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. EDUNOMIKA Powered by ITB AAS Indonesia, Website : https://itbaas.ac.id or https://itbaas.id
publisher: ITB AAS Indonesia Surakarta
language: en-US
publication name: JURNAL ILMIAH EDUNOMIKA
issn: 2598-1153
items: PENGARUH KINERJA LINGKUNGAN DAN PENGUNGKAPAN CARBON ACCOUNTING TERHADAP PROFITABILITAS DI PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2021-2024
items: PENGARUH KETIDAK PASTIAN BISNIS PADA PENGALAMAN USAHA DAN SKALA USAHA TERHADAP INFORMASI AKUNTANSI: STUDI UMKM DI BANDAR LAMPUNG
items: PENGARUH ETIKA BISNIS ISLAM DAN RELATIONSHIP MARKETING TERHADAP CUSTOMER RETENTION PADA BANK SUMSEL BABEL CABANG SYARIAH PALEMBANG
items: TECHNOLOGICAL ADAPTABILITY AS A MODERATING VARIABLE OF THE INFLUENCE OF DIGITAL TECHNOLOGY-ORIENTED EMPLOYEE SELECTION PROCESSES ON EMPLOYEE PERFORMANCE
items: ANALYSIS OF THE INFLUENCE OF FLEXIBLE WORKING ARRANGEMENTS ON EMPLOYEE PERFORMANCE: THE ROLE OF WORK-LIFE BALANCE AND JOB SATISFACTION AS MEDIATING VARIABLES IN THE BANKING INDUSTRY
items: PENGARUH ENTERPRISE RISK MANAGEMENT DAN LAVERAGE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING
items: DAMPAK FLEKSIBILITAS, LIKUIDITAS, UKURAN, DAN STRUKTUR ASET PADA STRUKTUR MODAL
items: KETANGGUHAN KOPERASI DAN UMKM DI TENGAH TEKANAN EKONOMI: ANALISIS SEM-PLS KABUPATEN BERAU
items: STRATEGI PENGEMBANGAN BUDIDAYA JAGUNG BERBASIS ANALISIS PRODUKTIVITAS DAN RANTAI NILAI DI KECAMATAN TALISAYAN KABUPATEN BERAU
items: https://www.jurnal.stie-aas.ac.id/index.php/jie/article/view/20126
items: PENGARUH INFLASI DAN PERTUMBUHAN EKONOMI TERHADAP PERKEMBANGAN ASET KEUANGAN SYARIAH DI INDONESIA
items: PENGARUH TIKTOK SHOP SEBAGAI MEDIA DIGITAL MARKETING TERHADAP KEPUTUSAN PEMBELIAN GENERASI Z DI SURAKARTA
items: MODEL STRUKTURAL KEPATUHAN WAJIB PAJAK UMKM BERBASIS MANAJEMEN PEMASARAN LAYANAN DAN DIGITALISASI PERPAJAKAN
items: EFISIENSI DAN SDGs: PENGIMPLEMENTASIAN GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING
items: ANALISIS STRATEGI KEPUASAN PELANGGAN BERBASIS EXPERIENTIAL MARKETING DAN SUPERIOR QUALITY DALAM MENINGKATKAN LOYALITAS KONSUMEN UMKM KOPI
items: https://www.jurnal.stie-aas.ac.id/index.php/jie/article/view/20510
items: APAKAH DIGITAL NATURAL CAPITAL MAMPU MENGURANGI KETERGANTUNGAN TERHADAP EKSPLOITASI SUMBER DAYA ALAM? ANALISIS KONSEPTUAL PADA ERA INDUSTRI 5.0
items: Driving Financial Performance In The Digital Era: The Strategic Roles Of Financial Literacy, Fintech, and Financial Inclusion
items: ANALISIS INVESTASI INFRASTRUKTUR JALAN UNTUK MENDUKUNG PENGEMBANGAN KAWASAN PARIWISATA DI KABUPATEN BERAU
items: What Drives Enterprise Risk Management Disclosure? Evidence from Risk Management Committee, Leverage, Profitability, and Board of Commissioners Size
items: PENGARUH PENGUNGKAPAN GREEN ACCOUNTING DAN CORPORATE GOVERNANCE TERHADAP KINERJA LINGKUNGAN (Studi Empiris pada Perusahaan Energi yang terdaftar di BEI Tahun 2021-2024)
items: MANAJEMEN PENGELOLAAN WAKAF TANAH DI KECAMATAN PAGAR JATI KABUPATEN BENGKULU TENGAH
items: Kajian Literatur Pemutusan Poverty Trap melalui Penguatan UMKM di Indonesia
items: NILAI-NILAI PENDIDIKAN DALAM HADITS-HADITS TENTANG KEJUJURAN: ANALISIS TEMATIK DAN RELEVANSINYA TERHADAP PENGUATAN PENDIDIKAN KARAKTER
items: Determinan Kemiskinan di Negara-Negara ASEAN: Analisis Data Panel Periode 2000–2024
items: BENCHMARKING EFISIENSI KINERJA HOTEL DI ERA PEMULIHAN PARIWISATA DENGAN PENDEKATAN DEA
items: THE INFLUENCE OF CONTENT MARKETING AND ONLINE CUSTOMER REVIEWS ON PURCHASE DECISIONS IN E-COMMERCE
items: MODERASI PENGENDALIAN INTERNAL ATAS PENGARUH DIGITAL ACCOUNTING DAN FORENSIC ACCOUNTING TERHADAP EFEKTIVITAS DETEKSI KECURANGAN PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI DI BEI (2022–2024)
items: INOVASI PELATIHAN BERBASIS TEKNOLOGI DIGITAL DI BALAI PELATIHAN VOKASI DAN PRODUKTIVITAS (BPVP) BANDUNG BARAT: STUDI EVALUATIF DAN REKOMENDASI STRATEGIS
items: INTEGRASI BLUE ACCOUNTING DALAM PENGELOLAAN SUMBER DAYA LAUT BERKELANJUTAN DI KAWASAN PESISIR KABUPATEN BANGKA TENGAH
items: Pengaruh Pengetahuan Akuntansi, Pemanfaatan Teknologi Digital, Dan Kompetensi Sumber Daya Manusia Terhadap Kredibilitas Laporan Keuangan UMKM Di Kota Surakarta
items: PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN STRUKTUR MODAL TERHADAP HARGA SAHAM PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021 – 2024
items: PENGARUH AFFILIATE MARKETING, INFLUENCER, DAN LIVE STREAMING TERHADAP KEPUTUSAN PEMBELIAN PRODUK FASHION ONLINE DI TIKTOK SHOP (STUDI PADA MAHASISWA DI UNIBA SURAKARTA)
items: PENGARUH KEMUDAHAN AKSES E-SAMSAT, KEPERCAYAAN TERHADAP PEMERINTAH, DAN BIAYA PAJAK TERHADAP MINAT MASYARAKAT MEMBAYAR PAJAK KENDARAAN BERMOTOR TEPAT WAKTU DI KOTA SURAKARTA
items: ANALISIS PERKEMBANGAN INDUSTRI HALAL INDONESIA DALAM PERSPEKTIF EKONOMI ISLAM
items: PENGARUH RASIO PASAR, KURS RUPIAH, INFLASI, DAN HARGA BATUBARA DUNIA TERHADAP HARGA SAHAM PERUSAHAAN SEKTOR ENERGI DI BEI TAHUN 2019-2024
items: HUBUNGAN PERSEPSI ATAS KUALITAS INFORMASI KEUANGAN DESA, PARTISIPASI MASYARAKAT, DAN TRANSPARANSI PENGELOLAAN DANA DESA DENGAN PERSEPSI KESEJAHTERAAN MASYARAKAT DESA TEMA TANA
items: PENGARUH PEER-TO-PEER LENDING DAN FINANCIAL TECHNOLOGY TERHADAP KESEJAHTERAAN MASYARAKAT: PERAN PENINGKATAN PENDAPATAN UMKM SEBAGAI INTERVENING
items: PENGARUH STORE ATMOSPHERE, KEBERAGAMAN PRODUK DAN KUALITAS PELAYANAN TERHADAP MINAT BELI ULANG COFFEE SHOP MANAKALA BINTARO
items: THE INFLUENCE OF INCOME ADEQUACY, WORK-LIFE BALANCE, PERCEIVED ORGANIZATIONAL SUPPORT, AND PSYCHOLOGICAL WELL-BEING ON THE PERFORMANCE OF MADRASAH IBTIDAIYAH TEACHERS IN JEPARA REGENCY
items: Understanding Digital Innovation in Bank Papua: The Influence of Digital Organizational Culture Through Organizational Readiness
items: PENDIDIKAN AGAMA ISLAM SEBAGAI INSTRUMEN MENINGKATKAN PARTISIPASI MASYARAKAT DALAM FILANTROPI EKONOMI DI BERAU
items: DESIGN AND DEVELOPMENT OF A WEB-BASED SYSTEM FOR TRANSFORMATION AND UPLOADING OF PT XYZ CUSTOMER DATA TO THE CORETAX SYSTEM
items: Value for Money dalam Kerjasama Pemerintah dan Badan Usaha Unsolicited pada Rumah Sakit Umum Daerah di Indonesia: Studi Kasus RSUD X
items: PENGARUH REWARD, PUNISHMENT, DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PT. KANAAN GLOBAL INDONESIA TELUKAN SUKOHARJO
items: PENGARUH LITERASI DIGITAL DAN KECERDASAN EMOSIONAL TERHADAP KESIAPAN KERJA MAHASISWA: MOTIVASI KERJA SEBAGAI AGEN PENDORONG
items: Analisis Pengaruh Retur Penjualan, Harga Penjualan, dan Kuantitas Penjualan terhadap Laba Penjualan Laptop pada Javara Computer Periode 2020–2025
items: KEPEMIMPINAN DAN ORIENTASI TUJUAN TERHADAP PERILAKU KERJA INOVATIF : TINJAUAN LITERATUR SISTEMATIS
items: IMPLEMENTASI MANAJEMEN STRATEGI UNTUK MENINGKATKAN LOYALITAS PELANGGAN PADA ARSY BABY MOM KIDS SPA
items: ARTIFICIAL INTELLIGENCE VS. ARTIFICIAL INTELLIGENCE DEMOCRATIC TRUST: A QUANTITATIVE ANALYSIS OF POLITICAL DEEPFAKES ON SOCIAL MEDIA
items: PENGARUH MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJA PEKERJA PROYEK DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MEDIASI PADA PT JASA KONSTRUKSI BANJARNEGARA
items: Understanding Customer Loyalty: The Roles of Customer Relationship Management, Company Reputation, and Customer Satisfaction
items: KEPUTUSAN PEMBELIAN PRODUK BATIK PADA GENERASI Z DITINJAU DARI CITRA MEREK DAN KUALITAS PRODUK DI SURAKATA
items: PENGARUH KOMUNIKASI, KUALITAS PRODUK, DAN PROMOSI TERHADAP KEPUASAN PELANGGAN
items: Pengaruh Fear of Missing Out (FOMO) dan Konformitas Sosial terhadap Keputusan Pembelian Produk Blind Box Pop Mart pada Konsumen di Kota Manado
items: Exploring the Relationship Between Work Motivation, Discipline, Organizational Culture, and Employee Performance
items: Studi Literatur : Peran Komik Digital Berbasis Konteks Terhadap Pembelajaran Bahasa Inggris Siswa Sekolah Dasar
items: INTELLECTUAL CAPITAL, RISK, DAN FINANCIAL PERFORMANCE MAQASHID BANK SYARIAH YANG TERDAFTAR DI OJK

PENGARUH KINERJA LINGKUNGAN DAN PENGUNGKAPAN CARBON ACCOUNTING TERHADAP PROFITABILITAS DI PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2021-2024
type: item
description: This study aims to examine the impact of environmental performance and carbon accounting disclosure on the profitability of companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. The study uses a quantitative approach with panel data regression analysis. The population in this study includes all companies in the mining sector listed on the IDX during 2021-2024, with the sample selection carried out using purposive sampling based on certain criteria. The data analysis process is conducted to assess the impact of environmental performance and carbon accounting disclosure on company profitability. The results of this study show that environmental performance and carbon accounting disclosure do not have a significant effect on the profitability of mining sector companies listed on the IDX between 2021 and 2024. Keywords: Environmental Performance, Carbon Accounting Disclosure, Profitability, Net Profit Margin ( NPM ), Mining Companies
creator: Adytiya Arum Ningtias
creator: Santosa Tri Prabowo
creator: MG Sukamdiani
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-07-20
publication date: 2026-07-20
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20391

