JURNAL ILMIAH EDUNOMIKA
type: channel
description: Jurnal Ilmiah EDUNOMIKA dengan ISSN 2598-1153, diterbitkan 4 (empat) kali setahun (Maret, Juni, September dan Desember) oleh LPPM ITB AAS Indonesia Surakarta bekerjasama dengan Pusat Kajian Pendidikan dan Ekonomi (PUSKAPE), Yayasan Keluarga Muslim Al Azarul Ulum Sukoharjo. Terbit pertama pada bulan Februari 2017. Redaksi mengundang para guru, akademisi (dosen atau peneliti) dan praktisi terkait (Sekolah, Perguruan Tinggi, Pemerintahan, LSM, dan lain-lain) untuk dapat mengirimkan artikelnya ke Jurnal Ilmiah Edunomika (JIE). JURNAL ILMIAH EDUNOMIKA - ISSN : 2598-1153 Jl. Slamet Riyadi No. 361, Windan, Makamhaji, Karatsura, Sukoharjo This work is licensed under a Creative Commons Attribution 4.0 International License. INDEXED BY :
publisher: ITB AAS Indonesia Surakarta
language: en-US
publication name: JURNAL ILMIAH EDUNOMIKA
issn: 2598-1153
items: PENGARUH KEPUASAN KERJA DAN IKLIM ORGANISASI TERHADAP KINERJA PEGAWAI PADA DINAS TRANSMIGRASI DAN TENAGA KERJA KABUPATEN LUWU TIMUR
items: Social Media Marketing, Customer Engagement, Influencer Trust Dan Digital Experience : Keputusan Pembelian Generasi Z
items: GREEN INNOVATION DAN WASTE MANAGEMENT: FAKTOR KUNCI BUSINESS SUSTAINABILITY UMKM
items: https://jurnal.stie-aas.ac.id/index.php/jie/article/view/19085
items: PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP KINERJA KEUANGAN PEMERINTAH KOTA SALATIGA DENGAN AUDIT INTERNAL SEBAGAI PEMODERASI
items: https://jurnal.stie-aas.ac.id/index.php/jie/article/view/19114
items: PENGARUH MOTIVASI, DISIPLIN DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI DIKANTOR SATUAN POLISI PAMOMG PRAJA (SATPOL PP) KOTA BOGOR
items: PENGARUH MODAL USAHA, LITERASI KEUANGAN, DAN KUALITAS LAPORAN KEUANGAN TERHADAP KEBERLANJUTAN UMKM DI DESA WISATA KREBET SENDANGSARI PAJANGAN BANTUL
items: PENGARUH STRATEGI MEDIA SOSIAL TERHADAP PENINGKATAN PENGUNJUNG DENGAN GOOGLE REVIEW SEBAGAI VARIABEL INTERVENING
items: https://jurnal.stie-aas.ac.id/index.php/jie/article/view/19195
items: IMPLIKASI PEMBIAYAAN KUR TERHADAP PENGEMBANGAN UMKM DI KECAMATAN MAKALE
items: https://jurnal.stie-aas.ac.id/index.php/jie/article/view/19292
items: INOVASI KOMPOSISI BUMBU HITAM BERBAHAN DASAR KACANG GUDE, JAMUR SHIITAKE, KLUWEK DAN BLONDO DITINJAU DARI UJI ORGANOLEPTIK.
items: https://jurnal.stie-aas.ac.id/index.php/jie/article/view/19083
items: REFORMULATING CAPITAL STRUCTURE THEORIES IN THE CONTEXT OF ISLAMIC CORPORATE FINANCE: A MAQASID AL‑SHARIAH APPROACH
items: PERSPEKSTIF HARGA SAHAM : ANALISA FUNDAMENTAL DAN OPTIMALISASI NILAI PERUSAHAAN
items: PENGARUH PERSEPSI KORUPSI PAJAK, MOTIVASI PAJAK, DAN INSENTIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KABUPATEN BANTUL, PROVINSI DIY
items: ANALISIS KINERJA PEGAWAI PADA SEKRETARIAT DPRD KABUPATEN OGAN KOMERING ULU TIMUR
items: Stock Return Behavior and Its Fundamental Determinants: An Empirical Study in the COVID-19 Era
items: MODEL TRANSFORMASI DIGITAL PENGADAAN BARANG/JASA PEMERINTAH YANG EFEKTIF DAN EFISIEN DALAM RANGKA MEWUJUDKAN GOOD GOVERNANCE
items: LOYALITAS KARYAWAN DITINJAU DARI LINGKUNGAN, BUDAYA, MOTIVASI KERJA PADA PERUSAHAAN PERSEORANGAN HARUN KONSTRUKSI DI SUKOHARJO
items: OPTIMALISASI DANA ZAKAT BAZNAS KOTA SURABAYA TERHADAP BIAYA PENDIDIKAN UNTUK MENURUNKAN ANGKA PUTUS SEKOLAH DI KOTA SURABAYA
items: Analisis Customer Review dan Rating Produk : Keputusan Pembelian Konsumen Shopee
items: MAPPING GLOBAL RISKS FOR THE NEXT FIVE YEARS (2026–2030): AN INTEGRATED VUCA–PESTEL FRAMEWORK FOR CROSS-INDUSTRY STRATEGIC RESILIENCE
items: PERAN MODERASI SUBJECTIVE NORMS PADA HUBUNGAN ATTITUDE DAN INTENTION TO SHARE KNOWLEDGE DALAM SISTEM PENGELOLAAN SDM PERGURUAN TINGGI
items: PERAN FLASH SALES, HARGA DAN TRUST DALAM MEMBENTUK KEPUTUSAN PEMBELIAN ONLINE: STUDI PADA PENGGUNA APLIKASI SHOPEE
items: https://jurnal.stie-aas.ac.id/index.php/jie/article/view/19125
items: PENGARUH DIGITAL COMPLAINT HANDLING TERHADAP KUALITAS PELAYANAN DAN KEPUASAN PELANGGAN: STUDI PADA PT PLN (PERSERO) ULP HELVETIA
items: Analisis Gap antara Literasi dan Inklusi Keuangan di Provinsi Kepulauan Bangka Belitung
items: INOVASI PRODUK, KUALITAS, DAN HARGA SEBAGAI DETERMINAN MINAT BELI KONSUMEN KERAJINAN SARUNG TENUN SAMARINDA
items: EKSPLORASI FAKTOR-FAKTOR SOSIAL KOGNITIF YANG MEMPENGARUHI NIAT BERKARIR SEBAGAI AKUNTAN DI KALANGAN SISWA SEKOLAH MENENGAH
items: OPTIMALISASI TRANSFORMASI DIGITAL PAJAK DALAM MENDORONG UMKM KREATIF DI TORAJA UTARA
items: https://jurnal.stie-aas.ac.id/index.php/jie/article/view/19303
items: PENGARUH IMPLEMENTASI AKUNTANSI SEKTOR PUBLIK TERHADAP TRANSPARANSI DAN AKUNTABILITAS KEUANGAN RSUD KABUPATEN NUNUKAN
items: DAMPAK KUALITAS PELAYANAN PAJAK, PEMAHAMAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM
items: PENGARUH PERSEPSI KEADILAN PAJAK, KEWAJIBAN MORAL, DAN KEPERCAYAAN KEPADA PEMERINTAH TERHADAP KEPATUHAN WAJIB PAJAK UMKM
items: INTERNALISASI SPIRITUALITAS ISLAM DAN MAKNA KERJA TERHADAP KINERJA KARYAWAN: STUDI KOPERASI KARYAWAN PONDOK PESANTREN ASH-SHIDDIQY, KECAMATAN LAWANG, KABUPATEN MALANG
items: ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI STRUKTUR MODAL (Studi Empiris di Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2020 - 2023)
items: PERAN KEBIJAKAN DIVIDEN DALAM MEMODERASI PENGARUH KEBIJAKAN UTANG DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN
items: RESILIENSI BANK UMUM DI TENGAH KETIDAKPASTIAN EKONOMI GLOBAL
items: ANALISIS FAKTOR KEADILAN PAJAK, SISTEM PERPAJAKAN DAN TEKNOLOGI INFORMASI PERPAJAKAN: STUDI PERSEPSI ETIKA ATAS TAX EVASION
items: PENGARUH KELENGKAPAN PRODUK DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN PADA PT. SULO RANTEPAO TORAJA UTARA
items: PENGARUH DISIPLIN KERJA, MOTIVASI KERJA, KEMAMPUAN KERJA, DAN PENGALAMAN KERJA TERHADAP KINERJA PEGAWAI DINAS KESEHATAN KABUPATEN LUWU TIMUR
items: BEHAVIOR OF ACCESSING ARTIFICIAL INTELLIGENCE (AI) CONTENT IN INDONESIA: DESCRIPTIVE ANALYSIS BASED ON APJII 2025 SECONDARY DATA
items: TEKANAN, SISTEM PENGENDALIAN INTERNAL, BUDAYA ORGANISASI, KOMPETENSI, GAYA KEPEMIMPINAN, PERILAKU TIDAK ETIS TERHADAP POTENSI FRAUD DANA DESA DI KABUPATEN BOYOLALI
items: URGENSI PEMASARAN DIGITAL DALAM MENINGKATKAN DAYA BELI KONSUMEN TERHADAP PRODUK USAHA MIKRO, KECIL DAN MENENGAH ( UMKM ) DI KABUPATEN OKU TIMUR
items: PENGARUH LITERASI KEUANGAN, PENDAPATAN (UANG SAKU), DAN TEMAN SEBAYA TERHADAP PERILAKU KEUANGAN MAHASISWA MERCU BUANA YOGYAKARTA
items: UNDERSTANDING THE FORMATION OF BOARDING HOUSE RENT PRICES: RESEARCHING THE PERSPECTIVES OF OWNERS AND TENANTS AROUND THE CAMPUS OF UNIVERSITAS KRISTEN INDONESIA PAULUS
items: Customer Knowledge dan Customer Intimacy: Pengaruhnya Terhadap Repurchase Intention dan Customer Loyalty
items: PENGARUH STRATEGI PROMOSI, PERSEPSI DAN FLUKTUASI HARGA EMAS TERHADAP KEPUTUSAN NASABAH MENGGUNAKAN PRODUK CICIL EMAS SOLEH PADA BANK MUAMALAT: (Studi Kantor Cabang Bank Muamalat Karanganyar)
items: Peran Strategic Entrepreneurship dalam Memediasi Pengaruh Strategic Agility dan Resource Bricolage terhadap Business Performance pada Industri Hotel di Wilayah Kepulauan

