Indonesian Journal Economic Review (IJER)
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.
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<![CDATA[Predicting Indonesia's Manufacturing Exports in the RCEP Region: A Machine Learning Approach to the Gravity Model of Trade ]]>
<![CDATA[Budiman, Ilham Febri]]>;
<![CDATA[Annur, Nindyta Lutfia]]>;
<![CDATA[Monintja, Rachel Jenny]]>
<![CDATA[ Indonesian Journal Economic Review (IJER) Vol. 6 No. 2 (2026): June ]]>
Publisher : <![CDATA[Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI) ]]>
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DOI: 10.59431/ijer.v6i2.763
<![CDATA[This study evaluates the structural determinants of Indonesia's manufacturing exports to Regional Comprehensive Economic Partnership (RCEP) member countries from 2007 to 2024. By utilizing a machine learning approach through the Random Forest algorithm within the Knowledge Discovery in Databases framework, this research transcends the rigid linearity assumptions of traditional econometric models. The computational model demonstrates superior predictive precision, with the model’s accuracy reaching a score of 0.983. A specialized variable importance analysis reveals that economic similarity is the primary catalyst for export flows, thereby strongly confirming the Linder hypothesis regarding intra-industry trade. Furthermore, fundamental gravity model variables, namely economic distance, population size, and gross domestic product, remain highly significant in dictating bilateral trade volumes. Interestingly, the empirical results indicate that the implementation of the RCEP pact and the global pandemic shock possess negligible immediate impacts on the export volume. This anomaly suggests a substantial time lag effect, as domestic industrial supply chains require a considerably long adaptation period to optimally capitalize on tariff eliminations. Consequently, this paper recommends strategic policy interventions for fiscal and customs authorities. The government must synergize logistical infrastructure improvements with targeted industrial incentives, particularly the super tax deduction for research and development and the Import Facility for Export Purposes. These synchronized efforts are essential to reduce economic distance friction, enhance structural competitiveness, and transform Indonesia's participation in the RCEP agreement into tangible manufacturing trade creation.]]>
<![CDATA[The Impact of Digital Capability and Business Synergy on Digital Transformation ]]>
<![CDATA[Kespandiar, Tengku]]>;
<![CDATA[Ekasari, Silvia]]>;
<![CDATA[Antonio, Ferdi]]>;
<![CDATA[Hidayati, Heny]]>;
<![CDATA[Musdirwan]]>
<![CDATA[ Indonesian Journal Economic Review (IJER) Vol. 6 No. 2 (2026): June ]]>
Publisher : <![CDATA[Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI) ]]>
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DOI: 10.59431/ijer.v6i2.728
<![CDATA[This study examines the influence of digital capabilities and business synergy on digital transformation in higher education institutions facing rapid technological change. Universities are increasingly expected to adapt by strengthening their ability to use digital technologies while maintaining effective coordination across organizational units. Digital capabilities reflect the skills, knowledge, and readiness of institutions in utilizing technology, while business synergy refers to the alignment and collaboration among internal functions to support common goals. A total of ninety respondents from several universities were selected through purposive sampling, ensuring their relevance to digital practices and institutional development. The data were processed using Smart Partial Least Squares (Smart PLS) to evaluate the structural model and test the relationships between variables. The findings show that digital capabilities have a positive and significant effect on digital transformation. Business synergy also demonstrates a significant influence, indicating that coordinated efforts across departments support smoother implementation of digital initiatives. These results indicate that university performance in the digital era depends on the ability to strengthen technological competence and maintain strong internal collaboration. Institutions that are able to integrate both aspects tend to achieve more effective and sustainable transformation outcomes.]]>
<![CDATA[Empirical Study and Comprehensive Analysis of Customer Satisfaction Regarding Online Shopping Experience Quality ]]>
<![CDATA[Wibowo, Sarwo Eddy]]>;
<![CDATA[Dhamayanti, Sylvia Kartika]]>;
<![CDATA[Sobir, Obing Zaid]]>;
<![CDATA[Awaludin, Dipa Teruna]]>;
<![CDATA[Syauqi, Ahmad]]>
<![CDATA[ Indonesian Journal Economic Review (IJER) Vol. 6 No. 2 (2026): June ]]>
Publisher : <![CDATA[Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI) ]]>
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DOI: 10.59431/ijer.v6i2.740
