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Contact Name
Amar Sani
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Phone
+6285399929080
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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 1,294 Documents
Penerapan Sistem Pengendalian Intern Pemerintah (Spip) Dan Standar Operasional Prosedur (Sop) Terhadap Pencegahan Fraud Pada Pengelolaan Dana Desa (Studi Pada Desa Di Kecamatan Wanggarasi Kabupaten Pohuwato) Wahyuni, Wahyuni; Mattoasi, Mattoasi; Monoarfa, Valentina
Economics and Digital Business Review Vol. 5 No. 1 (2024): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1011

Abstract

Study This aim Forknow influence application system government internal controls and standards operational procedure to prevention fraud in village fund management in the District Wanggarasi, Regency Pohuwato. Method used in study This is method quantitative, with spread questionnaire to 35 respondents. Research results show in a way Partial variable system government internal control and variables standard operational procedure to prevention fraud in village fund management with magnitude influence 87%, meanwhile the rest that is of 13% is influence other existing variables in structure theory But No tested in study This like Professional Audit, Competency Human Resources and Good Corporate Governance as well variable other existing ones relationship with prevention village fund management fraud.
Peran Manajer Terhadap Kinerja Keuangan Pada PT. Bank Tabungan Negara Tbk Candy, Candy; Yeria, Winny; Putri, Shieny Tan
Economics and Digital Business Review Vol. 5 No. 1 (2024): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1012

Abstract

Penelitian ini bertujuan untuk menganalisa peran manajer terhadap kinerja keuangan pada PT. Bank Tabungan Negara Tbk untuk periode tahun 2018 sampai dengan tahun 2022. Objek yang digunakan dalam penelitian ini adalah PT. Bank Tabungan Negara Tbk. Metode penelitian yang digunakan dalam penelitian ini adalah metode analisis dokumen dan literatur. Kinerja keuangan dalam penelitian ini diukur dengan menggunakan rasio-rasio keuangan, yang terdiri atas rasio profitabilitas, likuiditas, dan solvabilitas. Untuk Rasio Profitabilitas diwakili oleh Return on Assets (ROA), Return on Equity (ROE), dan BOPO. Untuk Rasio Likuiditas diwakili oleh Current Ratio (CR). Sedangkan, untuk Rasio Solvabilitas diwakili oleh Debt to Equity Ratio (DER). Berdasarkan hasil penelitian dapat ditemukan bahwa, manajer mempunyai peranan penting dan signifikan terhadap kinerja perusahaan. Diperoleh juga hasil berupa persentase ROA antara 0,13%-1,81%, ROE antara 1,00%-16,42%, BOPO antara 85,58%-98,12%, CR antara 0,73%-1,98%, DER antara 1,11%-1,61%. Untuk peneliti selanjutnya direkomendasikan untuk menggunakan variabel lain dan menambah periode penelitian untuk memperluas lingkup penelitian.
Analisis Strategi Pemasaran Kopi Gorontalo di Cv. Ameer Essoya Natura Kecamatan Sipatana Kota Gorontalo Mooduto, Serlin; Bempah, Irwan; Saleh, Yanti
Economics and Digital Business Review Vol. 5 No. 1 (2024): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1013

Abstract

Penelitian ini bertujuan untuk mengetahui faktor internal dan faktor eksternal pemasaran kopi Gorontalo dan merumuskan strategi pemasaran kopi Gorontalo di Cv. Ameer Essoya Natura. Penelitian ini dilakukan di Ameer Essoya Natura Kecamatan Sipatana Kota Gorontalo. Jumlah Informan dalam penelitian ini adalah 31 orang. Jenis penelitian yang digunakan adalah jenis kuantitatif serta studi kasus. Analisis data yang digunakan dalam penelitian ini adalah Analisis Matrik SWOT. Hasil penelitian menunjukkan bahwa faktor internal yaitu Produk kopi memiliki date yang lama, kualitas produk meliputi konsistensi rasa serta kebersihan yang terjaga, harga produk lebih murah, memiliki promo menarik, lokasi Home Industry Ammer Essoya Natura mudah di temukan, pembeliaan produk dapat dilakukan secara online, produk bersertifikasi halal dan BPOM sedagkan Faktor eksternal yaitu gaya hidup minum kopi semakin berkembang, peningkatan pengguna aktif sosial media, adanya kepercayaan konsumen, semakin bertambahnya peminat produk kopi robusta pinogu, distribusi produk keluar daerah. Strategi mengembangan produk kopi pinogu robusta dengan konsistensi rasa serta kebersihan yang terjaga, memperkuat citra produk kopi Gorontalo sebagai produk yang dapat menarik minat konsumen kalangan khusus, meningkatkan kualitas bahan baku untuk menjamin daya tahan serta kualitas produk untuk kepuasan konsumen, menambah varian harga dan pemberlakukan promo menarik atau diskon untuk menarik konsumen baru, memperluas jaringan pemasaran melalui adopsi media digital (online marketing
Pengaruh Konvergensi IFRS dan Kompleksitas Operasi Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Food and Beverage di Indonesia Khayati, Isnaini Nur; Achyani, Fatchan
Economics and Digital Business Review Vol. 5 No. 1 (2024): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1014

