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Jurnal Ilmiah Edunomika (JIE)
Published by STIE AAS Surakarta
ISSN : -     EISSN : 25981153     DOI : https://dx.doi.org/10.29040/jie
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education
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).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 2,937 Documents
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PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, DAN LONG TERM DEBT TO ASSET RATIO TERHADAP PAJAK PENGHASILAN BADAN TERUTANG (Studi Empiris Pada Perusahaan yang Terdaftar di BEI Tahun 2019-2023) Oktafia Handayani; Aulia Nurizki; Lia Uzliawati
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.v8i1.11275

Abstract

Pendidikan Hal ini memerlukan penentuan pengaruh rasio lancar (CR), biaya dan keseimbangan. Rasio (DER) dan hutang jangka panjang/properti jatuh tempo (LDAR)/hutang pajak Perusahaan saham dan perusahaan yang terdaftar di Bursa Efek Indonesia LQ45. Penelitian ini menggunakan metode kuantitatif. metode penggunaan regresi linier berganda untuk menguji hubungan antar variabel independen dan variabel terikat. Berdasarkan kriteria yang ditentukan dalam proses melalui analisis obyektif, terpilih 10 perusahaan dari indeks LQ45 Bursa Efek Indonesia (BEI) periode 2019-2023. Hasil kami menunjukkan bahwa batas saat ini (CR) dan Debt Ratio (DER) berpengaruh positif dan signifikan Pajak penghasilan untuk pajak penghasilan badan. Sedangkan rasio utang-aset-nilai (LDAR) jangka panjang. tidak berpengaruh signifikan terhadap kewajiban pajak perusahaan.
Pengembangan Strategi Bisnis untuk minuman tropis ahola dengan menggunakan Business Model Canvas (BMC) dan Analisis SWOT Alberta Adinata; Eko Suryanti; Muhammad Sholahuddin
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.v7i2.9996

Abstract

Dalam penelitian ini, pendekatan deskriptif kualitatif digunakan untuk menganalisis model bisnis Ahola Tropical Drinks. Metode yang digunakan adalah Business Modeling Framework (BMC) dan analisis SWOT, termasuk Penggunaan Internal Factor Analysis Summary (IFAS) dan External Factor Analysis Summary (EFAS) digunakan dalam penelitian ini. Data dikumpulkan melalui wawancara, observasi partisipatif, dan kajian pustaka. Responden penelitian terdiri dari pemilik dan karyawan Ahola Tropical Drinks. Hasil penelitian menunjukkan bahwa analisis SWOT menghasilkan "Strategi Berorientasi Pertumbuhan" yang mendukung pendekatan positif. Strategi ini memberikan kontribusi positif dalam meningkatkan Kerangka Model Bisnis Ahola Tropical Drinks. Berdasarkan hasil penelitian, diusulkan beberapa perbaikan pada sembilan elemen Kerangka Model Bisnis Ahola Tropical Drinks.Strategi yang dihasilkan dari penelitian ini memberikan wawasan berharga bagi tim kepemimpinan perusahaan. Dalam melakukan parafrase terhadap kalimat tersebut, pastikan untuk menggunakan kata-kata dan struktur kalimat yang berbeda, sambil tetap menyampaikan informasi yang sama. Berikut adalah salah satu contoh parafrase dari kalimat tersebut: "Menurut hasil penelitian, analisis SWOT menunjukkan adanya 'Strategi Berorientasi Pertumbuhan' yang mendukung pendekatan positif. Temuan ini memiliki kontribusi positif dalam meningkatkan Kerangka Model Bisnis Ahola Tropical Drinks. Berdasarkan penelitian ini, terdapat beberapa rekomendasi perbaikan pada kesembilan elemen Kerangka Model Bisnis yang diusulkan. Strategi yang dihasilkan dari penelitian ini memberikan wawasan berharga kepada tim kepemimpinan perusahaan." Kata kunci: Business Strategy, Ahola Tropical Drinks, Business Model Canvas (BMC), SWOT Analysis.
PENGARUH PENGETAHUAN PAJAK TENTANG UU PAJAK PENGHASILAN ORANG PRIBADI (PPH OP) TERBARU DAN EFEKTIVITAS RELAWAN PAJAK PADA KEPATUHAN PAJAK DENGAN SANKSI PAJAK SEBAGAI VARIABEL MODERASI Bunga Nur Fitri Yatna; Kiko Armenita Julito
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.v8i2.14093