<![CDATA[This study aims to analyze the impact of online shopping experience quality on customer satisfaction among e-commerce users. Data was obtained from 200 respondents through a five-point Likert scale questionnaire and interviews to enrich the explanation of the quantitative results. The instrument was developed through focus group discussions and validated by academics and e-commerce practitioners. The analysis was conducted using SPSS, including validity, reliability tests, and both simple and multiple linear regression. The results indicate that the quality of the online shopping experience significantly affects customer satisfaction, with a coefficient of determination of 0.63. Delivery speed and accuracy emerged as the most dominant factors (β = 0.56; p < 0.001), followed by customer service quality (β = 0.49; p < 0.01), website ease of use (β = 0.42; p < 0.01), and transaction security and payment methods (β = 0.32; p < 0.05). A total of 73% of respondents were satisfied to highly satisfied, with an average score of 4.2 on a 1-5 scale. The findings suggest that logistics performance, customer service responsiveness, interface design, and payment security are the primary factors contributing to customer satisfaction on e-commerce platforms.]]>
<![CDATA[Capital Structure and Social Signaling: A Dual Mechanism Analysis of Tax Aggressiveness in Emerging Markets ]]>
<![CDATA[Tatemba, Happy]]>;
<![CDATA[Prayanthi, Ika]]>
<![CDATA[ Indonesian Journal Economic Review (IJER) Vol. 6 No. 2 (2026): June ]]>
Publisher : <![CDATA[Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI) ]]>
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DOI: 10.59431/ijer.v6i2.764
<![CDATA[Purpose This research investigates the influence of capital structure and social signaling on corporate tax behavior, specifically testing the Monitoring Hypothesis and the Substitution Effect within the Indonesia Stock Exchange. Design and Methodology A quantitative explanatory design was employed, analyzing 85 observations from non financial companies. Data were retrieved from the Bloomberg Terminal and annual reports. The Generalized Linear Model (GLM) with a Gaussian distribution and identity link function was utilized to examine the causal relationships between the Debt to Equity Ratio (DER), Social Scores, and the Effective Tax Rate (ETR), while controlling for governance and innovation metrics. Findings Empirical Results demonstrate that DER has a significant positive effect on ETR, confirming that leverage serves as an effective external monitoring mechanism that reduces tax aggressiveness. Conversely, Social Scores exhibit a significant negative impact on ETR, supporting the Substitution Effect. This suggests firms utilize high social performance as a reputational shield to mask tax avoidance, validating the "CSR-Tax Paradox." Internal governance variables showed no significant influence. Originality and Value This study contributes to the literature by highlighting how external market signals such as leverage and social reputation that are more dominant drivers of tax behavior than internal oversight in emerging markets, providing regulators with new indicators for identifying tax risks. ]]>
<![CDATA[Analysis of the Effects of Risk Management and Knowledge Sharing on Supervisory Effectiveness ]]>
<![CDATA[Oktavio, Adrie]]>;
<![CDATA[Wijaya, Verina]]>;
<![CDATA[Soediro, Moses]]>;
<![CDATA[Nugroho, Agustinus]]>;
<![CDATA[Adityaji, Rizki]]>;
<![CDATA[Kusumawidjaya, Erris]]>
<![CDATA[ Indonesian Journal Economic Review (IJER) Vol. 6 No. 2 (2026): June ]]>
Publisher : <![CDATA[Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI) ]]>
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DOI: 10.59431/ijer.v6i2.765
<![CDATA[This study examines the effect of risk management and knowledge sharing on supervisory effectiveness at PT Ungaran Sari Garment III, Pringapus 7 Unit. A quantitative approach was applied using data collected from 100 employees selected through a structured sampling technique. The data were analyzed using multiple linear regression with a significance level of 5 percent. The findings show that risk management has a positive and significant effect on supervisory effectiveness, indicating that well-implemented risk identification, assessment, and control procedures support more effective supervision. Knowledge sharing also demonstrates a positive and significant influence, suggesting that the exchange of experience, skills, and work-related information among employees contributes to better coordination and monitoring processes. Simultaneously, both variables strengthen supervisory effectiveness, as reflected in the coefficient of determination (R²) of 51.9 percent, while the remaining variance is explained by other factors not examined in this study. These results are consistent with enterprise risk management and knowledge management perspectives, which emphasize alignment between organizational systems and employee interaction in achieving effective supervision.]]>
