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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 1,558 Documents
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Business Ethics Challenges in Digital Disruption Era: A Case Study of Local Startups Nugroho, Hariyadi Fajar
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.v7i1.3679

Abstract

Empirical evidence on how early-stage startups in emerging markets operationalize business ethics amid rapid digital disruption remains limited. Addressing this gap, this study examines ethical challenges faced by Indonesian digital startups and how they manage them while pursuing growth. Using a qualitative multiple-case design, we studied five startups across fintech, edtech, healthtech, e-commerce, and digital marketing through in-depth interviews, document analysis, and non-participant observation. Within-case narratives and cross-case pattern matching reveal four recurrent issues: (1) managing data privacy and informed consent under evolving regulation, (2) ensuring transparency and accountability in AI-assisted decisions, (3) protecting intellectual property in fast-iterating partnerships, and (4) translating founders’ moral identity into day-to-day governance routines. Startups that embed simple but disciplined practices—data minimization, role-based access controls, audit logs, explainability measures, and clear retention policies—report stronger customer trust, fewer compliance frictions, and more resilient growth. The study contributes a context-specific framework of ethical leadership and governance for digital startups in emerging markets, clarifying practical checkpoints from inception to scaling and articulating trade-offs between speed and stewardship. These insights inform founders and policy makers seeking to sustain innovation without compromising ethical standards.
Implementation of Inventory Accounting for Spareparts in Accordance with PSAK No. 202: Case Study of PT. Bosowa Berlian Motor Manado Bactiar, Siti Sarah; 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.
Enhancing Employee Performance through Motivation, Work Environment, and Training: Evidence from PT Medcomm Solution Gulo, Natanael; Purba, Purnama Yanti; Adelia, Adelia; Manik, Marieni; Simarmata, Hengki Mangiring Parulian
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.v7i1.3743

Abstract

The goal of this study is to look into how work motivation, the work environment, and training affect how well employees do their jobs at PT Medcomm Solution. In service organizations, human resources are regarded as a strategic element affecting performance, with other internal organizational factors contributing. This study utilized a quantitative methodology with a causal associative research design. The sample encompassed all 60 employees, employing a census sampling methodology. The data were analyzed using multiple linear regression. The findings suggest that job motivation and training positively and significantly influence employee performance, however the work environment does not. These three independent factors have a substantial effect on employee performance at the same time, as shown by the F-value of 20.085 and the significance level of 0.000 (<0.05). The coefficient of determination value of 51.8% shows that the variables of work motivation, work environment, and training can explain differences in employee performance. The other 48.2% is due to factors not included in this research model, such as rewards, pay, work discipline, organizational culture, job satisfaction, work stress, and individual employee characteristics.
The Role of Social Media Marketing in Enhancing Customer Citizenship Behaviour: The Mediating Effect of Brand Loyalty in Cement Industry (Manado) Tumonggor, Jessica Stevanie; Kainde, Lilly Linne
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.v7i1.3744

Abstract

This study investigates the role of Social Media Marketing (SMM) in enhancing Customer Citizenship Behaviour (CCB) in the cement industry, focusing on a regional market in Manado. The research is motivated by the growing importance of social media as a platform for technical communication, relationship building, and stakeholder engagement, particularly in construction-related industries where product reliability and trust are critical. Although previous studies have highlighted the benefits of digital engagement, limited research has examined how SMM influences voluntary customer behaviours through the mediating role of Brand Loyalty (BL). Using a quantitative descriptive correlational, data were collected from 300 respondents through a online questionnaire. Validity and reliability tests confirmed that all measurement indicators met statistical criteria. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) and SPSS to test both direct and mediating effects indicated strong and significant relationships among variables. The findings reveal that SMM has a positive effect on both BL and CCB. Mediation testing findings that BL partially mediates the relationship between SMM and CCB, indicating that SMM encourages voluntary supportive behaviours both directly and indirectly by strengthening customer loyalty. This study contributes to the literature by providing empirical evidence from an industrial, region-specific context and highlights the strategic role of digital communication in fostering customer advocacy, feedback, helping behaviour, and tolerance. These insights underscore the importance for industrial brands to invest in consistent, interactive, and value-oriented social media strategies to enhance long-term customer engagement and support.
The Effect Of Workload And Work Compesation On Employee Satisfaction At TPST Cirejag, Jatisari District Karawang Regenc Puspitasari, Amalia; Rismayadi, Budi; Pertiwi, Wike
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
The Role of the Good Agricultural Practices (GAP) Program in Enhancing the Income of Maize Farmers in Tilongkabila District Saleh, Yanti; Mustafa, Ramlan; Dondo, Dwi Kurniawan
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.v7i1.3629

