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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
Core Subject :
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.
Arjuna Subject : -
Articles 1,489 Documents
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The Influence of Tax Knowledge, Taxpayer Awareness, Tax Sanctions, and Digital Payment on Taxpayer Compliance of Florist Flower Board Businesses in Palembang City. Meliza Audry Agnesia; Andini Utari Putri; Vhika Meiriasari
Economics and Digital Business Review Vol. 7 No. 1 (2026)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.3670

Abstract

This research is a quantitative research conducted on florist flower board business actors in Palembang City. This study aims to analyze the influence of tax knowledge, taxpayer awareness, tax sanctions and digital payments on taxpayer compliance of florist flower board businesses in Palembang City. This study uses primary data through a Likert scale questionnaire involving 83 respondents. This study processes the data with the help of SPSS software. The results of this study indicate that: (a) tax knowledge has a positive and significant effect on the level of taxpayer compliance. (b) taxpayer awareness has a positive and significant effect on the level of taxpayer compliance. (c) tax sanctions have a positive and significant effect on the level of taxpayer compliance. (d) digital payments have a positive and significant effect on the level of taxpayer compliance. Based on the results of the study, it can be concluded that efforts to increase taxpayer compliance can be done by increasing understanding in the field of taxation, increasing taxpayer awareness, implementing tax sanctions effectively, and optimizing the use of digital-based tax payment systems.
The Influence of Leadership and Work Culture on Employee Performance at the Population Control and Family Planning Service of Karawang Regency Ikhsan Ma'arif Munadi; Suroso Suroso; Dwi Epty Hidayati
Economics and Digital Business Review Vol. 7 No. 1 (2026)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.3673

Abstract

This study aims to analyze and explain how leadership and work culture influence employee performance at the Population and Family Planning Control Office (DPPKB) of Karawang Regency, both partially and simultaneously . Utilizing a verification method with a quantitative approach , the research involved the entire population of 38 employees as respondents through a saturated sampling technique . Data were collected via questionnaires and processed using multiple linear regression and hypothesis testing . The results partially indicate that leadership has a positive and significant effect on employee performance , with a significance value of 0.000 < 0.05 . Similarly , the work culture variable is proven to have a significant partial effect on performance . Simultaneously , leadership and work culture significantly influence employee performance with a 72% contribution , as indicated by an R Square value of 0.720 . In conclusion , strengthening leadership patterns and internalizing positive work values serve as key instruments in enhancing employee performance at DPPKB Karawang Regency to achieve established organizational targets .
Climate Change Mitigation Strategies and Media Exposure to Sustainability Report Publications : an Empirical Study of Mineral Mining Companies for the 2020–2024 Period Dinda Lestari; Lukita Tripermata; Lesi Hartati
Economics and Digital Business Review Vol. 7 No. 1 (2026)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.3674

Abstract

This study aims to examine the effect of climate change mitigation strategies and media exposure on the publication of sustainability reports in mineral mining companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports, sustainability reports, and official company websites. The sample was selected using a purposive sampling method. Data analysis was conducted using multiple linear regression to test both partial and simultaneous effects. The results are expected to provide insight into the role of climate change mitigation strategies and media exposure in enhancing sustainability report publication among mineral mining companies in Indonesia
Burnout Among Generation Z in Creative Agencies: The Role of Work-Life Balance and Workload through Job Stress Adilah Rahmah; Ilzar Daud; Pramana Saputra; Rizky Fauzan; Syahbandi Syahbandi
Economics and Digital Business Review Vol. 7 No. 1 (2026)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.3676

Abstract

The fast-paced work environment and project-related pressures in the creative agency sector may increase the risk of burnout among Generation Z employees. This study aimed to examine the effects of work-life balance (WLB) and workload on burnout, with work stress as a mediating variable. A quantitative approach was employed using a survey of 200 Generation Z employees working in creative agencies in Indonesia, selected through purposive sampling. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. The results indicated that WLB had a negative and significant effect on work stress (β = -0.575; p < 0.001), whereas workload had a positive and significant effect on work stress (β = 0.502; p < 0.001). Workload and work stress also had positive and significant effects on burnout (β = 0.312; p < 0.01; β = 0.489; p < 0.001), while WLB did not have a significant direct effect on burnout (β = -0.124; p > 0.137). In addition, work stress mediated the relationships between WLB, workload, and burnout. These findings suggest that burnout among Generation Z employees in creative agencies is primarily shaped by work stress arising from excessive job demands, highlighting the importance of managing workload and promoting work-life balance to reduce burnout risk.
The Role of Auditor Experience in Moderating the Influence of Internal Audit, Auditor Competence, and Auditor Integrity on Abuse of Authority Poppy Damayanti; Lukas Purwoto; Faizul Mubarok
Economics and Digital Business Review Vol. 7 No. 1 (2026)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.3677