<![CDATA[Compensation and Motivation as Determinant Bases of Employee Work Productivity ]]>
<![CDATA[Setyarto, Dwiatmodjo Budi]]>;
<![CDATA[Syauqi, Ahmad]]>;
<![CDATA[Octoviani, Aniza]]>;
<![CDATA[Pebrianto]]>;
<![CDATA[Awaludin, Dipa Teruna]]>
<![CDATA[ Indonesian Journal Economic Review (IJER) Vol. 6 No. 2 (2026): June ]]>
Publisher : <![CDATA[Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI) ]]>
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DOI: 10.59431/ijer.v6i2.766
<![CDATA[The purpose of this research was to analyze and examine factors that may influence employee work productivity at CV Klaten Energy. These factors include compensation and motivation. This research employed a quantitative method with regression analysis. Data were collected using an online questionnaire distributed to CV Klaten Energy production employees. The research population consisted of 58 CV Klaten Energy production employees. The sample was saturated/census sampling. Data were analyzed using IBM SPSS version 26 and subjected to several tests, including validity, reliability, classical assumption testing, multiple linear regression analysis, and the coefficient of determination test. The results of this research indicate that compensation and motivation significantly influence employee productivity at CV Klaten Energy. Higher compensation and motivation provided by leaders can increase work productivity. ]]>
<![CDATA[The Effect of Compensation, Knowledge Management, and Benefits on Employee Performance ]]>
<![CDATA[Djunaedi, Djunaedi]]>;
<![CDATA[Awaludin, Dipa Teruna]]>
<![CDATA[ Indonesian Journal Economic Review (IJER) Vol. 6 No. 2 (2026): June ]]>
Publisher : <![CDATA[Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI) ]]>
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DOI: 10.59431/ijer.v6i2.767
<![CDATA[This study aimed to investigate the impact of compensation, knowledge management, benefits, and motivation on employee performance at BSI KC Pandanaran Semarang. The study targeted employees of BSI KC Pandanaran Semarang, with a total of 108 respondents participating in the research. A causal research design was employed, utilizing SPSS 26 software for instrument testing and descriptive analysis to assess the data. The results revealed that compensation, knowledge management, benefits, and motivation each have a significant influence on employee performance at BSI KC Pandanaran Semarang. These findings suggest that a well-structured compensation system, efficient knowledge management practices, attractive benefits, and high levels of motivation can enhance employee performance. The research provides valuable insights for management to design policies that foster a conducive environment for improving employee performance, ultimately benefiting the organization. Based on the outcomes, it is recommended that the company continuously review and improve these factors to sustain and enhance employee productivity and job satisfaction.]]>
<![CDATA[The Effect of Financial Report Readability, Accounting Policy Consistency, Performance Reporting Pressure, And Information Asymmetry on the Earnings Quality of Public Companies ]]>
<![CDATA[Yahya, Mohammad Rizky]]>;
<![CDATA[Putri, Juan Anastasia]]>;
<![CDATA[Affandi, Muhammad Rispan]]>;
<![CDATA[Durya, Ngurah Pandji Mertua Agung]]>;
<![CDATA[Iskandar, Merissa Fermica Iskandar]]>
<![CDATA[ Indonesian Journal Economic Review (IJER) Vol. 6 No. 2 (2026): June ]]>
Publisher : <![CDATA[Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI) ]]>
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DOI: 10.59431/ijer.v6i2.768
<![CDATA[This study examines the effect of financial report readability, accounting policy consistency, performance reporting pressure, and information asymmetry on the earnings quality of public companies. Earnings quality is a crucial indicator for investors and stakeholders because it reflects the extent to which reported earnings represent a firm’s true economic performance. Readable financial reports enhance transparency and reduce misunderstanding among users of financial statements. Accounting policy consistency ensures comparability and reliability of financial information across periods. Performance reporting pressure may encourage managerial opportunistic behavior, potentially reducing earnings quality. Meanwhile, information asymmetry arises when managers possess superior information compared to external stakeholders, which may increase earnings management practices. This study employs a quantitative research approach using secondary data obtained from publicly listed companies. The sample consists of 100 firm-year observations selected through purposive sampling. Data analysis was conducted using the Statistical Package for the Social Sciences (SPSS). The analytical techniques include