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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
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
The Influence of Ethical Environment on Employee Performance with Optimism as a Mediator Utama, Dicky Ferlian; Rusdi, Zainnur M.
Economics and Digital Business Review Vol. 6 No. 1 (2025): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i1.2258

Abstract

This research investigates the impact of the ethical environment on employee performance, with optimism serving as a mediating variable. This research employs a cross-sectional survey design to gather primary data from 187 participants employed in A-accredited junior high schools in Bandar Lampung City. Validity and reliability assessments were performed to evaluate the extent of validity and reliability of the research instruments employed. A Kolmogorov-Smirnov test was performed to assess the normality of the collected data distribution. Descriptive statistical analysis and the Hayes process macro were employed to test the hypothesis. The test results confirm hypothesis 1, indicating that the ethical environment positively and significantly influences employee performance. The study's results confirm hypothesis 2, indicating that the ethical environment positively and significantly influences optimism. Hypothesis 3 posits that optimism exerts a positive and significant influence on employee performance. This study further supports hypothesis 4, which posits that optimism mediates the relationship between ethical environment and employee performance. It is essential for organisations to foster an ethical environment and cultivate optimism to enhance employee performance.
The Influence of Entrepreneurial Characteristics and Digital Maturity on the Resilience of Micro, Small, and Medium Enterprises in Bandar Lampung, Indonesia Agusriyanto, Revando Bennedic; Ahadiat, Ayi; Nabila, Nuzul Inas
Economics and Digital Business Review Vol. 6 No. 1 (2025): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i1.2272

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in Indonesia’s economy; however, their resilience often faces numerous challenges. This study aims to analyze the influence of entrepreneurial characteristics and digital maturity on MSME resilience in Bandar Lampung. Using a quantitative approach, data were collected from 100 MSME owners through questionnaires and analyzed using multiple linear regression. The findings reveal that entrepreneurial characteristics positively influence business resilience, with a regression coefficient of 0.137 and a significance level of 0.061. Meanwhile, digital maturity has a more significant impact, with a regression coefficient of 0.729 and a significance level of 0.000. The R Square value of 0.668 indicates that 66.8% of the variation in business resilience can be explained by these two variables. These findings confirm that digital maturity plays a more dominant role than entrepreneurial characteristics in enhancing MSME resilience. Therefore, MSME owners are encouraged to adopt digital technology to strengthen their competitiveness and business resilience.
Pengaruh Good Corporate Governance Terhadap Integrated Reporting Dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi Anggiafani, Fidia; Alvia, Liza; Komalasari, Agrianti; Puspita, Harsono Edwin
Economics and Digital Business Review Vol. 6 No. 2 (2025): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i2.2280

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (GCG) terhadap pengungkapan Integrated Reporting (IR) dengan ukuran perusahaan sebagai variabel moderasi. Studi ini dilakukan pada perusahaan yang memenuhi kriteria Corporate Governance Perception Index (CGPI) pada periode 2019–2023. Sampel penelitian mencakup 11 perusahaan yang secara konsisten mengikuti CGPI dan menerbitkan laporan tahunan di Bursa Efek Indonesia (BEI) selama periode penelitian. Metode analisis data yang digunakan meliputi analisis statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, moderated regression analysis (MRA), serta uji hipotesis (uji t) dengan menggunakan SPSS versi 26. Hasil penelitian menunjukkan bahwa GCG berpengaruh positif terhadap pengungkapan IR, di mana perusahaan dengan tata kelola yang lebih baik cenderung menghasilkan laporan yang lebih transparan dan komprehensif. Selain itu, ukuran perusahaan berperan sebagai variabel moderasi yang memperkuat hubungan antara GCG dan IR, di mana perusahaan dengan ukuran lebih besar memiliki lebih banyak sumber daya untuk meningkatkan kualitas pengungkapan informasi. Sementara itu, profitabilitas tidak menunjukkan pengaruh yang signifikan terhadap kualitas IR. Temuan ini menegaskan pentingnya penerapan GCG dalam meningkatkan transparansi dan akuntabilitas perusahaan
Pengaruh Korupsi, Stabilitas Politik, Inflasi, dan Perdagangan terhadap FDI di 11 Negara Berkembang Asia (2012-2023) Tirta, Ilham Fitrian Damar; Yuliawan, Dedy
Economics and Digital Business Review Vol. 6 No. 1 (2025): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini menganalisis pengaruh Indeks Persepsi Korupsi, Stabilitas Politik, Inflasi, dan Keterbukaan Perdagangan terhadap Investasi Asing Langsung (FDI) di 11 negara berkembang di Asia periode 2012–2023. Menggunakan data panel dan regresi dengan pendekatan Common Effect Model (CEM), Fixed Effect Model (FEM), dan Random Effect Model (REM). Penelitian ini memperoleh hasil bahwa Indeks Persepsi Korupsi dan Stabilitas Politik berpengaruh positif dan signifikan terhadap FDI, sedangkan Inflasi berpengaruh negatif. Keterbukaan Perdagangan juga menunjukkan pengaruh positif yang signifikan terhadap FDI. Secara simultan, keempat variabel independen memiliki pengaruh signifikan terhadap FDI. Hasil ini menunjukkan bahwa kebijakan yang meningkatkan transparansi, stabilitas politik, serta keterbukaan ekonomi dapat menarik lebih banyak investasi asing
Article Analisis Ketahanan Pangan Ditinjau Dari Ketersediaan Dan Pendistribusian Di Kabupaten Bolaang Mongondow Utara Atalap, Abdul Kadir
Economics and Digital Business Review Vol. 6 No. 2 (2025): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i2.2314

