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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.
Arjuna Subject : -
Articles 1,489 Documents
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The Effect of Regional Original Revenue and Special Allocation Funds on the Financial Performance of the Regional Government of Gorontalo Province in 2020-2025 Lervia Mahwada Musa; Harun Blongkod; Ayu Rakhma Wuryandini
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.v7i2.4024

Abstract

This study aims to determine the influence of Regional Original Revenue (PAD) and Special Allocation Funds (DAK) on the Financial Performance of the Regional Government of Gorontalo Province in 2020–2025. This study uses a quantitative method with secondary data obtained from the Budget Realization Report (LRA) and local government financial statements published by the local government in Gorontalo Province. The sampling technique uses the saturated sample method, namely all districts/cities and the Gorontalo Provincial government that meet the research criteria during the 2020–2025 period. The data analysis technique used was multiple linear regression analysis with the help of the Statistical Package for the Social Sciences (SPSS) program. Based on the results of the study, it is shown that Regional Original Revenue has a positive and significant effect on the Financial Performance of Regional Governments. Special Allocation Funds affect the Financial Performance of Regional Governments. Simultaneously, Regional Original Revenue and Special Allocation Funds have a significant effect on the Financial Performance of the Regional Government of Gorontalo Province in 2020–2025.
Financial Distress, Company Growth, and Going Concern Audit Opinions: The Moderating Effect of Firm Size Abdul Hafidz; Rita Yuniarti
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.v7i2.4026

Abstract

Financial distress has a significant effect on the issuance of going concern audit opinions. Companies experiencing greater financial difficulties are more likely to receive a going concern audit opinion because such conditions increase uncertainty regarding their ability to continue operations in the future. Company growth significantly influences going concern audit opinions. Firms with stronger growth tend to demonstrate better operational performance and more favorable business prospects, reducing the likelihood of receiving a going concern audit opinion. Company growth serves as a positive signal regarding business sustainability and future performance.Firm size is found to moderate the relationship between financial distress and going concern audit opinion. Financial distress on the probability of receiving a going concern opinion varies according to the size of the company. Larger firms generally possess greater resources and financial flexibility, which may reduce concerns regarding their ability to survive financial difficulties.Firm size does’nt moderate the relationship between company growth and going concern audit opinion. This result suggests that the influence of company growth on auditors’ assessments of going concern remains relatively consistent regardless of the company’s size. Firm size neither strengthens nor weakens the effect of company growth on the likelihood of receiving a going concern audit opinion.
Empowering Persons With Disabilities Through The Creative Economy : An Islamic Economic Perspective In Mallari Village, Awangpone District, Bone Regency. Sudirman Sudirman; Muhammad Akbar; Desy Rahmawati Anwar; Sukardi Sukardi
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.v7i2.4027

Abstract

The main problem in this study is How to Empower People with Disabilities through Creative Economy in the Perspective of Islamic Economics. Furthermore, the main problem is formulated into several sub-problems or research questions, namely First, what is the strategy for empowering people with disabilities through the creative economy in Mallari Village, Awangpone District, Bone Regency? Second, what are the supporting and inhibiting factors in the strategy of empowering people with disabilities through the creative economy in Mallari Village, Awangpone District, Bone Regency? Third, what is the strategy for empowering people with disabilities through the creative economy in the perspective of Islamic economics in Mallari Village, Awangpone District, Bone Regency? In this study, qualitative research was used with a phenomenological approach and a sharia approach. The data sources of this study are primary data: the Mallari Village Government, disabled families and the disabled themselves and secondary data: data obtained through the Qur'an, Hadith, literature, documents, as well as related and relevant archives. Furthermore, the data collection method used is by conducting observations, interviews and documentation. Data analysis in this study is through data reduction, data presentation and conclusion drawing and in this data analysis using SWOT analysis tools. The results of this study show that the strategy of empowering people with disabilities through the creative economy in Mallari Village is in line with the results  of the SWOT analysis  , namely data collection, village discussions, group meetings, Village MUSRENBANG, mentoring and training on the role of the disabled, and providing space/work opportunities for the disabled.  The supporting factors for the disability empowerment strategy through the creative economy of Mallari Village are the existence of mentoring, encouragement in the disabled and their families, the community, and the role of the government. Meanwhile, the inhibiting factors are difficulties in data collection, difficulty accessing transportation/vehicles and lack of accessibility public services. The strategy for empowering people with disabilities through the creative economy is in accordance with the principles of monotheism, the principle of benefit, the principle of responsibility, the principle of free will, and the principle of justice
Tax Planning, Accounting Conservatism, and Tax Disputes: Evidence from the Energy Sector in Indonesia Muhamad Arif Gumelar; Achmad Fadjar
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.v7i2.4035