PENGARUH KETIDAK PASTIAN BISNIS PADA PENGALAMAN USAHA DAN SKALA USAHA TERHADAP INFORMASI AKUNTANSI: STUDI UMKM DI BANDAR LAMPUNG
type: item
description: Kondisi ketidakpastian bisnis yang tinggi mendorong kebutuhan informasi yang lebih baik sehingga memacu pelaku usaha untuk memperkuat sistem pencatatan dan pelaporan sebagai upaya mitigasi risiko. Studi ini bertujuan untuk menguji pengaruh pengalaman usaha dan skala usaha terhadap penggunaan informasi akuntansi pada UMKM di Kota Bandar Lampung. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada pelaku UMKM yang dipilih menggunakan teknik purposive sampling. Analisis data dilakukan menggunakan aplikasi SmartPLS. Hasil penelitian menunjukkan bahwa pengalaman usaha dan skala usaha berpengaruh positif dan signifikan terhadap penggunaan informasi akuntansi pada UMKM di Kota Bandar Lampung. Namun, kondisi ketidakpastian bisnis terbukti tidak signifikan memoderasi pengaruh pengalaman usaha dan skala usaha terhadap penggunaan informasi akuntansi. Temuan penelitian ini menunjukkan bahwa faktor internal usaha memiliki peranan penting dalam mendorong penggunaan informasi akuntansi pada UMKM, sedangkan faktor eksternal berupa ketidakpastian bisnis tidak terbukti memperkuat hubungan tersebut. Kata Kunci: Pengalaman Usaha, Skala Usaha, Ketidakpastian Bisnis, Informasi Akuntansi, UMKM.
creator: Adi Pramana
creator: Azli Fahrizal
creator: Harmani Harun
creator: Jhon Eferedy
creator: Iing Lukman
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-08-28
publication date: 2026-08-28
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20730

PENGARUH ETIKA BISNIS ISLAM DAN RELATIONSHIP MARKETING TERHADAP CUSTOMER RETENTION PADA BANK SUMSEL BABEL CABANG SYARIAH PALEMBANG
type: item
description: This research was conducted with the aim of testing and analyzing the influence of Islamic business ethics and Relationship Marketing on Customer Retention at Bank Sumsel Babel, Sharia Branch, Palembang. This research uses quantitative methods using primary data. Data were collected through distributing questionnaires to customers. The population in this study were customers of Bank Sumsel Babel, Sharia Branch, Palembang with a total of 43,530, the sample used in this study was 100 respondents with a purposive sampling technique. Data analysis techniques used validity tests, normality tests, reliability tests, classical assumption tests, multiple linear regression tests and hypothesis tests using the help of the IBM SPSS version 26 application. The results of the study indicate that Islamic business ethics affect Customer Retention, Relationship Marketing affects Customer Retention. Simultaneously, Islamic business ethics and Relationship Marketing affect Customer Retention.
creator: Adelia Novriani
creator: Hilda
creator: Lemiyana
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-08-25
publication date: 2026-08-25
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20427

TECHNOLOGICAL ADAPTABILITY AS A MODERATING VARIABLE OF THE INFLUENCE OF DIGITAL TECHNOLOGY-ORIENTED EMPLOYEE SELECTION PROCESSES ON EMPLOYEE PERFORMANCE
type: item
description: In the era of modern industrial transformation, the integration of digital instruments in human resource management has become a crucial determinant of operational efficiency. This study aims to analyze and empirically prove the influence of a digital technology-oriented employee selection process on employee performance, position technological adaptability as a moderating variable. Employing a causal quantitative approach, data were gathered through structured questionnaires from a sample of employees recruited via artificial intelligence (AI)-based selection systems and other digital platforms. Data analysis was executed using the Moderated Regression Analysis (MRA) framework to examine the interactions between components. The analytical results indicate that digital technology-oriented employee selection has a partially positive and significant impact on individual workplace performance. Furthermore, technological adaptability is proven to act as a quasi-moderator that strengthens this causal relationship. These adaptation findings emphasize that the effectiveness of sophisticated digital recruitment systems will only be optimized in generating superior performance if aligned with the candidates' inherent capacity for technology. Practical implications for organizations highlight the importance of revising selection criteria to focus not only on concurrent technical competencies but also on the cognitive flexibility of employees toward future technological updates. Keywords: Digital Employee Selection, Employee Performance, Technological Adaptability, Moderating Variables, Human Resource Management
creator: Emelda
creator: Rasty Yulia
creator: Asmita Wulansari Dg. Liwang
creator: Lulu Ulfa Sholihannisa
creator: Setyowati Subroto
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-08-04
publication date: 2026-08-04
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20748

ANALYSIS OF THE INFLUENCE OF FLEXIBLE WORKING ARRANGEMENTS ON EMPLOYEE PERFORMANCE: THE ROLE OF WORK-LIFE BALANCE AND JOB SATISFACTION AS MEDIATING VARIABLES IN THE BANKING INDUSTRY
type: item
description: Digital transformation and the dynamics of market demands in the modern era have forced the banking industry to reform conventional work systems towards more adaptive flexibility. This study aims to analyze the effect of Flexible Working Arrangements (FWA) on employee performance in the banking industry, by examining the mediating role of Work-Life Balance (WLB) and job satisfaction. Using a causal-associative quantitative design, primary data were collected through a structured 5-point Likert-scale questionnaire distributed to 320 bank employees who have adopted a flexible work system for at least the past year. The sampling method used non-probability purposive sampling, and data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) assisted by SmartPLS. The results of the analysis indicate that FWA has a positive and significant direct effect on employee performance. Furthermore, the structural analysis proves that Work-Life Balance and job satisfaction act as significant partial mediator variables in strengthening the relationship between FWA and employee performance. The highest total effect was found in the integrative path where FWA improves Work-Life Balance, which then stimulates job satisfaction, and ultimately results in a massive increase in employee performance. The practical implications of this study emphasize that banking industry management needs to design structured FWA regulations to optimize employee psychological balance in order to achieve organizational competitive advantage.
creator: Didi Sutardi
creator: Bayu Suseno
creator: Rony Setiawan
creator: Muhammad Nur Kasyfillah
creator: Mazdhalifah Taro
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-07-12
publication date: 2026-07-12
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20549

PENGARUH ENTERPRISE RISK MANAGEMENT DAN LAVERAGE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING
type: item
description: This study examines the effect of Enterprise Risk Management (ERM) and leverage on firm value with financial performance as the intervening variable. The data used is quantitative data from the annual report which can be obtained through the idx.co.id website and the official website of each company entity. The population in this study is the property and real estate sector which is listed on the IDX 2018 – 2021. Sampling using purposive sampling and obtained a sample of 10 companies. Analysis technique with multiple linear regression analysis and sobel test. The result is that ERM has no effect on financial performance. Leverage has a negative effect on the company's financial performance. ERM has a positive effect on firm value. Leverage has no positive effect on firm value. ERM has no effect on corporate value through financial performance. Leverage affects the value of the company through financial performance. The novelty of this study is that it involves financial performance as a mediating variable to measure ERM and leverage on firm value. The limitations of the research are the research sample, the measurement of variables only uses one ratio, besides that only the sobel test analysis is used. Keywords: Enterprise Risk Management, Leverage, Financial Performance and Company Value
creator: Siska Dewi
creator: Kusuma Wijaya
creator: Fangela Myas Sari
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-07-21
publication date: 2026-07-21
volume: 10
number: 3
doi: 10.29040/jie.v10i3.19069

DAMPAK FLEKSIBILITAS, LIKUIDITAS, UKURAN, DAN STRUKTUR ASET PADA STRUKTUR MODAL
type: item
description: This study aims to analyze the influence of financial flexibility, liquidity, firm size, and asset structure on capital structure in coal companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The research employs quantitative secondary data derived from the financial reports of 11 companies, totaling 44 observations. The dependent variable is the Debt Asset Ratio (DAR), while the independent variables include financial flexibility, liquidity, firm size, and asset structure. Data analysis is conducted using multiple linear regression with a Fixed Effect Model (FEM) approach. The findings reveal that financial flexibility has a significant negative effect on capital structure, indicating that companies with high financial flexibility tend to reduce debt usage. Firm size also has a significant negative impact on capital structure, showing a preference for internal financing among larger firms. In contrast, liquidity and asset structure do not significantly affect capital structure. High liquidity does not reduce reliance on debt, while low asset structure fails to provide adequate collateral for borrowing. These results contribute to corporate financial management, particularly in determining optimal capital structure policies based on firm characteristics. The study also reaffirms the pecking order theory as a basis for financing decisions.
creator: Enjelita Oktaviani Siringoringo
creator: Nurseto Adhi
creator: Edi Wijayanto
creator: Arum Febriyanti Ciptaningtias
creator: Gunawan R Setianegara
creator: Winarni Winarni
creator: Muhamad Sidik
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-07-31
publication date: 2026-07-31
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20603

KETANGGUHAN KOPERASI DAN UMKM DI TENGAH TEKANAN EKONOMI: ANALISIS SEM-PLS KABUPATEN BERAU
type: item
description: Cooperatives and Micro, Small and Medium Enterprises (MSMEs) in Berau Regency face multiple structural pressures: raw material inflation, limited access to capital, low digital literacy, and regional policies that are not fully in favor of small business actors. This research examines the causal relationship between the variables of competitiveness, access to capital, digital literacy, regional government policy support on the resilience of MSME businesses in Berau Regency, East Kalimantan. The Structural Equation Modeling–Partial Least Squares (SEM-PLS) method was applied to 187 MSME respondents registered with the Berau Regency Cooperative and MSME Service in the 2023–2024 period. Empirical data shows that access to capital (path coefficient β = 0.412; p < 0.01) and digital literacy (β = 0.338; p < 0.01) are the main determinants of business resilience, while local government policies provide a significant moderating effect. The novelty of this study lies in the integration of Berau local wisdom variables, the involvement of the Berusu and Bajau Dayak traditional communities in informal distribution networks as control variables which have so far been ignored by the national literature. The findings recommend reforming regional ultra-micro credit policies as well as accelerating local ecosystem-based MSME digital transformation programs. Keywords: Berau Regency MSMEs; cooperative; SEM-PLS; business resilience; digital literacy; regional policy
creator: Hasnawati
creator: Tamam Rosid
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-08-27
publication date: 2026-08-27
volume: 10
number: 3
doi: 10.29040/jie.v10i3.19492

