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
Pengaruh Kualitas Pelayanan dan Harga Terhadap Keputusan Pembelian Jasa Car Wash: Studi Kasus Sakti Carwash Kota Binjai Yudi Bimantaka; Sri Ramadhani; Nurwani
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.v3i3.446

Abstract

This research aims to determine the influence of service quality and price on purchasing decisions for car wash services among Sakti Carwash consumers in the city of Binjai. This research uses a quantitative approach with an associative research approach. Data collection techniques were carried out using questionnaires, observation and documentation methods. The sample used was 97 people who were Sakti Carwash Binjai consumers taken using probability sampling techniques. The data analysis technique in this research uses multiple linear regression analysis with hypothesis analysis using the partial test (t), simultaneous test (F), and coefficient of determination test (Ajusted R2) which is processed using the IBM SPSS version 25 application. The results of this study show that the quality service and price partially have a positive and significant effect on purchasing decisions. Service quality and price together (simultaneously) have a positive and significant effect on purchasing decisions.
The Effect of Export, Import, and Exchange Rates of Economic Growth on China Kinanti Diva Karisma; Eni Setyowati
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.v3i3.455

Abstract

This research analyzes the impact of exports, imports, exchange rates, and economic growth in China using data on export, import, and exchange rate activities during the period 1981-2020. The research conducted with a quantitative method, utilizing multiple regression analysis to examine the relationships between these variables. The findings indicate that exports, imports, and exchange rates significantly influence China's economic growth. The results suggest that exports and exchange rates have a positive and significant effect on economic growth in China, while imports have a positive but not significant impact on economic growth in China.
The effects of debt-to-asset ratio, size of the company, institutional ownership and earnings management on accounting conservatism in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange between 2015 and 2023 Herdiansyah, Mochamad Ardi; Berliani, Kartika
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.v3i2.458

Abstract

This study attempts to ascertain how accounting conservatism is affected in manufacturing businesses in the food and beverage subsector listed on the Indonesia Stock Exchange between 2015 and 2023 by factors such as debt to asset ratio, company size, institutional ownership, and earnings management. This study employs a quantitative methodology that combines a verification and descriptive strategy. Traditional assumption testing, multiple linear regression, Pearson product moment correlation coefficient, determination coefficient, and hypothesis testing with partial and simultaneous tests (f and t tests) are all used in the statistical analysis approach of verification. Sample data comes from 63 financial reports of businesses in the Food and Beverage Manufacturing Subsector. This study employed a purposive sample strategy in conjunction with nonprobability sampling. Version 26.0 of SPSS software is used for data processing. According to preliminary study findings, there is no discernible relationship between accounting conservatism and the debt to asset ratio. Company size has a big impact on accounting conservatism. The impact of institutional ownership on accounting conservatism is negligible at best. Accounting conservatism is neither impacted by or significantly affected by earnings management. The study's findings concurrently demonstrate how the debt to asset ratio, business size, institutional ownership, and earnings management all have an impact on accounting conservatism
Pengaruh Independensi, Fee Audit, Kompetensi Dan Skeptisme Profesional Auditor Terhadap Kualitas Audit (Studi Empiris Pada 14 Kantor Akuntan Publik di Provinsi Jawa Tengah) Denis Quinones Widodo; Diah Febriyanti
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.v3i2.459

Abstract

The purpose of this study is to determine the Influence of Independence, Audit Fee, Competence and Professional Skepticism of Auditors on Audit Quality. The method used in this study is a quantitative method with a descriptive and quantitative approach. The data used is primary data. Data collection was carried out by field research, namely by distributing questionnaires to 70 respondents using non-probability sampling with a saturated sampling approach that has been tested for validity and reliability. To measure the magnitude of the influence of independent variables on dependent variables, classical assumption test analysis, multiple linear regression analysis test, product moment correlation test, determination coefficient test and hypothesis testing are used. Data processing using the Statistical Product and Service Solution (SPSS) 26. The results of the study show that in the hypothesis testing (t-test) the following results were obtained: (1) Independence has an effect on Audit Quality, where the value of 3.588 is greater than 1.670 and the significance value is 0.001 < 0.05 (2) Audit Fee do not have an effect on Audit Quality, where the values ​​of 0.659 are smaller than 1.670 and the significance value is 0.512 > 0.05 (3) Competence has an effect on Audit Quality Audit, where the value of 5.465 is greater than 1.670 and the significance value is 0.000 < 0.05 (4) Professional Skepticism has an effect on Audit Quality, where the Sig. value is 0.000 < 0.05. 0.008 < 0.05 and the value of 2.760 is smaller than 1.670 (5) The results of simultaneous hypothesis testing (f test) The influence of Independence, Audit Fee, Competence and Professional Skepticism of auditors has a positive effect on Audit Quality where the value of 18.867 is greater than 2.513 with a significance level of 0.000 < 0.05.
Pengaruh Arus Kas Operasi, Arus Kas Investasi, dan Arus Kas Pendanaan terhadap Profitabilitas dengan Ukuran Perusahaan sebagai Variabel Moderasi: Studi Kasus pada Perusahaan Subsektor Telekomunikasi yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2023 Minggasari Agustina; Isbandriyati Mutmainah; Ichwan Rahmanu Widjaja
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.v3i3.461

