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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
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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 Company Growth, Komite Audit, Komisaris Independen, Cash Flow, dan Dividend Payout Ratio Terhadap Konservatisme Akuntansi Lielin Nidya Alvira; Eny Kusumawati
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.v3i4.607

Abstract

Conservatism is the principle of prudence in financial reporting where companies do not immediately recognize and measure asets and profits but immediately recognize losses and debts that may occur. This study aims to analyze the effect of company growth, audit committee, independen commissioners, cash flow, dividend payout ratio on accounting conservatism in non-financial companies listed on the Indonesian stock exchange for the period 2020-2022. The sampling technique used in this study was purposive sampling. A total of 273 companies that have met the criteria as observation units. The analysis method used is multiple linear regression analysis. The results of the study provide empirical evidence that the audit committee, independen commissioners, and dividend payout ratio affect accounting conservatism. While company growth and cash flow have no effect on accounting conservatism.
Teori Penawaran dalam Ekonomi Islam Iqra Mulhadi; Muhammad Albahi
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.v3i4.612

Abstract

This research aims to describe the concept of supply from an Islamic economic perspective and what factors influence supply. This issue is important to study because economics in Islamic economics offers a more inclusive and just approach. And what factors influence the offer? This article's research method uses quantitative methods using literature review techniques. The results of this research show that in sharia supply analysis, maximum production efficiency is achieved when the sharia economic concept with profit sharing instruments is chosen compared to the use of interest instruments in conventional economics. This new discourse and discoveries that are much better both theoretically and practically will further strengthen the argument that Islamic economics is a better system.
Peran Materi Etika Tata Krama Muslim dalam Kitab Nisaiyah Terhadap Karakter Jujur Santri di Pondok Pesantren Miftahul Huda Rancabungur Bogor Mida Mudiatul Millah; Yunizul Pesha, Indry Nirma; Sinta Dewi, Reni
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.v3i4.440

Abstract

The problembehind this research is the moral crisis that is rife in society, while one of the evidences of the moral crisis in the Miftahul Huda Islamic boarding school, Rancabungur Bogor is that out of 100% of the number of students there are 30% of students who still use goods that do not belong to them. The objectives of this study are (1) to find out the ethics of manners of students at the Miftahul Huda Islamic Boarding School Rancabungur Bogor, (2) to find out the honest character of students at the Miftahul Huda Islamic Boarding School Rancabungur Bogor, (3) to find out of thinking significant the role of muslim etiquette ethics material of nisaiyah book on the honest character of students at the Miftahul Huda Islamic Boarding School Rancabungur Bogor. The discussion of thinking between variable X (manners ethics) and variable Y (honest character) which aims to find a mature concept that is used to explain every problem in ths study. This study uses a survey method with a quantitative approach where the data collection process is carried out by distributing research questionnaries about the material on muslim ethics and honest character that is being disseminated to 31 students (1) the ethics of students manners obtained an average value of 61, 48 these results indicate that it is categorized as good, (2) that honest characters of the students obtained an average score of 62, 83 that results indicate that it is categorized as good, (3) the results of the simple linear regression test 0,036< 0,05 show that there is a positive significant the role of muslim etiquette ethics material of nisaiyah book on the honest character of students at the Miftahul Huda Islamic Boarding School Rancabungur Bogor. Thus the material on muslim etiquette in the nisaiyah book on the honest character of students at the Miftahul Huda Islamic Boarding School Rancabungur Bogor can play a role.
Pengaruh Harga Terhadap Keputusan Pembelian Pakaian Karawo di Kota Gorontalo: Studi Kasus Rumah Karawo di Kota Gorontalo Desy Rahmawati Husain; Hapsawati Taan; Citra Aditya Kusuma
Economic Reviews Journal Vol. 4 No. 1 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i1.577

