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Economics and Digital Business Review
Published by Yayasan Vifada Cendikia Indonesia
ISSN : -     EISSN : 27742563     DOI : https://doi.org/10.37531/ecotal.v7i2
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Economics and Digital Business Review is a peer-reviewed, open-access academic journal published by Yayasan Vifada Cendikia Indonesia in collaboration with Sekolah Tinggi Ilmu Ekonomi (STIE) AMKOP Makassar. The journal was established in 2020 and is officially registered with an electronic International Standard Serial Number (e-ISSN: 2774-2563). Economics and Digital Business Review is published biannually (twice a year) and aims to provide a reputable scholarly platform for academics, researchers, practitioners, and policymakers to disseminate high-quality research findings in the fields of economics, management, and digital business. The journal encourages interdisciplinary perspectives that integrate traditional economic and business studies with emerging digital technologies and innovations.
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Articles 91 Documents
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Search results for , issue "vol. 7 no. 2 (2026)" : 91 Documents clear
Implementation of Inventory Accounting for Spareparts in Accordance with PSAK No. 202: Case Study of PT. Bosowa Berlian Motor Manado Siti Sarah Bactiar; Opa Mustopa; Lidya A. Maramis
Economics and Digital Business Review Vol. 7 No. 2 (2026)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i2.3739

Abstract

This study aims to analyze the suitability of the application of spare parts inventory accounting at PT Bosowa Berlian Motor Manado with PSAK No. 202 regarding inventory. The research uses a descriptive qualitative approach with data collection techniques in the form of observations, interviews, and documentation to obtain an in-depth picture of the practices that occur in the field. The results of the study show that the company has implemented a perpetual inventory recording system and uses the FIFO (First In, First Out) method in inventory assessment, which has generally referred to PSAK No. 202. In terms of presentation and disclosure, inventory is recorded as part of current assets in the financial statements and is recognized as a cost of goods sold in the income statement. However, in the measurement aspect, weaknesses are still found, namely the recognition of all costs related to the acquisition of inventory, so that the value presented does not fully reflect the acquisition cost in accordance with applicable standards. Based on these results, it can be concluded that the implementation of inventory accounting at PT Bosowa Berlian Motor Manado in general is in accordance with PSAK No. 202, but there is still a need for improvements, especially in the measurement aspect so that cost recognition can be carried out more appropriately.
The Effect Of Workload And Work Compesation On Employee Satisfaction At TPST Cirejag, Jatisari District Karawang Regenc Amalia Puspitasari; Budi Rismayadi; Wike Pertiwi
Economics and Digital Business Review Vol. 7 No. 2 (2026)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i2.3746

Abstract

The research sample consisted of 36 employees at the Cirejag Integrated Waste Treatment Facility in Jatisari Subdistrict, Karawang Regency, selected using a saturation sampling technique to cover the entire population. A strictly verifiable quantitative approach was applied. Primary data were collected via a questionnaire using a Likert scale, while secondary data were obtained from field observations, brief interviews, and a comprehensive literature review. Data analysis was conducted using multiple linear regression with SPSS version 26 software, yielding the following findings. Partially, the impact of workload on employee job satisfaction was negative but not statistically significant. On the other hand, compensation has a significant positive influence. When considered simultaneously, workload and compensation together significantly influence job satisfaction, with a coefficient of determination reaching 50 percent, indicating that half of the variation in job satisfaction can be explained by these two variables, while the remainder depends on external factors. From these specific findings, it can be generally concluded that human resource management in the waste management sector, such as at the Cirejag Integrated Waste Treatment Facility, must prioritize a balance between workload and proportional compensation to sustainably improve public service standards
Motivation and Agribusiness Entrepreneurial Intention among Generation Z at Tanah Laut State Polytechnic Ardi Kurniawan; Khalid Al Hadring Smith; M Bastian; Faisal Basyir; Kevin Tanjung
Economics and Digital Business Review Vol. 7 No. 2 (2026)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i2.3747

Abstract

Z Generation is a generation whose main characteristic is being accustomed to technology. Likewise in the choice of entrepreneurial motivation. Generally, Gen Z prefers entrepreneurship to express self-actualization and the abilities they have. The research is included in quantitative research with a correlational approach. The population and sample are students of Tanah Laut Polytechnic majoring in Tax Accounting, Accounting, Agroindustry and Agro-Industrial Product Development. Data collection through questionnaires and analysis using Pearson correlation. Results show that motivation of Z Generation entrepreneurial is high category and has an impact on agribusiness entrepreneur intention which is also high. The results concluded that there was significantly relationship bet ween motivation and agribusiness entrepreneur intention.
The Influence of Organizational Culture, Democratic Leadership Style, and Work Motivation on Employee Work Discipline at the Industry and Manpower Office of Temanggung Regency Yoga Aji Pratama
Economics and Digital Business Review Vol. 7 No. 2 (2026)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i2.3761

