cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Muhammad Wali
Contact Email
journal@msti-indonesia.com
Phone
+6285277777449
Journal Mail Official
ijer@msti-indonesia.com
Editorial Address
Jln. T.Nyak Arief No. 166 Jeulingke, Kota Banda Aceh, Provinsi Aceh.
Location
Kota banda aceh,
Aceh
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
 17   18   19   20   21 
Determinants of Post-Training Performance at PT Sinergi Unggul Berdikari: The Impact of Competence, Motivation, and Work Discipline Sigit Perdana Kusuma; Yuni Pratikno; Kemal Taufik; Iwan Kurniawan
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.v6i3.906

Abstract

This study aims to analyze the effects of competence, motivation, and work discipline on the performance of post-training participants at PT Sinergi Unggul Berdikari (Inera Learning Center). A quantitative associative approach was employed using a survey method. The sampling technique applied was saturated sampling, which included 60 alumni respondents from the technical guidance program conducted between July and December 2025. Primary data were collected through questionnaires and analyzed using Multiple Linear Regression techniques with statistical software. The statistical results indicate that, individually, motivation has a positive and significant impact on performance, with a t-count exceeding the t-table value (2.256 > 2.003). Work discipline also demonstrates a significant effect, emerging as the most dominant variable, with a t-count greater than the t-table value (3.549 > 2.003). Conversely, competence does not show a significant individual effect on performance (t-count -0.139 < t-table 2.003), which can be attributed to structural barriers stemming from bureaucratic inertia within the respondents' home institutions. Collectively, competence, motivation, and work discipline significantly influence performance, contributing 32.5% to the variance. This underscores the necessity for institutions to design training programs that enhance intrinsic motivation and to foster an innovative environment supported by institutional leaders, enabling alumni to optimally apply their technical competencies for superior performance.
The Impact of Performance Reporting Pressure and Information Asymmetry on Earnings Quality Bintang Alexander Hermawan Bintang; Eric Hermawan; Sri Hastutik; Rudianto Hermawan; Dipa Teruna Awaludin
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.v6i3.909

Abstract

Earnings quality serves as a crucial indicator of the credibility of financial reporting, significantly influencing investors' decision-making, corporate valuation, and capital market efficiency. Nevertheless, the escalating pressure to meet financial performance targets, coupled with persistent information asymmetry between managers and external stakeholders, may undermine the reliability of reported earnings. This study aims to investigate the effects of performance reporting pressure and information asymmetry on earnings quality among companies listed on the Indonesia Stock Exchange (IDX). Grounded in Agency Theory and Signaling Theory, the research employs a quantitative explanatory design utilizing secondary data sourced from audited annual reports and financial statements. The sample comprises non-financial firms selected through purposive sampling during the observation period from 2021 to 2025. Panel data regression analysis is utilized to evaluate the proposed hypotheses following the necessary diagnostic and model selection tests. This research is anticipated to provide empirical evidence regarding the extent to which organizational reporting pressure and information asymmetry affect the quality of corporate earnings in an emerging market context. The findings are expected to enrich the accounting literature by enhancing the understanding of earnings quality determinants and offering practical implications for regulators, investors, auditors, and corporate managers in improving financial reporting transparency and mitigating opportunistic reporting behavior.
The Effect of Internal Control, Organizational Commitment, and Utilization of Information Technology on the Quality of Financial Statements with Organizational Culture as a Moderating Variable Fariz Akbar; Fachruzzaman; Lismawati
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.v6i3.912

