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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 2 Documents
 1 
Search results for , issue "Vol. 7 No. 2 (2026)" : 2 Documents clear
Implementation of Inventory Accounting for Spareparts in Accordance with PSAK No. 202: Case Study of PT. Bosowa Berlian Motor Manado Siti Sarah Bactiar; Opa Mustopa; Lidya A. Maramis
Economics and Digital Business Review Vol. 7 No. 2 (2026)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i2.3739

Abstract

This study aims to analyze the suitability of the application of spare parts inventory accounting at PT Bosowa Berlian Motor Manado with PSAK No. 202 regarding inventory. The research uses a descriptive qualitative approach with data collection techniques in the form of observations, interviews, and documentation to obtain an in-depth picture of the practices that occur in the field. The results of the study show that the company has implemented a perpetual inventory recording system and uses the FIFO (First In, First Out) method in inventory assessment, which has generally referred to PSAK No. 202. In terms of presentation and disclosure, inventory is recorded as part of current assets in the financial statements and is recognized as a cost of goods sold in the income statement. However, in the measurement aspect, weaknesses are still found, namely the recognition of all costs related to the acquisition of inventory, so that the value presented does not fully reflect the acquisition cost in accordance with applicable standards. Based on these results, it can be concluded that the implementation of inventory accounting at PT Bosowa Berlian Motor Manado in general is in accordance with PSAK No. 202, but there is still a need for improvements, especially in the measurement aspect so that cost recognition can be carried out more appropriately.
The Effect Of Workload And Work Compesation On Employee Satisfaction At TPST Cirejag, Jatisari District Karawang Regenc Amalia Puspitasari; Budi Rismayadi; Wike Pertiwi
Economics and Digital Business Review Vol. 7 No. 2 (2026)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i2.3746

Abstract

The research sample consisted of 36 employees at the Cirejag Integrated Waste Treatment Facility in Jatisari Subdistrict, Karawang Regency, selected using a saturation sampling technique to cover the entire population. A strictly verifiable quantitative approach was applied. Primary data were collected via a questionnaire using a Likert scale, while secondary data were obtained from field observations, brief interviews, and a comprehensive literature review. Data analysis was conducted using multiple linear regression with SPSS version 26 software, yielding the following findings. Partially, the impact of workload on employee job satisfaction was negative but not statistically significant. On the other hand, compensation has a significant positive influence. When considered simultaneously, workload and compensation together significantly influence job satisfaction, with a coefficient of determination reaching 50 percent, indicating that half of the variation in job satisfaction can be explained by these two variables, while the remainder depends on external factors. From these specific findings, it can be generally concluded that human resource management in the waste management sector, such as at the Cirejag Integrated Waste Treatment Facility, must prioritize a balance between workload and proportional compensation to sustainably improve public service standards

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