cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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 1,606 Documents
 153   154   155   156   157 
The Influence of Whistleblowing System Implementation and Human Resource Competence on Fraud Prevention in the Inspectorate Office of Polewali Mandar Regency Riana Anggraeny Ridwan; Nursyam Anwar
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.v7i1.3817

Abstract

This study aims to analyze the influence of whistleblowing system implementation and human resource competence on fraud prevention efforts at the Inspectorate Office of Polewali Mandar Regency. In this context, Human Resource (HR) competence is viewed as a primary pillar in establishing accountable and transparent financial governance. Using a quantitative research design, primary data were collected through questionnaires from the entire population of 37 auditors at the research site; therefore, a total sampling (saturation sampling) technique was employed. The data were analyzed using multiple linear regression to test the significance of the variables' effects both individually (partially) and collectively (simultaneously). This study examines how individual capacity—encompassing knowledge, skills, and professional behavior—can strengthen internal oversight systems to minimize fraudulent practices. The findings confirm that, partially, the implementation of the whistleblowing system provides a positive and significant contribution to mitigating fraud risks. Similarly, human resource competence is proven to have a positive and significant effect on fraud prevention efforts. When tested simultaneously, both variables have a significant impact on preventing fraud. These results imply the necessity of optimizing reporting systems and strengthening HR capacity through continuous competency development as a core organizational
Financial Behavior of Gen Z and Millennial Shopee PayLater Users: A Digital Financial Literacy Perspective Rizky Ardiyanto; Heni Susilowati
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.v7i1.3697

Abstract

The development of financial services through digital platforms (Fintech) has triggered a shift in public perception of digital credit. The use of the buy now pay later (BNPL) system, which is not accompanied by adequate financial literacy, is the background of this study. The focus of the study is to evaluate the impact of digital financial literacy, financial attitudes, and accounting literacy on the financial behavior of Shopee PayLater users in Semarang Regency. A quantitative approach was used in this study, with data obtained from distributing questionnaires to 53 Generation Z and millennial respondents through a purposive sampling technique. Furthermore, the data were analyzed using multiple linear regression. The results revealed that digital financial literacy and accounting understanding contribute significantly to financial behavior. Conversely, financial attitudes do not have a significant partial effect on financial behavior. Simultaneously, digital financial literacy, financial attitudes, and accounting literacy have a significant effect on financial behavior, with an Adjusted R² value of 0.456. These results indicate that the ability to understand digital finance and accounting insight is crucial in creating smarter and more organized financial behavior when using digital credit services. This research contributes to the development of financial behavior literature and education for PayLater users in managing financial responsibility more optimally.
Motivation and Agribusiness Entrepreneurial Intention among Generation Z at Tanah Laut State Polytechnic Ardi Kurniawan; Khalid Al Hadring Smith; M Bastian; Faisal Basyir; Kevin Tanjung
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.v7i2.3747

Abstract

Z Generation is a generation whose main characteristic is being accustomed to technology. Likewise in the choice of entrepreneurial motivation. Generally, Gen Z prefers entrepreneurship to express self-actualization and the abilities they have. The research is included in quantitative research with a correlational approach. The population and sample are students of Tanah Laut Polytechnic majoring in Tax Accounting, Accounting, Agroindustry and Agro-Industrial Product Development. Data collection through questionnaires and analysis using Pearson correlation. Results show that motivation of Z Generation entrepreneurial is high category and has an impact on agribusiness entrepreneur intention which is also high. The results concluded that there was significantly relationship bet ween motivation and agribusiness entrepreneur intention.
Content Marketing Strategy on the TikTok Application: Investigating Consumer Drivers of Impulsive Buying Behavior in Purchasing Tanasol Products Nyoman Sri Manik Parasari; Ni Nyoman Sri Anjani
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.v7i2.3824

