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INDONESIA
Ekopedia: Jurnal Ilmiah Ekonomi
Published by Indo Publishing
ISSN : 30901022     EISSN : 30898374     DOI : https://doi.org/10.63822/ekopedia
Core Subject : Economy,
Jurnal Ilmiah Ekonomi yang diterbitkan oleh Lembaga Indo Publishing. berupa hasil-hasil penelitian di bidang Ekonomi Murni, Kependidikan Ekonomi, Manajemen, Bisnis Digital, Kewirausahaan, Akuntansi, Perbankan, Ekonomi Islam dan bidang lainnya yang relevan dengan ekonomi yang belum pernah dipublikasikan dalam jurnal lainnya
Articles 687 Documents
Pengaruh Perceived Value of Internship dan Self-Efficacy Terhadap Employability Skills Mahasiswa Universitas Negeri Jakarta Alifah, Rafha Naisa; Kartikowati , Rr Sri; Maulida, Ervina
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 2 (2026): APRIL-JUNI 2026
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/nqza1b26

Abstract

This study aims to analyze the influence of Perceived Value of Internship (PVI) and Self-Efficacy (SE) on the Employability Skills (ES) of students at the Faculty of Economics and Business, Jakarta State University, who have participated in an internship program. The study used a quantitative approach with an explanatory survey method. The sample consisted of 181 students selected using a simple random sampling technique. Data were collected using a 6-point Likert scale questionnaire and analyzed using multiple linear regression. The results showed that PVI and SE had a positive and significant effect on ES, both partially and simultaneously. The coefficient of determination (R²) value of 0.666 indicates that 66.6% of the variation in ES can be explained by PVI and SE. These findings suggest that the improvement of students' employability skills is influenced by the quality of their internship experience and their confidence in their abilities. Therefore, universities need to improve the quality of their internship programs and support the development of students' self-efficacy to enhance graduates' employability.
Analisis Penerapan Audit Syariah dalam Menjaga Kepatuhan Syariah pada Bank Syariah di Indonesia Jessica Valentina Darwis; Kholisna Auliyana Zulfa; Meiysa Umadi Putri; Fikri Rizki Utama
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 2 (2026): APRIL-JUNI 2026
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/t941hj12

Abstract

This study discusses the implementation of sharia audits in maintaining sharia compliance in Islamic banks in Indonesia. The study uses a qualitative descriptive approach through literature review methods to understand the role of sharia audits in supervising operational activities and ensuring compliance with Islamic principles in Islamic banking institutions. Data were collected from scientific journals, books, official reports, and previous studies related to sharia audits and Islamic banking. The results of the study indicate that sharia audits have an important role in maintaining sharia compliance through supervision of banking products, operational activities, financing systems, and implementation of contracts in accordance with Islamic principles. Sharia audits also help management identify violations, minimize the risk of non-compliance, and maintain public trust in Islamic banking institutions. In addition, the role of the Sharia Supervisory Board and internal audit strengthens the implementation of supervision in Islamic banks. However, this study also found several obstacles in implementing sharia audits, including limited human resources who understand sharia auditing, differences in interpretation of sharia principles, technological developments, and the increasing complexity of banking products. Therefore, strengthening the sharia audit system and improving auditor competence are important steps in supporting the effectiveness of sharia compliance supervision in Islamic banks.
Evaluasi Penerapan Kebijakan Pengelolaan Arsip Dinamis Dengan Model CIPP (Context, Input, Process, Product) pada Procurement Unit PT Asuransi Jasa Indonesia Fani Erisha Dewi; Roni Faslah; Ria Rahma Nida
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 2 (2026): APRIL-JUNI 2026
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/wkmgtz91

Abstract

This study aims to evaluate the implementation of the Archival Governance Policy in managing dynamic records at the Procurement Unit of PT Asuransi Jasa Indonesia using the CIPP (Context, Input, Process, Product) evaluation model. The background of this research is based on the importance of systematic dynamic records management in supporting accountability, transparency, and audit readiness in procurement activities characterized by high document intensity. This study employed a descriptive qualitative approach. Data were collected through indepth interviews, observation, and documentation studies involving employees directly engaged in procurement records management. The findings indicate that, in terms of context, the policy is normatively aligned with the unit’s operational needs, and in the product aspect, it has contributed positively to improving document organization, quality, and audit preparedness. However, within the input and process dimensions, several challenges remain, including disparities in employee understanding, limited physical archival space, suboptimal utilization of the Document Management System (DMS), and the absence of structured and continuous monitoring mechanisms. The study concludes that the effectiveness of policy implementation is not solely determined by the existence of formal regulations, but also by human resource readiness, infrastructure support, procedural consistency, and systematic evaluation mechanisms.
Pengaruh Audit Syariah dan Kepercayaan Nasabah Terhadap Kepuasan Nasabah Bank Syariah Indonesia Herma Artika Putri; Fitrotul Mukaromah; Fikri Rizki Utama
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 2 (2026): APRIL-JUNI 2026
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/h457kd20