PENGARUH KEPUASAN KERJA DAN IKLIM ORGANISASI TERHADAP KINERJA PEGAWAI PADA DINAS TRANSMIGRASI DAN TENAGA KERJA KABUPATEN LUWU TIMUR
type: item
description: Employee performance is a cornerstone of effective local government administration, including at the Office of Transmigration and Manpower of East Luwu Regency. However, bureaucratic dynamics often influenced by non-technical factors such as personal favoritism in promotions and low transparency in human resource policies pose significant challenges to sustaining optimal performance. This study aims to examine both the simultaneous and partial effects of job satisfaction and organizational climate on employee performance. Employing a quantitative approach, the research surveyed the entire population of 45 civil servants (census sampling) using a Likert-scale questionnaire. Data were analyzed through multiple linear regression. The results indicate that organizational climate has a positive and statistically significant effect on employee performance, whereas job satisfaction exerts a negative and statistically insignificant effect. Collectively, the two variables explain 36.4% of the variance in employee performance. This finding reveals a paradox: high levels of social comfort (hygiene factors) alone are insufficient to enhance performance without a fair, merit-based reward and promotion system (motivator factors). The study concludes that human resource management reform should prioritize strengthening organizational climate and implementing meritocratic promotion practices, rather than focusing solely on conventional job satisfaction initiatives. Keywords : job satisfaction, organizational climate, employee performance, local bureaucracy, Herzberg’s Two-Factor Theory,]
creator: Nely Haryati Batara
creator: Ris Akril Nurimansjah
creator: Bakhtiar
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-02-05
publication date: 2026-02-05
volume: 10
number: 1
doi: 10.29040/jie.v9i4.18884

Social Media Marketing, Customer Engagement, Influencer Trust Dan Digital Experience : Keputusan Pembelian Generasi Z
type: item
description: Penelitian ini bertujuan untuk menganalisis pengaruh Social Media Marketing, Customer Engagement, Influencer Trust, dan Digital Experience terhadap Keputusan Pembelian Generasi Z di TikTok Shop. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan desain korelasional, melibatkan 100 responden Generasi Z di Kabupaten Lampung Timur yang dipilih melalui teknik purposive sampling. Data dikumpulkan dengan kuesioner skala Likert dan dianalisis menggunakan regresi linier berganda dengan bantuan SPSS versi 26. Hasil pengujian menunjukkan hubungan kuat antara variabel independen dengan keputusan pembelian. Variasi keputusan pembelian dalam penelitian ini dapat dijelaskan oleh keempat variabel independen, sedangkan sisanya dipengaruhi faktor lain di luar model. Hasil uji dari penelitian ini membuktikan bahwa Social Media Marketing, Customer Engagement, Influencer Trust, dan Digital Experience secara simultan berpengaruh signifikan terhadap keputusan pembelian. Sementara itu, hasil uji t menunjukkan bahwa masing-masing variabel independen berpengaruh positif dan signifikan terhadap keputusan pembelian, dengan Influencer Trust sebagai variabel dominan. Berdasarkan analisis, Persamaan ini mengindikasikan bahwa setiap peningkatan pada Social Media Marketing, Customer Engagement, Influencer Trust, dan Digital Experience akan meningkatkan keputusan pembelian Generasi Z di TikTok Shop. Temuan penelitian ini menegaskan relevansi teori Integrated Marketing Communication, Engagement Theory, Source Credibility Theory, Technology Acceptance Model, dan Consumer Decision-Making Process dalam menjelaskan perilaku konsumen digital. Kata kunci: Social Media Marketing, Customer Engagement, Influencer Trust, Digital Experience, Keputusan Pembelian, Generasi Z, TikTok Shop
creator: Evi Novitasari
creator: Sugiono
creator: Rizky Himawan Sutanto
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-02-02
publication date: 2026-02-02
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19367

GREEN INNOVATION DAN WASTE MANAGEMENT: FAKTOR KUNCI BUSINESS SUSTAINABILITY UMKM
type: item
description: MSME’s are a sector that plays a crucial role in the national economy. However, the sustainability of their businesses is often hindered by the lack of adoption of environmentally friendly practices. This study aims to analyze the influence of green innovation and waste management on business sustainability among MSME’s. Data were analyzed using Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach, including both outer and inner model testing. The population of this research consists of all Micro, Small, and Medium Enterprises in Banyumas Regency. A stratified random sampling technique was employed to obtain respondents that met the predetermined criteria, and primary data were collected through questionnaires. The findings reveal that: (1) green innovation has a positive effect on business sustainability; and (2) waste management has a positive effect on business sustainability.
creator: Muhammad Fikri Arrafi
creator: Ira Hapsari
creator: Rezky Pramurindra
creator: Iwan Fakhruddin
creator: Edi Joko Setyadi
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-01-06
publication date: 2026-01-06
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19012

https://jurnal.stie-aas.ac.id/index.php/jie/article/view/19085
type: item
title: PENGARUH KOMISARIS INDEPENDEN, LEVERAGE, DAN EFFECTIVE TAX RATE TERHADAP TRANSFER PRICING (Pada Perusahaan Multinasional Sektor Consumer Non-Cylical yang terdaftar di Bursa Efek Indonesia) PERIODE 2022-2024
description: This study was conducted to determine and analyze the influence of independent commissioners, leverage, and the effective tax rate on transfer pricing (in non-cyclical consumer sector multinational companies listed on the Indonesia Stock Exchange for the 2022-2024 period. The population of this study was all multinational companies in the Non-Cyclical Consumer sub-sector that practice transfer pricing or avoid taxes listed on the Indonesia Stock Exchange for the 2021-2024 period. The sampling technique in this study used non-probability sampling with a purposive sampling technique. The analysis tool used SPSS. The SPSS output shows that the presence of independent commissioners has not been able to significantly reduce transfer pricing practices carried out by companies. Leverage has no effect on transfer pricing in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange. The effective tax rate has no effect on transfer pricing in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange.
creator: Jutrisya Amanda Matalang
creator: Hasim As'ari
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-01-04
publication date: 2026-01-04
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19085

PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP KINERJA KEUANGAN PEMERINTAH KOTA SALATIGA DENGAN AUDIT INTERNAL SEBAGAI PEMODERASI
type: item
description: This research aims to determine the effect of accountability and transparency on the financial performance of the Salatiga City government with internal audit as a partial or simultaneous moderator. The population as research objects were financial management employees in the Salatiga City Government 54 people. This research method is explanatory, while the data analysis methods used are validity test, reliability test, moderated regression analysis test, t test, f test and coefficient of determination test. The results obtained are there is a significant influence of Accountability on Financial Performance, there is a significant influence of Transparency on Financial Performance, Internal Audit moderates the relationship between Accountability and Financial Performance, Internal Audit moderates the relationship between Transparency and Performance Finance. From the F test it can be concluded that Accountability, Transparency, the interaction of Accountability with Internal Audit and the interaction of Transparency with Internal Audit simultaneously have an influence on Financial Performance. The influence of Accountability and Transparency on the Financial Performance with Internal Audit as a moderating variable is proven by the Adjusted R Square value of 71.2% which means that X1, X2 moderated by Z have a contribution on Financial Performance (Y) of 71.2%.
creator: Eri Oktavianingsih
creator: Maria Entina Puspita
creator: Joko Pramono
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-02-09
publication date: 2026-02-09
volume: 10
number: 1
doi: 10.29040/jie.v10i1.16389

https://jurnal.stie-aas.ac.id/index.php/jie/article/view/19114
type: item
title: ANALISIS PENGARUH BEBAN PAJAK, PROFITABILITAS, DAN NILAI TUKAR MATA UANG TERHADAP TRANSFER PRICING PADA PERUSAHAAN SEKTOR CONSUMER NON CYILICALS SUB SEKTOR FOOD & BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024
description: This study was conducted to analyze and analyze the effect of tax burden, profitability, and currency exchange rates on transfer pricing in consumer non-chemical companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The study population consisted of food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. The data analysis technique used SPSS. The SPSS output shows that tax burden has no effect on transfer pricing. This result indicates that H1 is rejected. Profitability has a negative effect on transfer pricing. This result indicates that H2 is accepted. Currency exchange rates have a positive effect on transfer pricing. This result indicates that H3 is accepted.
creator: Rani Titi Rohmani
creator: Diana Airawaty
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-01-04
publication date: 2026-01-04
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19114

PENGARUH MOTIVASI, DISIPLIN DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI DIKANTOR SATUAN POLISI PAMOMG PRAJA (SATPOL PP) KOTA BOGOR
type: item
description: This study aims to analyze the influence of motivation, discipline, and work environment on the performance of employees of the Bogor City Civil Service Police Unit (Satpol PP). The analysis method used was multiple linear regression with hypothesis testing through F test (simultaneous), t test (partial), and determination coefficient (R²). The results of the analysis showed that simultaneously the three independent variables had a significant effect on employee performance, as evidenced by the Fcal value of 96.416 > F-table 2.700 and the significance of 0.000 < 0.05. An Adjusted R Square value of 0.743 indicates that 74.3% of employee performance variations can be explained by motivation, discipline, and work environment, while the rest are influenced by other factors outside the model. Partially, motivation (tcal = 3.454; sig = 0.001) and work environment (tcal = 2.979; sig = 0.004) had a positive and significant effect on performance, while discipline (tcal = 1.646; sig = 0.103) showed no significant effect. The resulting regression equation is Y = 12.970 + 0.396X1 + 0.191X2 + 0.407X3. Of the three variables, motivation is the most dominant factor influencing employee performance, with the highest beta coefficient value of 0.385. These findings show the importance of increasing motivation and creating a conducive work environment in an effort to improve the performance of Bogor City Satpol PP personnel.
creator: Sunari
creator: Christina Ekawati
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-01-14
publication date: 2026-01-14
volume: 10
number: 1
doi: 10.29040/jie.v10i1.18592

PENGARUH MODAL USAHA, LITERASI KEUANGAN, DAN KUALITAS LAPORAN KEUANGAN TERHADAP KEBERLANJUTAN UMKM DI DESA WISATA KREBET SENDANGSARI PAJANGAN BANTUL
type: item
description: This study aims to analyze the influence of business capital, financial literacy, and the quality of financial reports on the sustainability of MSMEs in the Krebet Sendangsari Pajangan Tourism Village, Bantul. The phenomenon underlying this research is the still low level of financial understanding and limited business capital that hinder the sustainability of MSMEs. The research method used is a quantitative approach with multiple linear regression analysis techniques. Primary data were obtained by distributing questionnaires to 57 respondents of bamboo craftsmen MSMEs. The results of the analysis indicate that the three independent variables, namely business capital, financial literacy, and the quality of financial reports, have a positive and significant effect on the sustainability of MSMEs. These findings indicate that increasing capital capacity, financial understanding, and the preparation of quality financial reports can strengthen the resilience and sustainable growth of MSMEs. This research is expected to serve as a reference for business actors, financial institutions, and the government in designing strategies to increase the capacity of MSMEs in the rural creative economy sector
creator: Edi Saputra
creator: Hasim As’ari
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-01-08
publication date: 2026-01-08
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19157