Abstract

This study aims to analyze the TikTok content marketing strategy used by Tanasol, a local women's sandal brand from Bali, and to identify factors driving consumer impulsive buying behavior. The study employs a qualitative descriptive approach using a case study method. Data were collected through in-depth interviews with three cross-generational consumers, the business owner, and Tanasol's marketing team, supplemented by non-participatory observation of TikTok content and digital documentation. Data analysis followed the Miles and Huberman interactive model. Results indicate that content strategies based on visual realism, simple storytelling, thematic promotions, and TikTok Shop integration effectively drive impulsive purchases. Key drivers of impulsive buying include honest and realistic product visuals, ease of TikTok Shop features, affordable pricing, high trust levels, and situational-emotional factors. These findings are analyzed through Ajzen's (1991) Theory of Planned Behavior framework, demonstrating synergy between positive consumer attitudes, subjective norms from social proof, and high perceived behavioral control. This study affirms that local SME brands can compete effectively in TikTok's digital ecosystem through organic approaches based on emotional proximity and content authenticity, without relying on major influencers.
The Effect Of Job Training, Motivation, And Discipline On Employee Job Satisfaction At The Medan City Manpower Department Nisa Kamelia Napitupulu; Emiya Sindamaeysa Br Ginting; Riki Rinaldi Gea; Herlina Novita, Herlina Novita; Nasib Nasib
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.v7i2.3826

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 66 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 Influence Of Leadership Style, Motivation, And Work Environment On Employee Performance At Pt Jasindo Testing Services Dolly Maulidin Hasibuan; Melfrianti Romauli Purba; Nasib Nasib
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.v7i2.3832

Abstract

The phenomenon that occurs in various companies shows that there are still many employees who experience decreased work enthusiasm, low productivity, and lack of satisfaction with the work environment. This study aims to further analyze the influence of leadership style, work motivation, and work environment on employee performance. The study used a quantitative method carried out at PT Jasindo Testing Service with a sampling method using the slovin technique with an error rate of 5%, resulting in 110 respondents from a total population of 151 people. Based on the results of the study that has been conducted, it can be concluded that Leadership Style (X1), Motivation (X2), and Work Environment (X3) have a significant influence on Employee Performance (Y) at PT Jasindo Testing & Inspection Services. This is evidenced by the significance value of 0.000 <0.05, and the Fcount value (244.975) > Ftable (2.69), which shows that the three independent variables simultaneously affect the dependent variable. In addition, the R-square value of 0.874 indicates that 87.4% of the variation in employee performance can be explained by leadership style, motivation, and work environment, while 12.6% is influenced by other factors not examined in this study. Thus, the better the leadership style, motivation, and work environment, the higher the employee performance.
The Effect of Participation in Internship Programs Certified and Project-Based Training on The Work Readiness of Students of SMK Prapanca 2 Surabaya Fransiska Santri; Achmad Sholihin
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.v7i2.3854

Abstract

The purpose of this “study was to determine the readiness of third-grade students of SMK Prapanca 2 Surabaya to enter the workforce after participating in a certified internship program and project-based training. This study used a survey method with a quantitative approach. The sampling method used was purposive sampling, and the study population consisted of students of SMK Prapanca 2 Surabaya. Respondents were given a questionnaire to complete to collect data. Participation in the certified internship program and project-based training was the independent factor in this study, while students' work readiness was the dependent variable. Using the SPSS program, multiple linear regression analysis was used as the data analysis method. The results showed that students' work readiness was positively and significantly influenced by their involvement in the certified internship program. In addition, project-based training significantly improved students' readiness to enter the workforce. At SMK Prapanca 2 Surabaya, involvement in the certified internship program, training, and project-based training significantly improved students' readiness to enter the workforce.” It is hoped that this study will serve as an assessment tool for schools seeking to improve the quality of practice-based learning initiatives to better prepare students for the workforce.
Predicting Patient Satisfaction in Dental Healthcare: The Influence of Service Quality, Price, and Location Yohanes Tri Cahyadi; Tin Agustina Karnawati; Teguh Widodo
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.v7i1.3856

