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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 185 Documents
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The Effect of Training and Work Discipline on Employee Performance in Manufacturing Companies Maulana Arief Rachman Hakim; Yuni Pratikno
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.v6i2.864

Abstract

The study aims to examine and analyze the effect of training and work discipline on employee performance in a manufacturing company. A quantitative descriptive approach was applied, with a saturated sampling technique involving all 43 employees as respondents. Data were collected through questionnaires, observation, and documentation. The collected data were processed using SPSS and analyzed with multiple linear regression. The findings show that training has a significant positive effect on employee performance, as indicated by the t-count value, which is higher than the t-table value (2.085 > 2.021). Work discipline also has a significant positive effect on employee performance, with a t-count value greater than the t-table value (4.001 > 2.021). In addition, training and work discipline simultaneously affect employee performance, as shown by the F-count value, which exceeds the F-table value (34.428 > 3.23). These findings suggest that improving employee performance requires consistent implementation of relevant training programs and disciplined work practices within the manufacturing company. The results also indicate that both variables should be managed as strategic factors in supporting higher productivity and organizational effectiveness.
The Paradox of Digital Transformation: Human Resource Readiness in Artificial Intelligence-Based Human Resource Management Achmad Singgih Laksono; Hwihanus
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.v6i2.865

Abstract

The impact of digitalization has brought significant changes to human resource management and human resources management (HRM). This study focuses on the paradox of digital transformation, a situation where technological advances and Artificial Intelligence offer high efficiency, but success remains highly dependent on human resource readiness. This study uses a qualitative approach with a literature review method. The results of the study indicate that the failure of digital transformation is not solely caused by technological limitations, but rather by the low cognitive, psychological, and work culture readiness of human resources. The rapid management of the latest technology in the form of AI and digitalization will offer significant efficiency and convenience. However, successful implementation is highly dependent on human resource readiness. This phenomenon shows that failure in the digital era is not only caused by technological limitations, but also by the unpreparedness of human resources to adapt (Davenport & Westerman, 2018). This study contributes by identifying the paradox between technological advances and human resource readiness in digital transformation.
The Effect of Digital Promotion and Perceived Ease of Use on Generation Z Consumptive Behavior in Cirebon, Indonesia Muhammad Yasser; May Dedu
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.v6i2.868

Abstract

The proliferation of digital wallets among Generation Z has intensified scholarly concerns about how promotional exposure and transactional ease shape consumptive spending. This study investigates the effect of digital promotion and perceived ease of use on the consumptive behavior of Generation Z digital wallet users in Cirebon, Indonesia. A quantitative associative design with a cross-sectional survey approach was employed, with data collected from 150 respondents selected through purposive sampling. Eligible participants were Generation Z individuals aged 18–28 years who actively used digital wallet applications in Cirebon. A structured five-point Likert-scale questionnaire was used for data collection, and multiple linear regression was applied for analysis. The results show that digital promotion has a positive and significant partial effect on consumptive behavior (B = 0.664, p < .001), as does perceived ease of use (B = 0.312, p < .001). Both variables simultaneously predict consumptive behavior significantly (F = 319.009, p < .001), jointly explaining 81.3% of its variance (R² = 0.813). Digital promotion emerged as the stronger predictor (β = 0.608), reflecting the behavioral impact of cashback offers, flash sales, and voucher incentives on unplanned and impulsive spending. Perceived ease of use (β = 0.325) further reinforces consumptive tendencies by lowering transactional barriers. Drawing on the Technology Acceptance Model and promotion mix theory, these findings highlight the need for digital financial literacy programs, responsible promotional governance by e-wallet providers, and regulatory attention to the behavioral consequences of digital payment ecosystems. Findings are specific to Generation Z digital wallet users in Cirebon and should not be generalized beyond this context.
The Effect of Capital Expenditure, Personnel Expenditure, and General Allocation Fund on Regional Financial Independence In Jambi Province Rian Anggara Putra; Haryadi Haryadi; Putri Intan Suri
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.v6i2.870