Abstract

This research examines how pricing influences consumer decisions for purchasing Karawo in Gorontalo City. The study employed a quantitative approach with data collected through questionnaires and document analysis from a sample of 100 respondents who had previously purchased Karawo. The data were analysed using SPSS software by apllying simple linear regression to determine the relationship between price and purchase decision. The analysis yielded a t-value of 3,919 which exceeds the critical value of 1,660, with a significance level of 0,000 (p < 0,05), thus supporting the hypothesis that price significantly impacts customer’s purchase decision. The coefficient of determination (R2) was found to be 0,207 which indicating that price accounts for 20,7% of the variability in purchasing decisions while the remaining 79,3% is likely influenced by other factors that not included in this study. These findings suggest that although price is a significant determinant, it only partially influences consumer interest in Karawo product.
Analisis Pengaruh Sektor Pertanian Terhadap Pertumbuhan Ekonomi di Kabupaten Pasuruan dalam Perspektif Ekonomi Syariah tahun 2018 - 2023 Naswa Aulia Syabilla; Nur Rahmatun Nazilah; Rohma Ningsih; Alimatul Farida
Economic Reviews Journal Vol. 4 No. 1 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i1.578

Abstract

This study aims to analyze the impact of the agricultural sector, rice production, and harvested area on economic growth in Pasuruan Regency during the period from 2018 to 2023. Using secondary data from the Central Bureau of Statistics (BPS) and applying multiple linear regression analysis, this study evaluates the relationship between these variables and the Gross Regional Domestic Product (GRDP) of the agricultural sector. The analysis results show that the p-value for the three independent variables—agricultural sector, rice production, and harvested area—is 0.413, 0.572, and 0.256, respectively. These values are greater than 0.05, indicating that there is no significant effect of the agricultural sector on economic growth in Pasuruan Regency. These findings suggest that, although the agricultural sector plays an important role, economic growth in this area is more influenced by other sectors, such as manufacturing, trade, and mining. The study also highlights that the manufacturing sector is the dominant contributor, accounting for 60.42 percent of Pasuruan Regency's GRDP in 2023. This suggests that to achieve sustainable economic growth, management of the agricultural sector needs improvement to contribute more significantly to the local economy. The implications of this study provide insights for policymakers and stakeholders to formulate a more integrated development strategy, with a focus on strengthening the industrial sector and increasing agricultural productivity. In this way, it is hoped that more equitable welfare can be created for the people of Pasuruan Regency.
Proses Pengelolaan Informasi Organisasi Genbi UNSIKA dalam Mensosialisasikan QRIS Deni Koesnaedi; Firdaus Yuni Dharta; Rastri Kusumaningrum
Economic Reviews Journal Vol. 4 No. 1 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i1.579

Abstract

QR Code Indonesia Standard (QRIS) is an innovative digital payment tool created to encourage the digital economy towards the vision of an Indonesian payment system 2025 that is practical, efficient and inclusive. This research aims to find out how the organizational information management process is carried out by the Indonesian New Generation (GenBI) commissariat of Singaperbangsa University Karawang (Unsika) for the 2021/2022 period in socializing QRIS. The method used in this research is to use qualitative methods, data analysis techniques by collecting interview, observation and documentation data. The resource persons in this research are four members of GenBI who are responsible for the QRIS socialization program and one person from BI as an additional informant in organizational information management process. Researchers use Organizational Information Theory by Karl Weick as the main theory. The findings in this research are that GenBI Unsika for the 2021/2022 period implemented 3 stages of reducing uncertainty in processing incoming organizational information during QRIS socialization, including; 1.) Information Reception, 2.) Selection, and 3.) Retention. GenBI Unsika also uses two organizational communication processes according to Onong Effendy, namely formal and informal communication processes.
Pengaruh Profitabilitas dan Nilai Perusahaan Terhadap Harga Saham pada Perusahaan Sektor Pertambangan Muhamad Irgi Fahreji Mokoagow; Herlina Rasjid; Selvi
Economic Reviews Journal Vol. 4 No. 1 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i1.580

