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Contact Name
Amar Sani
Contact Email
amarlibrarianesia@gmail.com
Phone
+6285399929080
Journal Mail Official
mail@amarsani.name
Editorial Address
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
Location
Kota makassar,
Sulawesi selatan
INDONESIA
Economics and Digital Business Review
ISSN : -     EISSN : 27742563     DOI : https://doi.org/10.37531/ecotal.v4i2.594
Core Subject : Economy, Science,
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
Articles 1,519 Documents
Analysis of User Satisfaction in Mobile Banking Applications: A Technology Acceptance Model Approach at BRI Manokwari Yammes Jonas Batkunde
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.v7i1.3696

Abstract

This study aims to determine the perceived ease of use and perceived usefulness on customer satisfaction of mobile banking application users at BRI Manokwari, partially and simultaneously. The study uses a quantitative approach; the research sample is 100 respondents (Lemeshow approach), the data analysis technique uses multiple linear regression, while the data collection technique uses Google Form, and the data processing uses the SPSS IMB 26 application. The results of the study show that ease of use has a positive and significant effect on customer satisfaction. Perceived usefulness does not have a positive and significant effect on customer satisfaction. Ease of use and perceived usefulness simultaneously have a significant effect on customer satisfaction. This shows that the easier banking services are to use and the greater the benefits perceived by customers, the level of customer satisfaction with BRI Bank services will also increase.
Pengaruh Harga, Kemasan Dan Kualitas Produk Terhadap Keputusan Pembelian Pada Nasi Kuning Naruto Asaff , Rafiqah; Edy, Khairunnisa; Ariani, Kadek; Satriani, Satriani; angin, Arlan sampe
Economics and Digital Business Review Vol. 5 No. 2 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i2.3707

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh harga, kemasan, dan kualitas produk terhadap keputusan pembelian pada Nasi Kuning Naruto di Kota Palopo baik secara simultan maupun parsial. Metode penelitian yang digunakan adalah kuantitatif dengan teknik insidental sampling terhadap 50 responden. Analisis data menggunakan regresi linear berganda melalui perangkat lunak SPSS. Hasil uji F menunjukkan bahwa harga, kemasan, dan kualitas produk secara simultan berpengaruh signifikan terhadap keputusan pembelian. Secara parsial, variabel kemasan dan kualitas produk berpengaruh signifikan terhadap keputusan pembelian, sedangkan variabel harga tidak menunjukkan pengaruh yang signifikan. Nilai koefisien determinasi (R^2) sebesar 0,806 menunjukkan bahwa 80,6% keputusan pembelian dipengaruhi oleh ketiga variabel tersebut.
Transformational Leadership and Employee Work Engagement in Public Sector Organizations: The Mediating Roles of Job Satisfaction and Employee Motivation Inayah Inayah; Tetra Hidayani; Siti Maria
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.v7i1.3708

Abstract

This study aims to examine the effect of transformational leadership on work engagement through job satisfaction and employee motivation at the Department of Cooperatives and SMEs of East Kutai Regency. This research uses a quantitative approach with an explanatory research design. Data were collected through questionnaires distributed to 61 employees using a saturated sampling technique. The data were analyzed using Structural Equation Modeling based on Partial Least Squares (PLS-SEM) with the assistance of SmartPLS software. The results show that transformational leadership has a positive and significant effect on job satisfaction, employee motivation, and work engagement. However, job satisfaction and employee motivation do not have a significant direct effect on work engagement. Furthermore, job satisfaction does not mediate the relationship between transformational leadership and work engagement. Meanwhile, employee motivation partially mediates the relationship between transformational leadership and work engagement. These findings indicate that transformational leadership plays an important role in increasing employee work engagement. Leaders who are able to provide inspiration, support, and clear direction can encourage higher levels of employee involvement in their work. Therefore, organizations need to strengthen the implementation of transformational leadership to improve employee engagement in the workplace.
Building Teacher Engagement through Value Fit and Organizational Support: The Mediating Role of Commitment Simião de Andrade Martins; Lianto Lianto; Sunardi Ginting
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.v7i1.3716

Abstract

Employee engagement is a critical determinant of organizational effectiveness in the education sector, particularly in developing countries where institutional systems are still evolving. This study examines the effects of Person-Organization Fit (P-O Fit) and Perceived Organizational Support (POS) on Employee Engagement (EE), with Organizational Commitment (OC) as a mediating variable. A quantitative explanatory design was employed involving 163 teachers from Catholic private secondary schools in Dili, Timor-Leste. Data were collected through structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with WarpPLS 8.0. The results indicate that P–O Fit and POS have positive and significant effects on Organizational Commitment and Employee Engagement. Organizational Commitment also significantly influences Employee Engagement. Mediation analysis reveals partial mediation, with OC mediating the relationship between POS and EE and marginally mediating the relationship between P-O Fit and EE. The model explains 48.9% of the variance in employee engagement. These findings highlight the central role of organizational commitment in transforming value alignment and institutional support into stronger teacher engagement. The study contributes to engagement literature within faith-based educational institutions in developing country contexts
The Moderating Role of Sharia Compliance in the Relationship between Sustainability Reporting Disclosure and Firm Value: : Evidence from Mining and Energy Companies Listed on the Indonesia Stock Exchange. Azwar Anwar; Nur Alim Bahri; Febrina Nur Ramadhani; Andi Asti Handayani
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.v7i1.3682