Abstract

The aim of this research is to determine and analyze the influence of IFRS convergence, operational complexity, institutional ownership and public ownership on the timeliness of submitting financial reports. The population of this research is food and beverage companies listed on the Indonesia Stock Exchange for the 2019-2021 period. In this research, the data used is secondary data with a sampling technique carried out using the purposive sampling method. The number of samples used was 128 companies. The research results provide empirical evidence that operational complexity and public ownership influence the timeliness of submitting financial reports. Meanwhile, IFRS convergence and institutional ownership have no effect on the timeliness of submitting financial reports.
Customer Value Terhadap Customer Satisfaction Di Rumah Makan Ampalu Raya Ulak Karang Padang Nurfaliza, Nurfaliza; Susanti, Febsri
Economics and Digital Business Review Vol. 5 No. 1 (2024): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1016

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Emotional Value, Social Value, Quality Value, dan Value of Money terhadap Customer Satisfaction pada konsumen Rumah Makan Ampalu Raya. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan pendekatan eksplanatori. Jumlah sampel sebanyak 100 responden dipilih berdasarkan rumus Slovin. Teknik pengumpulan data dilakukan dengan menyebarkan kuesioner kepada responden. Data yang terkumpul dianalisis menggunakan analisis regresi linier berganda dengan bantuan perangkat lunak statistik SPSS. Hasil penelitian ini menunjukkan bahwa Emotional Value, Social Value, Quality Value dan Value of Money secara signifikan berpengaruh positif signifikan terhadap Customer Satisfaction.
Analisis Tingkat Kesehatan Bank pada PT Bank Pengkreditan Rakyat (BPR) Jombang dengan Metode Camel Darmawan, Muhammad Arif; Cahyadi, Nur
Economics and Digital Business Review Vol. 5 No. 1 (2024): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1017

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui tingkat kesehatan bank pada PT. Bank Perkreditan Rakyat (BPR) Jombang. Penelitian ini berfokus pada : Analisis Tingkat Kesehatan Bank Pada PT. Bank Perkreditan Rakyat (BPR) Jombang. Hasil dari penelitian ini adalah Analisis Tingkat Kesehatan Bank PT. BPR Jombang dengan menggunakan metode analisis CAMEL. Dari analisis tersebut dapat diketahu bahwa Capital Adequacy Ratio (CAR) pada tahun 2020 sebesar 24,96% dan meningkat pada tahun 2021 sebesar 28,64 % karena penambahan modal , sedangkan CAR tahun 2020-2021 berada di atas standar BI sebesar 8% yang berarti dapat dikatakan sehat. Rasio Kualitas Aset PT. BPR Jombang berada dibawah 10,35% dalam kategori sehat, begitu pula ROA yang dimiliki dalam kondisi sehat sedangkan Rasio LDR PT. BPR Jombang masuk kategori sehat pada tahun 2020-2021karena bank dapat menjaga LDR dibawah 90%.
Analisis Informasi Pertanggungjawaban Keuangan Untuk Penyusunan Anggaran (Studi pada CV. Sinar Harapan di Kota Watansoppeng) Sari , Rukmana
Economics and Digital Business Review Vol. 5 No. 1 (2024): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1018

