONOMIC PRESENCE: AFFIRMING INDONESIA’S FISCAL SOVEREIGNTY IN THE DIGITAL ECONOMY ERA Muhamad Iqbal Nurrasyid; Haula Rosdiana
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 2 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i2.20249

Abstract

This study examines the choice of income tax instruments for the digital economy and develops a unilateral digital income tax framework grounded in the concept of Significant Economic Presence (SEP) for Indonesia, set against the prolonged impasse of the OECD/G20 Pillar One multilateral solution. Employing a qualitative juridical-normative approach and a literature study, it compares an SEP-based income tax with the Electronic Transaction Tax (PTE) through three lenses: fairness, consistency with international tax norms, and the strengthening of fiscal sovereignty. The analysis finds that SEP is normatively superior because it taxes profit in accordance with the ability-to-pay principle and aligns with the doctrine of economic allegiance, yet it is constrained in formal enforceability because it collides with the permanent establishment definition embedded in tax treaties. The PTE, by contrast, is easier to administer but is prone to being deemed discriminatory and to provoking retaliation. The study therefore proposes mitigating measures comprising a high revenue threshold and a non-discrimination principle, a phased implementation roadmap inspired by the CBAM transition mechanism, and institutional and fiscal-diplomacy strengthening. Its principal contribution is an integrated unilateral framework linking nexus design, treaty-conflict mitigation, and implementation strategy
BAGAIMANA MARKETING MIX DAN KEPUASAN KONSUMEN DALAM MENDORONG UGC INTENTION PADA KONSUMEN COFFEE SHOP DI KOTA SERANG? Farah Putri Wenang Lusianingrum; Widya Nur Bhakti Pertiwi; Ina Riana; Kayla Maritza Nasution; Arum Wahyuni Purbohastuti
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.v10i1.20283

Abstract

The purpose of this study is to understand the effect of the implementation of the 7P marketing mix on satisfaction and its impact on user content creation intention (UGC intention) among coffee shop consumers in Serang City, Banten Province. The urgency and relevance of this research are due to the increasing competition in the coffee shop industry and changes in digital consumer behavior that encourage consumers to act as content creators through social media. The quantitative research approach was chosen to assist in hypothesis testing using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method. The respondents used in the data analysis were 150 consumers selected using a purposive sampling technique. The respondent criteria were coffee shop consumers in Serang City who actively use social media and have visited a maximum of one visit in the past month. Data were collected through an online questionnaire. The hypothesis testing of this study confirmed that the implementation of the 7P marketing mix is ​​able to create customer satisfaction in coffee shops in Serang City. Furthermore, satisfied consumers tend to be more encouraged to share experiences, reviews, and recommendations related to products or services through various digital platforms. This empirical evidence reinforces the perspective of the Stimulus-Organism-Response (S-O-R) theory, where the implementation of the marketing mix as a stimulus can influence consumer satisfaction as an organism, which then results in a behavioral response in the form of UGC intentions. The implication is that coffee shop businesses need to create memorable and shareable consumption experiences to encourage consumer engagement in producing content on social media. Keywords: Marketing Mix 7P, Consumer Satisfaction, User Generate Content Intention
Peran Akuntansi Manajemen dalam Penyusunan Anggaran dan Pengendalian Biaya Operasional DIGAGE Printing Design Sukoharjo Dian Noor Citra Perdana; Eva Rahayu Dwianti
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.v10i1.20301