STRATEGI PENGEMBANGAN BUDIDAYA JAGUNG BERBASIS ANALISIS PRODUKTIVITAS DAN RANTAI NILAI DI KECAMATAN TALISAYAN KABUPATEN BERAU
type: item
description: Penelitian ini bertujuan untuk menganalisis strategi pengembangan budidaya jagung berbasis produktivitas dan rantai nilai di Kecamatan Talisayan, Kabupaten Berau. Penelitian menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara mendalam, observasi, dan dokumentasi. Validitas data diperkuat menggunakan triangulasi sumber, sedangkan perumusan strategi pengembangan dilakukan melalui analisis SWOT. Hasil penelitian menunjukkan bahwa produktivitas jagung dipengaruhi oleh kondisi lahan, ketersediaan sarana produksi, pola budidaya, modal usaha, akses penyuluhan dan teknologi, serta infrastruktur pertanian. Kendala utama yang dihadapi petani meliputi keterbatasan modal, belum optimalnya penerapan teknologi budidaya, dan keterbatasan sarana produksi. Analisis rantai nilai menunjukkan bahwa hambatan terjadi pada seluruh tahapan, mulai dari penyediaan input, produksi, pascapanen, distribusi, hingga pemasaran, yang mengakibatkan rendahnya efisiensi rantai nilai dan nilai tambah yang diterima petani. Berdasarkan analisis SWOT, pengembangan budidaya jagung berada pada Kuadran I (Growth Oriented Strategy) dengan koordinat (1,22; 1,12), yang menunjukkan bahwa sektor jagung memiliki kekuatan internal dan peluang eksternal yang besar. Strategi prioritas yang direkomendasikan meliputi penguatan kelembagaan petani, peningkatan akses terhadap sarana produksi dan pembiayaan, pengembangan fasilitas pascapanen, peningkatan kapasitas petani melalui penyuluhan dan adopsi teknologi, penguatan kemitraan pemasaran, serta perbaikan infrastruktur pertanian. Implementasi strategi tersebut diharapkan mampu meningkatkan produktivitas, efisiensi rantai nilai, daya saing komoditas jagung, pendapatan petani, serta mendukung ketahanan pangan daerah di Kabupaten Berau. Kata kunci: Ketahan_Pangan, Budidaya_Jagung, Produktivitas, Rantai_Nilai, SWOT
creator: Nuri Jauhari
creator: Nahwani Fadelan
creator: Endah Susanti
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-07-28
publication date: 2026-07-28
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20651

https://www.jurnal.stie-aas.ac.id/index.php/jie/article/view/20126
type: item
title: This study aims to analyze the effect of Debt to Equity Ratio (DER), Earnings Per Share (EPS), Debt to EBITDA, and EBITDA to Interest Expense (EBITDAIntExp) on Return on Equity (ROE) in manufacturing companies listed on the Indonesia Stock Exchange for th
description: This study aims to analyze the effect of Debt to Equity Ratio (DER), Earnings Per Share (EPS), Debt to EBITDA, and EBITDA to Interest Expense (EBITDAIntExp) on Return on Equity (ROE) in manufacturing companies listed on the Indonesia Stock Exchange for the 2024Q1–2025Q3 period. The background of this study is based on the importance of the manufacturing sector as one of the main pillars of the national economy and the existence of quite wide variations in profitability performance between companies in challenging economic conditions. This study uses a quantitative approach with panel data from 27 companies over six quarters, resulting in 162 observations. The analysis was conducted through panel data regression with the best model being the Fixed Effect Model. The results show that DER has a positive and significant effect on ROE, indicating that optimal use of debt can still drive increased returns on equity. EPS also has a positive and significant effect, indicating that the greater the profit available for each share, the stronger the company's ability to create value for shareholders. Conversely, Debt to EBITDA has a negative and significant effect on ROE, indicating that a high debt burden relative to the ability to generate operating income can depress profitability. EBITDAIntExp, on the other hand, has no significant effect on ROE. Simultaneously, all independent variables significantly influence ROE
creator: Valentina Laura Febyan
creator: Mohammad Sofyan
creator: Muhammad Imron
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-07-22
publication date: 2026-07-22
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20126

PENGARUH INFLASI DAN PERTUMBUHAN EKONOMI TERHADAP PERKEMBANGAN ASET KEUANGAN SYARIAH DI INDONESIA
type: item
description: The Islamic financial system in Indonesia has demonstrated significant and strategic development, becoming a crucial pillar in supporting national economic stability and growth, with total assets reaching IDR 3,131.02 trillion by 2025. Although extensive research exists on the relationship between macroeconomic factors and the performance of Islamic banking, there remains a literature gap concerning the direct analysis of the influence of inflation and economic growth on the overall total assets of the Islamic financial sector (encompassing Islamic banking, capital markets, and non-bank financial institutions) during the post-pandemic period of 2021-2025. This study aims to fill this gap by providing the latest empirical evidence on how macroeconomic stability and economic growth shape the broader asset landscape of the Islamic financial industry. This research employs a quantitative approach using secondary time-series data for the period 2021-2025. The data utilized include statistics on the development of Islamic financial assets, annual inflation rates, and Indonesia's economic growth (Gross Domestic Product). The analysis identifies the relationships and influences of these macroeconomic variables on the development of Islamic financial assets. The findings indicate that Islamic financial assets in Indonesia experienced consistent and significant growth from 2021 to 2025. Indonesia's economic growth also showed a solid and stable recovery above 5% since 2022. Despite fluctuations in the inflation rate, the Islamic financial sector successfully maintained its growth momentum, demonstrating resilience amidst macroeconomic dynamics. Macroeconomic conditions, particularly inflation and economic growth, are crucial determinants in shaping the performance and development of the Islamic financial sector in Indonesia.
creator: Budi Suharto
creator: Muhamad Wardany Anwar
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-08-29
publication date: 2026-08-29
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20702

PENGARUH TIKTOK SHOP SEBAGAI MEDIA DIGITAL MARKETING TERHADAP KEPUTUSAN PEMBELIAN GENERASI Z DI SURAKARTA
type: item
description: Background: The development of digital technology and social media has changed consumer behavior in online product purchases. One platform experiencing rapid growth is TikTok Shop, which utilizes various digital marketing strategies to attract consumer interest. Generation Z, as a group actively using social media, is a potential target for digital marketing activities. Objective: To analyze the influence of content quality, interactivity, trust, and brand image on Generation Z purchasing decisions in Surakarta City through TikTok Shop. Method: This study used a quantitative method with a sample of 100 Generation Z respondents in Surakarta City. Data were collected through questionnaires and analyzed using multiple linear regression. Results: The results show that content quality, interactivity, trust, and brand image have a positive and significant influence on Generation Z purchasing decisions in Surakarta City. Interactivity is the most dominant factor, while the model's ability to explain purchasing decisions is 85.5%. Conclusion: Based on the results of the study, it can be concluded that content quality, interactivity, trust, and brand image have a positive and significant influence on Generation Z purchasing decisions in Surakarta City through TikTok Shop. Keywords: Content Quality, Interactivity, Trust, Brand Image, Purchase Decision
creator: R. Chrisharmukti Hartoyo
creator: Edi Purwanto
creator: Elida Zia'ul Huda
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-07-24
publication date: 2026-07-24
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20332

MODEL STRUKTURAL KEPATUHAN WAJIB PAJAK UMKM BERBASIS MANAJEMEN PEMASARAN LAYANAN DAN DIGITALISASI PERPAJAKAN
type: item
description: This study examines the effects of service marketing management and tax digitalization on taxpayer compliance through taxpayer experience, satisfaction, and trust. An explanatory quantitative approach and a cross-sectional survey were employed involving 275 individual taxpayers who owned or managed micro, small, and medium enterprises in Greater Surakarta. Data were analyzed using Partial Least Squares Structural Equation Modeling. Service marketing management and tax digitalization positively affected taxpayer experience. Experience positively influenced satisfaction, satisfaction enhanced trust, and trust improved taxpayer compliance. Taxpayer experience specifically mediated the effects of service marketing management and digitalization on compliance. However, serial mediation through experience and satisfaction without trust was not significant. In contrast, the complete experience–satisfaction–trust chain significantly mediated both exogenous relationships. The findings indicate that satisfaction alone is insufficient to translate service and digitalization into compliance; institutional trust is the decisive relational mechanism. The model explained 19.1% of the variance in taxpayer compliance. The study highlights the need to integrate service orientation, user experience, digital support, satisfaction, and trust-building in strategies to strengthen voluntary tax compliance. Keywords: PLS-SEM; service marketing management; tax digitalization; taxpayer compliance;
creator: M. Gunawan Setyadi
creator: M. Hasan Ma'ruf
creator: Abdullah Zailani
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-08-27
publication date: 2026-08-27
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20711

EFISIENSI DAN SDGs: PENGIMPLEMENTASIAN GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING
type: item
description: This research examines the influence of Green Accounting, Material Flow Cost Accounting (MFCA), and cost efficiency on the attainment of Sustainable Development Goals (SDGs) in manufacturing firms listed on the Indonesia Stock Exchange from 2022 to 2024. A quantitative methodology was employed, utilizing secondary data from annual and sustainability reports. Through purposive sampling, 41 firms were selected, resulting in 123 observations. Panel data regression using EViews 12 determined the Common Effect Model (CEM) as the most suitable estimation framework. The results indicate that neither Green Accounting nor Material Flow Cost Accounting (MFCA) significantly impacts the achievement of SDGs when tested individually. Conversely, cost efficiency demonstrates a positive and statistically significant influence on sustainable development performance. However, all three independent variables collectively exert a considerable effect on achieving the SDGs. These findings suggest that the effective management of costs and resource allocation plays a more crucial role in facilitating sustainable development than relying solely on separate environmental accounting methodologies. The originality of this research lies in the integration of Green Accounting, MFCA, and cost efficiency within a unified empirical model to elucidate sustainable development performance in the context of Indonesian manufacturing firms. Keywords : Green Accounting, Material Flow Cost Accounting (MFCA), Cost Efficiency, Sustainable Development, Manufacturing Companies
creator: Rathu Rumbey Rochmalia
creator: Ahmad Husin
creator: Agus Triatmono
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-07-28
publication date: 2026-07-28
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20404

ANALISIS STRATEGI KEPUASAN PELANGGAN BERBASIS EXPERIENTIAL MARKETING DAN SUPERIOR QUALITY DALAM MENINGKATKAN LOYALITAS KONSUMEN UMKM KOPI
type: item
description: This study aims to analyze the influence of Superior Quality, Experiential Marketing, and Customer Relationship Management (CRM) on Customer Satisfaction within night-time coffee MSMEs (Micro, Small, and Medium Enterprises) along the Jalan Slamet Riyadi corridor in Surakarta. Amidst a hyper-competitive market and fluctuating monthly revenues, the implementation of appropriate marketing strategies is crucial for the business continuity of these MSMEs. This study employs a quantitative approach using a survey method. A purposive sampling technique was used to select 50 respondents who actively consume coffee in the area. Primary data were collected via Likert-scale questionnaires and analyzed using multiple linear regression. The analysis results indicate that Superior Quality, Experiential Marketing, and CRM—both individually and simultaneously—have a positive and significant impact on Customer Satisfaction. The Experiential Marketing variable makes the dominant contribution to shaping consumer satisfaction perceptions. The coefficient of determination (R²) of 0.672 indicates that 67.2% of the variation in customer satisfaction is explained by these three variables, while the remainder is influenced by factors outside the model. The managerial implications of this study highlight the importance for coffee MSMEs to integrate product quality, the creation of emotional experiences within the shop environment, and personalized customer relationships to reduce customer switching rates. Keywords: Experiential Marketing, Superior Quality, Customer Relationship Management, Customer Satisfaction, Coffee MSMEs.
creator: Rian Andrianto
creator: Bangun Prajadi Cipto
creator: Nano Priyanto
creator: Galang Aji Narotama
creator: Nanang Wahyudi
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-08-29
publication date: 2026-08-29
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20744

https://www.jurnal.stie-aas.ac.id/index.php/jie/article/view/20510
type: item
title: PENGARUH LIKUIDITAS, PROFITABILITAS, DAN SOLVABILITAS TERHADAP OPINI AUDIT GOING CONCERN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE (2022 – 2024)
description: This study examines the effect of liquidity, profitability, and solvency on going concern audit opinions in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange during 2022–2024. Using a quantitative approach, secondary data from 20 companies (60 observations) were analyzed through multiple regression with SPSS.The results show that Current Ratio, Return on Assets, and Debt to Asset Ratio do not have a significant effect on going concern audit opinions, either partially or simultaneously. The model has low explanatory power, indicating that other factors outside the study variables are more influential in auditors’ decisions.In conclusion, liquidity, profitability, and solvency are not key determinants of going concern audit opinions in the sampled companies. Further research is recommended to include additional variables to improve analysis accuracy.
creator: Nurhudabiah Putrijunita
creator: Tutut Dewi Astuti
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-07-16
publication date: 2026-07-16
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20510

