cover
Contact Name
Dedi Junaedi
Contact Email
dedijunaedi@mes-bogor.com
Phone
+628118114379
Journal Mail Official
dedijunaedi@mes-bogor.com
Editorial Address
MASYARAKAT EKONOMI SYARIAH BOGOR Institut Agama Islam (IAI) Nasional Laa Roiba Bogor Jl Raya Pemda Pajeleran Sukahati No 41 Cibinong, Bogor 16913 Telp 021-8757150
Location
Kota bogor,
Jawa barat
INDONESIA
Economic Reviews Journal
ISSN : -     EISSN : 28306449     DOI : https://doi.org/10.47467/mrj
Economic Reviews Journal  is a scientific journal published by Masyarakat Ekonomi Syariah Bogor in collaboration with Ikatan Ahli Ekonomi Islam, Institut Agama Islam Nasional Laa Roiba Bogor, and Intellectual Association for Islamic Studies (IAFORIS) . This journal contains scientific papers from academics, researchers and practitioners in the fields of Islamic economics, management, finance, accounting, zakat, waqaf, shadaqah, industries, and business research. E-ISSN 2830-6449
Articles 565 Documents
Literature Review: The Implementation of Internal Controls in Fraud Prevention For The Banking Sector Cahaya Putra, Vicky Dzaky; Djajadikerta, Hamfri; Setiawan, Amelia
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.325

Abstract

Corrupt practices are one of the most common occurrences in the public sector. Corruption is usually prevented by management by establishing policies, systems and procedures. These are designed to ensure that the board, management and other employees of the company have taken the necessary measures to build confidence in their abilities. This is achieved by implementing internal controls. The aim of this research is to explain how internal controls are implemented to prevent banking crises. The research was conducted through literature studies, collecting journals and literature books on implementing internal controls with a focus on accident prevention. Based on the study results, it is clear that the introduction of internal control in the banking system enables research on comprehensive compensation prevention.
Pengaruh Literasi Keuangan Syariah, Religiusitas, Inklusi Keuangan Syariah, Layanan Digital M-Banking Terhadap Keputusan Menabung Gen Z. Studi Kasus Nasabah BSI Jabodetabek Sariah; Indra
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.328

Abstract

Islamic finance is a financial system based on the principles of Islamic sharia, which prohibits usury (interest), speculation, and investment in businesses that are considered haram. This financial system offers various products and services, such as savings, investment and financing, which are in accordance with sharia principles. In Indonesia, sharia financial institutions have developed rapidly and have become a choice for people who want to use financial services in accordance with sharia principles. Generation Z, which is a group born between the mid-1990s to the early 2010s, is known for its high technological skills and strong sharia financial values, resulting in an understanding of sharia finance and the application of these principles in financial decision making, including Saving money is important. This study aims to identify the influence of sharia financial literacy, religiosity, sharia financial inclusion, and digital m-banking services on Generation Z's saving decisions, with a focus on Bank Syariah Indonesia (BSI) customers in the Jabodetabek area. This type of research uses a quantitative approach with a sample of 135 respondents. The data analysis used is SEM-PLS assisted by the smartPLS 3 application. The results of this research show that Sharia Financial Literacy, Sharia Financial Inclusion and Religiosity have a positive and significant influence on Gen Z's Saving Decision, while the Digital Banking Services variable has no significant influence on Saving Decisions. Gen Z. This is due to several factors, including low literacy levels and internet network problems or being far from the city center.
Tren Fashion Syariah dalam Digitalisasi Marketing di Era Milineal dan Gen Z Sudarmi; Awaluddin, Murtiadi; Syam, Agus; Mahmuddin
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.329

Abstract

In the current era of digitalization of marketing, fashion is developing very rapidly, including Muslim or sharia fashion, so with this development, the author wants to know what fashion trends among millennial and generation Z children are in accordance with sharia rules and wants to know the understanding of millennial and gen Z children regarding ethical behavior. get dressed. The method used is a literature review using a descriptive qualitative approach, by reviewing several literature articles, then concluding the results of the problem, namely that the millennial generation and Gen Z with digital marketing are increasingly fashionable due to the ease of accessing various fashion models and in fashion they only consider it as covering the body (aurat), increasing self-confidence and self-identity as a Muslim, but does not pay attention to or understand the rules and ethics in applying fashion trends.
Efisiensi Pemasaran Kopi Robusta di Desa Harjokuncaran Kecamatan Sumbermajing Wetan Kabupaten Malang Windasari, Adita; Rahaju, Juli; Mita Lestari, Adyla; Fitria Rahmawati, Mariana
Economic Reviews Journal Vol. 3 No. 2 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i2.330