Abstract

Employee work discipline is crucial for achieving organizational goals. This study aims to determine the influence of organizational culture, democratic leadership style, and work motivation on employee work discipline, both partially and simultaneously, at the Industry and Manpower Office of Temanggung Regency. This study used a quantitative approach. The sample consisted of 50 employees using a census technique. The results showed that partially, organizational culture had a significant positive effect on work discipline (t-value 3.161, sig. 0.003). Meanwhile, democratic leadership style (sig. 0.789) and work motivation (sig. 0.325) did not have a significant effect on work discipline. However, simultaneously, all three variables had a positive and significant effect on employee work discipline (F-value 19.194, sig. 0.001). The Adjusted R Square value of 0.527 indicates that 52.7% of the variation in work discipline is explained by the three independent variables. In conclusion, culture drives discipline, not democratic leadership or motivation alone, yet together they still have impact
The Influence of HR Analytics and Perceived Organizational Support on Employee Performance through Employee Engagement in Makassar City Sudirman Sudirman; Andi Syahrul Makuradde; Rusnathul Amiah; Hadiasman Ibrahim
Economics and Digital Business Review Vol. 7 No. 2 (2026)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i2.3762

Abstract

This study aims to examine the effects of Human Resource (HR) Analytics and Perceived Organizational Support (POS) on employee performance, with employee engagement as a mediating variable, in the context of organizations in Makassar City, Indonesia. Grounded in Evidence-Based Management and Social Exchange Theory, this research seeks to provide a comprehensive understanding of how data-driven HR practices and organizational support jointly influence employee outcomes. A quantitative research design was employed using a survey method, with data collected from employees across various organizations in Makassar. The analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to evaluate both measurement and structural models, including direct and indirect relationships among variables. The findings reveal that HR Analytics and POS have significant positive effects on employee performance, both directly and indirectly through employee engagement. Employee engagement was found to play a substantial mediating role, indicating that the impact of HR Analytics and POS on performance is partially transmitted through enhanced psychological involvement and work-related commitment. Additionally, the model demonstrates strong explanatory power, confirming the robustness of the proposed relationships. This study contributes to the human resource management literature by integrating Evidence-Based Management and Social Exchange Theory into a unified framework, highlighting the interplay between technological and relational factors in shaping employee performance. Practically, the findings suggest that organizations should align data-driven HR practices with supportive organizational environments to foster employee engagement and optimize performance outcomes. Keyword : HR Analytics, Perceived Organizational Support, Employee Performance through Employee
The Influence of Talent Management on Employee Retention through Employee Engagement with Organizational Culture as a Moderation Variable: A Study on the Banking Sector in Makassar City Andi Wirandani Natsir; Muh Rais; Sukmawati Sukmawati; Dewi Natalia
Economics and Digital Business Review Vol. 7 No. 2 (2026)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i2.3763

Abstract

This study examines the influence of talent management on employee retention, combining employee engagement as a mediating variable and organizational culture as a moderation factor in the banking sector in Makassar, Indonesia. Based on the Resource-Based View (RBV) and Social Exchange Theory (SET), this study aims to provide a comprehensive understanding of how strategic human resource practices affect employee retention through psychological and contextual mechanisms. A quantitative research design was used, with data collected from 250 banking employees using a structured questionnaire. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) to assess measurement and structural models, including the effects of mediation and moderation. These findings reveal that talent management has a significant positive effect on employee engagement and employee retention. Employee engagement also significantly affects employee retention and partially mediates the relationship between management and talent retention. In addition, organizational culture significantly moderates the relationship between talent management and employee engagement, as well as between employee engagement and employee retention, reinforcing this effect under supportive cultural conditions. The study contributes to the literature by integrating RBV and SET in a single framework and simultaneously testing the effects of mediation and moderation, which remained limited in previous studies. The results highlight the importance of aligning talent management practices with organizational culture to improve employee engagement and retention. In practical terms, the findings provide strategic insights for banking institutions to develop integrated human resources policies that drive sustainable employee retention in a competitive labor market. Keywords: Talent Management, Employee Engagement, Employee Retention, Organizational Culture, PLS-SEM, Banking Sector
The Effect of Work-Life Balance on Job Satisfaction through Work Stress with Perceived Organizational Support as a Moderation Variable in Employees of PT Pegadaian Maros Regency Amal Amal; Suljumansah Suljumansah; Muh Rusli; Mahmud mahmud
Economics and Digital Business Review Vol. 7 No. 2 (2026)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i2.3764

Abstract

Abstract This study aims to examine the effect of work-life balance on job satisfaction, with work stress as a mediating variable and perceived organizational support (POS) as a moderating variable. The research adopts a quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to analyze the relationships among variables. Data were collected from employees of PT Pegadaian in Maros Regency through a structured questionnaire. The results reveal that work-life balance has a significant negative effect on work stress and a positive effect on job satisfaction. Furthermore, work stress significantly and negatively influences job satisfaction, indicating that higher stress levels reduce employees’ satisfaction. Mediation analysis demonstrates that work stress partially mediates the relationship between work-life balance and job satisfaction, suggesting that work-life balance enhances job satisfaction both directly and indirectly through stress reduction. In addition, perceived organizational support is found to significantly moderate the relationships in the model. Specifically, POS weakens the negative impact of work stress on job satisfaction and strengthens the negative relationship between work-life balance and work stress. The study contributes to the literature by integrating Job Demands-Resources (JD-R) Theory and Social Exchange Theory in a moderated mediation framework, providing a more comprehensive understanding of how organizational and psychological factors interact to influence employee outcomes. Practically, the findings highlight the importance of promoting work-life balance and strengthening organizational support to reduce work stress and improve job satisfaction, particularly in the financial service sector. Keywords: work-life balance, work stress, job satisfaction, perceived organizational support
Comparative Analysis of Rice Farming Using Tabela and Transplantation Patterns in Harapan Village Zulkarnain Bokingo; Meity Melani Mokoginta; Yusriyah Atikah Gobel; Dewa Oka Suparwata
Economics and Digital Business Review Vol. 7 No. 2 (2026)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i2.3776

