Economics and Digital Business Review
type: channel
description: 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. The journal publishes original and full-length research articles, conceptual papers, and empirical studies that contribute to the advancement of knowledge in both theoretical and practical dimensions. All submitted manuscripts undergo a rigorous double-blind peer-review process to ensure academic quality, originality, relevance, and methodological rigor. The journal welcomes manuscripts related to economics, management, entrepreneurship, digital business, financial technology, innovation systems, digital transformation, and other relevant interdisciplinary topics in contemporary business studies. Please download the manuscript format using the following ARTICLE TEMPLATE before submission.
publisher: STIE Amkop Makassar
language: en-US
publication name: Economics and Digital Business Review
issn: 2774-2563
copyright: Economics and Digital Business Review will follow COPE’s Code of Conduct and Best Practice Guidelines for Journal Editors to protect the research results and takes allegations of any infringements, plagiarisms, ethical issues, and frauds should those issues arise. The manuscript is attributed as authors' work, and are properly identified. License Works in the Economics and Digital Business Review are licensed under an Attribution 4.0 International (CC BY 4.0). Users free to: Share — copy and redistribute the material in any medium or format Adapt — remix, transform, and build upon the material for any purpose, even commercially. Under the following terms: Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use. No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
items: Exploring Pharmacy Frontliners Experience in Using the Mosly Application: A Qualitative Study of Reward and Digital Service Quality
items: Customer Journey Mapping In The Multi-Platform Era: A Touchpoint Analysis Of Purchase Decision-Making
items: The Influence of Product Quality, Price Perception, Brand Image, and Promotion on Purchase Decisions for Samsung Televisions in Jakarta
items: The Effect Of Workload And Work Compesation On Employee Satisfaction At TPST Cirejag, Jatisari District Karawang Regenc
items: Implementation of Inventory Accounting for Spareparts in Accordance with PSAK No. 202: Case Study of PT. Bosowa Berlian Motor Manado
items: The Influence of Organizational Culture, Democratic Leadership Style, and Work Motivation on Employee Work Discipline at the Industry and Manpower Office of Temanggung Regency
items: The Effect of Work-Life Balance on Job Satisfaction through Work Stress with Perceived Organizational Support as a Moderation Variable in Employees of PT Pegadaian Maros Regency
items: The Influence of Talent Management on Employee Retention through Employee Engagement with Organizational Culture as a Moderation Variable: A Study on the Banking Sector in Makassar City
items: Improving Employee Performance through Work Environment, Work Motivation, and Employee Relations
items: The Influence of HR Analytics and Perceived Organizational Support on Employee Performance through Employee Engagement in Makassar City
items: Comparative Analysis of Rice Farming Using Tabela and Transplantation Patterns in Harapan Village
items: Digital Retail Transformation: The Influence of E-Commerce, Digital Marketing, and Service Quality on Purchasing Decisions
items: The Impact of Safety Education and Socialization Programs on Community Satisfaction at PT Jasa Raharja, Mamuju Branch
items: Modeling Motor Vehicle Tax Revenue with a One-Time Payment Scheme: A Case Study of the Jombang Regional Government
items: The Effect Of Job Training, Motivation, And Discipline On Employee Job Satisfaction At The Medan City Manpower Department
items: Motivation and Agribusiness Entrepreneurial Intention among Generation Z at Tanah Laut State Polytechnic
items: The Influence Of Leadership Style, Motivation, And Work Environment On Employee Performance At Pt Jasindo Testing Services
items: The Effect of Participation in Internship Programs Certified and Project-Based Training on The Work Readiness of Students of SMK Prapanca 2 Surabaya
items: Content Marketing Strategy on the TikTok Application: Investigating Consumer Drivers of Impulsive Buying Behavior in Purchasing Tanasol Products
items: The Effect of Student Satisfaction and Learning Environment on The Academic Achievement of Students of Perdana Vocational High School 1 Surabaya
items: The Dualism of the Indonesian Labor Market: Between Investment, Wages, and Education Level
items: The The Influence of Leadership Style and Work Environment on Employee Performance at PT Bank Arta Kedaton, Bandar Lampun
items: Sustainable Agricultural Economics: A Systematic Literature Review and Bibliometric Analysis
items: Entreprenursing - Peran Kewirausahaan dalam Pengembangan Profesi Keperawatan dan Pelayanan Kesehatan: Sebuah Tinjauan Sistematis
items: Tinjauan Kritis Terhadap Proses Pengembangan Produk Dengan Pendekatan Rekayasa Nilai Dan Target Costing Pada Perusahaan Otomotif
items: Analysis of the Influence of Auditor Competence, Independence, and Organizational Culture on Audit Quality: A Study of the Supreme Audit Agency (BPK) of West Sulawesi Province
items: Analysis of BUMDes Readiness in Implementing a Digital Accounting Information System and Its Implications for the Quality of Financial Reports
items: Digital Consumer Debt and Mental Well-Being in Generation Z: A Scoping Review
items: Determinants of Revenue Growth among Marketplace SMEs: Evidence from Production Factors in Indonesia
items: The Role of Nickel Downstreaming in Advancing Green Economy Transformation and Foreign Direct Investment in Indonesia
items: The Effect of Relevant Costs on the Income of Traditional Cake Traders with Local Wisdom Mopo'o Tanggalo Duhelo as a Moderation Variable
items: The Effectiveness of Student MSME Management in Increasing Business Profits in Gorontalo City
items: Effect Of Cost Of Goods Sold On Clove Commodity Farmers’ Income With Momosad As A Moderating Variable
items: Digital Marketing Model for Sustainable Ecotourism Development in Kerinci Regency

Exploring Pharmacy Frontliners Experience in Using the Mosly Application: A Qualitative Study of Reward and Digital Service Quality
type: item
description: Digital transformation in the pharmaceutical sector has encouraged the adoption of digital loyalty programs to strengthen user engagement and support sales activities. The Mosly application is one such program, developed for pharmacy frontliners to record product sell out, monitor points, and redeem rewards. This study aims to explore pharmacy frontliners’ experience in using the Mosly application in terms of ease of use, reward feature accessibility, and digital service quality. A descriptive qualitative approach was applied through structured direct observation of 20 frontliners from 20 active user pharmacies across three core activities: login, sell out input, and reward redemption. Data were analyzed using the interactive model of Miles, Huberman, and Saldana. The results show that login succeeded in 18 of 20 pharmacies, sell out input was performed independently by 10 pharmacies while 9 required assistance, whereas reward redemption was independent in only 8 pharmacies, with 8 requiring assistance, 1 failing due to an error, and 3 untested. Based on five e-service quality dimensions, service quality was adequate, with responsiveness as the strongest and error handling as the weakest dimension. Technical issues concentrated on low-specification devices and older Android versions, indicating that device compatibility critically shapes digital service quality. The study contributes by applying e-service quality dimensions as a behavior-based analytical framework and offers practical implications for improving the application and its loyalty program.
creator: Harits Farsyah
creator: Anita Safitri
rights: Copyright (c) 2026 Harits Farsyah, Anita Safitri https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-06-26
publication date: 2026-06-26
volume: 7
number: 2
doi: 10.37531/ecotal.v7i2.3960

