Garuda - Garba Rujukan Digital

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

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

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.

Evaluasi Penerapan Digital Accounting dalam Pencatatan Transaksi melalui Jurnal Umum pada Penyusunan Laporan Keuangan UMKM Kedai Azha Sahrul Ramdhan; 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/k2jczt30

This study aims to evaluate the implementation of digital accounting in recording financial transactions through general journals in the preparation of financial statements at Kedai Azha MSME. The research was motivated by the increasing adoption of digital technology in accounting practices, which is expected to improve efficiency, accuracy, and timeliness of financial reporting. A qualitative descriptive approach was employed using primary data obtained through in-depth interviews and direct observations. Secondary data were collected from financial documents, transaction records, and digital accounting reports. The findings indicate that digital accounting contributes positively to transaction recording consistency, financial reporting accuracy, and real-time monitoring of business finances. The system also supports transparency, accountability, and managerial decision-making through more reliable financial information. However, implementation effectiveness remains constrained by limited digital literacy, insufficient accounting understanding, human resource limitations, and technological adaptation challenges. The study concludes that digital accounting has substantial potential to strengthen financial management quality and business competitiveness among MSMEs when supported by adequate user competence and continuous digital capability development.

Analisis Integrasi Audit Siklus Persediaan Dengan Manajemen Risiko Untuk Mencegah Terjadinya Kecurangan Dan Kehilangan Aset Noor Zulaika; Aldi Alamsa; Masyuri Masyuri
Journal of Economic and Business Advancement Vol. 1 No. 3 (2026): March: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/efp3rw69

Inventory management represents one of the most critical areas exposed to fraud and asset loss due to its high value and operational complexity. This study examines the integration of inventory cycle auditing and risk management as a strategic approach to preventing fraud and safeguarding organizational assets. The analysis highlights that risk-based inventory audits enable auditors to focus on vulnerable areas where misstatements, theft, and procedural weaknesses are most likely to occur. Risk management frameworks support this process by systematically identifying, assessing, and mitigating inventory-related risks throughout procurement, storage, and distribution stages. The role of internal control systems and accounting information systems is emphasized as a key factor in enhancing audit effectiveness and ensuring reliable inventory data. Findings from relevant literature indicate that organizations implementing integrated audit and risk management practices experience stronger internal control performance and reduced incidents of inventory losses. This integration positions auditing not merely as a detection mechanism but as a preventive and value-adding function within inventory governance. Consequently, the alignment between inventory auditing and risk management contributes significantly to sustainable asset protection and organizational accountability.

Sistem Pencatatan Akuntansi UMKM: Analisis Komparatif antara Metode Manual dan Digitalisasi Keuangan Noor zulaika; Masyuri Masyuri
Journal of Economic and Business Advancement Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/c4cfr571

This study examines the comparative characteristics of manual accounting records and digitalized accounting systems in the preparation of financial statements for Micro, Small, and Medium Enterprises through a non empirical library research approach. The analysis was conducted by synthesizing academic literature and previous findings related to accounting digitalization, financial reporting quality, and financial management practices within MSMEs. The findings indicate that digital accounting systems demonstrate stronger capabilities in improving administrative efficiency, consistency of financial information, reporting transparency, and compliance with financial accounting standards. Manual recording systems remain widely utilized because of their operational simplicity, lower initial implementation costs, and accessibility for business actors with limited technological competence. The study also identifies major obstacles in the adoption of digital accounting, including low digital literacy, technological adaptation barriers, infrastructure limitations, and concerns regarding data security.

Optimalisasi Sistem Informasi Akuntansi dalam Pengelolaan Penerimaan Kas: Upaya Pencegahan Fraud pada Usaha Kecil Firayanti Firayanti; Masyuri Masyuri
Journal of Economic and Business Advancement Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/f9qp0032

This study examines the optimization of accounting information systems in cash receipt management within small businesses as a strategic approach to preventing fraud risk and strengthening financial governance. The research employed a non empirical library research method using a descriptive interpretative approach through the analysis of academic literature related to accounting information systems, internal control, cash management, and fraud risk mitigation. The findings indicate that the optimization of accounting information systems contributes significantly to improving transparency, accountability, transaction monitoring, and the effectiveness of internal control mechanisms in cash receipt activities. Weak segregation of duties, inadequate documentation, limited supervision, and manual recording systems were identified as major factors increasing fraud vulnerability in small businesses. The integration of standard operating procedures and COSO based internal control frameworks strengthens sustainable fraud prevention practices and supports long term financial governance in small business environments.

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