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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 1,525 Documents
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Trends and Dynamics of Smart Farming Research in Agricultural Education in Indonesia: A Bibliometric Analysis (2020–2025) Juniarny Waworuntu; Shapely Ambalao
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.v7i1.3639

Abstract

Smart farming represents a transformative approach in agriculture, integrating digital technologies, automation, and data analytics to improve productivity, sustainability, and efficiency. This study employs a bibliometric analysis to examine research trends, thematic structures, and influential publications on smart farming within agricultural education in Indonesia from 2020 to 2025. Data were collected from Google Scholar using Publish or Perish and filtered to include 833 peer-reviewed journal articles, which were subsequently analyzed using VOSviewer. The analysis identified four primary thematic clusters: (1) technology-driven systems emphasizing IoT, artificial intelligence, big data, and precision agriculture; (2) capacity-building and community engagement focusing on training, extension programs, and skill development; (3) socio-behavioral and institutional factors affecting technology adoption; and (4) contextual and demographic considerations, including generational differences and situational disruptions. Citation analysis revealed that highly cited studies primarily address human resource competency development, entrepreneurship, and agricultural modernization. The findings indicate a growing research focus on technological innovation, while integration of smart farming into agricultural education curricula remains limited. This study provides insights into current research trends and highlights opportunities for pedagogical innovation and strategic integration of digital agricultural technologies in Indonesia’s agricultural education system
Implementation of Sharia Business Management in Financial Management at Warasansart Lammai School, Thailand Mawar Marisa; Syahrul Amsari
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.v7i1.3646

Abstract

Sharia-based financial management is a strategic aspect for the sustainability of Islamic educational institutions, particularly within Muslim minority communities. This study aims to analyze the implementation of Sharia business management in financial management at Warasansart Lammai School, Thailand, and to identify its supporting and inhibiting factors. The research employs a descriptive qualitative approach with a case study design through observation, in-depth interviews, and documentation, analyzed using the Miles, Huberman, and Saldaña model. The findings indicate that the values of amanah (trustworthiness) and transparency have been implemented; however, they are not yet optimal due to the use of manual recording systems, unstructured separation of Sharia funds, and limited human resource understanding of Sharia contracts. This study concludes that the implementation of Sharia business management is still at an early stage and requires strengthening through the development of Sharia financial standard operating procedures (SOP), enhancement of human resource capacity, and the development of more transparent and accountable reporting systems.
The Effect Of Service Quality, Location, And Brand Image On Customer Decisions To Transact At Bank Maybank Kc Pangkalpinang Herry Harianto
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.v7i1.3649

Abstract

The development of digital banking in Indonesia has significantly changed customer transaction behavior, including at Bank Maybank. Digital services such as M2U and Smart Branch initiatives have encouraged some customers to shift toward online transactions, although many still prefer in-person services at branch offices. This situation requires the bank to identify the factors that influence customers’ decisions to conduct transactions at the branch. This study aims to analyze the influence of service quality, location, and brand image on customer transaction decisions at Bank Maybank KC Pangkalpinang. The population consists of customers who conduct transactions at the branch, and a sample of 100 respondents was selected using a non-probability sampling technique through accidental sampling. Data were processed using quantitative methods, including instrument testing (validity and reliability), classical assumption tests, and multiple linear regression analysis with t-tests and F-tests, using SPSS version 26. The results indicate that: (1) Service quality has a positive and significant effect on customer transaction decisions; (2) Location has no positive and insignificant effect on customer transaction decisions; (3) Brand image has a positive and significant effect on customer transaction decisions; and (4) Service quality, location, and brand image simultaneously have a significant effect on customer transaction decisions at Bank Maybank KC Pangkalpinang.
The Effect of Interpersonal Communication, Leadership Style, and Training on Teacher Performance at Private Senior High Schools in Serang Regency Siti Hajar; Muhamad Suparmoko; Budi Ilham Maliki
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.v7i1.3654

Abstract

Teacher performance is a fundamental factor in determining the quality of education and the effectiveness of the learning process in schools. In the context of private schools, improving teacher performance is a strategic challenge because it is influenced by organizational dynamics, communication patterns, leadership quality, and competency development systems. This study aims to analyze the influence of interpersonal communication, leadership style, and training on teacher performance in Private Senior High Schools in Serang Regency. The study used a quantitative approach with an explanatory survey design. The population was 137 teachers with a sample of 58 respondents determined using the Slovin formula. Data were collected through a Likert scale questionnaire that had met validity and reliability tests, then analyzed using multiple linear regression in SPSS version 26. The results showed that partially interpersonal communication had no significant effect on teacher performance, while leadership style and training had a positive and significant effect. Simultaneously, the three variables had a significant effect on teacher performance with an Adjusted R Square value of 0.903, indicating that 90.3% of the variation in teacher performance can be explained by the research model. These findings confirm that strengthening principal leadership and optimizing ongoing training programs are priority strategies in improving teacher performance. This research provides an empirical contribution for school managers in formulating evidence-based human resource development policies.
Peran Mediasi Kepuasan Kerja pada Pengaruh Gaya Kepemimpinan Transformasional dan Transaksional terhadap Kinerja Karyawan Susetiyo, Purwo; Suhana, Suhana
Economics and Digital Business Review Vol. 7 No. 1 (2025)
Publisher : STIE Amkop Makassar

