cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Muhammad Wali
Contact Email
journal@msti-indonesia.com
Phone
+6285277777449
Journal Mail Official
ijer@msti-indonesia.com
Editorial Address
Jln. T.Nyak Arief No. 166 Jeulingke, Kota Banda Aceh, Provinsi Aceh.
Location
Kota banda aceh,
Aceh
INDONESIA
Indonesian Journal Economic Review (IJER)
Published by Lembaga Mitra Solusi Teknologi Informasi
ISSN : 28082176     EISSN : 28081129     DOI : https://doi.org/10.35870/ijer
Core Subject : Economy,
Economics, Econometrics & Finance
Indonesian Journal Economic Review with published by Research Division Lembaga Mitra Solusi Teknologi Informasi. This journal covers fields such as People Knowledge and Management, Operations and Performance Management, Business Risk, Finance and Accounting, Entrepreneurship, Strategic Business, Strategic Marketing, and Decision Making and Negotiation. This journal is a peer reviewed online journal dedicated to high-quality research publications focused on research and implementation.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 29 Documents
 1   2   3 
Search results for , issue "Vol. 6 No. 1 (2026): March" : 29 Documents clear
Analysis of the Land and Building Tax Collection Process at the Regional Revenue Agency of North Tapanuli Regency H. Tambunan, Bonifasius; Gurning, Yoga Xaferius; Limbong, Bunga Avrilia Ebena; Simaremare, Risno; Pasaribu, Eunike
Indonesian Journal Economic Review (IJER) Vol. 6 No. 1 (2026): March
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i1.703

Abstract

Land and Building Tax (PBB) is one of the main sources of Local Revenue (PAD), playing a significant role in supporting regional fiscal independence. The effectiveness of PBB collection is crucial in determining the ability of local governments to finance development and public services. This study aims to analyze the PBB collection process conducted by the Regional Revenue Agency (BAPENDA) of North Tapanuli Regency, identify the challenges faced, and evaluate efforts to improve taxpayer compliance. The research method uses a qualitative descriptive approach with primary data obtained through direct observation during the Field Work Practice (PKL) activities, as well as secondary data in the form of agency documents and relevant literature. The results of the study show that PBB collection is carried out through administrative billing via the issuance and distribution of Tax Due Notice (SPPT) and field collection efforts targeting delinquent taxpayers. Major obstacles include low taxpayer awareness and understanding, geographical constraints, and limited resources. Improvement efforts include socialization activities, intensification of field collection, and the use of digital payment systems such as QRIS. This study is expected to contribute practically to improving the effectiveness of local tax management.
Determinants of Purchasing Decisions for the Erigo Brand on the Shopee Application Laksono, Rudi; Maulana, Fikri
Indonesian Journal Economic Review (IJER) Vol. 6 No. 1 (2026): March
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i1.712

Abstract

This study aims to describe and analyze the effect of price and product quality on purchasing decisions of Erigo fashion products on the Shopee application, both partially and simultaneously. This research employed a survey approach using descriptive and quantitative methods. Data were collected through questionnaires distributed to 50 students of the Institut Bisnis dan Informatika Kosgoro 1957 and analyzed using SPSS version 26. The validity test results indicate that all questionnaire items have Corrected Item–Total Correlation (CITC) values above 0.30, while the reliability test results show that the Cronbach’s Alpha values for all variables are greater than 0.60, indicating that the research instruments are valid and reliable. Descriptive analysis results show that the price variable has the highest score of 211, reflected by the discount or promotion dimension with the indicator of discounted price and promotion. The product quality variable also records the highest score of 211, reflected by the feature dimension with the indicator of features that facilitate ease of use, while the lowest score is found in the durability indicator at 181. For the purchasing decision variable, the highest score of 218 is reflected by the information search dimension with the indicator of pre-purchase information-seeking activity. Hypothesis testing results reveal that price has a positive and significant effect on purchasing decisions, as indicated by a t-value of 6.099, which is greater than the t-table value of 2.012. Product quality also shows a positive and significant effect with a t-value of 2.256, which is greater than the t-table value of 2.012. Simultaneously, price and product quality have a significant effect on purchasing decisions, as indicated by an F-value of 112.410, which is greater than the F-table value of 3.20, and a coefficient of determination (R²) of 0.845, meaning that 84.5% of the variation in purchasing decisions can be explained by price and product quality. Therefore, the purchasing decisions of students toward Erigo products on Shopee are primarily influenced by competitive pricing through promotional programs and product quality reflected in ease-of-use features, although product durability still needs improvement.
The Effect of Corporate Risk Disclosure, Company Size, Leverage, And Financial Expertise of The Board of Commissioners On Financial Performance Ayu Permatasari, Dania; Marina, Anna; Sa’diyah, Halimatus
Indonesian Journal Economic Review (IJER) Vol. 6 No. 1 (2026): March
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i1.688

