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Contact Name
M Hasan Ma'ruf
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hasan.stie.aas@gmail.com
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+6281802579955
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Jln Slamet Riyadi No. 361 Windan Makamhaji, Kartasura, Sukoharjo
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Kota surakarta,
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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
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).
Articles 3,259 Documents
Competency-Based Training Effectiveness and Its Impact on Employee Productivity: Empirical Evidence from the Garment Industry in Purbalingga Fatwa Zuhaena
JURNAL ILMIAH EDUNOMIKA Vol. 6 No. 1 (2022): EDUNOMIKA : Vol. 06, No. 01, 2022
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v6i1.20490

Abstract

The garment industry in Purbalingga Regency is a cornerstone of the local economy, yet persistent productivity gaps underscore the need for effective workforce development strategies. This study examines the effect of competency-based training effectiveness on employee productivity in garment companies in Purbalingga, with training motivation and training transfer as mediating variables. Grounded in Human Capital Theory (Becker, 1964) and the Kirkpatrick Training Evaluation Model (Kirkpatrick & Kirkpatrick, 2006), this study proposes that training effectiveness positively influences productivity directly and indirectly through two mediating pathways. A quantitative survey was conducted with 154 production employees from six garment companies. PLS-SEM analysis revealed that training effectiveness significantly affects training motivation (β = 0.398, p < 0.001), training transfer (β = 0.421, p < 0.001), and productivity directly (β = 0.287, p < 0.01). Both training motivation (β = 0.241, p < 0.01) and training transfer (β = 0.318, p < 0.001) significantly predict productivity. The model explains 62.4% of productivity variance (R² = 0.624), confirming the dual-mediation structure. Findings provide practical guidance for HR managers in designing impactful competency-based training programs. Keywords: competency-based training; training effectiveness; training motivation; training transfer; employee productivity; garment industry; PLS-SEM
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN STRUKTUR MODAL TERHADAP HARGA SAHAM PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021 – 2024 Nur Erias Fahmawati; Suhendro; Dimas Ilham Nur Rois
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 3 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i3.19569

Abstract

This study was conducted to analyze and examine the factors influencing stock prices. The variables studied included firm size, profitability, and capital structure. The study population consisted of property and real estate sector listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. The data was processed using statistical tools, namely SPSS version 31. The sampling technique used was purposive sampling, with an initial sample size of 92 companies. During the data processing process, several outliers were identified, resulting in 88 valid data sets after removal. Data analysis was conducted using quantitative methods. The results showed that firm size and capital structure had an effect on stock prices, while profitability did not affect the Stock Price. And firm size, profitability and capital structure simultaneously affect the Stock Price. Keywords: firm size, profitability, capital structure, stock price
AGRESIVITAS PAJAK DITINJAU DARI PROFITABILITY, CAPITAL INTENSITY, DAN INVENTORY INTENSITY Fatikah Gustie Aisyah
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.v10i2.19611

Abstract

This study focuses on investigating how profitability, capital intensity, and inventory capacity impact tax aggressiveness. The study subjects included all issuers listed on the Indonesia Stock Exchange for the 2019-2023 period. A quantitative approach was applied in this study, utilizing secondary data sourced from issuers' financial statements and annual reports. Data analysis was performed using multiple linear regression analysis. The study's findings indicate a positive correlation between capital intensity and corporate tax aggressiveness. Furthermore, profitability and inventory capacity were shown to have no significant influence in this model.  Keywords: Profitability, Capital Intensity, Inventory Intensity, Tax Aggressiveness   Keywords: Profitability, Capital Intensity, Inventory Intensity, Tax Aggressiveness
ANALYSIS OF FINANCIAL LITERACY AND DIGITAL LITERACY STUDIES ON BUSINESS SUSTAINABILITY IN FOOD MSMES: THE ROLE OF DIGITAL PAYMENT MEDIATION Fania Agustina; Edwin Zusrony; Ratnaningrum; Titik Rianawati; Olivia Rahmala Ihwan
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.v10i3.19746

