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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 Human Resource Competence and Employee Training on Service Performance: The Intervening Role of Work Enthusiasm Among Sub-District Offices Employee in Serang City Eti Mumtahinah; Sutisna Sutisna; Munawaroh Munawaroh
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.v7i2.4145

Abstract

This research is motivated by the suboptimal quality of public services which requires increasing the competence of civil servants, training effectiveness, and strengthening work enthusiasm in order to realize professional, responsive, and quality services. This study aims to analyze the influence of human resource competency and employee training on service performance through work enthusiasm as an intervening variable on sub-district employees in Serang City. This study employed a quantitative approach with a survey method. Sample on this research were sub-district employees directly involved in public services are 129. Data collection was conducted through questionnaires, while data analysis used Structural Equation Modeling based on Partial Least Squares (SEM-PLS) to test direct and indirect relationships between research variables. The results of the study indicate that human resource competency and employee training have a positive and significant impact on service performance. Human resource competency and employee training have also been shown to increase work morale, which in turn positively contributes to improved service performance. Furthermore, work morale has been shown to act as an intervening variable, strengthening the influence of human resource competency and employee training on service performance. This study concludes that improving the quality of public services requires developing human resource competencies, providing ongoing training, and strengthening employee morale. Therefore, local governments need to integrate these three aspects into human resource management to improve the effectiveness of public services and meet public expectations.
Research Trend Of Islamic Fintech: A Systematic Literature Review Iryani Iryani
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.v7i2.4146

Abstract

The purpose of this research was to identify systematically of research trend with the theme of Islamic FinTech. The design of this research was quantitative with a descriptive approach. The study method uses a systematic literature review with bibliometric analysis techniques. The research data was obtained from the Scopus database. The keyword used for data tracking was "Islamic FinTech". The research results indicates: RQ1 there was an increase in the number of studies on Islamic FinTech from 2017 to March 2023; RQ2 research results were mostly published in the form of articles in various journals (81 articles); RQ3 the article written by M. Kabir Hasan entitled “Challenges for the Islamic finance and banking in the post COVID era and the role of Fintech” in 2020 was the most cited (48 citations); RQ4 Hasnan Baber was the author of the most published research results on Islamic FinTech (6 articles); RQ5 there were 8 clusters from the identification results which have the potential to be a renewable study with the theme of Islamic
The Impact of Political Dynamics on Stock Prices During Indonesia’s 2024 Presidential Election Gina Sonia; Rohmini Indah Lestari; Ardiani Ika
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.v7i2.4148

Abstract

This study aims to determine the development and changes in Indonesian stocks due to political turmoil, namely the presidential election. Political events such as presidential elections have the potential to have good or bad impacts on economic stability and the investment climate. This study uses an event study approach in analyzing the abnormal return of the LQ45 index on the Indonesia Stock Exchange before, during and after the General Election in 2024. In this study, the population studied was the LQ45 Index on the Indonesia Stock Exchange in the period February-July 2019. Sampling in this study used the Saturated Sampling technique, where all members of the population were sampled. The number of samples in this study is the same as the population, which is 45 companies. The results of the study show that there are indications of statistically and economically significant abnormal returns around the voting period carried out simultaneously on February 14, 2024, especially a positive spike after D-day, which was then followed by a gradual decline, there is a difference in abnormal returns between before, during, and after the 2024 election voting, there is an economically significant abnormal return, especially after the announcement of the election results, which was then followed by market stabilization, there is a difference in abnormal returns between before, during, and after the announcement of the 2024 election results.
The The Influence Of Training And Recruitment On Employee Performance In The Marketing Division Of Pt. Bersama Era Sentosa Tama Lumajang Adinda Regita Puspitasari; Mei Retno Adiwati
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.v7i2.4152