Abstract

This study examines the effect of sustainability reporting on firm value with Sharia compliance as a moderating variable in mining and energy companies listed on the Indonesia Stock Exchange (IDX). The research is grounded in Stakeholder Theory and Sustainability Theory, which emphasize that companies are responsible not only to shareholders but also to broader stakeholders, including society and the environment. Sustainability disclosure is expected to improve transparency and strengthen stakeholder trust, which may ultimately influence firm value. However, previous studies show inconsistent findings, suggesting that the relationship may depend on certain moderating factors. This study employs a quantitative approach using multiple regression analysis with EViews. Sustainability reporting is measured using the Global Reporting Initiative (GRI) index, firm value is measured using Tobin’s Q, and Sharia compliance acts as the moderating variable. Leverage (DER) and profitability (ROA) are included as control variables. The sample consists of 63 observations from 21 mining and energy companies during the period 2022–2024. The results indicate that sustainability reporting does not have a significant effect on firm value, even when moderated by Sharia compliance. Prior to moderation, sustainability reporting shows a negative effect on firm value, while after moderation only profitability (ROA) has a significant influence. These findings suggest that sustainability disclosure alone may not be sufficient to increase firm value in the mining and energy sector.
Analysis of the Influence of the Certified Independent Study Internship (MSIB) and the Independent Student Exchange (PMM) Programs under MBKM on Students’ Work Readiness Yuli Yuli; Endah Dewi Purnamasari; Emilda Emilda
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.v7i1.3689

Abstract

This study aims to analyze the influence of the Certified Independent Study Internship Program (MBKM) and the Independent Student Exchange Program on student job readiness, focusing on MBKM students who have participated in the Certified Independent Study Internship Program and the Independent Student Exchange Program. The research method used a quantitative approach, with the study population being students from the two MBKM programs. The research sample consisted of 98 respondents selected through probability sampling techniques. Data obtained in this study used observation and questionnaires. Multiple linear regression analysis techniques were used, using SPSS version 25 software. Data testing included validity tests, reliability tests, and tests of classical assumptions such as normality, heteroscedasticity, and multicollinearity. The results showed that partially, the Certified Independent Study Internship (MSIB) and the Independent Student Exchange (PMM) variables each had a positive and significant effect on student job readiness. Simultaneously, both variables had a positive and significant effect on student job readiness. This study explains that the MBKM Program, namely the Certified Independent Study Internship (MSIB) and the Independent Student Exchange (PMM), can be key factors in student job readiness, especially for MBKM program students.
The Effect of Coretax Implementation on Tax Compliance with User Satisfaction as a Mediator Grace Sihotang; Heddry Purba; Hisar Pangaribuan
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.v7i1.3714

Abstract

This study investigates the impact of system quality and perceived cybersecurity on the tax compliance of individual employee taxpayers, with user satisfaction as a mediating variable. Using a quantitative approach and causal research design, data were collected through an online questionnaire from 110 individual taxpayers who filed their 2025 annual income tax returns via Coretax in 2026. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS. Results show that both system quality and perceived cybersecurity positively impact user satisfaction. Furthermore, system quality, perceived cybersecurity, and user satisfaction significantly influence tax compliance. User satisfaction mediates the relationship between system quality and tax compliance but does not mediate the relationship between perceived cybersecurity and tax compliance. The findings highlight the need for improved system quality and enhanced data security in Coretax to boost taxpayer compliance.
The Use of Generative AI in Investment and Budgeting Decision-Making Among Business Students: A Qualitative Analysis of Public Digital Artifacts Aldo Franco Karinda; Harke Revo Leonard Polii; Rifal Richard Pangemanan
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.v7i1.3721

Abstract

This study analyzes how public digital artifacts relevant to the context of business students frame the use of generative AI in investment and budgeting decisions, how trust and risk perceptions toward AI outputs are represented, and how norms of use are displayed in the digital ecology. The study uses a qualitative approach through a thematic-interpretive analysis of public digital artifacts from TikTok, X, Threads, YouTube, and Stockbit during January 2025–February 2026. The final analytical corpus consists of 44 selected public entries, which include 39 cross-platform primary digital artifacts and 5 contextually reinforcing sources of limited use. The discussion of the themes relies primarily on primary artifacts on YouTube, X, and Stockbit, while TikTok and Threads are used primarily to clarify the digital norm ecology. The analysis yields four main patterns: AI is interpreted as a financial co-pilot ; trust in AI is selective and contextual; verification and affirmation of human judgment become norms of use; and digital spaces play a role in both normalizing and limiting the use of AI. These findings suggest that financial behavior in the context of business students in the AI era is more appropriately understood as a digital representation shaped by the interaction between economic rationality, calibration of trust in technology, and digital communication culture
The Effect Of Anti-Corruption Education And Social Media On The Perception Of Whistleblowing : Case Study Of Students Of Indo Global Mandiri University Indri Bulan Sari; Rum Hendarmin; Mutiara Kemala Ratu
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.v7i1.3723

Abstract

Corruption is a serious problem that hinders national progress and harms state finances. Public participation in whistleblowing is still relatively low, so strategies through education and the use of social media are needed to change this perception. This study aims to analyze the influence of anti-corruption education and social media on students' perceptions of whistleblowing. The research method used a quantitative approach with data collection using a questionnaire. The study population was 55 students of the Accounting Study Program at Indo Global Mandiri University, class of 2022, who had taken the Professional Ethics course. The data analysis technique used multiple linear regression. The results showed that anti-corruption education had a positive and significant effect on perceptions of whistleblowing (sig. 0.001). Social media also had a positive and significant effect on perceptions of whistleblowing (sig. 0.010). Simultaneously, both variables significantly influenced perceptions of whistleblowing, with a calculated F-value of 13.531 (sig. <0.001) and a coefficient of determination of 34.2%. The conclusion of this study is that anti-corruption education and social media play an important role in forming students' positive perceptions of whistleblowing as a form of moral responsibility and part of a culture of integrity.