cover
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 604 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
Penerapan Analisis Common Size dalam Mengukur Perporma Keuangan Bank Syariah Indonesia Periode 2021-2024 Suleman, Yusuf; Selvi, Selvi; Miriatin Amali, Lanto
Economic Reviews Journal Vol. 5 No. 1 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i1.959

Abstract

This study aims to analyze the financial performance of Bank Syariah Indonesia through the Common Size method for the 2021–2024 period. The data collection technique used secondary data in the form of annual financial reports obtained from the official website published by the Indonesia Stock Exchange. The research employed a quantitative method since the data obtained were numerical. Data analysis was conducted by collecting, processing, and interpreting the data using the Common Size method, along with three financial ratios Profitability Ratio, Solvency Ratio, and Activity Ratio as tools to measure the company’s financial performance. The results indicate that the company’s financial performance, when analyzed using the Common Size method, was in a fairly good condition during the 2021–2024 period. From the asset side, there was an increase originating from the Musyarakah Financing account with a percentage of 23.11%, while the receivables account showed a decrease year by year, which is a positive sign for the bank. On the liabilities side, most components were fluctuating; however, the net income account in the income statement increased by 19.27% during the 2021–2024 period. Furthermore, the financial performance based on profitability ratios measured using the Net Interest Margin (NIM) and Operating Expense to Operating Income (BOPO) ratios was considered fairly good. The solvency ratio measured using the Debt to Asset Ratio was in good condition, while the Debt to Equity Ratio was considered less favorable. Meanwhile, the activity ratios namely accounts receivable turnover and working capital turnover were also deemed less satisfactory.
Pengaruh Kualitas Sistem dan Kualitas Pelayanan Terhadap Loyalitas Pengguna dengan Kepuasan Pengguna Sebagai Variabel Intervening Aplikasi Digital Korlantas pada Kantor Polisi Sektor Ciledug Kota Tangerang Tarmudzi, Rizky; Wibowo, Arief
Economic Reviews Journal Vol. 5 No. 1 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i1.973

Abstract

The digital transformation of public services requires government institutions, including the Indonesian National Police (Polri), to provide efficient and responsive technology-based services. The Digital Korlantas application is one of Polri’s initiatives aimed at facilitating online traffic-related services. However, low user satisfaction and loyalty—particularly in local sectors such as the Ciledug Police Sector, Tangerang City—indicate challenges in its implementation. This study aims to analyze the influence of system quality and service quality on user loyalty, with user satisfaction as a mediating variable. A quantitative approach was used with Partial Least Square Structural Equation Modeling (PLS-SEM) as the analytical technique. The sample consisted of 100 respondents who were users of the Digital Korlantas application within the jurisdiction of the Ciledug Police Sector. The results show that both system quality and service quality have a positive and significant impact on user satisfaction. Furthermore, user satisfaction significantly mediates the relationship between system and service quality and user loyalty. These findings highlight the critical role of improving both technical and service aspects of the application to enhance user satisfaction and loyalty in the context of digital public services.
Analisis Strategi Pemasaran Spotify Berdasarkan Marketing Mix 7P dalam Meningkatkan Brand Awareness, Loyalitas, dan Keputusan Berlangganan Premium: Studi Kasus Mahasiswa Institut Teknologi Del Purba, Arika; Pardosi, Citra; Manurung, Pavel; Siringoringo, Cristin; Manalu, Santi Agustina
Economic Reviews Journal Vol. 5 No. 1 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i1.986

Abstract

This research analyzes the influence of Spotify's marketing strategy based on the 7P marketing mix in increasing brand awareness, loyalty, and Premium subscription decisions among students of Del Institute of Technology. The research background arises from the low conversion rate of free users to Premium despite Spotify's strong brand awareness. Using a mixed method, data was collected through a Likert scale questionnaire and in-depth interviews with selected respondents. The results showed that most of the 7P elements, such as product, place, physical evidence, and process, received high ratings, while price was the weakest factor because it was considered less affordable. Brand awareness and loyalty are in the high category, but the subscription decision is still hampered by the low perceived need before trying Premium services. The research also resulted in recommendations for new, more adaptive strategies, including flexible pricing schemes, academic thematic promotions, as well as the integration of learning support features specifically available to Premium users. Overall, Spotify's marketing strategy was found to have a positive effect, but adjustments to pricing, promotions, and benefits education are needed to increase the conversion of students into Premium subscribers.
Analisis Shift Share dan Pengaruhnya Terhadap Pertumbuhan Ekonomi di Kabupaten Lombok Timur Tahun 2018-2023 Wardana, Budi; Sahri, Sahri; Hidayat, Ali Akbar
Economic Reviews Journal Vol. 5 No. 1 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i1.992

Abstract

This study aims to analyze the economic growth dynamics of East Lombok Regency during the period 2018–2023 using the Shift-Share method. This analytical approach decomposes economic growth into three main components—Regional Share (RS), Proportional Share (PS), and Differential Shift (DS)—to examine structural changes and sectoral performance within the regional economy. This quantitative research relies on secondary data obtained from the Central Statistics Agency (BPS), including Gross Regional Domestic Product (GRDP) data by industrial sector at both regional and provincial levels. The results show that the RS value of East Lombok is positive at Rp 2,067.28 billion, indicating that the region’s economic growth has generally matched or exceeded the average growth of West Nusa Tenggara Province. The PS value is also positive at Rp 310.20 billion, suggesting that East Lombok’s economic structure is relatively adaptive and supported by sectors growing faster than their provincial counterparts. However, the DS value is negative at –Rp 335.39 billion, reflecting weak overall sectoral competitiveness, although certain sectors—such as health services and public administration—exhibit competitive advantages. Overall, the findings indicate that East Lombok’s economic growth is primarily driven by external factors and structural composition, while internal competitiveness must be strengthened to ensure sustainable regional development.
Strategi Content Marketing untuk Mendorong Engagement Pelanggan Studi Kasus: Caldera Coffee and Resto Balige Sitorus, Clara Sri Putri; Simarangkir, Tony Rivandre; Simamora, Mia Daniella Morette; Simanjuntak, Intan Pretti; Manalu, Santi Agustina
Economic Reviews Journal Vol. 5 No. 1 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i1.993

Abstract

                The sustainability of micro, small, and medium enterprises (MSMEs) is increasingly dependent on the efficiency of their digital processes. This study addresses the inconsistency and fluctuating sales at Caldera Coffee and Resto, a culinary business whose performance is hindered by an unstructured digital content marketing workflow. The research aimed to formulate an optimized content marketing strategy model using the rigorous framework of Business Process Improvement (BPI). Employing a qualitative descriptive approach with a case study design, the methodology focused on comparative process analysis: AS-IS (Current State) and TO-BE (Future State), complemented by correlation analysis and strategic SWOT synthesis. The AS-IS analysis successfully mapped the current ad-hoc content process and identified three critical process bottlenecks (waste): Delay in managerial approval, Rework caused by the absence of visual quality SOPs, and Context Switching leading to operational and budget inefficiency. Empirically, the study found a strong positive correlation between Customer Engagement Rate and daily sales, underscoring the necessity of quality and consistency. To eliminate these process wastes, the TO-BE model proposes a lean and standardized workflow anchored on three pillars: Content Quality Standardization (to resolve rework), Workflow De-Centralization through formalized content calendars (to eliminate delay), and Value-Based Budgeting (to ensure resource efficiency). This BPI-based model fundamentally redesigns the content creation process, offering a practical framework for the culinary sector to achieve higher content consistency, improved operational efficiency, and sustainable customer engagement.