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Yayasan Pendidikan Bajiminasa Makassar, Jl. Meranti No.1, Pandang, Kec. Panakkukang, Kota Makassar, Sulawesi Selatan 90231
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Economics and Digital Business Review
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
Generative Artificial Intelligence and Employee Productivity: A Global Bibliometric and Science-Mapping Analysis Kathleen Arlen Manueke
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.v7i2.4061

Abstract

Purpose: This study maps global research on generative artificial intelligence (GenAI) and employee productivity, separating workplace outcomes from consumer, student, technical, and financial-market applications. Research Method: A Scopus search for 2023–2026 identified 237 English-language open-access business and economics journal articles. Title–abstract screening retained 61 articles. Performance analysis was integrated with VOSviewer-compatible author-keyword co-occurrence, overlay, and density mapping. Results and Discussion: Output increased from 2 articles in 2023 to 27 articles in 2026 as of the search date. The corpus covered 31 journals, 194 authors, and 37 countries; 37.7% of articles involved international collaboration. Five keyword clusters linked workplace adoption and human outcomes; LLM-enabled professional work; creativity, work design, and HRM; productivity realization; and agency in platform labor. Themes shifted from prompts and tools toward productivity, collaboration, well-being, and agency, although objective productivity measures remained peripheral. Implications: Researchers and managers should evaluate quality-adjusted net productivity, including verification, coordination, learning, governance, and employee well-being, rather than infer performance from adoption or task speed alone. Originality: The study offers a screened, outcome-centered, multilevel map of a rapidly emerging field and identifies its transition from technology adoption to human and organizational consequences.
Strategy for Improving the Competitiveness of Village-Owned Enterprises (BUMDes) (A Case Study in Bogor Regency) Rachmat Ramadhan; Muhammad Findi; Nora Herdiana Pandjaitan
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.v7i2.4068

Abstract

Village-Owned Enterprises (BUMDes) play a strategic role in driving the rural economy, yet many face competitiveness challenges due to limited human resources, weak financial management, and low digital literacy. This study aims to: (1) identify the factors that strengthen the competitiveness of BUMDes in Bogor Regency; and (2) analyze the influence of product management and marketing, as well as formulate strategies to enhance community understanding in strengthening the competitiveness of BUMDes. A quantitative approach was employed, involving 30 respondents from both advanced and developing BUMDes. Data were analyzed using the IFE, EFE, IE, SWOT, and QSPM matrices. The results showed IFE and EFE scores of 3.02 and 3.00, respectively, placing the BUMDes in Cell I of the IE Matrix, which indicates a grow-and-build position. A total of 11 alternative strategies were formulated. The top-priority strategy was participation in government training programs to enhance financial management systems, digital technology skills, and human resource capacity (STAS = 5,61), followed by establishing independent business outlets (STAS = 5,48), and strengthening collaboration with BUMDes from other regions (STAS = 5,37). This study concludes that improving human resource capacity through government-facilitated training is the highest-priority strategy for addressing the internal weaknesses of BUMDes.
The Role of Tax Sanctions and Income Levels on Motor Vehicle Tax Arrears in Banyuwangi Regency Muhammad Rijalus Sholihin; Lia Rachmawati
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.v7i2.4074

Abstract

This study aims to examine the effect of tax sanctions and income levels on motor vehicle tax arrears in Banyuwangi Regency. The research employs a quantitative approach by utilizing both primary and secondary data sources. Primary data were collected through structured questionnaires distributed to motor vehicle taxpayers, while secondary data were obtained from the Technical Implementation Unit of the Banyuwangi Regional Revenue Agency. The research population consisted of registered motor vehicle taxpayers, and a sample of 100 respondents was determined using the Slovin formula to ensure representative data. Data analysis was performed using multiple linear regression to identify the individual and simultaneous effects of the independent variables on motor vehicle tax arrears. The findings reveal that tax sanctions have a significant partial effect on motor vehicle tax arrears, indicating that stricter enforcement and penalties encourage taxpayers to fulfill their obligations promptly. In contrast, income levels do not have a significant partial effect on tax arrears, suggesting that taxpayer compliance is influenced more by regulatory factors than by economic capacity. Furthermore, tax sanctions and income levels jointly have a significant simultaneous effect on motor vehicle tax arrears, demonstrating their combined contribution to explaining taxpayer compliance behavior in Banyuwangi Regency.
Digital Capability dan Work-Life Balance: Women’s Career Sustainability pada Perusahaan Konstruksi yang Didominasi Laki-Laki Rizka Aulya; Muhammad Febrilian Dwi Syahputra
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.v7i2.4077

