cover
Contact Name
M Hasan Ma'ruf
Contact Email
hasan.stie.aas@gmail.com
Phone
+6281802579955
Journal Mail Official
journal.stie.aas@gmail.com
Editorial Address
Jln Slamet Riyadi No. 361 Windan Makamhaji, Kartasura, Sukoharjo
Location
Kota surakarta,
Jawa tengah
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 2,937 Documents
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN PADA PERUSAHAAN SEKTOR ENERGI DI BEI TAHUN 2019-2021 Ega Pazrilia; Martinus Budiantara
JURNAL ILMIAH EDUNOMIKA Vol 7, No 2 (2023): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v7i2.8938

Abstract

Ketepatan waktu yaitu rentang waktu atau lamanya hari yang dibutuhkan untuk mengumumkan laporan keuangan tahunan yang telah diaudit ke publik, sejak tanggal tutup tahun buku perusahaan sampai tanggal penyerahan ke Badan Pengawas Pasar Modal (Bapepam). Penelitian ini bertujuan untuk mengetahui 1) Untuk menganalisis pengaruh profitabilitas terhadap ketepatan waktu penyampaian laporan keuangan di Bursa Efek Indonesia. 2) Untuk menganalisis pengaruh size perusahaan terhadap ketepatan waktu penyampaian laporan keuangan di Bursa Efek Indonesia. 3) Untuk menganalisis pengaruh reputasi kantor akuntan publik (KAP) terhadap ketepatan waktu penyampaian laporan keuangan di Bursa Efek Indonesia. 4) Untuk menganalisis pengaruh opini audit terhadap ketepatan waktu penyampaian laporan keuangan di Bursa Efek Indonesia. Metode penelitian yang digunakan adalah metode penelitian kuantitatif. Sumber data yang digunakan adalah data sekunder dan populasi dalam penelitian ini adalah Perusahaan Sektor energy 2019-2021. Pengambilan sampel dilakukan dengan metode purposive sampling. Teknik analisis data yang digunakan adalah analisis pengujian logistik dan uji kelayakan model regresi. Berdasarkan hasil penelitian didapatkan hasil bahwa profitabilitas berpengaruh terhadap ketepatan waktu perusahaan dalam pelaporan laporan keuangan. Ukuran perusahaan tidak berpengaruh terhadap ketepatan waktu perusahaan dalam pelaporan laporan keuangan. Reputasi KAP berpengaruh terhadap ketepatan waktu perusahaan dalam pelaporan laporan keuangan. Opini auditor tidak berpengaruh terhadap ketepatan waktu perusahaan dalam pelaporan laporan keuangan.
MENGUNGKAP KEBERHASILAN PENGELOLAAN DANA DESA PADA DESA GALALA DAN NEGERI LATUHALAT (STUDI KASUS) Jefry Gasperz; Marsya Ester Dominique Tibalia
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11199

Abstract

This study aims to examine how village funds are managed in the villages of Galala and Negeri Latuhalat, so that they become successful villages in the management and flow of village fund management facilities in the two villages. The method used is a qualitative method with a descriptive research type. The results of this study indicate that success in managing village funds is complying with existing legal regulations. In addition, there are factors that form the background and form the basis for good governance of village funds, namely the principle of accountability, the principle of transparency and the principle of participation. number 20 of 2018 concerning village financial management, accountability for the management of these two villages consists of several stages, namely planning, implementation and reporting. Transparency in the management of village funds in both villages is good with notice boards usually placed at the village hall or in strategic places, while village community participation has been carried out starting from decision making, participation in implementation to participation in evaluation.
PENGARUH E-COMMERCE, SELF EFFICACY DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA PENGAMBILAN KEPUTUSAN DALAM BERWIRAUSAHA Ayu Handayani Batubara; Isma Coryanata
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11570

Abstract

The purpose of this study is to evaluate three factors: the effect of e-commerce, self-efficacy, and accounting information systems on the decision to pursue entrepreneurship. This research uses an associative quantitative approach. The population in this study were active students of the accounting study program at the Faculty of Economics and Business, Bengkulu University. This research uses a survey method by distributing questionnaires. Using purposive sampling technique, this study involved active students majoring in accounting semesters 5 and 7 who took accounting information systems and entrepreneurship classes. Based on statistical tests conducted, the results showed that e-commerce and self-efficacy affect student entrepreneurship decisions, while accounting information systems have no effect on student entrepreneurship decisions. This research is expected to help students in making entrepreneurial decisions. In this way, they continue to develop their personal skills and accounting knowledge until they become successful entrepreneurs.
EKSPLORASI CO-CREATION EXPERIENCE DALAM PENGEMBANGAN NILAI TAMBAH PRODUK WISATA KREATIF: STUDI KASUS DESA WISATA KANDRI, JAWA TENGAH Mohammad Aqshal; Nina Mistriani
JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.15141