Abstract

This study aimed to determine the effect of corporate risk disclosure, company size, leverage, and the board of commissioners’ financial expertise on financial performance. The corporate risk disclosure variable is measured using a 37-item risk disclosure index. The company size variable calculation used the natural logarithm of total assets. The leverage variable measurement used the total debt-to-equity ratio. The board of commissioners’ financial expertise variable is measured using the proportion of board of commissioners with financial expertise to the total board of commissioners, while the financial performance variable is measured using return on equity (ROE). This research is quantitative, using panel data and analyzed using SPSS 26 software. The sampling technique used was purposive sampling, with mining companies listed on the Indonesia Stock Exchange (IDX) in 2020-2024 as the sample. The sample used in this study was 25 companies. The results of this study indicate that (1) there is a positive and insignificant effect of Financial Corporate Risk Disclosure on Financial Performance. (2) There is a positive and insignificant effect of Company Size on Financial Performance. (3) There is a positive and insignificant effect of Leverage on Financial Performance. (4) There is a positive and significant effect of the Financial Expertise of the Board of Commissioners on Financial Performance. (5) There is a simultaneous effect of Corporate Risk Disclosure, Company Size, Leverage, and Financial Expertise of the Board of Commissioners on Financial Performance.
Analysis of Cost, Income, and Feasibility of Areca Nut Seed Breeding Farming Business, Betara District, Tanjung Jabung Barat Regency Hamid, Faisal; Achmad, Erni; Bahri, Zainul; Umiyati, Etik; Nurhayani; Zamzami; Hodijah, Siti
Indonesian Journal Economic Review (IJER) Vol. 6 No. 1 (2026): March
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i1.722

Abstract

Indonesia is the ruler of areca nut exports in the world and 40% of Indonesia's total areca nut exports come from Jambi. The research was focus by Jambi’s strategic role in national areca nut production and exports, alongside persistent constraints in the upstream subsystem of agribusiness especially limited capital, production-cost variability, and uneven breeder capacity to consistently meet certification standards. A survey based descriptive quantitative approach was employed. Primary data were collected through structured interviews using questionnaires from three purposively selected certified breeders (from five existing units) who met the criteria of business ownership, a minimum of two years of operation, and active participation in certification. Secondary data were sourced from BPS and relevant provincial agencies. Analysis focused on fixed and variable cost components, total revenue, farm income (TR–TC), and feasibility using the Revenue–Cost (R/C) ratio. Results show that the average total production cost reached Rp 183,266,666/year, comprising seeding costs of Rp 71,889,427 and nursery costs of Rp 111,377,239. Average total revenue was Rp 692,156,067/year, generating an average income of Rp 508,889,401/year (= Rp 42,407,450/month). The mean R/C ratio was 3.5, indicating financial feasibility (R/C > 1). However, substantial income disparities among breeders suggest that scale, managerial capability, and cost control critically determine profitability. Strengthening cost efficiency, optimizing nursery land (including yard-based expansion), and improving compliance support for certification are recommended to enhance sustainability.
Influence of Leadership Style and Work Culture on Organizational Performance Through Work Motivation at BNN RI Hastuti, Yuli Tri; Samosir, Partogi
Indonesian Journal Economic Review (IJER) Vol. 6 No. 1 (2026): March
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i1.724

