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: OPTIMALISASI TRANSFORMASI DIGITAL PAJAK DALAM MENDORONG UMKM KREATIF DI TORAJA UTARA
items: Customer Knowledge dan Customer Intimacy: Pengaruhnya Terhadap Repurchase Intention dan Customer Loyalty
items: STRATEGI KEWIRAUSAHAAN KEDAI KOPI DI KOTA MANADO DALAM MEMBANGUN LOYALITAS PELANGGAN : STUDI KUALITATIF PADA PENGALAMAN PELANGGAN
items: ETHICAL LEADERSHIP, MANAGERIAL TRUST, AND PSYCHOLOGICAL WELL-BEING AS DRIVERS OF ORGANIZATIONS
items: EKSPLORASI FAKTOR-FAKTOR SOSIAL KOGNITIF YANG MEMPENGARUHI NIAT BERKARIR SEBAGAI AKUNTAN DI KALANGAN SISWA SEKOLAH MENENGAH
items: PENGARUH MOTIVASI KERJA DAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA KARYAWAN PADA PT BUDI KARYA MAJU
items: MAPPING GLOBAL RISKS FOR THE NEXT FIVE YEARS (2026–2030): AN INTEGRATED VUCA–PESTEL FRAMEWORK FOR CROSS-INDUSTRY STRATEGIC RESILIENCE
items: PENGARUH KELENGKAPAN PRODUK DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN PADA PT. SULO RANTEPAO TORAJA UTARA
items: PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP KINERJA KEUANGAN PEMERINTAH KOTA SALATIGA DENGAN AUDIT INTERNAL SEBAGAI PEMODERASI
items: DAMPAK KUALITAS PELAYANAN PAJAK, PEMAHAMAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM
items: https://www.jurnal.stie-aas.ac.id/index.php/jie/article/view/19303
items: INTERNALISASI SPIRITUALITAS ISLAM DAN MAKNA KERJA TERHADAP KINERJA KARYAWAN: STUDI KOPERASI KARYAWAN PONDOK PESANTREN ASH-SHIDDIQY, KECAMATAN LAWANG, KABUPATEN MALANG
items: PERAN MODERASI SUBJECTIVE NORMS PADA HUBUNGAN ATTITUDE DAN INTENTION TO SHARE KNOWLEDGE DALAM SISTEM PENGELOLAAN SDM PERGURUAN TINGGI
items: Analisis Customer Review dan Rating Produk : Keputusan Pembelian Konsumen Shopee
items: PERAN KEBIJAKAN DIVIDEN DALAM MEMODERASI PENGARUH KEBIJAKAN UTANG DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN
items: https://www.jurnal.stie-aas.ac.id/index.php/jie/article/view/19114
items: EXPLORATION OF FACTORS INFLUENCING CONSUMER PREFERENCES IN PRODUCT SELECTION: A MASLAHAH PERSPECTIVE
items: ANALISIS FAKTOR KEADILAN PAJAK, SISTEM PERPAJAKAN DAN TEKNOLOGI INFORMASI PERPAJAKAN: STUDI PERSEPSI ETIKA ATAS TAX EVASION
items: PENGARUH MODAL USAHA, LITERASI KEUANGAN, DAN KUALITAS LAPORAN KEUANGAN TERHADAP KEBERLANJUTAN UMKM DI DESA WISATA KREBET SENDANGSARI PAJANGAN BANTUL
items: ANALISIS KOMPARATIF TINGKAT PENGANGGURAN TERBUKA (TPT) WILAYAH PERKOTAAN PROVINSI SULAWESI UTARA
items: OPTIMALISASI DANA ZAKAT BAZNAS KOTA SURABAYA TERHADAP BIAYA PENDIDIKAN UNTUK MENURUNKAN ANGKA PUTUS SEKOLAH DI KOTA SURABAYA
items: https://www.jurnal.stie-aas.ac.id/index.php/jie/article/view/19195
items: PERAN PIALANG ASURANSI DALAM PENYELESAIAN SENGKETA WANPRESTASI PERUSAHAAN ASURANSI BERDASARKAN PRINSIP PERLINDUNGAN KONSUMEN
items: PENGARUH IMPLEMENTASI AKUNTANSI SEKTOR PUBLIK TERHADAP TRANSPARANSI DAN AKUNTABILITAS KEUANGAN RSUD KABUPATEN NUNUKAN
items: LOYALITAS KARYAWAN DITINJAU DARI LINGKUNGAN, BUDAYA, MOTIVASI KERJA PADA PERUSAHAAN PERSEORANGAN HARUN KONSTRUKSI DI SUKOHARJO
items: INTEGRATING CRIMINAL LAW ENFORCEMENT AND THE CIVIL VALIDITY OF SMART CONTRACTS: A LEGAL ANALYSIS OF CRYPTO-ASSET-BASED SCAMMING CRIMES IN INDONESIA
items: PENGARUH CELEBRITY ENDORSEMENT DAN BRAND IMAGE TERHADAP KEPUTUSAN PEMBELIAN BRAND EIGER
items: IMPLEMENTATION OF A DATA SECURITY SYSTEM USING ENCRYPTION METHODS ON WEB-BASED DATA
items: MENGUJI RELEVANSI TEORI JEAN PIAGET TERHADAP PERKEMBANGAN BERPIKIR OPERASIONAL KONKRET ANAK SEKOLAH DASAR DI ERA MODERN
items: DYNAMICS OF EMPLOYEE VOICE, OCB, AND CONFLICT RESOLUTION ON EMPLOYEE RETENTION IN PRIVATE
items: Evaluating E-Banking Service Quality and Development Strategies Using the PIESCES and SWOT Frameworks: A Case Study of Commercial Banks in Indonesia
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: PENGARUH STRUKTUR MODAL, PENGUNGKAPAN EMISI KARBON DAN, BIAYA LINGKUNGAN TERHADAP KINERJA KEUANGAN
items: URGENSI LEGALITAS USAHA BAGI USAHA MIKRO, KECIL DAN MENENGAH (UMKM) DI KABUPATEN OGAN KOMERING ULU
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: PENGARUH PERSEPSI KORUPSI PAJAK, MOTIVASI PAJAK, DAN INSENTIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KABUPATEN BANTUL, PROVINSI DIY
items: KINERJA KARYAWAN DITINJAU DARI KEDISIPLINAN KOMPENSASI DAN INTEGRITAS PADA KANTOR KSPPS BMT SAKINAH SUKOHARJO
items: PENGARUH KEPUASAN KERJA DAN IKLIM ORGANISASI TERHADAP KINERJA PEGAWAI PADA DINAS TRANSMIGRASI DAN TENAGA KERJA KABUPATEN LUWU TIMUR
items: Stock Return Behavior and Its Fundamental Determinants: An Empirical Study in the COVID-19 Era
items: PENGARUH TARIF PAJAK, MEKANISME PEMBAYARAN PAJAK, SANKSI PAJAK DAN KESADARAN MEMBAYAR PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA PATI
items: DYNAMICS OF EMOTIONAL INTELLIGENCE, SELF-EFFICACY, AND PSYCHOLOGICAL EMPOWERMENT IN ENHANCING HOSPITAL HEALTHCARE WORKERS’ WORK ENGAGEMENT
items: Peran Strategic Entrepreneurship dalam Memediasi Pengaruh Strategic Agility dan Resource Bricolage terhadap Business Performance pada Industri Hotel di Wilayah Kepulauan
items: https://www.jurnal.stie-aas.ac.id/index.php/jie/article/view/19489
items: BEHAVIOR OF ACCESSING ARTIFICIAL INTELLIGENCE (AI) CONTENT IN INDONESIA: DESCRIPTIVE ANALYSIS BASED ON APJII 2025 SECONDARY DATA
items: FREE OCR IMPLEMENTATION WITH GOOGLE CLOUD VISION AND TELEGRAM FOR ACCOUNTING APPLICATIONS
items: PERAN FLASH SALES, HARGA DAN TRUST DALAM MEMBENTUK KEPUTUSAN PEMBELIAN ONLINE: STUDI PADA PENGGUNA APLIKASI SHOPEE
items: https://www.jurnal.stie-aas.ac.id/index.php/jie/article/view/19085
items: PERLINDUNGAN HUKUM TERHADAP PELAKU USAHA MIKRO DALAM EKOSISTEM BISNIS DAERAH TAMBANG: STUDI KUALITATIF DI KABUPATEN BERAU
items: PENGARUH MOTIVASI, DISIPLIN DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI DIKANTOR SATUAN POLISI PAMOMG PRAJA (SATPOL PP) KOTA BOGOR
items: TEKANAN, SISTEM PENGENDALIAN INTERNAL, BUDAYA ORGANISASI, KOMPETENSI, GAYA KEPEMIMPINAN, PERILAKU TIDAK ETIS TERHADAP POTENSI FRAUD DANA DESA DI KABUPATEN BOYOLALI
items: PENERAPAN AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI KELURAHAN WURYOREJO KECAMATAN WONOGIRI
items: PENGARUH STRATEGI MEDIA SOSIAL TERHADAP PENINGKATAN PENGUNJUNG DENGAN GOOGLE REVIEW SEBAGAI VARIABEL INTERVENING
items: https://www.jurnal.stie-aas.ac.id/index.php/jie/article/view/19125
items: PENGARUH KEDISIPLINAN DAN PELATIHAN KERJA TERHADAP KINERJA KARYAWAN INDOMOBIL PLAZA ACEH
items: IMPLIKASI PEMBIAYAAN KUR TERHADAP PENGEMBANGAN UMKM DI KECAMATAN MAKALE
items: Analisis Gap antara Literasi dan Inklusi Keuangan di Provinsi Kepulauan Bangka Belitung
items: ANALISIS PREFERENSI PLATFROM E-COMMERCE DAN PERILAKU BELANJA KONSUMEN DIGITAL LINTAS GENERASI DI PASAR INDONESIA
items: PENGARUH DISIPLIN KERJA, MOTIVASI KERJA, KEMAMPUAN KERJA, DAN PENGALAMAN KERJA TERHADAP KINERJA PEGAWAI DINAS KESEHATAN KABUPATEN LUWU TIMUR
items: Mitigasi Green Skepticism pada Konsumen Kopi Spesialti di Manado: Peran Multidimensi Transparansi Rantai Pasok dengan Mediasi Perceived Brand Authenticity
items: SNAP-Based Open Ecosystem Banking Business Model: An IMRAD Framework for Scalability, Fintech Collaboration, and API Monetization
items: GREEN INNOVATION DAN WASTE MANAGEMENT: FAKTOR KUNCI BUSINESS SUSTAINABILITY UMKM
items: PENGARUH DISIPLIN KERJA DAN BUDAYA SEKOLAH TERHADAP KINERJA GURU SMP N 1 LASEM
items: https://www.jurnal.stie-aas.ac.id/index.php/jie/article/view/19083
items: https://www.jurnal.stie-aas.ac.id/index.php/jie/article/view/19292
items: PERSPEKSTIF HARGA SAHAM : ANALISA FUNDAMENTAL DAN OPTIMALISASI NILAI PERUSAHAAN
items: DIGITAL LEADERSHIP TRANSFORMATION AND INNOVATIVE BEHAVIOR IN IMPROVING INTRAPRENEURSHIP INTENTION AND JOB PERFORMANCE IN ISLAMIC FINANCIAL INSTITUTION
items: Social Media Marketing, Customer Engagement, Influencer Trust Dan Digital Experience : Keputusan Pembelian Generasi Z
items: ANALISIS KINERJA PEGAWAI PADA SEKRETARIAT DPRD KABUPATEN OGAN KOMERING ULU TIMUR
items: PENGARUH PERSEPSI KEADILAN PAJAK, KEWAJIBAN MORAL, DAN KEPERCAYAAN KEPADA PEMERINTAH TERHADAP KEPATUHAN WAJIB PAJAK UMKM
items: IMPLEMENTASI SISTEM UJRAH AL-MUSAMMA PADA PEKERJA PERUSAHAAN PERKEBUNAN SAWIT PT FAJAR BAIZURY & BROTHER DITINJAU DARI ETIKA HUKUM EKONOMI SYARIAH
items: MODEL TRANSFORMASI DIGITAL PENGADAAN BARANG/JASA PEMERINTAH YANG EFEKTIF DAN EFISIEN DALAM RANGKA MEWUJUDKAN GOOD GOVERNANCE
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 LINGKUNGAN KERJA FISIK DALAM MENDORONG KINERJA KARYAWAN: STUDI KUALITATIF PADA BRILLIANT BRAIN INDONESIA MENGGUNAKAN TOOL FOR OBSERVING WORKSITE ENVIRONMENTS (TOWE)