Abstract

This study aims to clarify whether Digital Payment mediates the relationship between financial literacy and digital literacy on business sustainability. This study discusses the study of financial literacy and digital literacy in MSMEs. This study used a quantitative method involving a sample of 50 food retail MSMEs in Semarang Regency, Central Java Province. The sampling technique used a purposive sampling method and was assessed using a questionnaire instrument with a 1-5 Likert scale. The results show that digital literacy has a significant influence on digital payment. The digital payment variable also has a significant influence on business sustainability. Furthermore, the financial literacy variable has a significant influence on business sustainability. Meanwhile, the financial literacy variable does not have a significant influence on digital payment. Meanwhile, this study also revealed that the digital payment variable does not mediate the relationship between financial literacy and digital literacy on business sustainability. The results of this research are expected to provide a comprehensive picture for MSMEs regarding the impact of financial literacy and digital literacy on business sustainability mediated by digital payment.
Pengaruh Efikasi Diri, Kemampuan Literasi Digital, Keahlian Manajemen, dan Soft Skill Terhadap Kesiapan Kerja Mahasiswa Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Riau Deswarta; Hendra Eka Saputra; Fito Albajili
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.v10i2.19753

Abstract

This study aims to examine and analyze the effects of self-efficacy, digital literacy skills, management skills, and soft skills on the work readiness of management students at the Faculty of Economics and Business, Universitas Islam Riau. The population of this study consists of all management students at the Faculty of Economics and Business, Universitas Islam Riau. A sample of 90 students was determined using the Slovin formula with a purposive sampling technique. Data were collected through questionnaires and interviews. The results indicate that self-efficacy, digital literacy skills, managerial skills, and soft skills have a significant effect on the work readiness of management students at the Faculty of Economics and Business, Universitas Islam Riau.
ANALISIS KESADARAN MEREK, LOYALITAS PELANGGAN, DAN CITRA MEREK MEMENGARUHI MINAT KONSUMEN UNTUK MEMBELI DI CAFÉ ESTUARY YOGYAKARTA Aloysius William Pramana; Vincent Loreno Kristiadi; Irra Chrisyanti Dewi
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.v10i2.19766

Abstract

This research explores how brand awareness, loyalty, and image influence customers’ willingness to return and make repeat purchases at Café Estuary Yogyakarta. The study was motivated by the growing competition to establish a solid brand identity in order to maintain customer loyalty and encourage recurrent purchases. A data-driven correlational method was used, with data gathered via a Likert-scale questionnaire that was distributed to 200 respondents selected through purposive sampling. The data was subsequently examined through multiple linear regression analysis, supported by tests for validity, reliability, and classical assumptions. The findings reveal that, in general, all the factors significantly impact the intention to repurchase. When examined on its own, brand awareness appears to have little impact (sig. 0.076). On the other hand, both brand loyalty and brand image have a clear and positive influence (sig. 0.000). Furthermore, the R² value of 0.827 indicates that these three factors account for 82.7% of the variation in consumers’ intention to repurchase. These results highlight that while brand awareness alone isn't enough to drive repeat purchases, brand loyalty and brand image are much more influential in shaping consumer behavior. Keywords: brand recognition, customer loyalty, brand perception, the likelihood of repeat purchases
PENGARUH LITERASI PAJAK, TRANSPARNSI PAJAK, DAN PENERAPAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KABUPATEN MUSI BANYUASIN (Survey Pada KPP Pratama Sekayu, Kecamatan Sekayu) Fina Aberta; Lili Syafitri; Mutiara Kemala Ratu
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.v10i2.19777