Abstract

This study aims to analyze the role of auditor experience in moderating the influence of internal audit, auditor competence, and auditor integrity on abuse of authority. This research employs a quantitative approach using the Structural Equation Modeling – Partial Least Squares (SEM-PLS) method with SmartPLS version 3.2.9. The research sample consists of 303 auditors in Indonesia, selected using a purposive sampling technique with a ratio of 10 respondents for each research indicator. The results show that internal audit has a negative and significant effect on abuse of authority, indicating that the better the implementation of internal audit, the lower the level of abuse of authority. In contrast, auditor competence and auditor integrity do not have a significant direct effect on abuse of authority, suggesting that technical ability and individual integrity alone are not sufficient to directly reduce the occurrence of abuse of authority. Furthermore, auditor experience does not moderate the effect of internal audit, auditor competence, or auditor integrity on abuse of authority. This indicates that the effectiveness of these variables is more influenced by organizational procedures, control systems, and governance mechanisms rather than individual auditor experience. These findings highlight that internal audit plays a primary role in reducing abuse of authority, while auditor competence, integrity, and experience are more effective when optimized through strong organizational systems and governance practices.
Business Ethics Challenges in Digital Disruption Era: A Case Study of Local Startups Hariyadi Fajar Nugroho
Economics and Digital Business Review Vol. 7 No. 1 (2026)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.3679

Abstract

Empirical evidence on how early-stage startups in emerging markets operationalize business ethics amid rapid digital disruption remains limited. Addressing this gap, this study examines ethical challenges faced by Indonesian digital startups and how they manage them while pursuing growth. Using a qualitative multiple-case design, we studied five startups across fintech, edtech, healthtech, e-commerce, and digital marketing through in-depth interviews, document analysis, and non-participant observation. Within-case narratives and cross-case pattern matching reveal four recurrent issues: (1) managing data privacy and informed consent under evolving regulation, (2) ensuring transparency and accountability in AI-assisted decisions, (3) protecting intellectual property in fast-iterating partnerships, and (4) translating founders’ moral identity into day-to-day governance routines. Startups that embed simple but disciplined practices—data minimization, role-based access controls, audit logs, explainability measures, and clear retention policies—report stronger customer trust, fewer compliance frictions, and more resilient growth. The study contributes a context-specific framework of ethical leadership and governance for digital startups in emerging markets, clarifying practical checkpoints from inception to scaling and articulating trade-offs between speed and stewardship. These insights inform founders and policy makers seeking to sustain innovation without compromising ethical standards.
The Moderating Role of Sharia Compliance in the Relationship between Sustainability Reporting Disclosure and Firm Value: : Evidence from Mining and Energy Companies Listed on the Indonesia Stock Exchange. Azwar Anwar; Nur Alim Bahri; Febrina Nur Ramadhani; Andi Asti Handayani
Economics and Digital Business Review Vol. 7 No. 1 (2026)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.3682

