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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
Published by Masyarakat Ekonomi Syariah Bogor
ISSN : -     EISSN : 28306449     DOI : https://doi.org/10.47467/mrj
Core Subject : Economy, Social, Engineering,
Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences
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
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 565 Documents
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Pengaruh Varians Anggaran Pendapatan, Varians Anggaran Belanja, dan Ukuran Pemerintah Daerah terhadap Kinerja Keuangan Frety Suci Tiara Hati; Kartika Rachma Sari; Sopiyan AR
Economic Reviews Journal Vol. 4 No. 3 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i3.839

Abstract

This study aims to analyze the effect of revenue budget variance, expenditure budget variance, and local government size on the financial performance of district/city governments in South Sumatra Province. Financial performance is measured using an efficiency ratio that describes how optimally local governments manage their budgets. The data used are secondary data obtained from the Regional Government Financial Reports (LKPD) of 17 districts/cities in South Sumatra Province. The analysis method used in this study is panel data regression with the help of the Eviews 12 application. The results of the study indicate that revenue budget variance has a significant negative effect on regional financial performance, which means that the greater the deviation between the budget and revenue realization, the lower the efficiency of financial performance. Conversely, expenditure budget variance has a significant positive effect, which indicates that spending realization that is smaller than the budget can reflect the efficiency of fund use. The size of the local government also has a significant positive effect on financial performance, which indicates that the greater the total assets owned by the region, the more efficient its financial management. These findings are expected to be a consideration for local governments in preparing and realizing budgets more appropriately and efficiently.
Enterprise Risk Management (ERM) dan Risiko Gagal Bayar: Analisis Empiris pada BUMN Non-Keuangan di Indonesia Hidayah Widyaningrum
Economic Reviews Journal Vol. 4 No. 3 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i3.843

Abstract

This study investigates the impact of Enterprise Risk Management (ERM) on default risk in Indonesian non-financial state-owned enterprises (SOE’s). Using 231 firm-year observations from 48 SOEs over the 2019–2023 period, the study employs the System Generalized Method of Moments (System GMM) to address potential endogeneity and dynamic panel bias. The findings show that ERM has a negative and marginally significant effect on default risk, indicating its potential role in improving financial resilience. Additionally, profitability, liquidity, and leverage significantly reduce default risk, whereas corporate governance, firm size, and economic growth exhibit no significant influence. These results underscore the importance of strengthening ERM implementation and integrating it more effectively within the strategic management of SOE’s. The study contributes to the literature by providing empirical evidence on ERM’s role in mitigating default risk, particularly in state-owned enterprises operating in emerging markets. The findings also offer policy insights for enhancing ERM frameworks and governance practices in financially vulnerable public-sector firms.
Pengaruh Karakteristik Perusahaan dan Corporate Social Responsibility Terhadap Agresivitas Pajak: Studi Kasus pada Perusahaan Industri Subsektor Kimia yang Terdaftar di BEI Tahun 2020-2024 Lesi; Iwin Arnova; Nina Yulianasari
Economic Reviews Journal Vol. 4 No. 3 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i3.845

Abstract

This study aims to determine the effect of company characteristics and corporate social responsibility on tax aggressiveness (Case study of chemical subsector industrial companies listed on the IDX in 2020-2024) The type of data used in the study is quantitative data. The sample in this study was 8 chemical companies listed on the IDX in 2020-2024. The analysis method used is multiple linear regression analysis and hypothesis testing.). The results of the study show that Profitability has a negative effect on tax aggressiveness because the regression direction shows a value of -0.492 with a significance value of 0.871> 0.05. This means that the higher the profitability (the company's ability to generate profits), the lower the tax aggressiveness of chemical companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. Company size) has a negative effect on because the regression value is -8.661 with a significance value of 0.041 <0.05. This means that the larger the size of a company, the lower the level of tax aggressiveness of chemical companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. Corporate social responsibility) has a positive effect on tax aggressiveness (Y) because the regression value is 7.541 with a significance value of 0.000 <0.05. Since the significance value is less than 0.05, it means that Corporate social responsibility has an effect on Tax Aggressiveness in Chemical Companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. Simultaneous hypothesis testing shows a significance value of 0.004 <0.05. This means that together Profitability, company size) and corporate social responsibility have a significant effect on Tax Aggressiveness.
Social Media Marketing, Brand Image, dan Brand Trust: Pengaruhnya Terhadap Purchase Intention Skincare Lokal Jovanka Thessalonian; Wisnu Budi Prasetyo
Economic Reviews Journal Vol. 4 No. 3 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i3.846