Abstract

This study aims to determine the effect of Islamic audit and customer trust on customer satisfaction at Bank Syariah Indonesia. This study employs a quantitative approach with an associative method. The research sample consists of 100 respondents who are customers of Bank Syariah Indonesia in the Lampung region. Data were collected through questionnaires using a Likert scale and analyzed using SPSS software through validity, reliability, multiple linear regression, t-test, F-test, and coefficient of determination tests. The results indicate that Islamic audit and customer trust have a positive and significant effect on customer satisfaction. The Islamic audit variable has a t-value of 3.842 and customer trust has a t-value of 5.127, both with a significance value of 0.000 < 0.05. Simultaneously, both variables have a significant effect on customer satisfaction with an F-value of 42.615 > 3.09 and an R-Square value of 0.468. This demonstrates that Islamic audit and customer trust explain 46.8% of customer satisfaction, while the remaining percentage is influenced by other variables outside this study.
Pengaruh Profitabilitas terhadap Audit Delay pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021–2024 Kunta Ramadhan Ridwan Putra; Marcello Armando; Zaenal Abidin; Fikri Rizki Utama
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 2 (2026): APRIL-JUNI 2026
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/bmnh3r55

Abstract

This study aims to determine the effect of profitability on audit delay in manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Profitability is measured using Return on Assets (ROA), while audit delay is measured based on the time difference between the financial statement date and the independent auditor’s report date. This study uses a quantitative approach with a sample of 5 manufacturing companies and 20 observational data. Data analysis techniques used include simple linear regression analysis, t-test, F-test, and coefficient of determination. The results show that profitability has a negative and significant effect on audit delay with a significance value of 0.000 < 0.05. The regression equation obtained is Y=95.20-187.30X, indicating that the higher the company’s profitability, the lower the audit delay. The coefficient of determination value of 0.518 indicates that profitability explains 51.8% of audit delay, while the remaining 48.2% is influenced by other variables outside this study.
Integrating Behavioral Economics into Decision-Making Models: A Bibliometric Review Andi Afifah; Azaria Alifah Chiaradeuis; Elga Arjuna; Ardani Ardani; Disma Sang Wisangghabumi; Muhammad Aldi Gunawan; Muhammad Ramadhani Kesuma
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 2 (2026): APRIL-JUNI 2026
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/4f7yw539

Abstract

This study aims to analyze the development of literature on the integration of behavioral economics into decision-making models through bibliometric analysis, with emphasis on collaboration patterns, thematic evolution, and emerging research frontiers. Data were retrieved from the Scopus database using search queries encompassing behavioral economics, behavioral finance, prospect theory, bounded rationality, and cognitive bias combined with decision-making and financial management terms. A total of 394 articles were analyzed using VOSviewer software, covering co-authorship networks, co-occurrence of keywords, and text-data mapping. The analysis reveals well-established academic collaboration networks spanning multiple countries, with behavioral finance, investment decisions, and prospect theory emerging as central research themes. Co-occurrence mapping further identifies bounded rationality and cognitive bias as foundational constructs driving the integration of behavioral economics into financial decision-making models. These findings guide researchers and practitioners toward high-impact collaboration clusters and underexplored thematic gaps, supporting the design of more behaviorally informed financial decision-making frameworks. This study contributes a systematic bibliometric mapping of an expanding interdisciplinary field, providing the first comprehensive network view of how behavioral economics intersects with decision-making research across diverse geographic and institutional contexts.  
Bibliometric Analysis of Decision-Making Models in The Context of Bounded Rationality Ananda Lydia Putri Salwa; Kaisar Khoirul Alwan; Muhammad Rizqullah; Risna Lulu'ul Maknun; Sabrina Perlita; Margareth Henrika; Muhammad Ramadhani Kesuma
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 2 (2026): APRIL-JUNI 2026
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/z6ngcf43

