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All Journal Buletin Peternakan Journal of Tropical Life Science : International Journal of Theoretical, Experimental, and Applied Life Sciences Agrikultura Jurnal Sosial Ekonomi Pertanian IQTISHODUNA Jurnal Keuangan dan Perbankan Jurnal Kawistara : Jurnal Ilmiah Sosial dan Humaniora El Dinar Journal of Economics, Business, & Accountancy Ventura JAM : Jurnal Aplikasi Manajemen Jurnal Psikologi Habitat AGRARIS: Journal of Agribusiness and Rural Development Research Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Jurnal Al-Qardh Caraka Tani: Journal of Sustainable Agriculture Jurnal SEPA (Social Economic and Agribusiness Journal) Educational Guidance and Counseling Development Journal JEPA (Jurnal Ekonomi Pertanian dan Agribisnis) JURNAL MUQODDIMAH : Jurnal Ilmu Sosial, Politik dan Hummaniora Tunjuk Ajar: Jurnal Penelitian Ilmu Pendidikan Agrin : Jurnal Penelitian Pertanian GUIDENA: Jurnal Ilmu Pendidikan, Psikologi, Bimbingan dan Konseling IKRA-ITH EKONOMIKA SOSIO EDUKASI Jurnal Studi Masyarakat dan Pendidikan Jurnal Masyarakat dan Budaya Jurnal Ekonomi dan Pembangunan JURNAL PANGAN International Journal of Economics, Business and Accounting Research (IJEBAR) Dialektika: Jurnal Ekonomi dan Ilmu Sosial Agriecobis : Journal of Agricultural Socioeconomics and Business Jurnal Ilmiah Profesi Pendidikan Community Development Journal: Jurnal Pengabdian Masyarakat International Journal of Islamic Educational Psychology Renjana Pendidikan Dasar JURNAL ILMIAH GLOBAL EDUCATION Ikhtisar: Jurnal Pengetahuan Islam Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Jurnal Akuntansi AKTIVA Journal of Education Research Hamalatul Qur'an : Jurnal Ilmu Ilmu Al-Qur'an Jurnal Pendidikan Sosial Keberagaman (JURIDIKSIAM) Jurnal Penelitian Mahasiswa Ilmu Sosial, Ekonomi, dan Bisnis Islam (SOSEBI) Jurnal Islam Nusantara Al-Iqtishad : Jurnal Ekonomi Journal of Education Technology Information Social Sciences and Health Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Jurnal Pepadu Jurnal Ilmia Widya Pustaka Pendidikan Jurnal AGRISEP: Kajian Masalah Sosial Ekonomi Pertanian dan Agribisnis Jurnal Pengabdian Inovasi Masyarakat Indonesia Mutiara: Multidiciplinary Scientifict Journal JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Indonesian Journal of Education and Development Research Islamic Banking and Finance IIJSE EMAS Jurnal Penelitian Mahasiswa Ilmu Sosial, Ekonomi, dan Bisnis Islam (SOSEBI) Jurnal Akuntansi dan Keuangan Syariah International Journal of Humanities, Education, and Social Sciences Jurnal Ilmu-Ilmu Pertanian J-CEKI Asian Journal of Muslim Philanthropy and Citizen Engagement International Journal of Economics and Management Research Scripta Economica: Journal of Economics, Management, and Accounting
Masyhuri Masyhuri
Jurusan Sosial Ekonomi Pertanian Universitas Gadjah Mada
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Audit Siklus Piutang Berorientasi Risiko: Integrasi Analisis Data Dalam Mendeteksi Salah Saji Laporan Keuangan Perusahaan Sitti Nur Syafika; Isma Dina; Masyhuri, Masyhuri
Journal of Economics, Management, and Accounting Vol 1 No 1 (2025): 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/xk3d6r54

