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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
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 Good Corporate Governance Terhadap Kualitas Laporan Keuangan Pada PT. Mandiri Indonesia Agam Kota Palembang Nandita; Citra Indah Merina
Economic Reviews Journal Vol. 4 No. 2 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i2.655

Abstract

The purpose of this research is to test and analyze the Influence of Corporate Governance on the Quality of Financial Statements at PT. Mandiri Indonesia Agam Palembang City. This type of research is a quantitative approach with the type of research used in primary data. The data obtained uses primary data. Data was obtained through filling out questionnaires. The research sample consisted of 111 respondents who were selected using total sampling. The results show that there is a significant influence on the quality of financial statements at PT. Mandiri Indonesia Agam Palembang City. Data analysis was carried out using SEM PLS version 4.0 and analyzed with the help of Smart PLS, involving the Measurement Model Analysis Test (outer model) and the Structural Model Analysis Test (Inner Model). The results of the study show that Corporate Governance has a significant influence on the quality of financial reports with a loading factor of > 0.7 which means Valid.
Nilai Perusahaan Dilihat dari Aspek Kebijakan Deviden, Ukuran Perusahaan, Profitabilitas dan Struktur Modal pada Sub Sektor Pertambangan Batu Bara yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Suci Budining Kisprasetiyani; Amalia
Economic Reviews Journal Vol. 4 No. 2 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i2.660

Abstract

This study is aimed at analyzing the influence of dividend policies, company size, profitability and capital structure on the value of companies in the coal mining subsector list IDX for the period 2019-2023. The method for taking samples is in the form of purposive sampling. The total sample observed amounted to 75 data. As for the use data, the researcher uses secondary data, namely dividen policy data (DPR), company size (SIZE), profitability (ROA), capital structure (DER) and company value (PBV). In analyzing the data, Panel data regresion analysis is used. The data procesing is seconded through Eviews 12. The findings of the study indicate that dividend policy affects negatively and insignificantly, company size affects negatively, profitability affects positively and significantly, and capital structur affects positively. For the overall outcome of the variables (DPR, SIZE, ROA, DER, and PBV), it affects simultaneously the company's value. This study is aimed at analyzing the influence of dividend policies, company size, profitability and capital structure on the value of companies in the coal mining subsector list IDX for the period 2019-2023. The method for taking samples is in the form of purposive sampling. The total sample observed amounted to 75 data. As for the use data, the researcher uses secondary data, namely dividen policy data (DPR), company size (SIZE), profitability (ROA), capital structure (DER) and company value (PBV). In analyzing the data, Panel data regresion analysis is used. The data procesing is seconded through Eviews 12. The findings of the study indicate that dividend policy affects negatively and insignificantly, company size affects negatively, profitability affects positively and significantly, and capital structur affects positively. For the overall outcome of the variables (DPR, SIZE, ROA, DER, and PBV), it affects simultaneously the company's value.
Pengaruh Capital Adequacy Ratio dan Net Interest Margin terhadap Return Saham pada Perusahaan Perbankan Bank Umum Milik Negara yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2018-2023 Jamila H. Rauf; Raflin Hinelo; Idham Masri Ishak
Economic Reviews Journal Vol. 4 No. 2 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i2.666

Abstract

This study aims to analyze the relationship between the Capital Adequacy Ratio (CAR) and Net Interest Margin (NIM) on stock returns in State-Owned Commercial Banks (BUMN Banks) listed on the Indonesia Stock Exchange (IDX) for the 2018-2023 period. The Sampling technique used in this study was total sampling, where all population members were included as samples, totaling four banking companies. Data collection was based on secondary data from the financial reports published by the state-owned commercial banks listed on the IDX. The analysis employed multiple linear regression using SPSS 25 software. The results of the study indicate that, partially, the Capital Adequacy Ratio has a positive and significant effect on returns, while the Net Interest Margin has a partial negative and insignificant effect on stock returns. Simultaneously, the Capital Adequacy Ratio and Net Interest Margin influence stock returns. This is evident from the adjusted R-squared coefisient, which shows that the independent variables explain 34.6% of the variation in stock returns, while the remaining 65,4% is explained by other variables not included in the regression model.
Pengalaman Belanja Online dan Kualitas Layanan Logistik dalam Menciptakan Kepuasan Pelanggan: Studi Niat Membeli Kembali pada Marketplace Shopee Dika Aulia Prihatini; Puji Astuti
Economic Reviews Journal Vol. 4 No. 2 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i2.667

