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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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The Dualism of the Indonesian Labor Market: Between Investment, Wages, and Education Level Arjuna Wahyu Permana Ajie; Muhammad Anas
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.v7i2.3863

Abstract

Labor absorption is a key indicator for assessing an economy’s ability to optimally absorb labor and distribute income in order to improve public welfare and reduce poverty rates. This study aims to estimate the effects of education level (average years of schooling), minimum wage, domestic investment (DDI), and foreign investment (FDI) on formal and informal labor absorption in Indonesia from 2019 to 2024 using panel data regression with a Fixed Effects Model (FEM) approach. The regression results in Model 1 indicate that average years of schooling has a positive effect and the minimum wage has a negative effect on formal labor absorption, while domestic investment and foreign investment do not have a significant effect on formal labor absorption. Meanwhile, in Model 2, it was found that average years of schooling has a negative effect, minimum wage and foreign investment have a positive effect, while domestic investment has no significant effect on informal labor absorption. Therefore, the government is expected to formulate policies focused on improving the quality of education and workforce skills, controlling minimum wage increases in a proportionate manner, and encouraging labor-intensive investment t expand employment in the formal sector in Indonesia.
The The Influence of Leadership Style and Work Environment on Employee Performance at PT Bank Arta Kedaton, Bandar Lampun Bill leonardo; Hamartoni Ahadis
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.v7i2.3869

Abstract

This study was conducted at PT Bank Arta Kedaton to examine the extent to which leadership style and work environment influence employee performance effectiveness. The research employed a quantitative method, with data collected through questionnaires. The findings revealed that leadership style has a significant influence in enhancing employee productivity. Meanwhile, the work environment also contributes positively to work efficiency. Further statistical analysis indicated that the work environment tends to have a greater influence compared to leadership style. Several aspects, such as the availability of facilities, strong interpersonal relationships, and comfortable working conditions, play an important role in improving employee motivation and work outcomes. Therefore, the strategic recommendation for the company is to optimize visionary leadership styles and establish an ergonomic and collaborative work environment in order to achieve better business objectives.
Entreprenursing - Peran Kewirausahaan dalam Pengembangan Profesi Keperawatan dan Pelayanan Kesehatan: Sebuah Tinjauan Sistematis Brain Kaparang; Grace Kaparang
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.v7i2.3881

Abstract

Entreprenursing merupakan integrasi antara profesi keperawatan dan kewirausahaan yang berkembang sebagai respons terhadap transformasi sistem kesehatan, kebutuhan layanan berbasis komunitas, dan perkembangan inovasi kesehatan. Perawat tidak hanya berperan sebagai pemberi asuhan keperawatan, tetapi juga sebagai inovator, educator, leader, intrapreneur, dan entrepreneur dalam pelayanan kesehatan. Meskipun konsep entreprenursing semakin berkembang, penelitian terkait masih didominasi oleh studi konseptual dan eksploratif, sedangkan kajian yang mensintesis secara komprehensif mengenai konsep, entrepreneurship education, entrepreneurial intention, faktor pendukung, hambatan, serta implikasi entreprenursing terhadap profesi keperawatan dan sistem kesehatan masih terbatas. Oleh karena itu, penelitian ini bertujuan menganalisis perkembangan entreprenursing melalui pendekatan Systematic Literature Review (SLR) dengan pendekatan PRISMA 2020. Pencarian literatur dilakukan pada database Google Scholar, PubMed, ScienceDirect, dan ProQuest menggunakan kata kunci “entreprenursing”, “nurse entrepreneurship”, “nursing entrepreneurship”, dan “healthcare entrepreneurship”. Kriteria inklusi meliputi artikel berbahasa Inggris atau Indonesia, tersedia full text, dipublikasikan tahun 2019–2026, dan relevan dengan entrepreneurship dalam keperawatan. Dari total 162 artikel yang teridentifikasi, sebanyak 20 artikel memenuhi kriteria inklusi dan dianalisis secara kualitatif. Hasil kajian menunjukkan bahwa entreprenursing mencakup praktik mandiri keperawatan, home care, telehealth, konsultasi kesehatan, pendidikan kesehatan, social entrepreneurship, dan inovasi layanan kesehatan berbasis komunitas. Faktor yang mendukung entreprenursing meliputi self-efficacy, entrepreneurial intention, pengalaman klinis, jejaring profesional, mentoring, dan entrepreneurship education. Hambatan utama yang ditemukan adalah keterbatasan kompetensi bisnis, regulasi praktik mandiri, akses modal, tantangan etik, dan rendahnya integrasi pendidikan entrepreneurship dalam kurikulum keperawatan. Selain itu, entreprenursing berkontribusi terhadap penguatan identitas profesional perawat, peningkatan inovasi layanan kesehatan, pengembangan leadership, dan peningkatan akses pelayanan kesehatan masyarakat. Kesimpulan penelitian menunjukkan bahwa entreprenursing memiliki potensi besar dalam mendukung transformasi profesi keperawatan dan sistem kesehatan modern. Penelitian ini memberikan sintesis komprehensif mengenai entreprenursing dengan mengintegrasikan aspek entrepreneurship education, entrepreneurial intention, self-efficacy, inovasi layanan, dan pengembangan karier perawat dalam satu kajian. Oleh karena itu, diperlukan penguatan entrepreneurship education, dukungan regulasi, mentoring, dan pengembangan kompetensi bisnis agar perawat mampu berperan sebagai entrepreneur dan inovator kesehatan secara optimal.
Digital Consumer Debt and Mental Well-Being in Generation Z: A Scoping Review Grace Fresania Kaparang; Cherry Lumingkewas; Shapely Ambalao
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.v7i2.3883