Abstract

This study aims to analyze how risk-oriented accounts receivable cycle audits integrated with data analysis can improve the effectiveness of detecting misstatements in company financial statements. The increased complexity of accounts receivable assessment due to post-2020 economic volatility and the implementation of PSAK 71 based on Expected Credit Loss (ECL) requires auditors to use a more adaptive and technology-based approach. With a qualitative-descriptive research design and Multi-Locus Case Study, this study explores the application of Risk-Based Audit (RBA), Audit Data Analytics (ADA), and continuous auditing in several public accounting firms and internal audit units. The results show that digital auditing significantly improves the accuracy of anomaly detection, speeds up analysis, and strengthens the quality of accounts receivable reconciliation. The integration of big data analytics, fraud score models, and computerized accounting information systems expands auditors' ability to identify material risks, including fraud in existence and valuation assertions. In addition, internal audits have proven to play a strategic role in strengthening credit control, collection, and the quality of a company's cash flow. This study confirms that audit digitization and risk-based approaches are important foundations for maintaining the reliability of financial statements and corporate resilience in the digital era.
Penerapan Audit atas Aset Tetap dalam Menunjang Keandalan Laporan Keuangan Fika Andriana; Wafia Tamara; Masyhuri, Masyhuri
Journal of Economics, Management, and Accounting Vol 1 No 1 (2025): Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/4ej6m278

Abstract

This study aims to analyze the application of fixed asset audits in supporting the reliability of financial statements. Fixed assets are essential components that influence a company’s financial position and performance, making errors in recognition, measurement, or presentation potentially lead to material misstatements. Using a qualitative, literature-based approach, this study examines audit procedures such as document verification, physical inspection, ownership confirmation, and depreciation testing, all of which ensure the existence, fair valuation, and completeness of disclosures related to fixed assets. The findings indicate that a systematic audit not only detects recording errors and weaknesses in internal control but also enhances the fair representation of financial statements. Therefore, the implementation of a fixed asset audit significantly contributes to improving the reliability of financial information used by stakeholders.
Peran Audit atas Persediaan dalam Meningkatkan Efektivitas Pengendalian Internal Perusahaan Dagang Fatmawati, Fatmawati; Nurtang, Nurtang; Chaeril Akbar; Masyhuri, Masyhuri
Journal of Economics, Management, and Accounting Vol 1 No 1 (2025): 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/d097g708

Abstract

This study aims to analyze the strategic role of inventory auditing in enhancing the effectiveness of internal control within trading companies by examining how structured audit procedures, risk-based assessments, and the integration of digital tools contribute to strengthening financial reporting reliability and operational efficiency. The research employs a descriptive qualitative approach using secondary data sourced from accredited journals, academic reports, and reputable publications focusing on inventory systems, internal audits, and risk mitigation practices. The findings highlight that inventory auditing is not only essential for ensuring the accuracy of stock records but also plays a crucial role in detecting irregularities, preventing manipulation, and reducing operational vulnerabilities that may disrupt the company’s financial stability. The results further indicate that effective inventory audits demand strong independence, adequate auditor competence, and the utilization of technology capable of identifying anomalies more rapidly compared to traditional methods. Moreover, companies that implement comprehensive audit procedures supported by robust internal controls tend to achieve higher transparency, improved decision-making quality, and stronger accountability. Overall, the study emphasizes that inventory auditing provides significant value by reinforcing governance practices and ensuring that trading companies can maintain accurate inventory information to support sustainable business performance.
Kualitas Prosedur Audit Siklus Aset Tetap dan Implikasinya terhadap Deteksi Salah Saji Material Sukmawati, Sukmawati; Nur Fadila Salju; Masyhuri, Masyhuri
Journal of Economics, Management, and Accounting Vol 1 No 1 (2025): 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/b675f221

