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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 745 Documents
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Analisis Kebijakan Kompensasi dan Benefit Terhadap Kepuasaan Pegawai di PT Pegadaian Persero Cabang Sape Indri Rahayu; Rahmatia Rahmatia; Mawar Hidayanti
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/aap51s88

Abstract

This study aims to analyze the effect of compensation policy and benefits on employee job satisfaction at PT Pegadaian (Persero) Sape Branch. The background of this study is based on differences in employees' perceptions of the compensation and benefits system implemented by the company, particularly between permanent employees and outsourced (forting) employees, which may affect their level of job satisfaction. This research employed a quantitative approach with an associative research design. The population consisted of 40 employees, all of whom were selected as the research sample using the saturated sampling technique. Data were collected through a questionnaire using a Likert scale. The data were analyzed using validity and reliability tests, classical assumption tests, multiple linear regression analysis, partial tests (t-test), simultaneous tests (F-test), as well as correlation and coefficient of determination analyses with the assistance of SPSS version 26. The results indicate that the compensation policy has a positive and significant effect on employee job satisfaction, with a t-value of 2.418 and a significance value of 0.004 (<0.05). Benefits also have a positive and significant effect on employee job satisfaction, with a t-value of 3.423 and a significance value of 0.002 (<0.05). Simultaneously, compensation policy and benefits have a significant effect on employee job satisfaction, as indicated by an F-value of 24.295 and a significance value of 0.000 (<0.05). The coefficient of determination (R²) is 0.668, indicating that 66.8% of the variation in employee job satisfaction can be explained by compensation policy and benefits, while the remaining 33.2% is influenced by other factors not examined in this study. In conclusion, the better the company's compensation policy and benefits, the higher the level of employee job satisfaction. Therefore, PT Pegadaian (Persero) Sape Branch is recommended to continuously improve its compensation policy and benefits in a fair, transparent, and employee-oriented manner to enhance job satisfaction and support the achievement of organizational goals.
The Influence of Digital Financial Literacy, Perceived Usefulness, Perceived Ease of Use, and Perceived Security on Behavioral Intention to Use QRIS among Campus MSMEs Santi Setriyani; Diena Noviarini; Ringga Sentagi Asa
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/e4t4ns36

Abstract

This study examines the influence of digital financial literacy, perceived usefulness, perceived ease of use, and perceived security on behavioral intention to use the Quick Response Code Indonesian Standard (QRIS) among micro, small, and medium enterprises (MSMEs) operating in a university canteen. A quantitative survey was conducted with 69 respondents selected through purposive sampling and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The measurement model met the recommended thresholds for convergent validity, discriminant validity, and reliability. The structural model shows that perceived usefulness (β = 0.308; t = 2.296; p = 0.022) and perceived security (β = 0.320; t = 2.354; p = 0.019) have a positive and significant effect on behavioral intention, whereas digital financial literacy (β = 0.039; t = 0.515; p = 0.607) and perceived ease of use (β = 0.273; t = 1.847; p = 0.065) show no significant effect. The model explains 75.2% of the variance in behavioral intention (R² = 0.752; Q²predict = 0.750). These findings indicate that campus canteen MSMEs are driven to adopt QRIS primarily by perceived benefits and transaction security, rather than by financial literacy or ease of use alone. As an implementation of these findings, a “Kantin Pinter” digital platform prototype was developed, integrating QRIS education, transaction monitoring, ease-of-use, and digital transaction security features.  
Penerapan Akuntansi Agrikultur SAK EMKM pada Penyusunan Laporan Keuangan Usaha Peternakan Ayam Boiler ( Studi Kasus Peternakan Ayam Boiler Pak Haji Ana Salawu Kabupaten Tasikmalaya) Dinanda Periska; Hilmi Nabil Muzzaky; Putri Utami; Triani Nurafni
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: 10.63822/5htx1409

Abstract

The broiler chicken farming sector is a pillar of food security dominated by Micro, Small, and Medium Enterprises (MSMEs); however, its management often falls short of standard financial record-keeping requirements. This study aims to analyze current financial management practices and prepare financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) for Pak Haji Ana's Broiler Chicken Farm in Salawu, Tasikmalaya. A qualitative approach with a case study method was employed, utilizing in-depth interviews, non-participant observation, and documentation. The results indicate that financial recording at this farm is still very simple, with personal and business funds mixed, heavily relying on the Breeder Performance Details (RHPP) document from the partner company. The reconstruction of financial statements demonstrates that the implementation of SAK EMKM can be realized in three components. The Statement of Financial Position records total assets of IDR 405,000,000. The Income Statement shows a net profit of IDR 12,600,000 per harvest cycle (35 days) from a total revenue of IDR 28,500,000. The Notes to the Financial Statements (CALK) detail the reconciliation of biological assets and depletion. This study concludes that despite human resource constraints, the implementation of SAK EMKM is crucial for the transparency and sustainability of partnership-system livestock businesses.  
Pengaruh Overconfidence, Loss Aversion, FOMO, dan Behavioral Herding terhadap Keputusan Investasi Saham pada Masa Volatilitas Tinggi Geri Mahesa; Terrylina Arvinta Monoarfa; Sefrimel Angriani ZN
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: 10.63822/2079d110