PENGARUH STRATEGI MEDIA SOSIAL TERHADAP PENINGKATAN PENGUNJUNG DENGAN GOOGLE REVIEW SEBAGAI VARIABEL INTERVENING
type: item
description: Social media is an effective business promotion tool because it is accessible to anyone, allowing for a wider promotional network. Social media has become an indispensable tool for companies and one of the best ways to reach customers. Google reviews can also be viewed when users search for a place. When someone searches for a destination, reviews in the form of stars and words will appear. There, we can see the extent to which visitors to that destination were satisfied with the service provided. Google reviews present a significant challenge for the tourism sector. Because a destination's name is prominent and viewed by hundreds to millions of users searching for a destination, when someone searches for a destination, reviews in the form of stars and words will appear. There, we can see the extent to which visitors to that destination were satisfied with the service provided. The purpose of this study was to determine whether social media marketing has an impact on increasing visitor numbers by including Google reviews as an intervening variable.
creator: Irene Nathalia Setiawan
creator: Bambang Heriawan
creator: Rusdiana Permanasari
creator: Willyanto Kartiko Kusumo
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-01-13
publication date: 2026-01-13
volume: 10
number: 1
doi: 10.29040/jie.v10i1.18784

https://jurnal.stie-aas.ac.id/index.php/jie/article/view/19195
type: item
title: PENGARUH PELATIHAN KETERAMPILAN DAN PENGEMBANGAN KARIR TERHADAP PERSIAPAN KARIR DENGAN KUALITAS KEHIDUPAN KERJA SEBAGAI VARIABEL MODERATING STUDI PADA MAHASISWA FAKULTAS FEB UNIVERSITAS MUHAMMADIYAH SURAKARTA
description: Changes and competition in the world of work require students to be well prepared for their careers from an early age. Career preparation is influenced by involvement in skills training and a continuous career development process. In addition, the quality of working life is seen as a supporting condition that can strengthen or weaken students' career readiness in facing the world of work.This study aims to analyse the correlation between career training and career development on career preparation, using quality of work life as a moderating variable among students of the Faculty of Economics and Business, Muhammadiyah University Surakarta. The methodology applied is a quantitative approach through the distribution of questionnaires to 109 student respondents. The sampling technique used probability sampling with purposive sampling. Data analysis was conducted using Partial Least Squares Structural Equation Modelling (PLS-SEM) with the support of SmartPLS software. The research findings reveal that skills training has a significant effect on career preparation, career development has a positive impact on career preparation, quality of work life has a positive effect on career preparation, quality of work life does not mediate skills training on career preparation, and quality of work life mediates career development on career preparation.
creator: Rini Maharani
creator: Irmawati
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-01-25
publication date: 2026-01-25
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19195

IMPLIKASI PEMBIAYAAN KUR TERHADAP PENGEMBANGAN UMKM DI KECAMATAN MAKALE
type: item
description: This study aims to determine the effect of KUR financing on MSME development in Makale District. The assessment of KUR financing in this study is using 4 aspects, namely the accuracy of the use of funds, the amount of credit, the credit burden, and the procedure. The type of research used is a quantitative approach with a survey method. The population of this study were MSME actors who received KUR financing from Bank Sulselbar Makale Branch in Makale District totaling 159 people. Sampling was carried out using probability sampling technique using the slovin formula with an error rate of 1%, so that a sample of 61 respondents was obtained. The data collection technique was carried out through a questionnaire. The data analysis technique used simple linear regression analysis using the t test and using the SPSS version 23 application tool. The results of this study indicate that KUR financing has a positive and significant effect on the development of MSMEs. Keywords : KUR Financing; MSME Development; Bank Sulselbar Makale Branch
creator: Marniati
creator: Ellyn Patadungan
creator: Irgayanto Fahresi Patandean
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-01-18
publication date: 2026-01-18
volume: 10
number: 1
doi: 10.29040/jie.v10i1.18855

https://jurnal.stie-aas.ac.id/index.php/jie/article/view/19292
type: item
title: PENGARUH KEPUTUSAN INVESTASI, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Infrastruktur di Bursa Efek Indonesia Tahun 2021-2023)
description: The aim of this study examined the influence of investment decisions, capital structure, and company size on firm value, with profitability as an intervening variable. This study used quantitative research methods with statistical analysis to test the hypotheses. The study population was all infrastructure companies listed on the Bursa Efek Indonesia (BEI) in 2021-2023. The sample was 37 infrastructure companies selected using a purposive sampling technique. Data were obtained through documentation and literature. Data analysis techniques used multiple regression analysis and path analysis. The results show that investment decisions, capital structure, and profitability partially have a positive and significant effect on firm value. Meanwhile, company size has a negative and significant effect on firm value. Profitability was an intervening variable that influences the relationship between investment decisions and firm value. Profitability was an intervening variable that influences the relationship between capital structure and firm value. Profitability was not an intervening variable that influences the relationship between firm size and firm value.
creator: Andini Wisnu Trie Oktaviani Al-Fanani
creator: Triyono
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-02-10
publication date: 2026-02-10
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19292

INOVASI KOMPOSISI BUMBU HITAM BERBAHAN DASAR KACANG GUDE, JAMUR SHIITAKE, KLUWEK DAN BLONDO DITINJAU DARI UJI ORGANOLEPTIK.
type: item
description: Food innovation based on local ingredients is growing along with increasing consumer demand for more natural, functional, and sustainable foods. The diversity of Indonesian spices makes Indonesia one of the countries with a rich and complex culinary tradition. The development of ready-to-use seasonings based on local ingredients presents a strategic opportunity to increase the added value of local commodities and strengthen national food security. Indonesia has a variety of local food ingredients that have the potential to be developed into innovative seasonings, including pigeon peas, shiitake mushrooms, kluwek, and blondo. This research can contribute to the expansion of the variety of Indonesian ready-to-use seasonings that have a strong culinary identity and can be marketed widely, including through UMKM platforms, modern retail, and exports of traditional food products. Based on these opportunities, this research is designed to develop black spices made from gude nuts, shiitake mushrooms, kluwek, and blondo as modern local spice innovations. This research aims to formulate the best composition for making black spices based on local ingredients, evaluate sensory characteristics through organoleptic testing, and produce scientific information that can strengthen the local spice industry. Based on the results of the research discussion, it can be concluded that the differences in blondo composition in samples A1 to A4 have different effects on the product's sensory characteristics. The color of all samples is dominated by black derived from the use of kluwek, which has been shown to have strong and stable pigmentation capabilities despite variations in the composition of other ingredients. In the color category, there was a significant difference in the level of preference, with sample A1 being the most preferred and sample A2 showing a significant difference compared to the other samples. Keywords: Blondo, Bumbu Hitam, Inovasi Bumbu
creator: Kristian Agung Nugraha
creator: Hari Minantyo
creator: Devina Irtanto
creator: Ivana Grasielda
creator: Trifosa Jesslyn Gracia
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-01-23
publication date: 2026-01-23
volume: 10
number: 1
doi: 10.29040/jie.v10i1.18936

https://jurnal.stie-aas.ac.id/index.php/jie/article/view/19083
type: item
title: PENGARUH REPUTASI KANTOR AKUNTANSI PUBLIK, KUALITAS AUDIT DAN KEPATUHAN STANDAR AKUNTANSI KEUANGAN TERHADAP OPINI AUDIT PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024
description: This study was conducted to determine the effect of public accounting firm reputation, audit quality, and compliance with financial accounting standards on audit opinions in energy sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period. The population in this study was several companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period that had annual financial statements and independent auditor reports. The analysis tool used was SPSS. SPSS output shows that the reputation of the Public Accounting Firm (KAP) does not significantly influence the Audit Opinion (Y). Audit quality is measured by audit tenure, which is the length of the auditor-client relationship (the number of years the same auditor has audited the company). These results indicate that the length of the auditor-client relationship does not affect the audit opinion issued. Audit quality, measured by the length of the working relationship, is not sufficient to explain variations in audit opinions. Auditors are still considered to maintain independence, regardless of their long or new experience with the client, with audit tenure having no significant effect on the audit opinion. Compliance with Financial Accounting Standards (SAK) significantly influences the Audit Opinion (Y).
creator: Habibullah Habibullah
creator: Martinus Budiantara
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-01-04
publication date: 2026-01-04
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19083

REFORMULATING CAPITAL STRUCTURE THEORIES IN THE CONTEXT OF ISLAMIC CORPORATE FINANCE: A MAQASID AL‑SHARIAH APPROACH
type: item
description: Struktur modal adalah aspek fundamental dalam keuangan perusahaan yang menentukan keseimbangan antara utang dan ekuitas untuk mendukung operasional dan pertumbuhan. Teori-teori tradisional seperti trade-off, pecking order, dan agency theory telah menjelaskan perilaku pendanaan berdasarkan efisiensi ekonomi, tetapi cenderung melupakan aspek etika dan sosial. Dalam konteks keuangan Islam, keputusan pendanaan harus sesuai dengan prinsip syariah yang menolak riba, gharar, dan maysir, serta berfokus pada kemaslahatan melalui maqasid al-shariah. Tulisan ini bertujuan untuk merumuskan kembali teori struktur modal dari sudut pandang keuangan Islam dengan pendekatan maqasid al-shariah. Penelitian ini bersifat konseptual dan normatif melalui kajian pustaka, analisis prinsip maqasid, serta contoh numerik yang membandingkan antara struktur pendanaan tradisional dan model musyarakah. Temuan penelitian menunjukkan bahwa pendekatan maqasid mengharuskan perubahan dalam tujuan perusahaan dari sekadar memaksimalkan nilai pasar menjadi memaksimalkan kemaslahatan yang mencakup efisiensi ekonomi, kesejahteraan sosial, dan kepatuhan terhadap syariah. Implikasinya, perusahaan berbasis syariah diwajibkan untuk mengembangkan tata kelola, instrumen pembiayaan, serta indikator kinerja yang merefleksikan dimensi maqasid. Reformulasi ini diharapkan dapat memperkuat landasan teoretis keuangan korporat Islam sekaligus memberikan arahan bagi kebijakan pendanaan yang adil, transparan, dan berkelanjutan.
creator: Achmad Helmi
creator: Devy Susanti
creator: Fajar Ardhiansyah
creator: Fitri Sagatha
creator: Ahmad Rodoni
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-01-27
publication date: 2026-01-27
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19101

