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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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Analisis Potensi, Efektivitas, dan Efisiensi Penerimaan Retribusi Pelayanan Persampahan/Kebersihan di Kabupaten Lombok Barat Tahun 2019-2023 Chandra Wardani; Siti Sriningsih; Ali Akbar Hidayat
Economic Reviews Journal Vol. 4 No. 4 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i4.894

Abstract

This study aims to determine the extent of revenue from waste management/sanitation services in West Lombok Regency from 2019 to 2023. This study employs a quantitative descriptive approach as the analytical model to examine how potential, effectiveness, and efficiency strongly correlate with the level of waste management/sanitation service fees in West Lombok Regency from 2019 to 2023. The results of the analysis indicate that the potential for waste management/cleaning service fees falls into the prime category and serves as a key sector for the West Lombok Regency government. Additionally, the analysis of effectiveness levels revealed an average of 109% for waste management and cleaning service fee revenue, thereby meeting the criteria for highly effective performance. Furthermore, the efficiency analysis over the past five years showed a very high level of efficiency in waste management and sanitation service fee revenue for West Lombok Regency. According to the trend projection analysis, the estimated waste management and sanitation service fee revenue for West Lombok Regency over the next four years indicates a trend toward increase or a positive trend.
Analisis Potensi Penerimaan Retribusi Jasa Usaha dan Kontribusinya terhadap Pendapatan Asli Daerah (PAD) di Kabupaten Lombok Barat Nadiya Surya Rahmi; Siti Sriningsih; Ali Akbar Hidayat
Economic Reviews Journal Vol. 4 No. 4 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i4.895

Abstract

This study aims to determine the extent of business service retribution revenue in West Lombok Regency in 2019-2023 by analyzing the potential of business service retribution, then to determine the effectiveness of business service fees, and to determine the extent of the contribution of business service fees to local revenue (PAD) in West Lombok Regency from 2019 to 2023. This study uses quantitative research with a descriptive approach, utilizing data on target and actual business service fees and Local Original Revenue (PAD) data sourced from the Regional Revenue Agency (BAPPEDA) and dpjk.kemenkeu. Based on the research findings, the potential for business service fees at 158.6% falls into the category of low potential for Local Government Revenue (PAD) and meets the criteria for development. The growth rate of business service fees falls into the positive category with an average of 0.07%. The projected trend for the next three years falls into the negative category due to a declining trend. Based on the analysis of the effectiveness of business service fees in West Lombok Regency, it is categorized as less effective with an average of 62%. The contribution of business service fees is categorized as less contributing to Regional Original Revenue (PAD).
Pengaruh Pemahaman Akuntansi, Tingkat Pendidikan dan Skala Usaha Terhadap Penerapan Penyusunan Laporan Keuangan pada UMKM: Studi kasus UMKM di Kecamatan Banyumas Devie Oktavianita; Giovanny Bangun Kristianto; Esti Saraswati
Economic Reviews Journal Vol. 4 No. 4 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i4.896

Abstract

This study aims to determine the influence of accounting understanding, education level, and business scale on the implementation of financial reporting in UMKM in Banyumas District, both partially and simultaneously. The study population comprised all UMKM in Banyumas District. The sampling technique used purposive sampling. The sample size was 143 respondents, calculated using the Slovin formula and meeting several predetermined criteria. Data collection used a questionnaire. The results indicate that accounting understanding, education level, and business scale simultaneously influence the implementation of financial reporting in UMKM. Accounting understanding partially influences the implementation of financial reporting in UMKM. Education level partially influences the implementation of financial reporting in UMKM. Business scale partially influences the implementation of financial reporting in UMKM.
Peran Self Control Pada E-Money dan Literasi Keuangan Terhadap Perilaku Konsumtif Mahasiswa di Solo Raya Putri, Reyzika Rahma; Widarno, Bambang
Economic Reviews Journal Vol. 4 No. 4 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i4.901

