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Contact Name
Dedi Junaedi
Contact Email
dedijunaedi@mes-bogor.com
Phone
+628118114379
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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
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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
Pengaruh Karakteristik Perusahaan dan Corporate Social Responsibility Terhadap Agresivitas Pajak pada Perusahaan Farmasi dan Kosmetika di BEI Tahun 2020-2024 Ni Luh Putu Krismayanti; I G.A. Desy Arlita
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.v5i3.1197

Abstract

This study aims to examine the influence of firm characteristics and corporate social responsibility on tax aggressiveness among pharmaceutical and cosmetic companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The study was conducted using financial reports from companies in the pharmaceutical and cosmetic sub-sectors; as the subjects are publicly listed issuers, the necessary financial data were accessible via the IDX. The study population consisted of pharmaceutical and cosmetic companies listed on the IDX between 2020 and 2024, with 22 companies recorded in the 2020 IDX annual statistics. A purposive sampling method was employed, resulting in a final sample of 20 companies. Secondary data—specifically the financial reports of listed pharmaceutical and cosmetic companies—were used for this study. Data collection involved secondary data gathering and a literature review. Data processing was performed using SPSS version 26 for Windows. Data analysis included classical assumption tests, multiple linear regression analysis, the F-test, and the t-test. The results indicate that: (1) profitability has a negative and insignificant effect on tax aggressiveness; (2) leverage has a positive and significant effect on tax aggressiveness; (3) audit quality has a positive and insignificant effect on tax aggressiveness; and (4) corporate social responsibility has a positive and insignificant effect on tax aggressiveness.
Literasi Keuangan Sosialisasi Keuangan Orang Tua Fear of Messing Out Perilaku Keuangan Mahasiswa Akunansi di Kota Batam Apriliadi Apriliadi; Mortigor Afrizal Purba
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.v5i3.1199

Abstract

This research aims to examine and analyze the influence of financial literacy, parental financial socialization, and fear of missing out (FoMO) on the financial behavior of accounting students in Batam City. The population in this study consists of accounting program students at various universities in Batam City. The sampling technique utilized a purposive sampling method with a total sample of 100 respondents. Data collection was conducted by distributing online questionnaires (Google Form) using a Likert scale. The data analysis method employed was multiple linear regression analysis, processed using SPSS version 25 software. The partial research results indicate that financial literacy has a positive and significant effect on financial behavior. Parental financial socialization also exerts a positive and significant influence on financial behavior. Furthermore, fear of missing out (FoMO) significantly and positively affects students' financial behavior. The coefficient of determination (Adjusted $R^2$) shows that the independent variables in this study explain 53.7% of the variance in financial behavior, while the remaining 46.3% is explained by other factors outside this research model.
Dari Media Sosial hingga Ingatan Konsumen: Peran Strategi Digital Marketing dalam Meningkatkan Kesadaran Merk UMKM Sate Bulayak Inaq Renah, Kecamatan Narmada Kabupaten Lombok Barat Ratu Marliana Ma’idah; Siti Atika Rahmi; Abdul Hafiz
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.v5i3.1214

Abstract

This research explores the role of digital marketing strategies in building brand awareness for the micro, small, and medium enterprise (MSME) Sate Bulayak Inaq Renah in Narmada District, West Lombok. The digital era has transformed promotional methods, pushing MSMEs to leverage online platforms to remain relevant and expand their customer base. However, many traditional culinary businesses still struggle to maximize these digital tools due to informal marketing approaches and limited strategic planning. This study employs a qualitative descriptive method, gathering data through in-depth interviews with business owners, staff, and consumers. The analysis reveals that Sate Bulayak Inaq Renah utilizes platforms like TikTok, Facebook, and WhatsApp to organically reach audiences. This digital exposure significantly enhances brand awareness, moving consumers from a state of unawareness to brand recall and eventually top-of-mind status. The findings suggest that while digital marketing is a powerful catalyst for visibility, sustained brand awareness relies heavily on product quality and authentic consumer engagement. The findings reveal that all four dimensions of digital marketing have been implemented, although they are not yet managed through a formalized strategy. These digital marketing activities have been shown to contribute to the movement of consumers from a state of being unaware of the brand toward achieving the top-of-mind level of brand awareness. However, the effectiveness of these strategies remains highly dependent on consistent product quality and the strength of personal relationships established between the business and its consumers. This study highlights that digital marketing in traditional culinary MSMEs functions as an accelerator rather than the sole determinant in developing sustainable brand awareness.