Customer Journey Mapping In The Multi-Platform Era: A Touchpoint Analysis Of Purchase Decision-Making
type: item
description: The rapid proliferation of digital platforms has fundamentally transformed how consumers discover, evaluate, and purchase products. This study investigates the role of multi-platform touchpoints in shaping customer purchase decisions through the lens of Customer Journey Mapping (CJM). Drawing on a mixed-methods design, data were collected from 385 online shoppers in Indonesia through structured questionnaires and supplemented by 20 in-depth interviews. Structural Equation Modelling (SEM) was employed to quantify the relative influence of each touchpoint across five journey stages: awareness, consideration, evaluation, purchase, and post-purchase loyalty. Findings reveal that social media platforms, particularly Instagram and TikTok, exert the strongest influence during the awareness stage (β = 0.742, p < 0.001), while e-commerce platforms dominate at the evaluation and purchase stages. Customer reviews and ratings emerged as the most persuasive touchpoint across all stages (β = 0.764). The study further identifies critical cross-platform switching patterns, demonstrating that consumers typically engage an average of 4.7 touchpoints before completing a purchase. These findings provide actionable insights for marketing managers seeking to optimise omnichannel strategies and allocate resources across the customer journey
creator: Indra Putu Desa Nota
creator: Engkus
rights: Copyright (c) 2026 Indra Putu Desa Nota, Engkus https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-06-23
publication date: 2026-06-23
volume: 7
number: 2
starting page: 370
ending page: 380
doi: 10.37531/ecotal.v7i2.3910

The Influence of Product Quality, Price Perception, Brand Image, and Promotion on Purchase Decisions for Samsung Televisions in Jakarta
type: item
description: This research examines the influence of product quality, price perception, brand image, and promotion on consumers’ purchasing decisions regarding Samsung televisions in Jakarta. The study adopts a quantitative research design utilizing a survey approach. Data were gathered from 100 respondents who had previously purchased Samsung televisions and were selected through purposive sampling. The collected data were analyzed using multiple linear regression analysis, partial significance testing (t-test), simultaneous significance testing (F-test), and the coefficient of determination (R²). The results indicate that product quality, brand image, and promotion significantly and positively affect purchasing decisions. In contrast, price perception does not demonstrate a significant impact on consumers’ purchasing decisions. Among the independent variables examined, promotion emerged as the strongest determinant of purchasing decisions. Furthermore, the findings of the simultaneous test confirm that product quality, price perception, brand image, and promotion collectively exert a significant influence on purchasing decisions. The coefficient of determination value (R² = 0.628) suggests that 62.8% of the variation in purchasing decisions can be explained by the variables included in the model, while the remaining 37.2% is attributable to other factors not investigated in this study. These findings highlight the importance of maintaining product quality, strengthening brand image, and implementing effective promotional strategies to encourage consumer purchasing behavior.
creator: Yodi Listianto
rights: Copyright (c) 2026 Yodi Listianto https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-06-26
publication date: 2026-06-26
volume: 7
number: 2
starting page: 381
ending page: 389
doi: 10.37531/ecotal.v7i2.3963

The Effect Of Workload And Work Compesation On Employee Satisfaction At TPST Cirejag, Jatisari District Karawang Regenc
type: item
description: The research sample consisted of 36 employees at the Cirejag Integrated Waste Treatment Facility in Jatisari Subdistrict, Karawang Regency, selected using a saturation sampling technique to cover the entire population. A strictly verifiable quantitative approach was applied. Primary data were collected via a questionnaire using a Likert scale, while secondary data were obtained from field observations, brief interviews, and a comprehensive literature review. Data analysis was conducted using multiple linear regression with SPSS version 26 software, yielding the following findings. Partially, the impact of workload on employee job satisfaction was negative but not statistically significant. On the other hand, compensation has a significant positive influence. When considered simultaneously, workload and compensation together significantly influence job satisfaction, with a coefficient of determination reaching 50 percent, indicating that half of the variation in job satisfaction can be explained by these two variables, while the remainder depends on external factors. From these specific findings, it can be generally concluded that human resource management in the waste management sector, such as at the Cirejag Integrated Waste Treatment Facility, must prioritize a balance between workload and proportional compensation to sustainably improve public service standards
creator: Amalia Puspitasari
creator: Budi Rismayadi
creator: Wike Pertiwi
rights: Copyright (c) 2026 Amalia Puspitasari, Budi Rismayadi, Wike Pertiwi https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-04-17
publication date: 2026-04-17
volume: 7
number: 2
starting page: 01
ending page: 15
doi: 10.37531/ecotal.v7i2.3746

Implementation of Inventory Accounting for Spareparts in Accordance with PSAK No. 202: Case Study of PT. Bosowa Berlian Motor Manado
type: item
description: This study aims to analyze the suitability of the application of spare parts inventory accounting at PT Bosowa Berlian Motor Manado with PSAK No. 202 regarding inventory. The research uses a descriptive qualitative approach with data collection techniques in the form of observations, interviews, and documentation to obtain an in-depth picture of the practices that occur in the field. The results of the study show that the company has implemented a perpetual inventory recording system and uses the FIFO (First In, First Out) method in inventory assessment, which has generally referred to PSAK No. 202. In terms of presentation and disclosure, inventory is recorded as part of current assets in the financial statements and is recognized as a cost of goods sold in the income statement. However, in the measurement aspect, weaknesses are still found, namely the recognition of all costs related to the acquisition of inventory, so that the value presented does not fully reflect the acquisition cost in accordance with applicable standards. Based on these results, it can be concluded that the implementation of inventory accounting at PT Bosowa Berlian Motor Manado in general is in accordance with PSAK No. 202, but there is still a need for improvements, especially in the measurement aspect so that cost recognition can be carried out more appropriately.
creator: Siti Sarah Bactiar
creator: Opa Mustopa
creator: Lidya A. Maramis
rights: Copyright (c) 2026 Siti Sarah Bactiar, Opa Mustopa, Lidya A. Maramis https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-04-17
publication date: 2026-04-17
volume: 7
number: 2
starting page: 16
ending page: 26
doi: 10.37531/ecotal.v7i2.3739

The Influence of Organizational Culture, Democratic Leadership Style, and Work Motivation on Employee Work Discipline at the Industry and Manpower Office of Temanggung Regency
type: item
description: Employee work discipline is crucial for achieving organizational goals. This study aims to determine the influence of organizational culture, democratic leadership style, and work motivation on employee work discipline, both partially and simultaneously, at the Industry and Manpower Office of Temanggung Regency. This study used a quantitative approach. The sample consisted of 50 employees using a census technique. The results showed that partially, organizational culture had a significant positive effect on work discipline (t-value 3.161, sig. 0.003). Meanwhile, democratic leadership style (sig. 0.789) and work motivation (sig. 0.325) did not have a significant effect on work discipline. However, simultaneously, all three variables had a positive and significant effect on employee work discipline (F-value 19.194, sig. 0.001). The Adjusted R Square value of 0.527 indicates that 52.7% of the variation in work discipline is explained by the three independent variables. In conclusion, culture drives discipline, not democratic leadership or motivation alone, yet together they still have impact
creator: Yoga Aji Pratama
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-04-17
publication date: 2026-04-17
volume: 7
number: 2
starting page: 27
ending page: 41
doi: 10.37531/ecotal.v7i2.3761