Abstract

This research is concerned with the analysis of financial accountability information for budget preparation (study on CV Sinar Harapan in Watansoppeng City). There are two data sources in this study, namely primary data and secondary data. There are two types of data in this study, namely quantitative data types and qualitative data types. To obtain data that is relevant to the issues discussed, the research uses the following data collection methods, namely literature study, documentation study, interview study, observation, and internet searching. Data analysis in qualitative research moves deductively, i.e. categorised facts or data towards a higher level of abstraction, synthesising and developing theories when necessary. After the data is collected, it is then analysed to describe and draw conclusions regarding the analysis of responsibility accounting information for budget preparation (study on CV. Sinar Harapan in Watansoppeng City). The results of this research indicate that the preparation of the company's budget carried out by CV Sinar Harapan Watansoppeng City has not fully used the accountability financial information system optimally. Especially in cost centres such as production costs, administrative and general costs. We can see this in the 2022 budget preparation plan which does not consider the 2021 budget realisation. Then in the optimal application of the accountability financial information system in budgeting at CV Sinar Harapan Watansoppeng City, it should meet the five determining conditions for the application of responsibility accounting, namely, (a) An organisation consisting of responsibility centres and there is decentralisation in it. (b) The cost budget is prepared according to the responsibility centre. (c) Classification of costs in accordance with the control of costs by responsibility centre management. (d) Cost accounting system in accordance with the organisational structure. (e) Cost reporting system to the responsible manager.
Penerapan Sistem Informasi Akuntansi Berbasis Android SIAPIK Pada Toko Kardi Giman, Devi; Wuryandini, Ayu Rakhma; Noholo, Sahmin
Economics and Digital Business Review Vol. 5 No. 1 (2024): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1019

Abstract

This study aims to determine 1) Forms of accounting information systems in Kardi Stores, 2) Application of accounting information system based on android SI APIK at Kardi Store, and 3) Comparison of the old system and the new system at Toko Kardi. The data analysis used in this research is a descriptive qualitative approach. By using primary data sources and secondary data sources. The data collection method in this study was carried out by means of observation, interviews, and documentation. The results showed that: (1) Accounting records or accounting practices at Toko Kardi are not system-based or still in the use of simple and undetailed records, so that the profit or turnover obtained at the store cannot be accurately ascertained, it can only be estimated more or less. (2) The application of the SI APIK android-based accounting application can help Toko Kardi in processing transactions automatically into financial information in the form of accurate financial reports according to SAK EMKM. (3) The manual system is considered less effective because not all transactions can be recorded directly, there is potential for fraud, security and data inaccuracies. In the new system, information can be more easily accessed and understood because the output of financial reports is already available. Then there is a database within the program where all monetary transaction records can be stored safely for future reference. Users from the micro, small and medium enterprise sector can easily access historical records from any location at any time
Pengaruh E-Service Quality, Bank Image, dan Ease of Use Aplikasi Mobile Banking terhadap Customer Satisfaction Mobile Banking BCA (Studi Kasus BCA Purwokerto) Harefa, Mikhael Adika Daneslan; Aquinia, Ajeng
Economics and Digital Business Review Vol. 5 No. 1 (2024): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1020

Abstract

Banking in Indonesia is an industry that is experiencing very rapid development. Therefore, competition in the banking industry will also become increasingly fierce. The banking industry is also expected to be able to seize various existing opportunities and is expected to make a greater contribution to the national economy. Of course, every bank will continue to put forth its best efforts so that it can continue to compete with rival banks. Every bank will of course continue to try to get customers who will buy products and retain their bank customers. Coupled with the development of an increasingly modern era where lifestyle changes have also occurred with a lifestyle that prioritizes technology. This research will focus on testing three independent variables, namely e-service quality, bank image, and ease of use on customer satisfaction. The research method used is a quantitative method using SPSS based on BCA Bank customer respondents located at the Purwokerto City Head Office, Central Java. Based on the results of research conducted, the variables e-service quality and bank image have a significant influence on customer satisfaction. Meanwhile, ease of use does not have a significant influence on customer satisfaction
The Influence Of Incentives, Work Motivation And Turnover Intention On Employee Performance At PT Startmara Pratama Batam Fernando, Fernando; Khoiri, M
Economics and Digital Business Review Vol. 5 No. 1 (2024): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1022

Abstract

This research was conducted to find out the effect of incentives, work motivation and turnover intention on employee performance at PT Startmara Pratama Batam where each variable has problems such as a lack of motivation in the workplace, so that the incentives given do not match the agreement from the start. This type of research is quantitative research to test the relationship between variables. This research has a population with the number of customers of PT Startmara Pratama Batam in 2023, namely 127 employees at PT Startmara Pratama Batam. This research uses a purposive sampling method. The results of this research show that the variables Incentive, Work Motivation and Turnover Intention are significantly positive on employee performance.

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