Abstract

This study examines the effects of internal control, organizational commitment, and information technology (IT) utilization on the quality of financial statements, with organizational culture as a moderating variable. Grounded in stewardship and task-technology fit theories, survey data were collected from 120 financial personnel across 40 Regional Work Units (SKPD) in Central Bengkulu Regency and analyzed using PLS-SEM. The results indicate that internal control (β=0.231, p=0.004), organizational commitment (β=0.272, p=0.004), and IT utilization (β=0.320, p=0.001) significantly and positively affect the quality of financial statements. Furthermore, organizational culture acts as a pure moderator that significantly strengthens the impact of internal control (β=0.242, p=0.012), organizational commitment (β=0.231, p=0.003), and IT utilization (β=0.315, p=0.002). The model accounts for 88.9% of the variance in financial statement quality (R²=0.889). These findings imply that technical systems and behavioral factors produce optimal reporting outcomes when embedded within an accountability-driven institutional culture.
The UTAUT Model in the Continuance Intention of E-Wallets (QRIS) by MSMEs: With the Moderating Effect of Security Risk Tri Yulita Sari; Baihaqi; Irwansyah
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.v6i3.913

Abstract

The post-COVID-19 shift toward a cashless economy in Indonesia has accelerated MSME adoption of digital wallets and QRIS; however, sustaining long-term technology retention remains challenging amid rising cyber threats. Integrating the UTAUT and ECM frameworks, this study examines how performance expectancy, effort expectancy, social influence, and facilitating conditions affect QRIS continuance intention among MSMEs, with perceived security risk as a moderator. This quantitative study collected survey data from 134 active MSME operators in Bengkulu City, Indonesia. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results reveal that all four UTAUT constructs significantly and positively impact QRIS continuance intention. Crucially, perceived security risk acts as a robust negative moderator, systematically weakening the positive effects of these determinants on long-term retention. Theoretically, this research extends the UTAUT model into a post-adoption business context. Practically, it underscores that sustaining digital payment ecosystems requires a collaborative approach: platform providers must enhance security, regulators must enforce consumer protection, and merchants must elevate digital literacy.
The Effect of Government Information Technology Utilization (E-Government), Human Resource Capacity, and the Government Internal Control System (SPIP) on the Accountability of Regional Financial Management Indarsi; Baihaqi; E. Novita Sari
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.v6i3.917

Abstract

Regional financial management accountability is a fundamental principle of good governance. Despite the Central Bengkulu Regency Government consistently receiving an Unqualified Opinion (WTP) on its financial statements, audit findings from the Audit Board of the Republic of Indonesia (BPK) continue to reveal weaknesses in financial management and internal control. This situation indicates that a favorable audit opinion does not necessarily reflect optimal financial accountability, underscoring the need to examine the factors influencing regional financial management accountability. This study aims to analyze the effects of government information technology utilization (e-government), human resource capacity, and the Government Internal Control System (SPIP) on regional financial management accountability in the Regional Apparatus Work Units (SKPD) of Central Bengkulu Regency. A quantitative approach was employed using a census (total sampling) technique involving all 40 SKPD, represented by 40 Financial Management Officers (PPK-SKPD). Data were collected through questionnaires and analyzed using multiple linear regression with IBM SPSS Statistics. The results indicate that human resource capacity and the Government Internal Control System (SPIP) have a positive and significant effect on regional financial management accountability, whereas the utilization of e-government has no significant effect. These findings provide empirical support for Stewardship Theory, emphasizing that competent human resources and effective internal control systems play a more substantial role in enhancing financial accountability than technology utilization alone. The findings also imply that local governments should prioritize strengthening employee competence and improving the effectiveness of SPIP while optimizing the implementation of e-government to achieve better regional financial management accountability.
The Effect of Inflation and Interest Rate Spread on Real Sector Investment in Banda Aceh City: An ARDL Approach Ulin Nur Arifah; Lidyana Dinda
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.v6i3.921