Abstract

Penelitian ini dilakukan untuk menguji sejauh mana Pengaruh Efektivitas Relawan Pajak terhadap Kepatuhan Pajak. Penelitian ini menggunakan metode penelitian kuantitatif. Data didapat melalui penyebaran kuesioner dengan mengaplikasikan teknik purpose sampling. Responden dalam penelitian ini berjumlah 100 orang. Software yang digunakan untuk menganalisis data ini adalah SmartPLS v.4. Hasil penelitian ini menunjukan bahwa untuk memaksimalkan penerimaan pajak, pemerintah telah merancang berbagai Upaya salah satunya ialah meningkatkan Program edukasi perpajakan. Program Relawan Pajak ini merupakan salah satu bentuk kegiatan edukasi pajak yang tercangkup pada tema meningkatkan pengetahuan dan keterampilan perpajakan. Program ini bertujuan untuk membantu dan memberikan edukasi kepada wajib pajak dalam rangka meningkatkan kepatuhan pajak dan serta memberikan pelayanan langsung kepada wajib pajak. Hal ini dikarenakan sebagian besar Masyarakat belum memahami atau mengatahui mulai dari definisi pajak sampai dengan cara melaporkan dan membayarkan pajak tersebut, sebagai upaya meningkatkan kepatuhan dan menciptakan perilaku akan sadar pajak yang tinggi maka, efektivitas program relawan pajak ini berpengaruh positif terhadap kepatuhan pajak.
KEBIJAKAN DIVIDEN SEBAGAI MODERASI PROFITABILITAS TERHADAP NILAI PERUSAHAAN Yanti Budiasih; Fitri Fitri; Vikky Renaldi; Monika Sutarsa; Tandy Sevendy
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.v8i1.10780

Abstract

Ketika memilih saham mana yang akan dibeli, investor harus mempertimbangkan informasi mengenai nilai bisnis karena informasi tersebut akan memberi tahu mereka perusahaan mana yang berkinerja dan berkembang dengan baik. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas terhadap nilai perusahaan dengan kebijakan dividen sebagai moderasi dengan menggunakan metode kuantitatif dengan paradigma explanatory research. Populasi dalam penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2021 sektor industri barang konsumsi (consumer good) dengan jumlah keseluruhan yang memiliki data lengkap. Dan tehnik analisis menggunakan Smart PLS. Sampel yang diamati pada penelitian ini menggunakan teknik purposive sampling dengan karakteristik yang sesuai dengan sampel yang digunakan. Berdasarkan hasil analisis Smart PLS menunjukkan bahwa profitabilitas berpengaruh terhadap nilai Perusahaan. Namun kebijakan deviden tidak mampu memoderasi profitabilitas terhadap nilai Perusahaan dalam penelitian ini Keywords: Nilai Perusahaan, Profitabilitas, Kebijakan Dividen
THE EFFECT OF CAPITAL COST ON COMPANY VALUE WITH GOOD CORPORATE GOVERNANCE AS A MODERATION VARIABLE Loso Judijanto; Mahdi Mahdi; Indah Wati; M Nuruz Zaman; Achmad Zaki
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.v8i1.11356

Abstract

Abstract Company value is a very important aspect and is of concern to external parties such as investors, stakeholders, government officials, partners, and so on. As the value of the company increases, the company's image will become better amidst the elements that the researcher mentioned earlier. There are a number of factors that can influence company value, including Mode Costs which researchers can influence. In contrast to previous research, this research uses the Good Corporate Governance variable as a moderating variable which researchers believe can strengthen the influence of the Cost of Capital variable on Company Value. This research is a quantitative research with an explantory approach. The data used in this research is secondary data obtained through questionnaires from 250 employees in the fields of finance, HRD, HR and managers throughout Bank Danamon throughout Indonesia. The data obtained was analyzed with smart PLS 3.0 Keywords: Capital Cost, Good Coorporate Governance, Company Value
APLIKASI METODE MATERIAL REQUIREMENT PLANNING DALAM PENGENDALIAN BIAYA PERSEDIAAN BAHAN BAKU PADA UMKM ANTI GALAU DI BOYOLALI Erni Widajanti
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.v8i3.14783

Abstract

The purpose of this study is to analyze the efficiency of raw material inventory costs at UMKM Anti Galau in Boyolali and to analyze whether the material requirement planning (MRP) method can make raw material inventory costs more efficient. The location of this study is a home business called UMKM Anti Galau in Boyolali which produces various fried dumplings. The main raw materials for fried dumplings are wheat flour, cooking oil and butter.The data analysis method in this study uses the Material Requirement Planning method with the Lot For Lot (LFL), Economic Order Quantity (EOQ) and Periodic Order Quantity (POQ) techniques. The results of the study showed that the total inventory cost according to the Anti Galau UMKM owner's policy was IDR 851,495, - with the LFL method of IDR 603,280, - with the EOQ method of IDR 216,122.84, - and with the POQ method of IDR 648,370.56, - The results of the calculation of the level of cost efficiency, the MRP method (LFL, EOQ and POQ) are more efficient than the calculation of raw material inventory costs according to the Anti Galau UMKM owner's policy. Cost savings with the LFL method are 29.15%, with the EOQ method will save costs by 74.62% and with the POQ method will save costs by 23.86%. From the results of the analysis, all hypotheses in this study are proven true. Keywords: Material Requirement Planning
COMPREHENSIVE STUDY OF BIOETHANOL FROM CASSAVA AS A SUBTITUTE FOR FUEL OIL Tirangga Ansori; Degdo Suprayitno; Dewa Oka Suprawata; Ivonne Fitria Mariay; Usman Tahir
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.v8i2.13218