Abstract

This study maps the intellectual landscape of decision-making models within the bounded rationality framework, specifically as it applies to financial management research. A systematic bibliometric analysis was conducted on publications retrieved from Scopus and Web of Science, covering the period from the 2000 to 2026 and analyzed using VOSviewer software.Publication trends exhibit a fluctuating yet upward trajectory concentrated in the most recent period, while inter-author and inter-country collaboration networks remain underdeveloped. Keyword co-occurrence analysis identifies bounded rationality as the conceptual core of the field, with visible thematic evolution from formal decision theory toward behavioral finance and artificial intelligence integration.Financial practitioners and policymakers should incorporate behavioral and cognitive constraints into decision-support frameworks, particularly in investment and risk management contexts.This paper contributes a systematic cartography of bounded rationality scholarship in financial management, identifying understudied themes and open directions for future research.
Pengaruh Social Media Marketing, Influencer Marketing dan Promosi Waktu Terbatas Terhadap Keputusan Pembelian pada Tomoro Coffee di Kota Samarinda Theodore Farrel Ouby Saleh Putra; Zainal Abidin; Melda Aulia Ramadhani
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 2 (2026): APRIL-JUNI 2026
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/ks66z115

Abstract

This study aims to analyze the influence of social media marketing, influencer marketing, and limited-time promotions on purchasing decisions at Tomoro Coffee in Samarinda City. The research employed a quantitative approach using purposive sampling techniques involving 140 respondents who had purchased Tomoro Coffee products. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression with SPSS assistance. The results showed that simultaneously social media marketing, influencer marketing, and limited-time promotions significantly influenced purchasing decisions. Partially, social media marketing had a positive but insignificant effect on purchasing decisions. Meanwhile, influencer marketing and limited-time promotions had a positive and significant effect on purchasing decisions. Influencer marketing became an effective factor in increasing consumer trust through influencer credibility, while limited-time promotions created a sense of urgency that encouraged consumers to make immediate purchases. This study implies that Tomoro Coffee needs to improve more innovative digital marketing strategies and maximize the use of influencers and limited-time promotions to enhance consumer purchasing decisions.
Pengaruh Agresivitas Pajak Terhadap Nilai Perusahaan dengan Kepemilikan Asing sebagai Variabel Moderasi Rosalin Teisya Arindasari; Hariman Bone
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 2 (2026): APRIL-JUNI 2026
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/947aec77

Abstract

This study aims to examine and analyze the effect of tax aggressiveness on firm value with foreign ownership as a moderating variable in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period. The population in this study includes all healthcare companies listed on the IDX, with the sampling technique using a purposive sampling method resulting in 48 observation data during the observation period. The data analysis techniques used are multiple linear regression and Moderated Regression Analysis (MRA) through SPSS software. The results of this study indicate that partially, tax aggressiveness does not affect firm value. This indicates that investors tend to be neutral towards management's tax-saving strategies and prioritize more stable performance indicators. Foreign ownership was also found to have no effect on firm value, which is suspected because the percentage of ownership is relatively small so it does not have strong enough managerial control to influence market value. Furthermore, foreign ownership does not indicate that foreign oversight is ineffective in influencing market responsses to tax practices. Conversely, the profitability control variable indicates that profit-generating capacity remains a key signal for investors. Meanwhile, firm size has a negative and significant effect, and leverage has no significant effect on firm value. This study confirms that in the post-pandemic era, investors in the healthcare sector place greater emphasis on profitability than on ownership structure or tax policy..
Exploring The Relationship Between Decision-Making Styles and Organizational Performance: A Bibliometric Study Erina Permata Dewanti; Khusnul Hafifah Farwati; Nabila Anatasya; Aulia Dwi Aminarti; Ellya Gust Priani; Rohana Nur Aini; Muhammad Ramadhani Kesuma
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 2 (2026): APRIL-JUNI 2026
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/1tg71k86

Abstract

This study examines the intellectual structure and evolution of research on the relationship between decisionmaking styles and organizational performance within the human resource management (HRM) domain, identifying thematic clusters, collaborative networks, and emerging research gaps. A systematic bibliometric analysis was conducted using publication data retrieved from Scopus and the Web of Science Core Collection, spanning the 1990s to the present. VOSviewer was employed to map co-authorship networks, country collaboration patterns, and keyword co-occurrence structures. The analysis reveals that authorship collaboration is clustered into two primary groups, with Hamzah Elrehail functioning as a key bridging node. The United States and the United Kingdom dominate the global collaboration network. Keyword co-occurrence analysis confirms that decision-making styles are closely linked to organizational performance, mediated by strategic, technological, and behavioral factors including artificial intelligence, knowledge management, and intellectual capital. Organizations are advised to adopt flexible, context-sensitive decision-making approaches that combine rational, intuitive, and adaptive styles rather than relying on a single mode, thereby enhancing long-term organizational performance. This study provides a comprehensive bibliometric mapping of two decades of research at the intersection of decision-making styles and organizational performance, identifying underexplored areas including cross-cultural and longitudinal studies, and offers a structured foundation for future empirical work in this domain.