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INDONESIA
Indonesian Journal of Economics and Social Sciences
Published by Universitas Jenderal Achmad Yani Yogyakarta
ISSN : 29877458     EISSN : 29877458     DOI : https://doi.org/10.30989/ijess.v2i1
Core Subject : Economy, Humanities, Education, Social,
Humanities Economics, Econometrics & Finance Education Environmental Science Other
Indonesian Journal of Economics and Social Sciences (IJESS) is a scientific journal managed by the Faculty of Economic and Social, Universitas Jenderal Achmad Yani Yogyakarta.This journal contains research in all areas of economic, management, business, accounting, law, and social science. The journal includes, but is not limited to the following fields: 1. Psychology 2. Human resource 3. Management 4. Laws 5. Policies 6. Economic 7. Entrepreneurship 8. Marketing 9. Commerce 10. Finance 11. Banking 12. Accounting
Arjuna Subject : Seni dan Humaniora - Seni dan Humaniora (Lain-Lain)
Articles 50 Documents
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Indonesia's Economic Potential in The South Pacific and The Urgency of Joining The South Pacific Defense Ministers Meeting Forum Kristin Megalin Walukow Seso; Panji Suwarno; Sri Sundari
INDONESIAN JOURNAL OF ECONOMIC AND SOCIAL SCIENCE Vol. 3 No. 1 (2025): Indonesian Journal of Economics and Social Sciences (IJESS)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Achmad Yani Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30989/ijess.v3i1.1619

Abstract

The South Pacific is a region that is a new arena for the struggle for hegemony by big countries in the world. This area is very strategic, both for the economic and defense sectors. Apart from France and Australia, which have long had a strong influence in the region, the United States, China, Japan and the UK have also begun to explore the South Pacific. Even though the South Pacific is not as popular as the Southeast Asia region, Indonesia actually has interests in the region. Its geographic location is close to the South Pacific, and its similarities as an archipelagic country as well as its large economic potential and security threats encourage Indonesia to be actively involved in the region. For this reason, the Indonesian Government, through the Ministry of Defense, expressed its desire and hope that Indonesia would participate in the South Pacific Defense Ministers Meeting (SPDMM) forum.
PERAN KOPERASI SYARIAH DALAM MENINGKATKAN KESEJAHTERAAN EKONOMI DI KOTA JAYAPURA LUTDIN WABULA
INDONESIAN JOURNAL OF ECONOMIC AND SOCIAL SCIENCE Vol. 3 No. 2 (2025): Indonesian Journal of Economics and Social Sciences (IJESS)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Achmad Yani Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30989/ijess.v3i2.1718

Abstract

Sharia cooperatives hold strategic potential in improving the economic welfare of communities, particularly in regions facing geographical challenges and limited infrastructure such as Papua. This study aims to analyze the role of sharia cooperatives in empowering members’ economies in Jayapura Regency and Sentani District. A descriptive qualitative method was employed, with data collected through in-depth interviews, participatory observations, and document analysis. The findings reveal that sharia cooperatives significantly contribute to increasing members’ income by 10–30% and enhancing business skills through management, marketing, and continuous mentoring programs. Furthermore, they reduce members’ dependence on high-interest financing, encourage product innovation based on local resources, and strengthen social solidarity. Despite challenges such as limited marketing networks, low product diversification, and minimal digital literacy, sharia cooperatives remain effective instruments for value-based and culturally integrated economic empowerment. This study recommends strengthening marketing partnerships, utilizing digital technology, and diversifying products as sustainable strategies for the cooperatives’ development.
PENGARUH PEMANFAATAN KECERDASAN BUATAN (AI), SISTEM INFORMASI AKUNTANSI (SIA), DAN E-COMMERCE TERHADAP MINAT BERWIRAUSAHA PADA MAHASISWA AKUNTANSI PERGURUAN TINGGI NEGERI DI KABUPATEN SLEMAN Dheka Putri Falisa
INDONESIAN JOURNAL OF ECONOMIC AND SOCIAL SCIENCE Vol. 3 No. 2 (2025): Indonesian Journal of Economics and Social Sciences (IJESS)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Achmad Yani Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30989/ijess.v3i2.1720

