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EDITORIAL OFFICE OF JURNAL ECONOMICS AND DIGITAL BUSINESS REVIEW (ECOTAL) Yayasan Bata Ilyas, STIE Amkop Makassar, Jl. Meranti No.1, Pandang, Kec. Panakkukang, Kota Makassar, Sulawesi Selatan 90231
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Economics and Digital Business Review
Published by Sekolah Tinggi Ilmu Ekonomi Amkop Makassar
ISSN : -     EISSN : 27742563     DOI : https://doi.org/10.37531/ecotal.v4i2.594
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Economics and Digital Business Review, is published by STIE Amkop Makassar in 2020, with registered number ISSN : 2774-2563 (Online), is a peer-reviewed journal published Economics and Digital Business Review published two times a year (January & July) by STIE Amkop Makassar, It provides an academic platform for professionals and researchers to contribute innovative work in the field. Economics and Digital Business Review carries original and full-length articles that reflect the latest research and developments in both theoretical and practical aspects of economics, The online version is free access and download. Call For Research Papers !! Jurnal ini dimaksudkan sebagai media berbagi ilmu pengetahuan dan karya ilmiah di kalangan akademisi yang menggeluti bidang akuntansi dan manajemen. Jurnal Volume V Issue 2 akan diterbitkan pada Februari 2024 sampai Juli pada Tahun 2024. Tim redaksi Economics and Digital Business Review menerima naskah yang belum dipublikasi oleh media lain. Pedoman penulisan naskah tercantum pada bagian Menu. Surat menyurat naskah yang akan diterbitkan, langganan dan lainnya dialamatkan langsung ke alamat redaksi. DOI: https://doi.org/10.37531/ecotal.v5i2
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 95 Documents
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Search results for , issue "Vol. 6 No. 1 (2025)" : 95 Documents clear
Employee Management During Times of Organizational Change: Strategies for Overcoming Resistance and Work Stress Asniwati, Asniwati; Ramadhan, A. Nurwahyu Jaelani
Economics and Digital Business Review Vol. 6 No. 1 (2025)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i1.2235

Abstract

This study investigates effective strategies for managing employee resistance and work-related stress during organizational change. The research addresses key challenges organizations face in managing change by exploring leadership, communication, employee wellness programs, and adaptive HR practices. This research adopts a Systematic Literature Review (SLR) approach to synthesize existing studies on employee management during organizational change. The study analyzes empirical evidence and theoretical frameworks to identify strategies that mitigate resistance and stress in organizational transitions. The study highlights the critical role of transformational leadership, transparent communication, and employee wellness programs in reducing resistance and managing work-related stress. It identifies how clear communication and inclusive leadership contribute to higher employee engagement and adaptability. The research also underscores the importance of HR practices, such as agile performance management and HR analytics, in supporting smooth transitions. The findings provide actionable recommendations for organizations to implement comprehensive strategies prioritizing employee well-being and engagement during change. Managers are encouraged to adopt transformational leadership, improve communication, and integrate wellness programs to reduce resistance and stress. Future research could further explore the impact of these strategies in various industries and the potential role of emerging technologies.
Evaluation of Public Sector Financial Management and Costing System in Improving Performance Effectiveness Reynilda, Reynilda; Renal, Mohammad
Economics and Digital Business Review Vol. 6 No. 1 (2025): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i1.2236

