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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
Analisis Efektivitas Biaya dan Manfaat Pelatihan Perthitungan pada UMKM Valentina Monoarfa; Aminarti Daud; Nanda Utuli; Sri Rahmalia Saleh; Noviyanti Fatimah Riyadi
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.v4i2.718

Abstract

The training in calculation for Micro, Small, and Medium Enterprises (MSMEs) plays a crucial role in enhancing the managerial and financial skills of business actors. This study employs a descriptive qualitative approach to evaluate the cost-effectiveness and benefits of the training. The results indicate that training participants experience significant improvements in transaction recording, financial report management, and business decision-making. With a better understanding of financial management, MSMEs can enhance their competitiveness and sustainability. Therefore, investment in this training has proven to yield positive results and is worth continuing.
Penentuan Harga Pokok Produksi Berdasarkan Metode Pesanan pada Mahasiswa Valentina Monoarfa; Niluh Gede Julianti; Nurul Aliyah Abdulah; Marsyah Agustina Wagiu; Revalina
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.v4i2.719

Abstract

Determining the cost of production is an important aspect of cost management in various industries, including the education sector. This study aims to analyze the order-based costing method for students, focusing on its impact on operational efficiency and decision-making. The order method allows institutions to calculate production costs accurately based on the specific needs of each project or study program. Data were collected through surveys and interviews with students and lecturers at several universities. The results of the analysis show that the use of this method not only increases cost transparency but also encourages students to better understand the production process and cost management. This study recommends the widespread application of the order method in educational environments to improve accountability and efficiency in resource management.
Analisis Pengaruh Modal dan Biaya Produksi Terhadap Pendapatan UMKM di Kota Gorontalo Valentina Monoarfa; Safira Zatalia Putri Hikmah; Sri Ananda Dehimel; Syawa Oktarina Abdullah; Hadija Laima
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.v4i2.720

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have an important role in the local economy, including in Gorontalo City. This study aims to analyze the effect of capital and production costs on MSME income in Gorontalo City. The research method used is a quantitative approach with data collection techniques through questionnaires distributed to 50 MSME actors. Data were analyzed using multiple linear regression. The results of the study indicate that capital and production costs have a positive and significant effect on MSME income. Capital contributes 50% to income, while production costs contribute 30%. Simultaneously, capital and production costs affect MSME income by 80%, while 20% is influenced by other factors outside this study. The implications of this study show the importance of capital management and production cost efficiency in increasing MSME income in Gorontalo City.
Pengaruh Perubahan Suku Bunga terhadap Return Saham pada Perusahaan Terdaftar di Bursa Efek Indonesia (2013 – 2016) Carina Fitri; Artika Putri Aulia; Riska Oktaperina; Gusganda Suria Manda
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.v4i2.722

Abstract

This article examines the relationship between interest rate changes and stock returns of companies listed on the Indonesia Stock Exchange during the 2013–2016 period. The study employs secondary data analyzed using multiple linear regression methods. The findings reveal that changes in interest rates have a significant negative effect on stock returns. Additionally, other factors such as inflation and exchange rates exhibit varying effects depending on the industrial sector. These results highlight the importance of considering sectoral characteristics when analyzing the impact of macroeconomic factors on stock market performance.
Determinan Kemiskinan Anak di Pulau Sulawesi, Maluku Dan Papua : Perspektif Pendidikan Mohammad Hajir Suleman; Irawati Abdul; Fitri Hadi Yulia Akib
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.v4i2.723

Abstract

This study aims to analyze the factors influencing child poverty in Sulawesi, Maluku, and Papua, specifically focusing on the impact of education on poverty levels. Specifically, it identifies key determinants of child poverty, including formal education levels, literacy skills, and educational assistance programs (PIP), and examines how these variables influence a child's likelihood of experiencing poverty. The data utilized in this study were obtained from the National Socioeconomic Survey (Susenas KOR & KP 2023) conducted by Statistics Indonesia (BPS) and were analyzed using logistic regression methods. The findings indicate that children's education levels significantly reduce the likelihood of experiencing poverty. Children receiving educational assistance through the Program Indonesia Pintar (PIP) also have a lower probability of poverty, highlighting the effectiveness of this program in improving child welfare. However, literacy skills unexpectedly tend to increase the likelihood of child poverty, although this relationship is not statistically significant. Furthermore, preschool education does not significantly impact child poverty risk. These findings emphasize the need for child poverty alleviation policies in Sulawesi, Maluku, and Papua to focus on improving access to education and optimizing educational assistance programs to ensure a greater impact on child welfare. While the government has implemented various poverty alleviation policies, a more comprehensive and targeted implementation strategy is required, particularly for children from low-income families, by ensuring better access to education and effective support programs to reduce the risk of child poverty.
Analisis Pengaruh Nilai Ekspor, Utang Luar Negeri dan Nilai Tukar Mata Uang Terhadap Pertumbuhan Ekonomi Indonesia Periode 2010–2024 Taufikur Rahman; Baiq Saripta Wijimulawiani; Ali Akbar Hidayat
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.v4i2.724

