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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
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 653 Documents
Praktik Samsarah dalam Transaksi Kendaraan Bermotor: Analisis Kesesuaian Akad Ijarah Desa Nambah Rejo Kota Gajah Sopia Icha Maharani; Hotman Hotman; Suraya Murcitaningrum
Economic Reviews Journal Vol. 5 No. 3 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i3.1127

Abstract

Intermediary practices in buying and selling transactions are known in Islamic economics as samsarah, referring to a service that connects sellers and buyers in exchange for compensation. This study aims to analyze the practice of samsarah in motor vehicle transactions in Nambah Rejo Village and to examine the mechanism of fee determination from the perspective of the ijarah contract. The study employs a qualitative approach using field research. Data were collected through interviews, observations, and documentation involving brokers, sellers, and buyers of motor vehicles. The findings indicate that samsarah functions as an intermediary that facilitates communication and negotiation processes until a transaction agreement is reached. The amount of the fee does not have a fixed standard and is often determined solely based on verbal agreements among the parties. While the practice generally fulfills most of the pillars of the ijarah contract, in several cases there remains ambiguity in determining the ujrah (fee), which may potentially give rise to elements of gharar.
Cashless Society dan Perubahan Pola Pengeluaran Generasi Z di Kota Metro Fika Rahma Dhania; Upia Rosmalinda; Hermanita Hermanita
Economic Reviews Journal Vol. 5 No. 3 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i3.1132

Abstract

The development of digital financial technology has led to the emergence of a cashless society, where non-cash transactions are increasingly used in daily activities, but have the potential to increase consumer behavior. Various payment platforms such as e-wallets, internet banking, and SeaBank have been integrated with QRIS, enabling easy and efficient transactions. This study aims to analyze the use of cashless payment systems and their impact on Generation Z spending patterns in Metro City. The method used was a descriptive qualitative approach through interviews with Generation Z and cafe owners. The results show that QRIS has become the primary payment method due to its convenience and speed. This condition increases transaction frequency and encourages spontaneous purchases. Some informants experienced increased spending, while others only monitored transactions without consistent control. Thus, the use of QRIS provides convenience, but has the potential to increase consumer behavior without good financial management.
Pengaruh Penggunaan Platform E-Commerce dan Digital Payment Terhadap Perilaku Konsumtif pada Generasi Z di Era Revolusi Industri 4.0: Studi Kasus Kota Pematang Siantar Nurul Hafizah; Zuhrinal M. Nawawi; Mawaddah Irham
Economic Reviews Journal Vol. 5 No. 3 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i3.1134

Abstract

The purpose of this study was to determine the effect of e-commerce and digital payment platform usage on consumer behavior among Generation Z in Pematang Siantar City during the Industrial Revolution 4.0 era. This study used a quantitative approach. Data collection was conducted using a questionnaire with 100 respondents. The use of e-commerce and digital payment contributed 37.8% to consumer behavior, with the remaining 62.2% explained by other variables outside the research model. The t-test results concluded that e-commerce and digital payment variables had a positive and significant effect on consumer behavior among Generation Z in Pematang Siantar City during the Industrial Revolution 4.0 era. Based on the ANOVA test, the calculated F-value was 28.907, which was greater than the F-table (2.47). It can be concluded that the use of e-commerce and digital payment platforms simultaneously influenced consumer behavior among Generation Z in Pematang Siantar City during the Industrial Revolution 4.0 era.
Analisis Efektivitas Penerapan Standar Pengendalian Mutu (SPM 1) Terhadap Kualitas Audit di Kantor Akuntan Publik (KAP) XY Devina Nasya Sekar Alea; Arif Fajar Wibisono
Economic Reviews Journal Vol. 5 No. 3 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i3.1137