PERSPEKSTIF HARGA SAHAM : ANALISA FUNDAMENTAL DAN OPTIMALISASI NILAI PERUSAHAAN
type: item
description: Penelitian ini bertujuan untuk melakukan analisa fundamental terhadap harga saham dalam meningkatkan nilai perusahaan pada sektor perbankan yang terdaftar di Bursa Efek Indonesia. Secara umum terdapat beberapa faktor yang dapat mempengaruhi nilai perusahaan dan harga saham pada perusahaan sektor perbankan yang terdaftar di BEI. Dalam penelitian ini melakukan analisa faktor fundamental dalam memberikan pengaruh terhadap harga saham serta upaya meningkatkan nilai perusahaan sektor perbankan. Kebutuhan data yang diperoleh melalui laporan keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode tahun 2023-2024. Hasil dari penelitian ini bahwa secara parsial Return on Equity berpengaruh positif dan signifikan terhadap harga saham, Inflasi tidak berpengaruh signifikan terhadap harga saham, harga saham berpengaruh positif dan signifikan terhadap nilai perusahaan, Return on Equity tidak berpengaruh signifikan terhadap nilai perusahaan, inflasi tidak berpengaruh signifikan terhadap nilai perusahaan. Harga saham tidak mampu memediasi hubungan Return on Equity terhadap nilai perusahaan dan harga saham tidak mampu memediasi hubungan inflasi terhadap nilai perusahaan. Kata kunci : return on Equity, inflasi, harga saham, nilai perusahaan
creator: Suryakusuma Kholid Hidayatullah
creator: Yanuar Rachmansyah DW
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-01-29
publication date: 2026-01-29
volume: 10
number: 1
doi: 10.29040/jie.v10i1.18436

PENGARUH PERSEPSI KORUPSI PAJAK, MOTIVASI PAJAK, DAN INSENTIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KABUPATEN BANTUL, PROVINSI DIY
type: item
description: This study was conducted to determine the influence of perceptions of tax corruption, tax motivation, and tax incentives on taxpayer compliance among MSMEs in Bantul Regency, Yogyakarta Special Region (DIY). The population in this study was all MSMEs, both individuals and corporations, that already have a Taxpayer Identification Number (NPWP) in Bantul Regency. Data analysis used SPSS. The SPSS output shows that perceptions of tax corruption have a positive and significant effect on MSME taxpayer compliance. Tax motivation has a positive and significant effect on MSME taxpayer compliance. Tax incentives have a positive and significant effect on MSME taxpayer compliance. The provision of tax incentives can increase taxpayer awareness and compliance, especially among MSMEs. The results indicate that the hypothesis is accepted.
creator: Muhammad Arifudin
creator: Diana Airawaty
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-01-04
publication date: 2026-01-04
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19127

ANALISIS KINERJA PEGAWAI PADA SEKRETARIAT DPRD KABUPATEN OGAN KOMERING ULU TIMUR
type: item
description: Penelitian ini bertujuan untuk menganalisis kinerja pegawai pada Sekretariat DPRD Kabupaten Ogan Komering Ulu Timur melalui pendekatan SWOT. Metode penelitian menggunakan pendekatan deskriptif kualitatif dengan teknik pengumpulan data berupa observasi, wawancara, dan penyebaran kuesioner. Hasil analisis menunjukkan bahwa pegawai memiliki kekuatan dalam hal kompetensi, disiplin, dan struktur kerja yang baik, namun masih menghadapi kelemahan seperti kurangnya pelatihan dan pemanfaatan teknologi informasi. Peluang pengembangan kinerja sangat terbuka melalui dukungan pemerintah dan kemajuan teknologi, namun terdapat ancaman berupa perubahan regulasi yang cepat dan keterbatasan anggaran. Hasil uji hipotesis menyatakan bahwa faktor internal dan eksternal berpengaruh signifikan terhadap kinerja pegawai. Oleh karena itu, strategi peningkatan kinerja perlu diarahkan pada pemanfaatan kekuatan dan peluang serta pengelolaan kelemahan dan ancaman secara integratif. Kata Kunci: Kinerja Pegawai, Sekretariat DPRD, Analisis SWOT, Manajemen Sumber Daya Manusia.
creator: Sri Sarwo Sari
creator: Darmanah
creator: Tri Rusilawati Kasisariah
creator: Indah Saputri
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-02-01
publication date: 2026-02-01
volume: 10
number: 1
doi: 10.29040/jie.v10i1.18666

Stock Return Behavior and Its Fundamental Determinants: An Empirical Study in the COVID-19 Era
type: item
description: This study investigates the effect of profitability, liquidity, market value, and solvability on stock returns of firms in Indonesia during 2019–2023, a period marked by economic turbulence and recovery following the COVID-19 pandemic. The study further assesses the role of these financial indicators as market signals within the framework of signaling theory. Multiple linear regression analysis is applied to evaluate their respective impacts on stock returns. The results reveal that profitability, market value, and solvability do not significantly influence stock returns. In contrast, liquidity demonstrates a positive and significant effect. These findings indicate that, during periods of heightened economic uncertainty (COVID-19), investors prioritize liquidity as a reliable signal of financial stability, whereas other financial ratios lose explanatory power. This study provides novel evidence on how the informational value of financial indicators shifts during crisis periods. Unlike previous research conducted under normal economic conditions, the study highlights the diminished role of profitability-, earnings-, and leverage-based signals during the pandemic, offering new insights into investor behavior under extreme volatility. The findings offer practical guidance for investors, firms, and policymakers. Investors should emphasize liquidity metrics when evaluating firms during economic crises. Companies should enhance liquidity management and transparent financial communication. Policymakers may utilize these insights when designing market stabilization and corporate support programs in periods of economic disruption. Keywords: Fundamental Determinants, Stock Return; Signaling Theory; COVID-19.
creator: Muhammad Rofi’i
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-01-07
publication date: 2026-01-07
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19160

MODEL TRANSFORMASI DIGITAL PENGADAAN BARANG/JASA PEMERINTAH YANG EFEKTIF DAN EFISIEN DALAM RANGKA MEWUJUDKAN GOOD GOVERNANCE
type: item
description: This research aims to examine and formulate an effective and efficient digital transformation of government procurement of goods/services in order to realize the principles of good governance. Government procurement of goods/services is a strategic aspect of clean, transparent, and accountable governance. Digital transformation of the procurement process is one solution expected to minimize corruption, collusion, and nepotism, while simultaneously increasing bureaucratic efficiency and effectiveness. However, in its implementation, digital transformation of procurement still faces various challenges, including regulatory aspects, human resource capacity, technological infrastructure, and institutional resistance. The problem examined in this research is how to model an effective and efficient digital transformation of government procurement of goods/services in order to realize good governance. The research method used is a normative method with a statutory approach and a conceptual approach, and descriptive qualitative analysis is used. Keywords: Digital Transformation, Procurement of Goods/Services, Good Governance
creator: Bustanul Arifun Shodiq
creator: Muhtadi
creator: Satria Prayoga
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-01-07
publication date: 2026-01-07
volume: 10
number: 1
doi: 10.29040/jie.v10i1.18818

LOYALITAS KARYAWAN DITINJAU DARI LINGKUNGAN, BUDAYA, MOTIVASI KERJA PADA PERUSAHAAN PERSEORANGAN HARUN KONSTRUKSI DI SUKOHARJO
type: item
description: Employee loyalty is a crucial factor in supporting organizational sustainability, particularly in small-scale business with limited human resources. This study aims to analyze the effect of work environment, organizational culture, and work motivation on employee loyalty at Harun Construction, a sole ownership located in Sukoharjo. This research used quantitative descriptive method. The population in the study amounted to 45 employee of Harun Construction. Saturated sample was used as a sampling technique. Data were collected through questuonnaires, supported by observation, interviews, and documentation. This research uses validity and reliability tests as a instrument test. Normality, multicollinearity, and heteroscedasticity tests as a classical assumption test. Multiple linear regression analysis, F-test, t-test, and coefficient of determination (R2) as hypothesis testing using SPSS26. The result show that work environment, organizational culture, and work motivation simultaneously affect employee loyalty. Partially, employee loyalty is positively and significantly influenced by work environment and organizational culture, while work motivation does not have a significant effect. Keywords : Work Environment, Organizational Culture, Work Motivation and Employee Loyalty.
creator: Muhammad Faiqh Subeki
creator: Eny Kustiyah
creator: Ibnu Suryo
creator: Fithri Setya Marwati
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-02-09
publication date: 2026-02-09
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19223

OPTIMALISASI DANA ZAKAT BAZNAS KOTA SURABAYA TERHADAP BIAYA PENDIDIKAN UNTUK MENURUNKAN ANGKA PUTUS SEKOLAH DI KOTA SURABAYA
type: item
description: Zakat, as a socio-economic instrument in Islam, plays a strategic role in improving community welfare, including in education. Through the "Smart Surabaya" program and various forms of scholarships and educational assistance, BAZNAS Surabaya strives to provide equitable and equal access to education for students from underprivileged families. This study aims to analyze how the optimization of zakat funds by the National Zakat Agency (BAZNAS) of Surabaya City contributes to education financing and reduces dropout rates among underprivileged communities. This study uses a qualitative descriptive approach. Data collection methods in this study include observation, interviews, and documentation. The results show that BAZNAS Surabaya manages zakat professionally, transparently, and accountably through a structured collection, distribution, and utilization mechanism. The zakat scholarship program is designed based on an analysis of the recipients' needs and is implemented through a strict selection system, educational mentoring, and periodic evaluation to ensure program effectiveness
creator: Galang Afiyat Robbani
creator: Ni'matus Sholihah
creator: Mukhlishah AM
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-02-02
publication date: 2026-02-02
volume: 10
number: 1
doi: 10.29040/jie.v10i1.18913

Analisis Customer Review dan Rating Produk : Keputusan Pembelian Konsumen Shopee
type: item
description: Penelitian ini bertujuan untuk menganalisis pengaruh customer review dan rating produk terhadap keputusan pembelian konsumen Shopee di Kabupaten Lampung Timur. Metode penelitian yang digunakan adalah kuantitatif dengan desain korelasional. Data primer diperoleh melalui penyebaran kuesioner kepada 100 responden, yang ditentukan dengan rumus Rao Purba. Instrumen penelitian diuji validitasnya menggunakan korelasi Product Moment dan reliabilitasnya menggunakan Cronbach’s Alpha, dengan hasil seluruh item valid dan reliabel. Uji asumsi klasik meliputi uji normalitas, multikolinearitas, dan heteroskedastisitas menunjukkan bahwa model regresi memenuhi syarat BLUE (Best Linear Unbiased Estimator). Penelitian ini menggunakan analisis regresi linear berganda. Hasil uji t menunjukkan bahwa customer review dan rating produk berpengaruh positif dan signifikan terhadap keputusan pembelian. Uji F mempunyai arti kedua variabel independen berpengaruh secara simultan. Nilai koefisien determinasi (R²) menunjukkan bahwa variasi keputusan pembelian dapat dijelaskan oleh customer review dan rating produk, dengan dipengaruhi faktor lainnya beberapa persen. Penelitian ini menegaskan relevansi teori e-WOM, Signaling Theory, dan Consumer Decision-Making Process dalam menjelaskan perilaku konsumen di e-commerce. Implikasi praktis dari hasil penelitian ini adalah pentingnya penjual dan platform untuk mengoptimalkan kualitas ulasan, menjaga konsistensi rating produk, serta memperhatikan faktor tambahan seperti harga, promosi, dan kepercayaan merek dalam strategi pemasaran digital. Kata kunci: customer review, rating produk, keputusan pembelian, e-WOM, Shopee
creator: Sugiono
creator: Evi Novitasari
creator: Sofian Sanjaya
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-02-05
publication date: 2026-02-05
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19368

