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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
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 3,290 Documents
ANALISIS INVESTASI INFRASTRUKTUR JALAN UNTUK MENDUKUNG PENGEMBANGAN KAWASAN PARIWISATA DI KABUPATEN BERAU Rafli Yunianto Pratama; Tamam Rosid
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.v10i3.19419

Abstract

Infrastructure investment plays a crucial role in regional tourism development, particularly in areas with significant natural and cultural potential. This study analyzes road infrastructure investment strategies to support tourism area development in Berau Regency, East Kalimantan, Indonesia. Employing a quantitative approach with Structural Equation Modeling-Partial Least Squares (SEM-PLS), this research examines the relationships between infrastructure investment, accessibility improvement, tourism sector growth, and regional economic development. Primary data were collected from 215 respondents comprising government officials, tourism business operators, and local community members through structured questionnaires administered between January and March 2025. Secondary data included budget allocation documents, tourist arrival statistics, and road condition assessments from 2023-2025. The analysis reveals that road infrastructure investment significantly influences tourism accessibility (path coefficient 0.742, p<0.001), which subsequently affects tourist visit frequency (path coefficient 0.681, p<0.001) and regional economic performance (path coefficient 0.594, p<0.001). Budget allocation for road infrastructure in Berau Regency increased from IDR 127.3 billion in 2023 to IDR 185.6 billion in 2025, correlating with a 34.7% increase in tourist arrivals. The novelty of this research lies in integrating fiscal capacity analysis with tourism infrastructure planning through SEM-PLS methodology, providing empirical evidence for strategic budget allocation decisions. Findings indicate that prioritizing road connectivity to key tourism destinations such as Derawan Islands, Birang Waterfall, and Kelay River generates multiplier effects on local economic activities, employment creation, and community welfare improvement.
PENDIDIKAN AGAMA ISLAM SEBAGAI INSTRUMEN MENINGKATKAN PARTISIPASI MASYARAKAT DALAM FILANTROPI EKONOMI DI BERAU Syaprudin; Syarifuddin
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.v10i3.19420

Abstract

Penelitian ini mengkaji peran Pendidikan Agama Islam sebagai instrumen untuk meningkatkan partisipasi masyarakat dalam filantropi ekonomi di Kabupaten Berau, Kalimantan Timur. Fenomena partisipasi filantropi yang rendah meskipun populasi mayoritas Muslim menunjukkan adanya kesenjangan antara pemahaman agama dan perilaku ekonomi amal. Penelitian ini menggunakan pendekatan kuantitatif menggunakan Structural Equation Modeling-Partial Least Squares (SEM-PLS) untuk menganalisis hubungan antara kualitas Pendidikan Agama Islam, literasi beragama, kesadaran filantropi, dan partisipasi masyarakat dalam filantropi ekonomi. Data dikumpulkan dari 385 responden melalui kuesioner terstruktur yang tersebar di delapan kabupaten di Berau. Model pengukuran menunjukkan validitas dan keandalan yang memuaskan, dengan beban luar melebihi 0,7 dan keandalan komposit di atas 0,8. Model struktural mengungkapkan bahwa Pendidikan Agama Islam secara signifikan mempengaruhi literasi agama (β=0,742, p<0,001), yang kemudian mempengaruhi kesadaran filantropi (β=0,681, p<0,001) dan perilaku partisipasi (β=0,523, p<0,001). Total pengaruh Pendidikan Agama Islam terhadap partisipasi filantropi melalui variabel mediasi mencapai 0,658, menunjukkan kekuatan prediksi yang kuat. Data empiris dari Badan Filantropi Islam Berau menunjukkan peningkatan pengumpulan zakat dari Rp 8,4 miliar (2023) menjadi Rp 12,7 miliar (2025), sejalan dengan peningkatan program pendidikan Islam. Penelitian ini menyumbangkan wawasan baru dengan mengintegrasikan teori pendidikan dengan ekonomi perilaku dalam konteks filantropi, menawarkan implikasi kebijakan untuk pengembangan kurikulum pendidikan agama dan strategi pemberdayaan ekonomi masyarakat di lingkungan regional.
KETANGGUHAN KOPERASI DAN UMKM DI TENGAH TEKANAN EKONOMI: ANALISIS SEM-PLS KABUPATEN BERAU Hasnawati; Tamam Rosid
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.v10i3.19492

