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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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Evaluating the Management Effectiveness of Free Nutritious Meal Program Funding: Program Managers' Perspectives at SPPG Muko Dayah Nuzula, Sifa; Zahriatul Aini
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.v6i2.783

Abstract

This study explores program managers' perceptions of fund management effectiveness for the Free Nutritious Meal Program (MBG) in Pidie Jaya. The findings reveal that fund management is perceived as effective, driven by a clear understanding of objectives, regulatory compliance, and functional internal oversight. Despite administrative challenges such as disbursement delays, program stability is maintained through adaptive internal coordination and field-level discretion. Theoretically, this research reinforces the Street-Level Bureaucracy framework, demonstrating that the adaptive capacity of implementers is crucial for localizing national policies. Practically, it suggests that central authorities must synchronize budget schedules with regional operational cycles to prevent liquidity constraints. These insights provide a foundation for future longitudinal studies on the maturation of new public service administrative systems.
Analyzing the Liquidity and Solvency of the Cement Industry in the Indonesian Market: Financial Challenges and Prospects Susilowati, Susilowati; Yulianti, Erni; Putra, Robby Rahadi
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.v6i2.784

Abstract

This study analyzes the liquidity and solvency of cement companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2025 period. The primary focus of the research is to identify the influence of financial ratios on the performance of cement companies, with particular attention to how liquidity and solvency ratios affect corporate stability and competitiveness in a highly competitive market. The study employs a descriptive quantitative approach, using secondary data collected from annual financial reports. The variables analyzed include liquidity ratios (Current Ratio and Quick Ratio), solvency ratios (Debt to Equity Ratio and Interest Coverage Ratio), and profitability ratios (Return on Assets and Return on Equity) as indicators of financial performance. The findings indicate that companies with strong liquidity and solvency ratios tend to maintain stable performance despite facing economic uncertainty. This study provides recommendations for cement companies to improve the management of financial ratios in order to strengthen their market position and ensure long-term operational sustainability.
The Influence of Service and Product Quality on Customer Satisfaction (A Case Study at Geprek Mas Boy Pagar Alam, Rajabasa District, Bandar Lampung City) Ricardo, Rico; Alam, Iskandar Ali
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.v6i2.785

Abstract

In fulfilling human needs and responding to the competitive challenges of business activities, a well-directed and targeted market segmentation innovation is required. This can be achieved by implementing a carefully planned marketing mix strategy covering aspects of product, service, distribution, and promotion. Business potential in product marketing is always influenced by surrounding external factors and conditions. In this case, the phenomenon occurring at Geprek Mas Boy is the inadequate service provided to consumers, while the quality of the products served has still received negative evaluations from several customers. This is reflected in the Google ratings received by Geprek Mas Boy, which scored 3.8 out of 5.0. This study involved 63 respondents who completed the questionnaire. The results of this research are: 1) SPSS testing showed that the t-count value for service quality was 0.745 with a significance probability of 0.459. 2) SPSS testing showed that the t-count value for product quality was 4.598 with a significance probability of 0.001. This means that both variables have a positive and significant effect on customer satisfaction.
Adoption of Certified Seeds by Farmers: A Perspective from the Theory of Trying Patiro, Shine Pintor Siolemba; Damayanti, Prisila; Rekarti, Endi
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.v6i2.791

Abstract

This study aims to analyze the adoption of certified seeds by farmers using the perspective of the Theory of Trying. The study is motivated by the importance of using certified seeds to improve productivity and sustainability in the agricultural sector; however, adoption rates vary among farmers. The research involves 473 farmers who are members of farmer groups and are located in the provinces of Banten, West Java, Central Java, and East Java. A purposive sampling technique was used to select participants. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling (SEM) to test the relationships between variables in the research model. The results show that all hypotheses were significantly supported, indicating that constructs in the Theory of Trying, such as attitude toward the process of trying, subjective norms, attitude toward the success of trying, attitude toward the failure of trying, and attitude toward trying behavior, play an important role in encouraging the intention and behavior of farmers to adopt certified seeds. These findings provide theoretical implications for the development of adoption behavior models for agricultural technology and practical implications for governments and stakeholders in designing more effective policies and programs to increase the use of certified seeds among farmers.
Readiness of Prospective Teachers in Facing the Society 5.0 Era: A Study of Primary School Teacher Education Students at Universitas Muhammadiyah Prof. Dr. Hamka Desak Made Darmawati; Nur Busyra; Muhamad Alimudin
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.v6i2.788

