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Contact Name
Dedi Junaedi
Contact Email
dedijunaedi@mes-bogor.com
Phone
+628118114379
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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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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 Financial Distress, Ukuran Perusahaan Terhadap Manajemen Laba: Studi Kasus pada Perusahaan yang Terdaftar di Jakarta Islamic Index 30 Periode 2020-2022 Wahyu Hidayat; Evan Hamzah Muchtar; Lala Amelia
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.v4i1.605

Abstract

Financial Distress is a situation where the cash in a company cannot fulfill its obligations so that a company is required to take action. This research is to find out how much influence financial distress and company size have on earnings management. This research uses independent variables, namely Financial Distress, Company Size and the dependent variable Profit Management. The population in this research is the 2020-2022 research period and the sample size is the 30 most liquid sharia shares listed on the Jakarta Islamic Index. The type of research in this research is quantitative descriptive research. The analysis used in this research is descriptive statistics, panel data regression, Chow test, Hausman test, hypothesis test, t test, f test, and coefficient of determination. This research will use the Eviews 12 programprogram to process data. The research results show that there is a positive influence of financial distress on earnings management. Meanwhile, the regression equation obtained a value of 0.263111 so that the analysis results show that the t-value is greater than t-table 1.66543 and P-value = 0.7932 > 0.05 so it can be concluded that company size has an effect on company performance. there is no influence on earnings management, and the calculated F value is greater than F table (-36.00000 > 1.99210), then it can be concluded that financial distress and company size simultaneously have a significant effect on earnings management.
Pengaruh Kinerja Lingkungan, Biaya Lingkungan, dan Operating Efficiency Terhadap Kinerja Perusahaan: Studi Kasus Perusahaan Sektor Pertambangan yang Terdaftar di BEI 2021-2023 Moh Adrifat Suila; Hartati Tuli; Nurharyati Panigoro
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.v4i1.608

Abstract

This research aims to determine the influence of environmental performance, environmental costs, and operating efficiency on company performance. The type of method used in this research is a quantitative method with data collection techniques using secondary data and library data. The number of samples in this research is 45 samples in 2021-2023. The tool used in this research uses multiple linear regression analysis. The results of this research show that the influence of environmental performance, environmental costs and operating efficiency variables on company performance which can be explained by this equation is 58.1%. Meanwhile, the remaining 41.9% is influenced by other variables not included in the regression model. Good environmental performance contributes positively to company performance. Companies that implement environmentally friendly practices and focus on sustainability not only improve their reputation but can also reduce operational risks and take advantage of new market opportunities. Environmental costs incurred by companies to meet environmental standards or implement environmentally friendly technologies tend to have positive long-term results on company performance. High operating efficiency has a positive impact on company performance. By optimizing processes and reducing waste, companies can increase productivity and reduce costs.
Analisis Sistem Informasi Akuntansi Penjualan dan Pengendalian Internal pada PT Dwi Ola Tsyaniah; Andrian Noviardy
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.v4i1.610

Abstract

The sales accounting information system and internal control are crucial components in ensuring the operational effectiveness and accuracy of financial statements in the company. This study focuses on PT Dwi Ola, which relies on LPG gas sales, to analyze the implementation of cash and credit sales accounting information systems as well as existing internal controls. The results of the study show that although the accounting information system at PT Dwi Ola already includes transaction recording and sales reports, there are still weaknesses in system integration that result in inconsistencies between physical stock and system records. In addition, internal controls are not optimal, with a lack of separation of duties and a robust authorization system, potentially increasing the risk of fraud. This study recommends the importance of separation of functions, improvement of internal control systems, and increased supervision to improve efficiency and accuracy in the sales process and recording of transactions in the company.
Pengaruh Insentif dan Reward terhadap kinerja karyawan PT. Wan Setia Chandra Priya Gunawan Abas; Andi Yusniar Mendo; Syamsul B. Biki
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.v4i1.614

Abstract

This study aims to examine the effect of incentives and rewards on employee performance, both partially and simultaneously. The study employed a quantitative method with a descriptive quantitative approach. Primary data were collected trough questionnaires distributed to PT employees Wan Setia. The sample consisted of 34 respondents, and the data were analyzed using multiple linear regression analysis. The result showed that: 1) incentive have a positive and significant effect on employee performance, (2) rewards have a positive and significant effect on employee performance, and (3) simultaneously, incentive and rewards have a significant effect on employee performance. The coefficient of determination in this study is 49.6%, indicating that 49.6% of the variability in employee performance can be explained by incentive and rewards.
Peran Pengalokasian Dana Tepat dan Pendampingan dari Fasilitator Bagi Usaha Nasabah Prasejahtera Produktif BTPN Syariah Wilayah Kebonagung Dhea Fitri Puspitayani; Budi Prabowo
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.v4i1.616

Abstract

The UMKM empowerment program initiated by BTPN Syariah in partnership with MSIB aims to enhance the capacity of micro-enterprises owned by productive underprivileged clients, particularly women entrepreneurs in rural areas. The core components of this program include financing and funding, optimized through mentoring facilitators under the BESTEE (Sahabat Daya) program. This mentoring process consists of four stages: assessment, material delivery, review and practice, and the presentation of outcomes. In the assessment stage, an analysis of business potential and challenges is conducted, including the identification of marketing problems and a SWOT analysis. The educational materials provided in the second stage focus on business development solutions, such as branding, business identity, and digital marketing. The review and practice stage ensures the clients’ understanding and application of the material. In the final meeting, the outcomes of the mentoring process, such as marketing tools like banners or social media accounts, are handed over to support business development. The program's results indicate an increase in the economic value of clients' micro-enterprises through effective mentoring and practical education. This collaboration between BTPN Syariah and MSIB is expected to help clients overcome business challenges, utilize funding assistance, and compete in the global era. This program serves as an integrated and sustainable empowerment model for local MSME development.
Pengaruh Lokasi dan Promosi Terhadap Keputusan Pembelian Produk Merchendise: Studi Kasus Konsumen UNG Mart and Food Service Frisilya Holle; Tineke Wolok; Umin Kango
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.v4i1.617