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

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

STRATEGI KEWIRAUSAHAAN KEDAI KOPI DI KOTA MANADO DALAM MEMBANGUN LOYALITAS PELANGGAN : STUDI KUALITATIF PADA PENGALAMAN PELANGGAN
type: item
description: This study examines how coffee shop entrepreneurs in Manado build customer loyalty through entrepreneurial strategies reflected in customer experience. Using a qualitative multiple-case study design, data were collected from selected local coffee shops in Manado through semi-structured interviews with owners/managers, key staff, and loyal customers, complemented by on-site observations and document reviews (menus, promotions, social media content, and online reviews). The analysis employed thematic coding to identify recurring patterns linking entrepreneurial decisions—such as product and service innovation, atmosphere-based differentiation, pricing and bundling, digital marketing practices, and community engagement—to key dimensions of customer experience (product consistency, service interaction, comfort, perceived value, and social ambience). The findings indicate that loyalty is primarily strengthened when value propositions are consistently delivered across daily operations, supported by responsive service and credible digital presence. Community-based activities and collaborations further enhance emotional attachment and word-of-mouth, while operational inconsistency and overreliance on key personnel weaken repeat visits. This research contributes to entrepreneurship and service management literature by contextualizing loyalty formation in an urban local-coffee-shop setting and offers practical insights for small business owners to design experience-driven strategies that sustain repeat patronage.
creator: Lidya Djuwita Pratiwi Canon
creator: Injilia Wulan Gratia Wua
creator: Fitayantri Tamau
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-02-19
publication date: 2026-02-19
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19422

ETHICAL LEADERSHIP, MANAGERIAL TRUST, AND PSYCHOLOGICAL WELL-BEING AS DRIVERS OF ORGANIZATIONS
type: item
description: In the ever-changing education sector, employee extra-role behavior has become a crucial element for organizational sustainability. This study aims to examine the effect of ethical leadership on Organizational Citizenship Behavior (OCB) by involving trust in management and psychological well-being as mediating variables. Using a quantitative approach and replication design, this study was conducted among employees of Islamic Educational Institutions in Cilacap Regency through a survey of 225 respondents selected using purposive sampling. Data processing was carried out using SEM-PLS to test the direct and indirect relationships between variables. The results show that ethical leadership has a positive influence on OCB, and this influence is strengthened through the role of trust in management and psychological well-being. These findings confirm that leaders who act as moral role models can build trust, create healthier psychological conditions, and ultimately encourage employee prosocial behavior. Practically, this study recommends strengthening an ethical leadership culture, increasing transparent communication, and programs that support psychological well-being to foster sustainable OCB. Furthermore, further research is recommended to expand the context and add other variables that influence the dynamics of work behavior.
creator: Fatmah Bagis
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-02-28
publication date: 2026-02-28
volume: 10
number: 1
doi: 10.29040/jie.v10i1.18933

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

PENGARUH MOTIVASI KERJA DAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA KARYAWAN PADA PT BUDI KARYA MAJU
type: item
description: Effectiveness and efficiency are requirements for all organisations, in which human resource management plays a key role. Well-managed human resources will support the achievement of organisational goals. In this case, job satisfaction is a determining factor that increases employee enthusiasm, morale, discipline, and performance. This study aims to analyse the influence of work motivation and work environment on employee satisfaction at PT Bud Karya Maju. Using a saturated sampling method on 50 respondents and multiple linear regression analysis, the results of the study prove that work motivation and environment have a positive and significant influence on job satisfaction. Keywords : employee job satisfaction, work environment, and work motivation
creator: Budiyono
creator: Suprihati
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-02-27
publication date: 2026-02-27
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19469

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

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 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

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

https://www.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

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

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

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

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

https://www.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

EXPLORATION OF FACTORS INFLUENCING CONSUMER PREFERENCES IN PRODUCT SELECTION: A MASLAHAH PERSPECTIVE
type: item
description: Maslahah, a fundamental concept in Islamic economics, emphasizes on general welfare and mutual benefit. This article explores the factors that influence Muslim consumers' preferences in their daily product selection from the perspective of maslahah. The approach carried out is content analysis by examining 10 relevant studies related to consumer preferences. The main factors found include product attributes, price, quality, and religious values such as halal awareness and halal labeling. The results of the study show that consumer preferences are not only driven by material factors such as price and quality, but also influenced by spiritual and social factors related to sharia principles. Muslim consumers tend to be more selective in their product selection, ensuring that the products they choose are in accordance with halal and thayyib (good and beneficial) principles. The implementation of the maslahah concept includes a balance between personal benefits and social and environmental benefits. The study also found that while halal labels are recognized as an important element, other factors such as price, ease of access, and trust in the manufacturer also have an influence on purchasing decisions. Muslim consumers tend to consider more than just the halalness of the product, but also the convenience and comfort in daily use. Muslim consumer preferences reflect the close link between material needs and religious demands. This article also provides important insights for the development of products and services that are in line with the principles of maslahah in Islamic economics.
creator: Ismail
creator: Salisa Amini
creator: Isnaini Harahap
creator: Muhammad Ridwan
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-02-24
publication date: 2026-02-24
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19377