Abstract

This study examines the effect of sustainability reporting on firm value with Sharia compliance as a moderating variable in mining and energy companies listed on the Indonesia Stock Exchange (IDX). The research is grounded in Stakeholder Theory and Sustainability Theory, which emphasize that companies are responsible not only to shareholders but also to broader stakeholders, including society and the environment. Sustainability disclosure is expected to improve transparency and strengthen stakeholder trust, which may ultimately influence firm value. However, previous studies show inconsistent findings, suggesting that the relationship may depend on certain moderating factors. This study employs a quantitative approach using multiple regression analysis with EViews. Sustainability reporting is measured using the Global Reporting Initiative (GRI) index, firm value is measured using Tobin’s Q, and Sharia compliance acts as the moderating variable. Leverage (DER) and profitability (ROA) are included as control variables. The sample consists of 63 observations from 21 mining and energy companies during the period 2022–2024. The results indicate that sustainability reporting does not have a significant effect on firm value, even when moderated by Sharia compliance. Prior to moderation, sustainability reporting shows a negative effect on firm value, while after moderation only profitability (ROA) has a significant influence. These findings suggest that sustainability disclosure alone may not be sufficient to increase firm value in the mining and energy sector.
How Live TikTok Shopping Affects Brand Image and Purchase Intention among Consumers of YSL Beauty Luxury Products in Indonesia Clara Agatha; Ahmadi Ahmadi; Nur Afifah; Ana Fitriana
Economics and Digital Business Review Vol. 7 No. 1 (2026)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.3687

Abstract

Study This analyze The influence of Live Streaming, Social Media Influencers, and Electronic Word of Mouth ( eWOM ) on Purchase Intention with Brand Image as an variables mediation among YSL Beauty Indonesia consumers on the TikTok platform. Research results show that Live Streaming has an effect significant towards Purchase Intention, however No influential significant on Brand Image, so its influence nature directly . On the other hand , Social Media Influencers and eWOM proven influential positive and significant on Brand Image and Purchase Intention. In addition , Brand Image has an influence significant on Purchase Intention and plays a role as a mediator in the influence of Social Media Influencers and eWOM , but No mediate The influence of live streaming. Research methods use approach quantitative with survey against 150 respondents users active Live TikTok Shopping YSL Beauty and analyzed using SEM-PLS. Findings This confirm that in context product luxury cosmetics , communication strategy based credibility social and experience consumer more effective in build image brand compared to promotion interactive term short .
Analysis of the Influence of the Certified Independent Study Internship (MSIB) and the Independent Student Exchange (PMM) Programs under MBKM on Students’ Work Readiness Yuli Yuli; Endah Dewi Purnamasari; Emilda Emilda
Economics and Digital Business Review Vol. 7 No. 1 (2026)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.3689

Abstract

This study aims to analyze the influence of the Certified Independent Study Internship Program (MBKM) and the Independent Student Exchange Program on student job readiness, focusing on MBKM students who have participated in the Certified Independent Study Internship Program and the Independent Student Exchange Program. The research method used a quantitative approach, with the study population being students from the two MBKM programs. The research sample consisted of 98 respondents selected through probability sampling techniques. Data obtained in this study used observation and questionnaires. Multiple linear regression analysis techniques were used, using SPSS version 25 software. Data testing included validity tests, reliability tests, and tests of classical assumptions such as normality, heteroscedasticity, and multicollinearity. The results showed that partially, the Certified Independent Study Internship (MSIB) and the Independent Student Exchange (PMM) variables each had a positive and significant effect on student job readiness. Simultaneously, both variables had a positive and significant effect on student job readiness. This study explains that the MBKM Program, namely the Certified Independent Study Internship (MSIB) and the Independent Student Exchange (PMM), can be key factors in student job readiness, especially for MBKM program students.
Consumer Digital Trust: The Influence of Online Ratings and Reviews on Purchasing Decisions for Glad2Glow Skincare Products on Shopee Putri Maylani Sihnap; Citra Savitri; Syifa Pramudita Faddila
Economics and Digital Business Review Vol. 7 No. 1 (2026)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.3690

Abstract

This study aims to examine the impact of ratings and reviews on the purchase decisions of Glad2Glow skincare products through the Shopee platform by Generation Z in Karawang. The research method used in this study was a quantitative approach. The sample used in this study was 96 respondents. The data analysis used in this study was multiple linear regression analysis. The research findings revealed that ratings and reviews have a positive and meaningful influence on purchasing decisions, both individually and together. Ratings showed a stronger dominance than reviews. The coefficient of determination of 0.426 indicates that 42.6% of the variation in purchasing decisions can be explained by ratings and reviews.The conclusion shows that ratings and reviews are key elements influencing the purchasing choices of Generation Z consumers on the Shopee platform, with ratings being the factor with the greatest influence. This research offers practical benefits for skincare entrepreneurs in designing digital marketing strategies, particularly through the use of ratings and reviews to encourage purchasing decisions among Generation Z consumers.

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