Abstract

The purpose of this study is to examine how Indonesia's economic growth is influenced by export values, foreign debt, and exchange rates over the period of 2010–2024. The main issue investigated is the uncertainty of the contribution of external factors such as exports and foreign debt in promoting economic growth, as well as the volatility of exchange rates that potentially creates a dilemma between export competitiveness and inflation risk. A quantitative research method is applied using secondary data from the Central Bureau of Statistics (BPS), Bank Indonesia, and other official sources in the form of time series data from 2010 to 2024. Multiple linear regression analysis using Eviews 13 shows that foreign debt has a negative and significant impact on Indonesia's economic growth, while export values and exchange rates have a positive but insignificant impact on Indonesia's economic growth. The coefficient of determination (Adj. R²) of 41.4% indicates that other variables outside the model also influence economic growth. These findings confirm that foreign debt becomes a major inhibiting factor due to the risk of debt overhang and unproductive allocation, while exports are not yet optimal due to dependence on primary commodities and global price fluctuations or exchange rate volatility. The results of this study provide new perspectives in evaluating the interaction of external and internal factors in the context of Indonesia's economic recovery. This study recommends export diversification, productivity-based debt management, and exchange rate stabilization through integrated policies.
Peran Label Halal, Brand Ambassador dan Gaya Hidup Terhadap Keputusan Pembelian Skincare Merek Wardah di Kota Semarang Ardelia Nisa Adiana; Mahmud; Dian Nuswantoro
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.v4i2.725

Abstract

This research aims to analyze the influence of the halal label, brand ambassador and lifestyle on purchasing decisions for wardah brand skincare products in Semarang City. This research involved 96 respondents using wardah products from an unlimited population using a purposive sampling technique. Purchasing decisions are the independent variables consist of halal label, brand ambassador and lifestyle. Data analysis was carried out using multiple linear regression. The research results show that there is a positive influence of the three independent variables on purchasing decisions for wardah skincare products.
Implementasi Additive Ratio Assesment (Aras) Program Keluarga Harapan (PKH) Lansia dalam Meningkatkan Kesejahteraan Masyarakat Desa Pasar Kerkap Perspektif Ekonomi Islam Indri Febrianti; Khairiah Elwardah; Eeng Juli Efrianto
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.v4i2.728

Abstract

Poverty is a complex issue that requires comprehensive strategies to address, including through the Family Hope Program (PKH), which provides cash assistance to poor households under certain conditions. This study aims to analyze the effectiveness of PKH in improving the welfare of the elderly in Pasar Kerkap Village using the Additive Ratio Assessment (ARAS) method. This method allows for a more systematic evaluation of the program's impact, particularly in the context of Islamic economics. The results indicate that the implementation of ARAS in PKH has improved the targeting of social assistance, although challenges remain in fund disbursement and community understanding. This study provides recommendations to enhance program transparency and socialization, as well as strengthen collaboration between the government and the community to ensure a more effective and sustainable program.
Pengaruh Kinerja Keuangan Terhadap Dana Insentif Fiskal pada Pemerintah Daerah Provinsi di Indonesia Ades Hidayah; Sopiyan AR; Riana Mayasari
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.v4i2.530

Abstract

This research aims to identify the factors that influence fiscal incentive funds in provincial local governments in Indonesia during the 2020-2022 period. The variables studied include fiscal incentive funds, regional financial independence ratio, regional spending efficiency ratio, and regional financial efficiency ratio. This study uses a quantitative method with a sample of 25 provinces selected using purposive sampling technique. The data collected is in the form of local government financial reports. The results showed that both partially and simultaneously, independent variables such as regional financial independence ratio, regional expenditure efficiency ratio, and regional financial efficiency ratio have an influence on fiscal incentive funds. These results are reinforced by literature studies which show that the independent variables in previous studies also have an effect on fiscal incentive funds.
Efektivitas Pemahaman Standar Audit Terhadap Penyusunan Opini Laporan Audit Pada Kantor Akuntan Publik XY Qanita Azzahra Widiatmoko; Arif Fajar Wibisono
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.v4i2.733

Abstract

Financial statement audits have an important role in ensuring that the financial statements that have been prepared by the company are in accordance with accounting standards, and applicabel regulations, as well as to maintain a balance between the interest of company management and other stakeholders. In order for ther audit process to run effectively and efficiently, auditors need to comply with the auditing standars set by the Indonesian Institute of Certified Public Accountants. The purpose of this study was to determine whether the XY Public Accounting Firm has adequate operational standards, and whether the auditors in the XY Public Accounting Firm understand and implement the operational audit standards set by IAPI. The research method used is descriptive qualitative method, and the research source is based on interviews with KAP XY auditors, research questionnaires containing audit standards 100-500, and documentation. Based on the data that the author has obtained, the results of the study indicate that the XY Public Accounting Firm has implemented the audit standards properly, but in its implementation there are still several challenges faced by KAP XY, one of which is the discovery of differences in understanding of audit standards between KAP XY auditors, indicating that there are several audit standards that have not been fully effective in their application in KAP XY.