Abstract

This research aims to analyze the influence of operating cash flow, investment cash flow, and financing cash flow on profitability with firm size as a moderating variable. The sample used in this study consists of companies in the Telecommunications Subsector listed on the Indonesia Stock Exchange (IDX) in 2023. This research is a causal associative study with a quantitative approach. The data used is secondary data, obtained through documentation techniques, while the sampling technique used is purposive sampling. The analysis methods employed are descriptive analysis and Moderated Regression Analysis (MRA), where profitability is the dependent variable, operating cash flow, investment cash flow, and financing cash flow are the independent variables, and firm size is the moderating variable. The results of the study indicate that operating cash flow and financing cash flow have a significant impact on profitability, while investment cash flow does not have a significant effect on profitability. The study also shows that firm size does not moderate the influence of operating cash flow, investment cash flow, and financing cash flow on profitability.
Pengaruh Current Ratio, Return on Asset, Debt to Equity Ratio dan Firm Size terhadap Price to Book Value pada Perusahaan Consumer Cyclicals Subsektor Apparel and Luxury Goods yang Terdaftar di Bursa Efek Indonesia Periode 2015-2023 Indasyah, Muhammad Wisnu; Syarif, Devyanthi
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.v3i2.463

Abstract

The purpose of this research is to ascertain how the price to book value of consumer cyclical companies in the apparel and luxury goods subsector listed on the Indonesia Stock Exchange is affected by return on assets, current ratio, debt to equity ratio, and business size between 2015 and 2023. An approach to verification and description is combined with a quantitative methodology in this study. Statistical tests for verification include the traditional assumption test, multiple linear regression, Pearson correlation coefficient, determination coefficient, and hypothesis testing with partial and simultaneous tests (t and f tests). The Financial Reports of 72 Companies in the Apparel and Luxury Goods Subsector of Consumer Cyclicals Companies provide the sample data. sampling with nonprobability purposive sampling. Version 26.0 of SPSS is utilized as a data processing tool. Price to Book Value is not impacted in any way by the study's findings regarding Current Ratio, Return on Asset, Debt to Equity Ratio and firm size. The study's findings concurrently demonstrated that Price to Book Value was significantly impacted by Current Ratio, Return on Asset, Debt to Equity Ratio, and Company Size
The Impact of Return on Asset, Debt to Equity Ratio, Current Ratio and Firm Size on Price to Book Value in Service Companies in the Property and Real Estate Sub-Sector Listed on the Indonesia Stock Exchange from 2015 to 2023 Lena Purba, Dhonna; Kosadi, Ferry
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.v3i2.464

Abstract

In the Property and Real Estate Sub-Sector Listed on the Indonesia Stock Exchange from 2015 to 2023, this study aims to determine how characteristics such return on asset, debt to equity ratio, current ratio, and company size effect price to book value. The methodology used in this study is quantitative and includes a descriptive and verification approach. The statistical analysis approach of verification makes use of hypothesis testing with partial and simultaneous tests (f and t tests), multiple linear regression, Pearson product moment correlation coefficient, determination coefficient, and traditional assumption testing. The 72 financial reports of companies listed on the Indonesia Stock Exchange that are part of the Property and Real Estate Sub-Sector provide the sample data. In addition to nonprobability sampling, this study used a purposive sample method. For data processing, SPSS software version 26.0 is utilized. The results of an initial investigation indicate that there is a clear correlation between return on asset and price to book value. Price to book value is not significantly impacted by the debt to equity ratio. At most, there is very little effect of institutional ownership current ratio on price to book value. Firm size has no effect on price to book value and does not have a major impact. Concurrently, the study's results show how price to book value is affected by return on asset, debt to equity ratio, current ratio, and firm size.
Faktor-Faktor yang Mempengaruhi Kinerja Keuangan dengan Moderasi Pengungkapan CSR pada Perusahaan di Industri Pertambangan Indonesia Cassandra Lee; Sufiyati
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.v3i3.466

