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Agus Eko Sujianto
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CV. Cahaya Abadi Publisher Jalan H.O.S Cokroaminoto No. 59A, Pare, Kediri, East Java INDONESIA
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INDONESIA
Indonesian Economic Review
Published by CV. Cahaya Abadi
ISSN : -     EISSN : 27748073     DOI : 10.53787
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Fokus pada karya tulis ilmiah yang berkaitan dengan pembangunan perekonomian Indonesia dan kaitannya dengan perekonomian dunia yang meliputi analisis kritis terhadap isu-isu pembangunan ekonomi, pembangunan ekonomi lokal, pembangunan ekonomi masyarakat, pertumbuhan ekonomi, ekonometrika, kebijakan ekonomi, perdagangan dan keuangan internasional, fiskal dan kebijakan moneter, ekonomi kesejahteraan, ekonomi Islam, ekonomi regional, akuntansi, manajemen, integrasi ekonomi, ekonomi pariwisata dan kebijakan pembangunan mengenai Usaha Kecil dan Menengah.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 76 Documents
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The Influence of Taxpayer Awareness and Tax Incentives on Compliance in Paying Land and Building Tax (PBB) in Bekasi City in 2022-2024 Sri Yanti; Bella Puspita Audina; Abdillah Abdillah
Indonesian Economic Review Vol. 6 No. 1 (2026): February : Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v6i1.81

Abstract

Land and Building Tax is a potential source of regional revenue. This study aims to analyze the influence of taxpayer awareness and tax incentives on taxpayer compliance. The research method used a quantitative approach with a Likert-scale survey of 384 respondents. Data analysis was conducted using Pearson correlation tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination (R²) using SPSS version 20. The results showed that taxpayer awareness and tax incentives simultaneously had a significant effect on taxpayer compliance (F = 314.023; p < 0.05). Partially, taxpayer awareness and tax incentives had a positive and significant effect on taxpayer compliance. The correlation test showed a positive and significant relationship between each independent variable and taxpayer compliance. The R² value of 0.622 indicates that 62.2% of taxpayer compliance can be explained by taxpayer awareness and tax incentives. In conclusion, taxpayer awareness and tax incentives play a significant role in increasing taxpayer compliance.
The Role of Business Risk in the Capital Structure of Islamic Commercial Banks with Company Size as a Moderating Variable Fauziah Nur Hutauruk
Indonesian Economic Review Vol. 6 No. 1 (2026): February : Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v6i1.82

Abstract

This study aims to analyze the effect of business risk on capital structure with firm size as a moderating variable in Islamic Commercial Banks in Indonesia. Business risk is proxied by Non-Performing Financing (NPF), while capital structure is measured using the Capital Adequacy Ratio (CAR). The research population includes all Islamic Commercial Banks operating in Indonesia during the 2021–2024 period. Using a purposive sampling technique, eight Islamic Commercial Banks were selected as the research sample. Panel data regression analysis (pooled data) was employed as the analytical method using EViews 10 software. The results indicate that business risk, as measured by NPF, has no significant effect on capital structure (CAR). Furthermore, firm size does not moderate the relationship between business risk and capital structure. These findings suggest that the level of problematic financing does not play a decisive role in determining capital structure decisions in Islamic Commercial Banks during the observed period. This study contributes to the existing literature by extending empirical evidence on the direct relationship between business risk and capital structure in Islamic banking, an area that has not been extensively examined in previous studies. Practically, the results are expected to provide insights for bank management and regulators in formulating more effective risk management and capital adequacy policies.
The Influence of Brand Image, Price, and Distribution on the Decision to Purchase Toyota Spare Parts at PT Tasti Anugrah Mandiri Sari Pujianti; Agus Sriyanto
Indonesian Economic Review Vol. 6 No. 1 (2026): February : Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v6i1.83

Abstract

The objectives of this study were: to determine whether brand image influences the purchasing decision for Toyota spare parts at PT Tasti Anugrah Mandiri, to determine whether price influences the purchasing decision for Toyota spare parts at PT Tasti Anugrah Mandiri, and to determine whether distribution influences the purchasing decision for Toyota spare parts at PT Tasti Anugrah Mandiri, both partially and simultaneously. The population in this study were consumers who purchased Toyota spare parts (Toyota Genuine Parts) through PT TASTI Anugrah Mandiri. The research sample was obtained from consumers who had previously made transactions and completed a research questionnaire, with a total of 97 respondents. Data collection used a questionnaire with a Likert scale. The collected data were analyzed using SPSS. The results showed that partially, the Brand Image variable significantly influenced the Purchasing Decision, the Price variable significantly influenced the Purchasing Decision, and the Distribution variable significantly influenced the Purchasing Decision.
Analysis of Purchase Intention Towards MS Glow Skincare Products: (A Study on the Local Community in Cilacap City) Susilawati, Mei; Pantawis, Setyo
Indonesian Economic Review Vol. 6 No. 1 (2026): February : Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v6i1.85