Abstract

Penelitian ini bertujuan untuk mengkaji peranan akuntansi manajemen dalam kegiatan penyusunan anggaran serta pengendalian biaya operasional DIGAGE Printing Design Sukoharjo. Pendekatan yang digunakan dalam penelitian ini adalah deskriptif kualitatif, dengan tujuan memperoleh pemahaman yang komprehensif mengenai implementasi akuntansi manajemen dalam proses perencanaan dan pengawasan biaya perusahaan. Fokus penelitian diarahkan pada DIGAGE Printing Design Sukoharjo yang bergerak di bidang percetakan digital, percetakan offset, dan jasa periklanan. Sumber data dalam penelitian terdiri atas data primer dan data sekunder. Data primer diperoleh melalui observasi langsung terhadap aktivitas perusahaan serta wawancara dengan pihak yang terlibat dalam pengelolaan operasional dan keuangan. Sementara itu, data sekunder dikumpulkan dari berbagai dokumen perusahaan, laporan biaya operasional, serta referensi ilmiah yang relevan dengan topik penelitian dan dipublikasikan dalam lima tahun terakhir. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi untuk memperoleh informasi yang lengkap dan mendalam. Hasil penelitian menunjukkan bahwa akuntansi manajemen berperan penting dalam mendukung penyusunan anggaran dan pengendalian biaya operasional pada DIGAGE Printing Design Sukoharjo. Informasi yang dihasilkan melalui sistem akuntansi manajemen dimanfaatkan sebagai dasar dalam perencanaan, pengawasan, dan pengambilan keputusan manajerial. Pemanfaatan informasi tersebut membantu perusahaan meningkatkan efektivitas dan efisiensi penggunaan sumber daya yang dimiliki. Selain itu, penyusunan anggaran yang dilakukan secara sistematis serta adanya evaluasi rutin terhadap perbedaan antara anggaran dan realisasi biaya memberikan manfaat dalam mengendalikan pengeluaran operasional dan meminimalkan terjadinya pemborosan. Kata Kunci : akuntansi manajemen, penyusunan anggaran , pengendalian biaya operasional
WHEN VARIABLES ARE NO LONGER SUFFICIENT: AN INTERPRETATIVE PHENOMENOLOGY OF THE VOLCANIC TOURISM EXPERIENCE IN EAST JAVA Leonard Adrie Manafe
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 2 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i2.20311

Abstract

Quantitative research on tourist behavior in Indonesia has repeatedly found that psychological variables such as attitude and subjective norm explain only a small share of the variance in visitation intention, suggesting that a substantial part of the tourist experience escapes measurement. This study uses Heideggerian interpretive phenomenology to explore the lived experience of ten tourists at Ijen Crater, Mount Bromo, and Madakaripura Waterfall. Drawing on in-depth interviews structured around van Manen's four existential dimensions; lived space, lived body, lived time, and lived relation; thematic analysis shows that the attitudes captured in survey instruments originate in pre-cognitive bodily reactions: goosebumps and silence that recur across all demographic groups. Subjective norms appear weak in statistical models not because social influence is absent, but because it has been internalized so deeply that tourists no longer perceive it as external. Physical discomfort becomes social capital, solitude amid crowds becomes a space for existential reflection, and revisit intention forms ontologically during the experience itself rather than through post-visit rational evaluation. We introduce the concept of "transformation that begins before it ends" to describe this intention-formation mechanism, which the Theory of Planned Behavior cannot account for. The study demonstrates the methodological value of interpretive phenomenology in explaining non-significant quantitative findings and offers practical guidance for developing experience-based tourism attentive to tourists' emotional complexity and personal transformation.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETIMPANGAN PENDAPATAN DI PULAU SUMATERA TAHUN 2015 - 2024 Gabriel Amadeus Sitompul; M. Syafii; Arif Rahman
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 2 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i2.20329

Abstract

This study aims to analyze the factors affecting income inequality in Sumatra in the short and long term for the period 2015-2024. The variables studied include HDI, TPT, inflation, PMDN, PMA, and economic growth as independent variables. Income inequality is used as the dependent variable. The research data consists of panel data comprising cross-sectional data from 10 provinces on the island of Sumatra and time-series data for the period 2015–2024. Since the cointegration test revealed a cointegration relationship among the variables, the research model employed is the Panel Vector Error Correction Model (Panel VECM). This study was conducted using the E-Views data analysis software. Research findings on income inequality on the island of Sumatra indicate that in the short term, the Human Development Index (HDI) has a positive and significant effect, the Unemployment Rate (UR) has a negative and significant effect, inflation has a positive but insignificant effect, Domestic Investment (PMDN) has a negative but insignificant effect, Foreign Direct Investment (PMA) has a negative but insignificant effect, and economic growth has a positive but insignificant effect. In the long term, the HDI has a negative but insignificant effect; the TPT has a positive but insignificant effect; inflation has a positive and significant effect; domestic investment (PMDN) has a negative and significant effect; foreign investment (PMA) has a positive and significant effect; and economic growth has a negative and significant effect.
ANALISIS AUDIT MANAJEMEN LABA DALAM MENINGKATKAN PROFITABILITAS PADA PT. BANK RAKYAT INDONESIA (PERSERO) TBK Nina Andriany Nasution; Heriyati Chrisna; Dini Rahma Aliyah
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 2 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i2.20333