Abstract

  This study focuses on exploring the relationships between online shopping experience, logistics service quality, perceived value, customer satisfaction, and repeat purchase intention among users of Shopee marketplace. The findings confirm a positive influence of logistics service quality and perceived value on customer satisfaction. Moreover, customer satisfaction is shown to positively affect repeat purchase intention, whereas perceived value does not influence it. Additionally, the study finds that the online shopping experience itself does not impact customer satisfaction. The research aims to investigate how enhancing online shopping experience, delivery quality, and perceived value can increase customer satisfaction and subsequent repeat purchase intention. It utilized purposive sampling with 248 Shopee marketplace users in the jabodetabek area and employed Structural Equation Modelling (SEM) for data analysis. Managerial implications include the need to enhance perceived value to ensure customers feel they are getting good value during shopping. Companies should also ensure high-quality logistics services. Furthermore, creating a positive shopping experience by providing timely updates, clear product descriptions, and building customer trust regarding product quality promises is crucial. The study identifies three limitations: potential misinterpretation by respondents due to online questionnaire distribution, focus primarily on official Shopee mall shoppers which may not fully represent all Shopee users, and limited factors studied. Future research should explore innovative promotional strategies to maintain Shopee's unique value and include more factors that may influence customer satisfaction. Overall, the study provides insights into enhancing customer satisfaction and repeat purchase intention on Shopee marketplace through improved logistics, perceived value, and shopping experience strategies. Keywords: Online Shopping Experience, Logistics Service Quality, Perceived Value, Repurchase Intention ABSTRAK Penelitian ini menyoroti pengalaman belanja online, kualitas layanan logistik, nilai yang dirasakan, kepuasa pelanggan dan niat membeli kembali pada konsumen pengguna marketplace. Hasil studi memverifikasi pengaruh positif kualitas layanan logistik, dan nilai yang dirasakan terhadap kepuasan pelanggan. Studi ini membuktikan adanya pengaruh positif kepuasan pelanggan terhadap niat membeli kembali dan nilai yang dirasakan tidak berpengaruh terhadap niat membeli kembali. Selanjutnya, studi ini juga membuktikan pengalaman belanja onlie tidak berpengaruh terhadap kepuasan pelanggan. Tujuan penelitian ini untuk mengeksplorasi sejauh mana keterkaitan antara pengalaman belanja online, kualitas pengiriman, nilai yang dirasakan terhadap kepuasan pelanggan yang dapat meningkatkan niat membeli kembali. Penelitian ini menggunakan metode purposive sampling melibatkan 248 pengguna marketplace  shopee yang ada di jabodetabek. Analisis data menggunakan Structural Equation Modelling (SEM). Implikasi manajerial yang harus dilakukan yaitu meningkatkan nilai yang dirasakan, perusahaan perlu memastikan bahwa konsumen merasakan nilai yang baik saat berbelanja. Selain itu, perusahaan perlu memastikan kualitas layanan logistik berjalan dengan baik. Selanjutnya, perusahaan harus memastikan bahwa pelanggan merasa puas dengan menciptakan pengalaman belanja yang baik, memberikan update informasi, memastikan adanya deskripsi produk yang jelas, dan meningkatkan kepercayaan pelanggan terkait produk yang dijual sesuai dengan apa yang dijanjikan. Terdapat tiga limitasi pada penelitian ini diantaranya penyebaran kuesioner secara online sehingga memungkinkan responden salah menafsirkan makna dan tidak fokus dalam menganalisis kepada mall official shopee, sehingga hasil yang didapat mungkin tidak sepenuhnya mencerminkan persepsi responden shopee yang membeli langsung di store resmi. Faktor yang di teliti terbatas, diharapkan studi selanjutnya dapat meneliti lebih lanjut tentang strategi promosi yang inovatif dalam mempertahankan nilai ekslusif shopee dan mengembangkan penelitian untuk memasukkan lebih banyak faktor yang mungkin mempengaruhi kepuasan konsumen. Kata kunci: Pengalaman Belanja Online, Kualitas Layanan Logistik, Nilai yang Dirasakan, Niat Membeli Kembali
Orientasi Pelanggan, Kualitas Pelayanan dan Interaksi Kepuasan Pelanggan di Sektor Perbankan Perspektif Nasabah Prioritas BCA Egie Sugiyantoro; Sugiyanto
Economic Reviews Journal Vol. 4 No. 2 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i2.668

