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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 687 Documents
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Revolusi Peran dan Transformasi Kompetensi Akuntan di Era Generative AI: Sebuah Studi Kepustakaan Taufikurahman Taufikurahman; Masyhuri Masyhuri
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 3 (2026): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/dfbj1883

Abstract

The boom in generative AI has sparked a major transformation as well as concerns about the potential obsolescence of traditional accountants due to automation. This study aims to formulate the competency transformation required of accountants to address this digital disruption. Using a qualitative approach with library research methods, this article conducts a systematic content analysis of reputable scientific literature in academic databases. The results indicate that automation has already taken over rule-based administrative and clerical tasks (bookkeeping). Consequently, a new skill gap has emerged in the areas of technological literacy, emotional intelligence, and cybersecurity. As a solution, a synergistic competency transformation model is proposed through the revitalization of higher education curricula based on the 5.0 Era, as well as the strengthening of digital standards and codes of ethics by professional organizations. In conclusion, technology does not eliminate the accounting profession; rather, it revolutionizes the role of accountants from mere financial data processors into resilient and ethical strategic business advisors.
Pengaruh Kompensasi Terhadap Kepuasan Kerja Karyawan dengan Motivasi Kerja Sebagai Variabel Intervening (Studi Kasus pada Karyawan UD Setia Jaya) Restia Wulandari; Anita Novialumi
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 3 (2026): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/wymn6b93

Abstract

This study examines the effect of compensation on job satisfaction with work motivation as an intervening variable among employees of UD Setia Jaya. The study is based on the importance of implementing an appropriate compensation system to improve employee job satisfaction and encourage higher work motivation. The research aims to analyze the direct effect of compensation on job satisfaction, the effect of compensation on work motivation, the effect of work motivation on job satisfaction, and the indirect effect of compensation on job satisfaction through work motivation as an intervening variable. This study employed a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The sample consisted of 57 employees selected using a saturated sampling technique. The results indicate that compensation has a positive and significant effect on both job satisfaction and work motivation. Furthermore, work motivation has a positive and significant effect on job satisfaction and acts as an intervening variable in the relationship between compensation and job satisfaction. These findings imply that organizations should implement fair and appropriate compensation policies while strengthening employee work motivation to enhance job satisfaction and support organizational performance.
Pengaruh Magang Kewirausahaan Terhadap Intensi Berwirausaha Mahasiswa Melalui Sikap Kewirausahaan Sebagai Variabel Intervening di Universitas Negeri Jakarta Pradita Genuineta Santoso; Agus Wibowo; Ari Saptono
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 3 (2026): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/b8ctjg15

Abstract

This study aims to analyze the influence of entrepreneurial internships on students' entrepreneurial intention through entrepreneurial attitude as an intervening variable. The study was motivated by the relatively low level of students' entrepreneurial intention despite the implementation of various entrepreneurial internship programs in higher education, as well as the importance of fostering entrepreneurial attitudes to encourage students to choose entrepreneurship as a career path. This research employed a quantitative approach using a survey method. The research sample consisted of 239 respondents who were students of Universitas Negeri Jakarta and had participated in entrepreneurial internship programs. The respondents were selected using a purposive sampling technique. Data were collected through questionnaires and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results indicate that entrepreneurial internships have a positive and significant effect on both students' entrepreneurial intention and entrepreneurial attitude. Entrepreneurial attitude also has a positive and significant effect on students' entrepreneurial intention. Furthermore, entrepreneurial attitude partially mediates the relationship between entrepreneurial internships and students' entrepreneurial intention. These findings suggest that improving students' entrepreneurial intention can be achieved through the implementation of high-quality entrepreneurial internship programs, the development of positive entrepreneurial attitudes, and the provision of practical experiences that enhance students' readiness to become entrepreneurs. This study contributes to the entrepreneurship literature, particularly regarding the role of entrepreneurial internship experience in shaping entrepreneurial intention through entrepreneurial attitude, and provides valuable insights for higher education institutions in designing more effective entrepreneurial internship programs to foster the emergence of young entrepreneurs.
Pengaruh Kompensasi, Lingkungan Kerja dan Beban Kerja Terhadap Retensi Karyawan (Studi Kasus Pada Karyawan PT. Inter Nusa Kreasindo Energy) Tsabbat Araaf; Anita Novialumi
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 3 (2026): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/jk83nj68

