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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
Rancangan Model Artificial Neural Network untuk Memprediksikan Penyakit Jantung Koroner di RSUD Zainoel Abidin Banda Aceh M. Rizki Fazrian Danu; Purwadhi; Ignatius Wiseto Prasetyo Agung
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.v4i1.626

Abstract

This study aims to develop and evaluate an Artificial Neural Network (ANN) model in predicting the risk of coronary heart disease (CHD). This research uses a quantitative approach with research and development methods to develop and evaluate the integration of the ANN model in predicting CHD. This research uses a research and development research design which involves several main stages, namely literature study, data collection, data preprocessing, ANN model building, model training and testing, and results analysis. From the research results, it can be concluded that hospitals can implement an ANN-based model as a hospital management system that can carry out early detection of coronary heart disease. Implementing the ANN model into a hospital application or website will increase operational efficiency. Thus, the ANN model implemented into applications or websites for hospital management systems will support digital transformation in the health sector and provide more effective services to those who use hospital services.
Pengaruh Modal Usaha, Lokasi Usaha, Biaya Produksi dan Jumlah Tenaga Kerja Terhadap Tingkat Pendapatan UMKM dalam Sektor Kuliner di Kota Gorontalo Moh Alif Rifqhi; Irawati Abdul; Sri Indriyani S. Dai
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.v4i1.628

Abstract

The research findings indicate that business capital contributes 23.4% to MSME income, but its impact is not significant. Business location contributes 14.3%, which is also not significant in affecting MSME income. On the other hand, production costs have a negative impact of -72.3%, indicating that high production costs can reduce income, although the result is not significant. Conversely, the number of workers significantly contributes 31.7%, emphasizing that good labor management can significantly increase MSME income. Overall, the independent variables in this study explain 30.8% of the variation in MSME income, while the remaining 69.2% is influenced by factors outside the model. These findings underscore the importance of optimizing labor management and improving production cost efficiency to support income growth for culinary MSMEs in Gorontalo City.
Pengaruh Penerapan Green Accounting, Kinerja Lingkungan dan Ukuran Perusahan terhadap Nilai Perusahaan pada Perusahaan Sektor Energi yang Bergerak di Bidang Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Eneng Fauziah; Indra Cahya Kusuma; Didi
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.v4i1.629

Abstract

This study aims to determine the effect of green accounting which can be seen from the existence of CSR activities in the company's annual report, environmental performance which can be seen from the PROPER report issued by KLHK, company size which can be seen from the total assets in the company's annual report and the firm value as measured by Tobin's Q, as well as to determine the effect of green accounting, environmental performance, and company size on firm value. The data used in this study were analyzed using multiple linear regression with Eviews 12 software. The population of this study were energy sector companies operating in the mining sector that were listed on the BEI from 2019 to 2023. The research sample was selected using a purposive sampling method so that a total of 11 were obtained. company. The results of this study indicate that green accounting has a significant effect on firm value, environmental performance has a significant effect on firm value, company size has no effect on firm value, and green accounting, environmental performance and company size have an effect on firm value.
Manajemen Resiko sebagai Faktor Kunci dalam Peningkatan Kinerja Operasional dan SDM Muhammad Akhsan Tenrisau; Ayunita Tirtahati; Zulfikar Nurjana
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.v4i1.630

Abstract

Enterprise risk management creates value for the company including improving performance management, improving decision making that is adjusted to risk. The aim of this study was to examine the role of risk management in enhancing operational performance and solving HR issues within a company, particularly in relation to potential risks. A qualitative research approach was implemented, utilizing literature reviews from past studies. Findings from several previous studies indicated that risk management exerts a beneficial impact on bolstering operational performance and addressing human resources risks within a company. Additionally, it was discovered that both operational performance and internal company elements, especially HR (human resources), are positively impacted by the application of effective and efficient risk management, reinforcing the idea that risk management is a crucial factor. Future research is encouraged to incorporate more internal company factors impacted by risk management, expanding the validity and scope within the realm of risk management.
Transparansi dan Akuntabilitas dalam Pengelolaan Keuangan Negara Lestari Sitorus; Nurullaeli Uswatun H; Suci Ananda Sitompul; Nazwa Feryal Kamila; Wahjoe Pangestoeti
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.v4i1.632

Abstract

State financial management is an important aspect in realizing good governance, including revenue, expenditure, debt management, and state assets. Transparency and accountability are the main pillars to ensure that state finances are managed effectively, efficiently, and in accordance with the principles of public accountability. The increasing demands of the community for openness and responsibility in state financial management reflect the importance of reform in the budget management system. However, the implementation of the principles of transparency and accountability often faces challenges, such as limited technology, human resource capacity, and organizational culture that is not yet fully supportive.
Pengaruh Content Marketing dan Influencer Marketing Terhadap Keputusan Pembelian Smartphone Xiaomi Melalui E-WOM Sebagai Variabel Intervening di Daerah Istimewa Yogyakarta Akram Shofwan Setiawan; Uswatun Chasanah
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.v4i1.633

