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Contact Name
M Hasan Ma'ruf
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hasan.stie.aas@gmail.com
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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
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA KARYAWAN DI PT SARI WARNA ASLI UNIT 1 KEBAKKRAMAT KARANGANYAR Gostaf Vio Girrad Wiratama; Edi Purwanto; 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.v10i2.20236

Abstract

This study aims to determine the effect of Work Discipline (X1), Work Environment (X2), and Leadership (X3) on Employee Performance (Y) at PT Sari Warna Asli Unit 1 Kebakkramat, Karanganyar. This research employs a quantitative approach utilizing multiple linear regression analysis processed through the SPSS 25 program. Primary data were gathered via questionnaires from a sample size of 92 employees of PT Sari Warna Asli. The multiple linear regression equation obtained from the analysis is Y = -0.346 + 0.189X1 + 0.373X2 + 0.537X3. The partial t-test results indicate that: (1) Work Discipline (X1) has a positive and significant effect on Employee Performance, with tcount (2.776) > ttable (1.987).(2) Work Environment (X2) has a positive and significant effect on Employee Performance, with tcount (4.012) > ttable (1.987)$. (3) Leadership (X3) has a positive and significant effect on Employee Performance, with tcount (7.685) > ttable (1.982).(3) Among the three independent variables, Leadership (X3) is identified as the most dominant factor influencing Employee Performance. Furthermore, the F-test results demonstrate a simultaneous significant effect, where Fcount (201.801) > Ftable (3.098), meaning that Work Discipline, Work Environment, and Leadership collectively influence Employee Performance. The Coefficient of Determination (R2) yields a value of 0.934 or 93.4%, proving that the independent variables robustly contribute to Employee Performance at PT Sari Warna Asli Unit 1 Kebakkramat, Karanganyar. The remaining 6.6% is influenced by other variables outside the scope of this study Keywords: : Work Discipline, Work Environment, Leadership, Employee Performance.
Kajian Literatur Pemutusan Poverty Trap melalui Penguatan UMKM di Indonesia Diwayana Putri Nasution
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.v10i3.20269

Abstract

Penelitian ini bertujuan untuk menganalisis penguatan UMKM melalui intervensi kebijakan untuk memutus Porverty Trap tersebut. Poverty Trap adalah kemiskinan yang bersifat persisten, yaitu kondisi rumah tangga miskin mengalami keterbatasan aset, modal, keterampilan, teknologi, dan akses pasar sehingga sulit meningkatkan kesejahteraannya. Usaha Mikro, Kecil, dan Menengah (UMKM) adalah instrumen strategis dalam mengurangi kemiskinan. Metode yang digunakan adalah studi literatur dari berbagai jurnal ilmiah dan kajian literatur yang terkait dengan penelitian ini. Hasil penelitian menunjukkan bahwa penguatan UMKM melalui integrasi akses modal, pelatihan, pendampingan, digitalisasi, dan akses pasar mampu meningkatkan kapasitas usaha, produktivitas, serta pendapatan pelaku usaha. Peningkatan tersebut mendorong akumulasi aset, investasi pada usaha dan sumber daya manusia, serta memperkuat ketahanan ekonomi rumah tangga. Kebijakan penguatan UMKM akan efektif dengan menyesuaikan intervensi dengan tingkat perkembangan usaha. UMKM yang masih dalam mode survival memerlukan dukungan dasar berupa pembiayaan, pelatihan, dan pendampingan, sedangkan UMKM yang berpotensi tumbuh membutuhkan dukungan yang lebih berorientasi pada inovasi, digitalisasi, sertifikasi, dan perluasan jaringan pasar. Oleh karena itu, kebijakan yang terintegrasi, berlapis, dan adaptif menjadi kunci dalam memperkuat peran UMKM sebagai instrumen pembangunan ekonomi yang inklusif dan berkelanjutan dalam mengurangi kemiskinan secara struktural
ANALISIS PERSEPSI KONSUMEN TERHADAP KUALITAS LAYANAN DAN KEPUASAN KONSUMEN DI RESTORAN IKAN BAKAR MBAK TIN PURWOREJO Andri Nurtantiono; Sektiyaningsih
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.v10i2.20321

Abstract

This study analyzes consumer perceptions of service quality and satisfaction at the Mbak Tin Grilled Fish Restaurant in Purworejo using a descriptive qualitative research method through a questionnaire completed by 106 respondents. The study demonstrates the measurement of service quality using five dimensions: tangibles, reliability, responsiveness, assurance, and empathy. The results indicate that tangibles have the greatest impact on customer satisfaction, despite all service quality components producing positive results. Furthermore, the dimensions of customer satisfaction also received positive ratings from respondents, including price appropriateness, intention to revisit, and willingness to recommend the restaurant. High customer satisfaction, indicated by good service, encourages customers to return and recommend the restaurant to others. The findings of this study have implications for restaurants in their efforts to improve service quality and maintain customer interest amidst intense competition in the culinary industry. Keywords: Customer Satisfaction, Service Quality
EVALUASI PENGALAMAN PENGGUNA (USER EXPERIENCE) DALAM PELAPORAN PAJAK PENGHASILAN ORANG PRIBADI MELALUI CORETAX: STUDI KASUS DI KPP PRATAMA SUKABUMI Fatimah; Prianto Budi Saptono
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 2 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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Abstract

