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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,
Economics, Econometrics & Finance
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
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 865 Documents
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Dinamika Luas Panen dan Produksi Padi di Kawasan Barsela Aceh: Bukti Empiris Data Panel 2018-2025 Agus Wandra; Yasrizal Yasrizal; Hartini Hartini; Helmi Noviar; Rolis Juliansyah
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/a922tq28

Abstract

This study examines the effect of harvested area on rice production in the Barsela region of Aceh Province during 2018-2025. It highlights the importance of harvested area as a key agricultural production factor in explaining regional rice output across districts and cities. This study employs a quantitative approach using balanced panel data from eight districts and cities in the Barsela region, namely Aceh Jaya, Aceh Barat, Nagan Raya, Aceh Barat Daya, Aceh Selatan, Simeulue, Aceh Singkil, and Kota Subulussalam. The dataset covers the 2018-2025 period, resulting in 64 observations. Panel data regression is applied by comparing the Common Effect Model, Fixed Effect Model, and Random Effect Model. Model selection is conducted using the Chow test, Hausman test, and Lagrange Multiplier test. The Random Effect Model is selected as the preferred specification. The findings show that harvested area has a positive and statistically significant effect on rice production. The coefficient of harvested area is 5.204529 with a probability value of 0.0000, indicating that a one-hectare increase in harvested area is associated with an increase of approximately 5.20 tons of rice production. The Adjusted R-squared value of 0.772121 shows that harvested area explains 77.21 percent of the variation in rice production. This study provides district-level evidence on rice production in Barsela Aceh. The findings emphasize the importance of protecting productive paddy fields, controlling land conversion, improving irrigation, and strengthening agricultural infrastructure to sustain regional food security.  
Manajemen Risiko Pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan dengan ISO 31000:2018 Raihana Aqilla Saputri; Dany Adi Saputra; Santoso Tri Hananto; Renata Zoraifi
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: 10.63822/8bse0970

Abstract

Penelitian ini bertujuan untuk menganalisis manajemen risiko pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan dengan ISO 31000:2018 (Studi Kasus pada BPKPD Kabupaten Sragen). Metode yang digunakan adalah metode deskriptif kualitatif, dengan teknik pengumpulan data melalui wawancara, dokumentasi, dan kuesioner sebagai data pendukung. Penelitian ini terfokus pada penilaian risiko dan mitigasi risiko. Analisis dilakukan dengan tahapan identifikasi risiko, analisis berdasarkan pengukuran probabilitas dan dampak, evaluasi risiko menggunakan matriks 3x3, serta penentuan penanganan risiko. Berdasarkan hasil evaluasi, dari 15 risiko yang teridentifikasi, terdapat tiga risiko berada pada tingkat tinggi (high), delapan risiko pada tingkat sedang (medium), dan empat risiko pada tingkat rendah (low). Tahap selanjutnya adalah penanganan risiko melalui strategi mitigasi, terutama terhadap risiko-risiko yang berada pada level tinggi yang memerlukan penanganan segera. Berdasarkan penelitian ini, penulis merekomendasikan agar BPKPD Kabupaten Sragen segera melakukan penanganan terhadap risiko-risiko prioritas serta membangun sistem manajemen risiko yang terstruktur, menyeluruh, dan berkelanjutan dalam pengelolaan pemungutan PBB-P2.
Akuntabilitas Islami dalam Akuntansi Syariah: Studi Pemikiran Sofyan Syafri Harahap Mardiana Mardiana; Melany Nurul Ramadhani; Mushawwir Nanang; Masyhuri Masyhuri
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/mr395047

Abstract

This study aims to analyze the concept of accountability in Islamic accounting based on Sofyan Syafri Harahap’s perspective. This study employs a qualitative approach using library research. Data were obtained from various written sources, such as books, scientific journals, articles, and other literature relevant to the research topic. Data collection was conducted through a documentary study, while data analysis employed content analysis using a descriptive-qualitative approach. The results indicate that accountability, as viewed by Sofyan Syafri Harahap, is a form of responsibility grounded in the principles of trust, justice, and transparency, encompassing accountability to both humanity and Allah SWT.
Pemetaan Struktur Intelektual Penelitian Akuntansi Organisasi Nirlaba: Analisis Bibliometrik dalam Perspektif ISAK 35 Savirna Ulfa Cahyani Putri; Dilla Diniya; Riten Sumarni; Nabil FR; Aditya Saputra; Abdillah Ishak
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/yz9xq769