Abstract

Taxpayer compliance is a crucial factor in supporting state revenue, but it is still influenced by tax understanding, trust in the tax system, and ease of administrative services. This study aims to analyze the influence of tax literacy, tax transparency, and the implementation of e-filing on individual taxpayer compliance in Musi Banyuasin Regency (survey at the Sekayu Pratama Tax Office). The study used a quantitative approach with a survey method by distributing questionnaires to 100 respondents. The data obtained were analyzed using multiple linear regression with the help of SPSS version 27.0. The results show that tax literacy, tax transparency, and the implementation of e-filing, both partially and simultaneously, have a significant effect on individual taxpayer compliance. This finding indicates that the better the level of tax understanding, the transparency of tax information, and the ease of use of the e-filing system, the higher the level of taxpayer compliance. Therefore, improving tax compliance requires integrated efforts through continuous tax education, increasing the transparency of tax policies, and optimizing digital services to create an effective, efficient, and reliable tax system. Keywords : Tax Literacy, Tax Transparency, Implementation of e-filing, Individual Taxpayer Compliance
PENGARUH KESADARAN PAJAK DAN KEPATUHAN PAJAK TERHADAP PEMBAYARAN PAJAK PERTAMBAHAN NILAI (PPN) PADA PELAKU USAHA APLIKASI ORDER MAKANAN ONLINE DI KECAMATAN TALANG KELAPA Rahma Dwi Lestari; Lili Syafitri; Vhika Meiriasari
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.v10i2.19784

Abstract

The growth of the digital economy in Indonesia has driven increased transactions through online food ordering apps, which has become a potential source of tax revenue. However, the level of awareness and compliance of business actors in fulfilling their tax obligations remains a challenge. This study aims to determine the effect of tax awareness and tax compliance on Value Added Tax (VAT) payments among online food ordering app business actors. The research method used was quantitative research with a survey approach. Primary data was obtained by distributing questionnaires to 97 business actors registered on online food ordering platforms. Data analysis used multiple linear regression with the help of SPSS version 27.0 software. The results show a significant effect of tax awareness on Value Added Tax (VAT) payments. Tax compliance also significantly influences Value Added Tax (VAT) payments. Simultaneously, tax awareness and tax compliance significantly influence Value Added Tax (VAT) payments. Keywords: Tax awareness, tax compliance, Value Added Tax (VAT) payments, Online Food Ordering Apps.
The Influence of Service Quality, Relationship Marketing, and Perceived Value on B2B Customer Satisfaction at PT Elkaka Putra Mandiri Rahmat; Lukmanul Hakim; M. Hasan Ma'ruf
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.v10i2.19812

Abstract

This study aims to analyze the effect of job training, work communication, and work motivation on employee performance at PT Elkaka Putra Mandiri Lampung. This research employs a quantitative approach using a survey method involving all 31 employees as respondents through a saturated sampling technique. Data were collected using Likert-scale questionnaires and analyzed by multiple linear regression. The results show that job training has a negative and significant effect on employee performance, while work communication and work motivation have positive and significant effects. Simultaneously, all variables significantly influence employee performance, with work motivation identified as the most dominant factor. The findings highlight the importance of enhancing work motivation and communication effectiveness, as well as the need to evaluate training programs to better align with job requirements.   Keywords: Job Training, Work Communication, Work Motivation, Employee Performance
PENGARUH PENGUNGKAPAN GREEN ACCOUNTING DAN CORPORATE GOVERNANCE TERHADAP KINERJA LINGKUNGAN (Studi Empiris pada Perusahaan Energi yang terdaftar di BEI Tahun 2021-2024) Rossi Mega Aprilia; Widi Hariyanti; Faiz Rahman Siddiq
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 3 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i3.19819

Abstract

This study examines the effect of green accounting disclosure and corporate governance on environmental performance of energy companies listed on the Indonesia Stock Exchange during 2021–2024. Environmental performance was proxied by PROPER ratings issued by the Ministry of Environment and Forestry. Using a quantitative approach, this study employed secondary data derived from annual reports and sustainability reports. The sample was selected through purposive sampling, resulting in 25 companies and 93 observations after outlier treatment. Panel data regression with the Random Effect Model was used to test the hypotheses. The results show that recycled material disclosure, corporate social responsibility, and institutional ownership have a positive and significant effect on environmental performance. In contrast, renewable energy disclosure, cost allocation, and the board of commissioners do not have a significant effect, while the audit committee has a significant negative effect. These findings suggest that improving environmental disclosure quality and strengthening institutional monitoring are important to enhance corporate environmental performance. Keywords : green accounting, corporate governance, environmental performance, energy companies, PROPER

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