APAKAH DIGITAL NATURAL CAPITAL MAMPU MENGURANGI KETERGANTUNGAN TERHADAP EKSPLOITASI SUMBER DAYA ALAM? ANALISIS KONSEPTUAL PADA ERA INDUSTRI 5.0
type: item
description: Artikel ini mengembangkan konsep baru – Digital Natural Capital (DNC) sebagai kerangka konseptual untuk menjawab pertanyaan apakah digitalisasi ekonomi mampu mengurangi ketergantungan terhadap eksploitasi sumber daya alam (SDA) fisik pada era transformasi menuju Industri 5.0. Studi terdahulu telah mengaitkan ekonomi digital dengan efisiensi penggunaan SDA dan transformasi hijau, namun umumnya memperlakukan digitalisasi sebagai instrumen efisiensi semata, bukan sebagai bentuk modal (capital) yang berdiri sejajar dengan modal alam, modal manusia, dan modal fisik. Kesenjangan riset (research gap) inilah yang mendasari kebaruan (novelty) artikel ini. Dengan pendekatan kualitatif, kajian pustaka sistematis (systematic literature review) dan analisis konseptual interpretatif, penelitian ini mensintesiskan Teori Modal Alam (Costanza & Daly, 1992), Resource-Based View (Barney, 1991), dan Teori Resource Curse (Sachs & Warner, 2001; Auty, 1993) dengan literatur terkini tentang Industri 5.0 dan ekonomi digital (2023–2026) untuk membangun kerangka DNC yang terdiri atas tiga lapisan: kognitif-data, sirkularitas, dan tata kelola. Data sekunder dari World Bank dan UNCTAD digunakan untuk memotret kondisi faktual ketergantungan pada SDA dan jejak lingkungan digitalisasi. Hasil analisis menunjukkan bahwa DNC berpotensi menekan ketergantungan pada eksploitasi SDA fisik melalui efisiensi ekstraksi, substitusi material, perpanjangan siklus hidup aset, dan tata kelola berbasis data, tetapi efektivitasnya dimoderasi secara kuat oleh kualitas kelembagaan dan berisiko menimbulkan rebound effect berupa jejak karbon dan konsumsi energi infrastruktur digital itu sendiri. Artikel ini menawarkan implikasi teoretis berupa perluasan taksonomi modal dalam ekonomi sumber daya, serta implikasi kebijakan bagi negara berkembang kaya SDA, termasuk Indonesia, dalam merancang transisi Industri 5.0 yang tidak sekadar mendigitalkan ekstraksi, tetapi mentransformasi basis modal pembangunan. Kata Kunci: modal…
creator: Tamam Rosid
creator: Suryadi
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-08-29
publication date: 2026-08-29
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20872

Driving Financial Performance In The Digital Era: The Strategic Roles Of Financial Literacy, Fintech, and Financial Inclusion
type: item
description: This study aims to analyze the effect of financial literacy and financial technology on the financial performance of MSMEs in Yogyakarta, both directly and indirectly through financial inclusion as a mediating variable. The population in this study consists of Micro, Small, and Medium Enterprises (MSMEs) located in the City of Yogyakarta. A quantitative approach was used with a sample of 217 MSME respondents. Data were collected through a questionnaire distributed via Google Form and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that financial literacy and financial technology have a positive and significant effect on the financial inclusion of MSMEs. Furthermore, financial inclusion also has a positive and significant effect on the financial performance of MSMEs. Financial literacy and financial technology also have a direct positive effect on financial performance. The mediation analysis reveals that financial inclusion can mediate the effect of financial literacy and financial technology on the financial performance of MSMEs. This study can strengthen previous theories regarding the effect of financial literacy and financial technology on financial performance, as well as the role of financial inclusion as a mediating variable. This study has implications for researchers in gaining a deeper understanding of financial practices in the business world, particularly in the MSME sector. The limitations of this study are confined to certain factors, so it has not included other variables that could potentially affect the financial performance of MSMEs, such as financial attitude and financial management.
creator: Rita Kusumawati
creator: Selvia Putri Yasmara
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-08-27
publication date: 2026-08-27
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20597

ANALISIS INVESTASI INFRASTRUKTUR JALAN UNTUK MENDUKUNG PENGEMBANGAN KAWASAN PARIWISATA DI KABUPATEN BERAU
type: item
description: Infrastructure investment plays a crucial role in regional tourism development, particularly in areas with significant natural and cultural potential. This study analyzes road infrastructure investment strategies to support tourism area development in Berau Regency, East Kalimantan, Indonesia. Employing a quantitative approach with Structural Equation Modeling-Partial Least Squares (SEM-PLS), this research examines the relationships between infrastructure investment, accessibility improvement, tourism sector growth, and regional economic development. Primary data were collected from 215 respondents comprising government officials, tourism business operators, and local community members through structured questionnaires administered between January and March 2025. Secondary data included budget allocation documents, tourist arrival statistics, and road condition assessments from 2023-2025. The analysis reveals that road infrastructure investment significantly influences tourism accessibility (path coefficient 0.742, p<0.001), which subsequently affects tourist visit frequency (path coefficient 0.681, p<0.001) and regional economic performance (path coefficient 0.594, p<0.001). Budget allocation for road infrastructure in Berau Regency increased from IDR 127.3 billion in 2023 to IDR 185.6 billion in 2025, correlating with a 34.7% increase in tourist arrivals. The novelty of this research lies in integrating fiscal capacity analysis with tourism infrastructure planning through SEM-PLS methodology, providing empirical evidence for strategic budget allocation decisions. Findings indicate that prioritizing road connectivity to key tourism destinations such as Derawan Islands, Birang Waterfall, and Kelay River generates multiplier effects on local economic activities, employment creation, and community welfare improvement.
creator: Rafli Yunianto Pratama
creator: Tamam Rosid
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-08-26
publication date: 2026-08-26
volume: 10
number: 3
doi: 10.29040/jie.v10i3.19419

What Drives Enterprise Risk Management Disclosure? Evidence from Risk Management Committee, Leverage, Profitability, and Board of Commissioners Size
type: item
description: This study aims to analyze the effect of the risk management committee, leverage, and profitability on enterprise risk management disclosure, with board of commissioners size as a moderating variable, in manufacturing industries listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. This study uses a quantitative approach with 462 samples from 137 companies selected using a purposive sampling technique. Data analysis uses moderated regression analysis with EViews 13 software. The results show that the risk management committee, leverage, and profitability have a positive and significant effect on enterprise risk management disclosure. Board of commissioners size is able to moderate the effect of profitability on enterprise risk management disclosure. This study is expected to provide an academic contribution to the development of financial management science and to broaden scientific understanding of the risk management committee, leverage, profitability, board of commissioners size, and enterprise risk management disclosure. This study also provides practical guidance for management in designing strategies to improve the quality of enterprise risk management disclosure more effectively, as well as understanding for stakeholders regarding the factors that influence such disclosure. This study only uses data from the 2021-2024 period, so the results do not yet fully reflect long-term conditions; therefore, future research is advised to use a longer observation period in order to obtain more comprehensive results.
creator: Alni Rahmawati
creator: Naila Letisha Djasman
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-08-27
publication date: 2026-08-27
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20635

PENGARUH PENGUNGKAPAN GREEN ACCOUNTING DAN CORPORATE GOVERNANCE TERHADAP KINERJA LINGKUNGAN (Studi Empiris pada Perusahaan Energi yang terdaftar di BEI Tahun 2021-2024)
type: item
description: This study examines the effect of green accounting disclosure and corporate governance on environmental performance of energy companies listed on the Indonesia Stock Exchange during 2021–2024. Environmental performance was proxied by PROPER ratings issued by the Ministry of Environment and Forestry. Using a quantitative approach, this study employed secondary data derived from annual reports and sustainability reports. The sample was selected through purposive sampling, resulting in 25 companies and 93 observations after outlier treatment. Panel data regression with the Random Effect Model was used to test the hypotheses. The results show that recycled material disclosure, corporate social responsibility, and institutional ownership have a positive and significant effect on environmental performance. In contrast, renewable energy disclosure, cost allocation, and the board of commissioners do not have a significant effect, while the audit committee has a significant negative effect. These findings suggest that improving environmental disclosure quality and strengthening institutional monitoring are important to enhance corporate environmental performance. Keywords : green accounting, corporate governance, environmental performance, energy companies, PROPER
creator: Rossi Mega Aprilia
creator: Widi Hariyanti
creator: Faiz Rahman Siddiq
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-07-21
publication date: 2026-07-21
volume: 10
number: 3
doi: 10.29040/jie.v10i3.19819

MANAJEMEN PENGELOLAAN WAKAF TANAH DI KECAMATAN PAGAR JATI KABUPATEN BENGKULU TENGAH
type: item
description: This research is motivated by the problem of not optimal management of productive waqf assets in Pagar Jati District, Central Bengkulu Regency, which is mainly caused by the limited managerial capacity of nazhir at the local level. To dissect this problem, this study uses a descriptive qualitative methodology with a type of field research. Primary and secondary data were collected through in-depth interview techniques, direct observation, and documentation studies involving key information such as waqf nazhir, village governments, community leaders, and beneficiaries, then analyzed in a qualitative interactive manner. The discussion in this study focuses on an in-depth analysis related to the application of the operational management function which includes planning, organizing, implementing, and supervising funds as well as identifying inhibiting factors in the managerial process. The conclusion of the study shows that the management of land waqf has provided social benefits for the community, but its implementation is still faced with a number of obstacles, including weak archive management, disconnection of nazhir regeneration, low competence of human resources, limited funding, and the existence of cultural factors. Keywords : Wakqf Management, Nazhir, Land Waqf, Inhibiting Factors.
creator: Intan Widuri
creator: Desi Isnaini
creator: Badaruddin Nurhab
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-08-24
publication date: 2026-08-24
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20686

Kajian Literatur Pemutusan Poverty Trap melalui Penguatan UMKM di Indonesia
type: item
description: Penelitian ini bertujuan untuk menganalisis penguatan UMKM melalui intervensi kebijakan untuk memutus Porverty Trap tersebut. Poverty Trap adalah kemiskinan yang bersifat persisten, yaitu kondisi rumah tangga miskin mengalami keterbatasan aset, modal, keterampilan, teknologi, dan akses pasar sehingga sulit meningkatkan kesejahteraannya. Usaha Mikro, Kecil, dan Menengah (UMKM) adalah instrumen strategis dalam mengurangi kemiskinan. Metode yang digunakan adalah studi literatur dari berbagai jurnal ilmiah dan kajian literatur yang terkait dengan penelitian ini. Hasil penelitian menunjukkan bahwa penguatan UMKM melalui integrasi akses modal, pelatihan, pendampingan, digitalisasi, dan akses pasar mampu meningkatkan kapasitas usaha, produktivitas, serta pendapatan pelaku usaha. Peningkatan tersebut mendorong akumulasi aset, investasi pada usaha dan sumber daya manusia, serta memperkuat ketahanan ekonomi rumah tangga. Kebijakan penguatan UMKM akan efektif dengan menyesuaikan intervensi dengan tingkat perkembangan usaha. UMKM yang masih dalam mode survival memerlukan dukungan dasar berupa pembiayaan, pelatihan, dan pendampingan, sedangkan UMKM yang berpotensi tumbuh membutuhkan dukungan yang lebih berorientasi pada inovasi, digitalisasi, sertifikasi, dan perluasan jaringan pasar. Oleh karena itu, kebijakan yang terintegrasi, berlapis, dan adaptif menjadi kunci dalam memperkuat peran UMKM sebagai instrumen pembangunan ekonomi yang inklusif dan berkelanjutan dalam mengurangi kemiskinan secara struktural
creator: Diwayana Putri Nasution
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-07-13
publication date: 2026-07-13
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20269

NILAI-NILAI PENDIDIKAN DALAM HADITS-HADITS TENTANG KEJUJURAN: ANALISIS TEMATIK DAN RELEVANSINYA TERHADAP PENGUATAN PENDIDIKAN KARAKTER
type: item
description: Honesty is a fundamental value in Islamic teachings and plays a crucial role in shaping human character and moral conduct. Amid various moral challenges in educational settings, such as plagiarism, academic dishonesty, the misuse of digital technology, and declining student integrity, strengthening the value of honesty has become increasingly important. As one of the primary sources of Islamic teachings alongside the Qur'an, the Hadith of Prophet Muhammad (PBUH) contains educational values that serve as a foundation for character development. This study aims to analyze the educational values embedded in Hadiths concerning honesty using a thematic (maudhu'i) approach and to examine their relevance to strengthening character education. The study employed a qualitative approach with a library research method. Primary data consisted of authentic (ṣaḥīḥ) Hadiths related to honesty, while secondary data were obtained from relevant books, scholarly articles, and previous research. Data analysis involved the inventory of Hadiths, thematic classification, content analysis based on classical and contemporary syarah (Hadith commentaries), synthesis of educational values, and interpretation of their relevance to character education. The findings reveal that Hadiths concerning honesty encompass educational values such as integrity, trustworthiness (amanah), responsibility, exemplary conduct, and moral consistency. These values are interrelated in fostering students' noble character. Furthermore, the study demonstrates that the concept of honesty in the Hadith extends beyond interpersonal relationships by incorporating a spiritual dimension that nurtures continuous moral awareness. Therefore, Hadiths concerning honesty remain highly relevant as a conceptual foundation for strengthening character education in the contemporary era.
creator: Inti Pitasari
creator: Eka Mustika Riantina
creator: Ahmad Ilham
creator: Aziz Nur Wahid
creator: M. Anugerah Saputra
creator: Putri Marsya
creator: Ratu Chielsa Riky. P
creator: Wega Maria
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-08-29
publication date: 2026-08-29
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20705