Abstract

This study aims to examine the influence of overconfidence, loss aversion, fear of missing out (FOMO), and behavioral herding on stock investment decisions during periods of high market volatility among retail investors in Jakarta. This study employed a quantitative research approach using a survey method. The population consisted of  retail investors domiciled in Jakarta, with a sample of 384 respondents selected through a non-probability sampling technique. Data were collected using a structured questionnaire with a Likert scale and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings indicate that overconfidence has a positive and significant effect on stock investment decisions during periods of high market volatility (t = 3.124 > 1.96; p = 0.003; β = 0.290). Loss aversion has a negative but insignificant effect (t = 0.904 < 1.96; p = 0.350; β = −0.079). Furthermore, fear of missing out (FOMO) has a positive and significant effect (t = 1.989 > 1.96; p = 0.029; β = 0.205), while behavioral herding also has a positive and significant effect (t = 2.113 > 1.96; p = 0.035; β = 0.278). The results suggest that psychological factors, particularly overconfidence, FOMO, and behavioral herding, play an important role in influencing stock investment decisions during periods of high market volatility, whereas loss aversion has not been proven to significantly affect investment decisions. These findings are expected to provide valuable insights for investors in understanding the influence of behavioral biases on investment decision-making under volatile market conditions..  
Faktor - Faktor yang Mempengaruhi Behavioral Intention pada Fitur Toilet Tracking Aplikasi Mobile Transjakarta Naura Artanti Shafwan Wibowo; Osly Usman; Ryna Parlyna
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: 10.63822/46awyv41

Abstract

This study aims to analyze the factors influencing users' behavioral intention toward the Toilet Tracking feature on the Transjakarta mobile application to enhance user comfort and experience. The study extends the Technology Acceptance Model (TAM) by incorporating Personal Innovativeness, Self-Efficacy, and System Quality as independent variables, alongside Perceived Usefulness, Perceived Ease of Use, and Perceived Enjoyment as mediating variables influencing Behavioral Intention. A quantitative approach was employed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) analyzed via SmartPLS 4.0 software. Data were collected through questionnaires distributed to 189 Transjakarta application user respondents. The findings demonstrate that Personal Innovativeness positively affects Perceived Usefulness, Self-Efficacy positively affects Perceived Ease of Use, and System Quality positively affects Perceived Enjoyment. Furthermore, Perceived Usefulness, Perceived Ease of Use, and Perceived Enjoyment significantly and positively influence Behavioral Intention, while also mediating the relationships between the independent variables and behavioral intention. These results indicate that enhancing system quality, perceived usefulness, ease of use, and enjoyable experiences increases users' intention to utilize the Toilet Tracking feature. This study provides valuable considerations for PT Transportasi Jakarta in developing innovative digital features.
Analisis Perlakuan Akuntansi Aset Biologis Pembibitan Kentang Berdasarkan SAK 241 pada CV Berkah Tani Pitri Apiriyanti; Sri Galih Dewani; Sulfan Hedi; Ari Rudista; Yati Nurhajati
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/kggrw808

Abstract

This study aims to analyze accounting treatment for biological assets in potato seedling operations based on PSAK 241 at CV Berkah Tani in Kertasari District, Bandung Regency. The object of this study was selected because CV Berkah Tani’s business activities involve biological assets in the form of potato plants, which undergo biological transformation from the seedling stage to harvesting and therefore require accounting treatment that complies with applicable standards so that the financial statements reflect the company’s fair economic condition. This research uses a descriptive qualitative method with a case study approach. Data were collected through interviews, observation, and documentation, then analyzed using the interactive model of Miles and Huberman and validated through source and technique triangulation. The results show that the implementation of PSAK 241 at CV Berkah Tani has not yet been fully optimal, especially in terms of recognition, measurement, presentation, and disclosure of biological assets. The main constraints found are limited understanding of accounting standards, the absence of systematic recording, and difficulties in reliably determining the fair value of biological assets. Therefore, the implementation of PSAK 241 is needed to improve the quality of financial statements, transparency, and accountability in CV Berkah Tani’s management of potato seedling biological assets.
Analisa Biaya Operasional Keuangan Usaha Peternakan Sapi Perah Enjang Farm di Kampung Mekarwangi, Kecamatan Cisarua Cica Cahyati; Neng Maratussolehah; Resa Mustafa Alawiyah; Serli Audista; Yati Nurhayati
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/e2qvzh98