Abstract

Harjokuncaran village, Sumbermanjing Wetan Sub District is one of the coffee production centers in Malang regency and is able to compete with orther regions. The main problem marketing of robusta coffee in Harjokuncaran Village is that farmer can not determine their own selling price. The purpose of this study was to analyze the marketing effiiciency of robusta coffee that conducted the study from February to March 2018. Methods of data analysis used in this research are descriptive and quantitative. The results showed that there are 6 marketing channel with different marketing functions. The highest farmer share is on marketing channel II with a value 96,68%. The result of marketing efficiency analysis with price efficiency approach at can be said to be efficient. While the operational efficiency analysis on transportation function that is said to be efficient is on marketing channel I and marketing channel II because the percentage of transport capacity is more than 100%. And based on reseacrh, distance and farmer price are significantly affected to marketing marjin
Systematic Literature Review (SLR): Analisis Rekonsiliasi Fiskal Atas Laporan Keuangan Komersial Terhadap PPH Badan yang Terutang pada Perusahaan Tiar Lina Situngkir; Salma Nurhasanah; Rahma Dini Aulia; Najwa Khoerunnisa; Rizka Dwi Syaharani; Sinta Apriyani; Nurul Aulia; Desi Jaelani; Dessy Herdiana; Muhammad Daffa Jauza Fikri
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.332

Abstract

The aim of this research is to analyze fiscal reconciliation of commercial financial reports against corporate income tax that businesses must pay, as determined by the systematic literature review (SLR) approach. determining the amount of income tax due following fiscal adjustments and determining whether the recorded income or costs match the relevant tax measures. In order to explain this issue, this research gathers, evaluates, and synthesizes pertinent prior work from a variety of approved journals, including Sprott, Google Scholar, and Pop. Systematic Literature Review (SLR) is the research methodology employed in this study. Fifteen reviews of the literature address the research subject for 2019 and 2024. According to the study's findings, every organization prepares fiscal reconciliation and commercial financial reports with the same inconsistencies. Thus, there are disparities in the calculation of corporation tax payable as well.
Pengaruh Gaya Kepemimpinan dan Lingkungan Kerja Terhadap Kinerja Karyawan pada PT Kamadjaja Logistics Medan Muhammad Dafa Maulana; Yahya Tanjung
Economic Reviews Journal Vol. 3 No. 2 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i2.335

Abstract

A person's leadership style in leading is very influential and is a determining factor in increasing and decreasing employee performance. Therefore, it is clear that every company needs a leader who is able to work together with its employees. Then, the second problem is the less conducive working environment. The work environment is the material and psychological conditions that exist in the organization, the company must provide an adequate work environment. The aim of this research is to determine the influence of leadership style and work environment on employee performance at PT. Kamadjaja Logistics Medan.The method in this research is quantitative. The population in the study were employees at PT. Kamadjaja Logistics Medan, totaling 83 employees. The data sources in this research are primary and secondary data. Meanwhile, the data analysis technique used is multiple linear regression analysis.Test results (t) or partial test on the Leadership Style variable (X1) on Employee Performance (Y), Sig value. 0.000 < significance level α = 5%. This means that the Leadership Style variable has a significant influence on the Employee Performance variable. Apart from that, the influence of the Work Environment variable (X2) on Employee Performance (Y) has a value of Sig. 0.000 < significance level α = 5%. This means that the Work Environment variable has a significant influence on the Employee Performance variable.
Analisis Penerapan Hukum Islam terhadap Sistem Kerja Part Time: Studi Kasus Café Kota Medan Nadzira putri Andani; Nikmah Dalimunthe
Economic Reviews Journal Vol. 3 No. 2 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i2.336

Abstract

This study investigates how Islamic law is applied in the part-time work system in cafes in Medan City. Through a research approach consisting of direct observation, interviews, and document analysis, the study findings highlight various aspects, including the distribution of time, workers' rights and obligations, and fairness in salary payments. The results of the analysis show that the application of Islamic law in this context refers to the principles of ethics and justice, which play an important role in creating a work environment that is in accordance with religious values ​​and workers' needs. This research provides an important contribution to the understanding of how Islamic law can be implemented in business contexts such as cafes in metropolitan cities. By emphasizing the importance of paying attention to ethical values ​​and justice, this study provides a basis for developing work practices that are in accordance with the principles of Islamic law in a Muslim-majority society such as Medan City.
Determinan Penggunaan E-Money pada Mahasiswa Program Studi Akuntansi Pangestu Miftahul Wahid Azis; Sulistyowati Erna
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.338