Determinan Kemiskinan di Negara-Negara ASEAN: Analisis Data Panel Periode 2000–2024
type: item
description: Despite continued economic growth in ASEAN, poverty remains a problem in several member countries. This study uses panel data from ASEAN countries for the period 2000–2024 to analyze the effects of FDI, private sector domestic credit, education, urbanization, and GDP per capita on poverty. Based on the model selection, the Fixed Effect Model is the most appropriate approach. The results show that private sector domestic credit, education, urbanization, and GDP per capita are associated with poverty reduction, while FDI has no significant effect. These findings emphasize the importance of improving financial access, education, productive urbanization, and community income in supporting poverty alleviation in the ASEAN region.
creator: Agil Mahardika Putra
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-07-12
publication date: 2026-07-12
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20398

BENCHMARKING EFISIENSI KINERJA HOTEL DI ERA PEMULIHAN PARIWISATA DENGAN PENDEKATAN DEA
type: item
description: This study evaluated the efficiency of hotel performance in Indonesia in the post-pandemic tourism recovery era during 2022-2025 as well as identify issuers that can be a reference for best practices through benchmarking instruments. The research method used a quantitative approach with the non-parametric Data Envelopment Analysis (DEA) method. The number of DMUs in this study is 9 hotel issuers listed on the Indonesia Stock Exchange (IDX), namely EAST, PWON, SHID, PSKT, DFAM, SNLK, BUVA, FITT, and JIHD. This study specifically applies the Variable Returns to Scale (VRS) model with an output-oriented approach to measure pure technical efficiency without bias from the influence of the operating scale. The results show that in the 2022–2024 period, the majority of hotel issuers managed to achieve full efficiency, but this number will decrease in 2025 as operational costs increase and market conditions change. The average pure technical efficiency of the industry was recorded to have decreased from the range of 95–96% in the initial period to 85.7% in 2025. EAST and PWON issuers have consistently been identified as the main references for other issuers that are not yet efficient. Through slack analysis, it was found that inefficiencies in issuers that are not optimal generally come from excess room capacity and the amount of labor that is disproportionate to the output produced. Based on these findings, the study recommends downsizing strategies for hotels in conditions of decreasing returns to scale and expansion strategies for hotels in conditions of increasing returns to scale to achieve better economies of scale efficiency.
creator: Cucu Hayati
creator: Leonard Adrie Manafe
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-08-27
publication date: 2026-08-27
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20742

THE INFLUENCE OF CONTENT MARKETING AND ONLINE CUSTOMER REVIEWS ON PURCHASE DECISIONS IN E-COMMERCE
type: item
description: The development of the digital landscape has fundamentally changed the way consumers interact with brands and make purchasing decisions on e-commerce platforms. This study aims to analyze the influence of content marketing and online customer reviews on consumer purchasing decisions on e -commerce platforms. Using a quantitative approach, data was collected through a structured online questionnaire distributed to active consumers of e-commerce platforms. The data analysis technique used in this study was Structural Equation Modeling (SEM) or Multiple Linear Regression to test the causal relationship between variables. The results show that both content marketing and online customer reviews have a positive and significant influence on consumer purchasing decisions, both partially and simultaneously. The educational and interactive information components in content marketing have been shown to stimulate initial interest, while the credibility and valence of online customer reviews serve as critical validators that minimize consumer risk perceptions before making a final transaction. The practical implications of this study emphasize the importance for digital business actors to integrate relevant content creation strategies with consumer review reputation management to optimize sales conversions in an increasingly competitive digital market.
creator: Jhoni Iskandar
creator: Sriwanti Belani
creator: Hadiansyah Ma’sum
creator: Donald Michi Kasetty
creator: Hamdiah
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-07-12
publication date: 2026-07-12
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20449

MODERASI PENGENDALIAN INTERNAL ATAS PENGARUH DIGITAL ACCOUNTING DAN FORENSIC ACCOUNTING TERHADAP EFEKTIVITAS DETEKSI KECURANGAN PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI DI BEI (2022–2024)
type: item
description: This study aims to analyze the influence of Digital Accounting and Forensic Accounting on the effectiveness of fraud detection with internal control as a moderating variable in consumer goods manufacturing companies listed on the Indonesia Stock Exchange for the 2022–2024 period. This study uses a quantitative approach with a moderated regression analysis (MRA) method. Research data were obtained from financial statements and annual reports of companies that met the research sample criteria. The independent variables in this study are Digital Accounting and Forensic Accounting, the dependent variable is the effectiveness of fraud detection, while internal control acts as a moderating variable. The results show that Digital Accounting has a positive and significant effect on the effectiveness of fraud detection. Forensic Accounting also has a positive and significant effect on the effectiveness of fraud detection in the basic regression model (main effect). In addition, internal control has been shown to moderate the effect of Digital Accounting on the effectiveness of fraud detection, indicating that a good internal control system can strengthen the use of digital accounting technology in detecting fraud. However, internal control has not been shown to moderate the effect of Forensic Accounting on the effectiveness of fraud detection. This research is expected to contribute to companies in improving fraud detection systems through the application of digital accounting technology, forensic accounting, and strengthening internal controls.
creator: Puji Aledya Angguna
creator: Martinus Budiantara
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-07-31
publication date: 2026-07-31
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20759

INOVASI PELATIHAN BERBASIS TEKNOLOGI DIGITAL DI BALAI PELATIHAN VOKASI DAN PRODUKTIVITAS (BPVP) BANDUNG BARAT: STUDI EVALUATIF DAN REKOMENDASI STRATEGIS
type: item
description: In the context of human resource development (HRD), technology-based training innovation is key to improving access, efficiency and the effectiveness of learning. The West Bandung Vocational and Productivity Training Centre (BPVP), as a training institution which was established and operated by the government, has begun to implement various digital approaches in its training programmes, in line with the increasing demands of an increasingly digitalised labour market. This study aims to evaluate the effectiveness of digital technology-based training at the Vocational and Productivity Training Centre (BPVP) in West Bandung, Indonesia. The study employs a descriptive-evaluative approach using mixed methods, involving a survey of training participants as well as structured interviews with management, instructors, and programme developers. The research findings indicate that digital training offers ease of access and flexibility, yet still faces challenges regarding infrastructure, instructors’ digital literacy, and the interactivity of the training materials. Strategic recommendations include strengthening infrastructure, training for instructors, the development of industry-based digital curriculum, and a data-driven evaluation system. This research makes a significant contribution to the development of vocational training policies that are adaptable to digital transformation in Indonesia. Keywords: Human Resource Development, Technology-based Training, Vocational Training
creator: Mochamad Sarif Hasyim
creator: Doni Mardiyanto
creator: Adi Masliardi
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-08-04
publication date: 2026-08-04
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20579

INTEGRASI BLUE ACCOUNTING DALAM PENGELOLAAN SUMBER DAYA LAUT BERKELANJUTAN DI KAWASAN PESISIR KABUPATEN BANGKA TENGAH
type: item
description: This study analyzes the integration of Blue Accounting as a strategic approach to sustainable marine resource management in Central Bangka Regency. Blue Accounting is a reporting framework that combines ecological, social, and economic data to improve transparency, accountability, and policy effectiveness. Employing a quantitative method and Partial Least Squares Structural Equation Modeling (PLS-SEM), the study examines three key hypotheses: (1) the impact of data integration on readiness to implement Blue Accounting, (2) the effect of institutional readiness on implementation effectiveness, and (3) the contribution of Blue Accounting to the quality of marine management policies. Results indicate all hypotheses are statistically significant. Multidimensional data integration positively influences implementation readiness (β = 0.417; p < 0.001), while institutional readiness significantly affects effectiveness (β = 0.354; p < 0.001). Furthermore, Blue Accounting contributes to enhanced transparency and improved marine policy quality (β = 0.479; p < 0.001). The findings highlight the importance of integrated data systems and institutional capacity in local marine governance.
creator: Wenni Anggita
creator: Elmi Rakhma Aalin
creator: Yanto Yanto
creator: Ulfa Ulfa
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-07-27
publication date: 2026-07-27
volume: 10
number: 3
doi: 10.29040/jie.v10i3.19252

Pengaruh Pengetahuan Akuntansi, Pemanfaatan Teknologi Digital, Dan Kompetensi Sumber Daya Manusia Terhadap Kredibilitas Laporan Keuangan UMKM Di Kota Surakarta
type: item
description: The credibility of financial statements plays an important role in supporting business sustainability, particularly for Micro, Small, and Medium Enterprises (MSMEs). Credible financial reports provide reliable information that can be used by business owners and external stakeholders in making economic decisions. This study aims to examine the influence of accounting knowledge, digital technology utilization, and human resource competence on the credibility of MSME financial statements in Surakarta City. The study adopted a quantitative approach using primary data collected through questionnaires distributed to 100 MSME owners selected through purposive sampling. Data were analyzed using multiple linear regression with IBM SPSS Statistics. The findings indicate that accounting knowledge and human resource competence have a positive and significant effect on the credibility of financial statements. Conversely, digital technology utilization does not significantly affect financial statement credibility, indicating that the adoption of digital accounting applications among MSMEs remains relatively low. Simultaneously, accounting knowledge, digital technology utilization, and human resource competence significantly influence the credibility of MSME financial statements. The model explains 54.8% of the variation in financial statement credibility. These findings imply that improving accounting literacy and strengthening human resource competence are essential to producing more credible financial reports among MSMEs.
creator: Tara Elisa Putri
creator: Sri Isfantin Puji Lestari
creator: Dwinda Agustintia
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-08-31
publication date: 2026-08-31
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20608

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN STRUKTUR MODAL TERHADAP HARGA SAHAM PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021 – 2024
type: item
description: This study was conducted to analyze and examine the factors influencing stock prices. The variables studied included firm size, profitability, and capital structure. The study population consisted of property and real estate sector listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. The data was processed using statistical tools, namely SPSS version 31. The sampling technique used was purposive sampling, with an initial sample size of 92 companies. During the data processing process, several outliers were identified, resulting in 88 valid data sets after removal. Data analysis was conducted using quantitative methods. The results showed that firm size and capital structure had an effect on stock prices, while profitability did not affect the Stock Price. And firm size, profitability and capital structure simultaneously affect the Stock Price. Keywords: firm size, profitability, capital structure, stock price
creator: Nur Erias Fahmawati
creator: Suhendro
creator: Dimas Ilham Nur Rois
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-07-21
publication date: 2026-07-21
volume: 10
number: 3
doi: 10.29040/jie.v10i3.19569

PENGARUH AFFILIATE MARKETING, INFLUENCER, DAN LIVE STREAMING TERHADAP KEPUTUSAN PEMBELIAN PRODUK FASHION ONLINE DI TIKTOK SHOP (STUDI PADA MAHASISWA DI UNIBA SURAKARTA)
type: item
description: This study was conducted to examine and analyze the impact of Affiliate Marketing, Influencers, and Live Streaming on online fashion product purchasing decisions on TikTok Shop, with students from Universitas Islam Batik (UNIBA) Surakarta as the study subjects. The approach used in this research is quantitative with a causal-associative design. The population object includes UNIBA Surakarta students who have recorded having purchased fashion products online through TikTok Shop within the last six months; a total of 100 respondents were involved as a sample calculated using the Lemeshow formula and selected through a purposive sampling technique. Primary data collection was carried out using a 5-point Likert scale questionnaire instrument that had previously been tested for validity and reliability, then analyzed using the classical assumption test and multiple linear regression assisted by SPSS software. The study findings show that the variables Affiliate Marketing, Influencers, and Live Streaming have a positive and significant partial influence on purchasing decisions. Simultaneous testing also proved that the three independent variables had a significant influence on purchasing decisions (F count = 103.687; Sig. = 0.000), with the ability to explain variations in purchasing decisions by 75.7 percent (Adjusted R Square = 0.757). This finding confirms that influencer credibility, live streaming interactivity, and trust in the affiliate system together are the main determinants of fashion product purchasing decisions among students in the era of social media-based digital marketing. Keywords: Affiliate Marketing; Influencer; Live streaming; Purchase Decision; TikTok Shop
creator: Arba Ati Aktafia Sari
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-08-24
publication date: 2026-08-24
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20667