Abstract

This study examines the influence of leadership style and work culture on organizational performance at the Badan Narkotika Nasional Republik Indonesia (BNN RI), with work motivation as a mediating variable. Although BNN RI has demonstrated significant operational achievements in narcotics enforcement, internal organizational dynamics such as leadership rotation, cultural alignment, and fluctuating employee motivation may affect long-term institutional performance. This research adopts a quantitative explanatory design using survey data collected from 93 civil servants at the BNN RI headquarters, selected through simple random sampling. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to evaluate both measurement and structural models. The results indicate that leadership style has a positive and significant direct effect on organizational performance and work motivation. Work culture significantly influences work motivation but does not directly affect organizational performance. Work motivation has a positive and significant impact on organizational performance; however, it does not mediate the relationship between leadership style or work culture and organizational performance. The model demonstrates moderate explanatory power, indicating that other variables beyond the proposed model also contribute to performance outcomes. These findings suggest that strengthening leadership quality and fostering a constructive work culture are critical for enhancing organizational performance in public sector institutions, particularly within law enforcement agencies operating in complex and high-risk environments.
The Influence Of Work Allowances, Work Discipline, And Work Motivation On The Performance Of ASN PTUN Jakarta David; Subagja, Iwan Kurniawan; Rejeki, Dewi
Indonesian Journal Economic Review (IJER) Vol. 6 No. 1 (2026): March
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i1.725

Abstract

To determine the Influence of Performance Allowance and Work Discipline on the Performance of Civil Servants of the Jakarta State Administrative Court Through Work Motivation. This study uses quantitative research with a descriptive approach. This research was conducted at the Jakarta State Administrative Court office on Jalan A. Sentra Primer Baru Timur, Pulo Gebang, East Jakarta City, DKI Jakarta Province. The population in this study was all Civil Servants at the Jakarta State Administrative Court, namely 57 respondents. The sample in this study was taken using a saturated sampling technique. The results are in the form of the Influence of Performance Allowance and Work Discipline on the Performance of Civil Servants of the Jakarta State Administrative Court Through Work Motivation.
A SWOT Analysis on Business Development of Perumda Barinas to Optimize Regional Original Income and the Community Economy Jalaluddin; Rahmania, Nurul
Indonesian Journal Economic Review (IJER) Vol. 6 No. 1 (2026): March
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i1.726

Abstract

Regional Public Companies (Perumda) have a strategic role in supporting regional original income and community economic development. One of the Perumda operating in West Sumbawa Regency (KSB) is Perumda Bariri Aneka Usaha (Barinas). Perumda Barinas KSB is experiencing a multidimensional crisis characterized by directors never completing their terms of office, the absence of a standard corporate organizational structure, non-functioning management systems, and the lack of Good Corporate Governance (GCG) implementation. This study aims to analyze the internal-external conditions, determine the strategic position, and formulate development strategies for Perumda Barinas. A qualitative approach with a case study method was employed through in-depth interviews with 12 informants (local government officials, former directors, supervisory board members, employees, and partners) and SWOT weighting questionnaires distributed to 15 respondents. The identification results revealed three strengths (full regional ownership, substantial assets, broad business scope) and nine dominant weaknesses (leadership crisis, absence of a standard structure, GCG not yet implemented). External factors include five opportunities (natural resource potential, workforce, industrial zone-smelter, presence of private companies, population growth) and three threats (negative stigma, unhealthy competition, political dynamics). The SWOT analysis yielded an IFAS score of -0.41 and an EFAS score of 0.63, placing Perumda Barinas in Quadrant IV (Turnaround Strategy). The strategies are formulated in three stages: short-term (0-6 months) stabilization through the recruitment of definitive directors and a forensic audit; medium-term (6-18 months) GCG implementation and strategic partnerships; long-term (18-36 months) business expansion in logistics and agriculture. The practical implication is that the Regional Government needs to immediately undertake organizational restructuring and capital injection. The research is limited to a single case study where the SWOT weights depend on the perceptions of the informants.
Transparency, Algorithmic Fairness, and Employee Performance in AI-Based HR: The Moderating Role of Trust in Management Irvan, Muhammad; Syahroni, Bachrudin; Mahadianto, Moh. Yudi
Indonesian Journal Economic Review (IJER) Vol. 6 No. 1 (2026): March
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i1.729