Abstract

The rapid advancement of digital technology in the Society 5.0 era necessitates the preparation of prospective teachers who are capable of integrating technological innovation with human-centered educational values. This study aims to analyze the readiness of prospective teachers in facing the challenges of Society 5.0, focusing on students of the Primary School Teacher Education Program (PGSD) at the Faculty of Teacher Training and Education, Universitas Muhammadiyah Prof. Dr. Hamka. Employing a quantitative approach with a descriptive survey design, data were collected through structured questionnaires distributed to undergraduate students. The instrument measured dimensions of readiness, including technological competence, pedagogical competence, professional competence, digital literacy, 21st-century skills, and humanistic values. The collected data were analyzed using descriptive statistics and inferential analysis with the assistance of Statistical Package for the Social Sciences (SPSS). The findings reveal that prospective teachers demonstrate a very high level of readiness to face the Society 5.0 era. Technological competence and digital literacy were identified as significant contributors to teacher preparedness. These results indicate that teacher education programs play a crucial role in equipping future educators with the competencies required to adapt to digital transformation while maintaining ethical and professional standards. The study contributes to the theoretical development of teacher readiness and provides practical implications for curriculum innovation and policy formulation in higher education.
The Effect of Solvency and Profitability on Firm Value with Dividend Policy as a Moderating Variable in the Infrastructure Sector for the Period 2020–2024 Ismi Indrian; Krisdiana
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.v6i2.797

Abstract

This study aims to analyze the impact of solvency and profitability on firm value, with dividend policy as a moderating variable, among infrastructure sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Solvency is measured using the Debt to Equity Ratio (DER), profitability using Return on Equity (ROE), firm value using Price to Book Value (PBV), and dividend policy using the Dividend Payout Ratio (DPR). This study employs a quantitative approach using the Moderated Regression Analysis (MRA) method. The research data was sourced from the companies’ annual financial reports, and 18 companies were selected through purposive sampling, resulting in 90 observations. The results indicate that, partially, the DER does not have a significant effect on PBV with a coefficient of -0.002 and a significance level of 0.550 > 0.05. ROE also does not have a significant effect on PBV with a coefficient of 0.254 and a significance level of 0.548 > 0.05. Meanwhile, DPR has a negative and significant effect on PBV with a coefficient of -0.676 and a significance level of 0.008 < 0.05. The interaction results indicate that DER×DPR has a significant positive effect on PBV with a significance level of 0.002 < 0.05, and ROE×DPR also has a significant positive effect on PBV with a significance level of 0.000 < 0.05. These findings suggest that dividend policy moderates the effects of solvency and profitability on firm value in the infrastructure sector.
Factors Influencing Sustainable Tax Lailatun Nafisa; Ida Harahap; Muhammad Rispan Affandi; Erawati Kartika; Yulistina
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.v6i2.800

Abstract

This study examines the effect of leverage and profitability on sustainable tax, using the effective tax rate (ETR) as a proxy for manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2025. This study employs a quantitative research approach using secondary data obtained from manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2025. The sample consists of 310 observations of publicly listed manufacturing companies on the IDX, selected through purposive sampling. Data analysis was performed using SPSS®26. Analytical techniques included descriptive statistics, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and hypothesis testing. Partial results indicate that leverage and profitability influence sustainable tax, using the effective tax rate (ETR) as a proxy, in manufacturing companies listed on the Indonesia Stock Exchange in 2021-2025. Simultaneously, leverage and profitability influence sustainable tax, using the effective tax rate (ETR) as a proxy, in manufacturing companies listed on the Indonesia Stock Exchange in 2021-2025. This study contributes to the accounting literature and provides practical implications for regulators, managers, and investors.
Assessing the Impact of Job Promotion on Employee Performance: Evidence from Deposit Banks in Indonesia Bagus Dirgantoro; Ari Widi Prakasa; Gusti Kade Birawan
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.v6i2.801