Abstract

ABSTRACT This study aims to explore how co-creation experience plays a role in developing added value for creative tourism products in Kandri Tourism Village, Central Java. Using a qualitative approach, this case study delves into the perceptions and experiences of local stakeholders and tourists in the co-creation process of tourism products. Data collection methods include in-depth interviews, participatory observation, and focus group discussions with creative business actors, tourism village managers, and tourists. Data analysis was conducted through thematic coding and narrative interpretation. The results show that co-creation experience facilitates more authentic and high-value product innovation, increases local community involvement in tourism development, and strengthens emotional bonds between tourists and the destination. Significant impacts are seen in the increased competitiveness of local creative tourism products and the economic empowerment of village communities. This study contributes to a deeper understanding of co-creation dynamics in the context of rural tourism based on the creative economy. Keywords: co-creation experience; tourism products; creative economy; tourism village. ABSTRAK Penelitian ini bertujuan untuk mengeksplorasi bagaimana co-creation experience berperan dalam pengembangan nilai tambah produk wisata kreatif di Desa Wisata Kandri, Jawa Tengah. Dengan menggunakan pendekatan kualitatif, studi kasus ini menggali persepsi dan pengalaman stakeholder lokal serta wisatawan dalam proses ko-kreasi produk wisata. Metode pengumpulan data meliputi wawancara mendalam, observasi partisipatif, dan focus group discussion dengan pelaku usaha kreatif, pengelola desa wisata, dan wisatawan. Analisis data dilakukan melalui coding tematik dan interpretasi naratif. Hasil penelitian menunjukkan bahwa co-creation experience memfasilitasi inovasi produk yang lebih autentik dan bernilai tinggi, meningkatkan keterlibatan komunitas lokal dalam pengembangan wisata, serta memperkuat ikatan emosional antara wisatawan dan destinasi. Dampak signifikan terlihat pada peningkatan daya saing produk wisata kreatif lokal dan pemberdayaan ekonomi masyarakat desa. Studi ini berkontribusi pada pemahaman yang lebih mendalam tentang dinamika co-creation dalam konteks pariwisata pedesaan berbasis ekonomi kreatif. Kata Kunci: co-creation experience; produk wisata; ekonomi kreatif; desa wisata.
ANALISIS HUBUNGAN KEAHLIAN AUDIT DAN PENGUNGKAPAN KEY AUDIT MATTERS TERHADAP KUALITAS AUDIT Farah Nur Azizah; Sekar Mayangsari
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13787

Abstract

This research analyzes the impact of auditor expertise and disclosure of Key Audit Matters (KAMs) on audit quality. Auditor expertise refers to the auditor's ability to accurately identify and evaluate complex accounting issues, which is an important factor in improving audit quality. Additionally, KAM disclosures increase the transparency of the audit process, address information asymmetry, and increase reliability by clearly providing key audit matters and response plans to stakeholders. This research concludes that high auditor expertise and transparent KAM disclosure complement each other to improve audit quality. Through this, auditors and stakeholders can obtain more reliable financial information, which ultimately contributes to improving the company's financial health and transparency. The sample in this research is external auditors who have worked for 1-5 years and more than 5 years at KAP. The data collected is primary. The type of data is quantitative data using a questionnaire formula. The sample collection technique is purposive sampling technique. The analytical tool used is SPSS version 25. Tests related to validity and reliability tests, double linear analysis, determination coefficient tests, multicolinearity tests, heterocedase tests, autocorrelation tests, hypothesis tests. The results of this research are that audit expertise has a significant effect on audit quality and audit matter disclosure has a significant effect on audit quality.
GOOD BAZNAS GOVERNANCE MODEL ON NATIONAL ZAKAT AGENCY (BADAN AMIL ZAKAT NASIONAL) IN SEMARANG CITY Zainal Alim Adiwijaya; Suraya Ahmad; Edy Suprianto
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12849

Abstract

Good governance is very important for companies to implement in order to gain the full trust of the community, including zakat institutions. Good governance of zakat management institutions is the hope of every community because one of the main goals of zakat is to provide benefits to all people. This study aims to analyze the governance of zakat management institutions from the accountability, transparency and fairness aspects. The sample selection technique used is purposive sampling, with the data collection technique chosen as a semi-structured interview and literature study. As for the interviews, data were collected by triangulation method (amil of zakat, scholars/experts, and muzakki). The results of interviews with informants were then carried out by cross-checking with the perspective of stakeholders, namely zakat experts and muzakki. Results of this study indicate that good governance of zakat management institutions does not only rely on the three indicators of accountability, transparency and fairness but there are other important things besides the three indicators, namely amanah. Trust from the community is very important because it can increase the amount of zakat collected. Therefore, it is necessary for BAZNAS to implement principles of accountability, financial reporting transparency, fairness, and trust. Keywords: Accountability; Amanah; BAZNAS; Fairness; Transparency
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Shafira Rizqiya
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10308

