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Muhammad Wali
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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 208 Documents
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Accrual-Based Earnings Management under External Pressure: Evidence from FAST and PZZA Using the Modified Jones Model Maya Ismayanti; 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.v6i2.884

Abstract

This observe objectives to research warning signs of accrual-primarily based profits management at PT fast meals Indonesia Tbk (rapid) and PT Sarimelati Kencana Tbk (PZZA) all through the 2020–2024 length, while both businesses confronted outside pressures within the shape of the COVID-19 pandemic and consumer boycott sentiment. This examine employs a quantitative method the usage of secondary facts inside the form of the organizations’ annual monetary statements for the 2020–2024 duration. profits control turned into measured using the changed Jones model by way of calculating general accruals, non-discretionary accruals, and discretionary accruals. The consequences suggest that each groups skilled a discrepancy among internet earnings and running cash go with the flow, as meditated in terrible general accruals throughout the observation period. notwithstanding facing exceedingly similar outside pressures, fast constantly exhibited high quality discretionary accruals starting from 0.3296 to 0.3416 (suggest ±0.338), while PZZA constantly exhibited bad discretionary accruals starting from -0.3742 to -0.3209 (mean ±-0.343). these findings indicate that speedy tended to interact in income-growing accruals, even as PZZA tended to have interaction in profits-decreasing accruals all through the remark period. moreover, the results display that even though both groups faced tremendously comparable outside pressures, their responses in terms of discretionary accruals did not comply with a uniform sample. The response to outside pressures thru discretionary accruals became extra stimulated by using business enterprise characteristics and the particular situations faced by way of each enterprise. additionally, the modified Jones model used on this take a look at served as an indicative device for figuring out discretionary accruals. 
The Influence of Corporate Governance on The Quality of Financial Reports In Banking Companies Listed on The Indonesia Stock Exchange (IDX) For The Period 2021-2024 Imelda Fisianca Lubis; Halomoan S. Sihombing; Mei Hotma Mariati Munte
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.v6i2.886

Abstract

This study aims to analyze the effect of Corporate Governance proxied by Transparency, Accountability, and Independence-on Financial Statement Quality. In this study, financial statement quality is measured using timeliness. Meanwhile, the proxies for the independent variables include Transparency, measured by the disclosure index; Accountability, measured by the frequency of audit committee meetings; and Independence, measured by the proportion of inindependent commissioners. The population for this study consists of alla banking companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. Sampling was conducted using purposive sampling, resulting in 22 banking companies that met the study criteria. The data analysis technique used was panel data regression analysis with the assistance of EViews software. The results show that Accountability has a positive and significant effect on Financial Statement Quality, while Transparency and Independence do not have a significant effect on Financial Statement Quality.
Job Satisfaction as a Mediating of ShopeeFood Driver Performance in Semarang Noor Abthal Muqaffi; Tito Aditya Perdana; Artha Febriana; Masitha Fahmi Wardhani
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.v6i2.891

Abstract

In 2024, ShopeeFood recorded a transaction value of IDR 16 trillion in Indonesia, compared to IDR 31.1 trillion for GoFood and IDR 41.8 trillion for GrabFood, indicating the necessity for enhancing driver performance to strengthen service competitiveness. This study aims to analyze the impact of work flexibility, work-life balance, and compensation on the performance of ShopeeFood drivers in Semarang City, with job satisfaction serving as a mediating variable. A quantitative approach was employed, utilizing a sample of 105 drivers selected through purposive sampling, and analyzed using SmartPLS 4. The findings reveal that work flexibility does not have a direct effect on performance; however, it positively influences job satisfaction and mediates performance improvement. Work-life balance exerts a direct positive effect on performance but does not significantly affect job satisfaction. Compensation shows a significant positive impact on both job satisfaction and performance. Furthermore, job satisfaction significantly enhances performance, thereby acting as a mediator in the relationship between work flexibility and compensation with performance. These findings offer practical implications for ShopeeFood management in designing more effective work flexibility and compensation policies to improve drivers' job satisfaction and performance. Academically, this study contributes to the literature on the role of job satisfaction as a mediating variable in enhancing driver performance within the platform-based economy.
AI-Driven Personalization and Purchase Intention: The Mediating Role of Algorithmic Fairness Perception Roby Nur Akbar; Kamaluddin; Nirwana; Adi Suprayitno
Indonesian Journal Economic Review (IJER) Vol. 6 No. 3 (2026): September
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i3.915