Abstract

This study aims to analyze the direct and indirect effects of Social Media Marketing, Brand Image, Brand Trust, and Purchase Intention in local skincare product purchases by Z generation in Jabodetabek. The research is motivated by the increasing role of social media as a marketing tool in the beauty industry, particularly within Indonesia’s skincare market. The focus of this study is on Z generation consumers, who are highly active on social media and rel yon it as a primary source of information before makin purchasing decisions. The results indicate that Social Media Marketing influences Purchase Intention both directly and indirectly (mediated by Brand Trust). Similarly, Brand Image affects Purchase Intention directly and indirectly (also mediated by Brand Trust). Brand Trust serves as the mediating variable in this study, both in mediating the relationship between Social Media Marketing and Purchase Intention and in mediating the relationship between Brand Image and Purchase Intention. Local skincare brands must prioritize creative and interactive Social Media Marketing strategies to enhance engagement and trust. Building a strong Brand Image on digital platform sis critical for maintaining credibility. Additionally, honesty in sales practices and transparent communication are essential to strengthen Brand Trust. This research underscores the importance of brands optimizing their Social Media Marketing, Brand Image, Brand Trust strategies to drive high consumer Purchase Intention for local skincare products.
The Effect of Free Shipping, Online Customer Review, Online Promotion, And Flash Sale on Purchase Decisions n Shopee E-Commerce Rizky Aprillia Damayanti; Sri Nawangsari
Economic Reviews Journal Vol. 4 No. 3 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i3.847

Abstract

The purpose of this study is to analyze the effect of free shipping, online customer review, online promotion, and flash sale on purchase decisions in Shopee e-commerce both partially and simultaneously. The analytical methods used are: validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression, t-test, f-test, and coefficient of determination. The testing tool used is SPSS. The data used in this study uses questionnaires distributed to 150 respondents. The testing tool used is SPSS. The results show that partially, free shipping variables, online customer review, and online promotion affect purchase decisions, while flash sale variables do not affect purchase decisions. Meanwhile, simultaneously, free shipping variables, online customer review, online promotion, and flash sale affect purchase decisions.
Analisis Kesalahan Perhitungan PPh Pasal 21 Karyawan Tidak Tetap Penerima Upah Harian pada PT SS Adisti, Elsa Aulia; Sucahyati, Diarany
Economic Reviews Journal Vol. 4 No. 3 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i3.848

Abstract

Accuracy in calculating Income Tax Article 21 is essential for employers as tax withholders, especially for non-permanent employees receiving daily wages who have special tax treatment. This study aims to analyze and identify errors in the calculation of Income Tax Article 21 made by PT SS and analyze the causes of these errors. The research method used is a case study with a descriptive approach, through interviews and documentation of payroll data. The results showed that errors occurred in two main aspects, specifically the application of inappropriate withholding rates and improper treatment of income deduction components. The errors were caused by the company's lack of understanding of tax provisions and mistakes in the formulation of the payroll system. As a result, there were three employees who experienced calculation errors that led to excess tax withholding. This study emphasizes the importance of a good understanding of tax regulations and also highlights the importance of the role of tax consultants in helping companies ensure the accuracy of tax calculations.
Analisis Faktor Faktor yang Mempengaruhi kepuasan Pengguna Mobile Banking Syariah di Kalangan Generasi Z di Kabupaten Bogor Hikmatul Aliyah; Abrista Devi; Nurman Hakim
Economic Reviews Journal Vol. 4 No. 3 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i3.850