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 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

ANALISIS KOMPARATIF TINGKAT PENGANGGURAN TERBUKA (TPT) WILAYAH PERKOTAAN PROVINSI SULAWESI UTARA
type: item
description: The Open Unemployment Rate (OUR) in urban areas is an important indicator for assessing labor market dynamics and regional economic resilience, particularly in the post–COVID-19 period. This study aims to analyze the level and trends of the Open Unemployment Rate, compare unemployment differences across cities, and examine the factors influencing variations in urban unemployment in North Sulawesi Province. The study employs a quantitative descriptive–comparative approach using official secondary data from Statistics Indonesia (BPS) for the 2020–2024 period, covering the cities of Manado, Bitung, Tomohon, and Kotamobagu. The analytical methods include trend analysis and interregional comparison. The results indicate that unemployment rates in all cities have generally declined alongside economic recovery, although Manado consistently records the highest unemployment rate. Variations in unemployment across cities are influenced by differences in economic structure, dependence on dominant sectors, and labor force characteristics. These findings underscore the importance of locally tailored labor market policies through workforce skill enhancement, economic diversification, and the development of urban priority sectors. Keywords : Open Unemployment Rate; Urban Labor Market; Comparative Analysis; Economic Structure; North Sulawesi
creator: Yoan Purnamasari Makapuase Bahalau
creator: Zerah Elisa Derek
creator: Marthin Thomas Mumbunan
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-02-20
publication date: 2026-02-20
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19405

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

https://www.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

PERAN PIALANG ASURANSI DALAM PENYELESAIAN SENGKETA WANPRESTASI PERUSAHAAN ASURANSI BERDASARKAN PRINSIP PERLINDUNGAN KONSUMEN
type: item
description: Pialang asuransi memiliki posisi strategis sebagai intermediari antara konsumen dan perusahaan asuransi yang seharusnya dapat berperan dalam penyelesaian sengketa wanprestasi. Penelitian ini mengkaji peran pialang asuransi dalam menyelesaikan sengketa wanprestasi perusahaan asuransi ditinjau dari perspektif perlindungan konsumen. Penelitian menggunakan metode hukum normatif dengan pendekatan perundang-undangan, pendekatan kasus, dan pendekatan teoretis. Kasus gugatan wanprestasi terhadap AJB Bumiputera 1912 oleh 44 pemegang polis senilai Rp 679 juta menjadi contoh empiris minimnya peran pialang dalam advokasi konsumen. Hasil penelitian menunjukkan bahwa pialang asuransi belum optimal menjalankan fungsi perlindungan konsumen karena keterbatasan regulasi yang mengatur kewajibannya dalam penyelesaian sengketa, konflik kepentingan dengan perusahaan asuransi, dan lemahnya mekanisme pengawasan. Pialang asuransi seharusnya berperan sebagai mediator, advokat konsumen, dan penyedia informasi dalam proses penyelesaian sengketa wanprestasi berdasarkan prinsip keseimbangan, transparansi, dan keadilan sebagaimana diamanatkan dalam Undang-Undang Perlindungan Konsumen. Diperlukan penguatan regulasi yang mewajibkan pialang asuransi untuk aktif mendampingi konsumen dalam penyelesaian sengketa dan mekanisme pengawasan yang lebih ketat terhadap praktik pialang asuransi. Kata Kunci: Pialang Asuransi, Wanprestasi, Penyelesaian Sengketa, Perlindungan Konsumen, Perusahaan Asuransi
creator: Afadya Faisal Dhio Auli
creator: M. Fakih
creator: Budiyono
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-02-12
publication date: 2026-02-12
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19451

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

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

INTEGRATING CRIMINAL LAW ENFORCEMENT AND THE CIVIL VALIDITY OF SMART CONTRACTS: A LEGAL ANALYSIS OF CRYPTO-ASSET-BASED SCAMMING CRIMES IN INDONESIA
type: item
description: The evolution of blockchain technology has introduced smart contracts as autonomous and immutable digital transaction instruments. However, these technical characteristics create legal ambivalence when used as a means of fraudulent acts based on crypto assets. This study aims to analyze the integration of criminal law enforcement and the civil validity of smart contracts in the context of crypto crimes in Indonesia. Using normative legal research methods and a comparative approach, this study finds a legal gap in determining the civil status of contracts born of malicious intent (mens rea). The analysis shows that although smart contracts are technically valid in blockchain systems, they can be invalidated under civil law if proven to contain elements of fraud. This study recommends the need for regulatory synchronization between the ITE Law, the National Criminal Code, and civil contract law to provide comprehensive legal protection for crypto asset investors in Indonesia
creator: Bambang Julianto
creator: Rabith Madah Khulaili Harsya
creator: Andi Mohammad Galib
creator: Dani Amran Hakim
creator: Aklima
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-03-06
publication date: 2026-03-06
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19530

PENGARUH CELEBRITY ENDORSEMENT DAN BRAND IMAGE TERHADAP KEPUTUSAN PEMBELIAN BRAND EIGER
type: item
description: This study aims to investigate how celebrity endorsements and brand perception influence consumer purchasing choices for Eiger brand products. Quantitative methods and a questionnaire survey were used to collect a sample of 100 consumers from the Solo Raya metropolitan area. After testing for validity, reliability, and traditional assumptions, the data were analyzed using multiple linear regression. The results indicate that celebrity endorsements and brand image have a strong, positive, and simultaneous impact on purchasing decisions. The coefficient of determination, at 89.4%, explains the variance in purchasing decisions. This study provides a useful complement to the Eiger brand's digital marketing plan by prioritizing trusted endorsers and enhancing brand reputation. Keywords: Celebrity Endorsement, Brand Image, Purchase Decision, Eiger Bran
creator: Dikma Nanda Mustika Jati
creator: Titin Hargyatni
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-02-27
publication date: 2026-02-27
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19063

IMPLEMENTATION OF A DATA SECURITY SYSTEM USING ENCRYPTION METHODS ON WEB-BASED DATA
type: item
description: Data security in web-based ecosystems has become a crucial issue with the increasing cyber threats and society's dependence on digital platforms. This study explores the implementation of data security systems using various encryption methods, including Advanced Encryption Standard (AES) and Rivest-Shamir-Adleman (RSA), to protect the integrity and confidentiality of information in web applications. The main issue raised is the vulnerability of data during transmission and storage on cloud servers, which are often targets of Man-in-the-Middle (MitM) attacks and database leaks. The methodology used is a software development life cycle (SDLC)-based system development with a focus on the integration of encryption layers in databases and HTTPS communication channels. The results show that the implementation of end-to-end encryption significantly reduces the risk of unauthorized access without excessively compromising system latency. In conclusion, the combination of symmetric and asymmetric encryption provides layered protection that is essential in maintaining user trust and compliance with global data protection regulations.
creator: Galih Kurniawan Sidik
creator: Wahyudin
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-02-16
publication date: 2026-02-16
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19262

MENGUJI RELEVANSI TEORI JEAN PIAGET TERHADAP PERKEMBANGAN BERPIKIR OPERASIONAL KONKRET ANAK SEKOLAH DASAR DI ERA MODERN
type: item
description: Abstract This article reexamines the relevance of Jean Piaget's cognitive development theory, particularly the concrete operational stage, to the thinking patterns of elementary school children in the modern era. Using a literature review method, this study compares Piaget's classical theory with recent research findings that describe the influence of technology, digital media, and socio-cultural contexts on children's cognitive development. The results of the study show that although the basic principles of Piaget's theory are still relevant, today's children exhibit new dynamics in logical thinking due to exposure to technology and digital learning environments. Modern children are able to understand symbols and abstract concepts more quickly, but sometimes experience difficulties in concentration and social interaction. Therefore, Piaget's theory needs to be interpreted contextually, taking into account cultural factors and technological developments, in order to remain effective as a basis for learning in elementary schools. Keywords: Piaget, concrete operational, cognitive, elementary school children, modern era
creator: Yosua Rahanubun
creator: Juleha Pesilette
creator: Hunahani Nahatue
creator: Asrina Banjar
creator: Jenny Koce Matitaputty
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-02-19
publication date: 2026-02-19
volume: 10
number: 1
doi: 10.29040/jie.v10i1.18390

