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Dedi Junaedi
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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
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Economic Reviews Journal
Published by Masyarakat Ekonomi Syariah Bogor
ISSN : -     EISSN : 28306449     DOI : https://doi.org/10.47467/mrj
Core Subject : Economy, Social, Engineering,
Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences
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
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 565 Documents
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Pengaruh Penggunaan Aplikasi Otentikasi dan Benefits Offered Terhadap Kepuasan Nasabah dalam Bertransaksi pada PT Taspen Persero Cabang Gorontalo Nurain Putri Wahab; Raflin Hinelo; Yulinda L.Ismail
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.537

Abstract

This research aims to. Analyze and find out how the use of authentication applications and benefits offered affect customer satisfaction. The population consists of 63,569 active pensioners at PT Taspen Persero Gorontalo Branch from 2019-2023, and the sample is 100 pensioners obtained using a purposive sampling technique. The analysis is done using a quantitative method using multiple linear regression analysis. According to the result, it shows that (1) the authentication application variable partially contributed a positive and significant effect on customer satisfaction with a significance level of 0.000 <0.05 and the value of table count, with the result of 2.727> 1.660. (2) the Benefits Offered variable partially contributed a positive and significant effect on customer satisfaction with a significance level of 0.008 <0.05 and the value of stable> count, with the result of 4.010 > 1,660. (3) it was simultaneously concluded that there was a positive and significant influence between the authentication application variable and the Benefits Offered variable on Customer Satisfaction with a significance level of 0.000 <0.05 and a value of Fiable Fcount, or18.328 3.09. The R square determination coefficient was 0.574, which means that the influence contribution percentage of the authentication application and Benefits Offered affects customer satisfaction by 57.4%. In other words, the correlation level of the R square value was sufficient, and the other 42.6% came from other variables that were not examined.
The Influence of Corporate Governance and Accounting Conservatism on Tax Aggressiveness in Automotive and Component Sub-Sector Companies Thea Juliane Kristy; Linda Santioso
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.539

Abstract

This study aims to obtain empirical evidence regarding the impact of corporate governance, projected through independent commissioners and audit committees, as well as accounting conservatism as independent variables, on tax aggressiveness as the dependent variable in automotive and component subsector companies listed on the Indonesia Stock Exchange (IDX) during the research period from 2018 to 2022. In this study, independent commissioners are measured by the ratio of the number of independent commissioners to the total board of commissioners. The audit committee is measured by the number of current audit committee members in the company. Accounting conservatism is measured by summing operating income with depreciation of fixed assets, then subtracting the net cash flow from operating activities, and dividing by the total assets of the company, with the result then multiplied by -1. Tax aggressiveness is measured by the Effective Tax Rate (ETR), calculated by dividing income tax expense by pre-tax income of the company. The sample size for this study is 11 companies, where the sample data were selected using purposive sampling. The data are analyzed using a multiple linear regression model processed with IBM SPSS Statistics version 23. The results of this study indicate that independent commissioners have a significant negative effect on tax aggressiveness, while the audit committee and accounting conservatism do not have a significant effect on tax aggressiveness.
Transformasi Bisnis Melalui Business Process Reengineering: Tinjauan Literatur Terhadap Penerapan dan Dampaknya pada Berbagai Sektor Hetria Hayyun Namirah; Ramadhan Fauzie Nugraha; Rudy Djuanda; Tri Aji Pujo Sembodo
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.540

Abstract

Business Process Reengineering (BPR) became an important strategy for improving operational efficiency and effectiveness across various industrial sectors. In the era of globalization and increasingly fierce competition, companies were required to continuously innovate and enhance their operational efficiency. One approach that proved effective in achieving these goals was BPR. The purpose of this study was to present a comprehensive literature review on the implementation of BPR in various sectors, focusing on analyzing the factors that influenced the success and impact of BPR implementation. The research method employed was a literature review that explored the application of BPR in different contexts, including the creative economy, product distribution, healthcare, education, and the aviation industry. A literature review was conducted on 15 published studies from 2019 to 2024. The research showed that BPR focused not only on reducing costs but also on improving service quality and customer satisfaction. By utilizing information technology and collaborative approaches, companies overhauled their business processes to achieve better results. The findings of this review provided insight into the challenges and opportunities faced by organizations in implementing BPR, as well as recommendations for best practices in its implementation.
Pengaruh Promosi Terhadap Keputusan Pembelian Konsumen pada Motor Yamaha di PT.Hasjrat Abadi Cabang Agusalim Kota Gorontalo Siti Firgiyanti Adam; Hapsawati Taan; Ramlan Amir Isa
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.542

Abstract

This research aims to determine the effect of promotions on consumer purchasing decisions on Yamaha motorbikes at PT. Hasjrat Abadi, Agusalim Branch, Gorontalo City. The research approach used is a quantitative research approach. The sample from this research consisted of 93 respondents with sampling using non-probability sampling techniques. And the type of data used is primary data. The data collection technique uses a questionnaire. The data analysis technique used is multiple linear regression. The results of this research can have a positive and significant influence on purchasing decisions. This shows that the t count is 1.031 and the significant value is 0.000<0.05, so it can be stated that there is a significant influence between promotions on consumer purchasing decisions on Yamaha motorbikes. So it can be concluded that promotions have a significant effect on consumer purchasing decisions on Yamaha motorbikes at PT. The eternal desire of the Agussalim branch of Gorontalo City.
Pengaruh Profitabilitas, Leverage, dan Kepemilikan Institusional Terhadap Nilai Perusahaan pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023 Wulan Nuranisya; Adrie Putra
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.548