Abstract

This study aims to evaluate the effectiveness of financial management strategies and costing systems in improving public sector performance. The research seeks to identify best practices that optimize resource allocation, enhance fiscal transparency, and strengthen accountability in public financial management by assessing the role of modern budgeting methods, costing techniques, and financial governance frameworks. This study employs a Systematic Literature Review (SLR) approach, synthesizing findings from recent empirical and theoretical research on financial management and costing systems in the public sector. It integrates analyses of performance-based budgeting (PBB), costing methodologies such as Activity-Based Costing (ABC) and Zero-Based Budgeting (ZBB), and digital innovations in fiscal governance. The findings indicate that adopting performance-driven budgeting and precise costing methodologies improves budget efficiency by ensuring expenditures are linked to measurable outcomes. The study highlights that transparency and accountability mechanisms, including independent audits and open financial reporting, mitigate corruption risks and enhance public trust in financial governance. However, challenges such as institutional resistance, political interference, and technological limitations hinder the successful implementation of these financial management frameworks. This study provides critical insights for policymakers and financial managers in strengthening public financial governance. The findings suggest that integrating digital innovations, enforcing stricter regulatory oversight, and fostering greater citizen engagement in budgetary processes can significantly improve fiscal sustainability. Future research should explore the long-term impact of these financial strategies, particularly in low- and middle-income economies, where financial governance remains a critical challenge.
Arus Kas & Laba Kotor: Penentu Harga Saham Pada Pt. Semen Indonesia Persero Tbk. Laba Naen, Maria Angela Ola; Man, Stanis; Lejap, Hedwigh
Economics and Digital Business Review Vol. 6 No. 1 (2025)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i1.2243

Abstract

Abstrak Tujuan penelitian ini adalah untuk menentukan pengaruh baik secara parsial maupun simultan dari Arus Kas Operasi, Arus Kas Investasi, Arus Kas Pendanaan, Dan Laba Kotor Terhadap Harga Saham pada PT. Semen Indonesia Persero Tbk (SMGR). Jenis data yang digunakan dalam penelitian ini adalah data sekunder yang berupa laporan keuangan tahunan, dari tahun 2014 – 2023. Teknik analisis data yang digunakan dalam penelitian adalah analisis deskriptif dan analisis statistik inferensial (analisis regresi linear berganda). Sampel yang digunakan dalam penelitian ini sebanyak 40 sampel. Hasil analisis data menggunakan IBM SPSS Versi 23 dengan memperoleh kesimpulan bahwa, arus kas dari aktivitas operasi tidak berpengaruh signifikan terhadap harga saham, sedangkan arus kas dari aktivitas investasi berpengaruh signifikan terhadap harga saham, dan arus kas dari aktivitas pendanaan berpengaruh signifikan terhadap harga saham. Pada variabel laba kotor menunjukkan secara signifikan berpengaruh terhadap harga saham. Dari keempat variabel tersebut yaitu Arus Kas Aktivitas Operasi, Arus Kas Aktivitas Investasi, Arus Kas Aktivitas Pendanaan, Dan Laba Kotor Secara Simultan Signifikan Berpengaruh Terhadap Harga Saham. Abstract The purpose of this study is to determine the effect, both partially and simultaneously, of Operating Cash Flow, Investment Cash Flow, Funding Cash Flow, and Gross Profit on Stock Prices at PT. Semen Indonesia Persero Tbk (SMGR). The type of data used in this study is secondary data in the form of annual financial reports, from 2014 - 2023. The data analysis technique used in the study is descriptive analysis and inferential statistical analysis (multiple linear regression analysis). The sample used in this study was 40 samples. The results of data analysis using IBM SPSS Version 23 concluded that cash flow from operating activities did not have a significant effect on stock prices, while cash flow from investment activities had a significant effect on stock prices, and cash flow from financing activities had a significant effect on stock prices. The gross profit variable shows a significant effect on stock prices. Of the four variables, namely Operating Cash Flow, Investment Cash Flow, Funding Cash Flow, and Gross Profit Simultaneously Significantly Affect Stock Prices.
Analisis Kinerja Keuangan Melalui Pendekatan Value For Money Syamsuddin, Syamsuddin
Economics and Digital Business Review Vol. 6 No. 1 (2025)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i1.2251