Abstract

This study aims to examine the influence of the utilization of Artificial Intelligence (AI), Accounting Information Systems (AIS), and E-Commerce on the entrepreneurial interest of accounting students at public universities in Sleman Regency. The background of this research is driven by the high unemployment rate among university graduates and the low level of entrepreneurial interest among students. Data were collected through the distribution of questionnaires to accounting students at four public universities in the Sleman area, with a total of 324 respondents. The collected data were analyzed using multiple linear regression with the assistance of SPSS software. The results of the study indicate that the utilization of AI, Accounting Information System, and E-Commerce has a positive and significant effect on entrepreneurial interest, both partially and simultaneously. These findings suggest that the use of digital technology can encourage students to develop their entrepreneurial potential. Keywords: Artificial Intelligence, Accounting Information Systems, E-Commerce, Entrepreneurial Interest, Students
Pengaruh Laporan Keberlanjutan dan Kebijakan Dividen Terhadap Nilai Perusahaan Dengan Leverage sebagai Variabel Moderasi Putri Pangesti
INDONESIAN JOURNAL OF ECONOMIC AND SOCIAL SCIENCE Vol. 3 No. 2 (2025): Indonesian Journal of Economics and Social Sciences (IJESS)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Achmad Yani Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30989/ijess.v3i2.1790

Abstract

This study aims to analyze the effect of sustainability reports and dividend policy on firm value with leverage as a moderating variable in textile companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The research employs a quantitative approach using secondary data derived from annual reports, sustainability reports, and dividend policy information of the companies. Data were analyzed using panel data regression with the Random Effect Model and Moderated Regression Analysis (MRA). The results indicate that sustainability reporting has a positive and significant effect on firm value, whereas dividend policy shows a positive but not significant effect. Leverage does not significantly moderate the relationship between sustainability reporting or dividend policy and firm value. The Adjusted R² value of 0.359751 suggests that approximately 36% of the variation in firm value is explained by the independent variables, with the remaining 64% influenced by other factors. The findings highlight that firms consistently implementing sustainability reporting tend to achieve higher firm value due to enhanced social and environmental responsibility. In contrast, dividend policy does not significantly impact firm value, as investors appear to prioritize sustainability and long-term prospects over dividend payouts. Therefore, sustainability reporting plays a more dominant role than dividend policy in increasing firm value in the Indonesian textile sector. Keywords: Sustainability Report, Dividend Policy, Leverage, Firm Value
PENGARUH LITERASI KEUANGAN DAN AKSES MODAL TERHADAP KINERJA UMKM DENGAN DIGITALISASI SEBAGAI VARIABEL MODERASI : (Studi pada UMKM Kabupaten Bantul Daerah Istimewa Yogyakarta) Maria Yosefina Fono; Mega Handayani
INDONESIAN JOURNAL OF ECONOMIC AND SOCIAL SCIENCE Vol. 4 No. 1 (2026): Indonesian Journal of Economics and Social Sciences (IJESS)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Achmad Yani Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30989/ijess.v4i1.1713

Abstract

This study aims to analyze the influence of financial literacy and access to capital on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Bantul Regency, and to examine the role of digitalization as a moderating variable. A quantitative approach was employed using primary data collected through questionnaires distributed to 399 MSME actors. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS version 25. The sampling method applied was simple random sampling. The results indicate that financial literacy has a positive and significant effect on MSME performance. Conversely, access to capital has a negative but significant effect. Digitalization does not moderate the relationship between financial literacy and MSME performance; however, it moderates the effect of access to capital on performance. These findings highlight the strategic role of digitalization in enhancing external factors particularly access to capital in improving MSME performance. Keywords: Financial Literacy, Access to Capital, Digitalization, MSME Performance.
Zaskia Putri Nurlita Universitas Jenderal Achmad Yani Yogyakarta Zaskia Putri Nurlita Amir Fatah
INDONESIAN JOURNAL OF ECONOMIC AND SOCIAL SCIENCE Vol. 4 No. 1 (2026): Indonesian Journal of Economics and Social Sciences (IJESS)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Achmad Yani Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30989/ijess.v4i1.1731