Abstract

Abstract Fuel oil (BBM) consumption in Indonesia has increased from year to year, but the availability of fuel oil will gradually become scarce. Bioethanol can be used as a substitute for fuel oil (BBM) depending on its purity level. Bioethanol is a liquid resulting from the fermentation process of sugar from carbohydrates which has good prospects as a liquid fuel with raw materials that are renewable, environmentally friendly and very profitable economically. Bioethanol can be used as a gasoline mixture for vehicle fuel and can be used as cooking fuel in households. The use of bioethanol can reduce CO gas emissions significantly. Bioethanol can be used directly as fuel oil or mixed into premium as an additive in a certain ratio (Gasohol or Gasoline alcohol). If mixed into gasoline, bioethanol can increase the octane number significantly. Bioethanol is known as an environmentally friendly fuel, because it is free from pollutant emissions. Bioethanol can be made from plant raw materials that contain starch such as cassava, sweet potato, corn, sago and molasses. One of the materials that can be used to make fuel from ethanol is the cassava plant. Cassava is a tuber that contains carbohydrates that come from the roots of the cassava plant. Cassava is very easy to plant and maintenance is not difficult. Cassava is usually used as a substitute for rice, but can also be used as an alternative to fuel oil. This research is qualitative research with a descriptive approach. Researchers use research data in the form of secondary data obtained from a number of credible sources such as scientific articles, books and a number of other sources that are credible and commonly used in research. These data were analyzed using analytical tools with stages of data collection, data selection, data reduction and drawing conclusions. Keywords: Fuel Oil, Bioethanol, Cassava
PENGARUH PANDANGAN IKLAN DAN DAYA TARIK IKLAN TERHADAP MINAT BELI KONSUMEN DENGAN KREDIBILITAS IKLAN SEBAGAI VARIABEL MEDIASI Endang Winarsih; Yeni Martani; Ngaisah Ngaisah
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.v8i1.12511

Abstract

The purpose of this study was to determine the effect of Ad Views, Ad Attractiveness with Ad Credibility as a Mediating Variable at the Lowo Sukoharjo Building Culinary Festival. The method used in this research is quantitative method with PLS. The results showed partially that the advertising view variable has a significant effect on advertising credibility with, advertising attractiveness has a significant effect on advertising credibility, advertising views have a significant effect on buying interest, advertising attractiveness has a significant effect on buying interest. Simultaneously, advertising views and advertising attractiveness have a positive and significant effect on consumer buying interest in the Lowo Sukoharjo Building Culinary Festival. Based on the research results, suggestions for managers to use other advertising stars from various groups such as entrepreneurs, sportsmen or public figures to attract visitors. Keywords: View Advertising , Ad Attractiveness , Consumer Purchase Interest, Ad Credibility
LITERATURE REVIEW: THE INFLUENCE OF DETERMINANTS OF MSME TAX COMPLIANCE Sadono Mulyo; Evelyne Shafina; Ayuwinarti Purba; Indra Pahala; Puji Wahono
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.v8i3.13455

Abstract

Tax compliance in Micro, Small, and Medium Enterprises (MSMEs) is crucial in strengthening state revenue and creating a conducive business environment. This study employs a literature review method to explore the factors influencing tax compliance in MSMEs, referring to various previous studies conducted in the same domain. The analysis results state that several factors, including economic aspects, knowledge, awareness, trust, policies, social aspects, and technology, have a significant influence. These findings indicate that policy, knowledge, and economic factors play a crucial role in determining the level of tax compliance in MSMEs. Therefore, the recommended recommendations include improving the effectiveness of tax law enforcement, simplifying the payment process, intensifying education programs, and providing incentives to tax-compliant MSMEs.
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, LIKUIDITAS DAN PERTUMBUHAN ASET TERHADAP KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) PERIODE 2018-2020 Alfian Fakhri Fauzi; Elen Puspitasari
JURNAL ILMIAH EDUNOMIKA Vol 5, No 02 (2021): EDUNOMIKA : Vol. 5, No. 2, 2021
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v5i2.2869

Abstract

This study aims to determine the effect of capital structure, firm size, liquidity, and asset growth on the financial performance of companies listed on the Jakarta Islamic Index (JII) for the 2018-2020 period. Total population in this study is 210 companies. The sampling method used purposive sampling with the criteria of companies listed on JII successively during the 2018-2020 period and publishing financial reports on the Indonesia Stock Exchange (IDX) for 2018-2020. Based on these criteria, 117 observational data were obtained. This study uses multiple linear regression analysis method to see the relationship between variables. The results of hypothesis testing indicate that Capital Structure has a significant negative effect on Financial Performance, Firm Size has a significant negative effect on Financial Performance, Liquidity has a negative but not significant effect on Financial Performance, Asset Growth has a significant positive effect on Financial Performance. Keywords : Financial Performance, Capital Structure, Company Size, Liquidity, and Asset Growth

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