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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
FROM INFORMALITY TO PROFESSIONALIZATION: THE ROLE OF HR SYSTEMS IN FAMILY BUSINESS CONTINUITY Martin Zebua; Bambang Sri Wibowo
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.v10i2.19858

Abstract

The professionalization of human resource management systems in Indonesian SME family businesses faces a fundamental tension between the demands of modern management efficiency and the power of deep family logic. This study aims to uncover the specific mechanisms by which actors navigate these conflicting interests in the process of HRM formalization. A qualitative approach with a single case study design was applied to Abason, a consumer manufacturing company in the Central Java industrial area with fewer than 100 employees that is currently undergoing a second-generation transition. Data collection involved in-depth interviews with eight key informants, three months of participatory observation, and document analysis using triangulation and member checking validity strategies. The findings identified a model of ‘personalized formalization’: recruitment formalization operates through a ‘dual-track’ system that accommodates technical competence while maintaining the founder's internal pathway; the performance appraisal system produces ‘family-oriented KPIs’ that integrate quantitative targets with moral contributions; and succession planning takes place through informal mentorship that maintains founder control while building the capabilities of the second generation. The theoretical contribution lies in modifying the concept of Socioemotional Wealth by demonstrating the possibility of compatibility between the preservation of family values and the adaptation of modern systems in the context of Indonesian collectivism, rather than the binary trade-off assumed by Western literature. The practical implications emphasize the importance of ‘formalization with a local face’ and ‘co-leadership’ strategies for SME owners, while the policy implications indicate the need for mentoring programmed that are sensitive to the socio-emotional dynamics behind formal administrative requirements.
PERAN WORKFORCE AGILITY TERHADAP ADAPATIVE PERFORMANCE PADA ORGANISASI SEKTOR PUBLIK BIDANG KETENAGAKERJAAN Muhammad Eko Abrian Kusuma; Bambang Wardoyo; Nita Nurliawaty; Doni Mardiyanto; Mocamad Sarif Hasyim
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.v10i2.19924

Abstract

This study aims to determine the role of workforce agility on adaptive performance in public sector organizations in the employment sector. The research method used is quantitative with data collection techniques through surveys. The population in this study were all employees who work in units within the Ministry of Manpower of the Republic of Indonesia with a purposive sampling technique of 93 respondents. Data analysis in this study used IBM SPSS 25 software. Based on the results of the study, the regression results between the two variables were obtained at Y = 22,940 + 1,861X and the results of the hypothesis testing analysis through the determination test showed that the workforce agility variable had an influence of 43.7% on adaptive performance. Then from the results of the calculated t value of (8,043) > from the t table (1,990) which means Ho is rejected and Ha is accepted. The conclusion of this study is that there is a positive relationship between workforce agility and adaptive performance
Assesing Mobile Banking Application: The Extended Unified Theory of Acceptance and Use of Technology (UTAUT) Arum Febriyanti Ciptaningtias; Prima Ayundyayasti
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.v10i2.19938

Abstract

The advancement of technology enables mobile banking to become a possibility for the banking sectors, where adaptation of such information innovation can improve their service performance and customer satisfaction. This study aims to investigate and explore factors, which influence customers to use mobile banking in Semarang, Indonesia. The extending of a unified theory of acceptance and use of technology (UTAUT) is used as the primary model, where perceived risk and perceived access barriers are further appended into the model. After testing and validation, the questionnaire was distributed to university students (undergraduate and graduate students) and workers in Semarang, Indonesia. There are 300 questionnaires was usable for this research came from users and non-users of mobile banking services. The Goodness-of-fit (GOF) test was used to evaluate the model measurement. The outcomes of the survey are tested through structural equation modeling (SEM) to test the relationship between various factors involving in the adaptation of mobile banking in Semarang Indonesia. Findings certify that unified theory of acceptance and use of technology research model is appropriate to analyze mobile banking usage. It posits two significant determinants of intention to use mobile banking service, social influence (SI) and perceived access barriers (PAB) while facilitating condition (FC) as the powerful factor in use behavior (UB). Keywords- Mobile Banking, UTAUT, SEM
PENGARUH PEMAHAMAN AKUNTANSI, DUKUNGAN KELUARGA DAN PERTIMBANGAN PASAR KERJA TERHADAP MINAT MAHASISWA AKUNTANSI MENJADI AKUNTAN PUBLIK Renya Anjelina; Nugraeni
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.v10i2.20049