Abstract

The study aimed to discover how profitability and firm value affect stock princes based on a case study on mining sector companies listed on the Indonesia Stock Exchange in 2020-2023. The rasios used in the company’s financial statements are profitability and the firm value in the form of Return Of Asset And Tobin’s Q. The results of this report become a guidebook for investors in assessing the company and affecting the company’s stock price. This study used a quantitative approach with multiple linear regression analysis methods. The sampling technique in this study used purposive sampling with a population of 24 companies and 96 data on mining sector companies thet meet the criteria as a sample. The data colletion technique in this study used secondary data from financial statements published by mining sector companies listed on the Indonesia Stock Exchange (IDX). Based on partial analysis, profitability has a positive and significant effect on the stock price, and the firm value has a positive and significant effect on the stock price. Simultaneously, profitability and firm value affect stock price.
Pengaruh Likuiditas, Solvabilitas, Profitabilitas Terhadap Opini Audit : Studi Empiris Pada Laporan Keuangan Tahun 2019-2023 Perusahaan Perbankan Yang Terdaftar Di BEI Brigita Berlian; Ester Talenta Novjalia Marbun; Febriani Putri Lestari; Kesia Datubara; , Magdalena; Meilinda Sapta Dika; Napa; Putri Lestari; Riska Yulandari; Syifa Aulia; Tiara Saputri
Economic Reviews Journal Vol. 4 No. 1 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i1.598

Abstract

Audit opinion is where the auditor analyzes financial ratios such as LDR, CR, CAR, DER, NIM, ROA and ROE to assess the financial health of a company. High CR and ROA reflect profitability and provide a positive signal to investors. On the other hand, a balanced LDR helps maintain liquidity. A high CAR reflects the financial stability of a company, while a high DER indicates high debt which can reduce investor interest. A good NIM will increase a company's profitability and contribute to increasing ROE. The aim of this research is to understand the impact of liquidity, solvency and profitability on audit opinions, as well as to provide the impact of LDR, CR, CAR, DER, NIM, ROA and ROE. The sample in this study used samples from eight state-owned banking companies listed on the Indonesia Stock Exchange between 2019 and 2023. The total sample was 20 people, the technique used was purposive sampling. In this research, the analysis uses the associative analysis method, namely advanced logistic regression. The results of this research show that CR, DER, ROA and company size have a significant influence on audit opinion, but revenue growth does not have a significant influence.
Pengaruh Literasi Digital Terhadap Knowledge Sharing Intention pada Karyawan yang Mulai Bekerja Sebelum dan Saat Pandemi Vania Lystia; Angela Caroline; Kornarius, Yoke P.; Triningtyas E. P. Gusti; Gunawan, Agus
Economic Reviews Journal Vol. 4 No. 1 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i1.600

Abstract

The COVID-19 pandemic has accelerated digital transformation in various sectors, including the world of work, so that digital literacy has become an important competency for employees today. This research aims to analyze the influence of digital literacy on knowledge sharing intention and explore differences in views between employees who started working before (≤ 2019) and after (≥ 2020) the pandemic. The research uses a quantitative approach by carrying out simple linear regression analysis to test the relationship between digital literacy and knowledge sharing intention. Data was collected through a survey of 105 professional worker respondents and interviews with 5 respondents to explore the quantitative results. The research results show that digital literacy has a significant influence on knowledge sharing intention. Respondents who started working ≤ 2019 had better technical abilities compared to the ≥ 2020 group, but both groups showed similar levels of confidence in the cognitive and social-emotional dimensions. In-depth interviews revealed that these differences were influenced by the intensity of technology use in the workplace and the approach to solving technical problems.
Penerapan Personal Selling dalam Proses Komunikasi Pemasaran Lavanda Brownies Karawang Nada Heriana; Yanti Tayo; Rastri Kusumaningrum
Economic Reviews Journal Vol. 4 No. 1 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i1.602

Abstract

The implementation of personal selling strategies is a vital element in establishing effective marketing communication for SMEs, including Lavanda Brownies Karawang. This study aims to deeply analyze the application of personal selling strategies, both offline and online, and their contribution to product marketing success. Using a qualitative descriptive approach, data were collected through in-depth interviews, observations, and documentation. The findings reveal that offline personal selling strategies include product sampling, participation in bazaars, open table programs, and partnerships with resellers. These strategies foster personal relationships with consumers, enhance trust, and expand market reach. Meanwhile, online strategies leveraging platforms such as Instagram, Facebook, and TikTok effectively reach a broader audience. The combination of offline and online approaches is the key to Lavanda Brownies' success in creating consumer loyalty and strengthening brand image. These findings highlight that personal selling is not merely a sales method but a business philosophy focused on customer experience. This research offers practical contributions to SMEs in developing innovative marketing communication strategies to address competitive market challenges.