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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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Analisis Strategi Pemasaran Kopi Gorontalo di Cv. Ameer Essoya Natura Kecamatan Sipatana Kota Gorontalo Serlin Mooduto; Irwan Bempah; Yanti Saleh
Economics and Digital Business Review Vol. 5 No. 1 (2024)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1013

Abstract

Penelitian ini bertujuan untuk mengetahui faktor internal dan faktor eksternal pemasaran kopi Gorontalo dan merumuskan strategi pemasaran kopi Gorontalo di Cv. Ameer Essoya Natura. Penelitian ini dilakukan di Ameer Essoya Natura Kecamatan Sipatana Kota Gorontalo. Jumlah Informan dalam penelitian ini adalah 31 orang. Jenis penelitian yang digunakan adalah jenis kuantitatif serta studi kasus. Analisis data yang digunakan dalam penelitian ini adalah Analisis Matrik SWOT. Hasil penelitian menunjukkan bahwa faktor internal yaitu Produk kopi memiliki date yang lama, kualitas produk meliputi konsistensi rasa serta kebersihan yang terjaga, harga produk lebih murah, memiliki promo menarik, lokasi Home Industry Ammer Essoya Natura mudah di temukan, pembeliaan produk dapat dilakukan secara online, produk bersertifikasi halal dan BPOM sedagkan Faktor eksternal yaitu gaya hidup minum kopi semakin berkembang, peningkatan pengguna aktif sosial media, adanya kepercayaan konsumen, semakin bertambahnya peminat produk kopi robusta pinogu, distribusi produk keluar daerah. Strategi mengembangan produk kopi pinogu robusta dengan konsistensi rasa serta kebersihan yang terjaga, memperkuat citra produk kopi Gorontalo sebagai produk yang dapat menarik minat konsumen kalangan khusus, meningkatkan kualitas bahan baku untuk menjamin daya tahan serta kualitas produk untuk kepuasan konsumen, menambah varian harga dan pemberlakukan promo menarik atau diskon untuk menarik konsumen baru, memperluas jaringan pemasaran melalui adopsi media digital (online marketing
Pengaruh Konvergensi IFRS dan Kompleksitas Operasi Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Food and Beverage di Indonesia Isnaini Nur Khayati; Fatchan Achyani
Economics and Digital Business Review Vol. 5 No. 1 (2024)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1014

Abstract

The aim of this research is to determine and analyze the influence of IFRS convergence, operational complexity, institutional ownership and public ownership on the timeliness of submitting financial reports. The population of this research is food and beverage companies listed on the Indonesia Stock Exchange for the 2019-2021 period. In this research, the data used is secondary data with a sampling technique carried out using the purposive sampling method. The number of samples used was 128 companies. The research results provide empirical evidence that operational complexity and public ownership influence the timeliness of submitting financial reports. Meanwhile, IFRS convergence and institutional ownership have no effect on the timeliness of submitting financial reports.
Customer Value Terhadap Customer Satisfaction Di Rumah Makan Ampalu Raya Ulak Karang Padang Nurfaliza Nurfaliza; Febsri Susanti
Economics and Digital Business Review Vol. 5 No. 1 (2024)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1016

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Emotional Value, Social Value, Quality Value, dan Value of Money terhadap Customer Satisfaction pada konsumen Rumah Makan Ampalu Raya. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan pendekatan eksplanatori. Jumlah sampel sebanyak 100 responden dipilih berdasarkan rumus Slovin. Teknik pengumpulan data dilakukan dengan menyebarkan kuesioner kepada responden. Data yang terkumpul dianalisis menggunakan analisis regresi linier berganda dengan bantuan perangkat lunak statistik SPSS. Hasil penelitian ini menunjukkan bahwa Emotional Value, Social Value, Quality Value dan Value of Money secara signifikan berpengaruh positif signifikan terhadap Customer Satisfaction.
Analisis Tingkat Kesehatan Bank pada PT Bank Pengkreditan Rakyat (BPR) Jombang dengan Metode Camel Muhammad Arif Darmawan; Nur Cahyadi
Economics and Digital Business Review Vol. 5 No. 1 (2024)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1017