Abstract

Public accounting profession plays an important role in maintaining the transparency, credibility, and accountability of financial statements used as a basis for decision-making. However, the number of public accountants in Indonesia is still relatively low compared to the number of accounting graduates each year. This study aims to determine the effect of accounting understanding, family support, and labor market considerations on the interest of accounting students at a Private University in Yogyakarta in choosing a career as a public accountant by using multiple linear regression analysis methods. The population in this study consisted of undergraduate accounting students at a Private University in Yogyakarta. Since the population was quite large, the researcher did not examine the entire population but selected a number of students considered representative of the population as the research sample. The sample was determined based on specific criteria. The results of the study indicate that family support does not affect students’ interest in pursuing a career as a public accountant. On the other hand, accounting understanding and labor market considerations have an effect on students’ interest in pursuing a career as a public accountant. keywords: accounting understanding, family support, labor market considerations, career interest, public accountant
KESIAPAN DETEKSI FRAUD BERBASIS KECERDASAN BUATAN PADA PERBANKAN INDONESIA: PERSPEKTIF TATA KELOLA RISIKO, EFISIENSI BIAYA, DAN KAPABILITAS ORGANISASI MENUJU PERBANKAN BERKELANJUTAN Easter B.U. Tobing; Tiolina Pardede2; Saripudin
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.v10i2.20057

Abstract

The rapid digital transformation of Indonesia's banking sector has exponentially increased transaction volumes alongside escalating digital fraud complexity. This study examines how risk governance, cost efficiency, and organizational capability influence artificial intelligence (AI)-based fraud detection readiness, and analyzes the mediating role of AI readiness in its relationship with sustainable banking in Indonesian commercial banks. Grounded in the Technology-Organization-Environment (TOE) Framework, Resource-Based View, Dynamic Capabilities Theory, Institutional Theory, and ESG perspectives, this conceptual study proposes a structural model in which AI-based fraud detection readiness (M) mediates the relationships between three determinants — risk governance (X1), cost efficiency (X2), and organizational capability (X3) — and sustainable banking (Y). A quantitative survey targeting 250–300 Indonesian banking professionals is proposed, analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0. Seven testable hypotheses are developed. This study contributes by introducing AI-based fraud detection readiness as a distinct multidimensional construct bridging AI adoption and banking sustainability, and offers actionable guidance for bank executives, risk managers, and regulators in designing responsible AI fraud detection programs aligned with ESG-sustainable banking objectives.
PENGARUH PEMASARAN DIGITAL , KUALITAS PRODUK DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PRODUK KEMASAN DAN MINUMAN PADA PT. UNGGUL PLASTIK CEMANI SUKOHARJO Yuli Poncowati; MG. Sukamdiani; Dian Noor Citra Perdana
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.v10i2.20123