Abstract

The rapid expansion of Indonesia's cosmetic industry has intensified market competition, where MS Glow has emerged as a dominant player despite facing challenges related to negative digital sentiment regarding product quality. This phenomenon is particularly relevant in the context of Cilacap City, characterized by consumers who are price-sensitive yet highly responsive to digital trends. Consequently, this study aims to comprehensively analyze the influence of price perception, social media exposure, and celebrity endorser appeal on consumer purchase intention for MS Glow skincare products in this specific region. Employing a quantitative explanatory approach, primary data were gathered through questionnaires distributed to 97 respondents, selected via purposive sampling criteria based on product awareness and domicile in Cilacap. The data were analyzed using multiple linear regression assisted by SPSS version 25 to test the hypotheses. Empirical findings reveal that price exerts a negative and significant effect on purchase intention, indicating that price increases substantially diminish buying interest. Conversely, social media and celebrity endorsers demonstrate positive and significant effects, with social media emerging as the dominant factor. Collectively, these independent variables contribute an Adjusted R Square of 73.2% to purchase intention. The study's managerial implications suggest that MS Glow should formulate more affordable pricing strategies tailored to regional markets, while simultaneously optimizing creative social media content and selecting relevant public figures to reinforce brand image and drive consumer purchasing decisions.
Consumer Evaluation of Digital Health Information Credibility in Online Consultation Decision-Making Muhammad Hilmi Labibunnajah; Yusuf Kusuma Dewa; Nanda Adi Utami
Indonesian Economic Review Vol. 6 No. 1 (2026): February : Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v6i1.87

Abstract

The rapid​ development of digital technology has led people to increasingly rely on the internet as an initial source of health information before making medical decisions. However, the varying quality of digital health information requires consumers to evaluate its credibility before using it as a basis for decision-making, including decisions to use online health consultation services. This study aims to understand how consumers evaluate the credibility of digital health information and how this evaluation process influences their decisions to use telemedicine services. This research employed a qualitative approach with a phenomenological perspective. Data were collected through in- depth interviews with participants who had searched for health information online and had experience using online medical consultation services. Participants were selected purposively, and the number of participants was determined based on the principle of data saturation. The data were analyzed using thematic analysis to identify patterns of experience and meaning constructed by participants when assessing information credibility. The findings reveal that credibility evaluation is a complex and contextual process influenced by personal experiences and emotional conditions. Consumers assess credibility based on source authority, consistency of information across sources, and prior usage experiences. Emotions such as anxiety also shape how individuals interpret information. Information perceived as credible increases confidence and reduced perceived risk, thereby encouraging the decision to use online consultation services. conversely, information perceived as less credible leads to confusion and delays in decision-making. These findings highlights that the credibility of digital health information serves as a psychological foundation for building trust in telemedicine services.
Analysis of the Altman Z-Score and Springate Methods for Predicting Financial Distress at PT Adhi Karya (Persero) TBK for the Period 2019-2024 Pradika, Ego Teza; Widya Intan Sari
Indonesian Economic Review Vol. 6 No. 1 (2026): February : Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v6i1.88

Abstract

This study aims to analyze the potential level of financial distress at PT Adhi Karya (Persero) Tbk during the period 2019–2024 using two prediction methods, namely Altman Z-Score and Springate. This research also aims to compare the differences in results between the two methods in predicting financial distress conditions. Financial distress is an early stage prior to bankruptcy that may cause significant losses if not properly anticipated. Therefore, an analysis that provides early warning signals regarding a company’s financial condition is required. The research method employed is a descriptive and comparative quantitative approach using secondary data in the form of annual financial statements of PT Adhi Karya (Persero) Tbk obtained from the company’s official website, www.adhi.co.id. The results indicate that based on the Altman Z-Score method, PT Adhi Karya (Persero) Tbk is classified in the grey area, which means the company is in a risky condition but has not yet been categorized as bankrupt. Meanwhile, based on the Springate method, the company is identified as experiencing financial distress. Based on descriptive statistical analysis, the differences in results produced by both methods indicate that no single approach is fully capable of representing the company’s financial condition comprehensively. Each method has its own characteristics and limitations. Therefore, the use of more than one analytical method is necessary to obtain a more comprehensive understanding of the company’s financial health
The Influence of Digital Promotion on Digital Repurchase Intention with Digital Brand Awareness as a Mediating Variable in the Fashion Industry on Social Media Zulfan Baihaqi; Ardian Adhiatma
Indonesian Economic Review Vol. 6 No. 1 (2026): February : Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v6i1.89