MAPPING GLOBAL RISKS FOR THE NEXT FIVE YEARS (2026–2030): AN INTEGRATED VUCA–PESTEL FRAMEWORK FOR CROSS-INDUSTRY STRATEGIC RESILIENCE
type: item
description: Global economic and organizational environments are increasingly shaped by heightened uncertainty arising from overlapping crises, rapid technological change, geopolitical fragmentation, and intensifying climate impacts. While prior studies have examined specific risks or sectoral contexts, comprehensive cross-industry risk mapping with a medium-term horizon remains limited. This study aims to identify and interpret dominant global risks for the period 2026–2030 using an integrated VUCA–PESTEL framework. The study adopts a conceptual–analytical research design, employing expert-informed risk synthesis based on authoritative global reports and selected academic literature. The analysis follows three stages: thematic risk identification, risk clustering, and multidimensional mapping, in which VUCA is treated as the operating environment and PESTEL as macro-environmental risk domains.The analysis identifies ten dominant global risk clusters with systemic and cross-industry implications, including climate-related systemic risk, food insecurity, geopolitical fragmentation, economic slowdown, technological disruption, cybersecurity vulnerability, erosion of public trust, regulatory acceleration, supply chain and energy insecurity, and reputational risk. The findings indicate that contemporary risks are increasingly interconnected and non-linear, challenging traditional silo-based risk management approaches. This study extends existing approaches by integrating VUCA and PESTEL into a unified framework for medium-term global risk mapping, supporting anticipatory risk governance and organizational resilience across industries. Keywords: Global Risk; VUCA - PESTEL; Risk Governance; Strategic Foresight; Organizational Resilience
creator: Johanes Kuntjoro Adisardjono
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-01-20
publication date: 2026-01-20
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19030

PERAN MODERASI SUBJECTIVE NORMS PADA HUBUNGAN ATTITUDE DAN INTENTION TO SHARE KNOWLEDGE DALAM SISTEM PENGELOLAAN SDM PERGURUAN TINGGI
type: item
description: This study aims to analyze the effects of extrinsic reward, social trust, sense of self-worth, and expected association on attitude toward knowledge sharing, as well as to examine the moderating role of subjective norms on the relationship between attitude and intention to share knowledge. The study employs a quantitative approach by distributing questionnaires to 80 non-academic staff members and analyzes the data using multiple regression and moderated regression analysis (MRA). The results show that sense of self-worth and expected association have a significant effect on attitude toward knowledge sharing, whereas extrinsic reward and social trust do not exhibit significant effects. Attitude toward knowledge sharing is proven to have a significant effect on intention to share knowledge. In addition, subjective norms act as a moderating variable that strengthens the influence of attitude on intention. These findings confirm that psychological and relational factors have a stronger contribution than external incentives in shaping knowledge-sharing behavior. Theoretically, this study enriches the development of the Theory of Reasoned Action (TRA) in the context of knowledge management in higher education. From a managerial perspective, this study recommends that organizations prioritize the strengthening of individual competencies, enhancement of psychological rewards, and facilitation of a collaborative culture supported by social support and leadership that fosters habitual knowledge sharing.
creator: Eugenius Tejo Sukmojati Kristianto
creator: Adi Santoso
creator: Mariah Rabiatul Qibtiyah
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-01-27
publication date: 2026-01-27
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19099

PERAN FLASH SALES, HARGA DAN TRUST DALAM MEMBENTUK KEPUTUSAN PEMBELIAN ONLINE: STUDI PADA PENGGUNA APLIKASI SHOPEE
type: item
description: The digital era is driving rapid growth in the communications and information sector, including the rise of e-commerce in Indonesia. Digital transformation is changing people's lifestyles, including online shopping activities. Shopee, as one of the leading e-commerce platforms, was chosen as the object of research, aiming to analyze the influence of flash sales, prices, and trust on online purchasing decisions. This study uses a quantitative descriptive approach, involving 100 active Shopee users as respondents using a non-probability sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression. The results of the study prove that trust has the most dominant impact on online purchasing decisions, followed by flash sales and prices. Simultaneously, all three variables of flash sales, price, and trust contribute significantly to online purchasing decisions. The implications of the research are that Shopee continues to increase the frequency and transparency of flash sales, offer more competitive prices, and provide fast and responsive service to build customer trust and loyalty. Keywords : Flash sales;Price;Trust;Purchase Decisions
creator: Ferry Adi Wibowo
creator: Heni Susilowati
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-01-21
publication date: 2026-01-21
volume: 10
number: 1
doi: 10.29040/jie.v10i1.18065

https://jurnal.stie-aas.ac.id/index.php/jie/article/view/19125
type: item
title: PENGARUH GOOD CORPORATE GOVERNANCE, PENGENDALIAN INTERNAL DAN AUDIT INTERNAL TERHADAP PENCEGAHAN KECURANGAN ( FRAUD ) ( STUDI KASUS PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2024)
description: This study was conducted to determine and analyze the influence of good corporate governance, internal control, and internal audit on fraud prevention (a case study of banking companies listed on the Indonesia Stock Exchange for the period 2021-2024). The study population was all banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. The test results indicate that Good Corporate Governance (GCG) has a significant and strong influence in reducing the likelihood of fraud. The results indicate that internal control has no significant influence on fraud prevention, although the regression coefficient indicates a negative direction. Internal audit has been shown to make a significant contribution to preventing fraud in banking companies. The results of simultaneous testing indicate that all three independent variables together have a significant influence on fraud prevention.
creator: Redemptus Doni Malo
creator: Yudas Tadius Andi Candra
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-01-04
publication date: 2026-01-04
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19125

PENGARUH DIGITAL COMPLAINT HANDLING TERHADAP KUALITAS PELAYANAN DAN KEPUASAN PELANGGAN: STUDI PADA PT PLN (PERSERO) ULP HELVETIA
type: item
description: Digital transformation in customer complaint handling has become a strategic necessity for public service providers, including PT PLN (Persero). This study aims to examine the effect of Digital Complaint Handling on Service Quality and Customer Satisfaction, as well as to analyze the mediating role of Service Quality among customers of PLN ULP Helvetia. A quantitative approach was employed using PLS-SEM analysis on 150 respondents who had utilized the Chempion Mobile application. The results indicate that Digital Complaint Handling significantly influences Service Quality (β = 0.78) and Customer Satisfaction (β = 0.31). Furthermore, Service Quality significantly affects Customer Satisfaction (β = 0.62). The mediation analysis reveals that Service Quality partially mediates the relationship between Digital Complaint Handling and Customer Satisfaction, with an indirect effect of 0.484 and a VAF value of 61%. These findings confirm that the success of digital service initiatives is determined not only by technological implementation but also by the extent to which they improve overall service quality. The study suggests that optimizing digital service features and strengthening service quality dimensions are crucial strategies for enhancing customer satisfaction.
creator: Desmon Gunadi Siagian
creator: Katrin Jenny Sirait
creator: Jamardua Haro
creator: Jenny Sari Tarigan
creator: John Sihar Manurung
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-01-16
publication date: 2026-01-16
volume: 10
number: 1
doi: 10.29040/jie.v10i1.18613

Analisis Gap antara Literasi dan Inklusi Keuangan di Provinsi Kepulauan Bangka Belitung
type: item
description: Tingkat literasi dan inklusi keuangan merupakan indikator penting dalam pembangunan ekonomi suatu daerah. Berdasarkan data terbaru, indeks literasi keuangan di Provinsi Bangka Belitung pada tahun 2024 mencapai 62,34%, sementara indeks inklusi keuangan lebih tinggi, yaitu 79,48%. Perbedaan yang signifikan ini menunjukkan adanya gap antara pemahaman masyarakat terhadap konsep keuangan dan akses mereka terhadap layanan keuangan formal. Kesenjangan antara literasi dan inklusi keuangan dapat dipengaruhi oleh berbagai faktor, termasuk pendidikan, akses terhadap informasi keuangan, dan efektivitas program edukasi keuangan. Meskipun tingkat inklusi keuangan di Bangka Belitung cukup tinggi, rendahnya literasi keuangan masih menjadi tantangan utama. Keseimbangan antara dua indikator ini jika tidak diperhatikan maka akan berdampak pada permasalahan seperti rendahnya efektivitas program keuangan, penyalahgunaan produk keuangan, serta peningkatan risiko finansial masyarakat. Penelitian ini bertujuan untuk menganalisis GAP antara literasi dan inklusi keuangan serta mengindentifikasi faktor-faktor determinan yang mempengaruhinya seperti Pendidikan, pendapatan, usia dan akses internet. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 115 responden masyarakah usia produktif si Provinsi Kepulauan Bangka Belitung. Data dianalisis melalui analisis deskriptif, analisis gap berbasis skor dan indeks, serta analisis linear berganda. Hasil menunjukan bahwa terdapa GAP anatara literasi dan inklusi keuangan. Hasil regresi menunjukkan bahwa Pendidikan berpengaruh positif dan signifikan, variable pendapatan berpengaruh negatif dan signifikan dan variable usia dan akses internet tidak berpengaruh signifikan terhadap GAP literasi dan inklusi keuangan. Secara simultan, seluruh variable independent berpengaruh signfikan terhadap GAP literasi dna inklusi keuangan di Provinsi Kepulauan Bangka Belitung.
creator: Tiara Fitari
creator: Abdul Hafiz
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-01-13
publication date: 2026-01-13
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19158

INOVASI PRODUK, KUALITAS, DAN HARGA SEBAGAI DETERMINAN MINAT BELI KONSUMEN KERAJINAN SARUNG TENUN SAMARINDA
type: item
description: Samarinda Weaving Sarongs as a traditional handicraft product of East Kalimantan faces various challenges in maintaining its existence and competitiveness in the modern market. Changes in people's consumption patterns that increasingly lead to efficiency, digital trends, and a preference for instant products have led to a decrease in interest in tradition-based products. The low level of innovation and digitalization among SMEs is also a problem in itself. Based on the theory of planned behavior, a person's interest in buying is determined by their attitude towards behavior, subjective norms, and perception of behavior control (Ajzen, 1991). This study aims to analyze the influence of product innovation, product quality, and price on consumer buying interest, using a quantitative approach with explanatory research methods. The sample totaled 100 respondents. Primary data were collected through questionnaires with Likert scale measuring tools and analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F tests, and determination coefficients (R²). The results of the study show that product innovation, product quality, and price have a positive effect on consumer buying interest, partially or simultaneously. The author recommends the Samarinda Woven Sarong IKM to create traditional motifs with a modern touch, consistent in quality using premium materials and quality control, determine pricing strategies for various market segments, and expand digital marketing. Keywords: Product Innovation; Product Quality; Price; Consumer Buying Interest; Samarinda Weaving Sarong.
creator: Joana Oktavia Sapan
creator: Muhammad Zaini
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-01-26
publication date: 2026-01-26
volume: 10
number: 1
doi: 10.29040/jie.v10i1.18796