Abstract

Dairy farming businesses play a crucial role in meeting national milk demand; however, business sustainability is heavily influenced by effective operational cost management. This study aims to analyze financial operational costs, identify dominant cost components, and examine operational cost management practices at Enjang Farm in Kampung Mekarwangi, Cisarua District. A qualitative approach with a descriptive method was employed, utilizing in-depth interviews, observation, and documentation involving the business owner. Data analysis followed the Miles, Huberman, and Saldaña model, comprising data condensation, data display, and conclusion drawing. The results indicate that feed costs constitute the largest component of the cost of goods produced. Meanwhile, financial record-keeping remains rudimentary and cash-flow oriented, failing to implement agricultural accounting principles in accordance with SAK 241. Nevertheless, the business generates net profit, and the available financial information has facilitated operational decision-making. The study demonstrates that adopting more systematic financial record-keeping aligned with agricultural accounting standards could enhance the quality of financial information and support the efficiency and sustainability of the dairy farming business
Pengaruh Diskon, Gratis Ongkir, dan Online Customer Review terhadap Keputusan Pembelian Produk Fashion di Shopee pada Masyarakat DKI Jakarta Stevanus Stevanus; Nadya Nadya Fadillah F; Prima Andriani
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: 10.63822/4z7rv737

Abstract

This study aims to analyses the influence of discounts, free shipping, and online customer reviews on purchasing decisions for fashion products on Shopee among the people of DKI Jakarta. This research employed a quantitative approach using a survey method. The sample consisted of 130 respondents selected through purposive sampling. Data were collected using an online questionnaire distributed via Google Forms and analyzed using multiple linear regression with IBM SPSS. The results indicate that discounts, free shipping, and online customer reviews each have a positive and significant effect on purchasing decisions, with significance values below 0.05. Simultaneously, the three independent variables also have a positive and significant effect on purchasing decisions, with an F-value of 817.331 and a significance value of 0.000 (p < 0.05). The Adjusted R Square value of 0.926 indicates that 92.6% of the variation in purchasing decisions is explained by discounts, free shipping, and online customer reviews, while the remaining 7.4% is influenced by other variables not examined in this study. In conclusion, discounts, free shipping, and online customer reviews significantly influence purchasing decisions for fashion products on Shopee among the people of DKI Jakarta.
Pengaruh kualitas Produk, Harga, dan Citra Merek terhadap Keputusan Pembelian Konsumen Cimory di Kecamatan Juwiring Klaten Mirna Bungasari; Sumaryanto Sumaryanto
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/byetvz79

Abstract

This study aims to analyze the effect of product quality, price, and brand image on consumers' purchasing decisions of Cimory products in Juwiring District, Klaten. This research employed a quantitative approach with primary data obtained directly from respondents through questionnaires. The sampling technique used was purposive sampling with a total of 100 respondents. Data analysis techniques included multiple linear regression, t-test, F-test, and coefficient of determination (R²). The regression equation obtained was Y = 0.731 + 0.567X₁ + 0.195X₂ + 0.215X₃ + e. The t-test results showed that product quality (t = 7.537; sig. 0.000), price (t = 2.570; sig. 0.012), and brand image (t = 3.404; sig. 0.001) each had a significant effect on purchasing decisions of Cimory consumers in Juwiring District, Klaten. The F-test results showed an F-value of 119.729 with a significance of 0.000 (< 0.05), indicating that the three variables simultaneously had a significant effect on purchasing decisions. The Adjusted R Square value of 0.783 indicated that product quality, price, and brand image explained 78.3% of the variation in purchasing decisions, while the remaining 21.7% was explained by other variables outside the research model, such as promotion.
Analisis Fluktuasi Harga dan Risiko Pemasaran Cabai Rawit dari Kebun Milik Petani: Studi Kasus di Pasar Ujungberung dan Pasar Caringin Bandung Annisa Rayhan Gunawan; Raihan Mughny Al-Ghiffari; Saoqi Fathur Rohman; Yati Nurhajati
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/tcangm42

Abstract

Cayenne pepper is a strategic horticultural commodity characterized by highly volatile prices. This study aims to analyze the price fluctuation pattern of cayenne pepper from a farmer-owned garden over a full growing season (November 2025-May 2026), identify the factors causing price fluctuation using a descriptive path analysis framework, and describe the marketing channels and risks faced by the farmer. The study employs a single case study design with Udin Saepudin, a cayenne pepper farmer cultivating a 1,400 m² plot at Kp. Pasir Leutik, Desa Ciporeat, Kecamatan Cilengkrang, Bandung, as the research subject. Data were collected through in-depth interviews, documentation of 30 weeks of sales receipts, and triangulated with official price data from BPS (Statistics Indonesia) and the National Food Agency (Bapanas) price panel for Bandung City. Results show that the farmer's selling price fluctuated between IDR 35,000 and IDR 65,000/kg with a coefficient of variation (CV) of 18.3%. Price fluctuation followed a five-phase seasonal pattern, peaking in December 2025-January 2026 and reaching its lowest point in April 2026. Three main factors driving price fluctuation were identified: harvest volume, production costs and price expectations, and seasonal market conditions. Comparison with BPS/Bapanas data revealed an average farmer's share of 78.0%, indicating relatively efficient marketing channels. Total revenue for one growing season reached IDR 55,719,000 with a net profit of IDR 45,719,000 (457.2% of the production cost of IDR 10,000,000).

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