Abstract

      This research highlights the influence of customer orientation, service quality and customer satisfaction on BCA's priority customer segments. The research results verify the positive influence of customer orientation on customer satisfaction and service quality. BCA bank shows commitment to product and service innovation that reflects attention to customer needs. Improved service quality involves digital banking solutions, employee training and effective complaint management. Findings indicate a positive cycle exists between customer orientation, service quality, and customer satisfaction, creating a mutually reinforcing environment. Although previous research highlights potential gender differences, the results show that gender does not moderate the relationship between service quality and customer satisfaction at Bank BCA. This research used a purposive sampling method involving 185 respondents from priority customers. Data analysis uses Structural Equation Modeling (SEM). This research has the limitation that it cannot be generalized to all banking institutions, the results cannot be applied directly to other banking institutions or different industrial sectors. Managerial implications include increasing customer orientation through employee training, innovative product development, and improving service quality with responsiveness to complaints. With these steps, Bank BCA can strengthen its position as a superior banking service provider, especially in the priority customer segment. Key words: Customer Orientation, Service Quality, Customer Satisfaction, Gender ABSTRAK   Penelitian ini menyoroti pengaruh orientasi pelanggan, kualitas layanan, dan kepuasan pelanggan pada segmen nasabah prioritas BCA. Hasil penelitian memverifikasi pengaruh positif orientasi pelanggan terhadap kepuasan pelanggan dan kualitas layanan. Bank BCA menunjukkan komitmen pada inovasi produk dan pelayanan yang mencerminkan perhatian terhadap kebutuhan nasabah. Kualitas layanan yang ditingkatkan melibatkan solusi perbankan digital, pelatihan karyawan, dan manajemen keluhan yang efektif. Temuan menunjukkan adanya siklus positif antara orientasi pelanggan, kualitas layanan, dan kepuasan pelanggan, menciptakan lingkungan yang saling memperkuat. Meskipun penelitian sebelumnya menyoroti potensi perbedaan gender, hasil menunjukkan bahwa gender tidak memoderasi hubungan antara kualitas layanan dan kepuasan pelanggan di Bank BCA. Penelitian ini menggunakan metode purposive sampling melibatkan 185 responden dari nasabah prioritas. Analisis data menggunakan Structural Equation Modelling (SEM). Penelitian ini memiliki limitasi tidak dapat digeneralisasikan untuk semua lembaga perbankan, hasilnya tidak dapat diterapkan secara langsung pada lembaga perbankan lain atau sektor industri yang berbeda. Implikasi manajerial termasuk peningkatan orientasi pelanggan melalui pelatihan karyawan, pengembangan produk inovatif, dan peningkatan kualitas layanan dengan responsibilitas terhadap keluhan. Dengan langkah-langkah ini, Bank BCA dapat memperkuat posisinya sebagai penyedia layanan perbankan unggul, terutama di segmen nasabah prioritas.   Kata kunci: Orientasi Pelanggan, Kualitas Layanan, Kepuasan Pelanggan, Gender  
Peran Impulsive Behavior dan E-Marketing Exposure Terhadap Post Purchase Regret Saat Berbelanja Online Anggita Amanda Putri; Puji Astuti
Economic Reviews Journal Vol. 4 No. 2 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i2.669

