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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 1,519 Documents
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The Role of Auditor Experience in Moderating the Influence of Internal Audit, Auditor Competence, and Auditor Integrity on Abuse of Authority Poppy Damayanti; Lukas Purwoto; Faizul Mubarok
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.
TURISLO: Exploring the Role of Trust and Risk Perception in Driving Generation Z Loyalty Through Customer Satisfaction in Tiktokshop Elia Resha Fatmawati
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.v7i1.3653

Abstract

This study aims to analyze the influence of Customer Trust and Risk Perception on Customer Loyalty, with Customer Satisfaction as a mediating variable among Generation Z users of TikTok Shop in Semarang City. This quantitative study involved 100 respondents. The results indicate that Customer Trust has a positive and significant effect on Customer Satisfaction as well as Customer Loyalty. In contrast, Risk Perception does not have a significant effect on Customer Satisfaction, but it has a positive and significant effect on Customer Loyalty. Customer Satisfaction is also proven to have a positive and significant effect on Customer Loyalty. The mediation test shows that Customer Satisfaction does not mediate the effect of Customer Trust on Customer Loyalty, indicating that trust can directly shape loyalty. However, Customer Satisfaction is able to mediate the effect of Risk Perception on Customer Loyalty, meaning that perceived risk increases satisfaction and ultimately encourages loyalty. These findings confirm that trust is the primary factor in shaping Generation Z loyalty, while effective risk management strengthens loyalty through increased customer satisfaction.
The Impact of Sustainability Information Disclosure and Environmental, Social, and Governance (ESG) Performance on Sustainability Risks in Banking Companies Listed on the Indonesia Stock Exchange (IDX) in 2020-2023 Elisa Khansa Thohira; RM. Rum Hendarmin; 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.v7i1.3666

Abstract

This research analyzes the influence of Sustainability Information Disclosure and Environmental, Social, and Governance (ESG) Performance on Sustainability Risk in banking companies in Indonesia. This research uses secondary data from annual reports and sustainability reports of banks listed on the Indonesia Stock Exchange for the 2020–2023 period. The sampling technique used purposive sampling, so that 17 companies were obtained with a total of 68 observations. The sustainability disclosure variable is measured using the ESG Disclosure Index, ESG performance is measured through the E–S–G composite score, and sustainability risk is calculated using the Z Score Normalization method. Data analysis was carried out using multiple linear regression. The research results show that sustainability disclosure and ESG performance have a significant effect on sustainability risk, both partially and simultaneously. These findings indicate that improving the quality of sustainability disclosures and ESG performance contributes to reducing sustainability risks in the Indonesian banking sector.
The Influence of Tax Knowledge, Taxpayer Awareness, Tax Sanctions, and Digital Payment on Taxpayer Compliance of Florist Flower Board Businesses in Palembang City. Meliza Audry Agnesia; Andini Utari Putri; Vhika Meiriasari
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.v7i1.3670

Abstract

This research is a quantitative research conducted on florist flower board business actors in Palembang City. This study aims to analyze the influence of tax knowledge, taxpayer awareness, tax sanctions and digital payments on taxpayer compliance of florist flower board businesses in Palembang City. This study uses primary data through a Likert scale questionnaire involving 83 respondents. This study processes the data with the help of SPSS software. The results of this study indicate that: (a) tax knowledge has a positive and significant effect on the level of taxpayer compliance. (b) taxpayer awareness has a positive and significant effect on the level of taxpayer compliance. (c) tax sanctions have a positive and significant effect on the level of taxpayer compliance. (d) digital payments have a positive and significant effect on the level of taxpayer compliance. Based on the results of the study, it can be concluded that efforts to increase taxpayer compliance can be done by increasing understanding in the field of taxation, increasing taxpayer awareness, implementing tax sanctions effectively, and optimizing the use of digital-based tax payment systems.
Climate Change Mitigation Strategies and Media Exposure to Sustainability Report Publications : an Empirical Study of Mineral Mining Companies for the 2020–2024 Period Dinda Lestari; Lukita Tripermata; Lesi Hartati
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.v7i1.3674

Abstract

This study aims to examine the effect of climate change mitigation strategies and media exposure on the publication of sustainability reports in mineral mining companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports, sustainability reports, and official company websites. The sample was selected using a purposive sampling method. Data analysis was conducted using multiple linear regression to test both partial and simultaneous effects. The results are expected to provide insight into the role of climate change mitigation strategies and media exposure in enhancing sustainability report publication among mineral mining companies in Indonesia
Burnout Among Generation Z in Creative Agencies: The Role of Work-Life Balance and Workload through Job Stress Adilah Rahmah; Ilzar Daud; Pramana 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.v7i1.3676