Abstract

This study aims to analyze the effect of Capital Expenditure, Personnel Expenditure, and the General Allocation Fund (DAU) on Regional Financial Independence in Jambi Province during the period 2007–2025. The study employed secondary data obtained from the Central Bureau of Statistics (BPS) of Jambi Province and the Directorate General of Fiscal Balance (DJPK). Using 19 annual observations, the data were analyzed through multiple linear regression with SPSS version 25. The results show that Capital Expenditure and Personnel Expenditure have a positive and significant effect on Regional Financial Independence, whereas the General Allocation Fund has a negative and significant effect. Simultaneously, the three independent variables significantly affect Regional Financial Independence. The coefficient of determination (R²) was 0.471, indicating that 47.1% of the variation in Regional Financial Independence can be explained by the independent variables. These findings imply that productive expenditure management can strengthen regional financial independence, while excessive dependence on transfer funds tends to weaken fiscal independence.
Perceived Organizational Support and Work Spirit as Predictors of Workplace Happiness: The Mediating Role of Employee Engagement Among Public Hospital Nurses Ira Widya Sari; Dedi Muhammad Siddiq; Catur Setiya Sulistiyana; Nur Haslina Ramli; Nhan Cam Tri
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.v6i2.872

Abstract

This study examines the effect of perceived organizational support and work spirit on workplace happiness, with employee engagement serving as a mediating variable among nurses at a regional public hospital in Cirebon. A quantitative research design was employed, and data were collected from 166 nurses using structured questionnaires. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate both direct and indirect relationships among the variables. The findings indicate that perceived organizational support and work spirit have positive and significant effects on workplace happiness. Furthermore, employee engagement partially mediates these relationships, suggesting that stronger organizational support and higher morale enhance nurses’ engagement, which in turn promotes greater workplace happiness. These results underscore the critical role of supportive organizational practices and morale-enhancing initiatives in fostering engagement and improving nurses’ well-being. This study provides practical implications for hospital management to strengthen perceived organizational support and implement programs that enhance work spirit in order to increase employee engagement and ultimately create a happier and more productive work environment.
Burnout, Job Demands, and Work Stress Among Nurses: The Moderating Role of Workplace Compassion Rindy Pransiska; Dedi Muhammad Siddiq; Catur Setiya Sulistiyana; Nhan Cam Tri; Prattana Srisuk
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.v6i2.873

Abstract

This study aims to examine the effects of burnout and job demands on work stress, with workplace compassion as a moderating variable among nurses at a Regional General Hospital in Indonesia. Using a quantitative approach and Partial Least Squares Structural Equation Modeling (PLS-SEM), data were collected from 153 nurses through a structured questionnaire employing a Likert Scale. The findings indicate that both burnout and job demands have a positive and significant effect on work stress. Furthermore, workplace compassion functions as a significant moderating variable with nuanced effects. Specifically, workplace compassion acts as a buffering mechanism in the relationship between job demands and work stress, reducing the negative impact of high job demands. However, it simultaneously strengthens the relationship between burnout and work stress, suggesting a complex interaction between emotional exhaustion and compassionate workplace dynamics. These findings support the job demands – resources (JD-R) theory and highlight the importance of hospital management to foster a compassionate organizational culture to mitigate work stress and enhance nurses’ well-being. 
Macroeconomic and Political Determinants of Foreign Direct Investment in Indonesia: An Error Correction Model Aproach Dirham Syafitra; Abd. Rahim; Sri Astuty; Irwandi
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.v6i2.875

Abstract

This study examines the effects of Gross Domestic Product (GDP), inflation, interest rates, and political stability on Foreign Direct Investment (FDI) in Indonesia over the period 2003 to 2024. The study employs the Error Correction Model (ECM) to distinguish between short-run and long-run relationships. The results indicate that inflation has a positive and significant effect on FDI in the short run, while political stability has a positive and significant effect on FDI in the long run. Meanwhile, GDP and interest rates do not show a statistically significant effect. These findings suggest that political stability and inflation control should be key priorities in efforts to attract foreign investment.
Financial Performance Analysis of Local Government Financial Management in Jambi City During 2011–2024 Semintariah Ginting; Zulgani; Rahma Nurjanah
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.v6i2.877