Abstract

The quality of financial statement audits is fundamentally shaped by the effectiveness of a public accounting firm’s quality control system. This study analyses the effectiveness of Quality Control Standard 1 (SPM 1) implementation and its impact on audit quality at KAP XY, a sole-proprietorship public accounting firm in Yogyakarta, Indonesia. Employing a descriptive qualitative approach, data were gathered through a questionnaire distributed to nine auditors and an in-depth interview with the SPM 1 person-in-charge, supplemented by documentation review of working papers, SPM documents, and the ATLAS audit software. The analytical framework traces three dimentions: (1) the actual mechanism of SPM’s six mandatory elements; (2) the effectiveness of SPM 1 in ensuring audit compliance with Auditing Standards (SA); and (3) KAP XY’s efforts to achieve and sustain audit quality across eight IAPI (2018) indicators. Finding reveal that all six SPM 1 elements have been implemented in a structured and documentable manner. Four elements – leadership responsibility, professional ethics and independence, client acceptance, and monitoring and remediation – operate fully effectively. Two elements – human resources and engagement execution – require further strengthening due to structural constraints inherent to sole-proprietorship firms, particularly the difficulty of maintaining EQR independence during peak season. All nine responders agreed with all statements across the eight audit quality indicators. Five key driving factors and five inhibiting factors were identified. The study concludes that firm scale does not preclude quality compliance, provided leadership commitment and internal mechanism function consistently and substantively.
Pengaruh Pengungkapan Esg, Cash Holding, dan Asset Growth Terhadap Nilai Perusahaan Sektor Energi di Bursa Efek Indonesia Jelita Rahelia; Murtanto Murtanto
Economic Reviews Journal Vol. 5 No. 3 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i3.1156

Abstract

This study aims to examine and obtain empirical evidence regarding the effect of Environmental, Social, and Governance (ESG) disclosure, cash holding, and asset growth on firm value. The theories underlying this research are Stakeholder Theory, Agency Theory, and Signaling Theory. The population in this study includes all energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period. The sample selection technique utilized purposive sampling, resulting in an initial sample of 57 companies with 228 observations. After screening for outliers, 38 extreme data points were removed, yielding a final analytical sample of 190 observations. The data analysis method employed panel data regression using EViews software. Based on the Chow test and Hausman test, the Fixed Effect Model (FEM) was selected as the most appropriate estimation model. The results show that Environmental, Social, and Governance (ESG) disclosure and Cash Holding have no effect on firm value. Meanwhile, Asset Growth has a positive effect on firm value. Simultaneously, all independent variables have the ability to explain variations in firm value by 96.58%. These findings are expected to assist investors, management, and regulators in assessing the relevance of sustainability disclosures as well as asset and cash management policies in the energy sector.
Pengaruh Literasi Keuangan Syariah, Pendapatan Dan Gaya Hidup Terhadap Minat Menabung di Bank Syariah pada Masyarakat Kecamatan Cibinong Kabupaten Bogor Muhamad Raihan; Faisal Faisal; Mia Hermaliana; Abdul Husenudin
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.v5i2.1167

Abstract

Financial planning is a factor that can lead a society into financial problems if not implemented properly, as it is the process of managing an individual's finances to achieve personal economic satisfaction. This study aims to determine the influence of Islamic financial literacy, income, and lifestyle on the interest in saving at Islamic banks among the community in Cibinong District, Bogor Regency. The research uses a quantitative method with 100 respondents selected through purposive sampling. Data were analyzed using multiple linear regression via SPSS. The results show that Islamic financial literacy and income have no significant effect on saving interest, while lifestyle has a positive and significant effect. Simultaneously, the three independent variables significantly influence saving interest, with an F-value of 92.033 > 2.70 and a significance level of 0.00 < 0.05.
Komunikasi Pemasaran dalam meningkatkan Penjualan pada Toko Outfit Branded Store (OBS) Anggita Hayatin Nufus; Siti Nursanti, Tri Susanto
Economic Reviews Journal Vol. 5 No. 3 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i3.1169

Abstract

The development of information technology and the increasing use of digital media have encouraged businesses to implement effective marketing communication strategies to increase sales. Outfit Branded Store (OBS) is a fashion retailer that sells branded clothing at affordable prices and utilizes various marketing communication channels in its operations. This study aims to determine the marketing communication strategies implemented by Outfit Branded Store (OBS) to increase sales, including advertising, personal selling, sales promotion, public relations and publicity, and direct marketing. This study used a qualitative descriptive method with data collection techniques including interviews, observation, and documentation. Informants in this study consisted of the store owner, employees, and customers of Outfit Branded Store (OBS). Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The results indicate that the marketing communication strategies implemented by Outfit Branded Store (OBS) have been quite effective in increasing sales. Advertising is carried out through social media such as Instagram, TikTok, and Facebook, as well as conventional media such as brochures and banners. Face-to-face sales are conducted by providing friendly service and comprehensive product information to customers. Sales promotions are conducted through discounts, vouchers, gifts, and special promotional programs. Public relations and publicity are built through good service and maintaining customer satisfaction, thus creating a positive store image. Meanwhile, direct marketing is conducted through personal communication with customers using social media and instant messaging applications. The implementation of various marketing communication strategies can increase market reach, attract consumer interest, build customer loyalty, and contribute to increased sales at the Outfit Branded Store (OBS).
Reaksi Pasar Modal Indonesia Sebelum dan Sesudah Pelantikan Presiden Prabowo-Gibran: Studi pada Return Saham Perusahaan Lq45 Atifah Zahra Dwi Lestari; Bintis Ti’anatud Diniati; Putri Elyana; Muhammad Khoirul Anwar
Economic Reviews Journal Vol. 5 No. 3 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i3.1171