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ketersediaan pangan dan pendistribusian pangan terhadap ketahanan pangan di Kabupaten Bolaang Mongondow Utara. Data yang digunakan dalam penelitian ini adalah data sekunder yang bersumber dari Badan Pusat Statistik dan Website Dinas Ketahanan Pangan Provinsi Sulawesi Utara selama periode waktu 2017-2021. Penelitian Ini menggunakan Analisis Vector Autoregression. Hasil penelitian ini menunjukan bahwa (1) Ketersediaan pangan memiliki pengaruh terhadap ketahanan pangan, hal ini di karenakan setiap kenaikan ketersediaan pangan akan menaikan ketahanan pangan. karena dalam pemenuhan kebutuhan konsumsi pangan masyarkat perlu adanya ketersediaan komoditis pangan yang melimpah agar tercapainya keseimbangan ketahanan pangan di Kabupaten Bolaang Mongondow Utara. (2) Distribusi pangan berpengaruh terhadap ketahanan pangan karena setiap kenaikan ditribusi pangan akan menaikan ketahanan pangan, hal ini karena peranan distribusi pangan sangat penting dalam menyalurkan kebutuhuan pangan masyarakat. Jika distribusi pangan terselenggara dengan efektif, efisien dan merata ke seluruh daerah sehingga dapat berlangsungnya transaksi bahan pangan yang menjadi kebutuhan masyarakat di Kabupaten Bolaang Mongondow Utara
Pengaruh External Pressure dan Effectiveness Monitoring dengan Moderasi Audit Committee terhadap Fraudulent Financial Statement Ravianto, Gilang Fajri; Sudrajat, Sudrajat
Economics and Digital Business Review Vol. 6 No. 2 (2025): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i2.2317

Abstract

Penelitian ini mengkaji dalam memahami pengaruh External Pressure dan Effectiveness Monitoring pada Fraudulent Financial Statement perusahaan di sektor Consumer Cyclicals yang sudah tervalidasi oleh BEI. Metode penelitian ini adalah metode Kuantitatif beserta teknik Collective data bersifat sekunder dari Financial Statement dan Annual Report yang diterbitkan perusahaan terkait. Berdasarkan pada Kriteria Objek penelitian, terdapat 32 perusahaan dengan total 160 data. Sedangkan dalam menganalisis data dengan Analisis Statistik Deskriptif, Pengujian Regresi Linear Berganda, Pengujian Asumsi Klasik, Moderated Regression Analysis (MRA), serta pada Uji Hipotesis menunjukkan Pressure dari pihak luar berpengaruh positif pada Fraudulent Financial Statement, Komite Audit mengoptimalkan pengaruh External Pressure. Sedangkan, Effectiveness Monitoring tidak dapat memberikan pengaruh. Namun variabel moderasi (Komite Audit), menjelaskan Effectiveness Monitoring memiliki pengaruh signifikan yang dapat meminimalisir tejadinya Fraudulent Financial Statement.
Manajemen Strategik dalam Meningkatkan Daya Saing Perusahaan di Era Digital Dewi , Putri Cantika; Srisusilawati, Popon
Economics and Digital Business Review Vol. 6 No. 1 (2025): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i1.2024