Abstract

This study aims to determine and analyze the partial and simultaneous effects of digital marketing, product quality, and price on consumer purchasing decisions for food and beverage packaging products at PT. Unggul Plastik Cemani, Sukoharjo. Additionally, it seeks to identify the most dominant variable influencing these purchasing decisions. The research was conducted between December 2025 and January 2026. The study utilized a quantitative research design. The population comprised the consumers of PT. Unggul Plastik. Sampling was carried out using a non-probability purposive sampling method with the Lemeshow formula due to an unknown exact population size, resulting in a sample size of 100 respondents. Data collection techniques included documentation, direct observation, interviews, and questionnaires using a Likert scale. The data analysis methods employed descriptive statistics, instrument testing (validity and reliability tests), Multiple Linear Regression analysis, partial t-test, simultaneous F-test, and the coefficient of determination (R2) via SPSS 25 software. The operational indicators for the independent variables include website/platform quality, search engine optimization (SEO/SEM), online value proposition (OVP), content marketing, and social media marketing for Digital Marketing (X1) ; compliance with specifications, reliability, durability, and features for Product Quality (X2) ; and affordability, competitive pricing, price-to-quality alignment, transparency, and price-to-benefit alignment for Price (X3). The dependent variable, Purchasing Decision (Y), is measured through need recognition, information search, evaluation of alternatives, purchase execution, and post-purchase behavior. The results are expected to prove the formulated hypotheses that digital marketing, product quality, and price have a significant positive effect on purchasing decisions both partially and simultaneously, with product quality hypothesized as the most dominant factor influencing consumer buying choices at PT. Unggul Plastik Cemani, Sukoharjo. Keywords: : Digital Marketing, Product Quality, Price, Purchasing Decision, Packaging Products.
THE EFFECT OF CURRENT RATIO, TOTAL ASSET TURNOVER, DEBT RATIO, AND RETURN ON ASSETS ON PRICE TO BOOK VALUE IN FINANCIAL SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2023–2024 PERIOD Hanif Fikri Fauzi; Redy Herinanto Albertus; Bonifasia Ekta Fima Natalia; Ilham Tri Murdo
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 2 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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

Abstract

The purpose of this study is to examine the effect of the Current Ratio, Total Asset Turnover, Debt to Asset Ratio, and Return on Assets on the Price to Book Value of financial sector companies listed on the Indonesia Stock Exchange during the 2023–2024 period. The method used in this study is a quantitative approach, utilizing secondary data obtained from the financial statements of financial companies listed on the Indonesia Stock Exchange. The sample in this study consists of 25 companies, selected based on the criteria that they are listed on the Indonesia Stock Exchange and have complete financial statements for the research period, namely 2023–2024. The data analysis techniques employed include descriptive statistical analysis, classical assumption tests, and hypothesis testing. The results of the study show that, partially, the Current Ratio has no effect on Price to Book Value, as indicated by the t-value of -3.115 < t-table value of 1.97646. Meanwhile, the Total Asset Turnover variable also has no partial effect on Price to Book Value, as shown by the t-value of -1.336 < t-table value of 1.97646. Similarly, the Debt to Asset Ratio variable does not have a partial effect on Price to Book Value, as indicated by the t-value of -1.269 < t-table value of 1.97646. In addition, the Return on Assets variable also has no partial effect on Price to Book Value, as evidenced by the t-value of -0.332 < t-table value of 1.97646. However, simultaneously, the Current Ratio, Total Asset Turnover, Debt to Asset Ratio, and Return on Assets have a combined effect on Price to Book Value, as indicated by the F-value of 2.779 > F-table value of 2.67. Keywods: current ratio, total asset turnover, price to book value
The Emerging Nexus of ESG, Financing Constraints, and Sustainable Growth: A Bibliometric and Science Mapping Review Emerging Nexus antara ESG, Kendala Pembiayaan, dan Pertumbuhan Berkelanjutan: Tinjauan Bibliometrik dan Pemetaan Sains Purwanto Purwanto
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.v10i2.20161