The Effect of Work-Life Balance on Job Satisfaction through Work Stress with Perceived Organizational Support as a Moderation Variable in Employees of PT Pegadaian Maros Regency
type: item
description: Abstract This study aims to examine the effect of work-life balance on job satisfaction, with work stress as a mediating variable and perceived organizational support (POS) as a moderating variable. The research adopts a quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to analyze the relationships among variables. Data were collected from employees of PT Pegadaian in Maros Regency through a structured questionnaire. The results reveal that work-life balance has a significant negative effect on work stress and a positive effect on job satisfaction. Furthermore, work stress significantly and negatively influences job satisfaction, indicating that higher stress levels reduce employees’ satisfaction. Mediation analysis demonstrates that work stress partially mediates the relationship between work-life balance and job satisfaction, suggesting that work-life balance enhances job satisfaction both directly and indirectly through stress reduction. In addition, perceived organizational support is found to significantly moderate the relationships in the model. Specifically, POS weakens the negative impact of work stress on job satisfaction and strengthens the negative relationship between work-life balance and work stress. The study contributes to the literature by integrating Job Demands-Resources (JD-R) Theory and Social Exchange Theory in a moderated mediation framework, providing a more comprehensive understanding of how organizational and psychological factors interact to influence employee outcomes. Practically, the findings highlight the importance of promoting work-life balance and strengthening organizational support to reduce work stress and improve job satisfaction, particularly in the financial service sector. Keywords: work-life balance, work stress, job satisfaction, perceived organizational support
creator: Amal Amal
creator: Suljumansah Suljumansah
creator: Muh Rusli
creator: Mahmud mahmud
rights: Copyright (c) 2026 Amal Amal, Suljumansah Suljumansah, Muh Rusli, Mahmud mahmud https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-04-23
publication date: 2026-04-23
volume: 7
number: 2
starting page: 42
ending page: 56
doi: 10.37531/ecotal.v7i2.3764

The Influence of Talent Management on Employee Retention through Employee Engagement with Organizational Culture as a Moderation Variable: A Study on the Banking Sector in Makassar City
type: item
description: This study examines the influence of talent management on employee retention, combining employee engagement as a mediating variable and organizational culture as a moderation factor in the banking sector in Makassar, Indonesia. Based on the Resource-Based View (RBV) and Social Exchange Theory (SET), this study aims to provide a comprehensive understanding of how strategic human resource practices affect employee retention through psychological and contextual mechanisms. A quantitative research design was used, with data collected from 250 banking employees using a structured questionnaire. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) to assess measurement and structural models, including the effects of mediation and moderation. These findings reveal that talent management has a significant positive effect on employee engagement and employee retention. Employee engagement also significantly affects employee retention and partially mediates the relationship between management and talent retention. In addition, organizational culture significantly moderates the relationship between talent management and employee engagement, as well as between employee engagement and employee retention, reinforcing this effect under supportive cultural conditions. The study contributes to the literature by integrating RBV and SET in a single framework and simultaneously testing the effects of mediation and moderation, which remained limited in previous studies. The results highlight the importance of aligning talent management practices with organizational culture to improve employee engagement and retention. In practical terms, the findings provide strategic insights for banking institutions to develop integrated human resources policies that drive sustainable employee retention in a competitive labor market. Keywords: Talent Management, Employee Engagement, Employee Retention, Organizational Culture, PLS-SEM, Banking Sector
creator: Andi Wirandani Natsir
creator: Muh Rais
creator: Sukmawati Sukmawati
creator: Dewi Natalia
rights: Copyright (c) 2026 Andi Wirandani Natsir, Muh Rais, Sukmawati Sukmawati, Dewi Natalia https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-04-23
publication date: 2026-04-23
volume: 7
number: 2
starting page: 57
ending page: 70
doi: 10.37531/ecotal.v7i2.3763

Improving Employee Performance through Work Environment, Work Motivation, and Employee Relations
type: item
description: Penelitian ini bertujuan untuk menganalisis pengaruh lingkungan kerja, motivasi kerja, dan hubungan karyawan terhadap kinerja karyawan pada PT Perkebunan Nusantara IV Regional 1 Medan. Kinerja karyawan menjadi aspek penting dalam mendukung produktivitas dan pencapaian tujuan perusahaan, sehingga faktor-faktor yang memengaruhinya perlu diperhatikan secara optimal. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian deskriptif. Data dikumpulkan melalui penyebaran kuesioner kepada karyawan dan dianalisis menggunakan regresi linear berganda, uji validitas, uji reliabilitas, uji asumsi klasik, uji t, uji F, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa lingkungan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan. Motivasi kerja juga berpengaruh positif dan signifikan terhadap kinerja karyawan serta menjadi variabel yang paling dominan dalam memengaruhi kinerja. Selain itu, hubungan karyawan berpengaruh positif dan signifikan terhadap kinerja karyawan. Secara simultan, lingkungan kerja, motivasi kerja, dan hubungan karyawan berpengaruh signifikan terhadap kinerja karyawan. Nilai koefisien determinasi menunjukkan bahwa ketiga variabel tersebut mampu menjelaskan kinerja karyawan sebesar 71,8%, sedangkan sisanya dipengaruhi oleh faktor lain di luar penelitian ini. Hasil penelitian ini menunjukkan bahwa peningkatan lingkungan kerja yang kondusif, motivasi kerja yang kuat, dan hubungan karyawan yang harmonis dapat menjadi strategi penting dalam meningkatkan kinerja karyawan.
creator: James Wijaya
creator: Elga Dearma Sirait
creator: Doly Dionesyus Simamora
creator: Kristi Endah Ndilosa Ginting
creator: Mella Yunita
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-04-10
publication date: 2026-04-10
volume: 7
number: 2
starting page: 108
ending page: 121
doi: 10.37531/ecotal.v7i2.3793

The Influence of HR Analytics and Perceived Organizational Support on Employee Performance through Employee Engagement in Makassar City
type: item
description: This study aims to examine the effects of Human Resource (HR) Analytics and Perceived Organizational Support (POS) on employee performance, with employee engagement as a mediating variable, in the context of organizations in Makassar City, Indonesia. Grounded in Evidence-Based Management and Social Exchange Theory, this research seeks to provide a comprehensive understanding of how data-driven HR practices and organizational support jointly influence employee outcomes. A quantitative research design was employed using a survey method, with data collected from employees across various organizations in Makassar. The analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to evaluate both measurement and structural models, including direct and indirect relationships among variables. The findings reveal that HR Analytics and POS have significant positive effects on employee performance, both directly and indirectly through employee engagement. Employee engagement was found to play a substantial mediating role, indicating that the impact of HR Analytics and POS on performance is partially transmitted through enhanced psychological involvement and work-related commitment. Additionally, the model demonstrates strong explanatory power, confirming the robustness of the proposed relationships. This study contributes to the human resource management literature by integrating Evidence-Based Management and Social Exchange Theory into a unified framework, highlighting the interplay between technological and relational factors in shaping employee performance. Practically, the findings suggest that organizations should align data-driven HR practices with supportive organizational environments to foster employee engagement and optimize performance outcomes. Keyword : HR Analytics, Perceived Organizational Support, Employee Performance through Employee
creator: Sudirman Sudirman
creator: Andi Syahrul Makuradde
creator: Rusnathul Amiah
creator: Hadiasman Ibrahim
rights: Copyright (c) 2026 Sudirman Sudirman, Andi Syahrul Makuradde, Rusnathul Amiah, Hadiasman Ibrahim https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-04-23
publication date: 2026-04-23
volume: 7
number: 2
starting page: 71
ending page: 85
doi: 10.37531/ecotal.v7i2.3762