DYNAMICS OF EMPLOYEE VOICE, OCB, AND CONFLICT RESOLUTION ON EMPLOYEE RETENTION IN PRIVATE
type: item
description: The retention of healthcare personnel has emerged as a strategic challenge for hospitals, particularly in the post-pandemic era marked by increased workloads and more complex organizational dynamics. Rising professional demands require hospitals to adopt more adaptive human resource management practices. This study examines the role of employee voice and organizational citizenship behavior (OCB) in employee retention, with conflict resolution as a mediating variable, in private hospitals in Purwokerto. The research focuses on permanent employees directly involved in hospital service delivery. Using a quantitative survey approach, data were collected from 240 respondents out of a population of 542 employees and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that employee voice does not have a significant direct effect on employee retention, although it positively influences conflict resolution. In contrast, OCB has a significant positive effect on both conflict resolution and employee retention. Furthermore, conflict resolution positively affects employee retention and mediates the relationships between employee voice and employee retention, as well as between OCB and employee retention. These findings support Social Exchange Theory, highlighting that positive social exchanges, reflected through prosocial behavior and effective conflict resolution, can enhance employee commitment and intention to remain in the organization. Practically, the study suggests that hospitals should foster open communication, strengthen conflict resolution capabilities, and encourage extra-role behaviors to retain high-quality healthcare personnel.
creator: Eliana Priscilla Hidayat
creator: Fatmah Bagis
creator: Hengky Widhiandono
creator: Dian Widyaningtyas
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-03-02
publication date: 2026-03-02
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19096

Evaluating E-Banking Service Quality and Development Strategies Using the PIESCES and SWOT Frameworks: A Case Study of Commercial Banks in Indonesia
type: item
description: The rapid digital transformation of the banking industry has positioned electronic banking (e-banking) as a critical service channel for commercial banks, particularly in emerging economies such as Indonesia. Despite its extensive adoption, challenges related to system reliability, service quality, security, and strategic sustainability remain significant. This study aims to comprehensively evaluate e-banking service quality and to formulate development strategies through an integrated application of the PIESCES framework and SWOT analysis. Employing a qualitative case study approach, data were collected through structured questionnaires, semi-structured interviews, and document analysis involving internal stakeholders responsible for managing e-banking services. The PIESCES framework was utilized to assess six key dimensions of information systems performance: performance, information, economy, control, efficiency, and service. Subsequently, SWOT analysis was applied to translate service quality evaluation outcomes into strategic development directions by identifying internal strengths and weaknesses alongside external opportunities and threats. The findings indicate that e-banking services significantly enhance transaction efficiency and accessibility; however, persistent issues related to system stability, cybersecurity control, and responsiveness of supporting services require strategic attention. The integration of PIESCES and SWOT provides a robust analytical foundation for aligning service quality evaluation with strategic planning. This study contributes to the literature by offering an integrative evaluation–strategy model for digital banking services and provides practical implications for bank management in strengthening competitiveness and ensuring sustainable e-banking development.
creator: Saripudin
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-02-19
publication date: 2026-02-19
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19334

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
creator: Natalia Paranoan
creator: Maiercherinra Daud
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

PENGARUH STRUKTUR MODAL, PENGUNGKAPAN EMISI KARBON DAN, BIAYA LINGKUNGAN TERHADAP KINERJA KEUANGAN
type: item
description: This research aims to analyze the influence of capital structure, environmental costs, and carbon emission disclosure on the financial performance of energy companies listed on the Indonesia Stock Exchange from 2022 to 2024. This study uses panel data analysis with a quantitative approach, employing the Random Effect model. The research data is obtained from annual reports and sustainability reports from a total of 39 companies, resulting in 117 data observations. The data was processed using STATA software. The results indicate that capital structure (DAR) and environmental costs have a positive and significant effect on financial performance, while carbon emission disclosure negatively impacts financial performance. Proportional use of debt and increased investment in the environment can strengthen financial performance. Findings related to disclosure of carbon emissions emphasize the need for improved quality and standards of carbon emission reporting in Indonesia.
creator: Najwa Az-Zahra
creator: Dwi Winarni
creator: Azmi Fitriati
creator: Rina Mudjiyanti
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-02-27
publication date: 2026-02-27
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19105

URGENSI LEGALITAS USAHA BAGI USAHA MIKRO, KECIL DAN MENENGAH (UMKM) DI KABUPATEN OGAN KOMERING ULU
type: item
description: Business legality is a license that must be owned by all business actors. Where the legality of this business will be a legal protection for business actors. So that the management of business legality is needed by business actors. This writing aims to find out the legal regulations related to legality and urgency related to business legality. This study was written using empirical legal research methods using a qualitative approach. In the process of writing the data sources are primary data, namely the results of interviews and secondary data, namely library research. The results of the study show that business legality is very important for business actors. As stated in Article 10 of Law Number 3 of 2014 concerning Industry, it is stated that every industrial business activity must have an industrial business license. Therefore, business legality is very important for business actors because this business license can be a legal protection for business actors.
creator: Inti Pitasari
creator: Ahmad Albarokah
creator: Ariansyah
creator: Delta Alkia
creator: Dini Mey Bella
creator: Dwi Setianingsih
creator: Husna Laela
creator: Khoirul Umam
creator: Khoirotun Nisa
creator: Nazua Lidiyani
creator: Nova Haryanti
creator: Wahida Salsabila
creator: Wika Saputri
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-02-24
publication date: 2026-02-24
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19373

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

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

KINERJA KARYAWAN DITINJAU DARI KEDISIPLINAN KOMPENSASI DAN INTEGRITAS PADA KANTOR KSPPS BMT SAKINAH SUKOHARJO
type: item
description: This study aims to analyze the effects of discipline, compensation, and integrity on employee performance at KSPPS BMT Sakinah Sukoharjo. The study employs a quantitative approach using multiple linear regression analysis. The population as well as the sample consists of all employees of KSPPS BMT Sakinah Sukoharjo, totaling 45 respondents. Data were collected through questionnaires that had been tested for validity and reliability. The results indicate that discipline, compensation, and integrity simultaneously have a positive and significant effect on employee performance. The coefficient of determination of 54.0% shows that the three independent variables are able to explain 54.0% of the variation in employee performance, while the remaining percentage is influenced by other factors outside the research model. These findings emphasize the importance of effective discipline management, fair compensation systems, and the strengthening of integrity values in improving employee performance in Islamic microfinance institutions Keywords: discipline, compensation, integrity, employee performance, KSPPS BM
creator: Fajar Sipanuh
creator: Supawi Pawenang
creator: Sarsono
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-02-27
publication date: 2026-02-27
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19380

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

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

PENGARUH TARIF PAJAK, MEKANISME PEMBAYARAN PAJAK, SANKSI PAJAK DAN KESADARAN MEMBAYAR PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA PATI
type: item
description: Taxes are the main source of state revenue and play a crucial role in infrastructure development and public service provision. MSMEs, as the dominant business sector in Indonesia, have significant potential to contribute to tax revenue. However, the tax compliance level of MSME taxpayers remains low. This study aims to analyze the effect of tax rates, tax payment mechanisms, tax sanctions, and tax awareness on the tax compliance of MSMEs in Pati City. This research uses a quantitative approach with primary data collected through questionnaires from 108 MSME respondents. The sampling technique used is convenience sampling. The results show that all four independent variables have a positive and significant effect on taxpayer compliance. This means that lower tax rates, easier and more transparent payment mechanisms, strict tax sanctions, and high awareness among taxpayers contribute to improved MSME tax compliance. Keywords : Tax, MSMEs, Tax Rate, Tax Sanction, Taxpayer Compliance, Tax Awareness, Pati City
creator: Silvana Rahmawati
creator: Zulfikar
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-02-13
publication date: 2026-02-13
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19443

DYNAMICS OF EMOTIONAL INTELLIGENCE, SELF-EFFICACY, AND PSYCHOLOGICAL EMPOWERMENT IN ENHANCING HOSPITAL HEALTHCARE WORKERS’ WORK ENGAGEMENT
type: item
description: In healthcare organizations, the emotional and psychological dynamics of the workforce are important factors that determine the quality of work engagement. This study aims to analyze the effect of emotional intelligence on work engagement by including self-efficacy and psychological empowerment as mediating variables among hospital employees in Banjarnegara Regency. This study used a quantitative approach with stratified random sampling, involving 342 respondents from three hospitals and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) 3.0 method. The results showed that emotional intelligence had a positive effect on self-efficacy, psychological empowerment, and work engagement. Psychological empowerment was found to act as a mediating variable that has a direct effect on the relationship between emotional intelligence and work engagement, while self-efficacy did not show a direct effect or mediating effect. These findings confirm that psychological empowerment is a key mechanism that links the emotional abilities of healthcare workers to their work engagement. Practically, these results suggest that hospital management should prioritize strengthening emotional capacity and psychological empowerment conditions to improve employee motivation, dedication, and service quality. Further research is recommended to expand the sector context to gain a more comprehensive understanding.
creator: Fatmah Bagis
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-02-28
publication date: 2026-02-28
volume: 10
number: 1
doi: 10.29040/jie.v10i1.18934