Abstract

Artificial intelligence (AI)-driven personalization has revolutionized digital commerce by enabling platforms to provide highly tailored recommendations, customized content, and adaptive shopping experiences. Although prior research has established that AI personalization positively influences consumer responses through dimensions such as trust, usefulness, and satisfaction, there has been limited exploration of how consumers assess the fairness of algorithmic decision-making prior to forming purchase intentions. Furthermore, few studies have integrated AI-driven personalization, brand experience, perceived value, and social proof into a cohesive framework that elucidates consumer behavior through the lens of algorithmic fairness perception. To address this gap, the present study examines the mediating role of algorithmic fairness perception in elucidating how AI-enabled marketing stimuli affect purchase intention. A quantitative cross-sectional survey was conducted involving 400 consumers with experience using AI-enabled e-commerce platforms, and the proposed model was analyzed utilizing Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that AI-driven personalization, brand experience, perceived value, and social proof significantly enhance algorithmic fairness perception. Additionally, AI-driven personalization, brand experience, perceived value, and algorithmic fairness perception substantially increase purchase intention, while social proof does not exhibit a significant direct effect. Nevertheless, algorithmic fairness perception serves as a significant mediator in the relationships between all antecedent variables and purchase intention. The originality of this study lies in positioning algorithmic fairness perception as the central psychological mechanism that translates AI-enabled marketing strategies into consumer purchase intention within a Stimulus–Organism–Response (SOR) framework. These findings contribute to the growing body of literature on AI marketing by shifting the analytical focus from technological effectiveness to ethical algorithmic evaluation, offering practical guidance for the development of transparent, responsible, and consumer-oriented AI systems that promote sustainable customer relationships.
A Review of Employee Retention Strategies in Travel Companies Bambang Gunarto; Alfath Sandjaya; Willy Arafah; Wahyuningsih Santosa; Agustinus Sri Wahyudi
Indonesian Journal Economic Review (IJER) Vol. 6 No. 3 (2026): September
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i3.926

Abstract

Employee retention presents a significant challenge within human resource management, particularly in the travel industry, characterized by intense competition in the labor market, ongoing digital transformation, and shifting employee expectations. This study aims to analyze and synthesize the existing literature on strategies for employee retention by evaluating the roles of training, reward systems, and work-life balance, as well as their interrelations with work motivation and organizational commitment. A qualitative approach was adopted utilizing a Systematic Literature Review (SLR) methodology. Relevant articles published between 2019 and 2025 were identified, screened, evaluated, and synthesized in accordance with PRISMA guidelines. The findings reveal that competency-based training, equitable reward systems, and effective work-life balance policies are essential strategic practices that enhance employee motivation, bolster organizational commitment, and improve retention rates. Moreover, work motivation and organizational commitment act as critical psychological mechanisms elucidating how strategic human resource management practices influence employees' decisions to remain with an organization. This study proposes a conceptual model that integrates the Resource-Based View (RBV), Strategic Human Resource Management (SHRM), and Social Exchange Theory (SET) to offer a more comprehensive understanding of employee retention within the travel industry. The findings contribute to the advancement of human resource management literature and provide practical insights for organizations aiming to design sustainable employee retention strategies that enhance competitiveness and long-term performance.
Strategic Management Planning For The Digitalization Of The Sp2d Process At Pt Bank Sumut, Lubuk Pakam Branch Augina Amelia Putri; Endang Sulistya Rini; Beby Karina Fawzeea Sembiring
Indonesian Journal Economic Review (IJER) Vol. 6 No. 3 (2026): September
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i3.887

