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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
Location
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
Implementation of Congregational-Based Financing through Qardul Hasan Contracts in Microbusiness Development: Case Study at BMT NU Branch in Sumenep City Fauziyah, Hanifah; Khalida, Nur Diana; Firdaus, Jannatul; Najiatun, Najiatun
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.v4i3.910

Abstract

The article titled, "Implementation of Congregational-Based Financing through Qardul Hasan Contracts in Microbusiness Development (A Case Study of Baitul Maal Wa Tamwil NU Sumenep City Branch)," is a qualitative research study aimed at answering questions about the implementation of LASISMA financing through Qardul Hasan contracts and how this financing contributes to the development of microbusinesses of Baitul Maal Wa Tamwil NU Sumenep City Branch. This research utilizes a qualitative approach with a descriptive method. Data collection was carried out through observation and interviews with respondents who are staff members of Baitul Maal Wa Tamwil NU Branch in Sumenep City and LASISMA financing members in Marengan Village. All types of financing at Baitul Maal Wa Tamwil NU Branch in Sumenep City are Sharia-compliant, including LASISMA (Congregational-Based Services) financing through Qardul Hasan contracts. BMT NU Branch in Sumenep City plays a role in supporting the independence of microbusinesses by providing capital assistance to microbusiness operators. In addition to capital support, BMT NU Branch in Sumenep City also offers guidance known as Basic Education (DIKDAS) to equip financing members with the necessary knowledge to develop their businesses. The sources successfully expanded their product offerings, which also increased their incomes. The results of this study indicate that the LASISMA program implementation at Baitul Maal Wa Tamwil NU Branch in Sumenep City is Sharia-compliant. Baitul Maal Wa Tamwil NU implements the LASISMA program with requirements that adhere to the principles and laws of Qardul Hasan financing. BMT NU contributes to the development of businesses in Sumenep City by providing capital assistance and business development guidance, enabling LASISMA program participants to increase their sales turnover.
Analysis of Shared Value Influencing Millennial Generation Civil Servants in Online Spending Using Ethnographic Methods Case Study: Ministry X Utami, Sri; Heikal, Jerry
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.v4i4.913

Abstract

                The millennial generation is one of the most active groups in utilizing digital technology, including online shopping, which has become an integral part of modern lifestyles. Millennial State Civil Apparatus (ASN) hold significant potential as digital consumers due to their substantial numbers and their tendency toward practical, fast, and secure consumption patterns. However, research on the values influencing online shopping decisions among ASN remains limited. This study aims to analyze the shared values that shape online shopping behavior of millennial ASN using a qualitative approach with ethnographic methods. Data were collected through participatory observation and in-depth interviews with five millennial ASN aged 31–38 years. Data analysis employed coding techniques to identify dominant values and their intersections across respondents. The findings indicate that despite variations in shopping frequency, product types, and personal motivations, two primary values consistently emerge as shared values: promotions and security. Promotions, including price discounts, vouchers, and free shipping, serve as the main drivers of purchasing decisions, while security plays a crucial role in building trust toward e-commerce platforms. These results provide both academic insights and practical implications for developing digital business strategies targeting millennial ASN.
Analisis Pengaruh Pembayaran Pajak Melalui Aplikasi Signal, Pembayaran Online Lainnya, dan Layanan Night Drivethru Terhadap Penerimaan Pajak Kendaraan Bermotor di KPPD Kabupaten Sleman Rizka Angga Nuary; Sulastiningsih
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.v4i4.915