Abstract

This study aims to analyze the development of regional financial performance and evaluate the financial performance of the Jambi City Government based on four key ratios: the regional financial independence ratio, the degree of fiscal decentralization ratio, the effectiveness ratio of locally generated revenue (PAD), and the regional financial efficiency ratio during the 2011–2024 period. The research employs a descriptive quantitative approach using secondary data sourced from BPKAD the Jambi City Regional Budget (APBD) realization reports. The results show that the development of Jambi City’s regional finances experienced nominal growth, with PAD increasing by 6.23 percent and regional expenditures by 6.24 percent. However, in terms of quality, the region’s financial capacity remains in the low category due to its high dependence on central government transfer funds. In terms of financial performance, the effectiveness ratio of PAD is categorized as very effective in most years. However, the financial efficiency ratio remains in the less efficient category. Meanwhile, the financial independence ratio and the fiscal decentralization ratio indicate that PAD’s contribution to total revenue is still limited, reflecting the low level of fiscal independence in Jambi City. This research suggests the need for policies aimed at strengthening regional fiscal capacity, optimizing PAD collection, and improving the efficiency of regional spending.
The Effect Of SPIP Maturity, APIP Capability, and Risk Management On Corruption Prevention In Local Governments Of Bengkulu Province During 2021–2024 Putri Deviana Naibaho; Robinson; E. Novita Sari
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.v6i2.878

Abstract

Corruption remains a major challenge in local government administration because it can reduce the quality of governance, public trust, and regional development. Therefore, corruption prevention efforts are essential to support good governance. This study aims to examine the effect of Government Internal Control System (SPIP) maturity, Government Internal Supervisory Apparatus (APIP) capability, and risk management implementation on corruption prevention in district and city governments in Bengkulu Province. This research uses a quantitative approach with secondary data obtained from the Performance Reports of the Financial and Development Supervisory Agency (BPKP) for the period 2021–2024. The sample consists of 10 district/city governments, resulting in 40 observations. Data were analyzed using multiple linear regression. The results show that SPIP maturity has a positive and significant effect on corruption prevention. Meanwhile, APIP capability and risk management do not have a significant effect on corruption prevention. These findings indicate that strengthening internal control systems plays a more important role in supporting corruption prevention efforts than improving supervisory capability and implementing risk management that is still focused on administrative compliance. The results support the Fraud Triangle Theory, particularly in explaining the importance of reducing opportunities for corruption through effective internal control systems.
False Recovery in Financial Distress Prediction: Evidence from Altman Z″-Score EMS at PT Supra Boga Lestari Tbk 2022-2025 Siti Sumayyah; Ali Jufri; Ernanto
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.v6i2.882

Abstract

Financial distress prediction models remain vulnerable to misclassification when firms report significant non-recurring income that obscures deteriorating operational fundamentals. In order to determine whether a 2024 improvement in the Altman Z-Score Emerging Market Scoring (EMS) signal truly reflects operational recovery or is distorted by transitory income, this study examines a false recovery phenomenon in PT Supra Boga Lestari Tbk (RANC), an Indonesian premium retailer undergoing digital transformation. The study calculates annual Z-Score values and does a what-if restatement analysis using audited financial data from the Indonesia Stock Exchange covering 2022–2025 using a quantitative descriptive single-case design. The findings verify that RANC spent the entire time in the financial difficulty zone. Crucially, the apparent improvement in 2024 was accompanied by a 42.7 percent drop in operating cash flow, which was caused by a non-recurring disposal gain of Rp110.7 billion that concurrently inflated total assets and earnings. A paradoxical Z-Score of 2.1546 (grey zone) was obtained from a what-if restatement that excluded this gain. This revealed a structural conundrum in which, when transient revenue is present, the model's component interactions generate noise rather than trustworthy diagnostic signals. These results show that gains in Z-Score may be a deceptive recovery signal that is unrelated to actual operational health. It is recommended that investors and analysts add operating cash flow analysis and earnings quality screening to distress model results, especially for companies going through post-acquisition digital transformation.

Page 18 of 19 | Total Record : 185

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