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui tingkat kesehatan bank pada PT. Bank Perkreditan Rakyat (BPR) Jombang. Penelitian ini berfokus pada : Analisis Tingkat Kesehatan Bank Pada PT. Bank Perkreditan Rakyat (BPR) Jombang. Hasil dari penelitian ini adalah Analisis Tingkat Kesehatan Bank PT. BPR Jombang dengan menggunakan metode analisis CAMEL. Dari analisis tersebut dapat diketahu bahwa Capital Adequacy Ratio (CAR) pada tahun 2020 sebesar 24,96% dan meningkat pada tahun 2021 sebesar 28,64 % karena penambahan modal , sedangkan CAR tahun 2020-2021 berada di atas standar BI sebesar 8% yang berarti dapat dikatakan sehat. Rasio Kualitas Aset PT. BPR Jombang berada dibawah 10,35% dalam kategori sehat, begitu pula ROA yang dimiliki dalam kondisi sehat sedangkan Rasio LDR PT. BPR Jombang masuk kategori sehat pada tahun 2020-2021karena bank dapat menjaga LDR dibawah 90%.
Analisis Informasi Pertanggungjawaban Keuangan Untuk Penyusunan Anggaran (Studi pada CV. Sinar Harapan di Kota Watansoppeng) Rukmana Sari
Economics and Digital Business Review Vol. 5 No. 1 (2024)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1018

Abstract

This research is concerned with the analysis of financial accountability information for budget preparation (study on CV Sinar Harapan in Watansoppeng City). There are two data sources in this study, namely primary data and secondary data. There are two types of data in this study, namely quantitative data types and qualitative data types. To obtain data that is relevant to the issues discussed, the research uses the following data collection methods, namely literature study, documentation study, interview study, observation, and internet searching. Data analysis in qualitative research moves deductively, i.e. categorised facts or data towards a higher level of abstraction, synthesising and developing theories when necessary. After the data is collected, it is then analysed to describe and draw conclusions regarding the analysis of responsibility accounting information for budget preparation (study on CV. Sinar Harapan in Watansoppeng City). The results of this research indicate that the preparation of the company's budget carried out by CV Sinar Harapan Watansoppeng City has not fully used the accountability financial information system optimally. Especially in cost centres such as production costs, administrative and general costs. We can see this in the 2022 budget preparation plan which does not consider the 2021 budget realisation. Then in the optimal application of the accountability financial information system in budgeting at CV Sinar Harapan Watansoppeng City, it should meet the five determining conditions for the application of responsibility accounting, namely, (a) An organisation consisting of responsibility centres and there is decentralisation in it. (b) The cost budget is prepared according to the responsibility centre. (c) Classification of costs in accordance with the control of costs by responsibility centre management. (d) Cost accounting system in accordance with the organisational structure. (e) Cost reporting system to the responsible manager.
Penerapan Sistem Informasi Akuntansi Berbasis Android SIAPIK Pada Toko Kardi Devi Giman; Ayu Rakhma Wuryandini; Sahmin Noholo
Economics and Digital Business Review Vol. 5 No. 1 (2024)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1019

Abstract

This study aims to determine 1) Forms of accounting information systems in Kardi Stores, 2) Application of accounting information system based on android SI APIK at Kardi Store, and 3) Comparison of the old system and the new system at Toko Kardi. The data analysis used in this research is a descriptive qualitative approach. By using primary data sources and secondary data sources. The data collection method in this study was carried out by means of observation, interviews, and documentation. The results showed that: (1) Accounting records or accounting practices at Toko Kardi are not system-based or still in the use of simple and undetailed records, so that the profit or turnover obtained at the store cannot be accurately ascertained, it can only be estimated more or less. (2) The application of the SI APIK android-based accounting application can help Toko Kardi in processing transactions automatically into financial information in the form of accurate financial reports according to SAK EMKM. (3) The manual system is considered less effective because not all transactions can be recorded directly, there is potential for fraud, security and data inaccuracies. In the new system, information can be more easily accessed and understood because the output of financial reports is already available. Then there is a database within the program where all monetary transaction records can be stored safely for future reference. Users from the micro, small and medium enterprise sector can easily access historical records from any location at any time
Pengaruh E-Service Quality, Bank Image, dan Ease of Use Aplikasi Mobile Banking terhadap Customer Satisfaction Mobile Banking BCA (Studi Kasus BCA Purwokerto) Mikhael Adika Daneslan Harefa; Ajeng Aquinia
Economics and Digital Business Review Vol. 5 No. 1 (2024)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1020

Abstract

Banking in Indonesia is an industry that is experiencing very rapid development. Therefore, competition in the banking industry will also become increasingly fierce. The banking industry is also expected to be able to seize various existing opportunities and is expected to make a greater contribution to the national economy. Of course, every bank will continue to put forth its best efforts so that it can continue to compete with rival banks. Every bank will of course continue to try to get customers who will buy products and retain their bank customers. Coupled with the development of an increasingly modern era where lifestyle changes have also occurred with a lifestyle that prioritizes technology. This research will focus on testing three independent variables, namely e-service quality, bank image, and ease of use on customer satisfaction. The research method used is a quantitative method using SPSS based on BCA Bank customer respondents located at the Purwokerto City Head Office, Central Java. Based on the results of research conducted, the variables e-service quality and bank image have a significant influence on customer satisfaction. Meanwhile, ease of use does not have a significant influence on customer satisfaction
The Influence Of Incentives, Work Motivation And Turnover Intention On Employee Performance At PT Startmara Pratama Batam Fernando Fernando; M Khoiri
Economics and Digital Business Review Vol. 5 No. 1 (2024)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1022

