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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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Fintech Technology Strategy for Financial Management of PT Astra Indonesia Company Sudirman Daming; Widyawati Widyawati
Economics and Digital Business Review Vol. 4 No. 1 (2023): Agustus - January
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i1.1798

Abstract

Study This aiming For analyzing fintech technology strategies and their impact to management finance at PT Astra Indonesia. In the increasingly digital era advanced , fintech has appear as solution important For increase efficiency operational , transparency , and decision making decision data -based in the company . Through implementation of fintech, PT Astra Indonesia succeeded increase efficiency of financial processes , which contributes to the management more cash flow good . Access to real-time data allows management For make more decisions​ fast and accurate , and minimize risk lack liquidity . In addition , fintech also strengthens transparency and internal control , which in turn reduce potential abuse and increase integrity report finance . However , the challenge in implementation technology this , like resistance culture employees and concerns about data security , need overcome For maximize benefits of fintech. Research This conclude that although there is obstacles , the implementation of fintech at PT Astra Indonesia provides impact significant positive​ to management finance , making company more adaptive and competitive in an increasingly competitive market dynamic . In general overall , results study This show that fintech strategies can become effective tool​ For increase management finance , with condition existence support from all parties in​ company as well as effort sustainable For overcome existing challenges .​
Persepsi Mahasiswa Terhadap Peran Dan Praktik Artificial Intelligence Akuntansi Di Indonesia Chelsya Chelsya; Nastasya Cindy
Economics and Digital Business Review Vol. 6 No. 1 (2025)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i1.1839

Abstract

It is inevitable that most of our activities have been taken over by Artificial Intelligence technology. Artificial intelligence (Artificial Intelligence) has been widely applied by companies, ranging from small, medium to large scale businesses, one example is the application of AI in accounting bookkeeping. Artificial intelligence (AI) has a very significant role in shaping the future evolution of accounting. One of the benefits of AI is that it reduces routine work such as manual data entry, allowing accountants to focus on deeper analysis of accounting strategies. With the help of AI tools, accountants can manage large volumes of data with a high degree of accuracy, help in predicting financial trends, and ensure consistency and decisions based on accurate information summarized by AI. Some of the positive impacts/benefits of implementing AI in accounting are: (1) Automation of routine tasks and bookkeeping, (2) Reducing errors in the accounting process (recording to financial reports), (3) Customizing client services and reports (flexible), (4 ) Has a high level of security, especially in managing confidential financial data, (5) Makes it easy to use and integrates with existing systems in the company's accounting environment. The application of AI in accounting also has negative impacts such as: (1) Reducing the number of employees (increasing unemployment rates) due to being replaced by AI, (2) Increasing dependence on technology, (3) Skills gap. The author considers that it is very necessary to research how accounting students view the role of AI in accounting, considering that accounting students will later enter the world of work or start businesses that will definitely use AI in their work. However, students' views on AI are very important, because if accounting students do not prepare themselves, they could "be unable to compete" with AI. This research is descriptive research with a quantitative approach using survey methods.
Perencanaan Ulang Tata Letak Fasilitas PT Kreativa Berkelanjutan Indonesia melalui Metode Activity Relationship Chart (ARC) dan Total Closeness Rating (TCR) Fathia Marcha Anamy; Mutiara Fitria Insani; Discania Martiani Samsudin; Hanif Purnomo; Firda Alifathuz Zahrani; Sesar Husen Santosa
Economics and Digital Business Review Vol. 5 No. 2 (2024)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i2.1856

Abstract

Penataan tata letak merupakan faktor utama dalam meningkatkan efisiensi dan produktivitas pada sebuah perusahaan. Tata letak yang tidak terstruktur dengan efektif dapat menyebabkan alur proses produksi menjadi tidak optimal dan tidak efisien. Penelitian ini ditujukan untuk merancang ulang tata letak departemen kerja PT Kreativa Berkelanjutan Indonesia dengan metode Activity Relationship Chart (ARC) dan Total Closeness Rating (TCR). Pemilihan lokasi penelitian menggunakan metode purposive sampling untuk memastikan relevansi dengan tujuan penelitian. Dengan ARC, peneliti memetakan kedekatan antar-departemen kerja, sementara TCR mengidentifikasi prioritas penempatan fasilitas berdasarkan nilai kedekatan. Hasil penelitian menunjukkan bahwa tempat pengeringan, dengan nilai TCR tertinggi sebesar 256, dan area karyawan, dengan nilai TCR sebesar 229, perlu ditempatkan lebih strategis untuk meningkatkan efisiensi produksi. Penataan ulang ini diharapkan dapat meningkatkan produktivitas dan efektivitas operasional perusahaan secara keseluruhan.
Peran Pengendalian Internal Berbasis Teknologi Dalam Mendukung Akuntansi Forensik Untuk Mendeteksi Fraud Di Era Digital Andi Prayitno; Sayidah Maryam Sinosi; Amiruddin, Syamsuddin
Economics and Digital Business Review Vol. 5 No. 2 (2024)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i2.1881