Comparative Analysis of Rice Farming Using Tabela and Transplantation Patterns in Harapan Village
type: item
description: This study aims to determine the production costs and income of lowland rice farming using the Tabela planting pattern and the shifting planting pattern in Harapan Village, Wonosari District. This study involved 41 rice farmers. The research method is a survey, using a farming analysis that provides an explanation of the large production costs and income of lowland rice farming in the table planting pattern and the shifting planting pattern in Harapan Village. The results of the study show Based on the results of the analysis that has been carried out, it can be seen that the average farming costs incurred by rice farmers with a shifting planting pattern are Rp. 10,600,959 (Per Kg / Farmer / MT) and the average farming costs incurred by rice farmers with a Tabela planting pattern are Rp. 2,676,347 (Per Kg / Farmer / MT) in Harapan Village, Wonosari District, and the average income of rice farmers with a shifting planting pattern is Rp. 22,289,950 (Per Kg / Farmer / MT) and the average income of rice farmers with a Tabela planting pattern is Rp. 32,313,126 (Per Kg / Farmer / MT) in Harapan Village, Wonosari District
creator: Zulkarnain Bokingo
creator: Meity Melani Mokoginta
creator: Yusriyah Atikah Gobel
creator: Dewa Oka Suparwata
rights: Copyright (c) 2026 Zulkarnain Bokingo, Meity Melani Mokoginta, Yusriyah Atikah Gobel, Dewa Oka Suparwata https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-04-23
publication date: 2026-04-23
volume: 7
number: 2
starting page: 86
ending page: 95
doi: 10.37531/ecotal.v7i2.3776

Digital Retail Transformation: The Influence of E-Commerce, Digital Marketing, and Service Quality on Purchasing Decisions
type: item
description: This study examines the effect of e-commerce, digital marketing, and service quality on purchasing decisions at PT Gramedia Asri Media, a retail company. The study employed a quantitative approach with descriptive and associative characteristics. The population consisted of customers of PT Gramedia Asri Media, based on 86,085 customer transactions. The sample was determined using the Slovin formula, and 120 respondents were obtained during the data collection process. Data were collected through a Likert-scale questionnaire distributed via Google Forms and were analyzed using multiple linear regression with IBM SPSS. The results showed that, partially, e-commerce had a positive and significant effect on purchasing decisions with a t-value of 2.731 and a significance value of 0.007, digital marketing had a positive and significant effect with a t-value of 2.652 and a significance value of 0.009, and service quality had a positive and significant effect with a t-value of 3.988 and a significance value of 0.000. Simultaneously, e-commerce, digital marketing, and service quality had a positive and significant effect on purchasing decisions with an F-value of 84.105 and a significance value of 0.000. The Adjusted R Square value of 0.677 indicated that 67.7% of purchasing decisions could be explained by the three independent variables, while the remaining 32.3% was influenced by other variables outside this study
creator: Ekel Jadi Lapenta Tarigan
creator: Mega Ruslina Safutri
creator: Yolanda Salsabila
creator: Ricky Rafii Ritonga
creator: Zenni Riana
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-04-23
publication date: 2026-04-23
volume: 7
number: 2
starting page: 96
ending page: 107
doi: 10.37531/ecotal.v7i2.3782

The Impact of Safety Education and Socialization Programs on Community Satisfaction at PT Jasa Raharja, Mamuju Branch
type: item
description: PT Jasa Raharja is a State-Owned Enterprise (SOE) whose primary duty is to provide basic protection to victims of road traffic and public transportation accidents. In addition to providing compensation, PT Jasa Raharja also plays an active role in accident prevention efforts through various safety education activities and socialization programs aimed at increasing public awareness of road safety and understanding of the services provided. PT Jasa Raharja Mamuju Branch consistently carries out safety education and socialization activities for the public, including through counseling, safety campaigns, and the provision of information regarding the rights and obligations of road users. These activities are expected to not only increase public knowledge but also impact the level of public satisfaction with the services provided by PT Jasa Raharja. Based on this, this study was conducted to analyze the effect of safety education and socialization programs on community satisfaction at PT Jasa Raharja Mamuju Branch. This research is expected to provide insight into the role and contribution of PT Jasa Raharja in improving community satisfaction and serve as evaluation material for developing future service and education programs.
creator: Sulvi Ardianti
creator: Hari Yeni
creator: Junaeda Junaeda
creator: Muh Ferils
creator: Abdul Wahab
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-05-21
publication date: 2026-05-21
volume: 7
number: 2
starting page: 190
ending page: 205
doi: 10.37531/ecotal.v7i2.3885

Modeling Motor Vehicle Tax Revenue with a One-Time Payment Scheme: A Case Study of the Jombang Regional Government
type: item
description: This study examines the effectiveness of Motor Vehicle Tax (PKB) collection by comparing the annual payment system, with an average compliance rate of 83.57%, to a one-time lump-sum payment scheme. The analysis employs time value of money concepts and Discounted Cash Flow (DCF) to calculate present values, alongside the Weibull distribution to estimate vehicle lifespan. For the lump-sum scheme, an annuity model over a 20-year period, reflecting the average vehicle life, results in a one-time PKB payment of IDR 2,556,467.50 per vehicle. The model further simulates the addition of new vehicles and estimates for existing vehicles. Findings reveal that, under the annual system, projected PKB revenue over the next 20 years—assuming a switch to the lump-sum scheme in 2026—would total IDR 991.4 billion, with realized revenue at IDR 828.5 billion and potential losses of IDR 162.8 billion due to arrears. In contrast, the lump-sum scheme would yield both potential and realized revenues of IDR 1.38 trillion, with no projected losses as taxes are paid upfront. Simulations indicate annual system revenue leakage could reach IDR 530 billion if all vehicles are unregistered. The study concludes that a lump-sum payment system reduces annual tax losses, increases revenue certainty, and strengthens regional fiscal resilience.
creator: Ramdhan Fazrianto Suwarman
creator: Anik Tri Mulyani
creator: Andi Daniah Pahrany
rights: Copyright (c) 2026 Ramdhan Fazrianto Suwarman, Anik Tri Mulyani, Andi Daniah Pahrany https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-05-02
publication date: 2026-05-02
volume: 7
number: 2
starting page: 108
ending page: 119
doi: 10.37531/ecotal.v7i2.3805

The Effect Of Job Training, Motivation, And Discipline On Employee Job Satisfaction At The Medan City Manpower Department
type: item
description: The goal of this study is to look into how work motivation, the work environment, and training affect how well employees do their jobs at PT Medcomm Solution. In service organizations, human resources are regarded as a strategic element affecting performance, with other internal organizational factors contributing. This study utilized a quantitative methodology with a causal associative research design. The sample encompassed all 66 employees, employing a census sampling methodology. The data were analyzed using multiple linear regression. The findings suggest that job motivation and training positively and significantly influence employee performance, however the work environment does not. These three independent factors have a substantial effect on employee performance at the same time, as shown by the F-value of 20.085 and the significance level of 0.000 (<0.05). The coefficient of determination value of 51.8% shows that the variables of work motivation, work environment, and training can explain differences in employee performance. The other 48.2% is due to factors not included in this research model, such as rewards, pay, work discipline, organizational culture, job satisfaction, work stress, and individual employee characteristics.
creator: Nisa Kamelia Napitupulu
creator: Emiya Sindamaeysa Br Ginting
creator: Riki Rinaldi Gea
creator: Herlina Novita, Herlina Novita
creator: Nasib Nasib
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-05-01
publication date: 2026-05-01
volume: 7
number: 2
starting page: 120
ending page: 135
doi: 10.37531/ecotal.v7i2.3826