Abstract

The fast-paced work environment and project-related pressures in the creative agency sector may increase the risk of burnout among Generation Z employees. This study aimed to examine the effects of work-life balance (WLB) and workload on burnout, with work stress as a mediating variable. A quantitative approach was employed using a survey of 200 Generation Z employees working in creative agencies in Indonesia, selected through purposive sampling. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. The results indicated that WLB had a negative and significant effect on work stress (β = -0.575; p < 0.001), whereas workload had a positive and significant effect on work stress (β = 0.502; p < 0.001). Workload and work stress also had positive and significant effects on burnout (β = 0.312; p < 0.01; β = 0.489; p < 0.001), while WLB did not have a significant direct effect on burnout (β = -0.124; p > 0.137). In addition, work stress mediated the relationships between WLB, workload, and burnout. These findings suggest that burnout among Generation Z employees in creative agencies is primarily shaped by work stress arising from excessive job demands, highlighting the importance of managing workload and promoting work-life balance to reduce burnout risk.
How Live TikTok Shopping Affects Brand Image and Purchase Intention among Consumers of YSL Beauty Luxury Products in Indonesia Clara Agatha; Ahmadi Ahmadi; Nur Afifah; Ana Fitriana
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.v7i1.3687

Abstract

Study This analyze The influence of Live Streaming, Social Media Influencers, and Electronic Word of Mouth ( eWOM ) on Purchase Intention with Brand Image as an variables mediation among YSL Beauty Indonesia consumers on the TikTok platform. Research results show that Live Streaming has an effect significant towards Purchase Intention, however No influential significant on Brand Image, so its influence nature directly . On the other hand , Social Media Influencers and eWOM proven influential positive and significant on Brand Image and Purchase Intention. In addition , Brand Image has an influence significant on Purchase Intention and plays a role as a mediator in the influence of Social Media Influencers and eWOM , but No mediate The influence of live streaming. Research methods use approach quantitative with survey against 150 respondents users active Live TikTok Shopping YSL Beauty and analyzed using SEM-PLS. Findings This confirm that in context product luxury cosmetics , communication strategy based credibility social and experience consumer more effective in build image brand compared to promotion interactive term short .
Strategic Agility and Talent Management on Employee Performance : The Mediating Role of Employee Engagement M. Fahrul Husni
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.v7i1.3700

Abstract

This study aims to determine and analyze the influence of Strategic Agility and Talent Management on Employee Performance through Employee Engagement at PT. XYZ. The analytical tool used in this study is data analysis using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The population of this study was 147 employees at PT. XYZ, with the number of samples used being 147 employees. The sampling technique used saturated sampling technique . The results of the study show that: (1) Strategic Agility has a positive and significant effect on Employee Engagement ; (2) Talent Management has a positive and significant effect on Employee Engagement ; (3) Strategic Agility has a positive and significant effect on Employee Performance ; (4) Talent Management has a positive and significant effect on Employee Performance ; (5) Employee Engagement has a positive and significant effect on Employee Performance ; (6) Strategic Agility has a positive and significant effect on Employee Performance through Employee Engagement ; and (7) Talent Management has a positive and significant effect on Employee Performance through Employee Engagement .
Accountability, Supervision, and Transparency as Determinants of Public Service Performance: Empirical Evidence from a Frontline Local Government Institution Arfiko Diansyah Arfiko; Fifian Permata Sari
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.v7i1.3651

Abstract

Introduction/Main Objectives: Public service delivery constitutes a central foundation of governmental legitimacy, particularly in decentralized governance systems where citizen experience shapes institutional trust. This study aims to examine the influence of accountability, supervision, and transparency on citizen-perceived public service performance at the urban village (kelurahan) level. Background Problems: Existing governance scholarship predominantly emphasizes macro-level financial performance and examines governance mechanisms independently. Limited empirical attention has been directed toward frontline administrative units and citizen-centered service outcomes such as responsiveness, accessibility, and satisfaction. Novelty: This study develops and tests an integrative governance–performance model that conceptualizes accountability, supervision, and transparency as functionally interdependent determinants of citizen-perceived service outcomes at the grassroots administrative level. Research Methods: A quantitative descriptive–causal design was employed using census data from 57 service providers at Batu Kuning Urban Village, Indonesia. Data were collected through structured questionnaires and analyzed using multiple linear regression with classical assumption testing. Finding/Results: All governance variables positively and significantly influence public service performance both partially and simultaneously (p < 0.05). Supervision emerged as the most dominant predictor. The model explains 41.9% of the variance in service performance (R² = 0.419). Conclusion: Integrated governance mechanisms significantly enhance citizen-perceived service performance, confirming that coherent accountability, supervisory, and transparency arrangements are critical in frontline administrative settings.
The Influence of Financial Literacy and Lifestyle on Hedonic Consumptive Behavior among Students at STIMIK Kreatindo Manokwari Joice Pangulimang
Economics and Digital Business Review Vol. 7 No. 1 (2025)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.3695

Abstract

The purpose of this study was to determine the influence of financial literacy and lifestyle on the hedonic consumer behavior of STIMIK Kreatindo Manokwari students. The research sample consisted of 100 respondents, and the data analysis technique used multiple linear regression. The results of this study are as follows: 1) Financial literacy has a positive and significant effect on the hedonic consumer behavior of STIMIK Kreatindo Manokwari students. 2) Lifestyle has a positive and significant effect on the hedonic consumer behavior of STIMIK Kreatindo Manokwari students. 3) Financial literacy and lifestyle simultaneously have a positive and significant effect on the hedonic consumer behavior of STIMIK Kreatindo Manokwari students. Financial literacy and lifestyle are important factors that influence the hedonic consumer behavior of students, so efforts are needed to increase understanding of wise financial management and lifestyle control so that students can manage their finances more rationally and responsibly.

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