Abstract

This study aims to analyze the influence of e-money and financial literacy on consumer behavior with self-control as a moderating variable. The population in this study were students studying at universities in Solo Raya. The data in this study were students who used e-money. The sample of this study was 398 samples obtained from 145,676 students from universities in Solo Raya with a purposive sampling method and tested with SPSS software. The data collection method used was a questionnaire. The data analysis methods used were descriptive statistics, validity tests, reliability tests, classical assumption tests, multiple linear regression analysis tests, hypothesis tests and moderation regression analysis tests. The results of the regression test showed that e-money and financial literacy had a positive and significant influence on consumer behavior. However, self-control, which was initially hypothesized as a moderating variable, did not moderate.
Pengaruh Interaksi Host dan Jumlah Penonton Saat Live Streaming Selling TikTok Terhadap Purchase Intention Konsumen Vandela Yence, Yora; Sriwahyuni, Eka; Afrianto, Eeng Juli
Economic Reviews Journal Vol. 4 No. 4 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i4.902

Abstract

The objectives of this study are to examine the influence of host interaction during TikTok live streaming selling on consumer purchase intention, to analyze the impact of the number of viewers on consumer purchase intention, to identify and analyze factors affecting consumer purchase intention during TikTok Live sales, and to explore the implementation of Islamic marketing principles in live streaming sales activities on TikTok. This research employs an explanatory research design with a quantitative approach. The data analysis techniques include research instrument testing, classical assumption testing, and multiple linear regression analysis or hypothesis testing using IBM SPSS 26. The findings indicate that host interaction has a partial influence on consumer purchase intention, while the number of viewers in live streaming selling also has a partial influence on consumer purchase intention. Furthermore, the results reveal that host interaction and the number of viewers simultaneously influence consumer purchase intention by 69.8%, while the remaining 31.2% is affected by other variables outside the scope of this study.
Implementasi Sistem Informasi Media Promosi Pada Semesta Resto Berbasis Website Rudi Efendi, Muhammad; Yohana Tri Widayati; Satrio Agung Prakoso
Economic Reviews Journal Vol. 4 No. 4 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i4.903

Abstract

This study focuses on the design and implementation of a web-based promotional media information system for Semesta Resto, a culinary business. The aim is to enhance the restaurant's operational efficiency and promotional effectiveness through a responsive website that offers interactive menus, online reservations, and real-time promotional updates. The research highlights the growing importance of digital media in the culinary industry, where consumer behavior is shifting towards online platforms. The study employs a qualitative descriptive approach, utilizing a case study methodology, and applies the Prototyping method in the development of the system. The findings demonstrate that the proposed system is expected to improve customer engagement, streamline operations, and increase revenue through better promotional strategies and easier customer interaction.
Pengaruh Perceived Usefulness dan Perceived Ease of Use Terhadap Consumer Purchase Intention Melalui Consumer Attitude Towards Online Shopping Sebagai Variabel Mediasi pada Consumer Shopee di Jakarta Wijayakusuma, Steven; Nurlinda, R. A.
Economic Reviews Journal Vol. 4 No. 4 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i4.905

Abstract

Amidst the rapid changes in the global economy and trade, e-commerce platforms play a very important role, it is believed that the existence of e-commerce will gradually be able to shift consumer behavior from conventional methods to online purchases. This study aims to analyze the influence of perceived usefulness and perceived ease of use on consumer purchase intentions by paying attention to the mediating role of consumer attitudes towards online shopping among Shopee e-commerce users. This study uses a quantitative approach with a sample of 140 respondents. This study uses Structural Equation Modeling (SEM) based on Partial Least Square (PLS) to test the measurement instruments and structural relationships between variables. The results of this study indicate that perceived usefulness and perceived ease of use have a positive influence on consumer attitudes towards online shopping. However, perceived usefulness and perceived ease of use do not affect consumer purchase intention.Furthermore, consumer attitudes towards online shopping have a positive influence on consumer purchase intentions. And consumer attitudes towards online shopping are proven to play a mediating role between perceived usefulness and perceived ease of use on consumer purchase intentions. Shopee is advised to improve the integration of live chat features, activate the ordering process, and improve 24/7 customer service to improve perceived usefulness, ease of use, and consumer attitudes towards online shopping, which ultimately drive purchase intentions.
Pengaruh Motivasi Kerja dan Disiplin Kerja Terhadap Kinerja Karyawan pada Yayasan Al-Fityan School Tangerang Aliyah Putri, Zahra; Ananta Vidada, Irwin
Economic Reviews Journal Vol. 4 No. 4 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i4.906