Motivation and Agribusiness Entrepreneurial Intention among Generation Z at Tanah Laut State Polytechnic
type: item
description: Z Generation is a generation whose main characteristic is being accustomed to technology. Likewise in the choice of entrepreneurial motivation. Generally, Gen Z prefers entrepreneurship to express self-actualization and the abilities they have. The research is included in quantitative research with a correlational approach. The population and sample are students of Tanah Laut Polytechnic majoring in Tax Accounting, Accounting, Agroindustry and Agro-Industrial Product Development. Data collection through questionnaires and analysis using Pearson correlation. Results show that motivation of Z Generation entrepreneurial is high category and has an impact on agribusiness entrepreneur intention which is also high. The results concluded that there was significantly relationship bet ween motivation and agribusiness entrepreneur intention.
creator: Ardi Kurniawan
creator: Khalid Al Hadring Smith
creator: M Bastian
creator: Faisal Basyir
creator: Kevin Tanjung
rights: Copyright (c) 2026 Ardi Kurniawan, Khalid Al Hadring Smith, M Bastian, Faisal Basyir, Kevin Tanjung https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-05-11
publication date: 2026-05-11
volume: 7
number: 2
starting page: 136
ending page: 144
doi: 10.37531/ecotal.v7i2.3747

The Influence Of Leadership Style, Motivation, And Work Environment On Employee Performance At Pt Jasindo Testing Services
type: item
description: The phenomenon that occurs in various companies shows that there are still many employees who experience decreased work enthusiasm, low productivity, and lack of satisfaction with the work environment. This study aims to further analyze the influence of leadership style, work motivation, and work environment on employee performance. The study used a quantitative method carried out at PT Jasindo Testing Service with a sampling method using the slovin technique with an error rate of 5%, resulting in 110 respondents from a total population of 151 people. Based on the results of the study that has been conducted, it can be concluded that Leadership Style (X1), Motivation (X2), and Work Environment (X3) have a significant influence on Employee Performance (Y) at PT Jasindo Testing & Inspection Services. This is evidenced by the significance value of 0.000 <0.05, and the Fcount value (244.975) > Ftable (2.69), which shows that the three independent variables simultaneously affect the dependent variable. In addition, the R-square value of 0.874 indicates that 87.4% of the variation in employee performance can be explained by leadership style, motivation, and work environment, while 12.6% is influenced by other factors not examined in this study. Thus, the better the leadership style, motivation, and work environment, the higher the employee performance.
creator: Dolly Maulidin Hasibuan
creator: Melfrianti Romauli Purba
creator: Nasib Nasib
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-05-01
publication date: 2026-05-01
volume: 7
number: 2
starting page: 145
ending page: 157
doi: 10.37531/ecotal.v7i2.3832

The Effect of Participation in Internship Programs Certified and Project-Based Training on The Work Readiness of Students of SMK Prapanca 2 Surabaya
type: item
description: The purpose of this “study was to determine the readiness of third-grade students of SMK Prapanca 2 Surabaya to enter the workforce after participating in a certified internship program and project-based training. This study used a survey method with a quantitative approach. The sampling method used was purposive sampling, and the study population consisted of students of SMK Prapanca 2 Surabaya. Respondents were given a questionnaire to complete to collect data. Participation in the certified internship program and project-based training was the independent factor in this study, while students' work readiness was the dependent variable. Using the SPSS program, multiple linear regression analysis was used as the data analysis method. The results showed that students' work readiness was positively and significantly influenced by their involvement in the certified internship program. In addition, project-based training significantly improved students' readiness to enter the workforce. At SMK Prapanca 2 Surabaya, involvement in the certified internship program, training, and project-based training significantly improved students' readiness to enter the workforce.” It is hoped that this study will serve as an assessment tool for schools seeking to improve the quality of practice-based learning initiatives to better prepare students for the workforce.
creator: Fransiska Santri
creator: Achmad Sholihin
rights: Copyright (c) 2026 Fransiska Santri, Achmad Sholihin https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-05-20
publication date: 2026-05-20
volume: 7
number: 2
starting page: 158
ending page: 169
doi: 10.37531/ecotal.v7i2.3854

Content Marketing Strategy on the TikTok Application: Investigating Consumer Drivers of Impulsive Buying Behavior in Purchasing Tanasol Products
type: item
description: This study aims to analyze the TikTok content marketing strategy used by Tanasol, a local women's sandal brand from Bali, and to identify factors driving consumer impulsive buying behavior. The study employs a qualitative descriptive approach using a case study method. Data were collected through in-depth interviews with three cross-generational consumers, the business owner, and Tanasol's marketing team, supplemented by non-participatory observation of TikTok content and digital documentation. Data analysis followed the Miles and Huberman interactive model. Results indicate that content strategies based on visual realism, simple storytelling, thematic promotions, and TikTok Shop integration effectively drive impulsive purchases. Key drivers of impulsive buying include honest and realistic product visuals, ease of TikTok Shop features, affordable pricing, high trust levels, and situational-emotional factors. These findings are analyzed through Ajzen's (1991) Theory of Planned Behavior framework, demonstrating synergy between positive consumer attitudes, subjective norms from social proof, and high perceived behavioral control. This study affirms that local SME brands can compete effectively in TikTok's digital ecosystem through organic approaches based on emotional proximity and content authenticity, without relying on major influencers.
creator: Ni Nyoman Sri Anjani
creator: Ni Nyoman Sri Manik Parasari
rights: Copyright (c) 2026 Ni Nyoman Sri Anjani, Ni Nyoman Sri Manik Parasari https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-05-20
publication date: 2026-05-20
volume: 7
number: 2
starting page: 170
ending page: 178
doi: 10.37531/ecotal.v7i2.3824

The Effect of Student Satisfaction and Learning Environment on The Academic Achievement of Students of Perdana Vocational High School 1 Surabaya
type: item
description: This study analyzes the influence of learning satisfaction and learning environment on the academic achievement of students at Perdana 1 Vocational High School Surabaya. The background of this study is the growing importance of non-cognitive factors in shaping student performance. A quantitative survey was conducted with 90 participants, and the data were examined using validity and reliability assessments, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination. All instruments were found to be valid and reliable, with Cronbach’s Alpha values exceeding 0.70. The classical assumption tests indicated that the data were normally distributed, free from multicollinearity, and did not exhibit heteroscedasticity. Regression analysis revealed that both independent variabel have a positive significant effect on academic achievement, with the learning environment identified as the most dominant influencing factor. The simultaneous test confirmed a significant combined effect of both variables on academic achievement with a significance value of 0.000 < 0.05. Furthermore, the coefficient of determination (R² = 0.668) indicates that 66.8% of the variation in academic achievement can be explained by learning satisfaction and learning environment. These findings suggest that improving learning satisfaction and creating a conducive learning environment are key strategies to enhance student academic achievement.
creator: Maria Melania Jaisa
creator: Tutik Winarsih
rights: Copyright (c) 2026 Maria Melania Jaisa, Tutik Winarsih https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-05-22
publication date: 2026-05-22
volume: 7
number: 2
starting page: 179
ending page: 189
doi: 10.37531/ecotal.v7i2.3842

