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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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Teori Keagenan dan Teori Akuntansi Positif sebagai Dasar Teoretis dalam Praktik Earnings Management Abmiekawati, Ericha
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.v5i1.1081

Abstract

Earnings management has become a significant element in contemporary accounting practices due to its direct relationship with the quality of financial reporting and economic decision-making processes. This practice is generally viewed as a managerial response to various economic incentives and contractual pressures inherent in corporate organizations. This article aims to examine the phenomenon of earnings management using Agency Theory and Positive Accounting Theory as the primary conceptual frameworks. The research method employed is a qualitative approach through a literature review of classical textbooks as well as relevant national and international journal articles, including recent empirical studies published within the period 2000–2025. The results of the review indicate that Agency Theory explains the emergence of earnings management practices as a consequence of conflicts of interest and information asymmetry between principals (those who delegate authority) and agents (those who receive the mandate). Meanwhile, Positive Accounting Theory explains managers’ tendencies and accounting policy choices through the bonus plan hypothesis, debt covenant hypothesis, and political cost hypothesis. In addition, recent literature findings indicate a shift in earnings management patterns from accrual-based methods toward manipulation through real business activities. This article concludes that earnings management is a rational behavior of agents that can be predicted within an economic incentive framework, although such practices have the potential to reduce the quality of accounting information. This, in turn, may diminish the relevance, reliability, and faithful representation of financial statements, thereby increasing information risk for investors. This study contributes by presenting an integrated synthesis of Agency Theory and Positive Accounting Theory in explaining earnings management practices, particularly in the context of firms operating in developing countries, such as Indonesia.
The Effect of Environmental Uncertainty and Financial Distress on Tax Avoidance with Business Strategy as a Moderating Variable: Case Study of Manufacturing Companies in 2021 to 2023 Akhsan, Abdillah; Wany, Eva; Yuliarini, Sarah
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.v5i1.1085

Abstract

This study aims to analyze the influence of financial distress and environmental uncertainty on tax avoidance. As well as analyzing the moderation effect of business strategies on the influence of financial distress and environmental uncertainty on tax avoidance. This study includes quantitative research, the population is a manufacturing company in IDX in 2021 – 2023, the determination of samples uses purposive sampling. The sample is 81 companies. Using secondary data. Data analysis uses Moderated Regression Analysis (MRA). The results of the study concluded that financial distress had a significant effect on tax avoidance in manufacturing companies in 2021 – 2023. However, environmental uncertainty has no effect on tax avoidance in manufacturing companies in 2021 – 2023 while business strategy moderates the influence of environmental uncertainty and financial distress on tax avoidance in manufacturing companies in 2021 – 2023.
Pengaruh Resilience dan Self-Efficacy Terhadap Work Engagement Dimediasi oleh Psychological Empowerment Indriyanti, Risma; Sunaryanto, Ketut
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.v5i1.1088

Abstract

Low levels of Work Engagement in the manufacturing sector have the potential to disrupt operations, reduce product quality, and increase the risk of company losses. This study aims to analyze the direct and indirect effects on Work Engagement of employees in the food manufacturing industry in Tangerang. The research method used is quantitative, data analysis using PLS-SEM with a purposive sampling technique on 170 respondents. The results show that Resilience has a positive effect on Psychological Empowerment, Self-Efficacy and Work Engagement. Psychological Empowerment and Self-Efficacy also have a positive and significant effect on Work Engagement. The mediating role of Psychological Empowerment in the relationship between Resilience and Work Engagement has a positive and significant influence. Further research is recommended to add other variables not yet included in this study, expand the scope of the sample, and increase the sample size for reliability and generalization of the findings. The results of this study help contribute to what management needs to strengthen employee work engagement, especially in the food manufacturing industry.
Strategi Pemasaran Restoran Cucina dalam Meningkatkan Daya Saing di Industri Hospitality Premium Jasmin, Ni Putu Ari Aira; Antari, Ni Putu Bayu Widhi; Korry, Putu Dyah Permatha; Diatmika, I Nyoman Gede Arya
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.v5i1.1100

Abstract

The development of the tourism industry in Bali has significantly contributed to the growth of the hospitality sector, particularly restaurants located in star-rated hotels. This situation has increased competition among restaurants in attracting both international tourists and local customers. Cucina Restaurant, located at Sofitel Bali Nusa Dua Beach Resort, is a fine dining restaurant that offers authentic Italian cuisine combined with premium service standards. In order to face the growing competition, restaurants need to implement effective marketing strategies to maintain their existence and improve their competitiveness in the premium hospitality industry. This study aims to analyze the marketing strategies implemented by the management of Cucina Restaurant in improving the restaurant’s competitiveness. This research uses a qualitative method with a descriptive approach. Data collection techniques include observation, interviews with management staff involved in operational and marketing activities, and documentation related to the restaurant’s marketing efforts. The collected data were analyzed using the marketing mix concept which includes product, price, place, promotion, people, process, and physical evidence. The results show that the marketing strategies implemented by Cucina Restaurant include developing high-quality food products with an authentic Italian concept, setting prices that align with the premium market segment, utilizing its strategic location in the Nusa Dua tourism area, and conducting promotional activities through social media, collaborations with influencers, and various culinary events. In addition, service quality, professional human resources, and an elegant restaurant atmosphere play an important role in creating a memorable dining experience for customers. Through the implementation of these marketing strategies, Cucina Restaurant is able to enhance its competitiveness within the premium hospitality industry.

Page 61 of 61 | Total Record : 604

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