Abstract

The Sleman Regency KPPD offers many types of services to the community in order to maximize tax revenue. There are three types of services that are interesting to study. The first is the SIGNAL application, which is an official digital application developed in collaboration with the Indonesian National Police Traffic Corps that provides online vehicle tax (PKB) payments and annual vehicle registration (STNK) approvals with identity verification (NIK/face) and electronic document output (e-TBPKP) and document delivery options. Second, other online applications, such as marketplaces/modern retail ecosystems and digital wallets that facilitate PKB payments based on payment codes/virtual accounts, which in practice still require validation at the counter. And the third is the Night Drivethru service, an afternoon-evening service (4:00 p.m. to 7:30 p.m. WIB) at the Sleman Regency KPPD that allows taxpayers to pay without getting out of their vehicles through a simplified process. These three types of services will be the subject of this study. This study analyzes the impact of these three payment services on Motor Vehicle Tax (PKB) revenue at the Sleman Regency Tax Office. The approach used is quantitative with multiple linear regression, preceded by descriptive statistics and classical assumption tests; all processing is done using IBM SPSS Statistics. The simultaneous test results show a significant model (F = 14.239; df = 3.36; p < 0.001) with adequate explanatory power (Adjusted R² = 0.505). Partially, Night Drivethru has a positive and significant effect on acceptance (B = 6,163,346; t = 4.415; p = 0.000), while Other Online Applications and SIGNAL Applications are not significant. These findings indicate that the ease of access to services outside working hours, as facilitated by Night Drivethru, is the most consistent driver of revenue, while digital services require further optimization so that their contribution to revenue becomes more apparent.
Tingkat Kepercayaan Anggota Terhadap Perkembangan Sistem Informasi Akuntansi Koperasi Tama Wijaya, I Made Ari
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.v4i4.918

Abstract

This study aims to analyze cooperative members’ trust in the development of accounting information systems in East Denpasar District. The research variables include the use of accounting information systems, users’ technical skills, and employees’ training levels. A quantitative approach was employed using purposive sampling on 66 cooperative members, and data were analyzed with multiple linear regression through SPSS 27. The results indicate that the use of accounting information systems has a positive and significant effect on members’ trust in cooperatives. However, users’ technical skills and employee training levels show no significant impact on members’ trust. These findings suggest that members’ trust is primarily influenced by the implementation of accounting information systems rather than internal managerial factors. The study implies that cooperatives should enhance the application of digital accounting information systems to strengthen transparency and trust among members.
Pengaruh Celebrity Endorsement, Brand Image Terhadap Purchase Intention pada Tiktok Shop Rilasanti, Estu Aulia; Safuan
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.v4i4.919

Abstract

This study aims to analyze the effect of celebrity endorsement on consumer purchase intention in the TikTok Shop platform, with brand image as a mediating variable. The background of this research is driven by the growing popularity of social commerce, which encourages businesses to utilize digital marketing strategies through celebrity endorsements to build consumer trust and strengthen brand perception. The research employed a quantitative approach using an online survey of 120 active TikTok Shop users who had purchased skincare products. The instrument measured three main variables, namely celebrity endorsement, brand image, and purchase intention, using a Likert scale. Data analysis was conducted with Partial Least Squares Structural Equation Modeling (PLS-SEM) to test validity, reliability, and the relationships among variables. The results indicate that celebrity endorsement has a positive and significant effect on both brand image and purchase intention. Furthermore, brand image positively influences purchase intention and mediates the relationship between celebrity endorsement and purchase intention. These findings highlight the importance of selecting credible and relevant endorsers and maintaining a strong brand image so that digital marketing strategies on TikTok Shop can be more effective in enhancing consumer purchase intention.
Pengaruh Media Sosial dan Komunitas Daring dalam Literasi Keuangan Syariah Generasi Z kumaidi, kumaidi; Abbas, Darul Qotni
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.v4i3.920

Abstract

This research examines the role of social media and online communities in building sharia financial literacy among Generation Z in Indonesia through a systematic literature review following PRISMA 2020 guidelines. A review of academic research, official reports, and related publications (2017–2025) identified three main interacting elements: (1) social media as an educational gateway—especially visual platforms like Instagram and TikTok; (2) online communities (Telegram groups, WhatsApp, forums) that strengthen collective learning through discussions and peer-to-peer learning; and (3) critical digital literacy which acts as a filter for the validity of sharia content. The synthesized findings indicate that sharia financial literacy serves as a primary mediator between digital exposure and changes in financial behavior, such as an increased tendency to save and invest in sharia instruments and a reduction in consumptive behavior triggered by viral content. However, the effectiveness of content depends on credibility, narrative quality, and user engagement; entertainment-oriented platforms like TikTok risk encouraging impulsiveness without a foundation of literacy. The study also shows that religiosity acts as a strong motivator in the adoption of sharia products. The article formulates a synergistic model (social media + online communities + digital literacy) as an adaptive framework for Islamic financial education. It also highlights the challenges of information verification and the need for a contextual and evidence-based content strategy. Practical recommendations are presented for financial education stakeholders, regulators, and sharia industry players.
Faktor yang Mempengaruhi Perilaku Masyarakat Muslim Belum beralih dari Bank Konvensional ke Bank Syariah: Studi pada Masyarakat Kelurahan Panorama Kota Bengkulu Dwi Afriani, Alya; Elwardh, Khairiah; Nurhab, Irpan
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.v4i4.921