Abstract

Abstract This study aims to examine the effect of the use of the Indonesian Standard Quick Response Code (QRIS) on perceived ease of use, perceived usefulness, risk, financial literacy, and accounting information systems among Micro, Small, and Medium Enterprises (MSMEs) in Sleman Regency. The adoption of digital payment systems, particularly QRIS, has transformed financial transactions and driven the modernization of MSME operations. This study used a quantitative approach by distributing questionnaires to 100 MSMEs in the culinary sector in Sleman Regency. Data analysis was conducted through validity and reliability tests, multiple linear regression, and hypothesis testing to examine the relationships between variables. The results indicate that QRIS use has a positive and significant effect on perceived ease of use, perceived usefulness, and increased financial literacy. However, perceived risk remains a factor that can influence user trust. Furthermore, QRIS implementation can improve the effectiveness of accounting information systems through more efficient transaction recording and management. This study emphasizes the importance of integrating digital payment systems to improve efficiency and financial literacy among MSMEs and provides input for stakeholders in optimizing QRIS implementation.
Pengaruh Pajak Kendaraan Bermotor, Bea Balik Nama Kendaraan Bermotor, Pajak Bahan Bakar Kendaraan Bermotor, dan Retribusi Parkir Terhadap Pendapatan Asli Daerah Provinsi Daerah Istimewa Yogyakarta : Pengaruh Pajak Kendaraan Bermotor, Bea Balik Nama Kendaraan Bermotor, Pajak Bahan Bakar Kendaraan Bermotor, dan Retribusi Parkir Terhadap Pendapatan Asli Daerah Provinsi Daerah Istimewa Yogyakarta Rahmawati Nilamsari
INDONESIAN JOURNAL OF ECONOMIC AND SOCIAL SCIENCE Vol. 4 No. 1 (2026): Indonesian Journal of Economics and Social Sciences (IJESS)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Achmad Yani Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30989/ijess.v4i1.1737

Abstract

Regional Original Revenue (PAD) is an important indicator of a region’s fiscal independence. One of the main contributors to PAD is the tax and retribution sector related to motor vehicles. This study aims to analyze the effect of Motor Vehicle Tax (PKB), Motor Vehicle Title Transfer Fee (BBNKB), Motor Vehicle Fuel Tax (PBBKB), and Parking Retribution on PAD in the Special Region of Yogyakarta Province. This research employs a quantitative approach using secondary data in the form of monthly realization reports from 2020 to 2024. The results show that partially, PKB, BBNKB, and PBBKB have a significant effect on PAD, while Parking Retribution does not have a significant effect. However, simultaneously, all four variables have a significant effect on PAD. This indicates that optimizing all sources of transportation-related revenue remains essential to sustainably support PAD. Keywords: PKB, BBNKB, PBBKB, Parking Retribution, PAD
DIGITALISASI DAN GREEN ECONOMY TRANSFORMASI UMKM MENUJU BISNIS RAMAH LINGKUNGAN BERBASIS TEKNOLOGI: Peran Digitalisasi dalam Transformasi UMKM dan Implementasi Green Economy dalam Praktik UMKM Sabina Ayu Gosye Nova
INDONESIAN JOURNAL OF ECONOMIC AND SOCIAL SCIENCE Vol. 4 No. 1 (2026): Indonesian Journal of Economics and Social Sciences (IJESS)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Achmad Yani Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30989/ijess.v4i1.1982