Implementasi Core Tax Administration System (CTAS) pada awal tahun 2025 merupakan langkah transformasi digital administrasi perpajakan yang menjadi tulang punggung Reformasi Perpajakan Jilid III. Penelitian ini bertujuan untuk mengevaluasi pengalaman pengguna (user experience) dalam pelaporan Pajak Penghasilan Orang Pribadi melalui Coretax di KPP Pratama Sukabumi. Penelitian ini menggunakan pendekatan kualitatif dengan desain studi kasus (case study) untuk menggali fenomena secara mendalam pada konteks aslinya. Pengumpulan data dilakukan melalui wawancara mendalam (in-depth interview) semi terstruktur dengan 8 informan yang terdiri dari Wajib Pajak Orang Pribadi (WPOP), konsultan pajak, akademisi, dan petugas KPP. Evaluasi pengalaman pengguna menggunakan model Component of User Experience (CUE-Model). Hasil penelitian menunjukkan bahwa meskipun WPOP mengakui manfaat fitur prepopulated dan estetika visual yang modern, kualitas instrumental dan non-instrumental sistem masih dinilai belum optimal akibat instabilitas server, penggunaan istilah undang-undang yang tidak to the point, dan tidak adanya panduan saat muncul pesan error. Kendala-kendala tersebut memicu dominasi reaksi emosional negatif pada awal penggunaan, seperti kesal dan marah. Temuan ini juga mengonfirmasi bahwa tingginya ketergantungan WPOP terhadap asistensi petugas pajak menunjukkan bahwa kepatuhan pelaporan SPT melalui Coretax saat ini masih bersifat mandatori, belum mencapai kepatuhan sukarela.
ANALYSIS OF THE WILLINGNESS TO PAY FOR THE CONSUMPTION OF GANYONG AS A LOCAL FOOD IN GUNUNGKIDUL REGENCY Yudya Alif Ridhoni Prakusya; Sri Setiawati Tumuyu; Tri Edhi Budhi Soesilo
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 2 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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Abstract

The food system’s reliance on homogeneous commodities and imported products has created vulnerabilities in food security. Local foods, which are considered to have economic potential and could serve as a solution to this problem, have not yet been adequately developed. This study aims to analyze consumers’ willingness to pay for ganyong as a local food in Gunungkidul Regency and to evaluate its economic potential if developed optimally. The method used was a statistical analysis of 107 respondents who directly provided their willingness-to-pay values for ganyong as a local food. The results show that the WTP for ganyong in Gunungkidul Regency is Rp10,000/kg. In terms of preferences, taste and nutritional value were found to have a significant influence on WTP, while sociodemographic characteristics such as age, gender, education, and expenditure level did not show a significant direct influence. These findings can serve as a reference for unlocking the significant economic potential of developing ganyong as a local food crop in Gunungkidul Regency. This study concludes that ganyong, as a local food crop, has a high willingness-to-pay value, strong competitiveness, and great potential to support food security while boosting local economic growth in Gunungkidul Regency
DIGITAL REPORTING ADMINISTRATION READINESS OF THE INDONESIAN DIRECTORATE GENERAL OF TAXES IN FACILITATING THE GLOBAL MINIMUM TAX POLICY Kenia Khaerunisa Hardiansyah; Maria R.U.D. Tambunan
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 2 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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Abstract

Indonesia's participation in the OECD/G20 Two-Pillar Solution obliges the Directorate General of Taxes (DGT) to build adequate digital reporting administration readiness for the Global Minimum Tax (GMT), particularly through the Core Tax Administration System (Coretax) and the eXtensible Business Reporting Language (XBRL) standard. This study analyzes DGT's digital reporting readiness and formulates an optimization strategy, using a qualitative case study approach under a post-positivist paradigm, through in-depth interviews with eight key informants representing regulators, multinational enterprise (MNE) taxpayers, tax consultants, and academics. Data were analyzed using the Structure-System-People (SSP) framework and the Dynamic Capabilities Framework (DCF: sensing-seizing-transforming). Results show readiness is graduated and asymmetric: the regulatory Structure is solid through PMK 136/2024, but the System dimension reveals a structure-system misalignment—the GMT functional module was not yet available in Coretax during the research period, confirmed by three independent sources—while an XML-XBRL semantic interoperability gap risks data incompatibility in future automatic information exchange. The People dimension is the most critical vulnerability, containing two distinct layers: willingness to change and capability to understand, each requiring different interventions. Under DCF, DGT shows top-heavy sensing, seizing constrained by low absorptive capacity from vendor dependency, and the weakest transforming capability due to organizational resistance and a Big Bang rollout strategy. The study recommends four causally linked interventions: establishing lateral coordination mechanisms, aligning data governance with OECD GIR XML Schema, segmenting human resource capacity programs by stakeholder typology, and adopting phased piloting for the GMT module.
BLACK SOLDIER FLY (HERMETIA ILLUCENS) LARVAE OIL: A SYSTEMATIC LITERATURE REVIEW OF CHARACTERISTICS, APPLICATIONS, AND FUTURE RESEARCH DIRECTIONS Magda Jeane Bera; Dwi Nowo Martono; Sri Wahyono
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.v10i2.20382