Abstract

This study aims to determine the influence of work motivation and work discipline on employee performance at the Al-Fityan School Foundation, Tangerang. The study used a quantitative approach with a survey method. The research sample was 64 respondents taken using a simple random sampling technique from a population of 178 employees. Data analysis techniques included validity and reliability tests, classical assumption tests, multiple linear regression, t-tests, f-tests, and determination coefficients. The results showed that work motivation and work discipline partially and simultaneously had a significant effect on employee performance. This study concludes that increasing work motivation and discipline can be an effective strategy to improve employee performance in educational institutions.
Literature Review: Niat dan Faktor Penentu Keterlibatan dalam Sustainability Accounting pada Mahasiswa dan Akuntan Profesional Malahusna, Nurmalia; Nugrahanti, Trinandari Prasetya
Economic Reviews Journal Vol. 4 No. 4 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i4.907

Abstract

This study aims to review and analyze the literature on factors influencing individual intentions to engage in sustainability accounting, both among students and professional accountants. Sustainability accounting has gained increasing importance in response to demands for transparency, accountability, and the integration of environmental, social, and governance (ESG) aspects into accounting practices. However, individual engagement in such practices remains shaped by a complex interplay of internal and external factors. The study employs a literature review approach by examining 10 articles published in Scopus- and Sinta-indexed journals within the period 2013–2023. Articles were purposively selected based on their relevance to the topic, publication quality, and alignment with the research objectives. The analysis classified determinants of intention into personal, social, and institutional dimensions. The findings reveal that personal factors include attitudes toward sustainability, prosocial values, and intra-personal competencies. Social factors are primarily subjective norms and perceived behavioral control, while institutional factors encompass campus support, organizational governance, and sustainability assurance practices. Students tend to be more influenced by personal attitudes and values, whereas professionals are more responsive to social norms and perceived control. Most studies have predominantly focused on intentions rather than actual behaviors, with cross-sectional designs being the most common. Furthermore, limited attention has been given to the role of regulations, digital technologies, and cross-cultural contexts. Future research is recommended to examine actual behavioral engagement in sustainability accounting by employing longitudinal or multilevel designs. Expanding cultural contexts and integrating technological dimensions would allow for a more comprehensive understanding of how intention translates into sustainable accounting practices.
Leverage Sebagai Pemoderasi Hubungan Good Corporate Governance, Pengungkapan Corporate Social Responsibility, dan Agresivitas Pajak Terhadap Financial Distress Perusahaan Pertambangan yang Terdaftar pada Daftar Efek Syariah Indonesia Jamilah, Isnawati; Sujianto , Agus Eko; Asiyah, Binti Nur
Economic Reviews Journal Vol. 4 No. 4 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i4.909

Abstract

Financial statements serve as a communication tool between companies and stakeholders, providing signals about financial conditions, policies, and other relevant information to support decision-making activity. In practice, financial statements often fail to adequately convey the risk of corporate bankruptcy. Stakeholders must remain vigilant to various conditions that may affect a company’s financial health and lead to financial distress. This study aims to analyze the influence of Good Corporate Governance practices, Corporate Social Responsibility disclosure, and tax aggressiveness on the financial distress of mining companies listed in Indonesia’s Sharia Securities List, with leverage as a moderating variable. Employing a quantitative approach and secondary data from 144 semiannual financial reports, the study applies multiple linear regression and moderation analysis. The results reveal that all three independent variables significantly affect financial distress when tested simultaneously. Partially, Good Corporate Governance and tax aggressiveness show significant effects, while Corporate Social Responsibility does not. Leverage is found to moderate the relationship between each independent variable and financial distress, highlighting the critical role of debt levels in amplifying or mitigating the impact of governance, CSR, and tax strategies on a company’s financial condition.

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