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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 1,606 Documents
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The Effects Of Employee Behavior On Customer Loyalty Through Customer Satisfaction: Sentiment Analysis Of Google Maps Restaurant Review In Manado City Samuel Rantung; Lilly Linne Kainde
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.v7i2.4056

Abstract

This study examines the effects of employee behavior on customer satisfaction and customer loyalty by analyzing 367 Google Maps restaurant reviews from Manado City collected between 2022 and 2025. Using a lexicon-based sentiment analysis model tailored for Bahasa Indonesia and Manado dialects, the research quantifies sentiment for three key variables: employee behavior, customer satisfaction, and customer loyalty. Descriptive results indicate that customers express satisfaction more frequently than loyalty intentions, while comments related to employee behavior tend to be mixed. Correlation and regression analyses reveal that employee behavior significantly increases customer satisfaction (H1 supported), but customer satisfaction does not significantly predict loyalty, nor does employee behavior directly affect loyalty. Mediation testing using the Baron and Kenny (1986) approach confirms that customer satisfaction does not mediate the relationship between employee behavior and loyalty. These findings partially support the Service-Profit Chain Theory by confirming the link between service behavior and satisfaction but not the subsequent satisfaction–loyalty pathway. The study highlights the value of online reviews as real-time, natural reflections of customer experiences while also emphasizing that loyalty intentions are less likely to be expressed in textual feedback. Implications, limitations, and recommendations for integrating sentiment analysis with behavioral data in future research are discussed.
Generative Artificial Intelligence and Employee Productivity: A Global Bibliometric and Science-Mapping Analysis Kathleen Arlen Manueke
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.v7i2.4061

Abstract

Purpose: This study maps global research on generative artificial intelligence (GenAI) and employee productivity, separating workplace outcomes from consumer, student, technical, and financial-market applications. Research Method: A Scopus search for 2023–2026 identified 237 English-language open-access business and economics journal articles. Title–abstract screening retained 61 articles. Performance analysis was integrated with VOSviewer-compatible author-keyword co-occurrence, overlay, and density mapping. Results and Discussion: Output increased from 2 articles in 2023 to 27 articles in 2026 as of the search date. The corpus covered 31 journals, 194 authors, and 37 countries; 37.7% of articles involved international collaboration. Five keyword clusters linked workplace adoption and human outcomes; LLM-enabled professional work; creativity, work design, and HRM; productivity realization; and agency in platform labor. Themes shifted from prompts and tools toward productivity, collaboration, well-being, and agency, although objective productivity measures remained peripheral. Implications: Researchers and managers should evaluate quality-adjusted net productivity, including verification, coordination, learning, governance, and employee well-being, rather than infer performance from adoption or task speed alone. Originality: The study offers a screened, outcome-centered, multilevel map of a rapidly emerging field and identifies its transition from technology adoption to human and organizational consequences.
Strategy for Improving the Competitiveness of Village-Owned Enterprises (BUMDes) (A Case Study in Bogor Regency) Rachmat Ramadhan; Muhammad Findi; Nora Herdiana Pandjaitan
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.v7i2.4068

Abstract

Village-Owned Enterprises (BUMDes) play a strategic role in driving the rural economy, yet many face competitiveness challenges due to limited human resources, weak financial management, and low digital literacy. This study aims to: (1) identify the factors that strengthen the competitiveness of BUMDes in Bogor Regency; and (2) analyze the influence of product management and marketing, as well as formulate strategies to enhance community understanding in strengthening the competitiveness of BUMDes. A quantitative approach was employed, involving 30 respondents from both advanced and developing BUMDes. Data were analyzed using the IFE, EFE, IE, SWOT, and QSPM matrices. The results showed IFE and EFE scores of 3.02 and 3.00, respectively, placing the BUMDes in Cell I of the IE Matrix, which indicates a grow-and-build position. A total of 11 alternative strategies were formulated. The top-priority strategy was participation in government training programs to enhance financial management systems, digital technology skills, and human resource capacity (STAS = 5,61), followed by establishing independent business outlets (STAS = 5,48), and strengthening collaboration with BUMDes from other regions (STAS = 5,37). This study concludes that improving human resource capacity through government-facilitated training is the highest-priority strategy for addressing the internal weaknesses of BUMDes.
The Role of Tax Sanctions and Income Levels on Motor Vehicle Tax Arrears in Banyuwangi Regency Muhammad Rijalus Sholihin; Lia Rachmawati
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.v7i2.4074

