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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 228 Documents
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From Comparative to Competitive Advantage: Value Chain Upgrading and Salt Industrialization in Kabupaten Kupang, Indonesia Eugenia Hendrini Patricya Tanan; Agnes Kidi Beda Mudamakin; Melda Mariana Poeh; Marius Masri
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.v6i3.1005

Abstract

Salt production in Kabupaten Kupang has strong natural potential, but weak downstream processing limits local value capture. This study evaluates how comparative advantage can be converted into competitive advantage through value-chain upgrading and salt industrialization. A descriptive quantitative design, supported by interviews, field observations, and secondary data, used 73 valid stakeholder responses from Nunkurus, Merdeka, and Bipolo. Smallholder production showed a Domestic Resource Cost Ratio of 0.55, while the company-level analytical scenario produced 0.61, indicating favorable comparative efficiency. However, technology access, infrastructure, product diversification, farmer institutions, and MSME/cooperative participation remained weak. Smallholders were concentrated in raw-salt activities, and substantial corporate output was processed outside the region. The study's novelty lies in integrating comparative and competitive advantage, value-chain structure, industrial readiness, and welfare-oriented considerations within an island-region context. Policy priorities include local washing/refining capacity, quality upgrading, logistics, stronger cooperatives, and formal farmer-company partnerships to retain more value in coastal communities.
The Effect of Audit Fee, Audit Firm Reputation, and Financial Distress on Audit Delay in the Consumer Cyclicals Sector Listed on the Indonesia Stock Exchange (IDX), 2020–2024 Dwi Ayu Fatimah Febriyanti; Aditya Riky Nugroho
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.v6i3.1006

Abstract

This study examines the effects of audit fee, audit firm reputation, and financial distress on audit delay in consumer cyclicals companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. The consumer cyclicals sector was selected due to its sensitivity to macroeconomic fluctuations and changing consumer demand, particularly during the post-pandemic recovery period. Using a quantitative approach and purposive sampling, this study analyzes 17 companies, resulting in 85 observations. Panel data regression was conducted using the Common Effect Model (CEM) with EViews 13. The results show that audit fee has no significant effect on audit delay, while audit firm reputation and financial distress have significant negative effects. Simultaneously, audit fee, audit firm reputation, and financial distress significantly affect audit delay, with an Adjusted R-squared of 24.46%.
Digital Participatory Tree Governance: Implementation of DIGI TREE for Sustainable Tree Management at Brawijaya University Susenohaji Susenohaji; Fitriana Rakhma Dhanias; Kusairi Kusairi; Amelia Ika Pratiwi; I Dewa Made Widia; Rifki Muhammad Bintang
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.v6i3.1008

Abstract

University tree management increasingly requires a technological shift beyond passive inventory systems toward approaches that connect ecological data with actionable governance. This study proposes DIGI TREE as a Digital Participatory Tree Governance model to support sustainable tree management at Brawijaya University. Using a conceptual-qualitative approach, the study synthesizes literature on smart urban forestry, examines governance and technological gaps, and maps collaborative actors, digital features, and operational mechanisms. The study establishes DIGI TREE’s circular workflow, which consists of the stages scan–learn–observe–report–verify–respond–feedback. Through this workflow, each tree’s digital identity, accessed via QR codes and physical signage, links ecological characteristics and educational content with academic community participation through citizen science, expert verification, managerial decision-making, maintenance actions, and status updates. The main novelty of DIGI TREE lies in integrating citizen participation and digital technology into a closed-loop governance ecosystem, transforming public observations into verified and accountable management actions. Brawijaya University serves as a living laboratory for the development and empirical testing of this framework. Further implementation is needed to evaluate data accuracy, user engagement, and institutional response speed before the model is replicated across other higher education campuses.
Transcendent Brand Meaning, Perceived Brand Authenticity, Moral Brand Consistency, Emotional Brand Synchronicity, and Communal Brand Identification in Building Brand Loyalty: A Concurrent Triangulation Mixed-Methods Approach Elizabeth Elizabeth; Silvia Ekasari; Heny herawati; Gusti Noorlitaria Achmad; Syamsul Syamsul
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.v6i3.1009