Abstract

The advancement of information technology into digital today makes technology in the banking sector utilized in the marketing process, promotions, to technology-based transaction aids. In the midst of rapid advances in information and communication technology, banks are competing to improve digital services, especially for Islamic banks, One of the electronic banking products that is currently being widely used is mobile banking. Fulfilling customer needs for excellent banking services and being able to generate loyal customers can increase customer satisfaction. This study aims to analyze the factors that influence the satisfaction of Islamic mobile banking users among generation Z in Bogor Regency. This research uses a quantitative approach, where data is collected through questionnaires distributed to 200 respondents who are generation Z sharia mobile banking users in Bogor Regency and then further analyzed using SMART PLS 4.0 with the PLS-SEM method. The factors analyzed in this study include ease of use, perceived benefits, security, price value, and hedonic motivation. The results of the analysis show that ease of use and benefits have no significant effect on the satisfaction of Islamic mobile banking users while security, price value, and hedonic motivation have a significant effect on the satisfaction of Islamic mobile banking users.
Peran Pendidikan Kewirausahaan dalam Minat Mahasiswa Menjadi Entrepreneur Ichwan Arifin; Zainal Arif; Sabik Khumaidi; Fathurrahman
Economic Reviews Journal Vol. 4 No. 3 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i3.851

Abstract

In today's era, various business sectors are developing rapidly. Not only is information technology booming, but other business sectors are also expanding. One such sector is entrepreneurship. However, currently, fostering interest in entrepreneurship among the public, particularly among students, is very difficult due to a lack of knowledge and the lack of opportunities to start a business. In fact, entrepreneurship is expected to reduce current unemployment. A graduate is required to be able to create jobs, not just look for them; this will also be useful for people who need them. The government, of course, cannot fully provide jobs due to numerous obstacles, one of which is funding. Entrepreneurship can be initiated and developed by many factors, one of which is education. Through entrepreneurship education, it is hoped that it will spark interest and increase students' curiosity about entrepreneurship, thereby developing an entrepreneurial attitude that will produce new entrepreneurs. Entrepreneurship education is expected to inspire enthusiasm for entrepreneurship, creativity, and development of new things. This provides an opportunity for students to compete for capital, which can later be used as initial capital for running a business. Entrepreneurship courses play a crucial role in fostering entrepreneurial interest, which is intended to provide students with practical experience from businesses, whether large, medium, or small. By providing students with a basic understanding of entrepreneurship, they will have the opportunity to directly engage in the world of entrepreneurship. The purpose of this study is to determine the role of entrepreneurship education in student interest in becoming entrepreneurs. The research method used is qualitative, with data collection methods including questionnaires, interviews, and observations. The targeted output is the Misykat al-Anwar Journal, a journal of Islamic and Community Studies at the Faculty of Islamic Studies (FAI) of the State Islamic University of Muhammadiyah Yogyakarta (UMJ), which, God willing, will be published in November 2024.
Pengaruh Pendapatan dan Gaya Hidup Terhadap Pola Konsumsi pada Masyarakat Kecamatan Pino Raya Kabupaten Bengkulu Selatan Inda Tri Listri; Supardi Mursalin; Citra Liza
Economic Reviews Journal Vol. 4 No. 3 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i3.853

Abstract

The purpose of this study is to find out whether income and lifestyle have an effect on the consumption patterns of the community in Pino Raya District, South Bengkulu Regency, both partially and simultaneously. The method used in this study is quantitative. The sample consisted of 100 respondents selected using the Slovin formula. To determine the accuracy and validity of the instrument, validity and reliability tests were conducted. Data analysis techniques in this study included classical assumption tests, hypothesis testing, and multiple linear regression analysis. Data were processed using SPSS version 26. The results showed that partially, income has a significant effect on consumption patterns with a significance value of 0.027 < 0.05, and lifestyle also has a significant effect with a significance value of 0.000 < 0.05. Simultaneously, income and lifestyle together have a significant effect on consumption patterns with a significance value of 0.000 < 0.05.
Pengaruh Tingkat Kecukupan Modal dan Likuiditas Terhadap Return on Asset pada Perusahaan Sylvalia Puteri; Sutanti
Economic Reviews Journal Vol. 4 No. 3 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i3.854

Abstract

This study aims to further analyze how the level of capital adequacy and liquidity affects the company's return on assets, as well as how optimal strategies can be applied to improve the company's profitability and operational stability in the long term. This research uses data on companies listed on the Indonesia Stock Exchange (IDX), especially those in the technology sector in 2019-2024. This study uses a quantitative method with a causal-comparative research approach. The samples were processed by 20 companies using purposive sampling techniques. The analysis technique used in this study was multiple linear regression with SPSS software. The results showed that capital adequacy and liquidity both had a positive and significant effect on increasing return on assets in technology sector companies listed on the Indonesia Stock Exchange from 2019 to 2024.

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