cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Deo Renaldi Saputra
Contact Email
admin@scriptaintelektual.com
Phone
+6285709683865
Journal Mail Official
admin@scriptaintelektual.com
Editorial Address
Jalan Gunung Talang Timur Nomor 45, RT 005, RW 002, Desa Bendan Duwur Kecamatan Gajah Mungkur
Location
Kota semarang,
Jawa tengah
INDONESIA
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
 8   9   10   11   12 
Etika Bisnis Syariah dalam Tata Kelola Fintech Perbankan Digital: Studi Kasus Bank Aladin Syariah Neng Rosinawati
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/ezcxpj04

Abstract

This study examines the role of Islamic business ethics in shaping fintech governance within digital Islamic banking, focusing on Bank Aladin Syariah as a case study. The rapid transformation of financial services through digitalization has created both opportunities and ethical challenges for Islamic banks, particularly in maintaining sharia compliance, transparency, and public trust. Using a qualitative case study approach based on secondary data from annual reports and prior empirical studies, this research analyzes how Islamic ethical values are integrated into governance structures, operational practices, and digital innovation. The findings indicate that Islamic business ethics function as a strategic foundation that strengthens Good Corporate Governance, enhances operational integrity, and supports sustainable performance. Ethical integration is reflected in transparent digital services, effective sharia supervision, improved financial performance indicators, and enhanced stakeholder trust. The study also reveals that ethical consistency contributes to institutional resilience amid regulatory changes and competitive pressures. Overall, the results emphasize that sustainable digital Islamic banking depends not only on technological advancement but also on the consistent implementation of Islamic ethical principles across governance, operations, and stakeholder relations
Pengaruh Penggunaan E-Wallet, Teman Sebaya, dan Literasi Keuangan terhadap Perilaku Keuangan Mahasiswa Universitas 17 Agustus 1945 Surabaya melalui Kontrol Diri dan Perilaku Konsumtif Maulana Ikhrom Ababil; Hwihanus, Hwihanus
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: 10.65310/3257ct23

Abstract

The development of financial technology has driven significant changes in the financial behavior of students, particularly through the increasingly widespread use of e-wallets. On the other hand, students are also influenced by social factors such as peers and their level of financial literacy. This study aims to analyze the influence of e-wallet use, peers, and financial literacy on the financial behavior of students at Universitas 17 Agustus 1945 Surabaya, with self-control and consumptive behavior as mediating variables. This study uses a quantitative approach with a survey method. Data were collected through a Likert scale-based questionnaire and analyzed using Structural Equation Modeling (SEM). The results of this study are expected to provide a comprehensive picture of the factors that influence student financial behavior and the role of self-control and consumptive behavior in shaping that behavior. The findings of this study are expected to serve as a basis for educational institutions in designing programs to improve student financial literacy.
Analisis Harmonisasi Standar Akuntansi Syariah dengan Prinsip Syariah untuk Memperkuat Transparansi Pelaporan Keuangan Modern Nuraini, Nuraini; Siska Asriana; Masyhuri, Masyhuri
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/yqfd1k64

Abstract

This study analyzes the harmonization of Islamic accounting standards with Sharia principles in strengthening the transparency of modern financial reporting. The discussion integrates conceptual analysis, empirical evidence from prior studies, and insights drawn from official regulatory and industry reports. The findings show that differences between IFRS and AAOIFI, particularly in recognition, measurement, and disclosure, have significant implications for transparency and comparability. Harmonization supported by strong Sharia governance improves reporting quality, limits earnings management, and enhances ethical accountability. Official reports further confirm that institutions adopting a balanced integration of global standards and Sharia-based guidelines demonstrate more credible financial information, better risk disclosure, and stronger public trust. The study highlights that harmonization is not merely a technical alignment but an institutional and normative process that connects global financial practices with Islamic values. This integration reinforces the role of financial reporting as a tool of accountability, sustainability, and legitimacy in the contemporary Islamic financial system.
Akuntansi Syariah dan Konvensional Pertarungan Paradigma antara Profit dan Prinsip A. M. Rahmat Ramadhani Al Kautsar M.; Rahmat Hidayat; Masyhuri
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/pdx2ky03