Abstract

This study discusses the importance of audit procedure quality in the fixed asset cycle as a determining factor in the auditor's success in detecting material misstatements in financial statements, given that fixed assets are accounts that are prone to estimation errors, recording inaccuracies, and internal control weaknesses. The research method used is descriptive qualitative with a literature study approach, where data is obtained through searching national and international journals published in the last ten years that are relevant to fixed asset audits, material misstatements, and the effectiveness of audit procedures, then analyzed using content analysis techniques to identify patterns and key findings. The results of the study show that the quality of audit procedures, especially those covering physical verification, document reconciliation, accounting estimate evaluation, and substantive testing, has a significant effect on the auditor's ability to detect material misstatements, especially in environments with high governance risks. The discussion shows that auditor competence, internal control effectiveness, and external governance conditions determine audit effectiveness. This study concludes that the implementation of robust, risk-based audit procedures improves the reliability of financial statements and strengthens stakeholder confidence.
Menimbang Akuntansi Konvensional dan Syariah: Antara Logika Bisnis dan Nilai Ilahiah Nesa Usdayanti; Nur Isma Arham; Masyhuri, Masyhuri
Journal of Economics, Management, and Accounting Vol 1 No 1 (2025): Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/6ryyk361

Abstract

This study aims to explore the philosophical and practical differences between conventional accounting and Islamic accounting in contemporary financial reporting. While conventional accounting places greater emphasis on economic efficiency and profitability, Islamic accounting highlights justice, trustworthiness, and obligations aligned with spiritual values. This research employs a qualitative descriptive approach through a literature review of relevant journals, as well as IFRS, PSAK, and AAOIFI standards. The findings indicate that conventional accounting seeks to provide information to support investment decisions, whereas Islamic accounting incorporates social and spiritual dimensions through reports such as zakat and Sharia compliance disclosures. The conclusion of this study suggests that by implementing Sharia standards, supervision by the Sharia Supervisory Board (DPS), and transparent reporting, both business value and spiritual principles can be harmonized.
Peran Akuntansi Syariah Dalam Meningkatkan Kepercayaan Publik Melalui Nilai Keadilan Dan Kemaslahatan Lembaga Keuangan Islam Evi Irawati Aisya. A; Putri Ameliah; Nur Aipa; Masyhuri, Masyhuri
Journal of Economics, Management, and Accounting Vol 1 No 1 (2025): 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/hb6mbf59

Abstract

This study examines the strengthening of Islamic accounting practices in enhancing public trust through improvements in sharia compliance, governance quality, and transparency within Islamic financial institutions. Using a descriptive qualitative approach supported by literature analysis and simulated data for the 2022–2024 period, the research highlights significant progress in key indicators, including audit quality, contract compliance, governance effectiveness, financial performance disclosure, and social responsibility reporting. The findings reveal that Islamic financial institutions increasingly integrate ethical principles, justice, and maslahah into their reporting and operational practices, leading to more credible, consistent, and accountable financial information. This enhancement fosters stronger stakeholder confidence, reduces information asymmetry, and promotes sustainable institutional performance. Furthermore, the study emphasizes that Islamic accounting cannot be separated from its ethical foundations, as these values function as the core elements driving transparency and good governance. Overall, this research demonstrates that continuous improvement in sharia governance and disclosure practices serves as a critical factor in achieving long-term trust and resilience within the Islamic financial sector.
Analisis Konseptual Konsep Laba dalam Akuntansi Syariah: Integrasi Nilai Keuntungan Dunia dan Keberkahan Akhirat Lola Ramadhani; A. Syalfana Muthia Reski Amelia Putri; Masyhuri, Masyhuri
Journal of Economics, Management, and Accounting Vol 1 No 1 (2025): Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/8er8rk55

Abstract

This study aims to clarify the concept of profit in Islamic accounting by emphasizing the importance of integrating worldly gains and blessings in the hereafter amid the rapid development of the Islamic finance industry. This study uses a descriptive qualitative method through a literature review of Islamic accounting literature, reporting standards, and previous research results discussing profit, fairness, and the value of blessings. The results and discussion show that the meaning of sharia profit is not only focused on financial achievements, but also on the quality of contracts, distributive justice, transparency, social contribution, and its conformity with maqāṣid al-sharī‘ah. The analysis shows a gap between the theory of Islamic profit and reporting practices, which still tend to be conventional, so that spiritual and ethical values are not optimally reflected. This study concludes that the reconstruction of the concept of profit requires the refinement of Islamic accounting standards, the strengthening of the role of the Sharia Supervisory Board, the improvement of financial literacy, and the development of an information system capable of capturing indicators of blessing so that profit reporting becomes more comprehensive, accountable, and beneficial.
Peran Auditor Eksternal dalam Memperkuat Akuntabilitas Keuangan UMKM pada Era Transformasi Digital di Indonesia Nur Aliyah Rahma Saleh; Elis Oktaviani; Masyhuri, Masyhuri
Journal of Economics, Management, and Accounting Vol 1 No 2 (2025): November: 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/bp3cm043