Abstract

This study examines the effect of job promotion on employee performance in the Indonesian banking sector. A quantitative approach was applied through questionnaires distributed to 100 employees who had received promotions within the last one to three years. Respondents were drawn from Bank Negara Indonesia (BNI), Bank Rakyat Indonesia (BRI), Bank Mandiri, and Bank Central Asia (BCA). Employee performance was evaluated through three indicators: work productivity, job satisfaction, and organizational commitment. The findings indicate that job promotion has a positive effect on employee productivity, job satisfaction, and organizational loyalty. Employees who received promotions tended to demonstrate stronger work motivation and greater organizational attachment after occupying higher positions. The study also found that employee readiness and managerial support influenced the effectiveness of promotion policies in improving work performance. Fair and transparent promotion practices were associated with higher employee morale and stronger relationships between employees and the organization. These findings may assist banking management in developing promotion systems that are more objective, measurable, and aligned with employee performance improvement.
The Effect of Audit Tenure, Auditor Switching on Audit Quality in Non-Financial Companies Erlangga Setyawan; Rita Nurnaningsih; Tri Widyastuti Ningsih; Diah Hari; Dipa Teruna Awaludin
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.v6i2.802

Abstract

This study aims to examine the effect of auditor tenure and auditor turnover on audit quality in non-financial companies listed on the Indonesia Stock Exchange. Audit quality has become a critical issue in maintaining the credibility of financial reports, particularly in the context of an increasingly complex business environment and the rapid development of digital audit technology. Auditor tenure and auditor turnover are structural factors that can influence auditor independence and competence, while digital audit tools represent technological adaptations in audit practice. This study adopted a quantitative approach using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS software. The sample consisted of 100 non-financial companies listed on the Indonesia Stock Exchange, selected through purposive sampling. Data were obtained from annual reports and financial statements. The analysis included evaluation of the outer model (convergent validity, discriminant validity, and reliability) and the inner model (path coefficients, R-square, and bootstrapping significance tests). The findings show that auditor tenure significantly influences audit quality in non-financial companies listed on the Indonesia Stock Exchange, indicating that a longer auditor-client relationship improves the auditor's understanding of company characteristics. Auditor turnover also significantly impacts audit quality in non-financial companies listed on the Indonesia Stock Exchange, highlighting the importance of maintaining independence through auditor rotation. This study contributes to the auditing literature by integrating technology variables into audit quality analysis and provides practical implications for auditors and regulators.
An Analysis of the Role of Fiscal Policy in Controlling CO2 Emissions in the Industrial Sector in Indonesia Viola Novaryca; Nayla Desviona; Lizabeth Sari Dewi; Asramid Yasin
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.v6i2.803

Abstract

Climate change and the growing dependence on fossil fuels have intensified the challenge of aligning Indonesia’s industrial development with its emission reduction commitments. This study analyzes the role of fiscal policy in controlling CO₂ emissions in Indonesia’s industrial sector during the period 2010–2023, with a particular focus on three fiscal instruments: carbon taxation, fossil fuel subsidies, and government expenditure on the energy and environmental sectors. Using a descriptive-analytical approach based on secondary time-series data from national greenhouse gas inventories, state budget documents, government reports, and international energy publications, this study compares the dynamics of industrial CO₂ emissions with the development of fiscal policy instruments. The findings show that industrial CO₂ emissions generally increased throughout the observation period, with a temporary decline during the COVID-19 pandemic and a sharp rebound in 2022–2023. This increase was closely associated with the expansion of energy-intensive industries and the continued reliance on coal-based energy, particularly in manufacturing and mineral processing activities. Fiscal policy has not yet provided a coherent emission-control signal. Carbon tax implementation remained limited and has not directly affected the manufacturing sector, while fossil fuel subsidies continued to create price distortions that weakened incentives for energy efficiency and renewable energy adoption. At the same time, government spending on environmental and renewable energy programs remained relatively small compared with the scale of fossil fuel subsidies. This study concludes that Indonesia’s fiscal policy still operates in two opposing directions: supporting emission reduction through carbon pricing and green expenditure, while simultaneously sustaining carbon-intensive industrial activity through energy subsidies. Strengthening fiscal coherence is therefore essential to align industrial growth with Indonesia’s low-carbon transition agenda.

Page 13 of 15 | Total Record : 143

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