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

https://www.jurnal.stie-aas.ac.id/index.php/jie/article/view/19489
type: item
title: PENGARUH PENGETAHUAN KEWIRAUSAHAAN, KREATIVITAS KEWIRAUSAHAAN DAN MOTIVASI KEWIRAUSAHAAN TERHADAP KEBERHASILAN USAHA PADA USAHA MIKRO KECIL MENENGAH (UMKM) DI SURAKARTA (STUDI EMPIRIS PADA PELAKU UMKM)
description: This study aims to analyze the influence of entrepreneurial knowledge, entrepreneurial creativity, and entrepreneurial motivation on business success in Micro, Small, and Medium Enterprises (MSMEs) in Surakarta. The Theory of Planned Behavior (TPB) approach is used to examine user behavior more comprehensively. The population in this study is 13,200 MSMEs in Surakarta, with a purposive sampling technique and the Slovin formula, a 10% error rate plus 12% oversampling, resulting in a sample of 112. Data analysis uses multiple linear regression accompanied by reliability, validity, and classical assumption tests. The results show that entrepreneurial knowledge has a positive and significant effect on business success. Entrepreneurial creativity is also proven to have a positive and significant effect on business success. In addition, entrepreneurial motivation does not have a positive and significant effect on business success. Keywords : Entrepreneurial Knowledge, Entrepreneurial Creativity, Entrepreneurial Motivation, Business Success. Micro, Small, and Medium Enterprises (MSMEs)
creator: Setya Apriyanti
creator: Nursiam
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-02-26
publication date: 2026-02-26
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19489

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

FREE OCR IMPLEMENTATION WITH GOOGLE CLOUD VISION AND TELEGRAM FOR ACCOUNTING APPLICATIONS
type: item
description: Digital transformation in accounting practices demands high efficiency in processing transaction data from physical documents to digital systems. This study explores the implementation of Optical Character Recognition (OCR) technology using the Google Cloud Vision API integrated with the Telegram Bot platform for free automation of accounting data input. The main problems faced by micro and small enterprises (MSMEs) are the high cost of automated accounting software and the complexity of manual input that is prone to human error. The methodology used is the development of a serverless- based system that connects the Telegram interface as a document scanner with Google's machine vision for text extraction. The results show that this integration is capable of extracting data from receipts and invoices with an accuracy level above 90% under normal lighting conditions. In conclusion, the use of free tools and cloud-based infrastructure can democratize advanced accounting technology for small economic actors, reduce administrative workloads, and increase the validity of financial reports.
creator: Endy Muhardin
creator: Hairul Umam
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-02-16
publication date: 2026-02-16
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19259

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://www.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

PERLINDUNGAN HUKUM TERHADAP PELAKU USAHA MIKRO DALAM EKOSISTEM BISNIS DAERAH TAMBANG: STUDI KUALITATIF DI KABUPATEN BERAU
type: item
description: Penelitian ini mengkaji perlindungan hukum terhadap pelaku usaha mikro dalam ekosistem bisnis daerah tambang di Kabupaten Berau, Kalimantan Utara. Menggunakan pendekatan kualitatif dengan desain studi kasus, penelitian ini mengeksplorasi kompleksitas hubungan antara aktivitas pertambangan, keberadaan usaha mikro lokal, dan efektivitas implementasi regulasi bisnis. Data dikumpulkan melalui wawancara mendalam dengan 25 informan kunci, observasi partisipatif, dan analisis dokumen kebijakan. Temuan mengungkapkan adanya paradoks pembangunan ekonomi di wilayah berbasis sumber daya alam, di mana pelaku usaha mikro menghadapi tantangan struktural berupa ketimpangan akses modal, kompetisi tidak seimbang dengan perusahaan besar, serta lemahnya penegakan regulasi perlindungan bisnis lokal. Novelty penelitian terletak pada identifikasi mekanisme "marginalisasi ekonomi terselubung" yang terjadi melalui tiga jalur: dominasi rantai pasokan oleh korporasi, eksklusi informal dalam tender pengadaan, dan keterbatasan akses keadilan hukum. Kontribusi teoretis penelitian ini memperkaya literatur tentang inclusive development dalam konteks resource-based economy, sementara kontribusi praktis memberikan rekomendasi kebijakan untuk penguatan ekosistem bisnis inklusif di daerah tambang
creator: Suryadi
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-02-17
publication date: 2026-02-17
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19306

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

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

PENERAPAN AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI KELURAHAN WURYOREJO KECAMATAN WONOGIRI
type: item
description: The purpose of this study is to determine how accounting is applied in Micro, Small, and Medium Enterprises (MSMEs) and to determine what obstacles business actors face in implementing accounting. This study uses a descriptive qualitative research method by collecting data collected through questionnaires and interviews with business actors. MSME actors located in Wuryorejo Village, Wonogiri District are the objects in this study. A total of 61 data were successfully obtained and collected using a sampling method with a purposive sampling technique. The conclusion of this study shows that the majority of MSME actors already understand accounting even though the application of accounting and financial reports are presented manually and are still relatively simple. The obstacles faced by business actors include lack of time to prepare financial reports, the perception that preparing financial reports is difficult to understand, low business actors to improve the presentation of financial reports, and the lack of socialization or training on accounting in accordance with SAKEMKM.
creator: Slamet Santosa
creator: Dama Adi Purusa
creator: Tulus Prijanto
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-02-21
publication date: 2026-02-21
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19371

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://www.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 KEDISIPLINAN DAN PELATIHAN KERJA TERHADAP KINERJA KARYAWAN INDOMOBIL PLAZA ACEH
type: item
description: Penelitian ini bertujuan untuk menganalisis pengaruh kedisiplinan dan pelatihan kerja terhadap kinerja karyawan Indomobil Plaza Aceh. Ditengarahi bahwa tingkat kedisiplinan, pelatihan kerja, dan kinerja karyawan di perusahaan tersebut masih belum optimal. Permasalahan yang timbul adalah apakah kedisiplinan dan pelatihan kerja berpengaruh terhadap kinerja karyawan Indomobil Plaza Aceh, baik secara parsial maupun simultan. Dengan demikian, penelitian ini bertujuan untuk mengetahui besarnya pengaruh kedisiplinan dan pelatihan kerja terhadap kinerja karyawan secara parsial dan simultan. Rancangan penelitian ini adalah survei dengan jenis penelitian kuantitatif. Hasil penelitian diharapkan dapat memberikan penjelasan tentang hubungan antara variabel independen terhadap variabel dependen. Populasi penelitian adalah seluruh karyawan Indomobil Plaza Aceh, dengan jumlah sampel sebanyak 42 responden. Variabel kedisiplinan, pelatihan kerja, dan kinerja karyawan diukur menggunakan skala Likert, dan data diperoleh melalui penyebaran kuesioner kepada responden. Analisis data menggunakan metode regresi linear berganda dengan bantuan SPSS Statistics versi 26 for Windows. Uji validitas dan reliabilitas instrumen telah dilakukan sebelum pengolahan data. Hasil analisis menunjukkan bahwa secara parsial kedisiplinan berpengaruh signifikan terhadap kinerja karyawan, dengan nilai T-hitung 1,860 > T-tabel 1,684 dan p-value 0,006 < 0,05, sehingga hipotesis pertama diterima. Pelatihan kerja secara parsial juga berpengaruh signifikan terhadap kinerja karyawan, dengan nilai T-hitung 1,715 > T-tabel 1,684 dan p-value 0,001 < 0,05, sehingga hipotesis kedua diterima. Secara simultan, kedisiplinan dan pelatihan kerja berpengaruh signifikan terhadap kinerja karyawan, dengan nilai F-hitung 5,909 > F-tabel 3,238 dan p-value 0,000 < 0,05, sehingga hipotesis ketiga diterima. Berdasarkan hasil penelitian ini, kedisiplinan dan pelatihan kerja bersama-sama memberikan kontribusi positif dalam meningkatkan …
creator: Vilzati
creator: Ratna Mutia
creator: T. Andi Roza
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-02-24
publication date: 2026-02-24
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19378

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

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

ANALISIS PREFERENSI PLATFROM E-COMMERCE DAN PERILAKU BELANJA KONSUMEN DIGITAL LINTAS GENERASI DI PASAR INDONESIA
type: item
description: This study examines the impact of generational characteristics on e-commerce platform preferences and purchasing decisions in Indonesia. By analyzing Gen Z, Millennials, and Baby Boomers, the research highlights a significant shift in digital behavior. Gen Z predominantly favors visual-based platforms like TikTok Shop, driven by social trends and "shoppertainment," whereas Baby Boomers rely on conventional marketplaces like Tokopedia for structured navigation. Despite these differences, Shopee maintains cross-generational dominance through functional excellence, specifically via integrated payment methods like COD, aggressive discounting, and free shipping incentives. The findings reveal that while Gen Z’s final purchase decisions are motivated by social validation, older generations prioritize security and trust. This study concludes that a platform’s success depends on its ability to balance innovative visual engagement with robust functional reliability. These insights provide a strategic framework for e-commerce entities to tailor their services to the diverse psychological and functional needs of Indonesia's multi-generational digital market. Keyword : E-commerce, Generational Cohorts, Consumer Behavior, Platform Preference, Digital Transactions, Loyalty Factors, Shopee, Indonesia.
creator: Zerah Elisa Derek
creator: Yoan Purnamsari Makapuase Bahalau
creator: Marthin Thomas Mumbunan
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-02-19
publication date: 2026-02-19
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19406