Abstract

This study aims to determine the factors influencing the Muslim community in Panorama Village, Bengkulu City, not to switch from conventional banks to Sharia banks, and the most dominant factors. The method used was a qualitative approach with a phenomenological approach through interviews, observation, and documentation with 15 informants. The results showed seven factors influencing community decisions: knowledge, social factors, services and products, technology, promotion, reputation, and accessibility. Of these seven factors, the three most dominant were low knowledge, social influence, and minimal promotion of Sharia banks. This study concludes that limited literacy, social habits, and a lack of promotion are the main reasons why people continue to choose conventional banks.
Analisis Kontribusi PBB dan PDAM Terhadap Peningkatan Pendapatan Asli Daerah di Kota Surakarta, Karanganyar, dan Sukoharjo Tahun 2019-2024: Survei pada Kantor Pajak di Kota Surakarta, Karanganyar dan Sukoharjo Ramadan, Taufik; Kristianto, Djoko
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.v4i4.922

Abstract

This study aims to analyze the contribution of Land and Building Tax (PBB) and income from the Regional Water Company (PDAM) to the increase of Local Own-Source Revenue (PAD) in Surakarta City, Karanganyar Regency, and Sukoharjo Regency during the 2019–2024 period. The method used is a quantitative approach through a case study using secondary data from PAD, PBB, and PDAM realization reports. Descriptive and statistical analyses show that both PBB and PDAM significantly contribute to PAD, with Surakarta demonstrating the highest contribution among the three regions. The partial test (t-test) reveals that both PBB and PDAM have a significant effect on PAD. The simultaneous test (F-test) also indicates that these variables collectively influence PAD significantly. These findings highlight the importance of optimizing the management of PBB and PDAM to enhance regional fiscal independence.
Pengaruh Kualitas Pelayanan, Customer Relationship Management (CRM) dan Brand Image Terhadap Keputusan Konsumen Menggunakan Jasa Ekspedisi JNE Counter Berkah, Semarang Mutia, Yunna; Febryantahanuji, Febryantahanuji; Wahyuning, Sri
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.v4i4.930

Abstract

This study aims to analyze the influence of service quality, customer relationship management (CRM), and brand image on consumer decisions in using the delivery services of JNE Counter Berkah in Semarang City. This research employs a quantitative approach with a survey method. The population consists of all consumers who have used the services of JNE Counter Berkah, with a total sample of 100 respondents determined through questionnaires, literature review, and observation. Data were collected using questionnaires and analyzed through descriptive and inductive analysis.The results of the study indicate that both partially and simultaneously, service quality, CRM, and brand image have a positive and significant effect on consumer decisions. Among these three variables, service quality has the most dominant influence on consumer decisions in choosing JNE Counter Berkah’s delivery services. These findings suggest that improving service quality, maintaining good customer relationships, and strengthening brand image can enhance consumer purchasing decisions.
Gaya Bahasa Mahasiswa STIEPAN: Pengaruh Media Sosial TikTok dan Instagram terhadap Penggunaan Bahasa Sehari-hari Audria Balqis; Febrely Cahya Tsabitah; Zuen Shaqila; Nahira Ayuningtyas; Ni Nyoman Delanova Abjayoni Tantri; Anhar
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.v4i4.931

Abstract

This study aims to determine the effect of using TikTok and Instagram on the language style of STIEPAN students in daily communication. Data were collected through a Google Form filled out by 54 student respondents and analyzed using SPSS software with several stages, namely validity test, correlation test, and linear regression test. The validity test results show that out of 14 questionnaire items, 11 items were declared valid with a correlation value above 0.3, thus feasible for further analysis. Furthermore, the correlation test results indicate that only Instagram usage has a significant relationship with language style (r = 0.299; p = 0.028), while TikTok usage is not significant (r = 0.235; p = 0.087). This finding is supported by the linear regression analysis which produces the equation Y = 37.124 + 2.278X1 + 3.560X2. Thus, it can be concluded that Instagram has a greater influence on students’ language style compared to TikTok, especially in the use of slang, abbreviations, and non-standard language outside formal contexts.