Abstract

At PT. Bersama Era Sentosa Tama, a distribution business operating out of Lumajang, East Java, a three-year decline in sales-target achievement raised questions about whether training and recruitment practices in the marketing division were keeping pace with what the job required. This paper sets out to test that link empirically. Fifty marketing-division staff the entire population, surveyed through Google Forms rather than a sample supplied the data behind a quantitative, cause-and-effect analysis processed with SmartPLS under the SEM-PLS framework. Reliability and validity checks cleared every threshold: outer loadings stayed above 0.70, AVE above 0.50, and Composite Reliability above 0.70 across all constructs. Where the two predictors diverged was in their statistical weight. Training moved the needle on performance in a way that held up under testing (path coefficient 0.529, t = 2.900, p = 0.004); recruitment pointed the same direction but fell short of significance (path coefficient 0.201, t = 0.878, p = 0.381). Combined, training and recruitment account for just under half the variance observed in performance (R² = 0.499). The practical takeaway: training carries more weight than recruitment in moving marketing-division performance, so recruitment gains are best treated as a starting point rather than an endpoint, with ongoing development picking up where hiring leaves off.
The Effect Of Workload And Work Discipline On Turnover Intention Among Sales Division Employees Of PT. Kendaraan Titipan Surabaya Tariska Saffa Devani; Endang Iryanti
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.v7i2.4153

Abstract

Turnover among sales division employees at a used vehicle trading company in Surabaya has climbed steadily over the past threee years, mirrrored by a parallel rise in employee absenteeism during the same period.This condition is presumed to be linked to the work pressure carried by sales personnel and a decline in compliance with workplace rules. This study was designed to examine the influence of workload and work discipline on employees’ turnover intention within that sakes division. An associative quantitative approach was applied census (saturated sampling) technique. The collected data were then processed with Partial Least Squares Structural Equation Modeling (PLS-SEM) using, SmartPKS software. The results show that workload has a positive and significant effect on turnover intention, whereas work discipline shows a negative direction of influence that is not yet satistically significant. Together, both variables account for 30,3% of the variance in turnover intention. These findings suggest that managing working time demands should become a priority for the company in curbing employess intention to leave, while reinforcing compliance with working hours remains worth maintaining as a supporting, though not dominant, factor in employee retention.
The Effect Of Local Original Income (Pad) And Public Participation On Sustainable Green Open Space (Rth) Management In West Karawang District Bella Salsabila; Fista Apriani Sujaya; Septiana Rahayu
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.v7i2.4154

Abstract

Rapid urbanization and land-use conversion have reduced the availability of Urban Green Spaces (UGS), making sustainable UGS management a major challenge in West Karawang District. Although Local Own-Source Revenue (PAD) has increased, the proportion of public UGS remains low, and the role of community participation in its management has not been extensively studied. This research utilizes a quantitative approach using an explanatory research method. The data was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). This research seeks to investigate how PAD and community participation impact sustainable UGS management. The findings reveal that PAD does not have a significant influence, whereas community participation has a positive and significant effect on UGS management. The two variables explain the variation in UGS management, with community participation identified as the most significant factor.
Determinants of Fraud Risk in the Free Nutritious Meals Program: The Effects of Pressure, Opportunity, and Capability in the Public Sector Anita Nursanti; Fitri Fitri
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.v7i2.4155

Abstract

The implementation of the Free Nutritious Meals (MBG) Program as a national strategic policy has created new challenges related to fraud risk in public-sector logistics and budget management. The large-scale implementation of the program, rapid financial transactions, and complex food supply chains may create opportunities for fraudulent practices. However, empirical studies examining the determinants of fraud risk in the context of the MBG Program remain limited. This study aims to empirically examine the effects of pressure, opportunity, and capability on fraud risk in the MBG Program in the KPPG Bogor area. A quantitative approach with a causal-comparative research design was employed using a survey method. The research population consisted of volunteers, administrative staff, and technical personnel directly involved in the implementation and distribution of the MBG Program in the KPPG Bogor area. Respondents were selected using purposive sampling based on predetermined inclusion criteria. Data were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with SmartPLS. The results indicate that opportunity and capability have positive and significant effects on fraud risk, with capability demonstrating the strongest effect. In contrast, pressure does not have a significant effect on fraud risk. These findings indicate that fraud risk in the MBG Program is more strongly associated with the availability of opportunities and the capabilities of individuals to exploit weaknesses in the control system than with economic or performance-related pressure. The study highlights the importance of strengthening internal controls, access authorization, logistics monitoring, and technology-based reporting systems to mitigate fraud risk in the implementation of the MBG Program.
Leadership Style, Organizational Culture, and Competence as Predictors of Employee Performance in Baubau’s Education, Youth, and Sports Department Muhammad Ali Masyhar; Endah Andayani; Kristina Sedyastuti
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.v7i2.4160