Abstract

  Post purchase regret is of particular concern to companies or sellers because it can be a reason for giving negative reviews of products or stores, not wanting to shop again and switching shopping to other places. The research objective is to explore the extent of the relationship between impulsive behavior in online shopping, with e-marketing exposure, attitude towards product, attitude towards price on consumer behavior and its effect on post purchase regret after making a purchase due to online shopping activities. The research population is users of the Shopee, Tokopedia and Lazada application marketplaces in Jabodetabek who have experienced regret in online shopping. The study used purposive sampling method, a sample of 115 respondents. Research data analysis using Structural Equation Modeling (SEM) LISREL. This study produces findings including e-marketing exposure has a positive effect on attitude toward product, then e-marketing exposure has a positive effect on attitude toward price, then attitude toward price does not prove that post purchase regret has an influence, impulsive behavior does not prove that it has a positive influence on post purchase regret. The benefits of research make a positive contribution to science, especially management and marketing strategy, in impulsive behavior and e-marketing exposure and post purchase regret so that the expected output can make a positive contribution to customers, so as not to cause regret. Managerial implications assist marketers in directing more efficient and effective efforts, as well as reducing the risk of unwanted purchase behavior, expanding its focus by identifying e-marketing strategies for various specific demographic market segments. The study's limitation lies in its general focus on evaluating overall regret levels without distinguishing the influence of specific sectors of demographic differences within the consumer population. Keywords: E-Marketing Exposure, Attitude Toward Price, Impulsive Behavior, Attitude Toward Product, and Post Purchase Regret ABSTRAK Post purchase regret menjadi perhatian khusus bagi perusahaan atau penjual karena dapat menjadi alasan untuk memberikan review negatif atas produk atau toko, tidak mau belanja kembali dan berpindah belanja ke tempat lain. Tujuan penelitian untuk mengeksplorasi sejauh mana keterkaitan antara impulsive behavior dalam berbelanja online, dengan e- marketing exposure, attitude toward product, attitude toward price terhadap perilaku konsumen serta pengaruhnya pada post purchase regret setelah melakukan pembelian akibat aktivitas belanja online. Populasi penelitian adalah pengguna marketplace aplikasi Shopee, Tokopedia dan Lazada di Jabodetabek yang pernah mengalami penyesalan dalam belanja online. Penelitian menggunakan metode purposive sampling, sampel sebanyak 115 responden. Analisis data penelitian menggunakan Structural Equation Modelling (SEM) LISREL. Penelitian ini menghasilkan temuan diantaranya e-marketing exposure berpengaruh positif terhadap attitude toward product, selanjutnya e-marketing exposure berpengaruh secara positif terhadap attitude toward price, kemudian attitude toward price tidak membuktikan bahwa post purchase regret memiliki pengaruh, impulsive behavior tidak membuktikan bahwa memiliki pengaruh positif terhadap post purchase regret. Manfaat penelitian memberikan konstribusi positif terhadap keilmuan khususnya manajemen dan strategi pemasaran, dalam impulsive behavior dan e-marketing exposure serta post purchase regret sehingga output yang diharapkan dapat memberikan kontribusi positif terhadap pelanggan, sehingga tidak menimbulkan rasa penyesalan. Implikasi manajerial membantu pemasar dalam mengarahkan upaya yang lebih efisien dan efektif, serta mengurangi risiko terjadinya perilaku pembelian yang tidak diinginkan, memperluas fokusnya dengan mengidentifikasi strategi pemasaran elektronik untuk berbagai segmen pasar demografi tertentu. Limitasi studi ini terletak pada fokusnya yang umum dalam mengevaluasi tingkat penyesalan secara keseluruhan tanpa membedakan pengaruh dari sektor-sektor khusus perbedaan demografis dalam populasi konsumen. Kata Kunci: E-Marketing Exposure, Attitude Toward Price, Impulsive Behavior, Attitude Toward Product, and Post Purchase Regret
Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan Pemerintah Kabupaten Langkat Ainiel Riany Putri; Agus Tripriyono; Fitri Yani Panggabean
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.v4i1.670

Abstract

This research aims to analyze the financial performance of the Langkat Regency Government using a financial ratio analysis approach. The methods used include regional financial independence ratios, effectiveness ratios, efficiency ratios, activity ratios and growth ratios. The data analyzed is in the form of the Langkat Regency Government Budget Realization Report (LRA) for a certain period. The research results show that the level of regional financial independence is still in the low category, which reflects dependence on central government transfers. Apart from that, the regional revenue effectiveness ratio is in the quite good category, but the efficiency ratio shows that there is room for improvement in regional expenditure management. The growth ratio also reflects an increase, although not evenly across all sectors. Based on the results of this analysis, strategic steps are needed to increase regional independence through optimizing the potential for local original income and more efficient budget management. This research makes an important contribution in providing a comprehensive picture of the financial performance of the Langkat Regency Government and provides policy recommendations for better financial management.
Analisis Informasi Keuangan dalam Mengevaluasi Kinerja Pemerintah Kabupaten Deli Serdang Icce Leni Damanik; Mariyam
Economic Reviews Journal Vol. 4 No. 2 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i2.671

