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Ekonomi Digital
Published by PT. Cendekia Sapta Indonesia
ISSN : -     EISSN : 28283740     DOI : https://doi.org/10.55837/ed
Core Subject : Economy,
Economics, Econometrics & Finance
Ekonomi Digital is published by PT. Cendekia Sapta Indonesia as publisher. The editorial receives general writing, advance economies, business, accounting and management areas in which no other media has ever been published and reviews of new economic, business, acounting and management books. Preferred writing is the result of field research or literature review. The evaluation process of papers submitted depends entirely on the "Blind Review" designated by the editor in chief in accordance with the reviewer’s expertise. Ekonomi Digital is published twice a year, precisely February and October. Each issue number is minimum 5 (Five) articles title.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 4 No. 1 (2025): Februari" : 5 Documents clear
A bibliometric analysis: Role of Artificial Intelligence on Accounting Harahap, Cicely Delfina; Aryati, Titik
Ekonomi Digital Vol. 4 No. 1 (2025): Februari
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/ed.v4i1.141

Abstract

Regarding artificial intelligence, this article aims to review previous research conducted by leading researchers on artificial intelligence, with a focus on the field of accounting through bibliometric analysis. Furthermore, this study will examine the impact of artificial intelligence on key topics, including auditing, accounting, taxation, and finance, in recent years through literature research. The analysis is conducted using the Scopus database and VOSviewer software, applying VOS mapping and clustering techniques to determine the scientific structure (countries, documents, institutions, keywords), visualize author networks, and identify research trends. The findings of this study will provide a systematic overview of the significant growth in the number of publications on AI. This research is expected to serve as a reference for the development of systematic literature reviews to identify, assess, and interpret all findings on the topic of artificial intelligence in accounting, thus allowing the literature review process to avoid bias and subjective interpretations by researchers
Pengaruh Economic Value Added Terhadap Kinerja Perusahaan Manufaktur Sektor Food and Beverage Yang Terdaftar di BEI Lestari, Henny Setyo; Hartini; Alfad Alfarizki
Ekonomi Digital Vol. 4 No. 1 (2025): Februari
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/ed.v4i1.154

Abstract

This study aims to determine the economic value added, refined economic value added, economic value added momentum and control variables, namely current ratio, debt to equity ratio and total assets turnover have a significant effect on company performance as measured by return on assets (ROA) of the Food and Beverage Manufacturing Sector listed on the IDX. This study uses the Panel method. The data used during the period 2018-2022 were obtained from the IDX. The dependent variable used in this study is profitability with the measurement variable being return on assets. While the independent variables are EVA, REVA and EVA momentum and the control variables are current ratio, debt equity ratio and total asset turnover. It is expected that the results of the study show that EVA, REVA and EVA have a positive and significant effect on influencing the profitability of manufacturing companies in the Food and Beverage sector in Indonesia.
Kualitas Layanan, Harapan, dan Kepuasan sebagai Prediktor Loyalitas Mitra dalam Kolaborasi Tridharma Perguruan Tinggi Leon, Farah Margaretha; Kurniawati; Wahyuni, Lidia
Ekonomi Digital Vol. 4 No. 1 (2025): Februari
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/ed.v4i1.173

Abstract

Penelitian ini bertujuan untuk mengevaluasi kepuasan mitra terhadap pelaksanaan kerja sama Tridharma oleh Program Studi Magister Manajemen (Prodi MM) Fakultas Ekonomi dan Bisnis Universitas Trisakti, dengan fokus pada persepsi dan harapan mitra. Dalam menghadapi tantangan peningkatan kualitas layanan pendidikan tinggi, penting bagi institusi untuk memahami sejauh mana kualitas layanan, harapan mitra, kepuasan, dan loyalitas saling memengaruhi. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan metode two-stage approach dalam pemodelan struktural. Responden penelitian berjumlah 20 mitra yang seluruhnya dijadikan sampel melalui teknik sensus. Hasil penelitian menunjukkan bahwa kualitas pelayanan memiliki pengaruh positif dan signifikan terhadap harapan, kepuasan, dan loyalitas mitra. Harapan mitra juga berpengaruh signifikan terhadap kepuasan dan loyalitas, sementara kepuasan mitra berperan sebagai variabel mediasi yang memperkuat loyalitas. Nilai R-square menunjukkan bahwa model penelitian ini mampu menjelaskan variasi pada variabel endogen secara moderat. Sementara itu, nilai Goodness of Fit (GoF) sebesar 0,647 serta Q² predictive relevance yang semuanya positif menunjukkan bahwa model yang digunakan memiliki kecocokan dan daya prediktif yang tinggi. Temuan ini mengindikasikan bahwa kualitas pelayanan yang dikelola dengan baik, diiringi pemahaman terhadap harapan mitra, akan menghasilkan tingkat kepuasan dan loyalitas yang tinggi terhadap institusi pendidikan. Oleh karena itu, keterlibatan mitra dalam proses kerja sama dan strategi peningkatan layanan berbasis kebutuhan mereka perlu ditingkatkan agar kemitraan Tridharma yang berkelanjutan dapat terwujud.
The Effect Of Financial Distress And Information Technology On Financial Statement Fraud With Corporate Governance As A Moderating Variable Febrina Thogamas Putri; Harti Budi Yanti
Ekonomi Digital Vol. 4 No. 1 (2025): Februari
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/ed.v4i1.175