Abstract

Cooperatives and Micro, Small and Medium Enterprises (MSMEs) in Berau Regency face multiple structural pressures: raw material inflation, limited access to capital, low digital literacy, and regional policies that are not fully in favor of small business actors. This research examines the causal relationship between the variables of competitiveness, access to capital, digital literacy, regional government policy support on the resilience of MSME businesses in Berau Regency, East Kalimantan. The Structural Equation Modeling–Partial Least Squares (SEM-PLS) method was applied to 187 MSME respondents registered with the Berau Regency Cooperative and MSME Service in the 2023–2024 period. Empirical data shows that access to capital (path coefficient β = 0.412; p < 0.01) and digital literacy (β = 0.338; p < 0.01) are the main determinants of business resilience, while local government policies provide a significant moderating effect. The novelty of this study lies in the integration of Berau local wisdom variables, the involvement of the Berusu and Bajau Dayak traditional communities in informal distribution networks as control variables which have so far been ignored by the national literature. The findings recommend reforming regional ultra-micro credit policies as well as accelerating local ecosystem-based MSME digital transformation programs. Keywords: Berau Regency MSMEs; cooperative; SEM-PLS; business resilience; digital literacy; regional policy
Value for Money dalam Kerjasama Pemerintah dan Badan Usaha Unsolicited pada Rumah Sakit Umum Daerah di Indonesia: Studi Kasus RSUD X Fandi Galang Wicaksana; Rochmat Aldy Purnomo; Rischa Inung Fauziah; Desiana Rachmawati; Fabio Bolanda Sandy
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.v10i3.19888

Abstract

Health infrastructure reforms in Indonesia and the rising burden of non-communicable diseases have intensified pressure on regional public hospitals to expand service capacity while maintaining fiscal sustainability. In response, unsolicited Public–Private Partnerships (PPPs) have emerged as an alternative procurement and governance mechanism for hospital infrastructure development. Despite their growing adoption, empirical evidence on whether unsolicited PPPs deliver Value for Money (VfM) remains limited, particularly in developing countries and the healthcare sector. This study examines the implementation of an unsolicited PPP at Regional General Hospital X in East Java, Indonesia, using an embedded mixed-methods case study design. Data were obtained from feasibility studies, government reports, institutional evaluations, performance documents, and semi-structured interviews. The analysis integrates the three dimensions of VfM in economy, efficiency, and effectiveness (3E) with Public Sector Comparator (PSC) analysis to assess the relative performance of PPPs compared with conventional public procurement. The findings indicate that unsolicited PPPs provide stronger projected service capacity, lifecycle efficiency, and public value than conventional schemes, with projected fiscal savings exceeding IDR 46 trillion under conservative recovery assumptions. Cardiology services demonstrated the highest efficiency and effectiveness performance, while oncology and stroke services remained constrained by higher treatment complexity and costs. However, the economic dimension could not be fully quantified due to limited expenditure realization data. The study further demonstrates that VfM in healthcare PPPs is shaped not only by financial efficiency, but also by governance quality, contract design, accountability mechanisms, and the alignment between private incentives and public objectives. This study contributes to the public sector accounting and governance literature by positioning VfM as a governance-based accountability framework for evaluating long-term public value creation in healthcare infrastructure partnerships.
PENGARUH LITERASI DIGITAL DAN KECERDASAN EMOSIONAL TERHADAP KESIAPAN KERJA MAHASISWA: MOTIVASI KERJA SEBAGAI AGEN PENDORONG Elistya Rimawati; Ari Wibowo; Wawan Laksito Yuly Saptomo; Cinthia Annisa Vinahapsari
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.v10i3.20285

Abstract

The rapid advancement of digital technology has increased the demand for graduates who possess not only technical competencies but also strong psychological readiness for work. This study aims to examine the effects of digital literacy and emotional intelligence on students’ work readiness, with work motivation serving as a mediating variable. A quantitative approach was employed. Data were collected through an online questionnaire distributed to Information Systems and Informatics students who had completed Digital Transformation courses and were preparing for career entry. The data were analyzed using Partial Least Squares Structural Equation Modeling. The findings reveal that digital literacy and emotional intelligence have positive and significant effects on both work motivation and work readiness. Work motivation also significantly influences work readiness. Furthermore, work motivation partially mediates the relationships between digital literacy and work readiness, as well as between emotional intelligence and work readiness. The structural model demonstrates substantial explanatory power. These results suggest that digital literacy and emotional intelligence function as essential capabilities that can be transformed into actual work readiness when supported by strong work motivation. Therefore, higher education institutions should integrate technological competence development, emotional skill enhancement, and motivational interventions to better prepare students for the evolving labor market.
PENGARUH ETIKA BISNIS ISLAM DAN RELATIONSHIP MARKETING TERHADAP CUSTOMER RETENTION PADA BANK SUMSEL BABEL CABANG SYARIAH PALEMBANG Adelia Novriani; Hilda; Lemiyana
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.v10i3.20427

Abstract

This research was conducted with the aim of testing and analyzing the influence of Islamic business ethics and Relationship Marketing on Customer Retention at Bank Sumsel Babel, Sharia Branch, Palembang. This research uses quantitative methods using primary data. Data were collected through distributing questionnaires to customers. The population in this study were customers of Bank Sumsel Babel, Sharia Branch, Palembang with a total of 43,530, the sample used in this study was 100 respondents with a purposive sampling technique. Data analysis techniques used validity tests, normality tests, reliability tests, classical assumption tests, multiple linear regression tests and hypothesis tests using the help of the IBM SPSS version 26 application. The results of the study indicate that Islamic business ethics affect Customer Retention, Relationship Marketing affects Customer Retention. Simultaneously, Islamic business ethics and Relationship Marketing affect Customer Retention.
Understanding Customer Loyalty: The Roles of Customer Relationship Management, Company Reputation, and Customer Satisfaction Sutrisno Wibowo; Rizal Diaz Al-Ishlah
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.v10i3.20594