Abstract

The rapid expansion of digital financial services, particularly Buy Now Pay Later (BNPL), online lending platforms, and e-commerce credit systems, has transformed consumption patterns among Generation Z. Although these services improve financial accessibility and transactional convenience, concerns have emerged regarding their psychological consequences, including anxiety, financial stress, compulsive buying behavior, and declining mental well-being. This scoping review aims to map existing evidence regarding the relationship between digital consumer debt and mental well-being among Generation Z consumers. This review employed the PRISMA Extension for Scoping Reviews (PRISMA-ScR) framework. Relevant articles published between 2019 and 2025 were identified from Google Scholar, Scopus-indexed journals, PubMed, and ScienceDirect using keywords related to BNPL, digital debt, fintech lending, Generation Z, and mental health. Inclusion criteria focused on empirical and review-based studies discussing digital borrowing behavior and psychological outcomes among young adults and Generation Z populations. A total of 15 eligible studies were analyzed. The findings indicate that digital consumer debt is consistently associated with elevated financial stress, anxiety symptoms, impulsive purchasing tendencies, emotional instability, and reduced financial well-being among Generation Z users. Several studies also highlight the role of financial literacy, self-control, and social media influence as moderating factors affecting borrowing behavior. Furthermore, easy accessibility and low perceived borrowing barriers contribute to debt normalization among younger consumers. The rapid expansion of fintech lending ecosystems therefore requires balanced approaches that simultaneously promote financial innovation, consumer accessibility, and psychological well-being protection. Without adequate financial literacy and responsible regulatory frameworks, the continued normalization of digital consumer debt may increase mental health vulnerabilities among younger generations in increasingly digitalized societies. This review concludes that while digital lending technologies provide short-term economic flexibility, excessive reliance on consumer debt may negatively influence mental well-being among Generation Z. Policymakers, educational institutions, and fintech providers should strengthen financial literacy initiatives and implement responsible lending regulations to minimize psychological risks associated with digital debt exposure.
The Impact of Safety Education and Socialization Programs on Community Satisfaction at PT Jasa Raharja, Mamuju Branch Sulvi Ardianti; Hari Yeni; Junaeda Junaeda; Muh Ferils; Abdul Wahab
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.v7i2.3885

Abstract

PT Jasa Raharja is a State-Owned Enterprise (SOE) whose primary duty is to provide basic protection to victims of road traffic and public transportation accidents. In addition to providing compensation, PT Jasa Raharja also plays an active role in accident prevention efforts through various safety education activities and socialization programs aimed at increasing public awareness of road safety and understanding of the services provided. PT Jasa Raharja Mamuju Branch consistently carries out safety education and socialization activities for the public, including through counseling, safety campaigns, and the provision of information regarding the rights and obligations of road users. These activities are expected to not only increase public knowledge but also impact the level of public satisfaction with the services provided by PT Jasa Raharja. Based on this, this study was conducted to analyze the effect of safety education and socialization programs on community satisfaction at PT Jasa Raharja Mamuju Branch. This research is expected to provide insight into the role and contribution of PT Jasa Raharja in improving community satisfaction and serve as evaluation material for developing future service and education programs.
Sustainable Agricultural Economics: A Systematic Literature Review and Bibliometric Analysis Rut Normasari; Stenly Kawuwung; Shapely Ambalao
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.v7i2.3893