EKSPLORASI FAKTOR-FAKTOR SOSIAL KOGNITIF YANG MEMPENGARUHI NIAT BERKARIR SEBAGAI AKUNTAN DI KALANGAN SISWA SEKOLAH MENENGAH
type: item
description: Penelitian ini bertujuan untuk mengeksplorasi faktor-faktor sosial kognitif yang mempengaruhi niat berkarir sebagai akuntan di kalangan siswa sekolah menengah. Pendekatan yang digunakan dalam penelitian ini adalah kuantitatif dengan metode pengumpulan data melalui kuesioner yang melibatkan 231 responden. Hasil analisis menunjukkan bahwa secara simultan, efikasi diri, ekspektasi hasil, dan tujuan pribadi berpengaruh terhadap niat siswa untuk berkarir sebagai akuntan. Secara parsial mengungkapkan bahwa efikasi diri tidak berpengaruh signifikan terhadap niat siswa berkarir sebagai akuntan, sedangkan ekspektasi hasil dan tujuan pribadi menunjukkan pengaruh positif dan signifikan terhadap niat siswa berkarir sebagai akuntan. Temuan ini memberikan kontribusi penting dalam memahami faktor-faktor yang dapat meningkatkan minat siswa untuk berkarir di bidang akuntansi dan dapat menjadi acuan bagi pihak sekolah dalam merancang program bimbingan karir yang lebih efektif.
creator: Yanto Yanto
creator: Muhammad Qomaruddin Ridwan
creator: Rahil Imainul Aprilian
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-01-13
publication date: 2026-01-13
volume: 10
number: 1

OPTIMALISASI TRANSFORMASI DIGITAL PAJAK DALAM MENDORONG UMKM KREATIF DI TORAJA UTARA
type: item
description: This study aims to describe how digital tax transformation contributes to improving tax compliance and fostering the economic growth of creative MSMEs in North Toraja Regency. The digital transformation is implemented through online-based systems such as e-Registration, e-Filing, e-Bupot, and e-Faktur, which simplify the tax reporting process without requiring business owners to visit tax offices in person. Using a qualitative approach with in-depth interviews involving creative MSME actors and tax officers, the study finds that the digital system enhances the efficiency and transparency of tax administration. However, several challenges remain, including limited internet access, low digital literacy, and insufficient technical assistance. The findings indicate that digital transformation positively influences tax compliance, particularly among MSMEs that have participated in tax socialization and digital training programs. Improved tax compliance subsequently promotes economic growth through greater business legality, consumer trust, and access to financing. Therefore, digital tax transformation not only simplifies fiscal administration but also serves as a catalyst in building an inclusive and sustainable creative economic ecosystem in North Toraja. Keywords : Creative MSMEs; Digital Tax Transformation;Economic Growth; Tax Compliance.
creator: Srisetyawanie Bandaso
creator: Wilma Dian Ardiyanti
creator: Dedy Bulelenan
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-01-18
publication date: 2026-01-18
volume: 10
number: 1
doi: 10.29040/jie.v10i1.18856

https://jurnal.stie-aas.ac.id/index.php/jie/article/view/19303
type: item
title: PERAN DIVERSITY, EQUITY, AND INCLUSION (DEI) SERTA LEARNING AGILITY TERHADAP KREATIVITAS MAHASISWA DENGAN PSYCHOLOGICAL SAFETY SEBAGAI MEDIATOR DALAM PEMBELAJARAN KOLABORATIF DI PERGURUAN TINGGI SURAKARTA
description: Penelitian ini menyelidiki dampak ketangkasan belajar dan kesetaraan, kesetaraan, dan inklusi (DEI) terhadap kreativitas siswa dengan menempatkan keamanan psikologis sebagai mekanisme mediasi utama dalam lingkungan pembelajaran kolaboratif di lembaga pendidikan tinggi di Surakarta. Dengan menggunakan desain kuantitatif , data yang diperoleh dari mahasiswa sarjana dan dianalisis melalui pendekatan PLS -SEM (partial Least Squares Structural Equation Modeling) menggunakan SmartPLS. Kesimpulan menunjukkan bahwa DEI mempunyai pengaruh yang cukup besar terhadap keamanan psikologis dan kreativitas siswa, sedangkan ketangkasan belajar menunjukkan pengaruh yang signifikan terhadap keamanan psikologis tetapi tidak secara langsung mempengaruhi kreativitas. Lebih lanjut, keamanan psikologis tampak sebagai prediktor utama kreativitas siswa dan secara efektif memediasi interaksi antara kreativitas dan ketangkasan belajar, sementara sebagian memediasi hubungan antara DEI dan kreativitas. Kajian ini menambah literatur yang ada dengan secara empiris mengintegrasikan ketangkasan belajar dan DEI dalam kerangka pembelajaran kolaboratif dan menyoroti keamanan psikologis sebagai mekanisme penjelasan utama untuk menumbuhkan kreativitas di pendidikan tinggi. Secara praktis, temuan ini menggarisbawahi perlunya lembaga pendidikan tinggi untuk mempromosikan praktik inklusif dan lingkungan belajar yang aman secara psikologis guna meningkatkan kapasitas kreatif siswa.
creator: Andy Yulianto
creator: Irmawati
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-01-31
publication date: 2026-01-31
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19303

PENGARUH IMPLEMENTASI AKUNTANSI SEKTOR PUBLIK TERHADAP TRANSPARANSI DAN AKUNTABILITAS KEUANGAN RSUD KABUPATEN NUNUKAN
type: item
description: Penelitian ini dilakukan untuk mengetahui dan menganalisis pengaruh implementasi akuntansi sektor publik terhadap transparansi dan akuntabilitas keuangan Rumah Sakit Daerah Nunukan. Populasi yang digunakan adalah seluruh pegawai Rumah Sakit Daerah Nunukan yang terlibat langsung dalam proses pencatatan, pelaporan, pemantauan, dan pengelolaan keuangan rumah sakit. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling. Alat analisis yang digunakan adalah SPSS. Lebih lanjut, semua instrumen penelitian (kuesioner) yang digunakan memenuhi kriteria validitas dan reliabilitas, memastikan data yang dikumpulkan akurat dan konsisten. Asumsi klasik untuk model regresi linier berganda, khususnya asumsi normalitas residual, terpenuhi, yang menunjukkan bahwa model regresi tersebut valid dan hasil estimasi tidak bias. Uji multikolinearitas tidak relevan karena hanya terdapat satu variabel independen dalam model.Hasil penelitian uji-t menunjukkan bahwa implementasi akuntansi sektor publik tidak berpengaruh signifikan terhadap transparansi keuangan di Rumah Sakit Daerah Nunukan (t=0,175; p=0,862>0,05). Koefisien determinasi yang sangat rendah (R²=0,2%) menunjukkan bahwa variasi transparansi keuangan hampir seluruhnya dipengaruhi oleh faktor-faktor lain di luar implementasi akuntansi sektor publik. Dengan demikian, hipotesis 1 yang menyatakan berpengaruh signifikan ditolak. Implementasi Akuntansi Sektor Publik terhadap Akuntabilitas Keuangan, hasil uji-t menunjukkan bahwa implementasi akuntansi sektor publik berpengaruh signifikan terhadap akuntabilitas keuangan di Rumah Sakit Daerah Nunukan, dengan nilai signifikansi sebesar 0,005 (<0,05).
creator: Elisabeth Oka
creator: Nugraeni Nugraeni
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-01-04
publication date: 2026-01-04
volume: 10
number: 1
doi: 10.29040/jie.v10i1.18948

DAMPAK KUALITAS PELAYANAN PAJAK, PEMAHAMAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM
type: item
description: This study was conducted to determine the effect of tax service quality, tax understanding, and tax sanctions on MSME taxpayer compliance in Slahung District, Ponorogo for the 2021-2024 period. The population in this study were all MSME taxpayers in Slahung District, Ponorogo Regency, East Java. The analysis tool used was SPSS. SPSS output shows that tax service quality has a coefficient value of 0.111 with a significance value of 0.304, so this variable does not have a significant effect on MSME taxpayer compliance. The Effect of Tax Understanding (X2) on MSME Taxpayer Compliance (Y), the tax understanding variable shows a coefficient value of 0.324 with a significance value of 0.005, so it can be concluded that tax understanding has a significant and positive effect on taxpayer compliance. This finding also indicates that tax literacy remains a key factor driving MSME compliance. The Effect of Tax Sanctions (X3) on MSME Taxpayer Compliance (Y), based on a t-test, tax sanctions obtained a coefficient of 0.049 with a significance value of 0.667, thus having no significant effect on MSME taxpayer compliance. This condition indicates that existing sanctions have not provided a strong enough deterrent effect for taxpayers, or their implementation is not directly felt by some MSME actors.
creator: Juliedt Bunga Andarista
creator: Diana Airawaty
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-01-04
publication date: 2026-01-04
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19084

PENGARUH PERSEPSI KEADILAN PAJAK, KEWAJIBAN MORAL, DAN KEPERCAYAAN KEPADA PEMERINTAH TERHADAP KEPATUHAN WAJIB PAJAK UMKM
type: item
description: This study aims to determine the influence and analysis of perceptions of tax fairness, moral obligation, and trust in the government on MSME taxpayer compliance. This study uses quantitative research. The population in this study is all MSME actors who have a Taxpayer Identification Number (NPWP) in Sedayu sub-district in 2024. The analysis technique uses SPSS. The results of the study are obtained t-values ​​for perceptions of tax fairness of 3.628 > 2.001 and a significance value of 0.001 < 0.05. It can be concluded that perceptions of tax fairness have a positive effect on MSME taxpayer compliance. Therefore, the first hypothesis (H1) is accepted. Based on the results of the hypothesis test, the t-value for moral obligation is 1.850 < 2.001 and a significance value of 0.069 > 0.05. It can be concluded that moral obligation does not affect MSME taxpayer compliance. Therefore, the second hypothesis (H2) is rejected. And, based on the results of the hypothesis test, the calculated t-value for moral obligation was -1.141 < 2.001 and a significance value of 0.259 > 0.05. It can be concluded that trust in the government has no effect on MSME taxpayer compliance. Therefore, the third hypothesis (H3) is rejected.
creator: Tiara Sastianing Maharani
creator: Diana Airawaty
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-01-04
publication date: 2026-01-04
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19112

