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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 Kontribusi Biaya Pakan dan Biaya Operasional Berbasis PSAK 241 Terhadap Keuntungan Peternakan Domba (Studi Kasus Aba Farm, Ujung Berung, Kabupaten Bandung) Rindu Aulia Ayum; Faridatus Sa'adiyah; Silmi Fitriani; Muhammad Hamiz Al-Qowiyy; 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: 10.63822/5n8cas16

Abstract

This study aims to analyze the condition of feed cost, operational costs, and profit at ABA Farm, a sheep fattening enterprise located in Ujung Berung, Bandung Regency, and to examine the contribution of feed cost and operational costs to business profit within the framework of PSAK 241 Agriculture. This research uses a descriptive qualitative approach with a single-case case study method based on secondary data. Data were collected through internal financial documents only, without primary data from interviews or direct observation, and analyzed using the Miles and Huberman interactive model. The results show that during the period from August 2025 to June 2026, ABA Farm recorded total sheep sales of IDR 351,764,150, with total livestock purchase costs of IDR 200,083,578 and total operational costs of IDR 113,092,292, resulting in a net profit of IDR 38,588,281, or a net profit margin of 10.97%. Feed cost was the largest operational cost component (65.31%), indicating that feed cost contributes substantially to business profit, although the available data only capture total feed cost rather than the unit feed price. Other operational costs, such as labor wages, slaughter fees, delivery costs, and vitamin costs, also contributed to margin erosion, particularly as unit cost rates increased in more recent fattening cycles. Overall, feed cost and operational costs absorbed nearly 89% of total sales, making the integrated management of both cost components a key factor in sustaining the profitability of the sheep fattening business. From the perspective of PSAK 241 (Agriculture), the sheep raised by ABA Farm meet the criteria for biological assets; however, documentation regarding the acquisition cost of unsold livestock needs improvement to ensure that the recording of biological assets better aligns with PSAK 241 standards. As a single-case descriptive study, these findings are not intended to be generalized.
Menyinergikan Keterlibatan Masyarakat dan Inovasi Berbasis AI:Strategi Fokus untuk Pertumbuhan Ekonomi Berkelanjutandari UMKM Cimol Bojot AA Nabila Zulfa Azizah; Nurul Laily Oktaviana; Reihan Ahmad Nurhakim; Megha Sakova
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/d7a08m53

Abstract

This study analyzes the influence of Community Engagement, AI-Based Innovation, and Focus Strategy on the Sustainable Economic Growth of UMKM Cimol Bojot AA, tested partially, in combination, and simultaneously. The study is grounded in the premise that community engagement and artificial intelligence-based innovation are strategic forces which, combined with an appropriate focus strategy, can drive sustainable economic growth in MSMEs. A quantitative associative approach was employed using purposive sampling with 36 respondents who were customers of UMKM Cimol Bojot AA. Data were collected through a five-point Likert-scale questionnaire and analyzed using validity and reliability tests, followed by path analysis in SPSS to test seven hypotheses (H1–H7). The results show that, tested individually, Community Engagement (Beta = 0.815), AI-Based Innovation (Beta = 0.564), and Focus Strategy (Beta = 0.912) each had a positive and significant effect on Sustainable Economic Growth. However, when tested in combination or simultaneously, only Focus Strategy remained significant, while the other two variables lost their significance, indicating an overlap of influence among the variables. These findings confirm that Focus Strategy is the most dominant factor driving the sustainable economic growth of UMKM Cimol Bojot AA, while Community Engagement and AI-Based Innovation act as supporting factors that operate through the focus strategy.
Pengaruh Lingkungan Kerja Dan Komitmen Organisasional Terhadap Kinerja Pegawai Pada Dinas Pekerjaan Umum Dan Penataan Ruang Kabupaten Bima Muhammad Naufal Azmin; Ikbal Irawan; Karti Aprianti
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: 10.63822/3m2xt527

Abstract

This study aims to determine the influence of the work environment and organizational commitment on employee performance at the Public Works and Spatial Planning Agency of Bima Regency. The study employs associative research with a quantitative approach. The population consists of all 201 employees at the agency, comprising 90 Civil Servants (PNS), 37 Government Employees with Work Agreements (PPPK), and 74 honorary staff members; a sample of 90 individuals was selected. The results indicate that the work environment has a positive and significant influence on employee performance at the Public Works and Spatial Planning Agency of Bima Regency. Organizational commitment also has a positive and significant influence on employee performance at the agency. Furthermore, the work environment and organizational commitment simultaneously exert a significant influence on employee performance at the Public Works and Spatial Planning Agency of Bima Regency.
Pengaruh Harga dan Citra Merek Terhadap Keputusan Pembelian Minyak Goreng di Pasar Tente Kabupaten Bima Kurniawan Kurniawan; Amirulmukminin Amirulmukminin; Nur Khusnul Hamidah
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/w1fc8286

Abstract

This study aims to determine the effect of price and brand image on purchasing decisions for cooking oil at Tente Market, Bima Regency, both partially and simultaneously. This research employed a quantitative approach with an associative research design. The population consisted of consumers who had purchased cooking oil at Tente Market, Bima Regency, with an unknown population size. The sample comprised 96 respondents selected using a purposive sampling technique. Data were collected through observation, questionnaires using a Likert scale, and literature review. The data were analyzed using SPSS version 22, including validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, correlation coefficient analysis, coefficient of determination analysis, t-tests, and F-tests. The results showed that the price variable had a positive and significant effect on purchasing decisions, with a t-value of 5.372 and a significance value of 0.000 (<0.05). The brand image variable also had a positive and significant effect on purchasing decisions, with a t-value of 3.375 and a significance value of 0.001 (<0.05). Simultaneously, price and brand image had a significant effect on purchasing decisions, with an F-value of 31.877 and a significance value of 0.000 (<0.05). The coefficient of determination (R²) was 0.407, indicating that price and brand image explained 40.7% of the variation in purchasing decisions, while the remaining 59.3% was influenced by other variables not examined in this study.  
Pengaruh Disiplin Kerja, Lingkungan Kerja dan Evaluasi Kinerja terhadap Produktivitas Pegawai (Studi Kasus pada Diskominfostan di Kota Bekasi) Muhammad Harun Al Rasyid; 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: 10.63822/3hsm7158

Abstract

This study examines the impact of work discipline, work environment, and performance evaluation on employee productivity at the Bekasi City Communication, Information, and Statistics Agency (Diskominfostandi), where productivity remains suboptimal despite digital transformation demands. Employing a quantitative approach with a saturated sampling technique, data were gathered via questionnaires from 98 civil servants (ASN) and contractual employees (TKK). Data analysis was conducted using SPSS version 27, encompassing classical assumption tests, multiple linear regression, and hypothesis testing (t-tests and F-tests). The results reveal that work discipline, work environment, and performance evaluation positively and significantly influence employee productivity, both partially and simultaneously. Notably, the work environment emerged as the most dominant factor (β = 0.462). Furthermore, the coefficient of determination (R² = 0.709) indicates that these three variables strongly explain the variance in productivity. In conclusion, enhancing work discipline, fostering a conducive work environment, and implementing effective performance evaluations are critical to significantly boosting employee productivity at Diskominfostandi.  

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