Abstract

This study aims to analyze the Indonesian capital market's reaction to the inauguration of President Prabowo Subianto and Vice President Gibran Rakabuming Raka on October 20, 2024. Market reaction was measured using the Average Abnormal Return (AAR) and Average Trading Volume Activity (ATVA) of companies listed in the LQ45 index. This study employed a quantitative approach with the event study method. The data used were secondary data in the form of stock prices and trading volume of sample companies obtained from the Indonesia Stock Exchange and Yahoo Finance. The observation period was 14 days, namely seven days before and seven days after the inauguration. Data analysis techniques used included descriptive statistics, the Kolmogorov-Smirnov normality test, and hypothesis testing using the Paired Sample T-Test with the assistance of SPSS software. The results showed no significant difference in the Average Abnormal Return (AAR) before and after the inauguration of President Prabowo-Gibran with a significance value of 0.261. Furthermore, there was no significant difference in the Average Trading Volume Activity (ATVA) with a significance value of 0.704. These results indicate that the Indonesian capital market did not react significantly to the inauguration of President Prabowo-Gibran because information related to the event had been anticipated by investors beforehand.
Pemetaan Profil Risiko Keuangan Bank KBMI 4 yang Terdaftar di Bursa Efek Indonesia Periode 2021-2025 Dewi Juliana; Egi Drajat Abdul Jabar; Yoyo Sudaryo; Eko Djoko Prabowo
Economic Reviews Journal Vol. 5 No. 3 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i3.1179

Abstract

This study maps the financial risk profile of KBMI 4 banks listed on the Indonesia Stock Exchange over the 2021-2025 period. The sample consists of Bank Central Asia, Bank Rakyat Indonesia, Bank Mandiri, and Bank Negara Indonesia. This study applies a descriptive quantitative approach using secondary data from official annual reports, published financial statements, and financial highlights. The analyzed indicators include Gross Non-Performing Loan (NPL) as a proxy for credit risk, Loan to Deposit Ratio (LDR) as a proxy for liquidity risk, Capital Adequacy Ratio (CAR) as a proxy for capital resilience, and Return on Assets (ROA) as an indicator of earnings capacity to absorb risk. The findings show that the risk profiles across banks are heterogeneous. Bank Mandiri records the lowest average Gross NPL of 1.53%, while BRI records the highest average NPL of 3.05%. BCA shows the most conservative liquidity structure with an average LDR of 70.52% and the highest capital resilience with an average CAR of 28.02%. BNI demonstrates the strongest credit quality recovery, as its NPL declined from 3.70% in 2021 to 1.90% in 2025. The study contributes by providing a comparative descriptive risk map that complements regression-based banking studies.
Pengaruh Bauran Pemasaran Terhadap Keputusan Mahasiswa Memilih Fakultas Ekonomi dan Bisnis Universitas Internasional Semen Indonesia di Gresik Joko Pristiwanto; Nonni Yap; Djunaedi Djunaedi
Economic Reviews Journal Vol. 5 No. 3 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i3.1180

Abstract

This study analyzes the influence of the marketing mix on students’ decisions to choose the Faculty of Economics and Business at Semen Indonesia International University in Gresik. The marketing mix is focused on four main variables: product, price, place, and promotion. The study applies a quantitative approach by distributing questionnaires to students as respondents. Data are analyzed using descriptive statistics, validity and reliability tests, classical assumption testing, multiple linear regression, coefficient of determination, F-test, and t-test. The findings show that product, price, place, and promotion simultaneously have a significant influence on students’ choice decisions. Partially, product has a positive and significant effect, price has a significant effect with a negative direction, place has a positive and significant effect, while promotion does not have a significant effect. The Adjusted R Square value of 0.309 indicates that 30.9% of students’ choice decisions can be explained by the four marketing mix variables, while the remaining 69.1% is influenced by variables outside the model. These findings suggest that academic programs, cost suitability, campus accessibility, and promotional communication should be managed in an integrated manner to strengthen students’ confidence in choosing FEB UISI.