INTERNALISASI SPIRITUALITAS ISLAM DAN MAKNA KERJA TERHADAP KINERJA KARYAWAN: STUDI KOPERASI KARYAWAN PONDOK PESANTREN ASH-SHIDDIQY, KECAMATAN LAWANG, KABUPATEN MALANG
type: item
description: This study aims to examine the direct and indirect influence of Islamic Spirituality Internalization and Meaning of Work on Employee Performance within the unique context of the Ash-Shiddiqy Islamic Boarding School Employee Cooperative. The research issue centers on the significance of internal, non-material dimensions as drivers of superior performance, particularly in value-based organizations. Employing a quantitative explanatory design with a positivism paradigm, the study utilized a census approach (total sampling) involving all 118 employees and teachers. Data analysis, conducted through Path Analysis, revealed that Islamic Spirituality Internalization positively and significantly affects the Meaning of Work (P=0.000) and has a significant direct influence on Employee Performance (P=0.000). Furthermore, the Meaning of Work was proven to have a positive and significant effect on Employee Performance (P=0.001). The key finding is the acceptance of the mediation hypothesis, confirming that the Meaning of Work effectively mediates the relationship between Islamic Spirituality Internalization and Employee Performance. In conclusion, the management's reinforcement of religious values (Tawhid and Amanah) can enhance Employee Performance both directly and indirectly by increasing spiritual purpose and meaning in their work, affirming the relevance of value-based HRM theories in a religious setting. Keywords: Islamic Spirituality Internalization, Meaning of Work, Employee Performance.
creator: Lina Kartikaningrum
creator: Arien Anjar Puspitosari Suharso Anjar P soeharso
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-01-21
publication date: 2026-01-21
volume: 10
number: 1
doi: 10.29040/jie.v10i1.18538

ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI STRUKTUR MODAL (Studi Empiris di Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2020 - 2023)
type: item
description: This study aims to examine how profitability, asset structure, liquidity, company size, sales growth, and business risk affect capital structure. The object of this study is manufacturing companies listed on the Indonesia Stock Exchange in the period 2020-2023. The research sample consisted of 142 companies selected through a purposive sampling method, so that the total data used was 568, calculated from 142 companies multiplied by 4 years of research. After removing 37 outlier data, the amount of data analyzed was 531. The analysis techniques used included multiple linear regression and simple linear regression with the help of SPSS 21 software. The results of the study revealed that profitability, asset structure, liquidity, and business risk had a negative effect on capital structure. Meanwhile, company size and sales growth did not affect capital structure. Keywords : Capital Structure, Profitability, Liquidity, Firm Size, and Sales Growth
creator: Anastasya Nursiva Yuniar
creator: Widi Hariyanti
creator: Yunus Harjito
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-01-18
publication date: 2026-01-18
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19155

PERAN KEBIJAKAN DIVIDEN DALAM MEMODERASI PENGARUH KEBIJAKAN UTANG DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN
type: item
description: Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan utang dan profitabilitas terhadap nilai perusahaan, dengan kebijakan dividen sebagai variabel moderasi. Studi ini dilakukan pada industri manufaktur yang terdaftar di Bursa Efek Indonesia dalam periode 2019-2023. Dengan menerapkan pendekatan kuantitatif dan jenis datanta Adalah data sekunder sedangkan pengumpulan data melalui dokumentasi meliputi data laporan keuangan dan informasi pasar untuk menganalisis hubungan antar variabel. Alat analisis yang digunakan menggunakan Moderated Regression Analysis (MRA), didukung e-Views 13. Hasil penelitian menunjukkan bahwa kebijakan utang berpengaruh negatif dan signifikan terhadap nilai perusahaan, yang mengindikasikan bahwa penggunaan utang yang tinggi dapat menurunkan valuasi perusahaan. Sebaliknya, profitabilitas terbukti memiliki dampak positif dan signifikan terhadap nilai perusahaan, mencerminkan pentingnya kinerja laba dalam menarik minat investor. Selain itu, kebijakan dividen memperlemah pengaruh kebijakan utang dan profitabilitas terhadap nilai perusahaan, menandakan bahwa keputusan distribusi dividen dapat mempengaruhi cara investor menilai kinerja dan potensi perusahaan. Implikasi penelitian ini dapat memberikan wawasan bagi manajemen perusahaan dalam merumuskan strategi finansial yang lebih baik untuk meningkatkan nilai perusahaan di pasar yang kompetitif.
creator: Alni Rahmawati
creator: Wita Apria Cahyani
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-01-06
publication date: 2026-01-06
volume: 10
number: 1
doi: 10.29040/jie.v10i1.18738

RESILIENSI BANK UMUM DI TENGAH KETIDAKPASTIAN EKONOMI GLOBAL
type: item
description: Global economic uncertainty caused by financial crises, geopolitical shifts, and market fluctuations has a significant impact on the stability of the banking system. This study aims to analyze the resilience of commercial banks in Indonesia in responding to these external pressures by examining factors that influence financial performance and credit risk. The research employs a quantitative descriptive analysis with a population consisting of 105 commercial banks operating in Indonesia. The findings indicate that risk management plays a crucial role in identifying, measuring, and managing risks associated with global economic uncertainty. Banks must maintain a strong commitment to credit quality, including credit portfolio monitoring, risk assessment, and the management of non-performing loans (NPLs). Credit portfolio diversification is essential for reducing exposure to specific credit risks and enhancing income stability. Ensuring adequate liquidity is also vital to cope with potential liquidity pressures arising from uncertain conditions. Moreover, increasing investment in technology and innovation is necessary to improve operational efficiency, enhance customer experience, and develop new products that meet changing market demands. Compliance with evolving regulations related to global economic uncertainty is important to ensure adherence to applicable legal requirements. Transparent communication with stakeholders including customers, investors, and regulators is needed to build trust and strengthen relationships. The significant growth in third-party funds (DPK) indicates that banks can effectively attract public deposits, which can be utilized to support economic activities through lending. Therefore, strong DPK growth serves as a positive indicator of the intermediation function of conventional commercial banks and contributes substantially to overall economic growth.
creator: Nurimansyah Setivia Bakti
creator: Mohammad Sofyan
creator: Handaru Agnyana
creator: Umul Wahrul Anwar
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-01-29
publication date: 2026-01-29
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19166

ANALISIS FAKTOR KEADILAN PAJAK, SISTEM PERPAJAKAN DAN TEKNOLOGI INFORMASI PERPAJAKAN: STUDI PERSEPSI ETIKA ATAS TAX EVASION
type: item
description: Tax evasion menjadi permasalahan yang menjadi perhatian serius bagi pemerintah dan otoritas pajak di Indonesia, karena mempengaruhi pendapatan negera. Penanganannya memerlukan integrasi antara reformasi kebijakan pajak, transparansi dan monitoring serta edukasi dan penegakan hukum melalui pendekatan komunikasi yang tepat sasaran, serta peningkatan kapasitas aparat pajak. Penelitian ini bertujuan untuk menganalisis beberapa faktor keadilan pajak, sistem perpajakan, teknologi dan informasi perpajakan terhadap pandangan etis mahasiswa akuntansi terhadap tax evasion. Studi ini menggunakan kuisioner untuk pengumpulan data melalui sampel 340 mahasiswa program studi akuntansi, yang telah menyelesaikan mata kuliah perpajakan. Metode analisis menggunakan metode SEM PLS. Hasil penelitian ini memberikan bukti bahwa Teknologi informasi perpajakan berpengaruh positif terhadap persepsi mahasiswa terhadap etika atas tax evasio, namun keadilan pajak dan sistem perpajakan tidak berpengaruh terhadap persepsi mahasiswa mengenai etika atas tax evasion. Hasil studi ini merekomendasikan untuk meningkatan kapasitas dan transparansi administrasi perpajakan, serta edukasi dan penegakan hukum yang lebih efektif untuk mengurangi pengelakan dan meningkatkan penerimaan pajak demi keberlanjutan fiskal negara. Kata Kunci : Tax Evasion, Keadilan Pajak, Sistem Perpajakan, Teknologi Informasi Perpajakan, Persepsi Mahasiswa
creator: Hardini Ariningrum
creator: Iing Lukman
creator: Mulyani
creator: Fitri Laelani Aryana
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-01-16
publication date: 2026-01-16
volume: 10
number: 1
doi: 10.29040/jie.v10i1.18854

PENGARUH KELENGKAPAN PRODUK DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN PADA PT. SULO RANTEPAO TORAJA UTARA
type: item
description: This study aims to determine and analyze the effect of product completeness (X1) and service quality (X2) on purchasing decisions at PT. Sulo Rantepao, North Toraja. The research employs a quantitative approach using multiple linear regression analysis. Data were collected through the distribution of questionnaires to 97 respondents. The results show that, partially, the product completeness variable (X1) does not have a significant effect on purchasing decisions, as indicated by a significance value of 0.099 > 0.05 and a t-value of 1.667 < the t-table value of 1.985. Meanwhile, the service quality variable (X2) is proven to have a positive and significant effect on purchasing decisions, with a significance value of 0.00 < 0.05 and a t-value of 8.540 > the t-table value of 1.985. Simultaneously, product completeness (X1) and service quality (X2) have a significant effect on purchasing decisions (Y), as evidenced by a significance value of 0.00 < 0.05 and an F-value of 77.331 > the F-table value of 3.09. The R-squared value of 0.614 indicates that the two independent variables are able to explain 61.4% of the variation in purchasing decisions, while the remaining 38.6% is influenced by other variables outside this study. Keywords: Product Assortment Completeness, Service Quality, Purchasing Decision, Multiple Linear Regression
creator: Antasya Eka Putri Eka Putri
creator: Abedneigo C. Rambulangi
creator: Lisa. K. Wibisono
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-02-09
publication date: 2026-02-09
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19236

PENGARUH DISIPLIN KERJA, MOTIVASI KERJA, KEMAMPUAN KERJA, DAN PENGALAMAN KERJA TERHADAP KINERJA PEGAWAI DINAS KESEHATAN KABUPATEN LUWU TIMUR
type: item
description: This study aims to: (1) test and analyze the influence of work discipline, work motivation, work ability, and work experience on employee performance at the East Luwu Regency Health Office; (2) test and analyze the simultaneous (joint) influence of work discipline, work motivation, work ability, and work experience on employee performance at the East Luwu Regency Health Office. The research was conducted at the East Luwu Regency Health Office. The population consisted of 126 individuals. The research method employed was observation. The data types used were both qualitative and quantitative. Data sources included primary and secondary data. The analysis methods comprised descriptive analysis, correlation coefficient, and validation testing using simple correlation, processed with IBM SPSS software. The hypothesis testing results indicate that: (1) work discipline has a positive influence on employee performance; (2) work motivation has a positive influence on employee performance; (3) work ability has a positive influence on employee performance; (4) work experience has a positive influence on employee performance; (5) the four variables simultaneously have a positive influence on employee performance at the East Luwu Regency Health Office. Keywords : Discipline, Motivation, Ability, Experience, Performance, Health Office
creator: Santi Sappaile
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-02-05
publication date: 2026-02-05
volume: 10
number: 1
doi: 10.29040/jie.v10i1.18919

