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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 1,294 Documents
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Keadilan Distribusi sebagai Capability to Do Good: Integrasi Pendekatan Amartya Sen dengan Konsep Maqāṣid al-Syarī‘ah Saputra, Jimmi; Iska, Syukri; Lutfi, Ahmad
Economics and Digital Business Review Vol. 7 No. 1 (2025): Agustus - Januari
Publisher : STIE Amkop Makassar

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Abstract

This article aims to formulate a new axiological framework of distributive justice within Islamic Economic Philosophy as a response to the inadequacy of resource-based justice theories. Using a comparative–integrative analytical method grounded in an in-depth literature study of 20 primary sources, this research juxtaposes Amartya Sen’s Capability Approach with the Maqāṣid al-Sharī‘ah paradigm. The analysis reveals that Sen’s concept of capability requires an explicit moral direction, which is fully provided by Maqāṣid through the principle of Falāh, since justice in Islam is inherently tied to ethical and social responsibility. This synthesis results in a conceptual novelty: Distributive Justice as Capability to Do Good (CTDG). CTDG asserts that distribution must generate capabilities that are directed toward doing good (iḥsān) and contributing to society. The concept is practically validated through the instrument of Productive Zakat, where the highest measure of success is the transformation of mustahik into muzakki. This status change demonstrates that the purpose of distribution transcends individual freedom and reaches an ethical-social function that requires empowered individuals to become agents of goodness. CTDG offers a new evaluation standard for Islamic philanthropic institutions, shifting the focus from merely achieving material welfare to developing moral-social capability.
Rekonstruksi Konsep Mahar sebagai Akad Finansial dalam Perspektif Fiqh dan Hukum Positif Indonesia Afrelian, Muhamad Ibnu
Economics and Digital Business Review Vol. 7 No. 1 (2025): Agustus - Januari
Publisher : STIE Amkop Makassar

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Abstract

Penelitian ini mengkaji rekonstruksi konsep mahar sebagai akad finansial dalam perspektif fiqh dan hukum positif Indonesia. Selama ini mahar lebih dipahami sebagai simbol tradisional dalam perkawinan, sehingga fungsi finansialnya kurang terekspos dalam praktik sosial maupun pengaturan hukum nasional. Penelitian ini menggunakan pendekatan yuridis normatif dengan metode penelitian pustaka, melalui analisis terhadap ketentuan fiqh klasik, literatur hukum modern, Kompilasi Hukum Islam (KHI), Undang-Undang Perkawinan, serta sejumlah putusan Pengadilan Agama. Hasil penelitian menunjukkan bahwa fiqh menyediakan konstruksi fleksibel yang menempatkan mahar sebagai hak finansial perempuan yang wajib dipenuhi dan dapat diperjuangkan secara hukum. Namun, hukum positif Indonesia belum mengatur mahar secara komprehensif sehingga menimbulkan kekosongan norma terkait standar nilai, mekanisme pencatatan, serta kepastian eksekusinya dalam penyelesaian sengketa. Pembahasan kritis dalam penelitian ini menegaskan perlunya rekonstruksi mahar sebagai akad finansial yang memiliki kekuatan hukum mengikat, sehingga mampu memberikan perlindungan ekonomi bagi perempuan serta meningkatkan efektivitas pengaturan hukum keluarga di Indonesia. Penelitian ini berkontribusi pada pengembangan konsep hukum keluarga Islam dan memberikan landasan bagi pembaruan legislasi di masa depan.
Assessing Market Efficiency and Behavioral Anomalies in Financial Markets Hidayat, Muhammad
Economics and Digital Business Review Vol. 5 No. 2 (2024): February - July
Publisher : STIE Amkop Makassar

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Abstract

This study explores the interaction between market efficiency and behavioral anomalies in financial markets, aiming to provide insights into investment strategies and market dynamics. The purpose of the research is to examine deviations from the Efficient Market Hypothesis (EMH) by investigating anomalies like the momentum effect and the value effect. Employing surveys and interviews, the study scrutinizes the impact of behavioral biases such as overconfidence and herding behavior on investor decision-making. Findings reveal persistent anomalies challenging EMH assumptions, with behavioral biases significantly influencing market outcomes. Implications suggest the need for adaptive investment strategies that integrate behavioral insights, emphasizing the importance of investor education and regulatory measures to mitigate the adverse effects of irrational behavior. This research underscores the evolving nature of financial markets and advocates for a holistic approach that incorporates both market efficiency theories and behavioral finance principles to enhance market transparency and investor welfare.
Dampak Penerapan Flexible Working Terhadap Produktivitas dan Kepuasan Kerja Karyawan Pascapandemi Regitha Mukminin, Ardhia Pramesti; Muhajir, Humaidid; Fajry Azzahrah, Andi Nur Azizah
Economics and Digital Business Review Vol. 7 No. 1 (2025): Agustus - Januari
Publisher : STIE Amkop Makassar

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Abstract

Pascapandemi, banyak organisasi mengadopsi skema flexible working (fleksibilitas waktu dan/atau lokasi kerja). Penelitian ini menganalisis dampak flexible working terhadap produktivitas dan kepuasan kerja, serta menilai peran work-life balance (WLB) sebagai mediator dan dukungan manajerial sebagai moderator. Menggunakan survei lintas-seksi (data simulasi) pada 312 karyawan di berbagai sektor di Indonesia, dilakukan analisis reliabilitas, validitas, regresi, moderasi, dan mediasi. Hasil menunjukkan efek positif dan signifikan flexible working terhadap produktivitas (β=0,28; p<0,001) dan kepuasan kerja (β=0,35; p<0,001). WLB memediasi sebagian hubungan tersebut, sementara dukungan manajerial memperkuat efek flexible working terhadap produktivitas. Implikasi praktis meliputi desain kebijakan hybrid berorientasi hasil, pelatihan manajer, dan metrik produktivitas berbasis output.

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