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Scripta Economica: Journal of Economics, Management, and Accounting
Published by CV SCRIPTA INTELEKTUAL MANDIRI
ISSN : -     EISSN : 3109970X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Scripta Economica: Jurnal Ekonomi, Manajemen, dan Akuntansi adalah jurnal ilmiah yang menerbitkan artikel penelitian, studi empiris, dan tinjauan teoretis di bidang ekonomi, manajemen, dan akuntansi. Jurnal ini bertujuan untuk menjadi platform akademis bagi para peneliti, dosen, mahasiswa, dan praktisi untuk mengembangkan dan menyebarluaskan gagasan serta temuan ilmiah yang berkualitas tinggi, relevan, dan aplikatif untuk menjawab tantangan ekonomi dan bisnis saat ini. Fokus penelitian jurnal ini meliputi ekonomi makro dan mikro, ekonomi pembangunan, manajemen strategis, manajemen sumber daya manusia, pemasaran, keuangan, akuntansi sektor publik dan swasta, serta kebijakan ekonomi dan tata kelola keuangan. Setiap artikel yang dikirimkan menjalani proses peer-review yang ketat untuk memastikan kualitas akademik, orisinalitas, dan kontribusi ilmiah. Jurnal ini diterbitkan tiga kali setahun, pada bulan Maret, Juli, dan November, dan terbuka untuk kolaborasi dari akademisi baik di dalam maupun luar negeri. Scripta Economica berkomitmen untuk mendukung pengembangan pengetahuan ekonomi dan bisnis yang inovatif, akuntabel, dan berorientasi solusi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 120 Documents
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Penerapan Prosedur Audit atas Akun Piutang Usaha: Studi pada Kantor Akuntan Publik Bayudi, Yohana, Suzy, Arie (KAP BYSA) Cabang Semarang Muhammad Fathur Rohim; Muhammad Agil Al Hadif
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: 10.65310/8bk37e65

Abstract

This study aims to analyze the implementation of audit procedures on accounts receivable at the Public Accounting Firm Bayudi, Yohana, Suzy, Arie (KAP BYSA), Semarang Branch. A descriptive case study approach was used with a qualitative method. Data were collected through internal audit documentation, non-participatory observation, and literature review of audit standards such as SA 315, SA 330, SA 500, and SA 530. The findings indicate that auditors generally comply with professional audit standards, particularly in gathering audit evidence (SA 500) and understanding the entity and its environment (SA 315). However, the application of SA 330 and SA 530 remains suboptimal, especially regarding risk response and the use of statistically-based sampling methods. Key findings include weaknesses in internal control documentation, non-conservative allowance estimation for doubtful accounts, and insufficient disclosure of related-party receivables. This study emphasizes the need to improve documentation quality, adopt audit technologies such as ACL, and enhance risk-based substantive testing strategies. Strengthening these aspects is expected to enhance the effectiveness of accounts receivable audits and contribute to the integrity of financial reporting, thereby safeguarding stakeholder interests.
Model Ekonomi Digital Pariwisata sebagai Penggerak Pembangunan Regional Papua Muhammad Arianda Ihza Firmanadi; Radite Ranggi Ananta
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/ha682x30

Abstract

Tourism development in Papua Province requires a strategic approach to maximize its potential and address existing challenges. This article proposes several recommendations to enhance the tourism sector in Papua. First, investment in infrastructure improvements and digital technology development should be prioritized to enhance destination quality and facilitate promotion. Second, expanding promotional strategies through effective digital platforms and social media, as well as improving the quality of promotional content, can broaden market reach. Furthermore, diversifying tourism products with a focus on cultural and environmental preservation will attract various market segments. Improving human resource quality through training and collaboration with various stakeholders is also a crucial step. In addition, the formulation and implementation of a Regional Tourism Master Plan (RIPDA), along with strengthening regulations and policies, will provide clear guidelines for tourism management. Addressing challenges such as migration and potential cultural degradation, as well as improving security systems, should also be considered. Lastly, innovation in digital promotion and the empowerment of local MSMEs can enhance the appeal and economic contribution of the tourism sector. The implementation of these recommendations is expected to foster sustainable tourism growth and provide tangible benefits for local communities in Papua.  
Pengaruh Pengetahuan Kewirausahaan, Kualitas, dan  Inovasi terhadap Keberhasilan Usaha Kayu Jati di Kabupaten Blora Maulidia Umroatul Azizah; Ahmad Sehabuddin
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/gmdhny41