Abstract

Employee retention has become an important issue in the renewable energy industry due to the increasing demand for skilled human resources and operational challenges faced by companies. A high employee turnover rate can affect productivity and the sustainability of company operations. This study aims to analyze the influence of compensation, work environment, and workload on employee retention at PT Inter Nusa Kreasindo Energy. This study employed a quantitative approach using primary data collected through questionnaires distributed to 61 employees using a saturated sampling technique. Data analysis was conducted using SmartPLS version 4 to examine the relationships among the research variables. The results showed that compensation had a positive and significant effect on employee retention, with a coefficient value of 0.351, a T-statistic value of 3.916, and a p-value of 0.000. Workload also had a positive and significant effect on employee retention, with a coefficient value of 0.363, a T-statistic value of 2.548, and a p-value of 0.011. Meanwhile, the work environment had a positive but insignificant effect on employee retention, with a coefficient value of 0.239, a T-statistic value of 1.659, and a p-value of 0.097. This study indicates that compensation and effective workload management can improve employee retention, while the work environment has not shown a significant influence on employees’ decisions to remain in the company. Therefore, companies are expected to improve compensation systems and workload management effectively in order to maintain employee retention and support organizational sustainability.
Pengaruh Promosi, Kualitas Produk dan Harga Terhadap Minat Beli pada Dealer Honda Daya Motor Tambun Jihan Ghina Nur Azizah; Andrian Andrian
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 3 (2026): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/h3vye735

Abstract

The Indonesian motorcycle industry continues to grow along with rising public demand for personal vehicles. Honda dominates the national market with a share exceeding 70%, including through Honda Daya Motor Tambun Dealer in Bekasi; however, this dealer faces fluctuating sales that warrant further study. This study examines the influence of promotion, product quality, and price on consumer purchase intention for Honda motorcycles at Honda Daya Motor Tambun Dealer, both partially and simultaneously. A quantitative approach was employed, involving 100 respondents selected through purposive sampling. Data were collected via questionnaires and analyzed using multiple linear regression with SPSS. The results show that promotion, product quality, and price each have a positive and significant effect on purchase intention, with price as the most dominant factor. Simultaneously, the three variables significantly affect purchase intention and explain 40.8% of its variance. These findings indicate that consumers prioritize price competitiveness, so the dealer should set competitive prices while maintaining product quality and promotional effectiveness to stimulate purchase intention.  
Analisis Kendala Implementasi SIPD dalam Pengelolaan Keuangan Daerah (Studi Kasus pada BPPKAD Kabupaten Sampang) Ach Roihan; Moh Syifauddin
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 3 (2026): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/qv6qr640

Abstract

Improving the effectiveness, transparency, and accountability of regional financial management has become one of the primary objectives of digital transformation in public administration. One form of implementing this digital transformation is the adoption of the Regional Government Information System (Sistem Informasi Pemerintahan Daerah/SIPD), developed by the Ministry of Home Affairs of the Republic of Indonesia. SIPD functions as an integrated system for regional development planning, budgeting, financial administration, reporting, and financial accountability processes. This study aims to analyze the constraints in the implementation of SIPD in regional financial management at the Regional Revenue, Financial Management, and Asset Agency (BPPKAD) of Sampang Regency. The study employed a qualitative descriptive approach using data collection techniques in the form of literature review, observation, documentation, and analysis of recent studies related to SIPD implementation in Indonesia. The findings indicate that the implementation of SIPD at BPPKAD Sampang Regency has not yet been fully optimized due to several challenges, including limited information technology infrastructure, unstable internet connectivity, SIPD server disruptions, inadequate human resource competencies, and insufficient technical training. Based on the findings, improving the quality of human resources through continuous training and assistance programs is necessary to enable local government officials to adapt to system updates and regulatory changes within SIPD. In addition, strengthening regional digital infrastructure, particularly through stable internet connectivity and adequate supporting facilities, is essential to ensure smooth system operations. Furthermore, optimizing technical support from the central government and conducting periodic system evaluations are required to identify and address implementation challenges, thereby enabling SIPD to operate more effectively, efficiently, transparently, and accountably in regional financial management.
Literasi Pajak Pertambahan Nilai (PPN) kepada UMKM Salad Buah Mommy Q&A di Kota Cilegon Salza Rahmawati; Sandy Ikhwan Balasih
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 3 (2026): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/mfvgs391

Abstract

This Community Service Program was carried out at the Mommy Q&A Fruit Salad Small Micro, Medium, Enterprises (SMME) in Cilegon City. However, the Mommy Q&A fruit Salad Business Owners were more focusedon production and sales activities and did not yet understand tax obligations well, especially regarding Value Added Tax (VAT). This is because tax management is a complex matter and requires specialized knowledge. This activity aims to improve the understanding and tax literacy of Mommy Q&A Fruit Salad Small Micro, Medium, Enterprises (SMME) actors in Cilegon City through educational programs, training, and mentoring. The method used in this study was a descriptive qualitative method with data collection techniques in the form of direct observation of Small Micro, Medium, Enterprises (SMME) regarding the problems that occurred, as well as through an educational, participatory, and applied approach in addressing existing problems. The result of this activity
Penerapan Model UTAUT 2 (Unified Theory of Acceptance and Use of Technology 2) untuk Menganalisis Faktor – Faktor yang Mempengaruhi Intention to Use Seller dalam Menggunakan Fitur Invoice Financing di Platform Padi UMKM Haekal Fikri Safdeni; Roni Faslah; Rayi Dwipanilih
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 3 (2026): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/afzdmt77