Abstract

Discrepancies in interpreting tax regulations between taxpayers and tax authorities frequently act as the main catalyst for tax disputes. Therefore, this study was conducted to examine the impact of tax planning on the likelihood of tax disputes, while also evaluating the role of accounting conservatism as a mediating variable. The scope of this research covers companies within the Oil & Gas Production & Refinery sub-sector listed on the Indonesia Stock Exchange (IDX) over the 2021–2025 observation period. A saturated sampling (census) approach was employed, yielding 13 corporate entities as the unit of analysis. Hypothesis testing was executed utilizing the Path Analysis technique through SPSS statistical software. The empirical findings demonstrate that tax planning exerts a positive and significant impact on the escalation of tax disputes. Conversely, tax planning was found to have no meaningful influence on the level of corporate accounting conservatism. Moreover, accounting conservatism is proven incapable of mediating the relationship between tax planning and tax disputes. The implications of this research assert that intensive tax planning practices directly elevate the risk of fiscal interpretation friction, irrespective of whether a company adopts conservative financial reporting principles.
The Effects of Overconfidence and Risk Perception on Generation Z Stock Investment Decisions: The Moderating Role of Financial Literacy Maureen Lucia Bernadette Pandelaki; Kenneth August Sahetapy; Novie P. Sibilang
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.v7i1.4036

Abstract

This study aims to examine the effects of overconfidence and risk perception on the stock investment decisions of Generation Z and to investigate whether financial literacy moderates these relationships. A quantitative research method was used using logistic regression analysis. A total of 212 Generation Z respondents from Universitas Klabat in Indonesia were selected through purposive sampling. The findings indicate that overconfidence does not have a significant effect on investment decisions, while risk perception has a positive effect on investment decisions. Furthermore, financial literacy does not moderate the relationship between overconfidence and investment decisions, however, it does moderate the relationship between risk perception and investment decisions. This study contributes to the financial literature by demonstrating the roles of behavioural biases and financial knowledge in influencing the investment decisions of Generation Z.
The Influence Of Influencer Marketing, Fomo, And Brand Image On Impulsive Buying Of Timephoria On Tiktok Kharisma Ratu Rania; Ahmad Jaenudin
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.v7i2.4037

Abstract

The present inquiry assesses whether Influencer Marketing, Fear of Missing Out (FOMO), and Brand Image account for Impulsive Buying of Timephoria cosmetics through TikTok among female undergraduates at Universitas Negeri Semarang. A quantitative design was applied to responses from 106 participants selected through criterion-based sampling. Eligibility required enrollment in the 2023 cohort, regular TikTok use, prior exposure to Timephoria-related posts, and at least one purchase of the brand through the application. Information was obtained with a questionnaire offering five Likert response options and processed through multiple linear regression in IBM SPSS Statistics 26. The estimates show that Influencer Marketing and FOMO each contribute positively and meaningfully to Impulsive Buying, while Brand Image does not provide a statistically supported independent contribution. Influencer Marketing yields the largest standardized coefficient (β = 0.320). These outcomes imply that immediate cosmetic transactions on TikTok arise from both persuasive promotional exposure and consumers' emotional concern about falling behind current trends. The inquiry broadens discussion of purchasing conduct within social-commerce environments and offers practical direction for cosmetic firms seeking to design more effective promotional communication on short-video platforms.
Social Media Marketing as a Strategy for New Business De-velopment in Indonesia: A Narrative Review Shapely Ambalao; Kenneth Sahetapy
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.v7i2.4038

Abstract

Purpose: This review synthesizes empirical evidence from Indonesia on how social media marketing supports new business development and identifies the capabilities and conditions that convert platform use into performance. Research Method: A narrative review covered 13 peer-reviewed empirical studies published from January 2019 to 16 June 2026. Eligible studies used primary data from Indonesian MSMEs or small businesses and linked social media adoption, use, or marketing with organizational capabilities, marketing outcomes, or business performance. Study characteristics and findings were coded in a structured matrix and synthesized thematically and comparatively. Results and Discussion: Social media consistently expands market reach, customer interaction, and low-cost promotion, but adoption alone does not ensure performance. Relational, informational, marketing, and innovation capabilities explain stronger sales, engagement, and business outcomes. Entrepreneurial orientation, owner support, platform fit, organizational readiness, and institutional pressure shape adoption, while effects differ across sectors and platforms. Implications: New businesses should manage social media as a staged market-learning system linked to customer records and transactions. Support programs should emphasize strategic content, analytics, customer management, and platform-specific skills. Originality: The review offers an Indonesia-specific synthesis and a four-stage framework connecting social media activity with discovery, validation, conversion, retention, and learning.
Strategies for Enhancing the Distribution of Islamic Subsidized Housing Financing to Low-Income Communities in the Bogor Region Abdul Mutolib; Muhamad Findi Alexandi; Budi Suharjo
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.v7i2.4043

