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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 604 Documents
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Analisis Faktor-Faktor yang Mempengaruhi Minat Penggunaan Fintech pada UMKM di Kota Batam Raini Indah, Tamara; Yanti Natalia, Erni
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.v5i1.1060

Abstract

The development of digital technology has driven significant changes in the financial sector through financial technology (fintech), which offers convenience, efficiency, and broader access to financial services, particularly for culinary micro, small, and medium enterprises (MSMEs). However, fintech utilization among MSMEs in Indonesia, including Batam City, remains suboptimal, indicating the influence of various factors. This study aims to analyze the effects of perceived ease of use, perceived usefulness, perceived risk, and trust on fintech usage intention among MSMEs in Batam City. A quantitative approach with a survey method was employed, involving 95 culinary MSMEs selected through random sampling. Data were analyzed using multiple linear regression. The results show that perceived ease of use, perceived usefulness, and perceived risk have a positive and significant effect on fintech usage intention, while trust has a negative effect. Simultaneously, all variables significantly influence fintech usage intention.
Pengaruh Pengetahuan Akuntansi Lingkungan, Kepekaan Lingkungan, dan Pengetahuan CSR Terhadap Perilaku Keberlanjutan Lingkungan Mahasiswa Akuntansi Nur Alam, Septian; Efriyenti, Dian
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.v5i1.1061

Abstract

Environmental sustainability awareness has become a crucial concern in higher education, particularly for accounting students who are expected to serve as future professionals in economic and business decision-making. This study aims to examine the effects of environmental accounting knowledge, environmental sensitivity, and Corporate Social Responsibility (CSR) knowledge on the environmental sustainability behavior of accounting students. A quantitative research design employing a survey method was adopted. Data were collected through structured questionnaires distributed to 206 active accounting students. The data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis testing through t-tests and F-tests. The results indicate that environmental accounting knowledge, environmental sensitivity, and CSR knowledge each have a positive and statistically significant effect on environmental sustainability behavior. Simultaneously, these independent variables collectively demonstrate a significant influence on such behavior. Among the variables examined, environmental sensitivity shows the most dominant effect. These findings suggest that enhancing students’ environmental awareness and knowledge particularly through environmental accounting and CSR education plays an essential role in fostering environmentally responsible behavior. This study is expected to provide valuable insights for higher education institutions in curriculum development and to serve as a reference for future research on environmental sustainability behavior.
Akuntabilitas Pengelolaan Keuangan pada Yayasan Pendidikan Berbasis Keagamaan: Studi Kasus Yayasan Ummul Qurro’ Batam Farichah, Norlaili; Tipa, Handra
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.v5i1.1062

Abstract

Financial management accountability is an important aspect for religious-based educational institutions, given that the funds managed come from the community, students, and the government. This study aims to analyse the implementation of financial recording systems, the effectiveness of internal control systems, and the competence of human resources (HR) in supporting the realisation of financial management accountability at the Ummul Qurro' Batam Foundation. This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews, observation, and documentation. Research informants include foundation administrators, treasurers, administrative staff, and heads of educational units directly involved in financial management. The results of the study show that the financial recording system at the Ummul Qurro' Batam Foundation has been running routinely, but it is still simple and does not fully refer to non-profit accounting standards. The internal control system is implemented through a mechanism of approval and supervision by the leadership, but it is not yet supported by standard written procedures. Human resource competence in the field of finance is still limited, which affects the quality of financial reporting. This study concludes that the integration of financial recording, internal control, and human resource competence greatly determines the level of accountability in the foundation's financial management.
Pengaruh Profitabilitas, Transfer Pricing, dan Capital Intensity Terhadap Agresivitas Pajak dengan Ukuran Perusahaan Sebagai Variabel Moderasi Anezka Putri, Keysha; Tanjung, Juita
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.v5i1.1063