Abstract

Indonesia, as an agrarian country, has great potential in the development of maize as an important commodity for food, animal feed, and industrial raw materials. However, maize productivity in various regions still faces several challenges, including land degradation, climate change, and pest and disease attacks. To address these issues, the government has introduced Good Agricultural Practices (GAP) as guidelines for sustainable cultivation aimed at improving productivity and farmers’ income. This study aims to analyze the role of the GAP program in increasing the income of maize farmers in Tilongkabila District, Bone Bolango Regency. The research employed a quantitative approach using a survey method. The sample was selected purposively and consisted of 30 maize farmers who had implemented GAP for more than one planting season. Data were collected through observation, questionnaire-based interviews, and documentation, and were analyzed using a Likert scale to assess the role of GAP in terms of production, cost efficiency, and the quality and selling price of harvested maize. The results indicate that the GAP program plays a very significant role in increasing production yields with a score of 83.3%, contributes to production cost efficiency at 79.5%, and has a very strong role in improving product quality and selling prices with a score of 82.4%. These findings demonstrate that the implementation of GAP provides a tangible contribution to increasing maize farmers’ income through higher productivity, cost savings, and improved crop quality.
Consumer Digital Trust: The Influence of Online Ratings and Reviews on Purchasing Decisions for Glad2Glow Skincare Products on Shopee Maylani Sihnap, Putri; Savitri, Citra; Pramudita Faddila , Syifa
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.v7i1.3690

Abstract

This study aims to examine the impact of ratings and reviews on the purchase decisions of Glad2Glow skincare products through the Shopee platform by Generation Z in Karawang. The research method used in this study was a quantitative approach. The sample used in this study was 96 respondents. The data analysis used in this study was multiple linear regression analysis. The research findings revealed that ratings and reviews have a positive and meaningful influence on purchasing decisions, both individually and together. Ratings showed a stronger dominance than reviews. The coefficient of determination of 0.426 indicates that 42.6% of the variation in purchasing decisions can be explained by ratings and reviews.The conclusion shows that ratings and reviews are key elements influencing the purchasing choices of Generation Z consumers on the Shopee platform, with ratings being the factor with the greatest influence. This research offers practical benefits for skincare entrepreneurs in designing digital marketing strategies, particularly through the use of ratings and reviews to encourage purchasing decisions among Generation Z consumers.
The Influence of Competency Development and Performance Evaluation on Teacher Productivity at SMPN 6 Karawang Rahayu, Indriana; Nandang, Nandang; Yudha Rahman, Shandikha Arya
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.v7i1.3725

Abstract

Teachers play a very important role in improving the quality of education, so teacher productivity is a major factor in achieving learning objectives in schools. Teacher productivity is influenced by various elements, one of which is competency development and performance evaluation. The purpose of this study is to examine and analyze the impact of competency development and performance evaluation on teacher productivity at SMPN 6 Karawang Barat. The method used in this study was quantitative verification based on data analyzed using statistics. The population and sample size in this study were 50 teachers selected using saturated sampling technique. Data were collected using a closed questionnaire, and data analysis was performed using multiple linear regression. The results of the study indicate that competency development and performance evaluation have a significant positive impact on teacher productivity, both separately and together. The coefficient of determination (R²) value of 0.853 shows that 85.3% of the change in teacher productivity can be explained by these two variables, while the remaining percentage is influenced by other factors outside the scope of the study.
The Influence of Work Culture and Work Environment on Teacher Performance at SMPN 6 Karawang Elza Listama, Tiara; Marliani, Sari; Yuliawati, July
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.v7i2.3748

Abstract

This study aims to determine , analyze and explain the influence of work culture and work environment on teacher performance at SMPN 6 West Karawang. This study uses a quantitative method with a descriptive and verification approaches . The study population consisted of 50 teachers and all were sampled with a saturated sampling technique . Data were collected through questionnaires , analyzed using multiple linear regression methods using SPSS version 26. The results of the descriptive analysis indicate that work culture , work environment and teacher performance are in the very good category . The results of the t- test with a significance value of 0.000 <0.05, t- count of work culture 12,649 and work environment 11.197> t- table 2.012, that work culture and work environment have a positive and significant effect on teacher performance . The results of the f- test with a significance value of 0.000 <0.05, f- count 208.096> f- table 3.195 that work culture and work environment together have a significant positive effect on teacher performance . The coefficient of determination (R²) of 0.899 indicates that 89.9% of teacher performance is influenced by work culture and work environment , while 10.1% is influenced by other factors not examined . The conclusion of this study is that improving teacher performance can be achieved through a positive work culture and a comfortable and supportive work environment . This study provides a practical contribution to schools as a basis for formulating policies in efforts to improve teacher performance .
Escalating the Recovery of Post-Mining Agricultural Land Degradation Impacts through the Social Functioning of Farming Communities (A Case Study in Dengilo District) Madawi, Chandra Bahar; Suparwata, Dewa Oka; Gobel, Yusriyah Atikah; Djibran, Moh Muchlis
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.v7i2.3752

Abstract

This study aims to determine the form of agricultural land damage due to mining activities in Dengilo District, Pohuwato Regency. The research approach used a survey method with a descriptive approach, involving 74 affected farmer respondents. This research was conducted for two months, namely August to September 2025 in Dengilo District, Pohuwato Regency, which is an ex-mining land location with a significant level of agricultural land damage. The results of the study show that mining activities in Dengilo District have caused severe and widespread damage to agricultural land, characterized by decreased soil fertility, degradation of land structure, pollution of irrigation water, and decreased agricultural productivity. These impacts not only disrupt the balance of the ecosystem, but also cause socio-economic losses for the community, especially farmers. Thus, more integrated environmental restoration and management efforts are needed to maintain the sustainability of agriculture and the welfare of local communities

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