The Dualism of the Indonesian Labor Market: Between Investment, Wages, and Education Level
type: item
description: Labor absorption is a key indicator for assessing an economy’s ability to optimally absorb labor and distribute income in order to improve public welfare and reduce poverty rates. This study aims to estimate the effects of education level (average years of schooling), minimum wage, domestic investment (DDI), and foreign investment (FDI) on formal and informal labor absorption in Indonesia from 2019 to 2024 using panel data regression with a Fixed Effects Model (FEM) approach. The regression results in Model 1 indicate that average years of schooling has a positive effect and the minimum wage has a negative effect on formal labor absorption, while domestic investment and foreign investment do not have a significant effect on formal labor absorption. Meanwhile, in Model 2, it was found that average years of schooling has a negative effect, minimum wage and foreign investment have a positive effect, while domestic investment has no significant effect on informal labor absorption. Therefore, the government is expected to formulate policies focused on improving the quality of education and workforce skills, controlling minimum wage increases in a proportionate manner, and encouraging labor-intensive investment t expand employment in the formal sector in Indonesia.
creator: Arjuna Wahyu Permana Ajie
creator: Muhammad Anas
rights: Copyright (c) 2026 Arjuna Wahyu Permana Ajie, Muhammad Anas https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-05-23
publication date: 2026-05-23
volume: 7
number: 2
starting page: 190
ending page: 203
doi: 10.37531/ecotal.v7i2.3863

The The Influence of Leadership Style and Work Environment on Employee Performance at PT Bank Arta Kedaton, Bandar Lampun
type: item
description: This study was conducted at PT Bank Arta Kedaton to examine the extent to which leadership style and work environment influence employee performance effectiveness. The research employed a quantitative method, with data collected through questionnaires. The findings revealed that leadership style has a significant influence in enhancing employee productivity. Meanwhile, the work environment also contributes positively to work efficiency. Further statistical analysis indicated that the work environment tends to have a greater influence compared to leadership style. Several aspects, such as the availability of facilities, strong interpersonal relationships, and comfortable working conditions, play an important role in improving employee motivation and work outcomes. Therefore, the strategic recommendation for the company is to optimize visionary leadership styles and establish an ergonomic and collaborative work environment in order to achieve better business objectives.
creator: Bill leonardo
creator: Hamartoni Ahadis
rights: Copyright (c) 2026 Bill leonardo, Hamartoni Ahadis https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-05-26
publication date: 2026-05-26
volume: 7
number: 2
starting page: 204
ending page: 216
doi: 10.37531/ecotal.v7i2.3869

Sustainable Agricultural Economics: A Systematic Literature Review and Bibliometric Analysis
type: item
description: Sustainable agricultural economics has emerged as an increasingly important research field in response to global challenges such as climate change, environmental degradation, food insecurity, and resource scarcity. Despite the growing volume of scholarly publications, the existing literature remains fragmented across multiple themes, methodologies, and disciplinary perspectives, limiting comprehensive understanding of the field’s intellectual structure and future research directions. Therefore, this study aims to: (1) examine whether sustainable agricultural economics continues to be a significant area for future academic inquiry, (2) analyze the current research landscape and distribution within the field, and (3) identify key theoretical and practical implications for advancing future research. This study employs a combined Systematic Literature Review (SLR) and bibliometric analysis approach following the PRISMA 2020 framework. Data were collected from the Scopus database in May 2026 using structured keyword combinations related to agricultural economics and sustainability. Bibliometric mapping was conducted using VOSviewer to analyze publication trends, geographical distribution, institutional productivity, journal sources, authorship patterns, and keyword co-occurrence networks. Additionally, thematic analysis was applied to identify dominant research themes and emerging scholarly trends. The findings reveal that sustainable agricultural economics is a rapidly expanding and highly relevant field of academic inquiry. Publication trends demonstrate significant growth from only two publications in 1989 to 186 publications in 2025 and 161 publications in 2026. China emerged as the dominant contributor in terms of publication output and institutional productivity, while leading journals included the Journal of Environmental Management and the Journal of Cleaner Production. Thematic analysis indicates that the literature is increasingly focused on sustainable develop…
creator: Rut Normasari
creator: Stenly Kawuwung
creator: Shapely Ambalao
rights: Copyright (c) 2026 Rut Normasari, Stenly Kawuwung, Shapely Ambalao https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-06-07
publication date: 2026-06-07
volume: 7
number: 2
starting page: 217
ending page: 234
doi: 10.37531/ecotal.v7i2.3893

Entreprenursing - Peran Kewirausahaan dalam Pengembangan Profesi Keperawatan dan Pelayanan Kesehatan: Sebuah Tinjauan Sistematis
type: item
description: Entreprenursing merupakan integrasi antara profesi keperawatan dan kewirausahaan yang berkembang sebagai respons terhadap transformasi sistem kesehatan, kebutuhan layanan berbasis komunitas, dan perkembangan inovasi kesehatan. Perawat tidak hanya berperan sebagai pemberi asuhan keperawatan, tetapi juga sebagai inovator, educator, leader, intrapreneur, dan entrepreneur dalam pelayanan kesehatan. Meskipun konsep entreprenursing semakin berkembang, penelitian terkait masih didominasi oleh studi konseptual dan eksploratif, sedangkan kajian yang mensintesis secara komprehensif mengenai konsep, entrepreneurship education, entrepreneurial intention, faktor pendukung, hambatan, serta implikasi entreprenursing terhadap profesi keperawatan dan sistem kesehatan masih terbatas. Oleh karena itu, penelitian ini bertujuan menganalisis perkembangan entreprenursing melalui pendekatan Systematic Literature Review (SLR) dengan pendekatan PRISMA 2020. Pencarian literatur dilakukan pada database Google Scholar, PubMed, ScienceDirect, dan ProQuest menggunakan kata kunci “entreprenursing”, “nurse entrepreneurship”, “nursing entrepreneurship”, dan “healthcare entrepreneurship”. Kriteria inklusi meliputi artikel berbahasa Inggris atau Indonesia, tersedia full text, dipublikasikan tahun 2019–2026, dan relevan dengan entrepreneurship dalam keperawatan. Dari total 162 artikel yang teridentifikasi, sebanyak 20 artikel memenuhi kriteria inklusi dan dianalisis secara kualitatif. Hasil kajian menunjukkan bahwa entreprenursing mencakup praktik mandiri keperawatan, home care, telehealth, konsultasi kesehatan, pendidikan kesehatan, social entrepreneurship, dan inovasi layanan kesehatan berbasis komunitas. Faktor yang mendukung entreprenursing meliputi self-efficacy, entrepreneurial intention, pengalaman klinis, jejaring profesional, mentoring, dan entrepreneurship education. Hambatan utama yang ditemukan adalah keterbatasan kompetensi bisnis, regulasi praktik mandiri, akses modal, tantangan etik, dan…
creator: Brain Kaparang
creator: Grace Kaparang
rights: Copyright (c) 2026 Brain Kaparang, Grace Kaparang https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-06-09
publication date: 2026-06-09
volume: 7
number: 2
starting page: 235
ending page: 252
doi: 10.37531/ecotal.v7i2.3881