Abstract

This study aims to examine the effect of tax sanctions and income levels on motor vehicle tax arrears in Banyuwangi Regency. The research employs a quantitative approach by utilizing both primary and secondary data sources. Primary data were collected through structured questionnaires distributed to motor vehicle taxpayers, while secondary data were obtained from the Technical Implementation Unit of the Banyuwangi Regional Revenue Agency. The research population consisted of registered motor vehicle taxpayers, and a sample of 100 respondents was determined using the Slovin formula to ensure representative data. Data analysis was performed using multiple linear regression to identify the individual and simultaneous effects of the independent variables on motor vehicle tax arrears. The findings reveal that tax sanctions have a significant partial effect on motor vehicle tax arrears, indicating that stricter enforcement and penalties encourage taxpayers to fulfill their obligations promptly. In contrast, income levels do not have a significant partial effect on tax arrears, suggesting that taxpayer compliance is influenced more by regulatory factors than by economic capacity. Furthermore, tax sanctions and income levels jointly have a significant simultaneous effect on motor vehicle tax arrears, demonstrating their combined contribution to explaining taxpayer compliance behavior in Banyuwangi Regency.
The Effect of Price Fluctuations and the Pricing System on the Income of Oil Palm Farmers in Bunde Village, Sampaga District, Mamuju Regency Muh. Syahrul; Nur Asia; J. Fuji Inzani SL; Andi Indra Martini; Nur Fajariani
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.v7i2.4093

Abstract

This research was undertaken to examine how price fluctuations and the pricing system, both separately and jointly, shape the income earned by oil palm growers in Bunde Village, Sampaga District, Mamuju Regency. Adopting a quantitative associative research design, the study treated the entire body of oil palm farmers in the village—whose precise number could not be ascertained (an infinite population)—as its target population, from which 50 respondents were drawn by means of accidental sampling in accordance with the Roscoe guideline. Information was gathered through field observation, direct interviews, documentary review, and the distribution of a questionnaire measured on a five-point Likert scale, and was subsequently processed through multiple linear regression, partial (t) testing, simultaneous (F) testing, and the coefficient of determination, after the measuring instrument had passed validity and reliability screening. The analysis reveals that price fluctuations exert a positive and statistically significant partial influence on farmers’ income (t = 2.693; sig. 0.010), while the pricing system likewise produces a positive and significant partial influence (t = 2.443; sig. 0.018). Taken together, the two variables significantly determine farmers’ income (F = 14.773 > 3.195; sig. 0.000), accounting for 38.6 percent of its variation, with the residual 61.4 percent attributable to determinants lying beyond the model. These results imply that stabilizing prices and instituting a transparent and equitable pricing arrangement constitute strategic levers for improving the welfare of smallholder oil palm farmers.
Regional Inequality in Sulawesi Island: The Role of Economic Growth, Investment, and Government Expenditure Novita Sari Sari; Farida Millias Tuty; Andi Herman Jaya; Ahmad Syatir
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.v7i2.4021

Abstract

This study aims to analyze regional inequality in Sulawesi Island and evaluate the roles of economic growth, investment, and government expenditure in influencing interregional disparities. Utilizing panel data from six provinces in Sulawesi over the 2012–2022 period, the analysis employs the Panel Least Squares method with a Random Effects Model (REM) approach. The estimation results indicate that economic growth has a positive but statistically insignificant effect on inequality (p-value = 0.1261), while investment shows a negative and likewise insignificant impact (p-value = 0.3415). In contrast, government expenditure exerts a positive and statistically significant effect on regional inequality (p-value = 0.0080). The R-squared value of 0.832961 suggests that the model explains approximately 83.30% of the variation in regional disparities. Furthermore, the F-statistic test confirms the overall significance of the model (Prob. F-statistic = 0.000000). These findings imply that among the three examined variables, only government expenditure significantly influences regional inequality in Sulawesi during the study period. The results underscore the importance of fiscal policy orientation and investment strategies that prioritize equity in regional development
Empowering Persons With Disabilities Through The Creative Economy : An Islamic Economic Perspective In Mallari Village, Awangpone District, Bone Regency. Muhammad Akbar; Sudirman Sudirman; Desy Rahmawati Anwar; Sukardi Sukardi
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.v7i2.4027