Abstract

Form the formulate objectives, this study aims to identify and analyze the influence of both location and promotion on purchase decisions for merchendise products. The method in this study is quantitative, and the data collection technique is through questionnaires. The sample consists of 96 respondents. The data analysis employs multiple linear regression analysis. This study indicates the following results. Partially, the location variable has a positive and significant influence on purchase decisions, with a t_count value of 2.634 > t_table of 1.661 and significance level of 0,000 < 0,05. Partially, the promotion variable has a positive and significant influence on purchase decisions, with a t_count value of 6,598 > t_table of 1.661 and a significance level of 0,000 < 0,05. Simultaneously, the variable of location and promotion have a positive and significant influence on purchase decisions, with a f_count value of 62,922 > f_table of 3,094 and significance level of 0,000 < 0,05. Additionally, the R square value is 0,575, indicating that 57,5% of the influence on purchase decisions is attributed to location and promotion, while the remaining 42,5% is influenced by other factors outside the research model.
Strategi Pemasaran 5.0: Analisis Pengaruh Prediksi, Konteks, dan Augmented Reality terhadap Kinerja Pemasaran Olanda, Aditiya; Perdana, Aga Widyah; Huzein, Ilham; Gassama, Alhagie; Jabbi, Ebrima; Bachtiar, Arief
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.v4i1.618

Abstract

This study aims to analyze the influence of Predictive Marketing, Contextual Marketing, and Augmented Reality on Marketing Performance. The research employs a quantitative approach with path analysis using Partial Least Square (PLS). The findings reveal that all three independent variables positively and significantly affect marketing performance. Predictive Marketing contributes through historical data analysis to predict customer trends. Contextual Marketing supports the personalization of content relevant to customer needs in real-time, while Augmented Reality technology creates interactive and unique customer experiences. This study highlights the importance of integrating technology into marketing strategies to enhance company performance in the digital era.
Analisis Pengaruh Perhatian Investor pada Masa Penawaran Umum Perdana (IPO) terhadap Volatilitas Harga Saham Pasca IPO Ahmad Dwi Murdani* dan Buddi Wibowo Murdani, Ahmad Dwi; Wibowo, Buddi
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.v4i1.622

Abstract

This study examines the effect of investor attention during the Initial Public Offering (IPO) period on the stock prices volatility after the shares are listed and traded on the Indonesia Stock Exchange (IDX). This study uses data on the shares of issuers who have conducted an IPO on the IDX after the implementation of the electronic Initial Public Offering (e-IPO) mechanism, with the aim of being able to capture the phenomenon of retail investor behavior. The method used in this study is the regression method. This study shows that the level of investor attention during the IPO period influences the stock price volatility on short-term dan medium-term investment horizon.
Pengaruh Literasi Keuangan dan Gaya Hidup Terhadap Perilaku Konsumtif Mahasiswa: Studi Kasus pada Mahasiswa Fakultas Ekonomi Universitas Negeri Gorontalo Rahma Mohi; Raflin Hinelo; Dewi Indrayani Hamin
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.v4i1.623

Abstract

This study aims to examine the influence of financial literacy and lifestyle on student’s consumptive behavior in the Faculty Of Economics, Universitas Negeri Gorontalo. A quantitative study method with a correlational design was employed. The study population consisted of students of the Faculty of Economics, Universitas Negeri Gorontalo, from the 20192023 cohorts, with a sample size of 100 respondents selected using quota sampling. Data were collected through questionnaires that had undergone validity and reliability testing. The data were analyzed using multiple linear regression, normality tests, heteroscedasticity tests, multicollinearity tests, and hypothesis testing, facilitated by IBM SPSS version 22. The study findings indicate that: (1) no significant influence of financial literacy on the consumer behavior of students of the faculty of economics, universitas negeri Gorontalo is found. It obtains a significanse value of 0.421  0.05 and t count is smaller than t table or -0.808 < 1.986. (2) A significant influence of lifestyle on the consumer behavior of students of the faculty of economics, universitas negeri gorontalo is found. This result obtains a significance value of 0.000 < 0.05 and t count is greater than t table or 7.959 > 1.986. (3) A significant influence between financial literacy and lifestyle on consumer behavior of students of the faculty of economics, universitas negeri gorontalo is found with a significanse value of 0.000 < 0.05 and F count value of 31.986, which means F count > F table or 31.986 > 3.09.
Pengaruh Reward dan Punishment Terhadap Motivasi Kerja pada PT. Bank SulutGo Cabang Suwawa Reynaldi Trifando Alaina; Muchtar Ahmad; Andi Yuniar Mendo
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.v4i1.624

Abstract

This study aims toexamine the effect of reward and punishment on work motivation. The study employs a quantitative approach based on statistical data. The population in the study consist of employees at PT. Bank SulutGo, Suwawa Branch, totalling 47 employees. Due to the small population size (less than 100), a total sampling method was used and all 47 employees were include as samples in study. The data analysis method used in yhis study is Multiple Linear Regression Analysis, conducted using SPSS 16 software. The result indicate that both reward and punishment have a significant partial effect on work motivation. Simultaneously, reward and punishment together account for 0,461 or 64,1% of the varoiace in work motivation, while the remaining 35,9% is affected by other variables such as the desire for survival, the desire for ownership, the desire for power, and the assurance of obtaining a better job.