Abstract

This study examines the paradigmatic tension between Islamic accounting and conventional accounting, focusing on the contest between profit orientation and normative principles in financial reporting. Using a qualitative literature-based approach, the research analyzes academic studies, accounting standards, and empirical findings related to IFRS and AAOIFI. The findings indicate that the divergence between Islamic and conventional accounting is rooted in fundamentally different philosophical foundations regarding accountability, value creation, and the purpose of financial information. While conventional accounting prioritizes economic efficiency and shareholder interests, Islamic accounting emphasizes ethical responsibility, shariah compliance, and social accountability. The study further reveals that the implementation of Islamic accounting faces structural challenges due to the dominance of global standards, resulting in practical compromises in disclosure, governance, and reporting behavior. However, empirical evidence suggests that shariah-based standards contribute to lower earnings management, stronger governance, and broader social reporting. The paper argues that the future of Islamic accounting depends on its ability to reconstruct a coherent paradigm that integrates economic performance with normative values, supported by strong governance and adaptive institutional frameworks
Peran Akuntansi Syariah dalam Membangun Kepercayaan dan Transparansi Keuangan UMKM di Kecamatan Tanete Riattang Nurfadilah Rahmadani; Zaskia Asmiranda; Masyhuri, Masyhuri
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: 10.65310/0e360k46

Abstract

The development of Islamic finance has encouraged the implementation of financial management systems based on the values of honesty, justice, and transparency, including in the Micro, Small, and Medium Enterprises (MSMEs) sector. As a strategic sector in the regional economy, MSMEs continue to face various challenges in financial management and reporting, which result in low levels of transparency and trust in business operations. This study aims to analyze the role of Islamic accounting in building trust and enhancing the transparency of MSMEs’ financial reports in Tanete Riattang District. The research employs a qualitative approach using a descriptive method. Data were collected through in-depth interviews with MSME actors and analyzed through data reduction, data presentation, and conclusion drawing. The findings indicate that the implementation of Islamic accounting plays an important role in building financial trust through honest, systematic, and accountable financial recording. In addition, Islamic accounting contributes to improving the transparency of MSMEs’ financial reports through information disclosure, consistency in transaction recording, and ease of access to financial reports for relevant stakeholders. The transparency and trust developed not only affect financial aspects but also foster a work culture that upholds ethical values and responsibility in accordance with the principles of maqāṣid al-syarī‘ah.
Evaluasi Kebijakan Ketenagakerjaan pada Upah Minimal dan Risiko Eksploitasi di Industri Formal Restu Ramania
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/rm0xvk04

Abstract

The minimum wage is a labor policy instrument designed to protect workers from labor market failures and improve welfare. However, in practice, this policy still leaves room for labor exploitation in formal industries. This study aims to evaluate the effectiveness of labor policies on minimum wage setting and their implications for labor exploitation risks. This study uses a qualitative economic approach with a descriptive-analytical design based on secondary data. Data were obtained through a literature review of economic labor literature, statistical reports, and relevant previous research results. The results and discussion show that the minimum wage does not yet fully function as an instrument of welfare protection, but rather tends to be a maximum wage limit due to the weak bargaining position of workers and an unbalanced labor market structure. These conditions create economic dependence and increase vulnerability to exploitative labor practices even in the formal sector. The conclusion of this study emphasizes that strengthening minimum wage policies in line with the cost of living and productivity, supported by effective monitoring mechanisms, is necessary to reduce the risk of exploitation and promote the creation of a fair and sustainable labor market.
Analisis Studi Kelayakan Bisnis Usaha Aksesoris Gelang Handmade ASD Aksesoris Mohamad Afrizal Miradji; Mohammad Ilham Ardiansyah; Surti Padu Leba; Diva Isabella Feoh; Fransiskus Didianus Saputra
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: 10.65310/4q094w13

Abstract

This study aims to analyze the business feasibility of ASD Aksesoris, a handmade bracelet accessories enterprise, as part of the development of sustainability-oriented micro-enterprises. The research is grounded in the growing consumer interest in handmade accessories that offer aesthetic value, distinctive designs, and personalized character, which necessitates a comprehensive assessment of business feasibility prior to further expansion. The study employs a qualitative descriptive approach using a business feasibility analysis that encompasses market and marketing aspects, technical and operational aspects, as well as financial aspects, drawing on official reports and the enterprise’s actual operating conditions. The findings indicate that ASD Aksesoris possesses considerable market potential, supported by clear consumer segmentation and flexible marketing strategies. From an operational perspective, the production process is assessed as efficient and relatively easy to manage, while from a financial standpoint the business demonstrates the ability to generate profits with a relatively low level of financial risk. Overall, ASD Aksesoris is deemed feasible to operate and to further develop.
Analisis Perbandingan Teori Keadilan dan Teori Stakeholder dalam Menilai Tanggung Jawab Sosial Syariah Islam Riri Sundari; Salwa, Salwa; Masyhuri, Masyhuri
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/grh6k503