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

Mitigasi Green Skepticism pada Konsumen Kopi Spesialti di Manado: Peran Multidimensi Transparansi Rantai Pasok dengan Mediasi Perceived Brand Authenticity
type: item
description: Abstract This study aims to investigate the mitigation mechanism of Green Skepticism among specialty coffee consumers in Manado City by positioning supply chain transparency as a multidimensional variable mediated by Perceived Brand Authenticity. The research method used is quantitative explanatory with a survey technique. Data were collected from 150 respondents selected using purposive sampling with the criteria of active consumers of specialty coffee in Manado. Data analysis was performed using the Partial Least Square - Structural Equation Modeling (PLS-SEM) approach. The results showed that supply chain transparency directly had no significant effect on reducing skepticism. However, transparency has a significant positive effect on perceived brand authenticity. The main finding of this study confirms the role of full mediation of brand authenticity; transparency is only effective in reducing skepticism if it successfully builds a perception of authenticity first. Practical implications suggest coffee business owners use storytelling in presenting transparency data to build emotional trust.
creator: Fitayantri Tamau
creator: Injilia Wulan Gratia Wua
creator: Lidya Djuwita Pratiwi Canon
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-02-19
publication date: 2026-02-19
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19200

SNAP-Based Open Ecosystem Banking Business Model: An IMRAD Framework for Scalability, Fintech Collaboration, and API Monetization
type: item
description: Digital banks are increasingly transitioning from product-centric institutions to platform orchestrators that enable multi-actor financial ecosystems through standardized application programming interfaces (APIs). In Indonesia, Standar Nasional Open API Pembayaran (SNAP)—issued by Bank Indonesia—formalizes technical, data, security, governance, and risk requirements to support interoperability and safe collaboration in payment-related Open APIs Source. This study develops an IMRAD-based conceptual framework for a SNAP-based open ecosystem banking business model and explains how standardization can accelerate scaling, strengthen fintech partnerships, and unlock API monetization opportunities while maintaining regulatory alignment. Using a qualitative, document-driven approach, the research synthesizes SNAP regulatory materials with established literature on platform ecosystems, ecosystem governance, and API management capability. The analysis maps SNAP’s regulatory scope (interconnection/interoperability, information security, governance, and risk management) into actionable design dimensions for digital banks, including API portfolio structuring, partner onboarding mechanisms, consent/authorization controls, and third-party risk governance Source. The resulting framework highlights three strategic outcomes. First, SNAP reduces bilateral integration complexity by encouraging standardized interfaces and shared implementation practices, improving ecosystem readiness and time-to-market. Second, it enables scalable collaboration by clarifying stakeholder roles and governance expectations across banks, payment service providers, and non-bank partners. Third, it supports new revenue logics—such as usage-based pricing, tiered access, and value-added API services—by treating APIs as managed products within a governed platform. The study concludes that SNAP can function as a national-level “rulebook” for ecosystem banking, helping digital banks shift from standalone service p…
creator: Easter Borny Uliarta Tobing
creator: Saripudin
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-02-19
publication date: 2026-02-19
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19453

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

PENGARUH DISIPLIN KERJA DAN BUDAYA SEKOLAH TERHADAP KINERJA GURU SMP N 1 LASEM
type: item
description: The purpose of this study was to evaluate the influence of work discipline and school culture on teacher performance at SMP N 1 Lasem. The approach used was quantitative with population of 41 teachers, and sampling using a saturated sampling technique where all members of yhe population were used as samples. Data collection was carried out through a questionnaire that included indicators of work discipline and school culture. The data analysis technique used multiple linear regression. The results showed that work discipline and school culture had a positive and significant effevt on teacher performance at SMP N 1 Lasem. Simultaneously, these two variables explained 77,5% of the variation in teacher performance. Thus, improving work discipline and school culture will improve teacher performance. Keywords: Work Discipline, School Culture, Teacher Performance.
creator: Indah Wahyuni
creator: Dian Ayu Liana Dewi
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-02-17
publication date: 2026-02-17
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19224

https://www.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

https://www.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

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

DIGITAL LEADERSHIP TRANSFORMATION AND INNOVATIVE BEHAVIOR IN IMPROVING INTRAPRENEURSHIP INTENTION AND JOB PERFORMANCE IN ISLAMIC FINANCIAL INSTITUTION
type: item
description: The development of digital leadership has becoming increasingly important as organizations face growing demands to adapt to technology-based work systems. This study aims to analyse the effect of digital leadership on intrapreneurship intention and job performance, as well as to examine the mediating role of innovative behaviour among employees of Islamic microfinance institutios BMTs. A quantitative approach was employed using the PLS-SEM method, involving 190 respondents selected through purposive sampling. The research instrument comprised four main constructs, namely digital leadership, innovative behaviour, intrapreneurship intention, and job performance. The results indicate that digital leadership has a positive and significant effect on innovative behaviour, intrapreneurship intention, and job performance. In addition, innovative behaviour is found to significantly enhance intrapreneurship intention and job performance. Another important finding reveals that innovative behaviour mediates the relationship between digital leadership and both outcome variables, indicating that innovative behaviour serves as a key mechanism through wich digital leadership is translated into employee performance and intrapreneurial outcome. Theoretically, this study strengthens the Resource-Based View by positioning digital leadership and innovative behavior as strategic intangible resources that contribute to sustainable competitive advantage in the context of digital transformation, particularly within Islamic microfinance institution. Practically, the findings suggest that BMTs should not only emphazise technological adoption but also focus on strengthening leaders’ digital competencies, fostering an innovation-oriented work culture, and providing structural support that enables employees to experiment and develop intrapreneurial initiatives aligned with organizational values and sharia principles.
creator: Fatmah Bagis
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-02-28
publication date: 2026-02-28
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19098

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

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

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

IMPLEMENTASI SISTEM UJRAH AL-MUSAMMA PADA PEKERJA PERUSAHAAN PERKEBUNAN SAWIT PT FAJAR BAIZURY & BROTHER DITINJAU DARI ETIKA HUKUM EKONOMI SYARIAH
type: item
description: Penelitian ini bertujuan untuk mengetahui implementasi sistem ujrah al-musamma dan tinjauan etika hukum ekonomi syariah pada pekerja perusahaan PT. Fajar Baizuri & Brother Afdeling VIII yang berada di gampong Kreung Itam Kecamatan Tadu Raya Kabupaten Nagan Raya. Jenis penelitian yang digunakan adalah penelitian lapangan (field researh), Adapun pendekatan yang digunakan adalah kualitatif. Teknik pengumpulan data observasi, wawancara dan dokumentasi. Sedangkan teknik analisis data dalam penelitian ini reduksi data, penyajian data dan verrfikasi. Hasil penelitian menjelaskan bahwa; (1) Implementasi sistem ujrah al-musamma pada pekerja perusahaan PT. Fajar Baizuri & Brother Afdeling VIII yang berada di gampong Kreung Itam Kecamatan Tadu Raya Kabupaten Nagan Raya memberikan upah dengan kesepakatan 7 jam perhari sesuai UMP Aceh Rp. 3.460.672 perbulan serta Tunjangan Hari Raya (THR) sebesar Rp.3.460.672. Upah yang diterima oleh karyawan harian tetap ini merupakan upah pokok, premi panen, premi pemupukan, tunjangan natura, jamsostek serta fasilitas lainnya. Selain karyawan tetap harian, perusahaan juga memiliki karyawan harian lepas. Dimana sistem upah yang diperoleh yakni dihitung perhari kerja (1 HK = 7 Jam). Upah yang diterima oleh buruh harian lepas ini jika menghasilkan 69 jejang buah kecil dikalikan harga buah kecil 1 jenjang = 2.000 sebesar Rp. 138.000/HK, sedangkan upah yang diterima jika menghasilkan 58 jenjang buah besar dikalikan harga buah besar 1 jenjang = 2.400 sebesar Rp. 139.200/HK. Sistem upah karyawan harian lepas hanya terpacu pada upah pokok, premi panen (tambahan upah atau gaji untuk permanen dan pengawas panen), pemupukan dan pembabatan. (2) Tinjauan etika hukum ekonomi syariah pada pekerja perusahaan PT. Fajar Baizuri & Brother Afdeling VIII yang berada di gampong Kreung Itam Kecamatan Tadu Raya Kabupaten Nagan Raya. Pembayaran upah kepada karyawan jika telah menyelesaikan pekerjaannya selama sebulan terlebih dahulu kemudian pekerja akan menerima upah…
creator: Wahyuddin
creator: A. Hamid
creator: Zuliani
creator: Ikhsan Fajri
creator: Zulfan Yusuf
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-02-24
publication date: 2026-02-24
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19374