Abstract

Literature Review ini bertujuan untuk menganalisisperan pengendalian internal berbasis teknologi dalammendukung akuntansi forensik guna mendeteksi fraud di era digital. Penggunaan teknologi seperti big data analytics, artificial intelligence (AI), dan blockchain semakin penting dalam sistem pengendalian internal untuk mendeteksi anomali transaksi keuangan secarareal-time. Akuntansi forensik, yang berperan dalaminvestigasi keuangan, menjadi lebih efektif denganbantuan teknologi dalam mencegah dan mendeteksifraud. Penelitian ini mengidentifikasi manfaat praktis dan teoritis dengan menggunakan metode deskriptif kualitatifyaitu Systematic Literature Review (SLR) yang meliputipencarian literatur, kriterian inklusif dan eklusif, sertaprosedur seleksi artikerl. Hasil penelitian menunjukkanbahwa sinergi antara teknologi dan akuntansi forensikmeningkatkan efektivitas deteksi fraud di era digital.Dengan teknologi analitik canggih dan kecerdasanbuatan, perusahaan dapat mendeteksi pola fraud dengan lebih efisien. Data mining dan analisis risikodapat membantu mengidentifikasi klaim mencurigakandan mengurangi kerugian akibat klaim palsu.
Analisis Dampak Pandemi Covid-19 Terhadap Minat Belanja Customer Di Citrus Department Store Botani Square Mall Bogor Sherin Widya Pangestika; Riny Jefri
Economics and Digital Business Review Vol. 5 No. 2 (2024)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini, difokuskan pada menurunnya daya beli masyarakat yang diakibatkan oleh pandemi Covid-19 di tahun 2020. Dengan tujuan untuk mengetahui seberapa besar penurunan minat belanja masyarakat pada range waktu tahun 2019 sd 2023, khususnya di Citrus Dept Store yang berada di Botani Square Bogor. Penelitian ini menggunakan metode kualitatif deskriptif dengan menggunakan data primer dengan instrument wawancara dan data sekunder dengan dokumen finance Citrus Departmen Store. Peneliti mengalisis data omzet Citrus Department Store Tahun 2019 – 2023, hasil penelitian ini menunjukkan bahwa Covid-19 berpengaruh pada minat belanja customer pada Citrus Department Store Botani Square Mall Bogor. Hal ini terlihat dari penurunan jumlah struk dan omzet yang terjadi pada range tahun 2019 sd 2023 pada Citrus Department Store.  
The Effect of Recognition and Appreciation on Employee Motivation and Performance Un Dini Imran; Muhammad Faathir Ghazwan; Firmansyah Firmansyah
Economics and Digital Business Review Vol. 6 No. 1 (2025)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i1.1890

Abstract

This study examines the dual effects of recognition and appreciation on employee motivation and performance. It aims to address how these elements influence workplace dynamics and explore practical strategies for implementing sustainable recognition and appreciation systems across various organizational contexts. Utilizing a qualitative systematic literature review approach, this research synthesizes findings from recent studies to analyze the roles of recognition and appreciation. The study integrates theoretical frameworks such as Herzberg’s Two-Factor Theory and Self-Determination Theory to understand their impact on extrinsic and intrinsic motivation comprehensively. The study reveals that recognition significantly enhances extrinsic motivation by validating employees’ contributions, fostering a sense of achievement, and encouraging task completion. Appreciation strengthens intrinsic motivation by fulfilling psychological needs for relatedness, competence, and autonomy, enhancing emotional engagement and long-term commitment. The synergistic integration of recognition and appreciation optimizes employee performance, increasing engagement, reducing turnover, and promoting organizational citizenship behaviors. The findings emphasize the importance of tailoring these strategies to align with organizational and employee needs while leveraging technology for real-time and accessible implementation. This study offers practical and managerial insights by recommending flexible, technology-based systems to integrate recognition and appreciation into organizational policies. The findings support the development of inclusive and innovative workplace cultures that enhance productivity and employee satisfaction. Furthermore, the research highlights opportunities for future empirical studies to validate these findings and adapt strategies to evolving workplace trends, such as remote and hybrid environments.
The Effect of Leadership and Internal Control on the Financial Performance of the Regional Financial and Asset Management Agency of the Arfak Mountains Regency Kasmawati Kasmawati; Theodorus Lamaurin Herin; Budiman Budiman
Economics and Digital Business Review Vol. 5 No. 2 (2024)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study investigates the effect of leadership and internal control on the financial performance of the Regional Financial and Asset Management Agency (BPKAD) in Arfak Mountains Regency. Effective financial performance is crucial for ensuring the efficient and transparent management of regional finances and assets. Leadership, as a determinant of strategic decision-making and organizational direction, and internal control, as a mechanism for mitigating financial risks and ensuring accountability, play pivotal roles in achieving this objective. The research employs a quantitative approach. It uses a structured questionnaire distributed to 50 respondents selected through purposive sampling, comprising key personnel of BPKAD. Data analysis uses multiple linear regression to evaluate the individual and collective impacts of leadership and internal control on financial performance. The findings indicate that both leadership and internal control significantly and positively influence financial performance, individually and collectively. Leadership emerges as the dominant factor, highlighting the importance of visionary and influential leaders in driving financial efficiency and compliance. Internal control, encompassing financial monitoring, risk management, and procedural adherence, also demonstrates a substantial effect, emphasizing its role in ensuring financial accountability and minimizing errors or misuse of resources. This study underscores the importance of strengthening leadership capacity and enhancing internal control mechanisms to improve financial performance. The results provide actionable insights for policymakers and regional governments to optimize financial management practices and ensure transparency, accountability, and efficiency in public finance administration.
Analisis Efektivitas Manajemen Keuangan dan Akuntabilitas dalam Mendukung Kinerja Bawaslu Kota Makassar Warka Syachbrani
Economics and Digital Business Review Vol. 6 No. 1 (2025)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i1.1907