Tinjauan Kritis Terhadap Proses Pengembangan Produk Dengan Pendekatan Rekayasa Nilai Dan Target Costing Pada Perusahaan Otomotif
type: item
description: Persaingan bisnis yang semakin ketat menuntut perusahaan menghasilkan produk berkualitas dengan biaya efisien. Penelitian ini bertujuan meninjau secara kritis penerapan Value Engineering (VE) dan target costing dalam pengembangan produk pada industri otomotif. Metode yang digunakan adalah deskriptif kualitatif dengan pendekatan studi pustaka melalui pengumpulan data dari jurnal, buku, dan artikel ilmiah relevan yang dianalisis secara deskriptif-analitis. Hasil penelitian menunjukkan bahwa integrasi VE dan target costing mampu meningkatkan efisiensi biaya tanpa mengurangi kualitas dan fungsi utama produk. Pendekatan bertahap melalui Concept-VE, Project-VE, dan Validation-VE memberikan kerangka kerja sistematis dan aplikatif dalam proses pengembangan produk. Keterlibatan tim multifungsi turut memperkuat efektivitas implementasi metode. Namun, terdapat keterbatasan berupa ruang lingkup studi yang terbatas, ketergantungan terhadap komponen impor, serta belum adanya evaluasi kinerja jangka panjang pascaimplementasi produk.
creator: Rini Calarisa Siahaan
creator: Tonius Marojahan Manik
creator: Ardin Dolok Saribu
creator: Meliston Arianti Pasaribu
creator: iin elovani tarigan
creator: Yolanda Artha Pasaribu
creator: Winny Oktariska Zega
creator: Febrina Ruth Rebecca Marpaung
rights: Copyright (c) 2026 Rini Calarisa Siahaan, Tonius Marojahan Manik, Ardin Dolok Saribu, Meliston Arianti Pasaribu, iin elovani tarigan, Yolanda Artha Pasaribu, Winny Oktariska Zega, Febrina Ruth Rebecca Marpaung https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-06-11
publication date: 2026-06-11
volume: 7
number: 2
starting page: 253
ending page: 260
doi: 10.37531/ecotal.v7i2.3907

Analysis of the Influence of Auditor Competence, Independence, and Organizational Culture on Audit Quality: A Study of the Supreme Audit Agency (BPK) of West Sulawesi Province
type: item
description: Demands for public accountability make audit quality a crucial element for the West Sulawesi Provincial Office of the Supreme Audit Agency of the Republic of Indonesia (BPK RI). This study aims to examine and analyze the influence of auditor competence, auditor independence, and organizational culture—both individually and collectively—on audit quality. Using a quantitative method with a causal design, this study involved 50 auditors as respondents through purposive sampling. Primary data collected via questionnaires were analyzed using multiple linear regression with SPSS software. The results indicate that, individually, competence, independence, and organizational culture have a positive and significant effect on audit quality. Auditor independence was found to be the most dominant variable influencing audit quality. Simultaneously, the three independent variables contributed a very strong 97.2% to the variation in audit quality, as indicated by the Adjusted R² value. Square. These findings confirm that the combination of individual auditors' capabilities and the internalization of organizational values is a key determinant in producing accurate and credible audit reports. Strengthening the aspect of independence is the primary recommendation for maintaining public trust in the transparency of local financial management in West Sulawesi.
creator: Riana Anggraeny Ridwan
creator: Nurul Listiawati
creator: Nila Adriani
rights: Copyright (c) 2026 Riana Anggraeny Ridwan, Nurul Listiawati, Nila Adriani https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-06-11
publication date: 2026-06-11
volume: 7
number: 2
starting page: 261
ending page: 268
doi: 10.37531/ecotal.v7i2.3837

Analysis of BUMDes Readiness in Implementing a Digital Accounting Information System and Its Implications for the Quality of Financial Reports
type: item
description: This study aims to explore in-depth the readiness of the Village-Owned Enterprise (BUMDes) of Nusa Jaya in implementing a Digital Accounting Information System (AIS) and its implications for the quality of financial reports. The research method used is a qualitative approach with a case study design. Data validity was tested using triangulation techniques, while data analysis applied the Miles and Huberman interactive model. The results highlight that the readiness level of the BUMDes is still at an early initiation stage and has not fully implemented digital AIS. Financial operations are still managed using Microsoft Excel due to limitations in technological infrastructure, human resource (HR) competence, and budget support. Interestingly, despite not being fully digitalized, the quality of the resulting financial reports still meets the aspects of relevance, completeness, timeliness, and transparency. This achievement is supported by effective manual internal control mechanisms through a definitive division of tasks, password protection, dual data storage, and physical archiving. It is concluded that the current reporting quality is built on managerial commitment rather than technological sophistication. To optimize future accuracy, efficiency, and data integration, improving HR competencies and providing technological infrastructure are absolutely necessary to support comprehensive digital transformation.
creator: Ajeng Puspita Savitri
creator: Mahmud Mahmud
creator: Rizky Ramadhan
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-06-02
publication date: 2026-06-02
volume: 7
number: 2
starting page: 269
ending page: 278
doi: 10.37531/ecotal.v7i2.3923

Digital Consumer Debt and Mental Well-Being in Generation Z: A Scoping Review
type: item
description: The rapid expansion of digital financial services, particularly Buy Now Pay Later (BNPL), online lending platforms, and e-commerce credit systems, has transformed consumption patterns among Generation Z. Although these services improve financial accessibility and transactional convenience, concerns have emerged regarding their psychological consequences, including anxiety, financial stress, compulsive buying behavior, and declining mental well-being. This scoping review aims to map existing evidence regarding the relationship between digital consumer debt and mental well-being among Generation Z consumers. This review employed the PRISMA Extension for Scoping Reviews (PRISMA-ScR) framework. Relevant articles published between 2019 and 2025 were identified from Google Scholar, Scopus-indexed journals, PubMed, and ScienceDirect using keywords related to BNPL, digital debt, fintech lending, Generation Z, and mental health. Inclusion criteria focused on empirical and review-based studies discussing digital borrowing behavior and psychological outcomes among young adults and Generation Z populations. A total of 15 eligible studies were analyzed. The findings indicate that digital consumer debt is consistently associated with elevated financial stress, anxiety symptoms, impulsive purchasing tendencies, emotional instability, and reduced financial well-being among Generation Z users. Several studies also highlight the role of financial literacy, self-control, and social media influence as moderating factors affecting borrowing behavior. Furthermore, easy accessibility and low perceived borrowing barriers contribute to debt normalization among younger consumers. The rapid expansion of fintech lending ecosystems therefore requires balanced approaches that simultaneously promote financial innovation, consumer accessibility, and psychological well-being protection. Without adequate financial literacy and responsible regulatory frameworks, the continued normalization of digital…
creator: Grace Fresania Kaparang
creator: Cherry Lumingkewas
creator: Shapely Ambalao
rights: Copyright (c) 2026 Grace Fresania Kaparang, Cherry Lumingkewas, Shapely Ambalao https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-06-09
publication date: 2026-06-09
volume: 7
number: 2
starting page: 279
ending page: 296
doi: 10.37531/ecotal.v7i2.3883

Determinants of Revenue Growth among Marketplace SMEs: Evidence from Production Factors in Indonesia
type: item
description: This research endeavor seeks to examine the influence of production determinants and technological openness on the income progression of micro, small, and medium enterprises (MSMEs) engaged in marketplace activities within Indonesia. The investigation utilizes a quantitative methodology, drawing upon microdata derived from the 2023 E-Commerce Survey executed by Statistics Indonesia (BPS) via the VECOM24 S dataset. The analytical framework employed is binary logistic regression, with marketplace income growth designated as the dependent variable. The independent variables under consideration encompass capital, labor, the duration of online business operation, and technology training. The outcomes reveal that labor exerts a positive and statistically significant impact on marketplace income growth, whereas the duration of online business operation and technology training yield negative and statistically significant effects. In contrast, capital does not demonstrate a significant influence on the income growth of MSMEs. These results suggest that digital adaptability and business management proficiency hold greater importance than extensive digital experience or general technology training in enhancing the performance of marketplace-oriented MSMEs in Indonesia.
creator: Keyla Ceceliananda Putri
creator: Ali Zainal Abidin
rights: Copyright (c) 2026 Keyla Ceceliananda Putri, Ali Zainal Abidin https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-06-17
publication date: 2026-06-17
volume: 7
number: 2
starting page: 297
ending page: 311
doi: 10.37531/ecotal.v7i2.3860