Abstract

The enactment of ISAK 35 as a financial reporting standard for non-profit entities has increased attention toward transparency, accountability, and reporting quality in nonprofit organizations. This study aims to map the intellectual structure, publication trends, and thematic development in nonprofit accounting research from the perspective of ISAK 35 using a bibliometric approach. The research employs a quantitative descriptive method based on Scopus data, analyzed using VOSviewer. Following PRISMA-based literature screening, 170 articles were identified for analysis. Results demonstrate that the most dominant topics are ISAK 35 implementation, nonprofit financial reporting, and accountability and transparency. Keyword network analysis reveals that 'nonprofit organization' serves as the central node connecting clusters including organizational governance, stakeholders, decision-making, funding, philanthropy, innovation, and sustainable development. Trend analysis indicates a research focus shift from traditional themes such as civil society and voluntary approaches toward contemporary issues including innovation, sustainability, social entrepreneurship, and accounting system digitalization. These findings confirm that nonprofit accounting research continues to evolve dynamically and multidisciplinarily with growing emphasis on sustainability, digital transformation, and accountability. This study is expected to contribute to nonprofit accounting literature and guide researchers, practitioners, and regulators in directing future research and policy development related to ISAK 35 implementation in Indonesia.
Analisis Dampak Visual Appeal, Scarcity Message, Flash Sale, dan FOMO terhadap Impulsive Buying Produk Fashion pada Live Streaming TikTok Shop Diva Fahsya Ardana; Usep Suhud; Ivan Putranto
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/f8vb2983

Abstract

This study aims to analyze the impact of visual appeal, scarcity message, flash sale, and fear of missing out (FoMO) on impulsive buying of fashion products on TikTok Shop live streaming. The rapid growth of social commerce in Indonesia, particularly TikTok Shop, has transformed consumer shopping behavior, creating a more interactive and emotionally engaging shopping experience. This research employs a quantitative approach with a survey method using a questionnaire distributed to 175 respondents selected through purposive sampling. Respondents are Generation Z consumers (aged 18-28 years) residing in DKI Jakarta who have made impulsive purchases of fashion products on TikTok Shop live streaming at least three times in the past six months. Data analysis was conducted using Structural Equation Modeling (SEM) with AMOS software. The results indicate that scarcity message has a positive and significant effect on FoMO and impulsive buying. Flash sale has a positive and significant effect on FoMO, but does not have a significant effect on impulsive buying. Visual appeal does not have a significant effect on either FoMO or impulsive buying. FoMO has a very strong positive and significant effect on impulsive buying, with the highest critical ratio value of 4.651. These findings provide important implications for business actors in formulating digital marketing strategies, particularly in optimizing scarcity messages and creating FoMO to drive impulse purchases on live streaming platforms.
Risk Management in Decision-Making: A Bibliometric Study Zan Zabila; Ghina Zahira Syahda; Andi Ahmad Aji Ripaldi; Dicko Syahputra; Muhammad Gibran Rustu; 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: 10.63822/6fjffe28

Abstract

This study examines the intellectual landscape of risk management in decision-making through a systematic bibliometric analysis of scholarly publications indexed in Scopus. The study employs a bibliometric method using 168 articles retrieved from Scopus via Boolean keyword search. VOSviewer software was used to conduct co-authorship, co-occurrence, and country collaboration analyses. Publication output has grown significantly over time, reflecting heightened academic interest. Risk management and risk assessment constitute the dominant thematic core, while emerging research clusters reveal a shift toward technology-integrated approaches, including machine learning and big data analytics, alongside growing attention to sustainability and ESG dimensions. Practitioners and policymakers can leverage the identified research clusters to prioritize technology-enabled risk frameworks, particularly in financial decision-making contexts within emerging markets. This study provides a comprehensive mapping of the risk management and decision-making nexus, identifying thematic gaps and underexplored intersections with digital transformation and sustainability that set a future research agenda for financial management scholars.
Analytic Hierarchy Process in Risk Assessment: A Bibliometric Perspective Faradillah Febriyanti; Inggit Istani Putri; Muhammad Eko Wahyudi; Putri Nandira; Queen Firakirana Ramadhani; Via Zahwa Niagara; Lusiana Desy Ariswati; 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/ve7w8417