Abstract

Sustainable agricultural economics has emerged as an increasingly important research field in response to global challenges such as climate change, environmental degradation, food insecurity, and resource scarcity. Despite the growing volume of scholarly publications, the existing literature remains fragmented across multiple themes, methodologies, and disciplinary perspectives, limiting comprehensive understanding of the field’s intellectual structure and future research directions. Therefore, this study aims to: (1) examine whether sustainable agricultural economics continues to be a significant area for future academic inquiry, (2) analyze the current research landscape and distribution within the field, and (3) identify key theoretical and practical implications for advancing future research. This study employs a combined Systematic Literature Review (SLR) and bibliometric analysis approach following the PRISMA 2020 framework. Data were collected from the Scopus database in May 2026 using structured keyword combinations related to agricultural economics and sustainability. Bibliometric mapping was conducted using VOSviewer to analyze publication trends, geographical distribution, institutional productivity, journal sources, authorship patterns, and keyword co-occurrence networks. Additionally, thematic analysis was applied to identify dominant research themes and emerging scholarly trends. The findings reveal that sustainable agricultural economics is a rapidly expanding and highly relevant field of academic inquiry. Publication trends demonstrate significant growth from only two publications in 1989 to 186 publications in 2025 and 161 publications in 2026. China emerged as the dominant contributor in terms of publication output and institutional productivity, while leading journals included the Journal of Environmental Management and the Journal of Cleaner Production. Thematic analysis indicates that the literature is increasingly focused on sustainable development, agricultural sustainability, economic analysis, crop production, circular economy practices, and technological innovation such as precision agriculture and digital farming systems. The study concludes that sustainable agricultural economics has evolved into a multidisciplinary and strategically important research domain integrating economic performance, environmental sustainability, technological adaptation, and social resilience. Future research should further explore sustainability governance, policy effectiveness, financial mechanisms, socio-economic inclusiveness, and climate-resilient agricultural systems to strengthen sustainable global food systems and long-term agricultural development.
Tinjauan Kritis Terhadap Proses Pengembangan Produk Dengan Pendekatan Rekayasa Nilai Dan Target Costing Pada Perusahaan Otomotif Rini Calarisa Siahaan; Tonius Marojahan Manik; Ardin Dolok Saribu; Meliston Arianti Pasaribu; iin elovani tarigan; Yolanda Artha Pasaribu; Winny Oktariska Zega; Febrina Ruth Rebecca Marpaung
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.v7i2.3907

Abstract

Persaingan bisnis yang semakin ketat menuntut perusahaan menghasilkan produk berkualitas dengan biaya efisien. Penelitian ini bertujuan meninjau secara kritis penerapan Value Engineering (VE) dan target costing dalam pengembangan produk pada industri otomotif. Metode yang digunakan adalah deskriptif kualitatif dengan pendekatan studi pustaka melalui pengumpulan data dari jurnal, buku, dan artikel ilmiah relevan yang dianalisis secara deskriptif-analitis. Hasil penelitian menunjukkan bahwa integrasi VE dan target costing mampu meningkatkan efisiensi biaya tanpa mengurangi kualitas dan fungsi utama produk. Pendekatan bertahap melalui Concept-VE, Project-VE, dan Validation-VE memberikan kerangka kerja sistematis dan aplikatif dalam proses pengembangan produk. Keterlibatan tim multifungsi turut memperkuat efektivitas implementasi metode. Namun, terdapat keterbatasan berupa ruang lingkup studi yang terbatas, ketergantungan terhadap komponen impor, serta belum adanya evaluasi kinerja jangka panjang pascaimplementasi produk.
Analysis of BUMDes Readiness in Implementing a Digital Accounting Information System and Its Implications for the Quality of Financial Reports Ajeng Puspita Savitri; Mahmud Mahmud; Rizky Ramadhan
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.v7i2.3923

Abstract

This study aims to explore in-depth the readiness of the Village-Owned Enterprise (BUMDes) of Nusa Jaya in implementing a Digital Accounting Information System (AIS) and its implications for the quality of financial reports. The research method used is a qualitative approach with a case study design. Data validity was tested using triangulation techniques, while data analysis applied the Miles and Huberman interactive model. The results highlight that the readiness level of the BUMDes is still at an early initiation stage and has not fully implemented digital AIS. Financial operations are still managed using Microsoft Excel due to limitations in technological infrastructure, human resource (HR) competence, and budget support. Interestingly, despite not being fully digitalized, the quality of the resulting financial reports still meets the aspects of relevance, completeness, timeliness, and transparency. This achievement is supported by effective manual internal control mechanisms through a definitive division of tasks, password protection, dual data storage, and physical archiving. It is concluded that the current reporting quality is built on managerial commitment rather than technological sophistication. To optimize future accuracy, efficiency, and data integration, improving HR competencies and providing technological infrastructure are absolutely necessary to support comprehensive digital transformation.

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