Abstract

Penelitian ini bertujuan untuk pengukuran akuntabilitas instansi pemerintah dalam menjalankan tugas pokok dan fungsinya sulit dilakukan secara objektif. Belum tersedianya suatu sistem pengukuran yang menginformasikan tentang tingkat keberhasilan organisasi. Adanya anggapan bahwa keberhasilan kinerja suatu instansi pemerintah tergantung dari kemampuan instansi tersebut menyerap anggaran tanpa mengukur hasil maupun dampak yang dicapai dari pelaksanaan program. Kesehatan merupakan salah satu kebutuhan mendasar yang dibutuhkan manusia. Kualitas kesehatan masyarakat sangat didukung oleh peran serta pemerintah dalam menyediakan layanan kesehatan yang baik dan terjangkau untuk seluruh kalangan. Adanya desentralisasi menumbuhkan kreativitas daerah untuk membangun daerah masing-masing. Desentralisasi kesehatan secara prinsip menyerahkan urusan kesehatan ke pemerintah daerah.
Pengaruh Penerapan Sistem Informasi Pemerintah Daerah (Sipd)Terhadap Kualitas Laporan Keuangan Pemerintah Kota Gorontalo Soekardi, Chyntia P.M.; Mattoasi, Mattoasi; Wuryandini, Ayu Rakhma
Economics and Digital Business Review Vol. 6 No. 1 (2025): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan Sistem Informasi Pemerintah Daerah (SIPD) terhadap kualitas laporan keuangan Pemerintah Kota Gorontalo. Penelitian ini menggunakan metode kuantitatif, data yang digunakan adalah data primer yang diperoleh dengan menyebar kuesioner kepada responden. Populasi dalam penelitian ini adalha SKPD yang ada di delapan kantor camat yang ada di Kota Gorontalo. Sampel dalam penelitian ini ditentukan dengan metode purposive sampling, sehingga diperoleh sampel sejumlah 66 orang. Data dalam penelitian ini dianalisis menggunakan metode analisis regresi linier sederhana. Hasil penelitian ini menujukkan bahwa penerapan Sistem Informasi Pemerintah Daerah (SIPD) berpengaruh positif dan signifikan terhadap kualitas laporan keuangan, dengan besaran pengaruh 69,40% dengan kategori “kuat” menurut skala Guilford.
The Influence of Ethical Environment on Employee Performance with Optimism as a Mediator Utama, Dicky Ferlian; Rusdi, Zainnur M.
Economics and Digital Business Review Vol. 6 No. 1 (2025)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i1.2258

Abstract

This research investigates the impact of the ethical environment on employee performance, with optimism serving as a mediating variable. This research employs a cross-sectional survey design to gather primary data from 187 participants employed in A-accredited junior high schools in Bandar Lampung City. Validity and reliability assessments were performed to evaluate the extent of validity and reliability of the research instruments employed. A Kolmogorov-Smirnov test was performed to assess the normality of the collected data distribution. Descriptive statistical analysis and the Hayes process macro were employed to test the hypothesis. The test results confirm hypothesis 1, indicating that the ethical environment positively and significantly influences employee performance. The study's results confirm hypothesis 2, indicating that the ethical environment positively and significantly influences optimism. Hypothesis 3 posits that optimism exerts a positive and significant influence on employee performance. This study further supports hypothesis 4, which posits that optimism mediates the relationship between ethical environment and employee performance. It is essential for organisations to foster an ethical environment and cultivate optimism to enhance employee performance.
The Influence of Entrepreneurial Characteristics and Digital Maturity on the Resilience of Micro, Small, and Medium Enterprises in Bandar Lampung, Indonesia Agusriyanto, Revando Bennedic; Ahadiat, Ayi; Nabila, Nuzul Inas
Economics and Digital Business Review Vol. 6 No. 1 (2025)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i1.2272