Abstract

This study analyzes the development of digitization and strengthening of the MSME financial system in Indonesia as an effort to improve transparency, accountability, and the quality of internal control. Based on national data from BPS, Kemenkop UKM, and OJK, it appears that technology adoption by MSMEs has shown significant improvement, particularly in the use of digital recording, cloud accounting, and involvement in the digital ecosystem. However, internal audit capabilities still face various obstacles, including limited financial literacy, a lack of understanding of technology, and unpreparedness in implementing more structured control procedures. These findings indicate that digitalization not only improves operational efficiency but also plays a strategic role in strengthening financial governance, which is the foundation for access to financing and long-term growth. Therefore, continuous support from the government, financial institutions, and other stakeholders is needed to accelerate technology adoption and strengthen internal audit capacity so that MSMEs can develop sustainably amid the dynamics of the digital economy.
Peran Auditor Eksternal dalam Menjaga Kepatuhan dan Transparansi Laporan Keuangan Pada Perusahaan Arya Saputra; Desilvia; Masyhuri, Masyhuri
Journal of Economics, Management, and Accounting Vol 1 No 2 (2025): November: 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/zh3t7x19

Abstract

This study examines the strategic role of external auditors in strengthening corporate compliance and transparency in financial reporting. In an increasingly complex business environment, companies are required to present financial statements that are reliable, accurate, and free from manipulation. As independent examiners, external auditors provide objective assurance regarding the fairness of financial information and help reduce information asymmetry between management and stakeholders. This research employs a literature review method by analyzing academic publications, accredited journals, and regulatory data to understand the contribution of external auditing to corporate accountability. The findings indicate that high-quality external audits enhance compliance with accounting standards, improve the disclosure of material information, and support companies in strengthening their internal control systems. Data from the Financial Services Authority (OJK) also show an increase in reporting violations, highlighting the urgent need for stronger independent oversight. External auditors play a critical role in detecting irregularities, preventing fraudulent practices, and ensuring that financial statements accurately reflect a company’s economic condition. The study concludes that external auditors are a vital component of modern corporate governance, as they reinforce reporting credibility and bolster public and investor trust.  