Abstract

The development of digital technology offers significant opportunities for Micro, Small, and Medium Enterprises (MSMEs) to transform into more innovative and environmentally friendly businesses. This article analyzes the role of digitalization in supporting green economy practices in MSMEs, including operational efficiency, supply chain monitoring, product innovation, and transparency in business processes. The research method used is a literature study with a descriptive-qualitative approach, based on the analysis of books, journals, articles, and documents related to digitalization and green economy. The findings indicate that digitalization acts as the main driver of MSME transformation, while implementing green economy principles enhances environmental sustainability and creates new economic opportunities. The integration of these concepts requires collaborative support from government, non-profit organizations, and communities to optimize implementation. This study provides strategic guidance for MSMEs to combine technological innovation with sustainable business practices.
DARI ETIKA KE PRAKTIK : IMPLEMENTASI GREEN TRADE,FAIR TRADE,DAN HALAL TRADE DALAM PEMBANGUNAN EKONOMI BERKELANJUTAN: A. Green Trade sebagai Pilar Perlindungan Lingkungan dalam Perdagangan Berkelanjutan , B. Fair Trade sebagai Upaya Mewujudkan Keadilan Sosial dalam Sistem Perdagangan , C. Halal Trade sebagai Integrasi Nilai Etika dan Keberlanjutan dalam Ekonomi Islam Afifah Rahma Nia
INDONESIAN JOURNAL OF ECONOMIC AND SOCIAL SCIENCE Vol. 4 No. 1 (2026): Indonesian Journal of Economics and Social Sciences (IJESS)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Achmad Yani Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30989/ijess.v4i1.1984

Abstract

Sustainable economic development requires a shift in the global trade paradigm that goes beyond economic growth orientation toward ethical values, social justice, and environmental sustainability. This paper aims to examine the implementation of green trade, fair trade, and halal trade as a transformation of ethical principles into sustainable trade practices. The research employs a descriptive qualitative method using a literature review approach, drawing on academic journals, books, and relevant policy documents. The findings indicate that green trade plays a crucial role in environmental protection through resource efficiency and ecological impact reduction; fair trade promotes social justice and the welfare of small producers through equitable and transparent trading systems; while halal trade integrates ethical values, justice, and sustainability grounded in Islamic economic principles. The study concludes that integrating these three concepts can form an alternative and comprehensive model of sustainable trade that is inclusive, adaptive, and future-oriented. With consistent policy support, business awareness, and active public participation, green trade, fair trade, and halal trade can serve as strategic pillars for achieving sustainable economic development at both national and global levels.
The Influence Of Perceived Ease Of Use, Perceived Security And Social Influence On Buying Behavior In Investment Applications With Investment Intention As A Mediating Variable Agus Sani
INDONESIAN JOURNAL OF ECONOMIC AND SOCIAL SCIENCE Vol. 4 No. 1 (2026): Indonesian Journal of Economics and Social Sciences (IJESS)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Achmad Yani Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30989/ijess.v4i1.2059

Abstract

This study aims to analyze the influence of perceived ease of use on behavioral intention by integrating the Theory of Planned Behavior (TPB) framework. In this context, perceived ease of use is considered as an external factor that can shape users’ attitudes toward behavior, which subsequently affects their intention to use a particular system or technology. The TPB framework explains behavioral intention through three main constructs: attitude, subjective norms, and perceived behavioral control. This research employs a quantitative approach using survey data collected from respondents who have experience with the system under study. The data were analyzed using statistical techniques, including validity and reliability tests, as well as regression analysis to examine the relationships among variables. The findings reveal that perceived ease of use has a significant positive influence on users’ attitudes, which in turn affects their behavioral intention. Furthermore, attitude, subjective norms, and perceived behavioral control simultaneously contribute to shaping user investment intention. These results indicate that ease of use plays an important role in encouraging positive perceptions and strengthening intention to adopt a system. This study provides both theoretical and practical contributions by extending the TPB model with perceived ease of use as an external variable. It also suggests that system developers should focus on improving usability to enhance positive attitudes and increase user adoption.

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