Abstract

This study investigates the combined influence of five brand dimensions Transcendent Brand Meaning (TBM), Perceived Brand Authenticity (PBA), Moral Brand Consistency (MBC), Emotional Brand Synchronicity (EBS), and Communal Brand Identification (CBI) on Brand Loyalty (BL), employing a concurrent triangulation mixed-methods design. Drawing on 200 valid consumer responses collected through structured surveys and semi-structured interviews, quantitative data were analyzed via SPSS 26.0 using validity, reliability, normality, correlation, regression, F-test, t-test, PCA, ANOVA, and Chi-Square procedures, while qualitative insights were integrated to triangulate findings. Results revealed that the model was statistically significant (F = 89.247, p < 0.001), explaining 69.3% of variance in brand loyalty. Perceived Brand Authenticity (β = 0.318, p < 0.001) and Emotional Brand Synchronicity (β = 0.284, p < 0.001) emerged as the strongest predictors, followed by Communal Brand Identification (β = 0.207, p < 0.01), Moral Brand Consistency (β = 0.152, p < 0.05), and Transcendent Brand Meaning (β = 0.129, p < 0.05). All hypotheses were supported. Qualitative themes reinforced that consumers seek brands that align with personal values, demonstrate consistent moral conduct, and foster emotional and communal bonds. The study contributes an integrated framework linking symbolic, ethical, emotional, and social brand attributes to loyalty, addressing critical gaps in the branding literature by examining these five constructs simultaneously through a mixed-methods lens.
Competitive Advantage Model of Warung Madura amid the Expansion of Modern Retail: A Resource-Based View Approach Muphimin Muphimin; Delila Rambe; Tagor Rambey
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.v6i3.1010

Abstract

The expansion of modern retail has increased competitive intensity for Warung Madura as a form of traditional retail. This study aims to identify strategic resources and capabilities and to formulate a competitive advantage model for Warung Madura through a Resource-Based View approach. The study adopts a qualitative approach with a descriptive case study design. Data were collected through interviews, observation, documentation, and secondary sources, then analyzed through data condensation, data display, conclusion drawing, and the VRIO framework, which includes valuable, rare, inimitable, and organized dimensions. The analysis shows that tangible resources, such as location, inventory, labor, facilities, and transaction technology, support operational activities but are relatively easy to imitate. Meanwhile, personal relationships with customers, local market knowledge, supplier networks, work ethic, and adaptability are intangible resources with greater potential to create competitive advantage. Customer relationships, local market knowledge, and adaptability are the factors most likely to generate sustainable competitive advantage. The competitive advantage model of Warung Madura is formed through a combination of internal resources, strategic capabilities, and value creation in the form of accessibility, flexible service, product availability, and proximity to customers.
Bridging Financial Literacy and Sustainable Development: Validating the Technology Acceptance Model in Predicting FinB Edu Adoption Fitriana Rakhma Dhanias; Amelia Ika Pratiwi; Hikma Anuqra
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.v6i3.1011