Abstract

This study examines leadership style, organizational culture, and competence as predictors of employee performance at the Department of Education, Youth, and Sports of Baubau City. A quantitative explanatory design was employed involving all 65 civil servants as respondents through saturated sampling. Data were collected using a structured five-point Likert-scale questionnaire and analyzed with multiple linear regression using IBM SPSS Statistics. The results show that leadership style, organizational culture, and competence jointly form a significant model of employee performance, F(3,61) = 62.536, p < .001, explaining 75.5% of the variance in performance (R² = .755; adjusted R² = .743). Individually, leadership style (β = .067, p = .476) and organizational culture (β = .067, p = .518) do not significantly predict employee performance. In contrast, competence has a positive and significant contribution (β = .797, p < .001) and emerges as the strongest predictor. These findings indicate that improving employee performance should prioritize competence development, particularly knowledge, skills, adaptability, work attitudes, and continuous learning, while leadership and organizational culture remain important organizational supports.
Firm Size as a Moderator of the Effects of Financial Leverage and the Investment Opportunity Set on Financial Performance Purwanti Purwanti; Endah Salsabila Anggraeni; Petty Aprilia Sari; Suhariyanto
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.v7i2.4162

Abstract

This study examines the effects of financial leverage, proxied by the debt-to-equity ratio (DER), and the investment opportunity set (IOS), proxied by the market-to-book value of equity (MBVE), on financial performance measured by economic value added (EVA). It also evaluates the moderating role of firm size. The sample comprises 51 property and real estate companies listed on the Indonesia Stock Exchange during 2020-2024 and selected through purposive sampling. Panel data were analyzed in EViews 12 using a fixed-effects model and moderated regression analysis. DER has a significant negative effect on EVA, whereas IOS has no significant effect. Firm size significantly moderates the DER-EVA relationship: the negative interaction coefficient indicates that size intensifies the adverse association between leverage and EVA. Conversely, firm size does not moderate the IOS-EVA relationship. These findings suggest that the funding advantages of large firms may be offset by higher debt-related costs, agency costs, and organizational complexity. Large property firms should therefore exercise tighter control over leverage and ensure that debt-funded investments generate returns above the cost of capital. The study integrates leverage, growth opportunities, firm size, and EVA within a panel-data framework for an emerging-market property sector.
The Influence of Taxpayer Awareness, Tax Sanctions, Tax Knowledge, on Tax Compliance of MSMEs in Karawang Regency: Akuntansi Rafli Naufal Pratama Sutisna; Lilis Lasmini; Fista Apriani Sujaya
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.v7i2.4164

Abstract

This study aims to analyze the influence of taxpayer awareness, tax sanctions, and tax knowledge on the tax compliance of Micro, Small, and Medium Enterprises (MSMEs) in Karawang Regency. The study is motivated by the ongoing need to improve MSME tax compliance and a research gap regarding inconsistent findings in previous studies concerning the role of awareness and sanctions in fostering compliance. Furthermore, existing research on MSME tax compliance in Karawang Regency has been limited in the scope of variables examined; Thus, this study integrates the aspects of awareness, sanctions, and tax knowledge into a single research model. A quantitative approach using a survey method was employed. Primary data were collected via questionnaires distributed to MSME operators meeting the respondent criteria. The data were analyzed using multiple linear regression, with hypotheses tested both partially and simultaneously. The results indicate that taxpayer awareness, tax sanctions, and tax knowledge each have a positive and significant partial effect on tax compliance. Simultaneously, these three variables also significantly influence MSME tax compliance. These findings confirm that tax compliance can be enhanced by strengthening awareness and understanding of tax regulations, as well as by implementing firm and consistent sanctions. The study offers implications for tax authorities and local governments to improve tax education, outreach, guidance, and supervision tailored to the specific characteristics of MSMEs in Karawang Regency.

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