Abstract

This study aims to determine the influence of entrepreneurial knowledge, product quality, and product innovation on the success of teak wood MSMEs in Blora Regency. Teak wood MSMEs are a leading sector in the region with high growth potential, but they still face various challenges in maintaining their existence. This study employs a quantitative approach based on the Resource-Based View (RBV) theory developed by Edith Penrose in 1959 in her book The Theory of the Growth of the Firm. The research subjects are the owners of teak wood SMEs in Blora Regency, with a population of 141 individuals and a sample size of 104 individuals. Data collection was conducted using questionnaires, and data analysis was performed using multiple linear regression with the assistance of SPSS 26. The results of the study indicate that entrepreneurial knowledge influences business success by 14.36%, product quality by 7.50%, and product innovation by 11.08%. These findings indicate that enhancing the capacity of business operators through entrepreneurship training and product innovation is crucial. Additionally, support from the Blora Regency SME Agency contributes to business success. The researcher recommends that SME operators actively participate in management and entrepreneurship training to promote business growth and sustainability.
Pengaruh Tingkat AI Augmented Decision Tools dan Kecepatan Respons Organisasi terhadap Tingkat Adaptabilitas Strategis Startup Rusmini Icha Indryani; Lisna Nadila
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/t8c51b13

Abstract

This study aims to analyze the effect of AI Augmented Decision Tools and Organizational Response Speed on the Strategic Adaptability of Startups. A quantitative approach with a survey method was employed, involving 120 respondents consisting of CEOs, CTOs, and strategic managers from startups in Indonesia. The research instrument was a five-point Likert scale questionnaire, tested for validity and reliability, and met the classical assumption requirements. Data analysis was conducted using multiple linear regression. The results indicate that, partially, AI Augmented Decision Tools (Sig. = 0.000) and Organizational Response Speed (Sig. = 0.002) significantly affect the Strategic Adaptability of Startups. Simultaneously, both variables significantly influence adaptability (Sig. F = 0.000) with an Adjusted R² value of 0.412, indicating that 41.2% of the variation in strategic adaptability is explained by the research model. These findings support the Dynamic Capabilities and Organizational Agility theories, which place information technology and organizational agility as key factors in strategic adaptation. The study recommends integrating AI-based analytical systems with agile decision-making processes to enhance startups’ adaptability in facing market dynamics.
Integrasi Nilai-Nilai Syariah dalam Sistem Hukum untuk Penguatan Stabilitas dan Pertumbuhan Ekonomi Islam Ahmad Akbar Rudin; Eko Filtra
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: 10.65310/8vptav57

Abstract

The purpose of this study is to analyze the contribution of integrating Sharia values into the legal system to strengthening the stability and growth of the Islamic economy, with a focus on the national context and global relevance. The background of the problem stems from the significant growth of the Islamic financial sector in Indonesia, accompanied by challenges in harmonizing regulations between positive law and Sharia law. The urgency of this study lies in the need for consistent, adaptive, and sustainable legal policy formulation to ensure the continuity of growth while maintaining macroeconomic stability. This research uses a qualitative-descriptive approach with legal-economic analysis, processing secondary data from the OJK, Bank Indonesia, BPS, Ministry of Finance, and international reports, supplemented by a review of legal documents such as laws and fatwas from the DSN-MUI. The novelty of this research lies in the integration of legal analysis and current Islamic financial performance indicators into a single evaluation framework, which captures the direct relationship between regulation, governance, and economic performance.The results of the study show that the integration of sharia values, as reflected in asset growth, increased market share, sound financing quality, and high levels of capital and liquidity, can create a stable, inclusive, and efficient financial ecosystem.
The Corporate Mystic: Mengintegrasikan Nilai-Nilai Spiritual dalam Manajemen Modern untuk Meningkatkan Efektivitas Kepemimpinan dan Keberlanjutan Organisasi Imama Zuchroh; Muniroh
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/wetam788

Abstract

This study explores how spiritual values can be authentically integrated into modern management to enhance leadership effectiveness and organizational sustainability. Employing a qualitative multi-method approach that includes comparative case studies and document analysis of leading corporations such as Patagonia, Unilever, and Mindvalley, the research identifies key practices of spiritually grounded leadership. Findings reveal that value-driven organizations consistently report higher employee engagement, innovation, and well-being, as confirmed by data from the World Economic Forum (2023), Deloitte (2024), and the International Labour Organization (2023). Spiritual leadership anchored in integrity, compassion, and interconnectedness emerges as a measurable determinant of organizational performance, not a philosophical abstraction. The study concludes that authentic spiritual integration fosters ethical governance, trust, and sustainable productivity. It proposes a conceptual framework positioning the “corporate mystic” as a leader who aligns consciousness with strategy, enabling organizations to harmonize profitability with purpose. This integration of humanistic and managerial excellence signifies a transformative evolution in global leadership paradigms.
Transformasi Teknologi Finansial dan Implikasinya terhadap Dinamika Perkembangan Perbankan Syariah di Kawasan Asia Tenggara Muh. Nur; David Christian Engelbert Lisapaly; Ummy Kalsum
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/aa1ma585