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas sistem pengendalian manajemen (SPM) dalam mendukung kinerja Badan Pengawas Pemilihan Umum (Bawaslu) Kota Makassar. Fokus utama penelitian adalah peran SPM dalam proses perencanaan strategis, penyusunan anggaran, pelaksanaan kegiatan, dan evaluasi kinerja, serta dampaknya terhadap efisiensi dan akuntabilitas organisasi. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan metode wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa perencanaan strategis yang berbasis pada Rencana Strategis (RENSTRA) menjadi landasan kokoh untuk mendukung visi dan misi organisasi. Penyusunan anggaran yang transparan dan berbasis partisipasi memastikan alokasi dana yang efisien dan tepat sasaran. Dalam pelaksanaan, koordinasi antarunit kerja dan kepatuhan pada rencana kerja menjamin efisiensi sumber daya dan pencapaian tujuan. Evaluasi kinerja yang dilakukan secara rutin memungkinkan identifikasi kendala dan perbaikan berkelanjutan, menciptakan lingkungan kerja yang akuntabel dan transparan. Secara keseluruhan, implementasi SPM di Bawaslu Kota Makassar telah memberikan kontribusi positif dalam mendukung kinerja organisasi, meningkatkan efisiensi operasional, serta memperkuat akuntabilitas dalam pengelolaan keuangan publik.
Analisis Harga Pokok Produksi Terhadap Penetapan Harga Jual Produk di CV. ABC Nusgiyanti; Riny Jefri
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.v6i1.1919

Abstract

Penelitian ini bermaksud untuk menganalisis harga pokok produksi terhadap penetapan harga jual produk pada perusahaan manufaktur. Harga pokok produksi adalah salah satu elemen krusial dalam menetapkan harga jual karena berhubungan langsung dengan pengeluaran yang terjadi selama proses produksi. Dalam konteks perusahaan manufaktur, pemahaman yang baik mengenai komponen harga pokok produksi sangat krusial agar perusahaan dapat menentukan harga jual yang kompetitif dan tetap memperoleh laba. Penelitian ini menggunakan metode campuran (mixed methods) dengan mengunakan pendekatan Full Costing. Data kemudian dikumpulkan dari literatur – literatur terkait dengan cara mengkaji lebih dalam tentang harga pokok peroduksi, harga pokok penjualan dan perusahaan manufaktur, termasuk jurnal, dan buku. Hasil penelitian menunjukkan adanya peningkatan harga pokok produksi pada tahun 2024 dibandingkan pada tahun 2023, peristiwa ini dipengaruhi Akibat dari peningkatan harga bahan baku dan upah karyawan. Sebagai akibatnya, harga jual produk mengalami kenaikan dari tahun 2023 hingga tahun 2024. Hal ini mengindikasikan bahwa harga pokok produksi memiliki dampak yang besar terhadap harga penjualan Penelitian ini memberikan wawasan bahwa perubahan dalam harga pokok produksi harus diikuti dengan penyesuaian harga jual untuk mencapai target laba perusahaan
Organizational Culture on Job Satisfaction and Organizational Commitment on Organizational Citizenship Behavior in Employees. Dian Anggriani Utina; Junaidin Junaidin
Economics and Digital Business Review Vol. 6 No. 1 (2025)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i1.1924

Abstract

This study investigates the influence of organizational culture and job satisfaction on organizational commitment and their subsequent impact on organizational citizenship behavior (OCB) among employees. Organizational culture plays a critical role in shaping workplace norms, attitudes, and values, thereby affecting employees’ satisfaction and their voluntary commitment beyond prescribed duties. Job satisfaction, as a key mediating variable, reflects employees' emotional responses to their roles and directly influences their commitment to organizational goals. Organizational commitment, in turn, fosters behaviors that go beyond formal job descriptions, collectively referred to as OCB. Using a quantitative research approach, this study collected data through surveys administered to employees across various industries. The findings indicate that a positive organizational culture significantly enhances job satisfaction, which strengthens employees' organizational commitment. Furthermore, a strong commitment positively correlates with the display of OCB, including altruism, conscientiousness, and civic virtue. These results underscore the importance of nurturing a supportive organizational culture and enhancing job satisfaction to cultivate a committed workforce capable of exceeding expectations. The implications of this study suggest that managers should prioritize cultural initiatives and satisfaction-driven policies to foster organizational commitment and encourage OCB, thereby improving overall organizational performance.

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