Abstract

This study aims to analyze the effects of Effort Expectancy, Social Influence, Facilitating Conditions, Price Value, and Habit on sellers' Intention to Use the Invoice Financing feature on the PaDi UMKM platform. Invoice Financing is a financing service that enables sellers to obtain working capital by receiving early payments based on transaction invoices. However, the utilization of this feature remains relatively low, making it necessary to identify the factors influencing sellers' intention to use the service. This study employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to eligible PaDi UMKM sellers and analyzed using Statistical Package for the Social Sciences (SPSS) version 31, including data quality tests, classical assumption tests, multiple linear regression analysis, partial tests (t-test), simultaneous tests (F-test), and the coefficient of determination (R²). The results indicate that Effort Expectancy, Social Influence, Facilitating Conditions, Price Value, and Habit have positive and significant effects, both individually and simultaneously, on sellers' Intention to Use the Invoice Financing feature. These findings suggest that ease of use, social support, adequate facilitating conditions, perceived value, and users' digital habits play important roles in encouraging sellers to adopt the financing service. The findings are expected to provide valuable insights for PaDi UMKM in developing strategies to increase the adoption of the Invoice Financing feature and to serve as a reference for future studies on technology adoption in digital financial services.  
Pengaruh BI Rate, Kredit Perbankan, dan Pertumbuhan Ekonomi terhadap Stabilitas Sistem Keuangan di Indonesia pada Periode 2015–2025 Safira Azzahra; Herlitah Herlitah; Saparuddin Mukhtar
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 3 (2026): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/xfxaha32

Abstract

This study aims to analyze the effect of BI Rate, bank credit, and economic growth on the Financial System Stability Index (FSSI) in Indonesia during the 2015–2025 period. The research uses a quantitative approach with multiple linear regression analysis using the Ordinary Least Squares (OLS) method on time series data. The results show that the BI Rate has a positive but not significant effect on FSSI (probability 0.3804 > 0.05), indicating that changes in the policy interest rate do not directly determine financial system stability due to the monetary transmission lag. Bank credit has a negative and significant effect on FSSI (probability 0.0002 < 0.05), reflecting that credit distribution during the research period still functions as a driver of financial intermediation that supports economic activity, thereby reducing pressure on the financial system. Economic growth has a positive but not significant effect on FSSI (probability 0.8064 > 0.05), suggesting that economic growth has not been a primary factor explaining changes in financial system stability. Simultaneously, BI Rate, bank credit, and economic growth significantly affect FSSI (F-statistic 6.263185; probability 0.001377). The R² value of 0.319607 indicates that these three variables explain 31.96% of FSSI variations, while the remaining 68.04% is influenced by other factors outside the model, such as inflation, exchange rates, credit risk, liquidity, and global economic pressures.    
Pengaruh Literasi Keuangan, Gaya Hidup, dan Teman Sebaya Terhadap Perilaku Menabung Siswa SMAN 2 Depok Imelda Apriliani; Aditya Pratama; Riswandi Riswandi
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 3 (2026): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/83agpg51

Abstract

Saving behavior is an essential aspect of developing students' ability to manage their finances wisely from an early age. However, the saving habits of some students remain relatively low and are influenced by various factors, including financial literacy, peer influence, and lifestyle. The inconsistent findings of previous studies regarding the relationships among these variables indicate the existence of a research gap that requires further investigation. Therefore, this study aims to analyze the effects of financial literacy, peer influence, and lifestyle on the saving behavior of students at SMAN 2 Depok and to examine the mediating role of lifestyle in these relationships. This study employed a quantitative approach using a causal associative research design. The population consisted of students at SMAN 2 Depok, with a sample of 140 respondents. Data were collected through a questionnaire using a Likert scale. Furthermore, the data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with the assistance of SmartPLS 4 software. The findings revealed that financial literacy and peer influence had a positive and significant effect on students' saving behavior. In addition, financial literacy had a negative and significant effect on lifestyle, while peer influence had a positive and significant effect on lifestyle. On the other hand, lifestyle had no significant effect on saving behavior and was unable to mediate the effects of financial literacy and peer influence on students' saving behavior. These findings indicate that students' saving behavior is more strongly influenced by financial literacy and peer influence than by lifestyle.

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