descriptive statistics, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and hypothesis testing. The results indicate that financial report readability and accounting policy consistency have a positive and significant effect on earnings quality. Conversely, performance reporting pressure and information asymmetry have a negative and significant effect on earnings quality. Simultaneously, all independent variables significantly influence earnings quality. These findings suggest that improving transparency and consistency in financial reporting while reducing excessive performance pressure and information asymmetry can enhance the quality of corporate earnings. This study contributes to financial accounting literature and provides practical implications for regulators, managers, and investors. ]]>
<![CDATA[Asymmetric Impact of Public Service Digitalization on Local Economic Productivity Transformation in Rural Indonesia ]]>
<![CDATA[Shifa, Mutiara]]>;
<![CDATA[Maryanti, Sri]]>;
<![CDATA[Ariani, Dian]]>;
<![CDATA[Durya, Ngurah Pandji Mertua Agung]]>;
<![CDATA[Karyadi, Sugeng]]>
<![CDATA[ Indonesian Journal Economic Review (IJER) Vol. 6 No. 2 (2026): June ]]>
Publisher : <![CDATA[Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI) ]]>
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DOI: 10.59431/ijer.v6i2.769
<![CDATA[This study examines the asymmetric impact of public service digitalization on the transformation of local economic productivity in rural areas of Indonesia. Digitalization of public services is expected to improve efficiency, accessibility, and transparency; however, its benefits are not always evenly distributed across regions and communities. Using a quantitative approach, this research analyzes how variations in digital access, digital service utilization, institutional capacity, and human capital shape local economic productivity outcomes. Primary data were collected through a structured questionnaire from 100 respondents representing rural micro-entrepreneurs, community leaders, and local public service users. Data were analyzed using SPSS with multiple linear regression techniques. The results indicate that public service digitalization has a significant positive effect on local economic productivity, but the magnitude of its impact differs depending on digital literacy levels and infrastructure readiness. Digital access and service utilization significantly enhance productivity, while institutional capacity strengthens the effectiveness of digital transformation. Conversely, limited human capital creates an asymmetric effect, constraining productivity gains in less-prepared rural areas. Simultaneous testing confirms that all independent variables collectively influence local economic productivity. These findings highlight that digital transformation in rural public services must be accompanied by inclusive capacity-building policies to avoid widening productivity gaps. The study contributes to the literature on digital governance and rural economic development by providing empirical evidence from a developing country context.]]>
<![CDATA[The Influence of Product Quality and Customer Satisfaction on Customer Loyalty ]]>
<![CDATA[Wibowo, Sarwo Eddy]]>;
<![CDATA[Effendy, Femmy]]>;
<![CDATA[Sattar]]>;
<![CDATA[Kurniati, Arni]]>;
<![CDATA[Awaludin, Dipa Teruna]]>
<![CDATA[ Indonesian Journal Economic Review (IJER) Vol. 6 No. 2 (2026): June ]]>
Publisher : <![CDATA[Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI) ]]>
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DOI: 10.59431/ijer.v6i2.770
<![CDATA[This research aims to examine and test the effect of product quality and customer satisfaction on customer loyalty at the Binama Tlogosari Semarang Sharia Cooperative. A quantitative approach was applied using multiple regression analysis to measure the relationship between variables. The sampling technique used accidental sampling, involving 73 respondents selected from cooperative customers. Data were collected through structured questionnaires and processed using IBM SPSS version 26 to ensure accurate and reliable results. The findings show that product quality has a positive and significant effect on customer loyalty. Customer satisfaction also demonstrates a positive and significant influence on loyalty. High product quality tends to build customer trust, while satisfaction encourages repeat transactions and long-term commitment. Both factors play an important role in maintaining stable relationships between customers and the cooperative. From a managerial perspective, maintaining consistent product standards and improving service quality are essential steps to sustain customer loyalty. Regular evaluation of customer perceptions and expectations is also necessary to support continuous improvement. Strong performance in these areas is expected to strengthen competitiveness and support the sustainability of the cooperative.]]>