Abstract

The study aims for empirical evidence about the effect of managerial ownership, institutional ownership, and leverage as independent variables on dependent variable as financial performance with a moderating variable in the form of CSR disclosure in the mining industry listed on the Indonesia Stock Exchange for 2018-2022. Managerial ownership in this study is measured by dividing the number of managers who own shares in the company by number of ordinary shares outstanding. Institutional ownership in this research is measured dividing the number of institutions that own shares in the company by number of ordinary shares outstanding. Leverage in this study is measured by the Debt to Assets Ratio (DAR) which is calculated by dividing total liabilities by total assets. CSR Disclosure in this study is measured by dividing the number of CSR disclosed by total number of CSR. Financial performance in this study is measured by the Return on Assets Ratio (ROA) which is calculated by dividing net income by total assets. The total sample for this research was 10 companies, where the sample was selected using a purposive sampling method. This research data was analyzed using multiple linear regression analysis techniques processed with SPSS 23.0. The results of this research show that institutional ownership has a significant positive influence on financial performance and CSR disclosure is able to moderate the negative influence of institutional ownership and leverage on the company's financial performance, while managerial ownership and leverage do not have a significant influence and CSR disclosure is unable to moderate the influence of managerial ownership on financial performance.
Pengaruh Debt To Equity Ratio, Net Profit Margin, Current Ratio dan Total Asset Turn Over Terhadap Pertumbuhan Laba: pada Perusahaan Manufaktur Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2023 Gita Cahyani, Ariani; Kosadi, Ferry
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.v3i2.469

Abstract

The purpose of this study is to ascertain the impact of the following factors on earning growth in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange between 2014 and 2023: debt to equity ratio, net profit margin, current ratio, and total asset turnover. This study employs a quantitative methodology that combines a verification and descriptive strategy. Traditional assumption testing, multiple linear regression testing, Pearson correlation coefficient testing, determination coefficient testing, and hypothesis testing with partial and simultaneous tests (t and f tests) are some of the statistical testing methods used for verification. Sixty financial reports from businesses in the Pharmaceutical Manufacturing Companies provide the sample data. employing nonprobability purposive sampling for sampling. Version 26.0 of SPSS is utilized as a data processing tool. The results of the partial study obtained Debt To Equity Ratio has no effect on Earning growth, Net Profit Margin has an effect on Earning growth, Current Ratio has an effect on Earning growth and total asset turnover has no effect on Earning growth. The results of the simultaneous study showed that Debt to Equity Ratio, Net Profit Margin, Current Ratio and Total Asset Turnover had a significant influence on Earning growth.
Pengaruh Total Asset Turnover, Debt To Equity Ratio, Current Ratio, dan Firm Size Terhadap Return On Asset pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2016-2023 Kurniasih, Reni; Merliana, Vina
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.v3i2.471

Abstract

For the period of 2016–2023, this study is to ascertain the impact of the following factors on return on assets: firm size, debt to equity ratio, total asset turnover, and current ratio in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange. An approach to verification and description is combined with a quantitative methodology in this study. Numerous tests are used in statistical testing, including the traditional assumption test, multiple linear regression test, Pearson correlation coefficient test, determination coefficient test, and hypothesis test with partial and simultaneous tests (t and f tests). The Food and Beverage Sub-Sector Manufacturing enterprises employs 64 enterprises, whose financial records provide the sample data. In nonprobability sampling, purposeful sampling is used. Version 26.0 of IBM SPSS was the analysis tool used in this investigation . According to study results, return on assets is significantly impacted by the debt to equity ratio, but it is not affected at all by the current ratio, total asset turnover, or business size. Return on assets is significantly impacted by the study's concurrently obtained current ratio, total asset turnover, debt to equity ratio, and firm size.