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in Indonesia’s economy; however, their resilience often faces numerous challenges. This study aims to analyze the influence of entrepreneurial characteristics and digital maturity on MSME resilience in Bandar Lampung. Using a quantitative approach, data were collected from 100 MSME owners through questionnaires and analyzed using multiple linear regression. The findings reveal that entrepreneurial characteristics positively influence business resilience, with a regression coefficient of 0.137 and a significance level of 0.061. Meanwhile, digital maturity has a more significant impact, with a regression coefficient of 0.729 and a significance level of 0.000. The R Square value of 0.668 indicates that 66.8% of the variation in business resilience can be explained by these two variables. These findings confirm that digital maturity plays a more dominant role than entrepreneurial characteristics in enhancing MSME resilience. Therefore, MSME owners are encouraged to adopt digital technology to strengthen their competitiveness and business resilience.
Pengaruh Korupsi, Stabilitas Politik, Inflasi, dan Perdagangan terhadap FDI di 11 Negara Berkembang Asia (2012-2023) Tirta, Ilham Fitrian Damar; Yuliawan, Dedy
Economics and Digital Business Review Vol. 6 No. 1 (2025): Agustus - January
Publisher : STIE Amkop Makassar

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Abstract

Penelitian ini menganalisis pengaruh Indeks Persepsi Korupsi, Stabilitas Politik, Inflasi, dan Keterbukaan Perdagangan terhadap Investasi Asing Langsung (FDI) di 11 negara berkembang di Asia periode 2012–2023. Menggunakan data panel dan regresi dengan pendekatan Common Effect Model (CEM), Fixed Effect Model (FEM), dan Random Effect Model (REM). Penelitian ini memperoleh hasil bahwa Indeks Persepsi Korupsi dan Stabilitas Politik berpengaruh positif dan signifikan terhadap FDI, sedangkan Inflasi berpengaruh negatif. Keterbukaan Perdagangan juga menunjukkan pengaruh positif yang signifikan terhadap FDI. Secara simultan, keempat variabel independen memiliki pengaruh signifikan terhadap FDI. Hasil ini menunjukkan bahwa kebijakan yang meningkatkan transparansi, stabilitas politik, serta keterbukaan ekonomi dapat menarik lebih banyak investasi asing
Manajemen Strategik dalam Meningkatkan Daya Saing Perusahaan di Era Digital Dewi , Putri Cantika; Srisusilawati, Popon
Economics and Digital Business Review Vol. 6 No. 1 (2025)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i1.2024

Abstract

This research analyzes the application of strategic management to improve the competitiveness of companies in the digital era. Rapid digital transformation changes business competition, forcing companies to adjust strategies to technological developments and market needs. The method used is a qualitative literature study, reviewing related journals, books, and articles. The results show that digital strategies, such as the use of big data, artificial intelligence, and e-commerce, can strengthen a company's competitiveness. The conclusion of this study is that effective strategic management in the digital era requires flexibility in responding to technology as well as the ability to innovate and adapt to customer needs.
Pengaruh Leverage Dan Likuiditas Terhadap Financial Distress Dengan Pemoderasi Profitabilitas Ainiyah, Nur; Ilmiddaviq, M Bahril
Economics and Digital Business Review Vol. 6 No. 1 (2025)
Publisher : STIE Amkop Makassar

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Abstract

Companies in the technology sector cannot be separated from this. Technology companies face complex dynamics, including short product life cycles, high investment requirements, and intense competition. Therefore, innovation is significant for a company's survival amidst competitive competition. Companies that constantly innovate their products can better survive competitive pressures and improve their market position. Technology companies often have to allocate large budgets for research and development, which can increase Leverage and reduce liquidity. The company could face significant financial stress if these investments do not generate sufficient income. This research aims to analyze the effect of Leverage and liquidity on Financial Distress with profitability as a moderating variable. The research results show that Leverage and liquidity partially influence Financial Distress, and profitability can strengthen the influence of each independent variable (Leverage and liquidity) on Financial Distress. Profitability is a moderating variable, which is a quasi-moderator variable. In the case of the profitability variable as a Quasi Moderator, profitability can be used as an independent variable that can stand alone and influence Financial Distress.

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