Abstract

The purpose of this research is to examine the influence of leverage, return on asset, company size, sales growth, capital intensity and inventory intensity to tax avoidance. The population of this research is all manufactured companies listed in Indonesia Stock Exchange from 2018 to 2020. Samples are obtained through purposive sampling method, in which only 59 of listed manufactured companies in Indonesia Stock Exchange meet the sampling criterias resulting 177 data available are taken as the samples. The research resource are taken from Indonesia Stock Exchange website. This research used multiple regression method to test the hypothesis. The empirical result indicates return on asset and sales growth have influence to tax avoidance. However leverage, capital intensity, company size and inventory intensity have no influence to tax avoidance
PENGARUH MODEL BRAIN-BASED LEARNING TERHADAP KEMAMPUAN PEMECAHAN MASALAH MATEMATIKA DAN EFIKASI DIRI SISWA KELAS IV SD Yogi Himawan
JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14420

Abstract

This study aims to examine the effect of Brain-Based Learning (BBL) model on the ability to solve mathematical problems and self-efficacy of fourth grade elementary school students. The background of this study is based on the low ability to solve mathematical problems and self-efficacy of students in some elementary schools, as well as the limitations of the learning model applied today. This study uses a quantitative approach with quasi-experimental methods and Pretest-Posttest only Control Group Design. Subjects consisted of fourth grade elementary school students in Cilongok District, Banyumas, with samples taken from 4 elementary schools that apply the Independent curriculum using cluster random sampling technique. The BBL Model is applied to the experimental class, while the control Class uses the direct instruction method. The Data were collected through mathematical problem solving ability test and self-efficacy questionnaire, then analyzed using normality test, homogeneity test, and Independent Sample t-Test. The results showed that the BBL model has a significant effect on improving the ability to solve mathematical problems (count = 5.613, p = 0.000) and student self-efficacy (count = 5.195, p = 0.000). Thus, the application of the BBL model proved effective in improving both aspects in the fourth grade of elementary school students.
PENGARUH PERSEPSI HARGA, KUALITAS PELAYANAN DAN KEPERCAYAAN TERHADAP LOYALITAS PELANGGAN Ahmad Yani; Khusnul Khotimah; Lailani Fitria; Syafwandi Syafwandi
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11192

Abstract

Abstract The influence of price perceptions, service quality and trust on customer loyalty is a scientific article on literature studies within the scope of the field of Marketing Management Science. The aim of this article is to build a hypothesis of influence between variables that will be used in further research. Research objects in online libraries, Google Scholar, Mendeley and other academic online media. The research method using the research library comes from e-books and open access e-journals. Qualitative descriptive analysis. The results of this article: 1) Price perception influences customer loyalty; 2) Service quality influences customer loyalty; and 3) Trust influences customer loyalty. Keyword: Price Perception, Service Quality, Trust, Customer Loyalty
THE INFLUENCE OF WORK COMPETENCE ON WORK PRODUCTIVITY WITH WORK MOTIVATION AS A MODERATING VARIABLE Eri Mardiani; Usfandi Haryaka; Failasufa Aziza; Ahmad Salabi; Teguh Setiawan Wibowo
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.12019

Abstract

Abstract Researchers believe that the Work Competence variable can have a positive relationship and a significant influence on the Work Productivity variable. Different from previous studies, this research adds the Work Motivation variable which researchers believe can moderate the influence of Work Competence variables on Work Productivity. This research is quantitative research with an explanatory approach. This research data was obtained using a questionnaire method distributed to 250 Bank Mandiri employees spread throughout Indonesia with the criteria of having worked for a minimum of 2 years. This data can be called primary data. The data was analyzed using the smart PLS 4.0 method. The results of this research show that the Work Competence variable has a positive relationship and has a significant influence on Work Productivity because the better the Work Competency, the more qualified the workers are, so that the work carried out will be more effective, efficient, and the target will be easier to achieve. Apart from that, the Work Motivation variable can moderate the influence of the Work Competency variable on Work Productivity because the better the employee's motivation, the more enthusiastic the employee will be so that it can go hand in hand with Work Competency which will ultimately have a more significant influence on Work Productivity. Keywords : Work Motivation, Work Competence, Work Productivity

Page 52 of 294 | Total Record : 2937