Abstract

This research aims to evaluate the performance of the Deli Serdang Regency government using ratio analysis; Independence Ratio, Regional Financial Dependency Ratio, Degree of Fiscal Decentralization Ratio, PAD Effectiveness Ratio, PAD Efficiency Ratio, Harmony Ratio. This research uses a descriptive quantitative analysis method with the research subject being a report on the realization of the Deli Serdang Regency government's budget and income for 2019-2023 using financial ratio analysis techniques. The research results show that the Regional Financial Independence Ratio shows an average percentage over the last five years of 37.93%, which is in the low criteria. The Dependency Ratio shows an average percentage over the last five years of 67.85%, which is in the medium criteria. The Degree of Fiscal Decentralization Ratio shows that the average percentage over the last five years was 25.74%, which is in the sufficient criteria. The PAD Effectiveness Ratio shows that from 2019 to 2023 it is not effective with an average percentage of 68.07%. The PAD Efficiency Ratio with an average percentage over the last five years of 1.46% is in the Very Efficient criteria. The Operating Expenditure Ratio in 2019 was 77.00%, in 2020 it was 80.25%, there was an increase of 3.25%, in 2021 it was 69.80%, there was a decrease of 10.45%. In 2022 and 2023 there will be an increase of 70.46% and 71.45%. Capital expenditure to total expenditure in 2019 was 22.80%. In 2020, it was 17.33%, there was a decrease of 5.47%. From 2021 to 2023 there will be a decrease of 1.28%.
Pengaruh Kepemilikan Institusional, Struktur Modal, dan Pengungkapan Sustainability Report Terhadap Nilai Perusahaan Maharani Nadia Nariswari; Rakendro Wijayanto; Marieta Ariani
Economic Reviews Journal Vol. 4 No. 2 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i2.673

Abstract

This study aims to examine the influence of institutional ownership, capital structure, and sustainability report disclosure on firm value (empirical study of energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023). The population of this study consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2021 to 2023. The sampling technique used is purposive sampling, based on specific criteria. These criteria include energy sector companies listed on the Indonesia Stock Exchange from 2021 to 2023, companies that published annual reports from 2021 to 2023, companies that published financial statements from 2021 to 2023, and companies that issued sustainability reports aligned with GRI standards from 2021 to 2023. The data were obtained from the companies official websites and www.idx.co.id. The expected results in this study are concluded as follows First, there is an effect of institutional ownership on firm value. Second, there is no effect of capital structure on firm value. Third, there is an influence of sustainability report disclosure on firm value. Apart from this research, companies are expected to be responsible to stakeholders in order to run their operations sustainably and optimally. This responsibility includes aspects that can be measured financially, such as profits earned and responsibilities in managing economic, social and environmental aspects
Pengaruh Tingkat Suku Bunga dan Rasio Keuangan Terhadap Nilai Perusahaan Aditya Saputera Pakaya; Lanto Mariatin Amali; Herlina Rasjid
Economic Reviews Journal Vol. 4 No. 2 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i2.677

Abstract

This research aims to determine the effect of interest rates and financial ratios on company value. It is a case study on property and real estate sector companies listed on the Indonesia Stock Exchange for 2019-2022. The approach used in this research is quantitative with multiple linear regression analysis methods. The sampling technique used in this research is purposive sampling with a population of 9 companies and samples that meet the criteria amounting to 36 data from Property and Real Estate sector companies. The data collection technique in this research uses secondary data, namely financial reports published by property and real estate sector companies listed on the Indonesia Stock Exchange (IDX). The study results show that partially, Interest Rates do not affect Company Value, Profitability does not affect Company Value, and Activity does not affect Company Value. Meanwhile, simultaneously, Interest Rates, Profitability, and Activity do not affect Company Value.