Abstract

This research was conducted to find out the effect of incentives, work motivation and turnover intention on employee performance at PT Startmara Pratama Batam where each variable has problems such as a lack of motivation in the workplace, so that the incentives given do not match the agreement from the start. This type of research is quantitative research to test the relationship between variables. This research has a population with the number of customers of PT Startmara Pratama Batam in 2023, namely 127 employees at PT Startmara Pratama Batam. This research uses a purposive sampling method. The results of this research show that the variables Incentive, Work Motivation and Turnover Intention are significantly positive on employee performance.
Pengaruh Displin, Pengalaman Kerja Dan Motivasi Terhadap Produktivitas Kerja Pada Perusahaan Pt Volex Di Kota Batam Mesnawati Wau; Sunarto Wage
Economics and Digital Business Review Vol. 5 No. 1 (2024)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1024

Abstract

Sumber daya manusia memegang peranan penting dalam pengelolaan perusahaan, perencanaan, dan menghasilkan ide-ide baru serta perbaikan, ide dan inovasi SDM dapat menghasilkan produktivitas yang lebih tinggi dan mencapai tujuan perusahaan Anda. Oleh karena itu, peneliti ingin mengetahui pengaruh disiplin, pengalaman kerja, dan motivasi terhadap produktivitas kerja PT Volex di Kota Batam. Dalam penelitian ini digunakan metode analisis kuantitatif dengan menggunakan alat analisis SPSS 25, Populasi terdiri dari seluruh subjek yang diuji dengan total 560 orang dan sampel sebanyak 233 yang diuji dengan menggunakan metode slovin dan teknik yang di gunakan dalam pengumpulan data iala dengan menyearkan kuesiner. hasil menunjukkan bahwa disiplin, pengalaman kerja dan motivasi mempunyai pengaruh positif dan signifikan terhadap produktivitas kerja. Hasil pengujian pada uji T adalah: t hitung > t tabel, lebih tepatnya 4.447 > 1.970332 dan sig-t t-tabel, pengujian pengalaman kerja lebih tepatnya 2. 228 > 1.970332 dan motivasi sig-t t-tabel, lebih tepatnya 4.865 > 1.970332, Sehingga dapat diartikan bahwa” Displin, Pengalaman kerja, Motivasi berpengaruh secara positif dan signifikan pada produktivitas kerja dan Hasil uji F menunjukan 34.001 > 3.04 (F hitung > F tabel ) sehingga dapat di simpulkan bahwa Displin, Pengalaman kerja, Motivasi berpengaruh secara bersama-sama dan simultan pada produktivitas kerja PT Volex di Kota Batam
Peran Literasi Pajak dan Sanksi Pajak terhadap Kesadaran Pajak Mahasiswa Akuntansi di Kota Batam Hengki Sastraeli Gulo; Mortigor Afrizal Purba
Economics and Digital Business Review Vol. 5 No. 1 (2024)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1025

Abstract

Literasi pajak memiliki peran yang sangat penting dalam konteks perpajakan dan keuangan publik, pajak membantu individu atau entitas untuk memahami peraturan perpajakan yang berlaku. Dengan pemahaman yang baik tentang peraturan pajak, mereka dapat menghindari pelanggaran dan memenuhi kewajiban perpajakan dengan benar. Penelitian ini bertujuan untuk mengetahui peran literasi pajak dan sanksi pajak dalam meningkatkan kesadaran pajak serta hubungan antara literasi pajak dengan kesadaran pajak mahasiswa akuntansi di Kota Batam. Populasi penelitian ini sebanyak 1464 Mahasiswa akuntansi yang terdaftar di perguruan tinggi Kota Batam, kecuali mahasiswa Akuntansi Universitas Putera Batam. Pengambilan sampel menggunakan rumus slovin sehingga didapat 92 mahasiswa akuntansi di Kota Batam menjadi responden kuesioner penelitian ini. Hasil penelitian menunjukkan bahwa: Literasi pajak berpengaruh signifikan secara simultan (bersama-sama) terhadap kesadaran pajak mahasiswa dengan nilai signifikansi 0,000 yang berarti lebih kecil dari 0,05. Sanksi pajak berpengaruh signifikan secara simultan (bersama-sama) terhadap kesadaran pajak mahasiswa dengan nilai signifikansi 0,000 yang berarti lebih kecil dari 0,05. Semua variabel independen yaitu literasi pajak dan sanksi pajak berpengaruh signifikan secara simultan (bersama-sama) terhadap kesadaran pajak mahasiswa dengan nilai signifikansi 0,000 yang berarti lebih kecil dari 0,05.

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