Abstract

This study examines how perceived transparency and algorithmic fairness in AI-based human resource (HR) practices relate to employee performance, and whether trust in management moderates these relationships. Data were collected through a quantitative cross-sectional survey of 152 employees from Indonesian service organizations using AI-enabled tools in HR decision processes, and analyzed using partial least squares structural equation modeling (PLS-SEM) with bootstrapping. The results show that perceived algorithmic fairness and trust in management have positive and significant relationships with employee performance, whereas perceived transparency does not have a significant direct effect. Trust in management also strengthens the positive relationship between perceived algorithmic fairness and employee performance, but does not significantly moderate the relationship between perceived transparency and employee performance. These findings suggest that organizations seeking performance benefits from AI-based HR should prioritize fairness governance and trust-building managerial practices, while designing transparency as meaningful, employee-relevant explanations rather than merely technical disclosure.
The Effect Of Digital Marketing And Product Quality On Loyalty Through Customer Satisfaction In Chicken Noodle Business Hidayah, Puput Nur; Razak, Ismail; Samosir, Partogi S
Indonesian Journal Economic Review (IJER) Vol. 6 No. 1 (2026): March
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i1.730

Abstract

To determine the effect of digital marketing and product quality on loyalty through customer satisfaction of chicken noodle business. Based on the research objectives, this research is explanatory through hypothesis testing to examine the causal relationship between digital marketing variables, product quality, with customer satisfaction and loyalty. The data used in this study are primary data by conducting a survey by distributing questionnaires to mie ayam kota customers. The data analysis method used is descriptive analysis and path analysis. The results are in the form of the effect of digital marketing and product quality on loyalty through customer satisfaction of chicken noodle business.
Hybrid Work Systems, Work Flexibility On Employees' Work-Life Balance Mediated By Organizational Support In Research And Innovation Agencies Revy, Fajar; Suharto; Hari, Muhammad
Indonesian Journal Economic Review (IJER) Vol. 6 No. 1 (2026): March
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i1.731

Abstract

To find out the existence of a hybrid work system, work flexibility on employees' work-life balance mediated by organizational support in research and innovation institutions. This study was conducted during the period 2025, with a focus on data and information collected over a period of 3-6 months. To get a comprehensive understanding about the implementation of the work hybrid system at brin impact from the implementation of efficiency programs budget. The results are in the form of a summarized main thing findings that is obtained based on the results of data analysis and discussion that has been described in the previous chapters. Compilation conclusion referring to the research goal and formulation of the problem set, so able to give the whole picture about the answer to the research problem.

Page 1 of 3 | Total Record : 29

 1   2   3 

Filter by Year

2026 2026


Reset
Filter By Issues
All Issue Vol. 6 No. 2 (2026): June Vol. 6 No. 1 (2026): March Vol. 5 No. 2 (2025): October Vol. 5 No. 1 (2025): April Vol. 4 No. 2 (2024): October Vol. 4 No. 1 (2024): April Vol. 3 No. 2 (2023): October Vol. 3 No. 1 (2023): April Vol. 2 No. 2 (2022): October Vol. 2 No. 1 (2022): April Vol. 1 No. 2 (2021): August Vol. 1 No. 1 (2021): April More Issue