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

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 LINGKUNGAN KERJA FISIK DALAM MENDORONG KINERJA KARYAWAN: STUDI KUALITATIF PADA BRILLIANT BRAIN INDONESIA MENGGUNAKAN TOOL FOR OBSERVING WORKSITE ENVIRONMENTS (TOWE)
type: item
description: This study aimed to examine the role of the physical work environment in enhancing tutor performance at Brilliant Brain Indonesia. A descriptive qualitative approach was employed, using in-depth interviews and observations based on the Tool for Observing Worksite Environments (TOWE). The participants consisted of seven tutors from four branches of Brilliant Brain Indonesia. Data were analyzed through data reduction, data display, and conclusion drawing. The findings indicated that most tutors perceived the physical work environment as generally comfortable and supportive of teaching performance. However, several limitations were identified, including physical fatigue caused by non-ergonomic furniture, suboptimal temperature and lighting conditions in certain situations, the absence of safety equipment and informational posters, and the lack of meeting rooms across all branches. These findings suggested a gap between tutors’ subjective perceptions and the objective conditions of the physical work environment. This study was limited by the small number of participants and its focus on a single organization. Nevertheless, this research contributed original value by integrating qualitative interviews with the TOWE instrument to provide a contextual and comprehensive understanding of the role of the physical work environment in supporting tutor performance. Keywords : work environment, physical environment, employee performance, qualitative study, TOWE
creator: Injilia Wulan Gratia Wua
creator: Fitayantri Tamau
creator: Lidya Djuwita Pratiwi Canon
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-02-19
publication date: 2026-02-19
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19400

Dampak Implementasi Core Values BerAKHLAK dan Employer Branding Aparatur Sipil Negara terhadap Kualitas Pelayanan Publik di BKPSDM Kabupaten Kebumen
type: item
description: Optimal public service is a key indicator of successful bureaucratic reform. To achieve this, the government promotes the internalization of BerAKHLAK core values and strengthening the employer branding of civil servants (ASN) to fostor a professional work culture. However, there remains a gap between ideal values and their implementation in the field, affecting public perception of service quality. This study aims to analyze the influence of BerAKHLAK core values and ASN employer branding on the quality of public services. A quantitative approach was used, with a survey of 122 respondents selected through purposive sampling. Data were using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS version 4 software. The results show that BerAKHLAK core values do not have a significant effect on public service quality, while ASN employer branding has a positive and significant effect. These findings indicate that a strong employer brand contributes more effectively to improving service quality then merely applying of organizational values. Therefore, it is recommended that BKPSDM strengthen the internalization of BerAKHLAK values and develop ASN employer branding in a structured and sustainable manner. Keywords: Core Values BerAKHLAK; Employer Branding; Public Service Quality; Kebumen Regency
creator: Marhati Dwi Cahyani
creator: Sri Wahyuningsih
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-03-04
publication date: 2026-03-04
volume: 10
number: 1
doi: 10.29040/jie.v10i1.18898

PENGARUH SELF EFFICACY, WORK LIFE BALANCE DAN QUALITY OF WORK LIFE TERHADAP KINERJA KARYAWAN KONTRAK DI HOTEL JAVA HERITAGE
type: item
description: his study addresses the issue of employee performance in the hospitality industry, which is determined not only by technical proficiency but also by psychological elements and work-related circumstances. The objective of this research is to analyze the effect of self- efficacy, work-life balance, and quality of work life on employee performance at Java Heritage Hotel Purwokerto. This study employs a quantitative approach using a census sampling technique involving all 110 employees of the hotel. Data collection relied on a structured questionnaire in which items were measured using a five point Likert scale. The collected data were analyzed utilizing Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS software. The outcomes reveal that self-efficacy, work-life balance, and quality of work life have a positive and significant effect on employee performance. These outcomes recommend that employees’ confidence in their capabilities, balance between work and personal life, and supportive working conditions play an important role in enhancing performance. Therefore, organizations are encouraged to strengthen employee development programs and work policies to enhance sustainable employee performance.
creator: Alldho Dharma Rahardhiansyah
creator: Hermin Endratno
creator: Akhmad Darmawan
creator: Ika Yustina Rahmawati
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-01-16
publication date: 2026-01-16
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19165

PENGARUH LITERASI KEUANGAN DAN TEKNOLOGI DIGITAL TERHADAP KEPUTUSAN INVESTASI SAHAM GENERASI MILENIAL
type: item
description: This study aims to analyze the influence of financial literacy and digital technology partially and simultaneously on stock investment decisions among millennials. The research is conducted against the backdrop of the surge in young retail investors driven by digital accessibility, despite the ongoing challenges of financial literacy levels. The research method employs a quantitative approach with a case study on customers of PT. Mirae Asset Sekuritas in Surakarta. Data analysis was performed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The independent variables include Financial Literacy and Digital Technology (measured through perceived usefulness and ease of use), while the dependent variable is Stock Investment Decision. The results indicate that: (1) Financial literacy has a positive and significant effect on stock investment decisions, as better understanding helps investors perform rational evaluations and manage risks; (2) Digital technology has a positive and significant effect on stock investment decisions, particularly through ease of real-time information access and analytical features on the platform; (3) Simultaneously, financial literacy and digital technology significantly influence stock investment decisions with an R-Square value ($R^2$) of 0.874. This suggests that 87.4% of the variation in millennial investment decisions can be explained by these two variables, while the remainder is influenced by other factors outside the model Keywords : Financial Literacy, Digital Technology, Investment Decision, Stock, Millennials, Mirae Asset Sekuritas.
creator: Ari Yuli Musthofa
creator: Ahmad Husin
creator: Agus Triatmono
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-02-13
publication date: 2026-02-13
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19445

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

Pengaruh Literasi Keuangan, Pengendalian Diri, dan Status Sosial Ekonomi Orang Tua Terhadap Perilaku Konsumtif mahasiswa Universitas YPPI Rembang
type: item
description: This study was conducted to demonstrate the influence of financial literacy, self-control, and parental socioeconomic status on the consumer behavior of students at the Faculty of Economics and Business, YPPI University, Rembang. The population used in this study were students at the Faculty of Economics and Business, YPPI University, Rembang, from the 2022-2024 intake. The sampling technique used in this study was proportional stratified random sampling. Respondents selected for this study were students in their third, fifth, and seventh semesters. The data analysis technique used was SPSS. Data analysis was performed using a multivariate linear regression model. The results of this study indicate that financial literacy and self-control have a positive and significant effect on student consumer behavior. However, parental socioeconomic status has a positive but insignificant effect on student consumer behavior at YPPI University, Rembang. This research model only explains 64.3% of the total parental socioeconomic status, thus indicating that 35.7% remains unexplained or is caused by external factors. Keywords: Financial Literacy, Self-Control, Parents' Socioeconomic Status, Consumptive Behavior
creator: Moriska Hesti Ningsih
creator: Damayanti
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-02-11
publication date: 2026-02-11
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19222

REKONSTRUKSI STANDAR PENERAPAN PEMAAFAN HAKIM GUNA MENJAMIN KEPASTIAN DAN KEADILAN PEMIDANAAN
type: item
description: This study aims to analyze the application of the concept of judicial forgiveness (rechterlijk pardon) as stipulated in Law Number 1 of 2023 concerning the National Criminal Code (KUHP). The primary focus of the study is to examine the legal rationale for granting this pardon authority and its concept in supporting substantive justice in Indonesia. The research method used is normative juridical with a statutory and conceptual approach. The results indicate that judicial forgiveness is an important instrument for correcting injustice resulting from the application of the rigid principle of legality. Through Article 54 of the National Criminal Code, judges have a legal basis for not imposing a sentence even if the defendant's guilt is proven, taking into account the minor nature of the act and the humanitarian aspects. This concept reinforces the shift in Indonesian criminal law towards a restorative and humanistic direction.
creator: Andi Rosadi Hamri
creator: Mahendra Putra Kurnia
creator: Ivan Zairani Lisi
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-03-03
publication date: 2026-03-03
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19519