PENGARUH KEMUDAHAN AKSES E-SAMSAT, KEPERCAYAAN TERHADAP PEMERINTAH, DAN BIAYA PAJAK TERHADAP MINAT MASYARAKAT MEMBAYAR PAJAK KENDARAAN BERMOTOR TEPAT WAKTU DI KOTA SURAKARTA
type: item
description: This study aims to analyze the effect of e-Samsat accessibility, trust in government, and tax costs on public interest in paying motor vehicle taxes on time in Surakarta City. Motor vehicle tax is an important source of regional revenue that supports regional development; however, delays in tax payments remain a significant issue. This research employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to 100 motor vehicle owners in Surakarta City selected through purposive sampling. The data were analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that e-Samsat accessibility, trust in government, and tax costs have a positive and significant effect on public interest in paying motor vehicle taxes on time, both partially and simultaneously. Among the independent variables, tax cost was found to be the most dominant factor influencing taxpayers’ interest. These findings suggest that improving digital tax services, strengthening public trust in government, and implementing appropriate tax policies can enhance taxpayers’ willingness to fulfill their tax obligations on time. Keywords: e-Samsat, trust in government, tax cost, taxpayer interest, motor vehicle tax
creator: Anggun Cantika Dewi
creator: Sri Isfantin Puji Lestari
creator: Retnoning Ambarwati
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-07-20
publication date: 2026-07-20
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20166

ANALISIS PERKEMBANGAN INDUSTRI HALAL INDONESIA DALAM PERSPEKTIF EKONOMI ISLAM
type: item
description: This study analyzes the development of Indonesia's halal industry from an Islamic economic perspective, focusing on the integration of digital innovation and sustainability principles in the post-mandatory halal certification era. Grounded in the philosophical foundations of Islamic economics, which views the halal industry as a pivotal instrument for achieving falah (comprehensive well-being) and adhering to halalan-tayyiban principles, the research explores the industry's significant growth and regulatory transformation in Indonesia. A qualitative approach with an exploratory case study design is employed, utilizing in-depth interviews with key stakeholders and secondary data from official reports, research institutions, and academic journals. The data analysis is conducted thematically to identify key patterns and policy implications. The findings reveal that Indonesia has maintained a strong position in the global Islamic economy (ranking 2-4 in the SGIE Report 2021-2023), with a domestic halal market value reaching USD 318.91 billion in 2024 and projected Muslim consumer spending of USD 281.6 billion by 2025. However, a significant challenge lies in the low rate of halal certification among Micro, Small, and Medium Enterprises (MSMEs), with only 28.8% of food and beverage MSMEs certified as of February 2025. The discussion highlights how Islamic economic principles, particularly Maqasid Shariah and Halal Supply Chain Management (HSCM), drive the industry's ethical and operational frameworks. It also emphasizes the crucial role of digital innovations like Blockchain and Artificial Intelligence in enhancing transparency and trust. This study addresses existing research gaps by offering a comprehensive analysis of the synergy between regulation, technology, and Islamic economic values, providing a holistic understanding of how Indonesia can optimize its halal industry potential for adaptive, competitive, inclusive, and sustainable growth in the global market.
creator: Muhamad Wardany Anwar
creator: Budi Suharto
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-08-29
publication date: 2026-08-29
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20703

PENGARUH RASIO PASAR, KURS RUPIAH, INFLASI, DAN HARGA BATUBARA DUNIA TERHADAP HARGA SAHAM PERUSAHAAN SEKTOR ENERGI DI BEI TAHUN 2019-2024
type: item
description: This study aims to analyze the influence of market ratios (Earning Per Share/EPS), the rupiah exchange rate, inflation, and world coal prices (Newcastle Coal Future) on the stock prices of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2024 period. The study employs a quantitative approach using multiple linear regression analysis (OLS method). The sample consists of 40 energy sector companies selected through purposive sampling, resulting in 240 observation units. The theoretical foundations are the Signaling Theory (Spence, 1973; Ross, 1977) and the Efficient Market Hypothesis (Fama, 1970). The results show that partially, only EPS has a positive and significant effect on stock prices (t=15.952; Sig.<0.001; Beta=0.731), making it the most dominant variable in the model. The rupiah exchange rate has a positive but insignificant effect (Sig.=0.311), inflation has a negative but insignificant effect (Sig.=0.812), and world coal prices have no significant direct effect (Sig.=0.673). Simultaneously, all independent variables significantly influence stock prices (F=64.783; Sig.<0.001) with a model explanatory power of 51.6% (Adjusted R²=0.516). These findings imply that EPS is the primary market signal in valuing energy sector stocks, while macroeconomic variables function more as leading indicators to anticipate future EPS movements. Keywords: Earning Per Share (EPS), Rupiah Exchange Rate, Inflation, Newcastle Coal Price, Energy Sector
creator: Dinar Nursyahbani
creator: Sri Isfantin Puji Lestari
creator: Dian Noor Citra Perdana
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-07-22
publication date: 2026-07-22
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20379

HUBUNGAN PERSEPSI ATAS KUALITAS INFORMASI KEUANGAN DESA, PARTISIPASI MASYARAKAT, DAN TRANSPARANSI PENGELOLAAN DANA DESA DENGAN PERSEPSI KESEJAHTERAAN MASYARAKAT DESA TEMA TANA
type: item
description: This study examines the associations of perceived village financial information quality, community participation, and transparency in Village Fund management with perceived community welfare in Tema Tana Village, West Sumba. A cross-sectional survey was conducted using purposive sampling. Of 86 questionnaires distributed, 79 valid responses were analyzed using multiple linear regression. Perceived village financial information quality was not significantly associated with perceived community welfare (B = 0.014; β = 0.018; p = 0.833). In contrast, community participation (B = 0.356; β = 0.441; p < 0.001) and transparency in Village Fund management (B = 0.437; β = 0.485; p < 0.001) showed positive and significant associations. The overall model was significant, F(3, 75) = 87.412, p < 0.001, with an adjusted R² of 0.769. These findings indicate that perceived welfare is more closely associated with community involvement and transparency than with the perceived technical quality of financial information. Because the study used cross-sectional data from one village, the results should not be interpreted causally or generalized beyond comparable settings.
creator: Alvindo Bani Pangga Leghu
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-07-29
publication date: 2026-07-29
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20725

PENGARUH PEER-TO-PEER LENDING DAN FINANCIAL TECHNOLOGY TERHADAP KESEJAHTERAAN MASYARAKAT: PERAN PENINGKATAN PENDAPATAN UMKM SEBAGAI INTERVENING
type: item
description: This study examines the influence of Peer-to-Peer (P2P) lending, financial technology (fintech), financial management, and production costs on community welfare, with an increase in MSME income as an intervening variable. SMEs play a crucial role in economic growth but are often hindered by limited access to capital and suboptimal financial management. P2P lending and fintech serve as alternative funding solutions that are easier and faster, potentially driving an increase in SMEs income. The research method employs a quantitative approach with path analysis. Primary data is collected through questionnaires distributed to SMEs actors in Gedong Tataan District. The findings reveal that P2P lending, fintech, and financial management both partially and simultaneously have a positive and significant effect on the increase in MSME income. The increase in MSME income further has a positive and significant effect. Keywords: Peer-To-Peer Lending, Financial Technology, community welfare, income improvement, SME
creator: Eka Sariningsih
creator: Septi Mutia
creator: Isnia Susmita
creator: Kausar Maha Prama
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-07-26
publication date: 2026-07-26
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20405

PENGARUH STORE ATMOSPHERE, KEBERAGAMAN PRODUK DAN KUALITAS PELAYANAN TERHADAP MINAT BELI ULANG COFFEE SHOP MANAKALA BINTARO
type: item
description: In keeping customers to keep buying and coming, Store Atmosphere is a very important characteristic for every business. It plays a role in creating a comfortable atmosphere for consumers and makes them want to linger in the store. This study aims to prove that there is a relationship between the influence of Store Atmosphere, product diversity and service quality on repurchase intention. There were 68 respondents selected as samples. The data testing technique used was Multiple Linear Regression analysis performed using statistical calculations via SPSS v 26.0. The results of the study show that repurchase intention is significantly influenced by store atmosphere, product diversity, and service quality both partially and simultaneously. A comfortable store atmosphere yields a positive impact on consumer repurchase decisions. Therefore, coffee shop management must prioritize attractive atmosphere configurations, product availability, and reliable service interactions. Keywords: store atmosphere, product diversity, service quality, repurchase intention
creator: Adinda Surya Luthfiyanti
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-08-04
publication date: 2026-08-04
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20747

THE INFLUENCE OF INCOME ADEQUACY, WORK-LIFE BALANCE, PERCEIVED ORGANIZATIONAL SUPPORT, AND PSYCHOLOGICAL WELL-BEING ON THE PERFORMANCE OF MADRASAH IBTIDAIYAH TEACHERS IN JEPARA REGENCY
type: item
description: Human resource management emphasizes the importance of employees’ psychological conditions and organizational support in improving individual performance. In the workplace, employee performance is influenced not only by financial factors but also by work-life balance, perceived organizational support, and psychological well-being. Teachers, as human resources within educational organizations, are expected to maintain high levels of performance while managing work demands and personal responsibilities. Therefore, understanding the factors that influence teachers’ psychological well-being and performance is essential from a human resource management perspective. This study aims to examine the effects of income adequacy, work-life balance, and perceived organizational support on psychological well-being and teacher performance among Madrasah Ibtidaiyah teachers in Jepara Regency. The sampling technique employed was purposive sampling based on predetermined criteria: (1) active teachers at Madrasah Ibtidaiyah in Jepara Regency; (2) having at least one year of teaching experience; and (3) willingness to participate by completing the questionnaire. A total of 184 respondents were selected from a population of 340 teachers. Data were analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with SmartPLS version 3.29. The findings reveal that income adequacy has no significant effect on either psychological well-being or teacher performance. In contrast, work-life balance and perceived organizational support have positive and significant effects on both psychological well-being and teacher performance. Furthermore, psychological well-being has a positive and significant effect on teacher performance. These findings suggest that, from a human resource management perspective, organizational support and employees’ ability to maintain work-life balance are more influential in enhancing psychological well-being and performance than income adequacy a…
creator: Muhammad Khoirul Anam
creator: Sisno Riyoko
creator: Ali Ali
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-08-03
publication date: 2026-08-03
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20542

Understanding Digital Innovation in Bank Papua: The Influence of Digital Organizational Culture Through Organizational Readiness
type: item
description: This study aims to analyze the effect of Digital Organizational Culture on Digital Innovation with Organizational Readiness as a mediating variable among employees of Bank Papua in Merauke City. This study uses a quantitative approach with a survey method. Primary data were collected through an online questionnaire using Google Form distributed to all employees of Bank Papua in Merauke City. The sampling technique used was saturated sampling (census) with a total of 140 employees as respondents. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with the assistance of SmartPLS 4, covering validity and reliability tests, structural model testing, and hypothesis testing. The results show that Digital Organizational Culture has a positive and significant effect on both Digital Innovation and Organizational Readiness. Organizational Readiness is also proven to have a positive and significant effect on Digital Innovation, and significantly mediates the effect of Digital Organizational Culture on Digital Innovation. The conclusion of this study indicates that the success of digital innovation is determined not only by digital organizational culture, but also strongly depends on the level of organizational readiness, both in terms of human resources, technology, and work processes. Therefore, banking organizations need to simultaneously strengthen digital culture and improve organizational readiness in order to drive sustainable digital innovation.
creator: Rini Juni Astuti
creator: Ega Mawarni Siregar
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-08-27
publication date: 2026-08-27
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20598