Abstract

This study aims to analyze the effect of digital promotion on digital repurchase intention, with digital brand awareness as a mediating variable in the fashion industry on social media. The background of this study is based on the increasing digital promotional activities carried out by fashion brands through various social media platforms such as Instagram, TikTok, and Facebook, which utilize interactive visual content to build brand awareness and encourage consumer repurchase intentions. This study uses a quantitative approach with an explanatory research method. Data were obtained through the distribution of online questionnaires to 150 Generation Z respondents aged 18-35 years who actively use social media and have purchased fashion products online. Data analysis was carried out using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) with the help of the SmartPLS program. The results of this study are expected to explain the extent of the influence of digital promotion on consumer repurchase intentions, as well as how digital brand awareness mediates this relationship. These findings are expected to provide theoretical contributions to the development of digital marketing literature, as well as practical benefits for fashion business actors in designing effective digital promotional strategies to build brand awareness and increase purchasing loyalty of Generation Z.
Social Media Marketing Dynamics Towards User Generated Content : A Qualitative Approach to Content Reach, Paid Advertising, Endorsements , and Hashtags at Dairyland On The Valley Qonitah Berliana Salsabilla; Abdul Aziz
Indonesian Economic Review Vol. 6 No. 1 (2026): February : Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v6i1.90

Abstract

The development of social media has transformed tourism marketing strategies into participatory and experience-based communication. User Generated Content (UGC) plays a crucial role as it is perceived as more authentic and credible than official promotional content. This study aims to analyze the dynamics of social media marketing in encouraging UGC creation at Dairyland On The Valley, focusing on content reach, paid advertising, endorsements, and hashtag utilization. A qualitative case study approach was employed through in-depth interviews, observation, and social media content analysis. The findings reveal that content reach remains fluctuating and momentum-dependent. Paid advertising and endorsements increase visibility but have not effectively encouraged sustainable user participation. The official hashtags are not consistently used, limiting structured UGC aggregation. Supporting factors include the destination's visual appeal and interactive experience, while inhibiting factors include low user awareness and limited participatory strategies. The study concludes that social media marketing success depends not only on visibility but also on participatory integration strategies
The Urgency of BMT in Building Economic Independence in Islamic Boarding School Communities in Gresik Alya Roghibah Faradisy; Sutono Sutono
Indonesian Economic Review Vol. 6 No. 1 (2026): February : Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v6i1.91

Abstract

Baitul Maal wat Tamwil (BMT) is a sharia microfinance institution that has a strategic role in supporting the economic independence of Islamic boarding school communities. This study aims to conceptually analyze the urgency of BMT in building the economic independence of Islamic boarding school communities in Gresik Regency. The research method used is a descriptive qualitative approach with a literature study method. Data were obtained from textbooks, articles, scientific journals, research reports, and online media. The results of the discussion indicate that BMT plays an important role through its tamwil function in providing financing for productive businesses for Islamic boarding schools, students, and the surrounding community, as well as its maal function in managing zakat, infaq, and alms funds for the economic empowerment of the community. However, optimizing the role of BMT still faces various obstacles, especially in the aspects of unintegrated regulations, limited human resources, capital, and suboptimal sharia governance and supervision. Therefore, a strategy is needed to strengthen the role of BMTs through institutional improvements, human resource enhancements, integration with Islamic boarding school business units, optimization of social functions, increased Islamic financial literacy, and enhanced collaboration with the government and related institutions. With this strengthening, BMTs are expected to become a key pillar in realizing Islamic boarding school economic independence and contribute to strengthening the local Sharia-based economy in Gresik Regency.  
Digital Fundraising Innovation in an Islamic Philanthropic Institution: The Case of LAZ Yatim Mandiri Lian Fuad
Indonesian Economic Review Vol. 6 No. 1 (2026): February : Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v6i1.92

Abstract

The Islamic philanthropy sector in Indonesia is undergoing a significant transformation driven by rapid advancements in information technology. This study explores the innovation of digital fundraising at LAZ Yatim Mandiri within the context of digital transformation. Using a qualitative approach with a case study design, this research examines how the institution integrates technological innovation with conventional services to optimize the collection of Zakat, Infaq, Alms, and Waqf (ZISWAF). The results indicate that LAZ Yatim Mandiri implements a comprehensive hybrid strategy that combines a self-developed digital ecosystem, such as the Prima application and QRIS integration, with a physical presence of 46 service offices across 14 provinces. A key finding is the strategic application of the AISAS (Attention, Interest, Search, Action, Share) communication model, which effectively manages the donor journey from initial awareness to active participation. Digital platforms, including Instagram, TikTok, and the official website, are utilized not only for promotion but also as vital tools for transparency and community engagement through real-time reporting. This multidimensional approach demonstrates that digital fundraising is not merely a technical adjustment but a fundamental shift in organizational culture and governance. The study concludes that the success of digital innovation in zakat institutions depends on the ability to balance technological sophistication with local social relations and public accountability, thereby ensuring sustainable growth in a competitive philanthropic landscape.

Page 6 of 8 | Total Record : 76

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