Abstract

Real sector investment plays a crucial role in generating employment, expanding production capacity, and strengthening regional economic structures. However, the impact of monetary indicators on investment can vary across regions, influenced by local business structures and financing characteristics. Banda Aceh City has an economic structure primarily dominated by trade, services, and small and medium enterprises, which may lead to an investment response to inflation and interest rate spread that does not align with national trends. This study investigates the effect of inflation and interest rate spread on real sector investment in Banda Aceh City during the 2010–2024 period. A quantitative approach is employed, utilizing 15 annual observations analyzed through the Autoregressive Distributed Lag (ARDL) model. The estimation results of ARDL (1,0,1) indicate that real sector investment exhibits a strong dependence on the value of investment from the previous period. Inflation and interest rate spread do not have a statistically significant effect, either in the short term or the long term. The F-Bounds results reveal the presence of a long-term relationship among the model's components. However, the adjustment coefficient is positive and not significant, indicating that the adjutment mechanism toward long-term equilibrium cannot be statistically confirmed. These findings imply that the variation in real sector investment in Banda Aceh City may also be influenced by structural and non-monetary factors not captured in the model, such as local demand conditions, access to financing, government spending, ease of licensing, and the overall business climate. Consequently, regional investment enhancement policies should focus more on improving the business climate, expanding access to financing, and supporting business actors, while maintaining inflation stability and banking intermediation efficiency as essential conditions. Future research is recommended to adopt a longer observation period and incorporate additional regional economic variables.
Operational Interaction Framework for Enhancing Public Service Performance in Integrated Urban Transportation Systems Agung Syukroni Pinandita; Onny Fitriana Sitorus; Camelia Safitri
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.v6i3.934

Abstract

The consistent implementation of public transportation services poses a significant governance challenge in rapidly growing metropolitan areas. Jakarta's integrated public transportation system, JakLingko, is expected to provide accessible, reliable, and responsive services to passengers. This study analyzes the implementation of public services on JakLingko Route 88 (Ancol Barat–Tanjung Priok Terminal) by proposing an operational mechanism that includes service provision, information delivery, and facility management, illustrating how policy objectives are translated into daily operations. While prior research has focused on service quality, passenger satisfaction, and collaborative governance, there has been limited exploration of the mechanisms underlying public service implementation in practice. Most studies assess service outcomes or governance structures but lack insight into how implementation occurs through interactions among operational actors and communication processes. This highlights the need for a process-oriented analysis of public service implementation at the operational level. Using a qualitative descriptive approach, data were collected through observations, in-depth interviews, and documentation from one operational manager, two drivers, and two passengers selected via purposive and snowball sampling. The analysis followed the interactive model of Miles, Huberman, and Saldaña, involving data condensation, display, and conclusion drawing. Findings reveal that effective public service implementation relies on the interaction between operational coordination, adaptive communication, and supporting facilities in response to dynamic urban traffic conditions. This study enriches the implementation perspective of Hill and Hupe and emphasizes the importance of adaptive coordination, integrated digital systems, and preventive facility management to enhance urban public transportation resilience.
The Impact of Zakat, Infak, and Sedekah Distribution, Gross Regional Domestic Product, Open Unemployment Rate, and Gini Index on Poverty in 34 Provinces of Indonesia from 2015 to 2025 Rifqy Bayu Laksana; Laila Masruro Pimada
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.v6i3.942

Abstract

Poverty is a persistent multidimensional development issue in Indonesia. This study aims to analyze the impact of the distribution of Zakat, Infak, and Sedekah (ZIS), Gross Regional Domestic Product (GRDP), Open Unemployment Rate (OUR), and Gini Index on poverty in 34 provinces of Indonesia during the period of 2015–2025. Using secondary panel data (N = 338), all independent variables were transformed with a one-period lag (t-1) to capture the delayed effects of policies and to reduce (but not eliminate) potential endogeneity. Based on the testing results, the Fixed Effect Model (FEM) with a Robust Variance Covariance Estimator (Robust VCE) approach was chosen to address violations of classical assumptions. The findings indicate that the previous period's ZIS has a positive and significant effect on the number of poor people (coefficient 0.238; p = 0.000), while GRDP, OUR, and the Gini Index do not have a significant effect. These results should not be interpreted as evidence that ZIS causes poverty, but rather as an association reflecting the targeting effect (funds following the poverty map), the dominance of consumptive distribution patterns, and the small scale of ZIS collection compared to the magnitude of the problem. With these characteristics, and based on supporting data and previous research, ZIS is interpreted as a palliative instrument that alleviates the depth and severity of poverty but has not yet succeeded in lifting beneficiaries above the poverty line, resulting in no decrease in the number of poor people.
Analysis of Clean Water Supply Service Quality at PDAM Tirta Tawar in Kemili Village, Central Aceh Regency Dayana Fitri; Mauludi Mauludi; Teuku Alfiady; M. Akmal; Syamsyuddin Syamsyuddin
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.v6i3.944