PENDIDIKAN AGAMA ISLAM SEBAGAI INSTRUMEN MENINGKATKAN PARTISIPASI MASYARAKAT DALAM FILANTROPI EKONOMI DI BERAU
type: item
description: Penelitian ini mengkaji peran Pendidikan Agama Islam sebagai instrumen untuk meningkatkan partisipasi masyarakat dalam filantropi ekonomi di Kabupaten Berau, Kalimantan Timur. Fenomena partisipasi filantropi yang rendah meskipun populasi mayoritas Muslim menunjukkan adanya kesenjangan antara pemahaman agama dan perilaku ekonomi amal. Penelitian ini menggunakan pendekatan kuantitatif menggunakan Structural Equation Modeling-Partial Least Squares (SEM-PLS) untuk menganalisis hubungan antara kualitas Pendidikan Agama Islam, literasi beragama, kesadaran filantropi, dan partisipasi masyarakat dalam filantropi ekonomi. Data dikumpulkan dari 385 responden melalui kuesioner terstruktur yang tersebar di delapan kabupaten di Berau. Model pengukuran menunjukkan validitas dan keandalan yang memuaskan, dengan beban luar melebihi 0,7 dan keandalan komposit di atas 0,8. Model struktural mengungkapkan bahwa Pendidikan Agama Islam secara signifikan mempengaruhi literasi agama (β=0,742, p<0,001), yang kemudian mempengaruhi kesadaran filantropi (β=0,681, p<0,001) dan perilaku partisipasi (β=0,523, p<0,001). Total pengaruh Pendidikan Agama Islam terhadap partisipasi filantropi melalui variabel mediasi mencapai 0,658, menunjukkan kekuatan prediksi yang kuat. Data empiris dari Badan Filantropi Islam Berau menunjukkan peningkatan pengumpulan zakat dari Rp 8,4 miliar (2023) menjadi Rp 12,7 miliar (2025), sejalan dengan peningkatan program pendidikan Islam. Penelitian ini menyumbangkan wawasan baru dengan mengintegrasikan teori pendidikan dengan ekonomi perilaku dalam konteks filantropi, menawarkan implikasi kebijakan untuk pengembangan kurikulum pendidikan agama dan strategi pemberdayaan ekonomi masyarakat di lingkungan regional.
creator: Syaprudin
creator: Syarifuddin
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-08-26
publication date: 2026-08-26
volume: 10
number: 3
doi: 10.29040/jie.v10i3.19420

DESIGN AND DEVELOPMENT OF A WEB-BASED SYSTEM FOR TRANSFORMATION AND UPLOADING OF PT XYZ CUSTOMER DATA TO THE CORETAX SYSTEM
type: item
description: PT XYZ a heavy equipment distribution and service company, relies on an internal Accounting Information System (AIS) to record customer data used for output tax invoicing. Because AIS has no built-in feature to generate the XML format required by the Coretax Administration System, staff must convert data manually through Microsoft Excel, a practice prone to formatting errors and processing delays. Rather than covering every stage of the wider research project, this article narrows its scope specifically to the design, development, and implementation of Bridge XML, the web-based system built to bridge AIS and Coretax. Using a Research and Development (R&D) approach structured around the Waterfall Software Development Life Cycle (SDLC), the system was modeled through a flowchart, a context diagram, and multi-level data flow diagrams, then implemented as five interdependent modules: account registration and approval, authentication, automated XLS-to-XML conversion, structural error checking, and controlled upload with activity logging. Representative functional verification indicated that these modules operated as designed across the primary conversion, validation, and upload scenarios. The findings illustrate how a lightweight, web-based ETL (Extract-Transform-Load) architecture can be layered onto an existing AIS to satisfy an external regulatory data standard without replacing the underlying accounting system. The article closes by discussing the architectural reasoning behind each design decision, the constraints encountered during implementation, and directions for extending the system's scalability and integration depth.
creator: Kania Fitriani Putri Atmaja
creator: Eka Merdekawati
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-08-01
publication date: 2026-08-01
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20636

Value for Money dalam Kerjasama Pemerintah dan Badan Usaha Unsolicited pada Rumah Sakit Umum Daerah di Indonesia: Studi Kasus RSUD X
type: item
description: Health infrastructure reforms in Indonesia and the rising burden of non-communicable diseases have intensified pressure on regional public hospitals to expand service capacity while maintaining fiscal sustainability. In response, unsolicited Public–Private Partnerships (PPPs) have emerged as an alternative procurement and governance mechanism for hospital infrastructure development. Despite their growing adoption, empirical evidence on whether unsolicited PPPs deliver Value for Money (VfM) remains limited, particularly in developing countries and the healthcare sector. This study examines the implementation of an unsolicited PPP at Regional General Hospital X in East Java, Indonesia, using an embedded mixed-methods case study design. Data were obtained from feasibility studies, government reports, institutional evaluations, performance documents, and semi-structured interviews. The analysis integrates the three dimensions of VfM in economy, efficiency, and effectiveness (3E) with Public Sector Comparator (PSC) analysis to assess the relative performance of PPPs compared with conventional public procurement. The findings indicate that unsolicited PPPs provide stronger projected service capacity, lifecycle efficiency, and public value than conventional schemes, with projected fiscal savings exceeding IDR 46 trillion under conservative recovery assumptions. Cardiology services demonstrated the highest efficiency and effectiveness performance, while oncology and stroke services remained constrained by higher treatment complexity and costs. However, the economic dimension could not be fully quantified due to limited expenditure realization data. The study further demonstrates that VfM in healthcare PPPs is shaped not only by financial efficiency, but also by governance quality, contract design, accountability mechanisms, and the alignment between private incentives and public objectives. This study contributes to the public sector accounting and governance literature by …
creator: Fandi Galang Wicaksana
creator: Rochmat Aldy Purnomo
creator: Rischa Inung Fauziah
creator: Desiana Rachmawati
creator: Fabio Bolanda Sandy
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-07-21
publication date: 2026-07-21
volume: 10
number: 3
doi: 10.29040/jie.v10i3.19888

PENGARUH REWARD, PUNISHMENT, DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PT. KANAAN GLOBAL INDONESIA TELUKAN SUKOHARJO
type: item
description: This study aims to identify and analyze the effect of reward, punishment, and work discipline on employee performance at PT. Kanaan Global Indonesia Telukan Sukoharjo, both partially and simultaneously. The study employed a quantitative approach using a survey method. The population consisted of 2,000 employees, while the sample comprised 100 respondents determined using the Slovin formula and selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed through validity and reliability tests, classical assumption tests, multiple linear regression analysis, the F-test, the t-test, and the coefficient of determination (R²) with the assistance of SPSS software. The findings reveal that reward, punishment, and work discipline each have a positive and statistically significant effect on employee performance, with punishment showing the most dominant contribution. The Adjusted R² value of 0.832 indicates that 83.2% of the variation in employee performance can be explained by the three independent variables, whereas the remaining 16.8% is attributable to other factors beyond the scope of this study, such as work motivation, work environment, and leadership style. Keywords: reward, punishment, work discipline, employee performance
creator: Yeni Kusuma Wardani
creator: Sri Hartono
creator: Raisa Aribatul Hamidah
creator: Fithri Setya Marwati
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-08-25
publication date: 2026-08-25
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20687

PENGARUH LITERASI DIGITAL DAN KECERDASAN EMOSIONAL TERHADAP KESIAPAN KERJA MAHASISWA: MOTIVASI KERJA SEBAGAI AGEN PENDORONG
type: item
description: The rapid advancement of digital technology has increased the demand for graduates who possess not only technical competencies but also strong psychological readiness for work. This study aims to examine the effects of digital literacy and emotional intelligence on students’ work readiness, with work motivation serving as a mediating variable. A quantitative approach was employed. Data were collected through an online questionnaire distributed to Information Systems and Informatics students who had completed Digital Transformation courses and were preparing for career entry. The data were analyzed using Partial Least Squares Structural Equation Modeling. The findings reveal that digital literacy and emotional intelligence have positive and significant effects on both work motivation and work readiness. Work motivation also significantly influences work readiness. Furthermore, work motivation partially mediates the relationships between digital literacy and work readiness, as well as between emotional intelligence and work readiness. The structural model demonstrates substantial explanatory power. These results suggest that digital literacy and emotional intelligence function as essential capabilities that can be transformed into actual work readiness when supported by strong work motivation. Therefore, higher education institutions should integrate technological competence development, emotional skill enhancement, and motivational interventions to better prepare students for the evolving labor market.
creator: Elistya Rimawati
creator: Ari Wibowo
creator: Wawan Laksito Yuly Saptomo
creator: Cinthia Annisa Vinahapsari
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-08-26
publication date: 2026-08-26
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20285

Analisis Pengaruh Retur Penjualan, Harga Penjualan, dan Kuantitas Penjualan terhadap Laba Penjualan Laptop pada Javara Computer Periode 2020–2025
type: item
description: at Javara Computer during the period 2020–2025. This research employed a quantitative method using secondary data in the form of monthly sales reports from 2020 to 2025. The sample consisted of 72 observations, which were analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that, partially, sales returns have a negative and significant effect on sales profit, selling prices have no significant effect on sales profit, while sales quantity has a positive and significant effect on sales profit. Simultaneously, sales returns, selling prices, and sales quantity have a significant effect on sales profit. The Adjusted R Square value of 0.953 indicates that 95.3% of the variation in sales profit can be explained by these three variables, while the remaining 4.7% is influenced by other variables outside the scope of this study. Keywords: Sales Returns, Selling Price, Sales Quantity, Sales Profit.
creator: azizah khasanah
creator: Suprihati
creator: Rukmini
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-08-03
publication date: 2026-08-03
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20708

KEPEMIMPINAN DAN ORIENTASI TUJUAN TERHADAP PERILAKU KERJA INOVATIF : TINJAUAN LITERATUR SISTEMATIS
type: item
description: Innovative Work Behavior (IWB) has become increasingly important for organizations seeking to enhance innovation and organizational performance. Although previous studies have widely acknowledged the influence of leadership on IWB, existing research remains fragmented in explaining how leadership and goal orientation jointly contribute to innovative work behavior and the mechanisms underlying this relationship. This study aims to systematically synthesize and evaluate the existing literature on leadership, goal orientation, and IWB using the PRISMA-guided Systematic Literature Review (SLR) approach. Approximately 60 peer-reviewed articles indexed in the Scopus database were selected through a structured screening process and analyzed using descriptive and thematic analysis. The findings indicate that the literature is predominantly focused on the direct effects of leadership on IWB, while the integration of goal orientation as a motivational construct and the examination of interaction mechanisms remain limited. The review further identifies communication, collaboration, knowledge sharing, adaptive coordination, and self-regulation as key mechanisms through which leadership influences innovative work behavior. By consolidating fragmented evidence, this review provides an integrated understanding of the relationships among leadership, goal orientation, and IWB, identifies key theoretical gaps, and offers directions for future research.
creator: Dheasey Amboningtyas
creator: Leonardo Budi Hasiholan
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-07-24
publication date: 2026-07-24
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20401

IMPLEMENTASI MANAJEMEN STRATEGI UNTUK MENINGKATKAN LOYALITAS PELANGGAN PADA ARSY BABY MOM KIDS SPA
type: item
description: Penelitian ini bertujuan menganalisis implementasi manajemen strategi dalam meningkatkan loyalitas pelanggan pada Arsy Baby Mom Kids Spa, mengidentifikasi faktor-faktor yang mendukung dan menghambat implementasinya dalam meningkatkan loyalitas pelanggan. Pendekatan yang digunakan adalah kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Analisis data dilakukan menggunakan pendekatam SWOT yang didukung oleh analisis Value Chain, Porter’s Five Forces, dan TOWS Matrix untuk merumuskan strategi yang. Hasil penelitian menunjukkan bahwa Arsy Baby Mom Kids Spa memiliki kekuatan utama pada tenaga kerja profesional tersertifikasi, pengalaman usaha yang cukup matang, serta variasi layanan yang lengkap. Di sisi lain, kelemahan yang dihadapi meliputi tingginya biaya operasional dan ketergantungan pada sumber daya manusia. Peluang usaha terbuka luas seiring meningkatnya kesadaran masyarakat terhadap kesehatan ibu dan anak serta perkembangan tren parenting modern. Namun demikian, ancaman dari kompetitor sejenis dan persaingan harga menjadi tantangan utama yang harus dihadapi. Implementasi manajemen strategi yang dilakukan menunjukkan bahwa peningkatan kualitas layanan, pemanfaatan promosi digital, serta penguatan hubungan dengan pelanggan menjadi faktor penting dalam membangun loyalitas pelanggan. Penerapan manajemen strategi yang adaptif dan berbasis analisis lingkungan internal dan eksternal dapat meningkatkan loyalitas pelanggan secara berkelanjutan.
creator: Diah Astini
creator: Ardika Kurniasih
creator: Bangun Prajadi Cipto
creator: Nurul Amin
creator: Yulia Ari Setyowati
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-08-31
publication date: 2026-08-31
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20743