Abstract

This study aims to determine the production costs and income of lowland rice farming using the Tabela planting pattern and the shifting planting pattern in Harapan Village, Wonosari District. This study involved 41 rice farmers. The research method is a survey, using a farming analysis that provides an explanation of the large production costs and income of lowland rice farming in the table planting pattern and the shifting planting pattern in Harapan Village. The results of the study show Based on the results of the analysis that has been carried out, it can be seen that the average farming costs incurred by rice farmers with a shifting planting pattern are Rp. 10,600,959 (Per Kg / Farmer / MT) and the average farming costs incurred by rice farmers with a Tabela planting pattern are Rp. 2,676,347 (Per Kg / Farmer / MT) in Harapan Village, Wonosari District, and the average income of rice farmers with a shifting planting pattern is Rp. 22,289,950 (Per Kg / Farmer / MT) and the average income of rice farmers with a Tabela planting pattern is Rp. 32,313,126 (Per Kg / Farmer / MT) in Harapan Village, Wonosari District
Digital Retail Transformation: The Influence of E-Commerce, Digital Marketing, and Service Quality on Purchasing Decisions Ekel Jadi Lapenta Tarigan; Mega Ruslina Safutri; Yolanda Salsabila; Ricky Rafii Ritonga; Zenni Riana
Economics and Digital Business Review Vol. 7 No. 2 (2026)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i2.3782

Abstract

This study examines the effect of e-commerce, digital marketing, and service quality on purchasing decisions at PT Gramedia Asri Media, a retail company. The study employed a quantitative approach with descriptive and associative characteristics. The population consisted of customers of PT Gramedia Asri Media, based on 86,085 customer transactions. The sample was determined using the Slovin formula, and 120 respondents were obtained during the data collection process. Data were collected through a Likert-scale questionnaire distributed via Google Forms and were analyzed using multiple linear regression with IBM SPSS. The results showed that, partially, e-commerce had a positive and significant effect on purchasing decisions with a t-value of 2.731 and a significance value of 0.007, digital marketing had a positive and significant effect with a t-value of 2.652 and a significance value of 0.009, and service quality had a positive and significant effect with a t-value of 3.988 and a significance value of 0.000. Simultaneously, e-commerce, digital marketing, and service quality had a positive and significant effect on purchasing decisions with an F-value of 84.105 and a significance value of 0.000. The Adjusted R Square value of 0.677 indicated that 67.7% of purchasing decisions could be explained by the three independent variables, while the remaining 32.3% was influenced by other variables outside this study
Improving Employee Performance through Work Environment, Work Motivation, and Employee Relations James Wijaya; Elga Dearma Sirait; Doly Dionesyus Simamora; Kristi Endah Ndilosa Ginting; Mella Yunita
Economics and Digital Business Review Vol. 7 No. 2 (2026)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i2.3793

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh lingkungan kerja, motivasi kerja, dan hubungan karyawan terhadap kinerja karyawan pada PT Perkebunan Nusantara IV Regional 1 Medan. Kinerja karyawan menjadi aspek penting dalam mendukung produktivitas dan pencapaian tujuan perusahaan, sehingga faktor-faktor yang memengaruhinya perlu diperhatikan secara optimal. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian deskriptif. Data dikumpulkan melalui penyebaran kuesioner kepada karyawan dan dianalisis menggunakan regresi linear berganda, uji validitas, uji reliabilitas, uji asumsi klasik, uji t, uji F, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa lingkungan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan. Motivasi kerja juga berpengaruh positif dan signifikan terhadap kinerja karyawan serta menjadi variabel yang paling dominan dalam memengaruhi kinerja. Selain itu, hubungan karyawan berpengaruh positif dan signifikan terhadap kinerja karyawan. Secara simultan, lingkungan kerja, motivasi kerja, dan hubungan karyawan berpengaruh signifikan terhadap kinerja karyawan. Nilai koefisien determinasi menunjukkan bahwa ketiga variabel tersebut mampu menjelaskan kinerja karyawan sebesar 71,8%, sedangkan sisanya dipengaruhi oleh faktor lain di luar penelitian ini. Hasil penelitian ini menunjukkan bahwa peningkatan lingkungan kerja yang kondusif, motivasi kerja yang kuat, dan hubungan karyawan yang harmonis dapat menjadi strategi penting dalam meningkatkan kinerja karyawan.

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