Abstract

Clean water is an essential public need, and its provision at the local level is carried out by the Regional Water Supply Company (PDAM). In Kemili Village, Bebesen Subdistrict, Central Aceh Regency, customers of PDAM Tirta Tawar frequently experience service problems, including prolonged water outages, poor water quality, pipe blockages caused by sediment, and slow responses to customer complaints. Of the 268 registered customers in the village, only 90 remain active, while 178 are inactive, despite the overall growth of PDAM customers in Central Aceh Regency from 8,476 in 2020 to 9,035 in 2024. This study aims to analyze the quality of PDAM Tirta Tawar's clean water supply services in Kemili Village and identify the barriers affecting service delivery. A descriptive qualitative approach was employed, with data collected through in-depth interviews, observation, and documentation involving twelve informants from PDAM, village government, community leaders, NGOs, academics, and customers. The findings reveal that the quality of service has not met community expectations in terms of physical evidence, reliability, responsiveness, and empathy. Major problems include aging pipeline infrastructure installed in the late 1980s, sediment accumulation and pipe corrosion, an unscheduled rotational water distribution system, a shortage of field technicians, and ineffective communication with customers. The barriers identified consist of technical constraints, such as damaged pipelines and inadequate filtration; human resource limitations, including insufficient training and lack of written procedures; and institutional issues, such as weak coordination, limited infrastructure funding, and ineffective oversight mechanisms. The study recommends establishing a publicly accessible water distribution schedule, developing a digital complaint system, increasing transparency in service fees, and allocating government funding for pipeline replacement and sustainable PDAM oversight.
The Effect Of Brand Equity On Purchasing Decisions (Study at PT. X in 2025) Nathania Rendyasti Cahyaningtyas; Anang Muftiadi; Zaenal Muttaqin
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.v6i3.948

Abstract

The increasing competition in the gold jewelry industry encourages companies to establish strong brand equity to influence consumers’ purchasing decisions. PT. X has implemented various brand equity enhancement strategies through improving brand awareness, brand association, perceived quality, and brand loyalty. Therefore, it is important to examine the extent to which these factors are associated with consumers’ purchasing decisions. This study aims to analyze the effect of brand equity on the purchasing decisions of PT. X products in 2025. This research employed a quantitative cross-sectional survey design. Primary data were collected through a Likert-scale questionnaire distributed to 100 respondents who had purchased PT. X products in 2025 using a purposive sampling technique. The data were analyzed using descriptive statistics, classical assumption tests, simple linear regression, the coefficient of determination, and the t-test. The results indicate that both brand equity and purchasing decisions are categorized as high. Furthermore, brand equity has a positive and statistically significant relationship with all dimensions of purchasing decisions (brand choice, distribution channel selection, purchase quantity, purchase timing, and payment method selection), with coefficients of determination (R²) ranging from 10.9% to 21.4% (the highest variance explained being payment method selection at 21.4%). These findings suggest that brand equity plays a meaningful role in supporting consumers’ purchasing decisions. Accordingly, the company is recommended to continuously strengthen its brand equity to maintain competitiveness and support sustainable purchasing behavior.

Page 20 of 21 | Total Record : 208

 17   18   19   20   21 

Filter by Year

2021 2026


Reset
Filter By Issues
All Issue Vol. 6 No. 3 (2026): September Vol. 6 No. 2 (2026): June Vol. 6 No. 1 (2026): March Vol. 5 No. 2 (2025): October Vol. 5 No. 1 (2025): April Vol. 4 No. 2 (2024): October Vol. 4 No. 1 (2024): April Vol. 3 No. 2 (2023): October Vol. 3 No. 1 (2023): April Vol. 2 No. 2 (2022): October Vol. 2 No. 1 (2022): April Vol. 1 No. 2 (2021): August Vol. 1 No. 1 (2021): April More Issue