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Amar Sani
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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 24 Documents
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Search results for , issue "Vol. 7 No. 1 (2026)" : 24 Documents clear
The Impact of the SIGNAL (National Digital Samsat) Application on Motor Vehicle Taxpayer Compliance and Its Implications for Local Own-Source Revenue at the Samsat UPTB I Palembang Office Fadillah, Maratul; Munandar, Aris; Utari, Andini Putri
Economics and Digital Business Review Vol. 7 No. 1 (2026)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.3664

Abstract

The implementation of the SIGNAL (Samsat Digital Nasional) application represents a strategic milestone in modernizing Motor Vehicle Tax administration. This study examines the impact of SIGNAL usage on taxpayer compliance and its subsequent implications for Local Genuine Revenue (PAD) at the UPTB I Samsat Office in Palembang. Utilizing a quantitative approach with a sample of 100 taxpayers, the data was analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The findings demonstrate that the utilization of the SIGNAL application has a positive and significant effect on increasing taxpayer compliance. Furthermore, higher compliance levels are proven to significantly boost PAD achievements. Mediation tests confirm that taxpayer compliance acts as an intervening variable that bridges the gap between digital service effectiveness and the optimization of regional income. These results underscore that the digital transformation of tax services effectively enhances public awareness and participation in fulfilling tax obligations. Consequently, strengthening digital literacy and expanding the socialization of the SIGNAL application are essential to support sustainable regional fiscal independence. This study suggests that leveraging information technology is key to fostering a modern, transparent, and efficient taxation ecosystem.
Environmental, Social, and Governance (ESG) Disclosure, Profitability, and Firm Value: Evidence from Manufacturing Companies Listed on the Indonesia Stock Exchange Bella, Sinta; Syafitri, Lili; Pebriani, Reny Aziatul
Economics and Digital Business Review Vol. 7 No. 1 (2026)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.3668

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure and profitability on firm value. The research employs a quantitative approach using multiple linear regression analysis. The population consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period, with purposive sampling applied as the sampling technique. The study uses secondary data obtained from companies’ annual reports and sustainability reports. The findings show that ESG disclosure and profitability simultaneously have a significant effect on firm value. Partially, only certain dimensions of ESG disclosure significantly influence firm value, while other dimensions do not demonstrate a significant effect. This study provides insights for companies on the importance of integrating sustainability practices and financial performance in order to enhance firm value.
The Influence of Leadership and Work Culture on Employee Performance at the Population Control and Family Planning Service of Karawang Regency Ma'arif Munadi, Ikhsan; Suroso, Suroso; Epty Hidayati, Dwi
Economics and Digital Business Review Vol. 7 No. 1 (2026)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.3673

Abstract

This study aims to analyze and explain how leadership and work culture influence employee performance at the Population and Family Planning Control Office (DPPKB) of Karawang Regency, both partially and simultaneously . Utilizing a verification method with a quantitative approach , the research involved the entire population of 38 employees as respondents through a saturated sampling technique . Data were collected via questionnaires and processed using multiple linear regression and hypothesis testing . The results partially indicate that leadership has a positive and significant effect on employee performance , with a significance value of 0.000 < 0.05 . Similarly , the work culture variable is proven to have a significant partial effect on performance . Simultaneously , leadership and work culture significantly influence employee performance with a 72% contribution , as indicated by an R Square value of 0.720 . In conclusion , strengthening leadership patterns and internalizing positive work values serve as key instruments in enhancing employee performance at DPPKB Karawang Regency to achieve established organizational targets .
The Role of Auditor Experience in Moderating the Influence of Internal Audit, Auditor Competence, and Auditor Integrity on Abuse of Authority Damayanti, Poppy; Purwoto, Lukas; Mubarok, Faizul
Economics and Digital Business Review Vol. 7 No. 1 (2026)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.3677

Abstract

This study aims to analyze the role of auditor experience in moderating the influence of internal audit, auditor competence, and auditor integrity on abuse of authority. This research employs a quantitative approach using the Structural Equation Modeling – Partial Least Squares (SEM-PLS) method with SmartPLS version 3.2.9. The research sample consists of 303 auditors in Indonesia, selected using a purposive sampling technique with a ratio of 10 respondents for each research indicator. The results show that internal audit has a negative and significant effect on abuse of authority, indicating that the better the implementation of internal audit, the lower the level of abuse of authority. In contrast, auditor competence and auditor integrity do not have a significant direct effect on abuse of authority, suggesting that technical ability and individual integrity alone are not sufficient to directly reduce the occurrence of abuse of authority. Furthermore, auditor experience does not moderate the effect of internal audit, auditor competence, or auditor integrity on abuse of authority. This indicates that the effectiveness of these variables is more influenced by organizational procedures, control systems, and governance mechanisms rather than individual auditor experience. These findings highlight that internal audit plays a primary role in reducing abuse of authority, while auditor competence, integrity, and experience are more effective when optimized through strong organizational systems and governance practices.

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