The Role of Nickel Downstreaming in Advancing Green Economy Transformation and Foreign Direct Investment in Indonesia
type: item
description: This study analyzes the transformation of Foreign Direct Investment in the nickel downstream sector in Indonesia within the framework of a green economy. This research aims to fill the gap in the literature regarding the integration between downstream policies, foreign investment patterns, and environmental sustainability principles. Using a structured literature study approach with thematic analysis techniques, this study synthesizes secondary data from accredited journal articles, government reports, and related institution publications between 2015 and 2025. The results of the study show that downstream policies have succeeded in changing the character of FDI from resource extraction-oriented to value-added industry-based strategic investments, especially in the electric vehicle supply chain. However, this transformation faces an ecological paradox, where the nickel production process still relies on fossil energy. Therefore, the success of nickel downstream must be assessed based on the quality of green technology transfer and the application of Environmental, Social, and Governance (ESG) principles to ensure a truly sustainable modernization of the industry.
creator: M. Nashrullah
creator: Frida Eka Ristanti
creator: Resty Abdillah Paryanda
creator: Restu Asa Marisza Sukma
creator: Rokhmat Subagiyo
creator: Muhammad Aswad
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-06-12
publication date: 2026-06-12
volume: 7
number: 2
starting page: 312
ending page: 319
doi: 10.37531/ecotal.v7i2.3935

The Effect of Relevant Costs on the Income of Traditional Cake Traders with Local Wisdom Mopo'o Tanggalo Duhelo as a Moderation Variable
type: item
description: This study aims to analyze the influence of relevant costs on the income of traditional cake traders with the local wisdom of Mopo'o Tanggalo Duhelo as a moderation variable in traditional cake traders in the Moodu Traditional Market, Gorontalo City. The research uses a quantitative method with an associative approach. Data was obtained through the distribution of questionnaires to 30 respondents who were selected using saturated sampling techniques. Data analysis was carried out by simple linear regression and Moderated Regression Analysis (MRA) using the help of the SPSS program. The results of the study show that relevant costs have a positive and significant effect on the income of traditional cake traders with a contribution of 17.1%. This influence is reflected in the dominance of indicators of the decision to continue or stop the business, which shows that traders consider costs and profits in determining the sustainability of their business. In contrast, the indicator of the decision to sell or further process has the lowest contribution because some traders have not fully considered the additional costs and economic benefits in decision-making. The results of the study also showed that the local wisdom of Mopo'o Tanggalo Duhelo was able to strengthen the relationship between relevant costs and traders' income. The indicator of trading honesty was the most dominant aspect of moderation, while patience in the face of risk was the indicator with the lowest contribution. The Mopo'o Tanggalo Duhelo variable is classified as a quasi moderator.
creator: Shalwa Mustafa
creator: Tri Handayani Amaliah
creator: Ayu Rakhma Wuryandini
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-06-12
publication date: 2026-06-12
volume: 7
number: 2
starting page: 320
ending page: 335
doi: 10.37531/ecotal.v7i2.3945

The Effectiveness of Student MSME Management in Increasing Business Profits in Gorontalo City
type: item
description: This study aims to determine the effectiveness of student MSME management in increasing business profits in Gorontalo City. The data analysis used in this study is a descriptive qualitative approach using primary and secondary data sources. The data collection method was carried out through observation, interviews, and documentation. Based on the results of the study, it shows that the effectiveness of student MSME management in increasing business profits is seen from several aspects, namely financial management, information management, operational management, and business control and supervision have been running quite well, but not fully optimal. Some student MSME actors still use simple business management, especially in financial recording and business control. The operating profit obtained has increased, but it is still fluctuating because it is influenced by sales levels, the number of consumers, operational costs, raw material prices, and market conditions. Therefore, more effective and structured business management is needed so that the increase in business profits can be more stable and sustainable.
creator: Nabila D. Pakaya
creator: Tri Handayani Amaliah
creator: Ikhlas Ul Aqmal
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-06-20
publication date: 2026-06-20
volume: 7
number: 2
starting page: 336
ending page: 348
doi: 10.37531/ecotal.v7i2.3946

Effect Of Cost Of Goods Sold On Clove Commodity Farmers’ Income With Momosad As A Moderating Variable
type: item
description: This research aims to analyze the effect of cost of goods sold {COGS) on clove farmers’ income and to examine the role of momosad as a moderating variable in the relationship between COGS and clove farmers’ income in Buyandi Village, Modayag Subdistrict. This research employs a quantitative approach with a survey method through questionnaire distribution. The population consisted of all clove farmers in Buyandi Village, Modayag Subdistrict. Using a nonprobability sampling technique, a sample of 50 clove farmers who met the criteria was selected. Data analysis techniques employed multiple linear regression with a moderated regression approach, assisted by SPSS version 20. The results show that the cost of goods sold has a positive and significant effect on farmers’ income. Furthermore, momosad, as a form of traditional mutual cooperation, directly demonstrates a positive and significant effect on farmers’ income. However, the moderation test results indicate that momosad provides a negative and significant influence on the relationship between COGS and farmers’ income. This suggests that although momosad directly improves production process efficiency, as a moderating variable, momosad weakens the relationship between COGS and farmers’ income. These findings indicate that social factors cannot always strengthen economic relationships based solely on cost calculations.
creator: Sabrina Mutiarahma Mamonto
creator: Tri Handayani Amaliah
creator: Ronald S. Badu
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-06-12
publication date: 2026-06-12
volume: 7
number: 2
starting page: 349
ending page: 358
doi: 10.37531/ecotal.v7i2.3950

Digital Marketing Model for Sustainable Ecotourism Development in Kerinci Regency
type: item
description: Study This discuss implementation of digital marketing models in sustainable digital ecotourism development in the Regency Kerinci . Digital transformation in sector tourist demand the existence of a better marketing strategy adaptive , data -driven , and sustainability - oriented environment as well as social research This aim For analyze effectiveness digital marketing in increase visibility and power pull destination tour nature in the Regency Kerinci . The research method used is a mixed method with approach quantitative and qualitative . Quantitative data obtained through survey to tourists and actors tourism , while qualitative data collected through interview deep with stakeholders interest tourist local . Research results show that digital marketing through social media , destination websites , and visual content contributes significant to improvement visit tourism . In addition , integration mark ecotourism in digital marketing strategy to strengthen image destination sustainable research This recommend optimization of digital content strategies based on storytelling and strengthening collaboration between government area , perpetrator tourism and community local .
creator: Anggia Ayu Lestari
creator: Melifia Liantifa
rights: Copyright (c) 2026 Anggia Ayu Lestari, Melifia Liantifa https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-06-23
publication date: 2026-06-23
volume: 7
number: 2
starting page: 359
ending page: 369
doi: 10.37531/ecotal.v7i2.3948