Abstract

Digital transformation in regional financial governance is a fundamental necessity to enhance efficiency, accountability, and transparency. However, the issuance process of the Surat Perintah Pencairan Dana (SP2D) at PT Bank Sumut, Lubuk Pakam Branch, still relies heavily on manual and semi-digital procedures, leading to delays, administrative errors, and limited real-time monitoring capabilities. This study aims to design a strategic management plan for the digitalization of the SP2D process through the alignment of business strategy, technological infrastructure, and organizational readiness to support the financial governance of the Deli Serdang Regency Government. A qualitative case study approach was employed, conducting in-depth interviews with Bank Sumut employees, BPKAD officials, and operational staff; direct observation of the SP2D workflow; and document analysis of SOPs, transaction data, and related systems. The purposive sampling technique focused on individuals directly involved in the SP2D processing cycle. Data were analyzed using thematic analysis, complemented by Root Cause Analysis (fishbone diagram) to map barriers across human, process, technology, and environmental dimensions. The Strategic Alignment Model was utilized to identify gaps between business strategy and IT strategy. The study identified four main root problems: low digital competence among employees, misalignment of SOPs between the bank and BPKAD, the absence of system integration between SIPD/SIMDA and Bank Sumut’s core banking system, and cultural resistance toward digitalization. The proposed SP2D digitalization model includes: (1) two-way integration between SIPD and the core banking system; (2) the implementation of a maker–checker–realiser mechanism; (3) a real-time monitoring dashboard; (4) strengthened IT infrastructure; and (5) continuous development of digital competencies. The implementation of this model is expected to accelerate processing time, enhance data accuracy, minimize administrative errors, and strengthen transparency for stakeholders. This study offers a theoretical contribution to the digitalization of regional financial services and a practical strategic model that can be adopted by Bank Sumut and other regional development banks to modernize SP2D services and improve inter-agency integration in line with e-government standards.
Analysis of the Financial Performance of the Aceh Besar Regency Government (2019–2024) Based on Local Government Financial Ratios Fairus Athirah; Agustina
Indonesian Journal Economic Review (IJER) Vol. 6 No. 3 (2026): September
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i3.893

Abstract

This study aims to analyze the financial performance of the Aceh Besar Regency Government for the period 2019–2024 based on local government financial ratios. The research employs a descriptive quantitative method using secondary data in the form of the Realization Report of the Government Budget (LRA) of Aceh Besar Regency, which was obtained through documentation techniques. The analysis utilizes ratios of independence, effectiveness, efficiency, growth, and activity. The research results indicate that the independence ratio is in the very low category, the effectiveness ratio is classified as sufficiently effective, the efficiency ratio falls into the inefficient category, the growth ratio shows fluctuating conditions, and the activity ratio indicates that the allocation of local spending is still dominated by operational expenditures compared to capital expenditures. Therefore, the financial performance of the Aceh Besar Regency Government during the 2019–2024 period is not optimal, particularly in enhancing fiscal independence, budget management efficiency, and balanced allocation of local spending.
Digital Financial Readiness and Sustainable Economic Resilience of MSMEs: The Mediating Role of Islamic Sustainable Business Practices (ISBP) in Medan City Salman Munthe; Anggi Pratiwi Sitorus; Shintami Oktavia; Loranty Folia Simanjuntak
Indonesian Journal Economic Review (IJER) Vol. 6 No. 3 (2026): September
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i3.894