Abstract

This study examines the implications of financial technology transformation on the dynamics of Islamic banking development in Southeast Asia using a descriptive-comparative qualitative approach. Secondary data were obtained from industry reports such as Asia Business Outlook, UOB Group, and Asian Banking & Finance, which highlight fintech growth and Islamic financial assets in the ASEAN region. The findings reveal that digitalization through fintech enhances operational efficiency, expands financial inclusion, and strengthens transparency in Islamic finance systems. Islamic banks in Indonesia and Malaysia have pioneered the adoption of technologies such as blockchain and artificial intelligence to maintain compliance with Sharia principles while improving competitiveness. Despite challenges related to regulation, cybersecurity, and human capital readiness, the synergy between digital innovation and Islamic values has reinforced the resilience of the regional Islamic banking sector. This transformation underscores that the future of Islamic banking in Southeast Asia depends on integrating technological efficiency with social justice and the ethical foundations of Islamic finance.
Peran Komunikasi Politik Simbolik dalam Membentuk Perilaku Ekonomi Digital Pemuda di Era Media Sosial: Studi Kasus pada Pemuda di Karanganyar Athifah Leony Khoridah; Dzikrina Aqsha Mahardika; Lisna Nurul Widyaningrum; Yelinda Nur Auliana Arimbi; Fitiani; Azis Rafi Baskara; Agus Susilo; Ihsyan Kolefiyan
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/pjh5ac85

Abstract

The rapid growth of digital technology and social media has reshaped how young people engage in economic activities, positioning symbolic communication as a key behavioral driver in the digital economy. This study examines the influence of symbolic political communication on the digital economic behavior of youth in Karanganyar, focusing on how symbols, messages, and visuals affect decision-making. Using a quantitative causal design with 75 respondents aged 18–25, data were gathered through online questionnaires. Validity and reliability tests confirmed strong consistency (Cronbach’s Alpha = 0.788; correlations > 0.361). Results reveal that visual appeal, message reliability, and symbolic credibility on social media significantly impact promotional behavior, consumer trust, and personal branding. Most respondents predominantly female and digitally active indicated that social media symbols shape both consumption and entrepreneurial engagement. The findings highlight that symbolic communication operates not only as an expressive tool but also as an economic mechanism enhancing credibility, collaboration, and competitiveness in digital entrepreneurship. Ultimately, symbolic representation plays a vital role in shaping digital economic identity and sustaining youth participation in the evolving digital economy.  
Analisis Determinan Pertumbuhan Ekonomi Regional dengan Menggunakan Model Panel Data Muh. Nur; Rince Tambunan; Kusman Paluala
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: 10.65310/36w7bh55

Abstract

Regional economic growth is one of the main indicators for measuring development progress at the regional level. In Indonesia, which consists of various provinces with diverse economic characteristics, understanding the factors that determine this growth is crucial for formulating appropriate policies. This study aims to analyze the determinants of regional economic growth using a panel data model, focusing on variables such as investment, labor, education, and infrastructure. The data used comes from 34 provinces in Indonesia during the 2019-2024 period, which was analyzed using a panel regression approach with a fixed effect model. The results show that infrastructure has a positive and significant effect on economic growth, while the variables of investment, labor, and education show no statistically significant effect. These findings imply that local governments need to prioritize infrastructure development to promote sustainable growth. In addition, this study also discusses policy implications in the context of regional inequality in Indonesia. Overall, this analysis contributes to the regional economics literature by emphasizing the importance of panel data in capturing inter-regional and inter-temporal variation.
Pengaruh Literasi Keuangan Islam terhadap Keputusan Investasi Generasi Milenial Muhammad Al Faridho Awwal
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/dfwety56

Abstract

This study examines the influence of Islamic financial literacy on the investment decisions of Indonesia’s millennial generation amid the growing relevance of ethical and sharia-based finance. Using a qualitative descriptive method through library research, the study analyzes theories, prior findings, and secondary data from OJK and academic sources. The results show that Islamic financial literacy positively shapes millennial awareness, attitudes, and confidence in making investment decisions, encouraging participation in Islamic investment products. However, literacy levels remain relatively low due to limited formal education, lack of engaging educational media, misconceptions about complexity, and low product accessibility. Barriers such as information asymmetry and minimal innovation still hinder broader adoption, though digital platforms and influencer engagement offer promising solutions. The study concludes that improving Islamic financial literacy requires collaboration between the government, industry, academics, and digital communities through education, innovation, and inclusive digital strategies. Enhancing millennial literacy will not only strengthen the Islamic finance sector but also support ethical and sustainable economic growth aligned with Islamic principles.

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