Abstract

Transformasi digital yang berlangsung di industri konstruksi menghadirkan peluang sekaligus tantangan bagi organisasi di negara berkembang, terutama terkait inklusivitas tenaga kerja. Di tengah adopsi sistem digital seperti Enterprise Resource Planning (ERP) dan Human Resource Information System (HRIS) untuk meningkatkan efisiensi operasional, proses transformasi ini berlangsung dalam budaya organisasi yang maskulin dan secara historis mengesampingkan karyawan perempuan. Penelitian ini mengeksplorasi bagaimana digital capability dan work-life balance membentuk women’s career sustainability pada PT XYZ, sebuah perusahaan konstruksi yang didominasi laki-laki dan sedang mengalami transformasi digital di Gresik, Jawa Timur. Menggunakan desain single case study kualitatif, penelitian ini melibatkan sepuluh informan perempuan pada level staf hingga manajerial yang dipilih melalui purposive sampling, dengan data yang dianalisis menggunakan thematic analysis. Hasil penelitian mengidentifikasi tiga tema utama. Pertama, digital capability dibangun secara mandiri tanpa dukungan pelatihan formal; namun, transformasi digital secara paradoks justru mengaburkan batas work-life balance melalui budaya always-on. Kedua, perempuan menghadapi glass ceiling halus dalam distribusi kepercayaan dan peluang karier, disertai ketidakamanan fisik dan psikologis di lapangan. Ketiga, kekuatan bertahan perempuan bersumber dari resiliensi personal, bukan dari kebijakan organisasi formal yang belum responsif gender. Temuan ini memperluas Sustainable Career Theory dengan mengintegrasikan paradoks adopsi digital dalam dinamika gender pada konteks negara berkembang.
The Effect of Price Fluctuations and the Pricing System on the Income of Oil Palm Farmers in Bunde Village, Sampaga District, Mamuju Regency Muh. Syahrul; Nur Asia; J. Fuji Inzani SL; Andi Indra Martini; Nur Fajariani
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.v7i2.4093

Abstract

This research was undertaken to examine how price fluctuations and the pricing system, both separately and jointly, shape the income earned by oil palm growers in Bunde Village, Sampaga District, Mamuju Regency. Adopting a quantitative associative research design, the study treated the entire body of oil palm farmers in the village—whose precise number could not be ascertained (an infinite population)—as its target population, from which 50 respondents were drawn by means of accidental sampling in accordance with the Roscoe guideline. Information was gathered through field observation, direct interviews, documentary review, and the distribution of a questionnaire measured on a five-point Likert scale, and was subsequently processed through multiple linear regression, partial (t) testing, simultaneous (F) testing, and the coefficient of determination, after the measuring instrument had passed validity and reliability screening. The analysis reveals that price fluctuations exert a positive and statistically significant partial influence on farmers’ income (t = 2.693; sig. 0.010), while the pricing system likewise produces a positive and significant partial influence (t = 2.443; sig. 0.018). Taken together, the two variables significantly determine farmers’ income (F = 14.773 > 3.195; sig. 0.000), accounting for 38.6 percent of its variation, with the residual 61.4 percent attributable to determinants lying beyond the model. These results imply that stabilizing prices and instituting a transparent and equitable pricing arrangement constitute strategic levers for improving the welfare of smallholder oil palm farmers.
The Influence of Company Characteristics and Foreign Ownership on Sustainability Report Disclosure in LQ45 Companies Listed on the Indonesia Stock Exchange Christin Natalia Sitompul; Meliana Puspitasari; Awaliawati Rachpriliani
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.v7i2.4102

Abstract

The study examined how company size, profitability, debt levels, age, and foreign ownership influence how companies report sustainability issues. The study sampled 32 corporations listed on the LQ45 index in the Indonesian capital market from 2020 to 2024, using a purposive sampling technique . The study's findings indicate that company size, debt ratio, and length of existence do not significantly impact sustainability reporting. However, profitability and foreign ownership are significantly influential. The study indicates that a company's profitability and participation from foreign investors can lead to increased corporate transparency through disclosure of sustainability-related information. This study supports all stakeholders in evaluating a company's commitment to sustainability practices based on published information.
The Influence of Accounting Students' Knowledge and Perceptions on the Implementation of Carbon Tax in Indonesia Irvana Syintia Loka; Trias Arimurti; Novy Trianthy Noegraha
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.v7i2.4104

Abstract

The purpose of this study was to examine accounting students' understanding and perceptions of the implementation of the carbon tax in Indonesia. This study employed a descriptive quantitative approach, utilizing primary data obtained from one hundred accounting students at Buana Perjuangan University, Karawang. The Partial Least Squares Structural Equation Modeling (PLS-SEM) data analysis method was used. The study results showed that accounting students' knowledge significantly impacted carbon tax implementation, with a coefficient value of 0.776 and a p-value of 0.000 (<0.05). Conversely, student perceptions did not significantly impact carbon tax implementation, with a p-value of 0.052 (>0.05). Simultaneously, the knowledge and perception variables were able to explain 36.5% of the variability in carbon tax implementation. These findings indicate that cognitive elements, specifically understanding and environmental fiscal literacy, play a greater role in supporting carbon tax policy implementation than accounting students' subjective perceptions.
The Effect of Intrinsic Motivation and Work Engagement on Work Productivity of Employees at the Department of Education of Mamuju Regency Silvia Silvia; Suwanti Suwanti; Adam Ramadhan; Muh. Rezky Naim; J. Fuji Inzani SL
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.v7i2.4111