Abstract

Healthcare service quality plays a vital role in addressing competition among healthcare providers. For dental clinics, maintaining sustainability requires managerial strategies oriented toward enhancing patient satisfaction. This study aims to examine the effects of service quality, price, and location on patient satisfaction at ANT Dental Care. The population comprised all patients who had received treatment at ANT Dental Care. Using a purposive sampling technique, questionnaires were distributed to 193 active patients during the research period. The data were analyzed quantitatively using multiple linear regression, including validity and reliability testing, classical assumption testing (normality, multicollinearity, and heteroscedasticity), and hypothesis testing through the coefficient of determination (R²), t-test (partial), and F-test (simultaneous). The results reveal that service quality, price, and location each have a positive and significant effect on patient satisfaction. Furthermore, simultaneously, service quality, price, and location significantly influence patient satisfaction at ANT Dental Care, as indicated by the F-test significance value below 0.05.
Analysis of the Influence of Auditor Competence, Independence, and Organizational Culture on Audit Quality: A Study of the Supreme Audit Agency (BPK) of West Sulawesi Province Riana Anggraeny Ridwan; Nurul Listiawati; Nila Adriani
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.v7i2.3837

Abstract

Demands for public accountability make audit quality a crucial element for the West Sulawesi Provincial Office of the Supreme Audit Agency of the Republic of Indonesia (BPK RI). This study aims to examine and analyze the influence of auditor competence, auditor independence, and organizational culture—both individually and collectively—on audit quality. Using a quantitative method with a causal design, this study involved 50 auditors as respondents through purposive sampling. Primary data collected via questionnaires were analyzed using multiple linear regression with SPSS software. The results indicate that, individually, competence, independence, and organizational culture have a positive and significant effect on audit quality. Auditor independence was found to be the most dominant variable influencing audit quality. Simultaneously, the three independent variables contributed a very strong 97.2% to the variation in audit quality, as indicated by the Adjusted R² value. Square. These findings confirm that the combination of individual auditors' capabilities and the internalization of organizational values is a key determinant in producing accurate and credible audit reports. Strengthening the aspect of independence is the primary recommendation for maintaining public trust in the transparency of local financial management in West Sulawesi.
The Effect of Student Satisfaction and Learning Environment on The Academic Achievement of Students of Perdana Vocational High School 1 Surabaya Maria Melania Jaisa; Tutik Winarsih
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.v7i2.3842

Abstract

This study analyzes the influence of learning satisfaction and learning environment on the academic achievement of students at Perdana 1 Vocational High School Surabaya. The background of this study is the growing importance of non-cognitive factors in shaping student performance. A quantitative survey was conducted with 90 participants, and the data were examined using validity and reliability assessments, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination. All instruments were found to be valid and reliable, with Cronbach’s Alpha values exceeding 0.70. The classical assumption tests indicated that the data were normally distributed, free from multicollinearity, and did not exhibit heteroscedasticity. Regression analysis revealed that both independent variabel have a positive significant effect on academic achievement, with the learning environment identified as the most dominant influencing factor. The simultaneous test confirmed a significant combined effect of both variables on academic achievement with a significance value of 0.000 < 0.05. Furthermore, the coefficient of determination (R² = 0.668) indicates that 66.8% of the variation in academic achievement can be explained by learning satisfaction and learning environment. These findings suggest that improving learning satisfaction and creating a conducive learning environment are key strategies to enhance student academic achievement.

Page 155 of 161 | Total Record : 1606

 153   154   155   156   157 

Filter by Year

2020 2026


Reset
Filter By Issues
All Issue Vol. 7 No. 2 (2026) Vol. 7 No. 1 (2026) Vol. 7 No. 1 (2025) Vol. 6 No. 2 (2025) Vol. 6 No. 1 (2025): Agustus - January Vol. 6 No. 1 (2025) Vol. 5 No. 2 (2024) Vol. 5 No. 2 (2024): February - July Vol. 5 No. 1 (2024) Vol. 4 No. 2 (2023): February - July Vol. 4 No. 1 (2023): Agustus - January Vol. 3 No. 2 (2022): February - July Vol. 3 No. 1 (2022): Agustus - January Vol. 2 No. 2 (2021): February - July Vol. 2 No. 1 (2021): Agustus - January Vol. 1 No. 2 (2020): February - July Vol. 1 No. 1 (2020): Agustus - January More Issue