Abstract

This study aims to determine the effect of profitability, transfer pricing, and capital intensity on tax aggressiveness moderated by company size in property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. Using secondary data, the sample technique in this study was selected by purposive sampling method which is included in the non-probability sampling technique with a total of 17 businesses was obtained determined as samples. The analysis method used in this study is panel data regression, with a Random Effect model. By using a tool, namely the Software Eviews 12 program. The results of this study show that profitability variables negatively affect tax aggressiveness. Meanwhile, transfer pricing and capital intensity positively affect tax aggressiveness and company size cannot moderate profitability, transfer pricing, and capital intensity against tax aggressiveness.
Pengaruh Pemahaman Akuntansi, Sistem Pengendalian Internal, dan Penerapan SAK EMKM Terhadap Kualitas Laporan Keuangan UMKM di Kota Batam Nazara, Karyaman; Putra Prima, Argo
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.v5i1.1064

Abstract

This study aims to analyze the effect of accounting understanding, internal control systems, and the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) on the quality of MSMEs’ financial statements in Batam City. This research employs a quantitative approach using a cross-sectional survey design. Data were collected through questionnaires distributed to MSME owners and analyzed using multiple linear regression analysis. The results indicate that accounting understanding, internal control systems, and the implementation of SAK EMKM each have a significant partial effect on the quality of financial statements. Simultaneously, the three independent variables have a very strong influence on financial statement quality, with a coefficient of determination of 91.6%. These findings suggest that the integration of accounting competence, effective internal control, and compliance with accounting standards is essential to improve the reliability and accountability of MSMEs’ financial reporting. This study provides important implications for policymakers and stakeholders in designing training and assistance programs to strengthen financial management practices among MSMEs.
Analisis Efektivitas Penginputan Surat Pertanggungjawaban (SPJ) pada Aplikasi Sistem Informasi Pengelolaan Keuangan Daerah (SIPKD) dan Sistem Informasi Pemerintahan Daerah (SIPD) dalam Mendukung Akuntabilitas Keuangan Daerah Periode Tahun 2024 – 2025 (S Syarafina Dewi, Nur; Budiana Kurniawati, Susilaningtyas; Abdullah, Syahriar
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.v5i1.1065

Abstract

This study aims to analyze the effectiveness of inputting Accountability Reports (SPJ) through two main systems: the Regional Financial Management Information System (SIPKD) and the Regional Government Information System (SIPD), in supporting financial accountability at the Selogiri Sub-District Office, Wonogiri Regency. A qualitative descriptive approach was used, with data collected through observation, in-depth interviews, and documentation. The results show that SIPKD is more operationally effective due to its flexibility, offline accessibility, and robust data validation system. On the other hand, SIPD offers advantages in terms of national data integration but still faces technical challenges such as dependence on internet connectivity and heavy server loads. Barriers to the effectiveness of SPJ input include limited human resources, lack of technical training, and suboptimal integration between SIPKD and SIPD. This study concludes that the success of regional financial management is determined not only by the sophistication of the system but also by the readiness of human resources and the adequacy of supporting infrastructure.
Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan di Indonesia dengan Intellectual Capital dan Competitive Advantage Sebagai Variabel Mediasi Parluhutan, Hehe Alfredo; Kesumo Wardhani, Nurhastuty
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.v5i1.1070

Abstract

This research aims to examine and analyze the relationship between Corporate Social Responsibility and Financial Performance, with Intellectual Capital and Competitive Advantage as mediating variables. This research was conducted using secondary data obtained from the companies' annual reports. The sampling method in this research used a purposive sampling method. The samples used in this research are companies listed on the Indonesia Stock Exchange during a specific observation period. The data analysis method used to test the hypothesis is path analysis processed with statistical software. The results of the hypothesis testing in this research indicate that (1) Corporate Social Responsibility has a positive and significant effect on Intellectual Capital, (2) Corporate Social Responsibility has a positive and significant effect on Competitive Advantage, (3) Intellectual Capital and Competitive Advantage significantly mediate the relationship between social activities and financial achievement, and (4) integrated social practices are able to create long-term economic value for business entities.
The Taste of Emotion: How Food Quality and Cafe Atmosphere Quality Shape Revisit Intention Through Positive Emotion Rahmaniar, Desi; Listiana, Erna; Sulistiowati, Sulistiowati; Afifah, Nur; Setiawan, Harry
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.v5i1.1075