BEHAVIOR OF ACCESSING ARTIFICIAL INTELLIGENCE (AI) CONTENT IN INDONESIA: DESCRIPTIVE ANALYSIS BASED ON APJII 2025 SECONDARY DATA
type: item
description: This study aims to describe Indonesian internet users' behavior in accessing Artificial Intelligence (AI) content, using secondary data from the 2025 Indonesian Internet Profile Survey conducted by the Indonesian Internet Service Providers Association (APJII). The research adopts a descriptive design, without hypothesis testing or inferential statistics. Data are taken as reported by APJII in the form of percentages and charts, then interpreted through descriptive–narrative analysis. The results indicate a clear gap between high national internet penetration and relatively low AI adoption; only a minority of respondents report using AI, while the majority have not yet engaged with it. Among AI users, educational purposes represent the most common use, followed by entertainment, whereas virtual assistant and productivity functions remain limited. For non-users, the main reasons are not knowing what AI is, not knowing how to use it, and perceiving no need for AI. AI usage is also concentrated among younger generations, particularly Generation Z. The novelty of this study lies in constructing a national descriptive map of AI content access behavior based on APJII’s 2025 AI module, and interpreting it within the framework of digital consumer behavior and AI literacy.
creator: Meykel Djuuna
creator: Fricy Rumintjap
creator: Benhard Lanto
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-02-10
publication date: 2026-02-10
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19034

TEKANAN, SISTEM PENGENDALIAN INTERNAL, BUDAYA ORGANISASI, KOMPETENSI, GAYA KEPEMIMPINAN, PERILAKU TIDAK ETIS TERHADAP POTENSI FRAUD DANA DESA DI KABUPATEN BOYOLALI
type: item
description: This study aims to determine the influence of pressure, internal control systems, organizational culture, competence, leadership style, and unethical behavior on the potential for village fund fraud in Boyolali Regency. Using a quantitative approach, data were collected from a sample of village officials through convenience sampling techniques. The data were analyzed using multiple regression analysis. The results of the study indicate that pressure has a positive influence on the potential for village fund fraud; internal control systems have a significant negative influence on the potential for village fund fraud; organizational culture does not have a significant influence on the potential for village fund fraud; competence has a negative influence on the potential for village fund fraud; leadership style has no influence on the potential for village fund fraud; and unethical behavior has a positive influence on the potential for village fund fraud.
creator: Alfian Indra Ningrum
creator: Banu Witono
creator: Zulfikar
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-01-27
publication date: 2026-01-27
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19100

URGENSI PEMASARAN DIGITAL DALAM MENINGKATKAN DAYA BELI KONSUMEN TERHADAP PRODUK USAHA MIKRO, KECIL DAN MENENGAH ( UMKM ) DI KABUPATEN OKU TIMUR
type: item
description: This study examines the crucial role of marketing in increasing sales turnover of Micro, Small, and Medium Enterprises (MSMEs) in East OKU Regency. This article outlines effective marketing strategies, including the implementation of digital marketing, branding, appropriate pricing strategies, and the role of promotions in increasing consumer purchasing power. A literature review found that implementing appropriate digital marketing strategies can significantly increase MSME visibility and optimize their sales performance. The results indicate that by utilizing social media platforms, MSMEs can reach a wider market, strengthen interactions with consumers, and create new business opportunities, and are known to experience turnover increases of up to 50%. This study also highlights the importance of government support and collaborative efforts to improve MSME access to marketing training and information. It is hoped that this article will provide useful insights for MSMEs and relevant local stakeholders to develop more effective and sustainable marketing strategies in an effort to support the ongoing digital transformation of MSMEs. Keywords : Digital Marketing, Purchasing Power, MSMEs
creator: Winda Feriyana
creator: Agus Setiawati
creator: Tedy Haryadi
creator: Teti Liana
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-01-20
publication date: 2026-01-20
volume: 10
number: 1
doi: 10.29040/jie.v10i1.18202

PENGARUH LITERASI KEUANGAN, PENDAPATAN (UANG SAKU), DAN TEMAN SEBAYA TERHADAP PERILAKU KEUANGAN MAHASISWA MERCU BUANA YOGYAKARTA
type: item
description: This study was conducted to determine and analyze the influence of financial literacy, income (pocket money), and peer influence on the financial behavior of Mercu Buana Yogyakarta students. The population in this study were all active students of Mercu Buana Yogyakarta University (UMBY) in the current academic year. The sampling technique used in this study was purposive sampling. The selected respondents were active students of Mercu Buana Yogyakarta University in at least their third semester, aged 18–25 years, and who regularly received pocket money from their parents, scholarships, or other sources of income. The data analysis technique used SPSS. The results of the study showed that financial literacy had a positive and significant effect on student financial behavior. Income (pocket money) had a positive and significant effect on student financial behavior. Peer influence had a positive and significant effect on student financial behavior. The data were declared normal, free from multicollinearity, and did not exhibit heteroscedasticity, so valid multiple linear regression analysis was used to draw conclusions in this study.
creator: Ekayuni Vitriani Hartati
creator: Nugraeni Nugraeni
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-01-04
publication date: 2026-01-04
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19126

UNDERSTANDING THE FORMATION OF BOARDING HOUSE RENT PRICES: RESEARCHING THE PERSPECTIVES OF OWNERS AND TENANTS AROUND THE CAMPUS OF UNIVERSITAS KRISTEN INDONESIA PAULUS
type: item
description: This study aims to thoroughly analyze the factors considered, tenants' perceptions, and strategies used by boarding house owners in setting rental prices. It employs a qualitative approach with a case study method. Data were collected through in-depth interviews with two boarding house owners and six tenants, as well as through direct observation of the boarding houses' facilities, services, and environments. The findings indicate that the main factors influencing rental prices are tenant comfort, facility completeness, cleaning services, security, parking availability, and strategic location. There are differences in the emphasis on price-determining factors between the two owners: Kinawa focuses more on comfort and location, while Otomona emphasizes complete facilities, cleaning services, and parking. Tenants generally perceive rental prices positively, considering them aligned with the facilities and services received. The owners’ strategies for setting prices include conducting market surveys, implementing an “open-close boarding house” system, and utilizing social media for promotion. This study also reveals that boarding house rental prices are determined by a combination of economic factors, varying managerial strategies among owners, and tenants’ perceived value.
creator: Arliana Lenong
creator: Oktaviara Bunga
creator: Eva Ulandari
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-01-10
publication date: 2026-01-10
volume: 10
number: 1
doi: 10.29040/jie.v10i1.18663

Customer Knowledge dan Customer Intimacy: Pengaruhnya Terhadap Repurchase Intention dan Customer Loyalty
type: item
description: This study aims to test a conceptual model and investigate the role of customer intimacy and repurchase intention in the relationship between customer knowledge and customer loyalty with a focus on the study on Islamic banking customers in Indonesia. This study uses a quantitative approach. The sample in this study is Bank Syariah Indonesia customers taken at the Yogyakarta branch service unit. Sampling was done using non-probability sampling with purposive sampling techniques. The number of samples studied was 210 respondents who were customers of Bank Syariah Indonesia. Before conducting data analysis, research instruments are first tested, namely validity and reliability tests, all test results are declared valid and reliable. Data analysis and hypothesis testing using Structural Equation Modelling with AMOS (Amos Graph) software. The results of the study show that customer knowledge has a significant positive effect on customer loyalty, customer intimacy and repurchase intention. Empirical testing in this study also found that customer intimacy had a significant positive effect on repurchase intention and customer loyalty.
creator: Hasnah Rimiyati
creator: Nuryakin
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-01-28
publication date: 2026-01-28
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19159

PENGARUH STRATEGI PROMOSI, PERSEPSI DAN FLUKTUASI HARGA EMAS TERHADAP KEPUTUSAN NASABAH MENGGUNAKAN PRODUK CICIL EMAS SOLEH PADA BANK MUAMALAT: (Studi Kantor Cabang Bank Muamalat Karanganyar)
type: item
description: The most number of expansion Islamic banking in Indonesia encourages financial institutions to innovate in offering investment products based on real assets such as gold instalment schemes. In this context, Bank Muamalat as the first Islamic Bank in country, introduced the Solusi Emas Hijrah (SOLEH) product as an alternative for customers who want to own gold gradually in accordance with sharia principles. This research aims to reveal what strategies will be used by banks to get consumers, because almost all Islamic banks also offer similar products. The result showed the influence of Promotion Strategy, Perception, and Gold Price Fluctuations on Customer Decisions to Use the Gold Installment Product, Solusi Emas Hijrah (SOLEH) at Bank Muamalat is positive and significant.
creator: Annisa Griseldawati
creator: Agung Abdullah
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-01-04
publication date: 2026-01-04
volume: 10
number: 1
doi: 10.29040/jie.v10i1.18811

Peran Strategic Entrepreneurship dalam Memediasi Pengaruh Strategic Agility dan Resource Bricolage terhadap Business Performance pada Industri Hotel di Wilayah Kepulauan
type: item
description: The non-star hotel industry in island regions faces significant challenges due to dynamic business environments, increasing competition, and limited resources. These conditions require business actors to possess strategic adaptability and creativity in utilizing resources to sustain business performance. This study aims to analyze the effects of strategic agility and resource bricolage on business performance, with strategic entrepreneurship serving as a mediating variable in non-star hotels in the Bangka Belitung Islands Province. This research employs a quantitative approach with an explanatory research design. The research population consists of non-star hotels, with respondents at the managerial, owner, or senior staff levels. The sample was determined using the Slovin formula, while data analysis was conducted using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results indicate that strategic agility has a positive and significant effect on business performance as well as on strategic entrepreneurship. Resource bricolage does not have a significant direct effect on business performance but has a positive and significant effect on strategic entrepreneurship. Furthermore, strategic entrepreneurship has a positive and significant effect on business performance. Mediation analysis shows that strategic entrepreneurship partially mediates the relationship between strategic agility and business performance. These findings suggest that improving the business performance of non-star hotels depends not only on adaptive capabilities and creative resource utilization but also on the organization’s ability to translate these capabilities into strategic entrepreneurial practices.
creator: Indah Noviyanti
creator: Ryand Daddy Setiawan
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-01-13
publication date: 2026-01-13
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19202