Abstract

This study uses e-WOM as an intervening variable to determine how Content Marketing and Influencer Marketing influence purchasing decisions. The research methodology used in this study is quantitative. The population in this study used customers who had purchased Xiaomi smartphone products in the Special Region of Yogyakarta with a sample of 100 respondents using purposive sampling technique. This study uses an analytical tool in the form of SmartPLS version 4 with data analysis methods such as Convergent Validity, Discriminant Validity, Average Variance Extracted (AVE), Composite Reliability, Cronbach's Alpha, R-Square, Goodness of Fit, and Hypothesis Test. The results showed that Content Marketing has no influence on Purchasing Decisions while Influencer Marketing and e-WOM have an influence on Purchasing Decisions. On the other hand, Content Marketing and Influencer Marketing have an influence on e-WOM. Furthermore, e-WOM can fully mediate the effect of Content Marketing on Purchasing Decisions while e-WOM can pseudo-mediate the effect of Influencer Marketing on Purchasing Decisions.
Pengaruh Diversifikasi Pendapatan, Firm Specific, dan Makroekonomi terhadap Kinerja Perbankan di BEI Maharestu, Aruna Ardya; Jannatul Mawah, Nana; Nurhaliza, Riqqah; Lestari, Henny Setyo
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.v4i1.636

Abstract

This study aims to analyze the impact of income diversification, firm-specific factors, and macroeconomic factors on the performance of banks listed on the Indonesia Stock Exchange. The firm-specific factors examined include bank size, capital structure, asset growth rate, loan loss provisions, and management efficiency, while the macroeconomic factors include economic growth rate and inflation. The increasingly competitive banking industry encourages banks to shift their orientation from labor-based business to knowledge-based business, necessitating a comprehensive performance evaluation. Return on Assets (ROA) is used as an indicator to measure bank performance. This study uses a quantitative approach with data from banks listed on the Indonesia Stock Exchange. The results of the study indicate that income diversification, bank size, capital structure, asset growth rate, loan loss provisions, management efficiency, economic growth rate, and inflation rate do affect company performance, and capital structure have an effect on company performance.
Diversifikasi Pendapatan Terhadap Kerentanan Kemiskinan pada Rumah Tangga Petani Padi Sawah di Kecamatan Kabila Kabupaten Bone Bolango Abdul Sofyan Polimango; Mahludin H. Baruwadi; Fitri Hadi Yulia Akib
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.v4i1.641

Abstract

This study aims to analyze the effect of income diversification on poverty vulnerability in rice farming households in Kabila District, Bone Bolango Regency, Gorontalo Province. Income diversification is viewed as a crucial strategy to improve the economic resilience of farming households, which are heavily dependent on the agricultural sector. The research uses a quantitative approach, analyzing data from 74 respondents selected through sampling techniques. Data was collected using a questionnaire that covered various income sources, income inequality, and the level of vulnerability to poverty. The results show that the income structure of households is dominated by income from rice farming (45%), while small businesses (25%) and formal and informal employment (15%) also contribute significantly. The Gini coefficient analysis of income inequality indicates a moderate level of inequality with a value of 0.42, with the non-agricultural sector showing higher inequality (0.45) compared to agriculture (0.38). Income diversification has a significant negative relationship with poverty vulnerability, with a correlation coefficient of −0.60. The regression model indicates that 42% of the variation in poverty vulnerability is explained by income diversification, suggesting that households with more diverse income sources are less vulnerable to poverty. The study concludes that income diversification is an effective strategy in reducing the economic vulnerability of rice farming households. The findings underline the need for policies that support farmers' access to economic opportunities outside agriculture, such as skill training and access to business capital. These results provide a basis for local governments and stakeholders to formulate effective policies aimed at reducing poverty in rural areas.
Pengaruh Faktor-Faktor Fundamental Terhadap Harga Saham Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2019-2023 Adinda Putri Rizqi; Elok Vilantika
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.v3i4.642

Abstract

This study aims to determine the effect of Return On Asset (ROA), Earning Per Share (EPS), and Debt to Equity Ratio (DER) on stock prices in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX). This study uses an associative method with a quantitative approach using secondary data in the form of quarterly financial reports of food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The population used is all food and beverage sub-sector companies listed on the IDX during the 2019-2023 period, totaling 26 companies. The sampling method used is purposive sampling. The results of the study indicate that partially the ROA variable has a significant effect on stock prices in food and beverage sub-sector companies. The EPS and DER variables do not have a significant effect on stock prices in food and beverage sub-sector companies.
Pengaruh Leverage, Ukuran Perusahaan dan Capital Intensity Terhadap Agresivitas Pajak Devia Herliyana; I Ketut Wenten
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.v4i1.646

Abstract

The aim of this research is to empirically test the influence of leverage, company size and capital intensity on tax aggressiveness. Leverage in this study is measured using the debt to asset ratio (DAR), company size is measured using the natural logarithm of total sales (LN TR), capital intensity is measured using the capital intensity ratio (CIR) and tax aggressiveness is measured using the effective tax rate (ETR). The population used in this research were property and real estate sector companies listed on the Indonesia Stock Exchange in 2018 - 2022. Using a purposive sampling technique, 15 companies were obtained as samples. This research uses secondary data in the form of audited financial reports and company annual reports obtained from the official IDX website, namely www.idx.co.id and also the official websites of each company. Hypothesis testing uses multiple linear regression analysis with the help of e-views version 12 software. The test results prove that: (1) leverage has an effect on tax aggressiveness, (2) company size has no effect on tax aggressiveness, (3) capital intensity has an effect on tax aggressiveness.