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

Abstract

Penelitian ini mengeksplorasi secara komprehensif pengaruh gaya kepemimpinan transformasional dan transaksional terhadap produktivitas tenaga kerja melalui mediasi kepuasan kerja pada staf Non ASN di Dinas Pekerjaan Umum dan Penataan Ruang Kota Pekalongan. Pendekatan penelitian menggunakan metode kuantitatif dengan desain eksplanatori yang melibatkan 130 responden melalui teknik total sampling. Instrumen penelitian berupa kuesioner yang telah divalidasi dan diuji reliabilitasnya, dengan analisis data menggunakan regresi linier berganda dan uji Sobel untuk menguji efek mediasi. Hasil penelitian menunjukkan gaya kepemimpinan transformasional dan transaksional secara signifikan berpengaruh positif terhadap tingkat kepuasan kerja dan produktivitas pegawai. Kepuasan kerja terbukti secara empiris memediasi hubungan antara kedua gaya kepemimpinan tersebut dengan produktivitas pegawai. Temuan ini menggarisbawahi pentingnya pengembangan kompetensi kepemimpinan yang mengintegrasikan pendekatan transformasional dan transaksional untuk mengoptimalkan kinerja organisasi sektor publik melalui peningkatan tingkat kepuasan kerja karyawan sebagai strategi peningkatan daya saing organisasi.
Profit-Sharing Practices of Patorani Fishermen in Takalar :: An Analysis Through Sharia Muamalah Principles Mukhammad Idrus; Samirah Dunakhir; Rahayu Alkam; Suharti Sirajuddin
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.v7i1.3657

Abstract

This study aims to analyze the compatibility of the traditional profit-sharing practices of Patorani fishermen in Takalar Regency, South Sulawesi, with Sharia muamalah principles. Patorani fishermen represent a traditional maritime community engaged in flying fish harvesting, operating under a profit-sharing system between boat owners (capital providers) and fishermen. Although this practice has been sustained across generations, limited scholarly attention has been given to its conformity with Islamic commercial law principles, particularly regarding fairness, transparency, and the avoidance of riba (usury) and gharar (uncertainty). This research adopts a qualitative approach. Data were collected through in-depth interviews, participant observation, and document analysis. The collected data were analyzed using thematic analysis to identify the underlying profit-sharing mechanisms, assess distributive justice, and evaluate their alignment with Sharia principles. The findings are expected to provide a comprehensive understanding of the existing profit-sharing system among Patorani fishermen and critically assess its compliance with Sharia muamalah norms. Furthermore, this study aims to formulate practical recommendations to enhance justice and transparency within the profit-sharing arrangement, thereby supporting the welfare of both fishermen and boat owners. The results are also expected to contribute to the development of a more equitable and Sharia-compliant profit-sharing model that may be replicated in other regions with similar socio-economic characteristics
The Influence of Leadership Style, Training, and Work Stress on Employee Performance at PT. Sarana Megamedilab Sentosa (SMS) in Bandar Lampung Hepiana Patmarina; Yoga Arizon Saputra
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.v7i1.3661

Abstract

Employee performance is essential for the success of a company, especially in the competitive and fast-changing medical equipment sector. At PT Sarana Megamedilab Sentosa (SMS) in Bandar Lampung, this study investigates how leadership approaches, training initiatives, and workplace stress contribute to employee performance. Using a quantitative design, 34 employees were sampled from a population of 51 based on Slovin's formula. Through SPSS 25 analysis, results demonstrated that employee performance is significantly affected by leadership style, training, and work stress, both individually and simultaneously. The study emphasizes that enhancing performance requires effective leadership, ongoing job-specific training, and proper management of work-related stress to maintain a productive and supportive workplace.
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 Maratul Fadillah; Aris Munandar; Andini Putri Utari
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 Sinta Bella; Lili Syafitri; Reny Aziatul Pebriani
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 Ikhsan Ma'arif Munadi; Suroso Suroso; Dwi Epty Hidayati
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 .

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