PENGARUH KOMPETENSI, EFIKASI DIRI (SELF EFFICACY), DAN KUALITAS KEHIDUPAN KERJA (QUALITY OF WORK LIFE) TERHADAP KINERJA PEGAWAI PERUSAHAAN DAERAH AIR MINUM (PERUMDAM) TIRTA MAHAMERU LUMAJANG
type: item
description: This study aims to analyze the impact of competence, self-efficacy, and quality of work life on employee performance at Perumdam Tirta Mahameru Lumajang. This study relies on primary quantitative data specifically for permanent employees, with a sample of 50 permanent staff members. Data collection was conducted using a questionnaire that applies a Likert scale. To analyze the data, a multiple linear regression method was used through SPSS software. The results of the study indicate that competence, self-efficacy, and quality of work life simultaneously have a significant positive influence on employee performance at Perumdam Tirta Mahameru Lumajang. When viewed individually, competence and quality of work life show a positive and significant influence on employee performance, while self-efficacy has a positive impact although not significant. These findings suggest that to increase employee confidence and belief, the company should include additional factors through training programs to strengthen competencies in each division, as well as increase self-confidence through soft skills and hard skills training. Thus, it is expected that employee self-efficacy can increase and have a more significant impact on the overall performance of Perumdam Tirta Mahameru Lumajang. Keywords : Competence, Self Efficacy, Quality of Work Life, Employee Performance.
creator: Rommy Wahyu Hidayat
creator: Dianawati Suryaningtyas
creator: Andi Nu Graha
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-03-05
publication date: 2026-03-05
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19053

QUEUE PROBLEMS WITH HETEROGENEOUS ARRIVAL AND SERVICE PROCESSES
type: item
description: Queuing problems in modern systems are increasingly complex due to the emergence of high variability in customer arrival patterns and service capacity. This study examines the phenomenon of queues with heterogeneous arrival and service processes, where the assumptions of Poisson distribution and standard exponential service times are no longer sufficient to describe the system reality. Using a stochastic modeling approach, this study analyzes how heterogeneity in customer characteristics and differences in server performance affect system performance metrics such as average waiting time and queue length. The methodology used involves discrete-time and continuous-time Markov chain analysis to model workload fluctuations. The results show that ignoring heterogeneity factors often leads to inaccurate capacity estimates, which lead to operational inefficiencies. This study recommends dynamic resource allocation strategies and adaptive prioritization policies to mitigate the negative impacts of system variability.
creator: Hairul Umam
creator: Endy Muhardin
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-02-16
publication date: 2026-02-16
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19260

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

MODAL, LIKUIDITAS, DAN SKALA BANK SEBAGAI PENENTU EFISIENSI PERBANKAN DI INDONESIA: PENDEKATAN ROBUST
type: item
description: Penelitian ini menganalisis peran modal, likuiditas, dan skala usaha dalam menentukan efisiensi perbankan di Indonesia. Efisiensi diukur menggunakan Cost to Income Ratio (CIR). Penelitian menggunakan pendekatan kuantitatif dengan data panel perbankan Indonesia yang dianalisis melalui model regresi data panel dan diperkuat dengan pendekatan robust regression untuk mengatasi heterogenitas dan outliers pada data perbankan. Hasil estimasi menunjukkan bahwa faktor internal bank berperan dominan dalam memengaruhi efisiensi. Struktur permodalan internal (ETA) berpengaruh negatif signifikan terhadap CIR, yang menunjukkan peningkatan efisiensi. Sebaliknya, likuiditas, kecukupan modal, dan ukuran bank berpengaruh positif signifikan terhadap CIR, yang mengindikasikan adanya excess liquidity, capital holding cost, dan potensi diseconomies of scale. Inflasi terbukti menurunkan CIR secara signifikan, sementara risiko kredit dan pertumbuhan ekonomi tidak berpengaruh signifikan. Penelitian ini menyimpulkan bahwa peningkatan efisiensi perbankan di Indonesia lebih ditentukan oleh optimalisasi pengelolaan struktur internal bank dibandingkan faktor makroekonomi.
creator: Surya Danang
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-03-06
publication date: 2026-03-06
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19087

IMPLEMENTASI PRINSIP ITIKAD BAIK DALAM PERJANJIAN BISNIS SEKTOR PARIWISATA BERBASIS KEARIFAN LOKAL DI KABUPATEN BERAU
type: item
description: Penelitian ini mengkaji implementasi prinsip itikad baik dalam perjanjian bisnis sektor pariwisata yang berbasis kearifan lokal di Kabupaten Berau, Kalimantan Timur. Dengan menggunakan pendekatan kualitatif paradigma konstruktivis, penelitian ini mengeksplorasi dimensi normatif dan empiris hukum perjanjian dalam konteks sosial-budaya lokal. Fenomena yang melatarbelakangi penelitian ini adalah maraknya konflik dalam perjanjian bisnis pariwisata akibat perbedaan pemahaman antara prinsip hukum positif dengan nilai-nilai kearifan lokal masyarakat adat Berau. Data dikumpulkan melalui wawancara mendalam dengan pelaku usaha pariwisata, tokoh adat, praktisi hukum, dan pemerintah daerah, serta observasi partisipatif dan studi dokumen perjanjian. Temuan penelitian menunjukkan bahwa implementasi prinsip itikad baik dalam konteks lokal Berau memerlukan adaptasi yang mengintegrasikan nilai-nilai budaya seperti belom bahadat (musyawarah), petuturan (kesepakatan lisan berbasis kepercayaan), dan pepadun (tanggung jawab kolektif). Novelty penelitian ini terletak pada konstruksi model hybrid implementasi itikad baik yang menyeimbangkan aspek legalitas formal dengan legitimasi kultural. Kontribusi teoretis penelitian ini memperkaya diskursus hukum perjanjian pluralistik, sedangkan kontribusi praktis memberikan rekomendasi kebijakan bagi pengembangan pariwisata berkelanjutan yang menghormati kearifan lokal. Kata Kunci: Itikad Baik, Hukum Perjanjian, Pariwisata, Kearifan Lokal, Kabupaten Berau
creator: Suryadi
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-02-17
publication date: 2026-02-17
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19328

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

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

PHYSICAL VS. DIGITAL SAFE HAVENS IN EMERGING ISLAMIC MARKETS: A COMPARATIVE ANALYSIS OF GOLD, COMMODITIES, AND CRYPTO ASSETS IN INDONESIA, MALAYSIA, AND TURKEY
type: item
description: This study investigates the safe-haven properties of physical assets (Gold, Commodities) versus digital assets (Crypto, Shariah-compliant Tokens) for Islamic equity markets in Indonesia, Malaysia, and Turkey during the 2020–2025 monetary tightening era. Utilizing weekly data, the study employs Dummy Augmented Regression and Portfolio Weight Optimization to isolate asset correlations during extreme market downturns and simulate hedging effectiveness. The results reveal a "Shariah Crypto Paradox," where Shariah-compliant tokens fail to provide stability and instead act as risk amplifiers. Similarly, Gold fails as a safe haven due to monetary-induced contagion. Conversely, real commodities (CPO/Soybean) demonstrate superior defensive qualities, validating the "natural hedge" hypothesis for producer nations. This research challenges the "Digital Gold" narrative by empirically proving that Shariah compliance in crypto does not mitigate market volatility. It proposes a "Satellite Strategy" focusing on real commodities over digital assets for Islamic portfolio resilience.
creator: Gandy Setiawan
creator: Magita Sari
creator: Achmad Helmi
creator: Ahmad Rodoni
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-02-24
publication date: 2026-02-24
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19372

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

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

STUDENT MANAGEMENT AT ISLAMIC STATE JUNIOR HIGH SCHOOL COT GUE ACEH BESAR
type: item
description: The application of students to institutional management is one of the needs to improve the quality of education. The lack of school facilities and infrastructure is the main obstacle in effective student management. This research aims to determine the planning, implementation, monitoring, and evaluation of student management programs. The method used in this study is a descriptive qualitative approach. Data collection techniques: observation, interviews and documentation. The subjects are the principal, teachers and students of MTsN Cot Gue. The results of the study show that: the student management plan prepared by the principal with the vice head of students and vice head of curriculum includes Admission courses, new student capacity, and the new student selection process, analyzing subjects, compiling annual programs, semester programs, syllabus and Learning Program Plans. All plans are drafted, drafted and documented. The implementation is adjusted to the student management plan prepared, both in relation to new admissions and student activities. Supervision of student management based on a management system, namely looking for every activity that has been planned, carried out and well supervised. Principals and teachers to supervise the implementation of student management. Both the principal and the teacher carry out roles and responsibilities based on the duties and functions for the management of student success. Activities and aspects of student assessment management based on the plan prepared. Evaluations are carried out to see the success and improve the activities that have been carried out.
creator: Fadhilah
creator: Arisnaini
creator: Eka Mayasari
creator: Muliana
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-02-24
publication date: 2026-02-24
volume: 10
number: 1
doi: 10.29040/jie.v10i1.19379