ARTIFICIAL INTELLIGENCE VS. ARTIFICIAL INTELLIGENCE DEMOCRATIC TRUST: A QUANTITATIVE ANALYSIS OF POLITICAL DEEPFAKES ON SOCIAL MEDIA
type: item
description: The development of artificial intelligence (AI) technology has given rise to the deepfake phenomenon, a human image synthesis technique capable of manipulating audio and video in highly realistic ways. In the political realm, this manipulation has the potential to become an instrument of disinformation that undermines the democratic order, particularly among first-time voters who consume political information massively through social media. This study aims to quantitatively analyze the impact of exposure to political deepfake content on social media on the decline in public trust among first-time voters. Using an explanatory quantitative approach, data were collected through a structured online questionnaire distributed to a sample of first-time voters aged 17–22 who actively use platforms such as TikTok, Instagram, and X (Twitter). The sampling technique used was purposive sampling with linear regression-based data analysis to test the level of significance of the influence between variables. The results show that the intensity of exposure to political deepfake content has a significant negative effect on the level of trust of first-time voters in the election process, political institutions, and the validity of digital information in general. As the level of exposure to this manipulative technology increases, the digital skepticism of information consumers also increases, which in turn erodes their trust in the pillars of democracy. The implications of this research emphasize the urgent need for strengthening artificial intelligence-based digital literacy (AI literacy) and stricter regulations for monitoring digital content to mitigate the destructive impact of synthetic disinformation on election integrity.
creator: May Vitha Rahmadhani
creator: Andhika Lungguh Perceka
creator: Hizkia Rikcanto
creator: Rabith Madah Khulaili Harysa
creator: Makmur Jaya
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-07-12
publication date: 2026-07-12
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20484

PENGARUH MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJA PEKERJA PROYEK DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MEDIASI PADA PT JASA KONSTRUKSI BANJARNEGARA
type: item
description: Project worker performance is a crucial factor determining a construction company's success in meeting quality, cost, and schedule targets. This study aims to analyze the impact of work motivation and work discipline on project worker performance, with job satisfaction serving as a mediating variable, at PT Jasa Konstruksi Banjarnegara. A quantitative approach was employed, utilizing a survey method involving 212 project workers selected through purposive sampling. Data were collected via questionnaires and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 3. The results indicate that work motivation and work discipline have a positive and significant effect on project worker performance. Furthermore, work motivation and work discipline positively and significantly influence job satisfaction, while job satisfaction has a positive and significant impact on worker performance. Mediation analysis reveals that job satisfaction significantly mediates the effects of work motivation and work discipline on project worker performance. These findings suggest that enhancing work motivation and discipline—supported by job satisfaction—can serve as an effective strategy to improve project worker performance within construction companies. Unlike previous studies, this research examines the mediating role of job satisfaction among daily-wage construction workers, whose roles are characterized by high-risk conditions and a focus on project targets.
creator: Zidan Febriansyah
creator: Hermin Endratno
creator: Tri Septin Muji Rahayu
creator: Purnadi
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-08-20
publication date: 2026-08-20
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20786

Understanding Customer Loyalty: The Roles of Customer Relationship Management, Company Reputation, and Customer Satisfaction
type: item
description: This study aims to analyze the effect of Customer Relationship Management and Company Reputation on Customer Loyalty through Customer Satisfaction. The subjects of this study were users of J&T Express delivery services. This study used primary data with a sample of 185 respondents selected using a purposive sampling technique. Data were collected through an online questionnaire distributed via Google Form. Data analysis in this study was conducted using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method, processed with SmartPLS software. The results show that Customer Relationship Management and Company Reputation have a positive and significant effect on Customer Satisfaction. Customer Relationship Management does not have a significant direct effect on Customer Loyalty, whereas Company Reputation has a positive and significant effect on Customer Loyalty. In addition, Customer Satisfaction has a positive and significant effect on Customer Loyalty. The results also show that Customer Relationship Management and Company Reputation affect Customer Loyalty through Customer Satisfaction. These findings indicate that Customer Satisfaction plays an important role in bridging the effect of Customer Relationship Management and Company Reputation on Customer Loyalty.
creator: Sutrisno Wibowo
creator: Rizal Diaz Al-Ishlah
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-08-27
publication date: 2026-08-27
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20594

KEPUTUSAN PEMBELIAN PRODUK BATIK PADA GENERASI Z DITINJAU DARI CITRA MEREK DAN KUALITAS PRODUK DI SURAKATA
type: item
description: Batik is an intangible cultural heritage recognized by UNESCO and plays an important cultural and economic role in Surakarta. Despite its development, attracting Generation Z remains a challenge due to changing consumer preferences. This study examines the effects of brand image and product quality on batik purchasing decisions among Generation Z in Surakarta. A quantitative approach was applied using survey data from 100 respondents, analyzed through multiple linear regression. The findings reveal that product quality has a positive and significant influence on purchasing decisions, while brand image shows no significant effect. However, both variables jointly influence purchasing decisions. These results indicate that Generation Z places greater emphasis on functional value, design, and perceived quality rather than brand perception alone. Therefore, batik producers should prioritize product quality improvement and design innovation to remain relevant to young consumers. Future studies are encouraged to include additional factors such as price and fashion trends. Keywords: brand image, product quality, purchasing decision
creator: Ameliya Sahara Ana Tasya
creator: Siti Maryam
creator: Istiqomah
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-07-13
publication date: 2026-07-13
volume: 10
number: 3
doi: 10.29040/jie.v10i1.19389

PENGARUH KOMUNIKASI, KUALITAS PRODUK, DAN PROMOSI TERHADAP KEPUASAN PELANGGAN
type: item
description: This study aims to analyze the influence of communication, product quality, and promotion on customer satisfaction at the Diah grocery store in Tasikmadu, Karanganyar. The study employs a quantitative approach using a survey method. The sample consists of 50 respondents who have made at least one purchase at the store. Data were collected via questionnaires and analyzed using multiple linear regression with the aid of IBM SPSS 25 software. The results indicate that, individually, neither communication nor product quality has a significant effect on customer satisfaction, whereas promotion does have a significant effect. However, when considered simultaneously, communication, product quality, and promotion all significantly influence customer satisfaction. Promotion is the most dominant variable influencing customer satisfaction.
creator: Diah Ayu Setianingrum
creator: Santosa Tri Prabawa
creator: Agus Triatmono
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-07-28
publication date: 2026-07-28
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20614

Pengaruh Fear of Missing Out (FOMO) dan Konformitas Sosial terhadap Keputusan Pembelian Produk Blind Box Pop Mart pada Konsumen di Kota Manado
type: item
description: This study examines the influence of Fear of Missing Out (FOMO) and Social Conformity on purchase decisions for Pop Mart Blind Box products among consumers in Manado City. Grounded in the Theory of Planned Behavior (TPB), this research adopts a quantitative, descriptive–explanatory design. Data were collected from 150 respondents selected through purposive sampling via an online questionnaire employing a five-point Likert scale. Multiple linear regression was applied to test the research hypotheses. The results demonstrate that both FOMO (β = 0.412; t = 5.821; p < 0.001) and Social Conformity (β = 0.378; t = 5.214; p < 0.001) positively and significantly influence purchase decisions, with both variables collectively explaining 56.3% of the variance (R² = 0.563). These findings indicate that the psychological urgency induced by FOMO and the normative social pressure from conformity behavior are key drivers of blind box purchasing among young consumers in Manado. Managerially, the results suggest that marketing strategies emphasizing product scarcity, limited-edition releases, and community-based social validation are highly effective within this product category. This study contributes to the growing body of literature on hedonic and impulsive consumption behavior in the context of novelty retail products in Indonesia.
creator: Anggun Therok
creator: Fitayantri Tamau
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-07-29
publication date: 2026-07-29
volume: 10
number: 3
doi: 10.29040/jie.v10i3.19788

Exploring the Relationship Between Work Motivation, Discipline, Organizational Culture, and Employee Performance
type: item
description: This study aims to analyze the influence of work motivation, work discipline, and organizational culture on employee performance at the Grobogan Regency Health Office. The population in this study is all employees of the Grobogan Regency Health Office which totals 100 people, so the census method is used in determining the sample. Primary data was collected through a questionnaire that was distributed to all respondents. The data analysis method uses multiple linear regression analysis, with classical assumption testing including normality, multicollinearity, and heteroscedasticity tests. The results of the study show that the multiple linear regression test proves that work motivation, work discipline, and organizational culture partially and simultaneously have a positive and significant influence on employee performance. Partially, work discipline is the most dominant variable in influencing performance with the highest regression coefficient. Meanwhile, the results of the determination test (R2) showed that 80.4% of the variation in employee performance could be explained by these three variables, while the remaining 19.6% were influenced by other factors outside the research model. Keywords : employee performance, organizational culture, work discipline, work motivation
creator: Dwi Ratnaningsih Widyastutik
creator: Sutianingsih
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-07-21
publication date: 2026-07-21
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20671

Studi Literatur : Peran Komik Digital Berbasis Konteks Terhadap Pembelajaran Bahasa Inggris Siswa Sekolah Dasar
type: item
description: This study examines the role of context-based digital comics in English language learning for elementary school students through a systematic literature review. Data were collected from Google Scholar and ERIC databases, limited to publications from 2020 to 2026. Following a PRISMA-guided selection process, 18 articles were selected for thematic analysis and narrative synthesis. The findings reveal that context-based digital comics significantly contribute to three dimensions of English learning: vocabulary acquisition, where visual and narrative context helps students infer and retain word meanings; reading comprehension and grammar mastery, where visual elements reduce cognitive load and support contextual inference; and motivation and learner engagement, where the interactive nature of digital comics encourages voluntary language practice. This study recommends structured integration of context-based digital comics into elementary English curricula, supported by adequate teacher training.
creator: Saly Kurnia Octaviani
creator: Arumsari
creator: Rahmatika
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-08-03
publication date: 2026-08-03
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20234

INTELLECTUAL CAPITAL, RISK, DAN FINANCIAL PERFORMANCE MAQASHID BANK SYARIAH YANG TERDAFTAR DI OJK
type: item
description: The development of “Sharia banking in Indonesia demonstrates only a limited significance with reference to the expansion of businesses. By underlining the significance of innovation and intellectual capital (IC) management, human resource management has an impact on the competitiveness of Sharia banks, which are dependent on a workforce that is knowledge-based. Both the risk profile and the performance of Sharia banks are influenced by intellectual capital, which can be defined as the knowledge, information, intellectual property, and experience that contribute to the generation of wealth. For the purpose of this study, a quantitative methodology was utilized to conduct an analysis of twelve Sharia banks that were registered with the Financial Services Authority (OJK). Secondary data and regression analysis were utilized. The findings suggest that the variable known as Maqashid Sharia Performance (MSI) is significantly impacted in a negative manner by the implementation of VACA. When it comes to MSI, Value Added Human Capital (IB-VAHU) has a beneficial impact, although it is not particularly important. IB-STVA, which stands for structural capital, has a negative impact on MSI that is not considerable. The Capital Adequacy Ratio (CAR) has a detrimental impact on MSI, but an effect that is not significant. There is a relationship between the Loan-to-Deposit Ratio (LDR) and MSI that is favorable but not significant. In conclusion, the value of the adjusted R-squared (R2) is 0.225, which indicates that the Intellectual Capital variables (IB-VACA, IB-VAHU, and IB-STVA) and bank risks (capital risk and liquidity risk) collectively explain 22.5% of the variance in Maqashid Sharia Performance (MSI), while other factors account for the remaining 77.5% of the variance.”
creator: Yuyun Ristianawati
creator: Setyo Budi Hartono
rights: Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
date: 2026-08-24
publication date: 2026-08-24
volume: 10
number: 3
doi: 10.29040/jie.v10i3.20704