Abstract

This study aims to delineate the extent to which financial distress and information technology contribute to financial statement fraud, with corporate governance serving as a moderating variable. The analysis centers on BUMN listed on IDX, utilizing secondary data drawn from audited annual reports accessible via official IDX records and the respective corporate websites. The population comprises BUMN entities listed from 2021 to 2024, with samples selected through purposive sampling. The study employs panel data regression analysis, utilizing the EViews10 application as an analytical tool. The findings reveal that financial distress bears a significant relationship with financial statement fraud, a linkage that is notably reinforced in the presence of sound corporate governance. Moreover, information technology is found to influence fraudulent reporting practices, although corporate governance does not appear to moderate this particular effect. The findings underscore the pivotal role of corporate governance as a strategic safeguard against the manipulation of financial statements, especially in times marked by heightened financial distress. Accordingly, the cultivation of strong governance frameworks may serve as a safeguard against the escalation of fraudulent financial behavior.
Merger dan Akuisisi sebagai Strategi Korporasi: Implikasi terhadap Profitabilitas, Likuiditas, Efisiensi Aset, dan Struktur Modal di Indonesia Hartono, Powell Gian; Nugrohoseno, Dwiarko; Kistyanto, Anang
Ekonomi Digital Vol. 4 No. 1 (2025): Februari
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/ed.v4i1.178

Abstract

Purpose ― Penelitian ini bertujuan untuk mengkaji secara empiris dampak merger dan akuisisi terhadap kinerja keuangan perusahaan di Indonesia, dengan menilai perbedaan profitabilitas, likuiditas, efisiensi aktivitas, dan struktur modal sebelum dan sesudah aksi korporasi. Methods ― Studi ini mengadopsi pendekatan kuantitatif dengan menganalisis 34 peristiwa M&A yang melibatkan 29 perusahaan publik Indonesia selama 2019–2023. Lima rasio keuangan, yaitu ROA dan NPM sebagai rasio profitabilitas, CR sebagai rasio likuiditas, TATO sebagai rasio efisiensi aktivitas, dan DER sebagai rasio struktur modal. Keseluruhan rasio diobservasi satu tahun sebelum dan sesudah aksi korporasi; perbedaan rata-ratanya diuji menggunakan paired-sample t-test untuk data berdistribusi normal dan Wilcoxon signed-rank test untuk data non-normal. Findings ― Merger dan akuisisi yang dilakukan perusahaan publik di Indonesia selama periode 2019–2023 tidak menghasilkan perbedaan yang signifikan secara statistik terhadap empat dari lima indikator kinerja keuangan utama, yaitu return on assets (ROA), net profit margin (NPM), current ratio (CR), dan total asset turnover (TATO). Hanya debt to equity ratio (DER) yang menunjukkan perbedaan signifikan yang mana DER sesudah M&A adalah berbeda lebih besar dari sebelumnya, yang mencerminkan perubahan struktur pendanaan pasca-M&A. Implication ― Peningkatan signifikan DER pasca-merger dan akuisisi mengindikasikan perlunya manajemen untuk menyeimbangkan strategi pendanaan berbasis utang dengan kapasitas arus kas dan mitigasi risiko keuangan, agar struktur modal tetap sehat dan keberlanjutan keuangan perusahaan terjaga. Originality ― Memfokuskan analisis empiris pada dampak merger dan akuisisi terhadap lima rasio keuangan utama perusahaan publik Indonesia selama periode 2019–2023.

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