Abstract

This study aims to provide a comparative analysis of Justice Theory and Stakeholder Theory in assessing Islamic Sharia based social responsibility, particularly in the practices of Corporate Social Responsibility (CSR) and Islamic Social Reporting (ISR). The analysis is grounded in the conceptual divergence between a normative approach rooted in Islamic values of justice and an operational approach that prioritizes stakeholder interests. A qualitative method is employed through a comprehensive literature review of official Islamic banking reports, scholarly publications, and relevant prior studies. The findings indicate that Justice Theory emphasizes proportional distribution of benefits, vertical accountability to God, and the pursuit of maslahah as the fundamental objectives of Sharia-based economic activities, whereas Stakeholder Theory proves more adaptive in explaining corporate–stakeholder dynamics within modern business environments. However, the dominance of Stakeholder Theory without reinforcement of justice-based values risks reducing Islamic CSR to a mere instrument of legitimacy. Therefore, a synthesis of both theories is essential to construct a Sharia social responsibility framework that is equitable, operationally applicable, and sustainable.
Analisis Konsep Harta dalam Akuntansi Syariah Berbasis Kepemilikan, Etika Pengelolaan, dan Tanggung Jawab Sosial Islam Ameliya Saputri; Nur Ain; Masyhuri, Masyhuri
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/cjkr8m36

Abstract

The concept of wealth has a central position in Islamic accounting because it not only represents economic assets but also a trust that contains moral, social, and spiritual dimensions. This article aims to analyze the concept of wealth in Islamic accounting by emphasizing the integration of three main pillars, namely ownership, management ethics, and Islamic social responsibility. This study uses a descriptive qualitative approach based on a literature review of muamalah fiqh, Islamic economics, Islamic accounting standards (AAOIFI and PSAK Syariah), as well as classical and contemporary scientific articles. The results of the study show that ownership of wealth in Islam is relative and functional, where humans act as managers (khalifah), while absolute ownership belongs to Allah SWT. This concept requires the management of wealth based on sharia ethics, such as trust, honesty, justice, transparency, and avoidance of usury, gharar, and maysir practices. In addition, Islamic social responsibility is an inherent element in the concept of wealth, which is manifested through the obligations of zakat, infaq, sadaqah, waqf, and social disclosure based on Islamic Social Reporting (ISR). The findings of this study confirm that sharia accounting is not solely oriented towards achieving material profits, but is directed towards achieving benefits, blessings, and accountability to Allah SWT and society.
Pengaruh Penerapan Kode Etik Akuntan terhadap Kualitas Audit dan Akuntabilitas Profesional Nur Imroatus Sholikah; Adinda Nibros Zahira Fasya; Tries Ellia Sandari
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/fjycra19

Abstract

This study aims to analyze the effect of the implementation of the code of ethics for accountants on audit quality and professional accountability. Audit quality is greatly influenced by the application of ethical principles, such as integrity, objectivity, competence, and independence, which form the basis for auditors in carrying out their duties. The research method used a qualitative approach with documentary analysis, exploring secondary data from official documents related to the implementation of the code of ethics and audit practices. The results show that consistent implementation of the code of ethics has a positive effect on audit quality, as it encourages auditors to act objectively, independently, and professionally. In addition, auditor accountability increases in line with compliance with the code of ethics, which strengthens the credibility of audit results. In conclusion, the implementation of a good code of ethics not only improves audit quality but also strengthens the professional accountability of auditors, thereby reinforcing public confidence in audited financial statements.

Page 10 of 12 | Total Record : 120

 8   9   10   11   12 

Filter by Year

2025 2026


Reset
Filter By Issues
All Issue Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting Vol 1 No 2 (2025): November: Scripta Economica: Journal of Economics, Management, and Accounting Vol 1 No 1 (2025): Scripta Economica: Journal of Economics, Management, and Accounting