Abstract

Home ownership is a basic need for everyone, especially those already married. However, home ownership remains a challenge for low-income communities. To meet this housing need, the government, through the Ministry of Public Works and Public Housing (PUPR), provides adequate housing for low-income communities (MBR) by providing subsidies through People's Housing Credit (KPR). Bank Syariah Indonesia (BSI) supports subsidized KPR for MBR in West Java. The objectives of this study are: (1) to analyze the increase in the distribution of subsidized home ownership financing in the Bogor region, (2) to analyze the factors influencing the increase in the distribution of subsidized home ownership financing in the Bogor region, and (3) to analyze alternative strategies for the distribution of subsidized home ownership financing in the Bogor region. The data used are primary data from questionnaires and interviews, as well as secondary data from library research and literature reviews. The sampling technique used was non-probability-based sampling. The sample consisted of 258 BSI customers applying for subsidized home ownership financing. The data analysis used in this study included descriptive analysis, SWOT analysis, and QSPM. The results showed that the appropriate strategy was a growth and development strategy, with the primary strategy being to tighten the financing feasibility analysis to minimize the risk of non-performing loans. This strategy was prioritized because the company needed to maintain financing quality and minimize the risk of non-performing loans amidst fluctuating economic conditions. Furthermore, maintaining the superiority of sharia contracts and optimizing digital marketing were also important priority strategies to increase the company's competitiveness.
The Effect of Social Media Marketing and Employee Service Quality on Purchase Itention: The Mediating Role of Customer Statisfication (Evidence from E-Wallet Users in North Sulawesi) Rivaldo R. Rarumangkay; 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.v7i2.4055

Abstract

Although social media marketing (SMM) and service quality have been widely examined in various digital service contexts, empirical insights regarding their role in shaping customer satisfaction and purchase intention in non-metropolitan fintech settings remain limited. This gap is particularly evident in the context of e-wallet users in North Sulawesi, where digital service adoption differs from metropolitan areas. Therefore, this study aims to address this gap by investigating the effects of SMM and Employee Service Quality (ESQ) on Purchase Intention (PI), with Customer Satisfaction (CS) as a mediating variable. A survey-based approach was employed using purposive sampling, and data from 115 e-wallet users were analyzed using SmartPLS. The empirical results show that SMM does not significantly influence CS or PI, indicating that social media exposure alone is insufficient to shape user satisfaction or behavioral intention. In contrast, ESQ demonstrates a strong and significant positive effect on CS, and CS is found to be a significant predictor of PI. Additionally, CS mediates the relationship between ESQ and PI, suggesting that service quality influences purchase intention primarily through satisfaction. However, no mediating effect is observed in the relationship between SMM and PI.These findings highlight the dominant role of service quality over social media marketing in driving satisfaction and continued e-wallet usage in non-metropolitan regions.
The Effects Of Employee Behavior On Customer Loyalty Through Customer Satisfaction: Sentiment Analysis Of Google Maps Restaurant Review In Manado City Samuel Rantung; 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.v7i2.4056

Abstract

This study examines the effects of employee behavior on customer satisfaction and customer loyalty by analyzing 367 Google Maps restaurant reviews from Manado City collected between 2022 and 2025. Using a lexicon-based sentiment analysis model tailored for Bahasa Indonesia and Manado dialects, the research quantifies sentiment for three key variables: employee behavior, customer satisfaction, and customer loyalty. Descriptive results indicate that customers express satisfaction more frequently than loyalty intentions, while comments related to employee behavior tend to be mixed. Correlation and regression analyses reveal that employee behavior significantly increases customer satisfaction (H1 supported), but customer satisfaction does not significantly predict loyalty, nor does employee behavior directly affect loyalty. Mediation testing using the Baron and Kenny (1986) approach confirms that customer satisfaction does not mediate the relationship between employee behavior and loyalty. These findings partially support the Service-Profit Chain Theory by confirming the link between service behavior and satisfaction but not the subsequent satisfaction–loyalty pathway. The study highlights the value of online reviews as real-time, natural reflections of customer experiences while also emphasizing that loyalty intentions are less likely to be expressed in textual feedback. Implications, limitations, and recommendations for integrating sentiment analysis with behavioral data in future research are discussed.

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