Abstract

Black Soldier Fly (BSF) (Hermetia illucens) larvae oil has attracted increasing attention as a sustainable alternative lipid source due to its high fatty acid content, particularly lauric acid, and its potential applications across various sectors. This study aims to systematically review the current state of research on BSF larvae oil. A systematic literature review (SLR) was conducted following the PRISMA 2020 guidelines. Relevant articles were retrieved from Scopus and ScienceDirect databases. Results showed that research on BSF larvae oil has grown substantially in recent years, with the majority of studies focusing on animal nutrition, aquaculture, growth performance, lipid metabolism, and feed efficiency. Bibliometric analysis revealed five major research clusters covering feed applications, fatty acid composition, growth performance, physiological responses, and alternative applications such as biodiesel. Overlay visualization showed a recent shift from basic feed utilization studies toward investigations of gut microbiota, lipid metabolism, and health-related effects. Research on industrial applications, cosmetic products, household cleaning products, and commercialization aspects remains limited.
PENGARUH KINERJA LINGKUNGAN DAN PENGUNGKAPAN CARBON ACCOUNTING TERHADAP PROFITABILITAS DI PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2021-2024 Adytiya Arum Ningtias; Santosa Tri Prabowo; MG Sukamdiani
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.v10i3.20391

Abstract

This study aims to examine the impact of environmental performance and carbon accounting disclosure on the profitability of companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. The study uses a quantitative approach with panel data regression analysis. The population in this study includes all companies in the mining sector listed on the IDX during 2021-2024, with the sample selection carried out using purposive sampling based on certain criteria. The data analysis process is conducted to assess the impact of environmental performance and carbon accounting disclosure on company profitability. The results of this study show that environmental performance and carbon accounting disclosure do not have a significant effect on the profitability of mining sector companies listed on the IDX between 2021 and 2024. Keywords: Environmental Performance, Carbon Accounting Disclosure, Profitability, Net Profit Margin ( NPM ), Mining Companies
Determinan Kemiskinan di Negara-Negara ASEAN: Analisis Data Panel Periode 2000–2024 Agil Mahardika Putra
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.v10i3.20398

Abstract

Despite continued economic growth in ASEAN, poverty remains a problem in several member countries. This study uses panel data from ASEAN countries for the period 2000–2024 to analyze the effects of FDI, private sector domestic credit, education, urbanization, and GDP per capita on poverty. Based on the model selection, the Fixed Effect Model is the most appropriate approach. The results show that private sector domestic credit, education, urbanization, and GDP per capita are associated with poverty reduction, while FDI has no significant effect. These findings emphasize the importance of improving financial access, education, productive urbanization, and community income in supporting poverty alleviation in the ASEAN region.
THE INFLUENCE OF CONTENT MARKETING AND ONLINE CUSTOMER REVIEWS ON PURCHASE DECISIONS IN E-COMMERCE Jhoni Iskandar; Sriwanti Belani; Hadiansyah Ma’sum; Donald Michi Kasetty; Hamdiah
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.v10i3.20449

Abstract

The development of the digital landscape has fundamentally changed the way consumers interact with brands and make purchasing decisions on e-commerce platforms. This study aims to analyze the influence of content marketing and online customer reviews on consumer purchasing decisions on e -commerce platforms. Using a quantitative approach, data was collected through a structured online questionnaire distributed to active consumers of e-commerce platforms. The data analysis technique used in this study was Structural Equation Modeling (SEM) or Multiple Linear Regression to test the causal relationship between variables. The results show that both content marketing and online customer reviews have a positive and significant influence on consumer purchasing decisions, both partially and simultaneously. The educational and interactive information components in content marketing have been shown to stimulate initial interest, while the credibility and valence of online customer reviews serve as critical validators that minimize consumer risk perceptions before making a final transaction. The practical implications of this study emphasize the importance for digital business actors to integrate relevant content creation strategies with consumer review reputation management to optimize sales conversions in an increasingly competitive digital market.

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