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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
Pengaruh Penggunaan E-Wallet, Financial Literacy dan Financial Self Efficacy Terhadap Pengelolaan Keuangan Usaha Nail Art di Kota Denpasar Pradnya Paramita, I Gusti Ayu Mas; Sri Widiantari, Komang
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.v4i4.1014

Abstract

The rapid development of financial technology and the increasing use of e-wallets among micro, small, and medium enterprises (MSMEs) have not been fully accompanied by adequate financial management capabilities, particularly among nail art businesses in Denpasar City. Common issues observed include the mixing of personal and business finances, weak transaction recordkeeping, and limited financial knowledge and self-confidence among business owners, despite the use of digital transactions in daily operations. In light of these conditions and the mixed findings of previous studies, this research aims to examine the effects of e-wallet usage, financial literacy, and financial self-efficacy on the financial management of nail art businesses in Denpasar City. This study employs a quantitative approach by distributing questionnaires to 120 respondents who actively use e-wallets as a digital payment method in their business activities. The research instruments were tested for validity and reliability, followed by classical assumption tests and multiple linear regression analysis. The results indicate that e-wallet usage, financial literacy, and financial self-efficacy each have a positive and significant effect on financial management, both individually and simultaneously. Therefore, nail art business owners are encouraged to optimize the use of e-wallets not only as payment tools but also as transaction recording instruments, while continuously improving their financial literacy and financial self-efficacy to better manage cash flow, make sound financial decisions, and mitigate business risks in a more effective and sustainable manner. Future studies are recommended to incorporate additional relevant variables and to apply qualitative or mixed-methods approaches.
Reputasi KAP Sebagai Pemoderasi Financial Distress dan Efektivitas Komite Audit Terhadap Ketepatan Waktu Pelaporan Keuangan Sayang Putri Pradnyani, Anak Agung Istri; Budiadnyani, Ni Putu
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.v4i4.1015

Abstract

This study aims to analyze the effect of financial distress and audit committee effectiveness on the timeliness of financial reporting, as well as the moderating role of audit firm reputation. This study employs a quantitative approach using secondary data from annual financial statements of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The sample was selected using purposive sampling. Financial distress is measured using the Debt to Asset Ratio (DAR), audit committee effectiveness is measured through audit committee independence, the number of professional members, and meeting frequency, audit firm reputation is measured by Big Four affiliation, while financial reporting timeliness is measured using a dummy variable. Data analysis was conducted using logistic regression with interaction moderation testing. The results show that financial distress and audit committee effectiveness have a positive effect on financial reporting timeliness. In addition, audit firm reputation strengthens the effect of both variables on financial reporting timeliness. This study concludes that audit firm reputation plays an important role in enhancing transparency and the timeliness of financial reporting in publicly listed companies.
Pengaruh E-Service Quality, E-Satisfaction, dan E-Trust Terhadap E-Loyalty pada Pengguna Aplikasi My BCA di Denpasar Astiti Utami Devi, Dewa Ayu Kade; Artyanti Putri, Putu Riana
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.v4i4.1016

Abstract

The advancement of digital technology has driven significant transformation in the banking sector, particularly in the development of electronic-based services. One manifestation of this innovation is the MyBCA application, which allows customers to perform various transactions conveniently. However, factors such as e-service quality, e-satisfaction, and e-trust play crucial roles in shaping electronic loyalty (e-loyalty) among users. This study aims to examine the influence of e-service quality, e-satisfaction, and e-trust on e-loyalty among MyBCA application users in Denpasar City. The research employs a quantitative approach with an associative method. The sample size is determined based on Hair et al. (2010), using ten times the number of indicators, resulting in 180 respondents. Data are collected through a Likert-scale questionnaire and analyzed using SPSS software. The analytical techniques include multiple linear regression analysis, F-test, t-test, and the coefficient of determination (R²). The study is expected to provide theoretical contributions to the development of research on e-loyalty in digital banking and offer practical insights for BCA management to enhance electronic service quality aimed at improving customer loyalty.
Pengaruh Sosial Media Marketing, Indluencer Dan Brand Image Terhadap Keputusan Customer Dalam Memilih Jasa MUA Ratih Devi Salon Di Denpasar Amelia Paramitha Dewi, Ni Kadek Vira; Wirati Adriati, I Gusti Ayu
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.v4i4.1019

Abstract

The rapid development of social media has changed the pattern of service marketing, especially in the beauty industry such as Make-Up Artist (MUA). Social media not only functions as a promotional tool, but also as a medium for building brand image and spreading influence through influencers. This study aims to analyze the influence of Social Media Marketing, Influencers, and Brand Image on Customer Decisions in choosing MUA services at Ratih Devi Salon in Denpasar, both partially and simultaneously. This study uses a quantitative approach with a survey method. The population in this study are customers who have used MUA services at Ratih Devi Salon in Denpasar, with samples determined using a purposive sampling technique. Data were collected through questionnaires distributed to respondents and analyzed using multiple linear regression analysis. Data testing included validity tests, reliability tests, classical assumption tests, t-tests, F-tests, and coefficients of determination (R²). The results showed that Social Media Marketing, Influencers, and Brand Image had a positive and significant influence on Customer Decisions in choosing MUA services at Ratih Devi Salon in Denpasar. Simultaneously, the three independent variables were also proven to have a significant influence on customer decisions. These findings indicate that effective digital marketing strategies, the right influencer support, and a strong brand image can increase trust and encourage consumer decisions in choosing MUA services.
Pengaruh Fee Audit, Audit Tenure dan Time Budget Pressure Terhadap Kualitas Audit dengan Komite Audit Sebagai Variabel Moderasi: Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Larasati Husodo, Dea; Retnowati, Wulan; Budianto, Roni
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.v4i4.1034

Abstract

This study aims to examine the effect of audit fees, audit tenure, time budget pressure on audit quality and the influence of the audit committee in moderating the influence of audit fees, audit tenure, time budget pressure on audit quality. This research is a type of quantitative research using secondary data on the annual reports of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The sample selection was carried out by purposive sampling method and obtained a sample of 40 companies that met the criteria. The analysis technique used is panel data regression analysis using Eviews 12 application. Based on the results of the analysis that has been done, it can be concluded that audit fees have a positive effect on audit quality, audit tenure does not have an effect on audit quality, time budget pressure has a negative effect on audit quality, the audit committee does not moderate the effect of audit fees and time budget pressure on audit quality, the audit committee moderates the effect of audit tenure on audit quality. These results emphasize the factors that can influence the quality of the resulting audit