Abstract

This study aims to analyze the effect of Customer Relationship Management and Company Reputation on Customer Loyalty through Customer Satisfaction. The subjects of this study were users of J&T Express delivery services. This study used primary data with a sample of 185 respondents selected using a purposive sampling technique. Data were collected through an online questionnaire distributed via Google Form. Data analysis in this study was conducted using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method, processed with SmartPLS software. The results show that Customer Relationship Management and Company Reputation have a positive and significant effect on Customer Satisfaction. Customer Relationship Management does not have a significant direct effect on Customer Loyalty, whereas Company Reputation has a positive and significant effect on Customer Loyalty. In addition, Customer Satisfaction has a positive and significant effect on Customer Loyalty. The results also show that Customer Relationship Management and Company Reputation affect Customer Loyalty through Customer Satisfaction. These findings indicate that Customer Satisfaction plays an important role in bridging the effect of Customer Relationship Management and Company Reputation on Customer Loyalty.
Driving Financial Performance In The Digital Era: The Strategic Roles Of Financial Literacy, Fintech, and Financial Inclusion Rita Kusumawati; Selvia Putri Yasmara
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.v10i3.20597

Abstract

This study aims to analyze the effect of financial literacy and financial technology on the financial performance of MSMEs in Yogyakarta, both directly and indirectly through financial inclusion as a mediating variable. The population in this study consists of Micro, Small, and Medium Enterprises (MSMEs) located in the City of Yogyakarta. A quantitative approach was used with a sample of 217 MSME respondents. Data were collected through a questionnaire distributed via Google Form and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that financial literacy and financial technology have a positive and significant effect on the financial inclusion of MSMEs. Furthermore, financial inclusion also has a positive and significant effect on the financial performance of MSMEs. Financial literacy and financial technology also have a direct positive effect on financial performance. The mediation analysis reveals that financial inclusion can mediate the effect of financial literacy and financial technology on the financial performance of MSMEs. This study can strengthen previous theories regarding the effect of financial literacy and financial technology on financial performance, as well as the role of financial inclusion as a mediating variable. This study has implications for researchers in gaining a deeper understanding of financial practices in the business world, particularly in the MSME sector. The limitations of this study are confined to certain factors, so it has not included other variables that could potentially affect the financial performance of MSMEs, such as financial attitude and financial management.
Understanding Digital Innovation in Bank Papua: The Influence of Digital Organizational Culture Through Organizational Readiness Rini Juni Astuti; Ega Mawarni Siregar
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.v10i3.20598

Abstract

This study aims to analyze the effect of Digital Organizational Culture on Digital Innovation with Organizational Readiness as a mediating variable among employees of Bank Papua in Merauke City. This study uses a quantitative approach with a survey method. Primary data were collected through an online questionnaire using Google Form distributed to all employees of Bank Papua in Merauke City. The sampling technique used was saturated sampling (census) with a total of 140 employees as respondents. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with the assistance of SmartPLS 4, covering validity and reliability tests, structural model testing, and hypothesis testing. The results show that Digital Organizational Culture has a positive and significant effect on both Digital Innovation and Organizational Readiness. Organizational Readiness is also proven to have a positive and significant effect on Digital Innovation, and significantly mediates the effect of Digital Organizational Culture on Digital Innovation. The conclusion of this study indicates that the success of digital innovation is determined not only by digital organizational culture, but also strongly depends on the level of organizational readiness, both in terms of human resources, technology, and work processes. Therefore, banking organizations need to simultaneously strengthen digital culture and improve organizational readiness in order to drive sustainable digital innovation.
Pengaruh Pengetahuan Akuntansi, Pemanfaatan Teknologi Digital, Dan Kompetensi Sumber Daya Manusia Terhadap Kredibilitas Laporan Keuangan UMKM Di Kota Surakarta Tara Elisa Putri; Sri Isfantin Puji Lestari; Dwinda Agustintia
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.v10i3.20608

Abstract

The credibility of financial statements plays an important role in supporting business sustainability, particularly for Micro, Small, and Medium Enterprises (MSMEs). Credible financial reports provide reliable information that can be used by business owners and external stakeholders in making economic decisions. This study aims to examine the influence of accounting knowledge, digital technology utilization, and human resource competence on the credibility of MSME financial statements in Surakarta City. The study adopted a quantitative approach using primary data collected through questionnaires distributed to 100 MSME owners selected through purposive sampling. Data were analyzed using multiple linear regression with IBM SPSS Statistics. The findings indicate that accounting knowledge and human resource competence have a positive and significant effect on the credibility of financial statements. Conversely, digital technology utilization does not significantly affect financial statement credibility, indicating that the adoption of digital accounting applications among MSMEs remains relatively low. Simultaneously, accounting knowledge, digital technology utilization, and human resource competence significantly influence the credibility of MSME financial statements. The model explains 54.8% of the variation in financial statement credibility. These findings imply that improving accounting literacy and strengthening human resource competence are essential to producing more credible financial reports among MSMEs.

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