Abstract

This research analyzes the application of strategic management to improve the competitiveness of companies in the digital era. Rapid digital transformation changes business competition, forcing companies to adjust strategies to technological developments and market needs. The method used is a qualitative literature study, reviewing related journals, books, and articles. The results show that digital strategies, such as the use of big data, artificial intelligence, and e-commerce, can strengthen a company's competitiveness. The conclusion of this study is that effective strategic management in the digital era requires flexibility in responding to technology as well as the ability to innovate and adapt to customer needs.
Pengaruh Leverage Dan Likuiditas Terhadap Financial Distress Dengan Pemoderasi Profitabilitas Ainiyah, Nur; Ilmiddaviq, M Bahril
Economics and Digital Business Review Vol. 6 No. 1 (2025): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Companies in the technology sector cannot be separated from this. Technology companies face complex dynamics, including short product life cycles, high investment requirements, and intense competition. Therefore, innovation is significant for a company's survival amidst competitive competition. Companies that constantly innovate their products can better survive competitive pressures and improve their market position. Technology companies often have to allocate large budgets for research and development, which can increase Leverage and reduce liquidity. The company could face significant financial stress if these investments do not generate sufficient income. This research aims to analyze the effect of Leverage and liquidity on Financial Distress with profitability as a moderating variable. The research results show that Leverage and liquidity partially influence Financial Distress, and profitability can strengthen the influence of each independent variable (Leverage and liquidity) on Financial Distress. Profitability is a moderating variable, which is a quasi-moderator variable. In the case of the profitability variable as a Quasi Moderator, profitability can be used as an independent variable that can stand alone and influence Financial Distress.
Pengaruh Lifestyle, Kualitas Produk, Dan Promosi Penjualan Terhadap Impulse Buying Pada Generasi Z : Studi Kasus Pada Pengguna Shopee di Kota Semarang Erviana Agustin; Hakim, Johan Rahmat Hakim
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.v6i1.2082

Abstract

Tujuan penelitian ini agar dapat menganalisis and juga mengetahui pengaruh lifestyle, kualitas produk dan promosi terhadap impulse buying pada pengguna shopee di Kota Semarang. Metode kuantitatif yang memanfaatkan teknik analisis data berupa regresi linier berganda digunakan sebagai metode penelitian ini. Sejumlah 95 responden dijadikan sampel dan didapat melalui metode purposive sampling dari generasi Z pengguna shopee di Kota Semarang yang rentang usianya 17-25 tahun. Data analisis yang digunakan merupakan alat analisis data statistika program SPSS ver. 25. Penelitian ini didapatkan hasil yaitu: (1) lifestyle berpengaruh terhadap impulse buying, (2) kualitas produk berpengaruh terhadap impulse buying, dan (3) promosi penjualan berpengaruh terhadap impulse buying pada generasi Z pengguna shopee.
What Drives the Adoption of Virtual Influencers in Indonesia? A TAM2 Perspective on Social Influence and Cognitive Absorption Kembau, Agung Stefanus; Bernanda, Devi Yurisca; Kumaat, Arief Perdana; Doa, Fidelia Novena
Economics and Digital Business Review Vol. 6 No. 1 (2025): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The rise of Virtual Influencers (VIs) in digital marketing has revolutionized the way brands engage with consumers, yet the underlying factors that drive their adoption and interaction remain largely unexplored, particularly in emerging markets such as Indonesia. This study delves into the Behavioral Intention to Use (BIU) Virtual Influencers, applying the Technology Acceptance Model 2 (TAM2) to identify key determinants like Perceived Usefulness (PU), Perceived Ease of Use (PEOU), Social Influence (SI), and Facilitating Conditions (FC). Furthermore, the research investigates the mediating roles of Attitude Toward Using (ATU) and Cognitive Absorption (CA). Through an online survey of 198 Indonesian social media users familiar with AI applications, the results reveal that PU and PEOU directly influence ATU, which in turn significantly shapes BIU. SI and FC exert both direct and indirect effects via ATU and CA. These findings highlight the critical role of cognitive and social factors in driving consumer engagement with VIs in Indonesia, offering valuable insights for businesses aiming to capitalize on this emerging trend. The study extends traditional technology adoption models, calling for further exploration of cultural dynamics and long-term impacts on consumer behavior.

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