Co-Authors A. Syalfana Muthia Reski Amelia Putri Abdul Mutalib, Ahmad Achmad Sani Supriyanto Adhecelan, Herdias Adnan Putra Pratama Ahmad Fadhil, Ahmad Aidah, Nur Aini Ahmad, Mutia Albadri, Abdun Nashir Andi Anugrah Tegar Pratama Ani Suryantini Annisa Annisa Ansyah, Arbi Anugra, Rina Any Suryantini Appas, Herdi Arya Saputra Ayu Anjana, Jinan Azrimul Azrimul Barid, Miftah Candra Nuraini, Candra Chaeril Akbar Danang Manumono Desilvia Devi Astriani Dwidjono H. Darwanto, Dwidjono H. Dwidjono Hadi Darwanto Dyah Ethika, Dyah El, Iqbal Maulana Elis Oktaviani Eliya, Fitri Evi Irawati Aisya. A Fachry Abda El Rahman Fajar, Mochammad Fajri Auliah Salsabila fatimah Fatimah Fatmawati, Fatmawati Fauzan Muttaqien Febriyana, Siti Hardiyani Fika Andriana Fitri, Vira Yuspita Fitriani Fitriani Ganestyani, Indah Arum Hadi, Lalu Nanda Rahman Hafid, Abd. Hairil Wadi Hamdi Hamdi Hamidsyukrie, Hamidsyukrie Hamzah, Aksi Harmaini Harmaini Harnas, Fanny Anggriani Hasibuan, Nadila Sadinda Haslinah, Haslinah Huda, Muhammad Fatchul Huda, Muhammad Fatcul Husadi, Izhar Imam Malik Indah Pratiwi Indah Yuliana Innayah, Eka Putri Irfan, Rivaldo Irmasuci, Dayu Isma Dina Jamhari, Jamhari Jangkung H. Mulyo, Jangkung H. Jangkung Handoyo Mulyo Jannah, Nadiatul Jannah, Putri Miftahul Johari, Fuadah Binti Julaihah, Umi Jumarni Jumarni Khairil Anwar Khairunnas Rajab Khairurrozi, Khairurrozi Kurniati Kurniati Lestari Rahayu Waluyati Lestari, Dyah Aring Hepiana Lisa Susilah Roi Ratnam Lola Ramadhani Luthfiyani, Putri Wahidah Mahsuruddin, Mahsuruddin Marhamah, Binti Tsaniatul Marlef, Atika Marwah Marwah Masyhuri Masyhuri, Zilly Arsyika Mawaddah Mawaddah, Mawaddah Meldona Mila Noviana, Mila Mualim, Rojif Muhammad Fadhli Muhammad Ilyas Muhammad Imam, Muhammad Nanik Wahyuni ‎ Natelda Rosaldiah Timisela Nesa Usdayanti Ni Made Novi Suryanti Ningsih, B. Sri Mulia Nisa'uzzakiyyah, Nabilah Nismulwiah, Nismulwiah Novi Arfarita Novy Fitria, Novy Nur Aipa Nur Aliyah Rahma Saleh Nur Asnawi Nur Aulia, Sendi Nur Fadila Salju Nur Isma Arham Nurhidayah Nurhidayah Nursaptini Nursaptini Nurtang, Nurtang Pardiman Pardiman Pradanimas, Aqilla Pranata, Ahmad Adi Putri Adinda, Rosa Gita Putri Ameliah Putri, Juliandari Putri, Selviana Dwi Qaderi, Sabza Gol R. Waluyati, Lestari Raden Mohamad Herdian Bhakti Rahayu Relawati Randina, Nina Ris Hadi Purwanto Rohmani, Zuliana S Siswanto SAKTYANU K. DERMOREDJO SALSABILA, ANDI APRILIANA Salsabila, Nada Sarifuddin Andreadi Sarina Sarina Sasnika, Epa Senawi septiana Rahayu Siadari, Ulidesi Siahaan, Herlyna Novasari Siregar, Abi Pratiwa Siti Nurwahidah, Siti Sitti Nikmah Marzuki, Sitti Nikmah Sitti Nur Syafika Slamet Hartono Sri Widodo Subhan Ajrin Sudirman Sugiarto , Sugiarto Sukardi Sukardi Sukmawati Sukmawati Sumitro Sumitro Supraini, Deny Suryani Hasmal, Anggun Sutrantiyas, Roichana Rachma Suud Suud Suud, Suud Suud, Muhammad Syafruddin Syafruddin Syam, Nur Afifah Takaya Higuchi, Takaya Temy Indrayanti Tri Anggraeni Kusumastuti Tri Yulianto Trisiwi Wahyu Widayati Ubaidillah Ubaidillah Ulya, Solihatul umi barokah Utomo, Jepri Vivin Maharani Ekowati Wafia Tamara Wahidah, Ananda Wahyuni, Baiq Tri Waluyati, Lestari Widiarni, Finta Yasid Yasid Yulita Kurniawaty Asra Yunastiti Purwaningsih, Yunastiti Yuslenita Muda Yusni, Wahyudi Zainul Hasani, Muhammad Zhafirah, Altaf ZM, Hamidsyukrie Zulkifli Zulkifli