Abstract

This study analyses the development of research on the application of the Analytic Hierarchy Process (AHP) in risk assessment through a bibliometric approach. Data were collected from the Scopus database using relevant keyword combinations, yielding 1,685 articles. Analysis was conducted using VOSviewer to examine publication trends, author collaboration networks, and keyword co-occurrence patterns. The findings reveal that AHP in risk assessment has experienced significant growth and exhibits a high degree of international collaboration. The most frequently occurring keywords include "AHP," "risk assessment," and "fuzzy AHP," indicating a paradigm shift towards uncertainty-based and hybrid methodological approaches. This study maps the evolution of research themes and identifies future research directions, particularly concerning the integration of AHP with advanced analytical methods and sustainability issues. The bibliometric patterns identified here complement an expanding body of literature linking decision-science methods with financial management and organisational governance.
Pengaruh Financial Risk Tolerance Terhadap Investment Behavior dengan Social Stigma sebagai Variabel Mediasi pada Gen Z di Kota Samarinda Lolita Dyah Novianti; Rizky Yudaruddin
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/c8mdb854

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Financial Risk Tolerance terhadap Investment Behavior dengan Social Stigma sebagai variabel mediasi pada Gen Z di Kota Samarinda. Penelitian ini menggunakan metode penelitian kuantitatif dan menggunakan metode riset untuk mengumpulkan data. Data primer dikumpulkan melalui kuisioner yang disebarkan kepada 100 investor Gen Z di Kota Samarinda, menggunakan skala Likert, kemudian dianalisis dengan metode Partial Least Square (PLS) berbasis Structural Equation Modeling (SEM) menggunakan program SmartPLS. Temuan ini memberikan implikasi bahwa adanya pemahaman yang baik terkait investasi dan risiko akan membuat investor individu tidak mudah terpengaruh oleh stigma sosial, sehingga akan mempertimbangkan keputusan investasinya berdasarkan profil risiko yang dimiliki dan tujuan keuangan yang diinginkan.
Tantangan Sumber Daya Manusia dalam Penyusunan LaporanKeuangan Pada Entitas Syariah Non Bank Nur Akifa Akifa; Nindi Astuti Nindi; Akmal Akmal; Masyhuri Masyhuri
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/p6gz3m78

Abstract

Human resources (HR) play a very important role in the preparation of financial statements in non-bank Islamic entities. However, in practice, there are still various challenges that can affect the quality and reliability of the resulting financial reports. This article aims to examine various HR challenges in the preparation of financial statements in non-bank Islamic entities, particularly those related to competence, understanding of Islamic accounting principles, ability to operate information technology, and compliance with applicable regulations. The method used in this article is a literature review by examining various relevant literature, journals, and regulations. The results of the study show that the limited number of personnel with Islamic accounting competence, the lack of continuous training, the rapid development of technology, and regulatory changes are the main challenges faced by non-bank Islamic entities. In addition, low understanding of Islamic financial reporting standards also has the potential to cause errors in the recording and presentation of financial statements. Therefore, efforts are needed to improve the quality of human resources through education, training, professional certification, and strengthening of the supervision system so that the resulting financial statements are more accurate, transparent, and in accordance with sharia principles.
Tinjauan Audit Syariah Terhadap Transaksi Digital E-Ticketing pada Entitas Syariah Lilisyam Mulyaningsi; Fitra Naswalia; Andi Nayla Salsabila; Jaya Angriawan; Masyhuri Masyhuri
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: 10.63822/5svxay44

Abstract

This study aims to analyze the compliance of digital e-ticketing transactions in Islamic entities with Sharia audit principles. The rapid advancement of information technology has encouraged the adoption of digital services, including e-ticketing systems that offer convenience, efficiency, accuracy, and speed in transaction processes. However, the implementation of such systems requires proper supervision to ensure that all transaction mechanisms comply with Islamic principles and ethical standards. This research employs a qualitative method using a literature review approach by examining relevant journals, books, regulations, and fatwas related to digital transactions and Sharia auditing. The findings reveal that digital e-ticketing transactions can be considered Sharia-compliant when they fulfill the requirements of clear contractual agreements (akad), transparent information disclosure, fair pricing mechanisms, and the absence of prohibited elements such as riba (usury), gharar (uncertainty), and maysir (gambling). Furthermore, Sharia auditing plays a crucial role in identifying potential non-compliance issues, evaluating the implementation of Islamic principles, and providing recommendations for continuous improvement. Effective and sustainable Sharia audits contribute to strengthening Sharia compliance, enhancing user trust, maintaining the integrity of digital transactions, and supporting the development of technology-based services that align with Islamic values and the objectives of maqashid al-shariah in modern financial and service environments.

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