Abstract

The growth of the cafe industry in Indonesia, including in the city of Pontianak, continues to increase in line with changes in people's lifestyles, with cafes serving as social and recreational spaces. Increasingly fierce competition between cafes requires businesses to enhance both food quality and cafe atmosphere quality to create customer experiences that foster revisit intentions. This study was conducted to analyze the effect of food quality and cafe atmosphere quality on revisit intention through positive emotion among customers of Chatting Cafe in Pontianak City. This study also used an explanatory quantitative approach using an S-O-R framework. Data were collected through a structured questionnaire adapted from previous studies, involving 206 respondents obtained using purposive sampling techniques. Data analysis was performed using PLS-SEM with the help of SmartPLS 4.0. The results of this study show that there is a positive and significant influence of food quality and cafe atmosphere quality on positive emotion. Additionally, positive emotion has a positive and significant effect on revisit intention. However, food quality and cafe atmosphere quality are not proven to have a significant direct effect on revisit intention. However, food quality and cafe atmosphere quality were not found to have a significant direct effect on revisit intention. Furthermore, the results confirmed that positive emotion significantly mediated the effect of food quality and cafe atmosphere quality on revisit intention.
Literasi Keuangan Digital sebagai Determinan Perilaku Menabung Generasi Z di Indonesia Tamtomo, Agatha Pricillia Sekar; Ulfa, Mutia; Budiono, Graceilla Kristia Seraphim; Ribhi, Ahmad Aufar; Fauzi, Muhammad Anwar
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.v5i1.1076

Abstract

This study aims to examine the influence of digital financial literacy on the saving behavior of Generation Z in Indonesia based on findings from previous studies. A qualitative approach was employed through a literature review of eleven relevant scientific articles discussing digital financial literacy and saving behavior, particularly among Generation Z and university students. The results indicate that the majority of studies report a positive and significant relationship between digital financial literacy and saving behavior. This suggests that individuals with higher levels of digital financial literacy tend to have better financial management skills and demonstrate stronger saving habits. However, several studies present contrasting findings. Some research revealed that financial literacy does not have a significant effect on students’ saving behavior or saving intentions. These findings imply that financial knowledge alone may not be sufficient to encourage consistent saving practices, as saving behavior may also be influenced by internal factors such as self-discipline and personal financial control. Based on the review of the selected articles, it can be concluded that digital financial literacy generally has a positive and significant influence on the saving behavior of Generation Z in Indonesia, although its impact may vary depending on individual characteristics.
The Influence of Liquidity Ratio (CR), Solvency Ratio (DAR), Activity Ratio (ITO), Board Gender Diversity (BGD), and Independent Commissioner Composition (KI) on Profitability (NPM) of Non-Financial Companies on the Kompas 100 Index Soliatun; Kevin Aritonang, Patrick
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.v5i1.1077

Abstract

This study aims to analyze the effect of Liquidity (Current Ratio/CR), Solvency (Debt to Asset Ratio/DAR), Activity (Inventory Turnover/ITO), Board Gender Diversity (BGD), and Independent Commissioner Composition (KI) on Profitability (Net Profit Margin/NPM) in non-financial companies listed on the Kompas100 Index in 2024, with an observation period of 2021-2024. In an era of economic uncertainty and increasingly fierce business competition, optimizing company value is crucial, where profitability is a key indicator of financial performance that reflects operational efficiency and investment attractiveness. This study adopts a quantitative approach using secondary data from the annual financial reports of non-financial companies in the Kompas100 Index for the 2021-2024 period obtained from the Indonesia Stock Exchange (IDX). Research observations were selected using a purposive sampling technique based on certain criteria adjusted to the variables being tested, including companies that publish complete financial reports and have female board directors and independent commissioners. This study uses unbalanced panel data with an observation period of 2021–2024. The analytical method used is panel data regression with the Pooled Least Squares (OLS) approach in the Eviews application. The results of this study are expected to provide empirical understanding of the influence of financial ratios (CR, DAR, ITO) and corporate governance aspects (BGD, and KI Composition) on profitability (NPM). Specifically, this study will examine whether CR, ITO, and BGD have a positive effect, while DAR and KI have a negative effect on NPM.

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