Abstract

Digital financial capability has become increasingly vital for the sustainability of micro, small, and medium enterprises (MSMEs). However, the contribution of this capability to resilience may depend on the governance and utilization of digital resources. This study investigates the impact of Digital Financial Readiness (DFR) on Sustainable Economic Resilience (SER), both directly and indirectly through Islamic Sustainable Business Practices (ISBP), among MSMEs in Medan City. A quantitative survey was conducted involving 320 MSME owners and managers selected through purposive sampling. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with 5,000 bootstrap subsamples. The results indicate that DFR positively influences ISBP (β = 0.612, p < 0.001) and SER (β = 0.287, p < 0.001), while ISBP also has a positive effect on SER (β = 0.498, p < 0.001). Furthermore, ISBP significantly mediates the relationship between DFR and SER (indirect effect β = 0.305, p < 0.001), suggesting partial mediation. The model accounts for 59.6% of the variance in SER and demonstrates predictive relevance. These findings suggest that digital financial readiness enhances MSME resilience not only through improved financial and operational capabilities but also through Sharia-compliant, ethical, socially responsible, and environmentally sustainable business practices. The study offers context-specific implications for local government, financial institutions, and MSME development agencies in Medan City to integrate digital financial capacity building with Islamic sustainability-oriented business support.
Digital Readiness and Sustainable Digital Finance Adoption among MSMEs in Mebidang: The Role of Business Innovation Orientation Anggi Pratiwi Sitorus; Salman Munthe; Muammar Rinaldi; Rossy Pratiwy Sihombing
Indonesian Journal Economic Review (IJER) Vol. 6 No. 3 (2026): September
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i3.895

Abstract

Digital readiness determines the ability of micro, small, and medium enterprises (MSMEs) to convert access to digital financial services into sustained business value. This study analyzes the effects of digital literacy, digital infrastructure readiness, and security and privacy awareness on sustainable digital finance adoption (SDFA), as well as the subsequent impact of SDFA on business innovation orientation (BIO) among MSMEs in Mebidang, North Sumatra. Survey data from 320 MSME owners or managers in Medan, Binjai, and Deli Serdang were analyzed using partial least squares structural equation modeling with 5,000 bootstrap subsamples. The results indicate that digital literacy (β = 0.312, p < 0.001), digital infrastructure readiness (β = 0.374, p < 0.001), and security and privacy awareness (β = 0.246, p < 0.001) positively influence SDFA. Digital infrastructure readiness is identified as the strongest antecedent. SDFA significantly impacts BIO (β = 0.681, p < 0.001). The model explains 64.2% of the variance in SDFA and 46.4% of the variance in BIO. This study distinguishes sustainable adoption from sporadic digital finance usage by emphasizing continuity, efficiency, transparency, trust, recordkeeping, and responsible financial behavior. The findings suggest that regional MSME programs should integrate infrastructure support, practical digital literacy, cybersecurity capabilities, and the integration of digital finance with bookkeeping and business decision-making.
The Effect of Interest Rates, Inflation, and Money Supply on Economic Growth through Exchange Rate Transmission in Indonesia Anugrah Tri Saputra; Sri Astuty; Irwandi; Regina; Citra Ayni Kamaruddin
Indonesian Journal Economic Review (IJER) Vol. 6 No. 3 (2026): September
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i3.898

Abstract

Understanding monetary transmission mechanisms is critical for emerging open economies navigating external volatility. This study investigates the direct and indirect impacts of interest rates, inflation, and money supply on Indonesia's economic growth from 2014 to 2024, examining the mediating role of the Rupiah-to-USD exchange rate. Utilizing a quantitative explanatory design with annual time-series data from Bank Indonesia and BPS, the research applies Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4. Empirical results demonstrate a high coefficient of determination for the exchange rate (R² = 0.939) and economic growth (R² = 0.359). Findings reveal that interest rates exert a significant direct effect on growth (coef = 0.417, p = 0.003) but have an insignificant impact on the exchange rate. Inflation positively influences growth (coef = 0.650, p = 0.001) while negatively affecting the exchange rate (coef = -0.313, p = 0.007). The money supply significantly impacts both exchange rates (coef = 0.791, p = 0.000) and economic growth (coef = -0.390, p = 0.025). Crucially, the exchange rate acts as a potent mediating channel (coef = 0.894, p = 0.000), transmitting shocks to real output. The findings underscore that monetary policy must integrate exchange rate stability and liquidity management alongside interest rate adjustments.

Page 19 of 21 | Total Record : 208

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