Abstract

This article discusses the use of QRIS e-money among accounting study program students at the National Development University "Veteran" East Java if the use of e-money is not balanced with a good perception of security and financial awareness. Regarding the use of e-money, this research is important to conduct in order to provide a clear picture of the influence of security perceptions, consumer behaviour and financial literacy. This research uses the Partial Least Square (PLS) method with the help of SmartPLS. The results of the research show: 1. Perception of security has a significant positive effect on the use of e-money among students in the Accounting study program at the National Development University "Veteran" East Java. 2. Consumptive behaviour has a significant positive effect on the use of e-money among students in the Accounting study program at the National Development University "Veteran" East Java. 3. Financial literacy has a significant positive effect on the use of e- money among students in the Accounting study program at the National Development University "Veteran" East Java. Artikel ini membahas tentang penggunaan e-money QRIS pada mahasiswa program studi akuntansi Universitas Pembangunan Nasional “Veteran” Jawa Timur jika penggunaan e-money tidak diimbangi dengan persepsi keamanan dan kesadaran finansial yang baik. Terkait penggunaan e-money penelitian ini penting untuk dilakukan agar dapat memberikan gambaran yang jelas tentang pengaruh persepsi keamanan, perilaku konsumtif, dan literasi keuangan. Penelitian ini menggunakan metode Partial Least Square (PLS) dengan bantuan SMartPLS. Hasil penelitian menunjukkan: 1.Persepsi keamanan berpengaruh positif signifikan terhadap penggunaan e-money pada mahasiswa program studi Akuntansi Universitas Pembangunan Nasional “Veteran” Jawa Timur. 2. Perilaku konsumtif berpengaruh positif signifikan terhadap penggunaan e-money pada mahasiswa program studi Akuntansi Universitas Pembangunan Nasional “Veteran” Jawa Timur. 3. Literasi keuangan berpengaruh positif signifikan terhadap penggunaan e-money pada mahasiswa program studi Akuntansi Universitas Pembangunan Nasional “Veteran” Jawa Timur.
Pengaruh FOMO (Fear of Missing out) By Tiktok Influencer terhadap Minat Beli Produk Scarlett Cut Tamara Falajunah; Ratih Hendayani
Economic Reviews Journal Vol. 3 No. 2 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i2.340

Abstract

This study examines the influence of Tiktok influencers on the purchasing interest of Scarlett skincare products in Indonesia. The phenomenon of skincare industry growth and marketing strategies has increased consumer purchasing interest. The research objective is to evaluate the impact of FOMO generated by Tiktok influencers on consumer purchasing interest in Scarlett products. Quantitative methods were employed, collecting data from 350 respondents through surveys, and analyzed using descriptive approaches and structural equation modeling. Findings indicate that social media marketing, particularly through Tiktok influencers, has a significant positive impact on Scarlett product purchasing interest. Materialism also positively and significantly influences purchasing interest, while materialism moderate the relationship between social media marketing and consumer purchase intention. In conclusion, the role of social media and influencers is crucial in influencing consumer behavior in selecting local skincare products in Indonesia.
Eksplorasi Penggunaan Teknologi Blockchain dalam Transaksi Keuangan Syari'ah BSI KCP Probolinggo Mohammad Ali Ma’ruf; Muhammad Hifdil Islam; Hayatul Millah
Economic Reviews Journal Vol. 3 No. 2 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i2.341

Abstract

This research explores the potential and challenges of using blockchain technology in Islamic financial transactions. Blockchain is known for its ability to increase transparency, security and efficiency in recording transactions, which is in accordance with sharia financial principles. This research uses a qualitative approach with a literature review method to examine relevant literature from various academic and practical sources. The research results show that blockchain technology has great potential to increase transparency, efficiency and sharia compliance in financial transactions. Blockchain also offers potential applications in the management of waqf and zakat, as well as in the development of peer-to-peer (P2P) lending and sharia crowdfunding platforms. However, the implementation of this technology faces several challenges, including sharia regulation and compliance, technology adoption and acceptance, and security and scalability issues. This research provides recommendations for overcoming these challenges, including collaboration between regulators, sharia scholars, and technology developers, as well as increasing education and training about blockchain among sharia finance practitioners. With effective adoption and in accordance with sharia principles, blockchain technology can support the development of more innovative and sustainable sharia finance.