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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 143 Documents
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Capital Structure and Social Signaling: A Dual Mechanism Analysis of Tax Aggressiveness in Emerging Markets Tatemba, Happy; Prayanthi, Ika
Indonesian Journal Economic Review (IJER) Vol. 6 No. 2 (2026): June
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i2.764

Abstract

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. 
Analysis of the Effects of Risk Management and Knowledge Sharing on Supervisory Effectiveness Oktavio, Adrie; Wijaya, Verina; Soediro, Moses; Nugroho, Agustinus; Adityaji, Rizki; Kusumawidjaya, Erris
Indonesian Journal Economic Review (IJER) Vol. 6 No. 2 (2026): June
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i2.765

Abstract

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.
Compensation and Motivation as Determinant Bases of Employee Work Productivity Setyarto, Dwiatmodjo Budi; Syauqi, Ahmad; Octoviani, Aniza; Pebrianto; Awaludin, Dipa Teruna
Indonesian Journal Economic Review (IJER) Vol. 6 No. 2 (2026): June
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i2.766

Abstract

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. 
The Effect of Compensation, Knowledge Management, and Benefits on Employee Performance Djunaedi, Djunaedi; Awaludin, Dipa Teruna
Indonesian Journal Economic Review (IJER) Vol. 6 No. 2 (2026): June
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i2.767

Abstract

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.
The Effect of Financial Report Readability, Accounting Policy Consistency, Performance Reporting Pressure, And Information Asymmetry on the Earnings Quality of Public Companies Yahya, Mohammad Rizky; Putri, Juan Anastasia; Affandi, Muhammad Rispan; Durya, Ngurah Pandji Mertua Agung; Iskandar, Merissa Fermica Iskandar
Indonesian Journal Economic Review (IJER) Vol. 6 No. 2 (2026): June
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i2.768

Abstract

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. 
Asymmetric Impact of Public Service Digitalization on Local Economic Productivity Transformation in Rural Indonesia Shifa, Mutiara; Maryanti, Sri; Ariani, Dian; Durya, Ngurah Pandji Mertua Agung; Karyadi, Sugeng
Indonesian Journal Economic Review (IJER) Vol. 6 No. 2 (2026): June
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i2.769

Abstract

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.
The Influence of Product Quality and Customer Satisfaction on Customer Loyalty Wibowo, Sarwo Eddy; Effendy, Femmy; Sattar; Kurniati, Arni; Awaludin, Dipa Teruna
Indonesian Journal Economic Review (IJER) Vol. 6 No. 2 (2026): June
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i2.770

Abstract

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.
The Role of Job Satisfaction and Transformational Leadership on Organizational Culture Hartati, Sri; Rahmawati, Herni Utami; Budiastuti, Amin; Kartika, Rosalina Anindia Sari; Hasanah, Nurul
Indonesian Journal Economic Review (IJER) Vol. 6 No. 2 (2026): June
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i2.771

Abstract

This study explores the relationships between Job Satisfaction, Transformational Leadership, and Organizational Culture in private companies. By employing a quantitative research methodology, data was gathered from a sample of 105 employees through a purposive sampling technique to ensure a representative cross-section of the target population. The collected data were then analyzed using Partial Least Squares (PLS) regression, facilitated by SmartPLS version 3.29. The study's findings reveal that both Job Satisfaction and Transformational Leadership have a significant positive influence on the development of Organizational Culture within private sector organizations. Specifically, the results suggest that the role of leadership in shaping organizational values and fostering employee satisfaction plays a crucial part in strengthening the cultural foundation of a company. These insights emphasize that private companies should not solely focus on individual performance or leadership traits but also devote efforts to cultivating a robust organizational culture that aligns with the overall strategic objectives. The research provides valuable implications for companies seeking to enhance organizational performance by focusing on a more holistic approach to management and leadership development.
The Impact of Inflation and Government Expenditure on Economic Growth Moderated by Gross Domestic Product Putra, Ramadhani Kirana; Yeni, Afni; Harahap, Rifqah; Hamzah, Ramadhani; Munizu, Musran
Indonesian Journal Economic Review (IJER) Vol. 6 No. 2 (2026): June
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i2.779

Abstract

This study examines the effect of inflation and government expenditure on economic growth, with gross domestic product (GDP) as a moderating variable. Economic growth reflects the overall performance of a country’s economy and is influenced by macroeconomic conditions and fiscal policy. Inflation represents price stability, while government expenditure reflects policy efforts to stimulate economic activity and support development. A quantitative approach is applied using correlation and regression techniques through path analysis, supported by EViews 12 software. Secondary data in the form of annual observations were obtained from the Central Statistics Agency (BPS) for the period 2018–2025. The analysis focuses on identifying both direct effects and the moderating role of GDP in the relationship between variables. The results show that government expenditure has a positive and significant effect on economic growth, indicating its important role in encouraging economic performance. Inflation does not show a significant effect, suggesting relatively stable price conditions during the observed period. GDP strengthens the relationship between government expenditure and economic growth, while no moderating effect is found in the relationship between inflation and economic growth.
Infrastructure Development Planning Based on Local Potential to Increase Farmers Income: (Case Study Porang of Kindang Village, Kindang District, Bulukumba Regency) Asrul, Andi; Bado, Basri; Syafri, Muhammad; Imam Ma'ruf, Muhammad; Retno Dwi Hastuti, Diah
Indonesian Journal Economic Review (IJER) Vol. 6 No. 2 (2026): June
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i2.782

Abstract

This study aims to examine the infrastructure planning process based on local conditions and potential, the role of the village government in supporting the development of local porang potential, and the efforts of porang farmers to develop a value chain to increase their income in Kindang Village, Kindang Subdistrict, Bulukumba Regency. This study employs a descriptive qualitative method using a case study approach. Data were collected through interviews, observations, and documentation from 20 informants (village government officials, porang farmers, porang traders, and community leaders), as well as through document analysis of the village medium-term development plan (RPJMDes), the village development work plan (RKPDes), and the village fund budget (DDS). Thematic data analysis was conducted through data reduction, data presentation, and drawing conclusions. The results show that although planning has been carried out in a participatory manner through village meetings, its effectiveness remains limited. The main finding highlights that road quality, especially farm roads, is a key factor in optimizing the value chain and selling price of porang. Limited access increases distribution costs and weakens farmers’ bargaining position, so the economic potential has not been fully utilized. Therefore, strong synergy between participatory planning, strengthening the role of the village government, and infrastructure development oriented toward agricultural production needs is essential to sustainably improve farmers’ income.

Page 12 of 15 | Total Record : 143

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