Abstract

Studi ini bertujuan untuk memetakan evolusi penelitian Praktik Lingkungan, Sosial, dan Tata Kelola (ESG) dalam hubunganya dengan kinerja keuangan melalui kombinasi analisis bibliometrik dan Tinjauan Literatur Sistematis (SLR). Data dikumpulkan dari basis data Scopus menggunakan kata kunci “esg” AND “financial performance”. Studi menggunakan pedoman PRISMA 2020, menggunakan artikel jurnal dalam bidang dalam bidang manajemen, bisnis, dan akuntansi yang diterbitkan antara tahun 1953 dan 2026. Sebanyak 1640 digunakan untuk analisis bibliometrik, sementara 39 studi yang sangat relevan diperiksa lebih lanjut science mapping review. Analisis bibliometrik dilakukan menggunakan VOSviewer untuk mengidentifikasi tren publikasi, jaringan kata kunci, dan struktur tematik dalam bidang tersebut. Temuan menunjukkan peningkatan substansial dalam publikasi tentang esg khususnya setelah tahun 2000-an. Pada awalnya ESG merupakan isu etika dan tanggung jawab sosial dalam manajemen. Namun sejak pertengahan 2000-an, ESG berubah menjadi instrumen analisis risiko dan penciptaan nilai dalam keuangan. Saat ini ESG tidak lagi dipandang sekadar kewajiban moral perusahaan, melainkan sebagai faktor strategis yang memengaruhi kinerja, risiko, daya saing, biaya modal, dan pertumbuhan berkelanjutan perusahaan. Perkembangan riset ESG dapat dipahami sebagai evolusi dari Corporate Social Responsibility (CSR) menuju Sustainability, pengukuran indeks Sustainability, Sustainability sebagai strategi, dan Nexus antara ESG, Financing Constraints, and Sustainable Growth. Keywords: ESG, Financing Constraints, Sustainable Growth, A Bibliometric and Science Mapping Review
ANALISIS KUALITAS PELAYANAN, KUALITAS PRODUK DAN HARGA TERHADAP LOYALITAS KONSUMEN PADA WARUNG BAMBU DI KOTA TANAH GROGOT Aswan Ramadani; Nuraini; Titiek Aryati Prihati; Fathur Rahman S.
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.v10i2.20164

Abstract

The main focus of this study is to find out how much contribution is made by the factors of service quality, product quality, and price in shaping consumer loyalty to bamboo stalls in the city of Tanah Grogot with a sample of 100 respondents based on certain criteria. This study uses a quantitative approach that is associative explanatory in nature. The researcher collected primary data by distributing a questionnaire that was measured using a Likert scale of 1-5 (from Strongly Disagree to Strongly Agree). The research instrument will be tested for feasibility first through the Validity Test (Pearson Product Moment correlation) and the Reliability Test (Cronbach's Alpha) to ensure that the questionnaire is on target and consistent. The main data analysis method applied in this study is Multiple Linear Regression Analysis. In order to ensure the validity of the regression model, the research data must meet the validity and reliability. The results of the study show that service quality, product quality, and price significantly affect consumer loyalty. Among the three variables, the price factor was found to have the most dominant influence on consumer loyalty. Based on the results of the calculation, the R value (correlation coefficient) of 0.687 is at the level of a strong relationship (0.600 – 0.799) between the bound variable and the independent variable. Based on the results of the R2 calculation, the determination coefficient was 0.472 or the moderate level of influence between the free variable and the bound variable was 47.2%, while the remaining 52.8% was influenced by other variables that were not included in this study. Keywords : Service Quality, Product Quality, Price, Consumer Loyalty
PENGARUH KEMUDAHAN AKSES E-SAMSAT, KEPERCAYAAN TERHADAP PEMERINTAH, DAN BIAYA PAJAK TERHADAP MINAT MASYARAKAT MEMBAYAR PAJAK KENDARAAN BERMOTOR TEPAT WAKTU DI KOTA SURAKARTA Anggun Cantika Dewi; Sri Isfantin Puji Lestari; Retnoning Ambarwati
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.v10i3.20166

Abstract

This study aims to analyze the effect of e-Samsat accessibility, trust in government, and tax costs on public interest in paying motor vehicle taxes on time in Surakarta City. Motor vehicle tax is an important source of regional revenue that supports regional development; however, delays in tax payments remain a significant issue. This research employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to 100 motor vehicle owners in Surakarta City selected through purposive sampling. The data were analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that e-Samsat accessibility, trust in government, and tax costs have a positive and significant effect on public interest in paying motor vehicle taxes on time, both partially and simultaneously. Among the independent variables, tax cost was found to be the most dominant factor influencing taxpayers’ interest. These findings suggest that improving digital tax services, strengthening public trust in government, and implementing appropriate tax policies can enhance taxpayers’ willingness to fulfill their tax obligations on time. Keywords: e-Samsat, trust in government, tax cost, taxpayer interest, motor vehicle tax

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