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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 Competency Development and Performance Evaluation on Teacher Productivity at SMPN 6 Karawang Indriana Rahayu; Nandang Nandang; Shandikha Arya Yudha Rahman
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.v7i1.3725

Abstract

Teachers play a very important role in improving the quality of education, so teacher productivity is a major factor in achieving learning objectives in schools. Teacher productivity is influenced by various elements, one of which is competency development and performance evaluation. The purpose of this study is to examine and analyze the impact of competency development and performance evaluation on teacher productivity at SMPN 6 Karawang Barat. The method used in this study was quantitative verification based on data analyzed using statistics. The population and sample size in this study were 50 teachers selected using saturated sampling technique. Data were collected using a closed questionnaire, and data analysis was performed using multiple linear regression. The results of the study indicate that competency development and performance evaluation have a significant positive impact on teacher productivity, both separately and together. The coefficient of determination (R²) value of 0.853 shows that 85.3% of the change in teacher productivity can be explained by these two variables, while the remaining percentage is influenced by other factors outside the scope of the study.
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.
Enhancing Employee Performance through Motivation, Work Environment, and Training: Evidence from PT Medcomm Solution Natanael Gulo; Purnama Yanti Purba; Adelia Adelia; Marieni Manik; Hengki Mangiring Parulian Simarmata
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.v7i1.3743

Abstract

The goal of this study is to look into how work motivation, the work environment, and training affect how well employees do their jobs at PT Medcomm Solution. In service organizations, human resources are regarded as a strategic element affecting performance, with other internal organizational factors contributing. This study utilized a quantitative methodology with a causal associative research design. The sample encompassed all 60 employees, employing a census sampling methodology. The data were analyzed using multiple linear regression. The findings suggest that job motivation and training positively and significantly influence employee performance, however the work environment does not. These three independent factors have a substantial effect on employee performance at the same time, as shown by the F-value of 20.085 and the significance level of 0.000 (<0.05). The coefficient of determination value of 51.8% shows that the variables of work motivation, work environment, and training can explain differences in employee performance. The other 48.2% is due to factors not included in this research model, such as rewards, pay, work discipline, organizational culture, job satisfaction, work stress, and individual employee characteristics.
The Role of Social Media Marketing in Enhancing Customer Citizenship Behaviour: The Mediating Effect of Brand Loyalty in Cement Industry (Manado) Jessica Stevanie Tumonggor; Lilly Linne Kainde
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.v7i1.3744

Abstract

This study investigates the role of Social Media Marketing (SMM) in enhancing Customer Citizenship Behaviour (CCB) in the cement industry, focusing on a regional market in Manado. The research is motivated by the growing importance of social media as a platform for technical communication, relationship building, and stakeholder engagement, particularly in construction-related industries where product reliability and trust are critical. Although previous studies have highlighted the benefits of digital engagement, limited research has examined how SMM influences voluntary customer behaviours through the mediating role of Brand Loyalty (BL). Using a quantitative descriptive correlational, data were collected from 300 respondents through a online questionnaire. Validity and reliability tests confirmed that all measurement indicators met statistical criteria. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) and SPSS to test both direct and mediating effects indicated strong and significant relationships among variables. The findings reveal that SMM has a positive effect on both BL and CCB. Mediation testing findings that BL partially mediates the relationship between SMM and CCB, indicating that SMM encourages voluntary supportive behaviours both directly and indirectly by strengthening customer loyalty. This study contributes to the literature by providing empirical evidence from an industrial, region-specific context and highlights the strategic role of digital communication in fostering customer advocacy, feedback, helping behaviour, and tolerance. These insights underscore the importance for industrial brands to invest in consistent, interactive, and value-oriented social media strategies to enhance long-term customer engagement and support.
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 Work Culture and Work Environment on Teacher Performance at SMPN 6 Karawang Tiara Elza Listama; Sari Marliani; July Yuliawati
Economics and Digital Business Review Vol. 7 No. 1 (2025)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i2.3748

Abstract

This study aims to determine , analyze and explain the influence of work culture and work environment on teacher performance at SMPN 6 West Karawang. This study uses a quantitative method with a descriptive and verification approaches . The study population consisted of 50 teachers and all were sampled with a saturated sampling technique . Data were collected through questionnaires , analyzed using multiple linear regression methods using SPSS version 26. The results of the descriptive analysis indicate that work culture , work environment and teacher performance are in the very good category . The results of the t- test with a significance value of 0.000 <0.05, t- count of work culture 12,649 and work environment 11.197> t- table 2.012, that work culture and work environment have a positive and significant effect on teacher performance . The results of the f- test with a significance value of 0.000 <0.05, f- count 208.096> f- table 3.195 that work culture and work environment together have a significant positive effect on teacher performance . The coefficient of determination (R²) of 0.899 indicates that 89.9% of teacher performance is influenced by work culture and work environment , while 10.1% is influenced by other factors not examined . The conclusion of this study is that improving teacher performance can be achieved through a positive work culture and a comfortable and supportive work environment . This study provides a practical contribution to schools as a basis for formulating policies in efforts to improve teacher performance .
Escalating the Recovery of Post-Mining Agricultural Land Degradation Impacts through the Social Functioning of Farming Communities (A Case Study in Dengilo District) Chandra Bahar Madawi; Dewa Oka Suparwata; Yusriyah Atikah Gobel; Moh Muchlis Djibran
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.v7i2.3752

Abstract

This study aims to determine the form of agricultural land damage due to mining activities in Dengilo District, Pohuwato Regency. The research approach used a survey method with a descriptive approach, involving 74 affected farmer respondents. This research was conducted for two months, namely August to September 2025 in Dengilo District, Pohuwato Regency, which is an ex-mining land location with a significant level of agricultural land damage. The results of the study show that mining activities in Dengilo District have caused severe and widespread damage to agricultural land, characterized by decreased soil fertility, degradation of land structure, pollution of irrigation water, and decreased agricultural productivity. These impacts not only disrupt the balance of the ecosystem, but also cause socio-economic losses for the community, especially farmers. Thus, more integrated environmental restoration and management efforts are needed to maintain the sustainability of agriculture and the welfare of local communities
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

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