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p-Index From 2021 - 2026
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All Journal Scripta Economica: Journal of Economics, Management, and Accounting
Angraini Angraini
Institut Agama Islam Negeri Bone
Economics, Econometrics & Finance

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Peran dalam Meningkatkan Kinerja dan Daya Saing UMKM Ekonomi Digital Angraini Angraini; Masyuri Masyuri
Journal of Economics, Management, and Accounting Vol 2 No 1 (2026): July: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/y9g2a084

Abstract

The development of the digital economy has brought about structural changes in the management of micro, small, and medium-sized enterprises (MSMEs) through the integration of digital technology, business information systems, and digital platform-based marketing strategies. This study aims to analyze the role of the digital economy in improving the performance and competitiveness of MSMEs through a literature review using descriptive-qualitative methods and interpretive-comparative analysis. Data sources were obtained from various national and international scientific articles discussing digital transformation, digital marketing, technological innovation, digital literacy, and MSME competitiveness for the period 2021–2026. The findings indicate that digital transformation contributes to improved operational efficiency, expanded market access, strengthened consumer engagement, and increased business productivity through the utilization of social media, marketplaces, and digital payment systems. Digital marketing also strengthens SMEs’ ability to build market positioning and data-driven business strategies. Nevertheless, low digital literacy, limited technological infrastructure, and disparities in human resource competencies remain the primary obstacles in the digitalization process of SMEs in Indonesia..  
Analisis Penerapan Prosedur Audit Persedian dan Tantangan Auditor dalam Menilai Keandalan Data untuk Menimalisi Resiko Salah Persediaan pada Entitas Bisnis Angraini Angraini; Muh. Awal; Masyuri Masyuri
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/gb3enq73

Abstract

This study aims to analyze the implementation of inventory audit procedures and the challenges faced by auditors in assessing the reliability of inventory data to minimize the risk of material misstatement in business entities. The research adopts a descriptive qualitative approach using documentation studies of audit reports, audit guidelines, and relevant academic literature. The findings indicate that inventory audit procedures, including physical stocktaking, vouching, evaluation of internal control systems, and the use of audit technology, play a crucial role in enhancing the reliability and accuracy of inventory data. However, auditors encounter various challenges, such as poor initial data quality, complex inventory systems, limited auditor competence, time constraints, and the impact of digital transformation. These challenges require auditors to apply risk-based audit planning, strengthen professional judgment, and continuously improve their technical and analytical skills. The study concludes that effective and consistent inventory audit procedures, supported by strong internal controls and adaptive audit strategies, are essential to reduce inventory misstatement risks and ensure the credibility of financial statements. This research contributes to the development of audit practices by emphasizing the importance of auditor adaptability in a dynamic business environment.
Co-Authors Masyuri Masyuri Muh. Awal