Abstract

Penelitian ini bertujuan untuk menganalisis audit manajemen laba dalam meningkatkan profitabilitas. Teori yang digunakan dalam penelitian ini adalah Teori Akuntansi Positif (Positive Accounting Theory) berdasarkan Standar Akuntansi Keuangan. Hipotesis yang diajukan adalah Manajemen Laba Akrual, Rasio BOPO (Biaya Operasional terhadap Pendapatan Operasional) dan Rasio Profitabilitas. Bahwa alat analisis dalam penelitian ini menggunakan metode deskriptif kuantitatif yaitu dengan menilai laporan keuangan PT. Bank Rakyat Indonesia (Persero) Tbk yang dilakukan auditor maka menghasilkan opini audit. Opini audit mengenai kewajaran laporan keuangan yang memberikan jaminan bahwa sinyal laba tersebut dapat dipercaya. Opini audit harus dapat menjadi instrumen penilaian kredibilitas. Berdasarkan hasil penelitian dapat disimpulkan bahwa: a. Audit manajemen laba akrual diperoleh nilai Discretionary Accrual (DA) yang bernilai negatif, hal ini menunjukkan bahwa cenderung melakukan income decreasing earnings management, yaitu tindakan menurunkan laba yang dilaporkan dalam laporan keuangan; b. Biaya Operasional terhadap Pendapatan Operasional (BOPO) menunjukkan kategori sangat efisien, hal ini mengindikasikan bahwa perusahaan mampu mengendalikan biaya operasional secara efektif sehingga pendapatan operasional menghasilkan laba yang lebih besar; c. Return On Assets (ROA) berada pada kategori sangat sehat, hal ini mengindikasikan bahwa perusahaan mampu mengelola aset perusahaan secara efektif untuk menghasilkan laba yang tinggi dan mencerminkan efisiensi operasional yang baik dalam memanfaatkan sumber daya.
PENGARUH EFIKASI DIRI TERHADAP NIAT BERWIRAUSAHA PADA SISWA SMK ISLAM TERPADU SMART INFORMATIKA SURAKARTA M.Ali Mursidi; Mursid Dwi Hastomo; Sri Partini; Tri Wuryanto
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.v10i1.20353

Abstract

The increasing unemployment rate and limited job opportunities in Indonesia necessitate the development of entrepreneurial intentions, particularly among the younger generation. This study aims to determine the influence of self-efficacy on entrepreneurial intention among students at SMK Islam Terpadu Smart Informatika Surakarta. A quantitative approach was employed, with the research population consisting of 12th-grade students. A sample of 121 students was selected using total sampling. Data were collected through questionnaires and analyzed using linear regression. The results indicate that self-efficacy has a positive and significant effect on entrepreneurial intention, meaning that higher student self-efficacy is associated with a stronger intention to start a business. In conclusion, fostering self-efficacy is crucial for promoting entrepreneurship among vocational students. It is recommended that schools enhance their curricula by incorporating practical business experiences, such as school bazaars, to provide students with real-world exposure and strengthen their entrepreneurial intentions. Keywords: self-efficacy, entrepreneurial intention, vocational high school students
The Mediating Role of Firm Size in the Relationship Between DAR, ROA, and TATO on Firm Value Lorina Siregar Sudjiman; Paul Eduard Sudjiman
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.v10i1.20386

Abstract

From its foundation to its projected future performance, a company's stock price in the capital market reflects public perception and trust in the company's performance, which together make up the company's value. This study seeks to examine the relationship between company value, debt-to-asset ratios (DAR), return on assets (ROA), and total asset turnover (TATO), controlling for company size. Multiple linear regression analysis is the tool used in this study's quantitative methodology. Of the businesses listed on the Indonesia Stock Exchange between 2021 and 2024, 21 were from the food and beverage subsector. This study made use of secondary data that was analysed with the help of IBM SPSS. Debt to Asset Ratio (DAR) does not impact company value, according to the data. In contrast, TATO and Return on Assets (ROA) significantly impact the value of a company. There is no moderating effect of firm size on the correlation between DAR and TATO on a company's value. On the flip side, the correlation between ROA and a company's worth might be dampened by its size. Keywords: Firm value, debt to asset ratio, return on assets, total asset turnover, and firm size

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