Abstract

The purpose of this study was to analyze the effect of profitability, leverage, and institutional ownership on firm value in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. The method used in this research is a causal quantitative approach using secondary data obtained from the Company's annual financial statements published on the IDX. The population in the study was 92 companies and obtained research samples using purposive sampling technique 53 companies from 2020 to 2023, resulting in 212 samples. The results of the study state that the variables of profitability, leverage, and institutional ownership simultaneously have a significant effect on firm value. Partially, profitability has no effect on firm value. Meanwhile, leverage and institutional ownership have a significant effect on firm value.
Pengaruh Content Marketing dan Celebrity Endorser Terhadap Keputusan Pembelian Dengan Brand Trust Sebagai Variabel Intervening: Studi pada Pembeli Hafez Restorer di Media Sosial Tiktok Abdur Rohman; Antin Rakhmawati
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.553

Abstract

The rapid development of digital technology has made social media one of the most influential platforms in the purchasing decision process. TikTok is one of the social media platforms currently popular in Indonesia. The presence of TikTok has attracted many companies to start utilizing it as a marketing tool. The purpose of this research is to examine the influence of Content Marketing and Celebrity Endorsement on purchasing decisions for Hafez Restorer products on TikTok, with Brand Trust as an intervening variable. The research method used is quantitative, with data analysis techniques involving path analysis. The sampling method employed purposive sampling with 106 respondents. Data processing was carried out using SPSS software version 22. The results of the study indicate that the variables of Content Marketing and Celebrity Endorser have a positive and significant effect on Brand Trust. Additionally, Content Marketing and Celebrity Endorser have a positive and significant effect on Purchasing Decisions, and Brand Trust positively and significantly affects Purchasing Decisions. Furthermore, Content Marketing and Celebrity Endorser indirectly influence purchasing decisions through Brand Trust as an intervening variable.
Peran Sekretariat Badan dalam Pengelolaan Keuangan dan Aset Daerah: Sekretariat Bkad Kota Medan Astri Sri Rezeki Harahap; Yusrizal
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.556

Abstract

The purpose of this study is to find out what the role of the agency secretariat is in the management of regional finances and assets. In this study, the author uses a qualitative method with a descriptive approach. The BKAD Secretariat can be interpreted as a supporting unit that provides administrative and technical services to all parts of BKAD. The results of this study show that the Secretariat of the Regional Financial and Asset Management Agency (BKAD) plays a role as a unit responsible for coordinating and implementing regional financial and asset management policies. This role includes budgeting, supervising fund allocation, and managing and maintaining regional assets. The effectiveness of the BKAD Secretariat is very important in ensuring that the management of regional finances and assets is carried out appropriately, in accordance with laws and regulations, and transparently. In addition, the importance of communication between teams in every implementation of various activities or work of an organization.
Literasi Ekonomi Syariah pada Kelompok Tani Desa Kaana Kecamatan Enggano Gunawan Amirudin; Romi Adetio Setiawan; Evan Stiawan
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.557

Abstract

The aim of sharia economic literacy in the Kaana village farmer group, Regano subdistrict is to educate members of the Agree Farmer group in order to increase understanding and knowledge in understanding Islamic economics in life in the Kaana village farmer group, Regano subdistrict, North Bengkulu district, Bengkulu province. Before the assistance was implemented, many of the members of the farmer groups still did not understand sharia economics. Then at the end of the service assistance, the farmer group members agreed that the farmers of Kaana village, Ogano subdistrict, North Bengkulu district were able to know/understand the guidelines used in buying and selling activities following the sharia economic system which is based on the Al-Quran and Hadith.
Penerapan Angsuran Pajak Penghasilan Pasal 25 Bagi Wajib Pajak Badan untuk Efisiensi Keuangan CV Visi Printing Putri Kemala Dewi Lubis; Evi Suryani Harahap; Penus Sinurat; Elsa Situmorang; Tamaria br. Sidebang
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.558

Abstract

This study discusses the implementation of Article 25 Income Tax (PPh) installments for corporate taxpayers, specifically at CV Visi Printing, and its impact on the company's financial efficiency. Article 25 PPh is a tax paid periodically throughout the fiscal year based on estimated tax liabilities, aimed at helping companies manage their tax obligations more effectively. This research employs a qualitative method with an analysis of the financial statements of CV Visi Printing for the year 2022. The results indicate that the Article 25 PPh installment applied by CV Visi Printing, amounting to Rp 3,553,000 per month, positively affects the company's cash flow efficiency. This gradual tax payment helps the company maintain liquidity and reduces the burden of a large tax payment at the end of the year. Furthermore, with proper tax planning, CV Visi Printing can allocate financial resources more effectively to support other operational activities. The implementation of this tax installment also enhances the company's tax compliance, avoiding potential penalties, and maintaining the company's financial stability in the long term. The study concludes that the application of Article 25 PPh installments plays a crucial role in improving the company's financial efficiency through better cash flow management and optimal tax planning.
Pengaruh Profitabilitas, Ukuran Perusahaan dan Efisiensi Operasional Terhadap Nilai Perusahaan Nadira Amalia; Adrie Putra
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.559

Abstract

The purpose of this study is to analyze the profitability, size, and operational efficiency of the company's value. The study uses independent variables such as profitability and size, while the dependent variable is the value of the firm. The research method applied is a quantitative approach with a focus on data analysis. The data used is from a secondary source, namely the company's annual financial reports taken as a sample. The data source used is the official website of Bursa Efek Indonesia, which is http://www.idx.co.id. This research will use the population of companies industry sub sector materials listed on the Indonesia Stock Exchange (BEI) period 2020-2023. The sample-taking method in this study was purposive sampling with 49 companies meeting the criteria out of a total of 103 observations. From the research that has been done, the result is that the profitability, size of the company, and operational efficiency simultaneously affect the growth of profits.

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