Abstract

The main problem in this study is How to Empower People with Disabilities through Creative Economy in the Perspective of Islamic Economics. Furthermore, the main problem is formulated into several sub-problems or research questions, namely First, what is the strategy for empowering people with disabilities through the creative economy in Mallari Village, Awangpone District, Bone Regency? Second, what are the supporting and inhibiting factors in the strategy of empowering people with disabilities through the creative economy in Mallari Village, Awangpone District, Bone Regency? Third, what is the strategy for empowering people with disabilities through the creative economy in the perspective of Islamic economics in Mallari Village, Awangpone District, Bone Regency? In this study, qualitative research was used with a phenomenological approach and a sharia approach. The data sources of this study are primary data: the Mallari Village Government, disabled families and the disabled themselves and secondary data: data obtained through the Qur'an, Hadith, literature, documents, as well as related and relevant archives. Furthermore, the data collection method used is by conducting observations, interviews and documentation. Data analysis in this study is through data reduction, data presentation and conclusion drawing and in this data analysis using SWOT analysis tools. The results of this study show that the strategy of empowering people with disabilities through the creative economy in Mallari Village is in line with the results  of the SWOT analysis  , namely data collection, village discussions, group meetings, Village MUSRENBANG, mentoring and training on the role of the disabled, and providing space/work opportunities for the disabled.  The supporting factors for the disability empowerment strategy through the creative economy of Mallari Village are the existence of mentoring, encouragement in the disabled and their families, the community, and the role of the government. Meanwhile, the inhibiting factors are difficulties in data collection, difficulty accessing transportation/vehicles and lack of accessibility public services. The strategy for empowering people with disabilities through the creative economy is in accordance with the principles of monotheism, the principle of benefit, the principle of responsibility, the principle of free will, and the principle of justice
Digital Capability dan Work-Life Balance: Women’s Career Sustainability pada Perusahaan Konstruksi yang Didominasi Laki-Laki Rizka Aulya; Muhammad Febrilian Dwi Syahputra
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.v7i2.4077

Abstract

Transformasi digital yang berlangsung di industri konstruksi menghadirkan peluang sekaligus tantangan bagi organisasi di negara berkembang, terutama terkait inklusivitas tenaga kerja. Di tengah adopsi sistem digital seperti Enterprise Resource Planning (ERP) dan Human Resource Information System (HRIS) untuk meningkatkan efisiensi operasional, proses transformasi ini berlangsung dalam budaya organisasi yang maskulin dan secara historis mengesampingkan karyawan perempuan. Penelitian ini mengeksplorasi bagaimana digital capability dan work-life balance membentuk women’s career sustainability pada PT XYZ, sebuah perusahaan konstruksi yang didominasi laki-laki dan sedang mengalami transformasi digital di Gresik, Jawa Timur. Menggunakan desain single case study kualitatif, penelitian ini melibatkan sepuluh informan perempuan pada level staf hingga manajerial yang dipilih melalui purposive sampling, dengan data yang dianalisis menggunakan thematic analysis. Hasil penelitian mengidentifikasi tiga tema utama. Pertama, digital capability dibangun secara mandiri tanpa dukungan pelatihan formal; namun, transformasi digital secara paradoks justru mengaburkan batas work-life balance melalui budaya always-on. Kedua, perempuan menghadapi glass ceiling halus dalam distribusi kepercayaan dan peluang karier, disertai ketidakamanan fisik dan psikologis di lapangan. Ketiga, kekuatan bertahan perempuan bersumber dari resiliensi personal, bukan dari kebijakan organisasi formal yang belum responsif gender. Temuan ini memperluas Sustainable Career Theory dengan mengintegrasikan paradoks adopsi digital dalam dinamika gender pada konteks negara berkembang.
The Influence of Company Characteristics and Foreign Ownership on Sustainability Report Disclosure in LQ45 Companies Listed on the Indonesia Stock Exchange Christin Natalia Sitompul; Meliana Puspitasari; Awaliawati Rachpriliani
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.v7i2.4102

Abstract

The study examined how company size, profitability, debt levels, age, and foreign ownership influence how companies report sustainability issues. The study sampled 32 corporations listed on the LQ45 index in the Indonesian capital market from 2020 to 2024, using a purposive sampling technique . The study's findings indicate that company size, debt ratio, and length of existence do not significantly impact sustainability reporting. However, profitability and foreign ownership are significantly influential. The study indicates that a company's profitability and participation from foreign investors can lead to increased corporate transparency through disclosure of sustainability-related information. This study supports all stakeholders in evaluating a company's commitment to sustainability practices based on published information.
The Influence of Accounting Students' Knowledge and Perceptions on the Implementation of Carbon Tax in Indonesia Irvana Syintia Loka; Trias Arimurti; Novy Trianthy Noegraha
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.v7i2.4104

Abstract

The purpose of this study was to examine accounting students' understanding and perceptions of the implementation of the carbon tax in Indonesia. This study employed a descriptive quantitative approach, utilizing primary data obtained from one hundred accounting students at Buana Perjuangan University, Karawang. The Partial Least Squares Structural Equation Modeling (PLS-SEM) data analysis method was used. The study results showed that accounting students' knowledge significantly impacted carbon tax implementation, with a coefficient value of 0.776 and a p-value of 0.000 (<0.05). Conversely, student perceptions did not significantly impact carbon tax implementation, with a p-value of 0.052 (>0.05). Simultaneously, the knowledge and perception variables were able to explain 36.5% of the variability in carbon tax implementation. These findings indicate that cognitive elements, specifically understanding and environmental fiscal literacy, play a greater role in supporting carbon tax policy implementation than accounting students' subjective perceptions.

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