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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 626 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.
Pengaruh Digital Marketing, Media Sosial, dan Penggunaan QRIS terhadap Kenaikan Omzet UMKM: Studi Kasus UMKM di Kecamatan Boyolali Maharani Bere, Alexandra Ratu; Budiana Kurniawati, Susilaningtyas; Supartini, Supartini
Economic Reviews Journal Vol. 5 No. 2 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i2.1079

Abstract

This study examines the effect of digital marketing, social media, and the use of QRIS on the increase in MSME turnover in Boyolali District. MSMEs play a strategic role in the Indonesian economy, yet many still face limitations in marketing reach and transaction efficiency. This research uses a quantitative approach with a survey method. The population consists of 455 MSMEs, with samples selected using purposive sampling. Data were analyzed using multiple linear regression. The results show that digital marketing, social media, and QRIS each have a positive and significant effect on increasing MSME turnover. Simultaneously, these three variables significantly influence turnover growth. The findings indicate that integrated digital strategies and digital payment adoption are important drivers of MSME performance improvement.
Pengaruh Penerapan Akuntansi Terhadap Kinerja Keuangan Riot Vape Store di Sragen Tahun 2025 Prihanto, Alip; Budiana Kurniawati, Susilaningtyas; Supartini, Supartini
Economic Reviews Journal Vol. 5 No. 2 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i2.1080

Abstract

This study aims to analyze the implementation of simple accounting and its effect on the financial performance of Riot Vape Store in Sragen. The research employed a qualitative approach using interviews, observations, and documentation as data collection techniques. The informants consisted of the business owner and employees who are directly involved in daily operations and financial recording activities. The collected data were analyzed by comparing field findings with relevant accounting and financial management theories. The results show that Riot Vape Store has implemented simple accounting practices through daily cash records, monthly recapitulation using Microsoft Excel, and the preparation of a simple income statement. These accounting practices assist the business owner in understanding cash flow, controlling operational costs, managing inventory, and evaluating the overall financial performance of the business. Although the accounting system is still manual and has not fully complied with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), it has provided significant benefits in maintaining profit stability and business continuity. The study also reveals that simple accounting practices contribute to greater transparency and improved managerial decision-making. Therefore, simple accounting plays an essential role in supporting financial performance and sustainability of micro and small enterprises, particularly in the retail sector.
Pengaruh Transformational Leadership, Work Life Balance, dan Autonomy Terhadap Employee Engagement Karyawan Generasi Z di Perusahaan Digital Ivonni, Merry; Saulina Panjaitan, Arop Ria
Economic Reviews Journal Vol. 5 No. 2 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i2.1089

Abstract

The development of the digital economy in Indonesia has driven the rapid growth of digital start-ups, which in turn has transformed the characteristics and dynamics of the workforce, particularly for Generation Z employees. A dynamic, flexible, and high-pressure work environment makes employee engagement a crucial factor in maintaining performance stability. This study aims to determine the influence of transformational leadership, work-life balance, and job autonomy on the employee engagement of Generation Z workers in digital start-up companies. A quantitative approach was employed, and data were analyzed using multiple linear regression. The sampling technique utilized a purposive sampling method, involving 164 Generation Z respondents. The results indicate that, partially, transformational leadership and job autonomy have a positive and significant effect on employee engagement. Conversely, work life balance does not have a significant effect on employee engagement. Simultaneously, transformational leadership, work life balance, and job autonomy significantly influence employee engagement. The managerial implications of this research suggest that digital start-ups need to strengthen transformational leadership practices and provide clear job autonomy to sustainably enhance employee engagement.
Pengaruh Antara Brand Experience, Brand Authenticity dan Brand Equity Terhadap Customer Satisfaction Pada Generasi Z Asa Ivadah, Raina; Edastama, Primasatria
Economic Reviews Journal Vol. 5 No. 2 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i2.1090

Abstract

Increasing competition in the local sneaker industry requires companies to focus not only on products, but also on brand experience and consumer perceptions in order to enhance customer satisfaction and brand competitiveness. This study aims to analyze the effects of brand experience, brand authenticity, and brand equity on customer satisfaction among local sneaker consumers in the Jabodetabek area. The research employs a quantitative approach using purposive sampling with 105 respondents who are users of local sneaker brands, namely Compass, Ventela, and Aerostreet, in Jabodetabek. Data were collected through a Likert-scale questionnaire and analyzed using Structural Equation Modeling (SEM) with the assistance of SmartPLS 4. The results indicate that brand experience, brand authenticity, and brand equity have positive and significant effects on customer satisfaction. In addition, brand experience plays an important role in shaping brand authenticity and brand equity. These findings suggest that the management of a consistent, authentic, and high-value brand experience is a crucial factor in enhancing customer satisfaction and loyalty toward local sneaker brands. This study provides practical implications for local sneaker companies in designing marketing strategies oriented toward brand experience, authenticity, and brand value, and recommends future research to expand the geographical scope and employ a longitudinal approach to strengthen the generalizability of the findings.
Ukuran Perusahaan Memoderasi Profitabilitas, Leverage dan Intensitas Modal Terhadap Penghindaran Pajak Sonia, Vi; Annis Syahzuni, Barlia
Economic Reviews Journal Vol. 5 No. 2 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i2.1091

Abstract

This study aims to identify and analyze the effect of profitability, leverage, and capital intensity on tax avoidance, with firm size as a moderating variable. The research focuses on industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The study population consists of 67 companies within the industrial sector throughout the observation period. Based on specific criteria, such as firms consistently operating in the industrial sector from 2022 to 2024, a final sample of 30 companies was obtained. With a four-year observation period, this research generated a total of 90 panel data observations. The study employs a quantitative approach using Moderated Regression Analysis (MRA) to test the moderating role of firm size in the relationship between independent variables and tax avoidance. The results indicate that profitability, leverage and capital intensity also show negative effects. Furthermore, firm size does not strengthen the relationship between profitability, leverage, and capital intensity with tax avoidance. The role of agency theory provides an explanation for firm size as a moderating variable. Larger firms are subject to greater public exposure and stricter monitoring, which is expected to reduce tax avoidance practices. The research findings indicate that the tendency to engage in tax avoidance practices is more closely associated with the level of profitability than with the size of the company.
Pengaruh Aktivitas Perusahaan Terhadap Profitabilitas Windawati, Windawati; Annis Syahzuni, Barlia
Economic Reviews Journal Vol. 5 No. 2 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i2.1092

Abstract

This study aims to analyze the effect of company activities on profitability, with a focus on industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research population consists of 67 industrial sector companies within the observation period. From this population, the researcher applied purposive sampling criteria, including consistency of listing and the availability of financial statements denominated in rupiah, resulting in the final research sample. With a three-year observation period, the study generated a total of 99 panel data observations. The study employed a quantitative approach, with model selection carried out through the Chow, Hausman, and Lagrange Multiplier (LM) tests. The best model was estimated using the Random Effects model with robust standard errors. The findings indicate that, simultaneously, cash turnover, receivables turnover, and inventory turnover significantly affect profitability. However, when tested partially, receivables turnover show a significant effect on profitability, while cash turnover and inventory turnover does not. In addition, receivables turnover is consistently found to have a significant partial effect on profitability. The managerial implication emphasizes that management should place greater focus on the effectiveness of working capital management, particularly in receivables, cash, and inventory, in an optimal manner. This will enable companies to demonstrate their performance in generating maximum earnings and improving profitability. Furthermore, the information disclosed in financial statements serves as a medium for management to send signals to external stakeholders regarding the company’s future prospects.

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