Abstract

This research was undertaken to examine how intrinsic motivation and work engagement, both separately and jointly, shape the work productivity of employees at the Department of Education of Mamuju Regency. Employee productivity in public sector organizations remains a fundamental concern within the agenda of bureaucratic reform, particularly in regional agencies that are expected to deliver educational services that are prompt, accurate, and accountable. Adopting a quantitative associative research design executed through a survey, the study treated the entire body of civil servants serving at the agency, numbering sixty-nine persons, as its target population, and enrolled all of them as respondents by means of a total sampling or census technique, thereby eliminating sampling error altogether. Primary information was gathered through a questionnaire comprising eighteen statement items scored on a five-point Likert scale, and was supplemented by non-participant observation, library research, and documentary review. The material so obtained was subsequently processed through Pearson Product Moment validity testing, Cronbach's Alpha reliability testing, multiple linear regression, partial (t) testing, simultaneous (F) testing, and the coefficient of determination, with the aid of IBM SPSS Statistics version 23. The analysis reveals that intrinsic motivation exerts a positive and statistically significant partial influence upon work productivity (b = 0.428; t = 4.250; sig. 0.000), while work engagement likewise produces a positive and significant partial influence (b = 0.353; t = 3.148; sig. 0.002). Taken together, the two variables significantly determine work productivity (F = 18.031 > 3.136; sig. 0.000), accounting for 35.3 percent of its variation, with the residual 64.7 percent attributable to determinants lying beyond the model. Judged by standardized beta coefficients, intrinsic motivation (0.432) emerges as the more dominant predictor relative to work engagement (0.320). These results imply that efforts to strengthen productivity within the public sector are more effectively initiated through the satisfaction of employees' basic psychological needs, and most particularly the need for competence, which this study identifies as the weakest indicator in the entire measurement model.
The Effect of Product Quality on Purchase Intention toward Jiniso Products: The Mediating Role of Electronic Word of Mouth (E-WOM) I Kadek Kian Witko; Ni Ketut Anjani; I Gusti Ngurah Widya Hadi Saputra; I Gst Ayu Wirati Adriati
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.v7i2.4116

Abstract

This study aims to analyze the effect of product quality on purchase intention for JINISO products, the effect of product quality on Electronic Word of Mouth (E-WOM), the effect of E-WOM on purchase intention, and the role of E-WOM in mediating the effect of product quality on purchase intention among Generation Z consumers in Denpasar City. Purposive sampling was used in this study's quantitative methodology. Customers between the ages of 17 and 29 who were aware of and have bought JINISO items thru TikTok Shop and followed the TikTok account @Jiniso.id were given questionnaires to complete in order to gather data. With a path coefficient of 0.533, a t-statistic of 6.846, and a p-value < 0.001, the findings demonstrated that product quality had a favorable and substantial impact on purchase intention. With a coefficient of 0.641, a t-statistic of 11.388, and a p-value < 0.001, product quality also significantly and favorably impacted E-WOM. Purchase intention was positively and significantly impacted by E-WOM, with a coefficient of 0.268, a t-statistic of 3.155, and a p-value of 0.002. Furthermore, E-WOM significantly mediated the effect of product quality on purchase intention, with an indirect effect of 0.172. These findings indicate that improving product quality can increase purchase intention both directly and indirectly through E-WOM
Digital Competence, Tourism Human Resource Responsiveness, and Tourists’ Visit Decisions: The Mediating Role of Tourist Experience Quality in South Sulawesi Hendra Gunawan; Asrianto Bakri
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.v7i1.4126

Abstract

This study examines the effects of digital competence and tourism human resource responsiveness on tourists’ visit decisions, with tourist experience quality acting as a mediating variable at tourism destinations in South Sulawesi. The analysis follows a simulated dataset representing 125 tourists and four reflective constructs, each measured by five indicators. Structural Equation Modeling based on Partial Least Squares (PLS-SEM) was applied. The measurement model shows outer loadings ranging from 0.795 to 0.926, Cronbach’s Alpha from 0.902 to 0.922, Composite Reliability from 0.928 to 0.942, and AVE from 0.721 to 0.764. Discriminant validity is supported by the Fornell–Larcker criterion and cross-loading patterns. In the structural model, digital competence positively affects tourist experience quality (β=0.447), tourism human resource responsiveness positively affects experience quality (β=0.441), digital competence positively affects visit decisions (β=0.239), tourism human resource responsiveness positively affects visit decisions (β=0.252), and tourist experience quality exerts the strongest positive effect on visit decisions (β=0.471); all paths are significant at p<0.001. The indirect effects of digital competence and tourism human resource responsiveness through experience quality are 0.210 and 0.208, respectively, indicating partial mediation. The R² values are 0.494 for tourist experience quality and 0.629 for visit decisions, while SRMR=0.062 and NFI=0.984 provide support for model fit. The findings indicate that digital capability and responsive human service should be managed jointly because both shape the quality of the tourist experience and, through that experience, reinforce visit decisions.