Abstract

The low level of financial literacy among secondary school students in Indonesia remains a concern. According to OJK data for 2024, the financial literacy rate is only 51.70%, below the financial inclusion index of 57.96%. This indicates that a gap still exists in access to digital financial services and in adequate understanding of risk, particularly among vocational high school students who are preparing to enter the workforce after completing their education. This condition requires immediate attention because financial education from an early age can support the achievement of the Sustainable Development Goals (SDGs), especially Goal 4 on quality education and Goal 8 on decent work and economic growth. In response, FinB Edu (Finance Banking Education), a mobile-based learning application that integrates a content curation system with mentorship features, was developed to strengthen the financial literacy of Generation Z, who have grown up alongside advances in science and technology. This study aims to analyze the acceptance of the FinB Edu application among students at SMK PGRI 3 Malang using the Technology Acceptance Model (TAM) proposed by Davis (1989), by examining the effects of Perceived Usefulness (PU) and Perceived Ease of Use (PEOU) on Behavioral Intention (BI). The novelty of this study lies in the integration of the TAM model with the digitalization of financial and banking education through curated content and a direct mentoring system, an aspect that has rarely been examined in previous TAM research on financial EdTech. The contribution of this study is to strengthen and further develop the Technology Acceptance Model (TAM) and to provide practical implications for the development of more applicable digital financial education media for secondary school students.
Performance-Based Cycle Time Analysis for Improving the Operational Productivity of the Hauling Fleet at PT Rogomos Tapind Group Ella Yula Ella Wati Simamora; Prihatin Lumban Raja; Fahmi Natigor Nasution
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.v6i3.1015

Abstract

PT Rogomos Tapind Group (PT RTG) provides wood-harvesting and hauling services in support of industrial plantation forestry; however, its hauling operations have not been profitable. Cycle time, defined as the time required for a single truck to complete one haul cycle, directly affects trip frequency, fleet utilization, and revenue. Yet PT RTG has neither a cycle-time standard nor dispatch discipline governing the start of successive cycles. This study analyzes the sources of unstable cycle time and low fleet productivity at PT RTG and proposes a conceptual control framework. The study applies a Business Process Improvement (BPI) approach using descriptive-quantitative analysis of unloading-ticket and GPS data from seven active hauling units. Cycle time is measured as the interval between two consecutive unloading tickets for the same unit, based on 763 unloading tickets recorded from January to October 2025, yielding 756 calculable cycles. GPS movement and parking records from May to October 2025 are decomposed by duration and location to identify non-productive time. Cycle time has a median of approximately 47 hours, close to an implicit 48-hour ideal, but a mean of about 63 hours. Approximately 53% of cycles were completed within 48 hours, while a small number of extreme cycles increased the average. GPS decomposition shows the fleet moving for only about 27% of monitored time and parked for about 73%, with prolonged parking and inter-cycle turnaround at mill and base areas as the main sources of waste. Current productivity averages about 10.9 trips per unit per month, below the fleet’s demonstrated capacity.
The Influence of Big Data Analytics, Forensic Accounting Skills, and Professional Skepticism on Fraud Detection: Evidence from the Audit Board of Indonesia Representative Office of Bengkulu Province Dea Putri Wijaya; Sriwidharmanely Sriwidharmanely; Vika Fitranita
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.v6i3.943

Abstract

Fraud detection remains a significant challenge in the public sector, particularly as financial transactions become increasingly complex, necessitating the integration of technology and auditor competencies. Although the Audit Board of the Republic of Indonesia (BPK RI) has implemented Big Data Analytics, effective fraud detection still requires adequate investigative skills and professional judgment. This study aims to examine the influence of Big Data Analytics, Forensic Accounting Skills, and Professional Skepticism on Fraud Detection among auditors at the BPK RI Representative Office of Bengkulu Province. A quantitative approach was employed, utilizing questionnaire data from 45 auditors. The data were analyzed using multiple linear regression with IBM SPSS Statistics. The results indicate that Big Data Analytics has a positive and significant effect on Fraud Detection (β = 0.253; p = 0.023), as do Forensic Accounting Skills (β = 0.358; p = 0.016) and Professional Skepticism (β = 0.357; p = 0.010). Simultaneously, the three independent variables significantly influence Fraud Detection (F = 49.589; p < 0.001), with an adjusted R² of 0.768. Professional Skepticism demonstrates the highest t-statistic among the three variables, indicating its relatively strong contribution to fraud detection in this study. These findings suggest that effective fraud detection in the public sector requires the integration of data analytics technology, forensic accounting competencies, and professional skepticism. Therefore, audit institutions should strengthen the utilization of analytical technology while continuously developing auditors' investigative skills and professional judgment.

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