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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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Peran Kode Etik Syariah dalam Memitigasi Resiko Fraud di Tengah Percepatan Digitalisasi Lembaga Keuangan Syariah Indonesia Resky Amalia; Widia Natasya; 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: 10.65310/55pntx91

Abstract

The digitization of Indonesian Islamic financial institutions presents opportunities for efficiency while increasing the risk of complex fraud. This study aims to analyze the role of the Sharia code of ethics in mitigating fraud risk in the era of digital transformation. The research method is descriptive qualitative with a literature study of previous research, official reports, and academic studies, which are analyzed to assess the effectiveness of the code of ethics as an instrument for fraud prevention. The results show that the internalization of Islamic codes of ethics through training, Sharia-based audits, and strengthening organizational culture significantly reduces the risk of internal and external irregularities. The integration of regulation, technology, and leadership supports the effectiveness of mitigation strategies, while customer education and digital monitoring strengthen service transparency. The Sharia code of ethics serves as a normative guideline and strategic instrument that can bring ethical, secure, and reliable governance to Sharia financial institutions. These findings emphasize the importance of a holistic approach to maintaining operational integrity amid the acceleration of digitalization.
Peran Sustainability Report dalam Memperkenalkan Prinsip ESG pada Tata Kelola Perusahaan Tiara Maulida Kharisma Dwi Cahya
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/ec7t4e71

Abstract

Sustainability reports play an important role in introducing Environmental, Social, and Governance (ESG) principles into corporate governance by providing transparent information on sustainability performance covering environmental, social, and ethical governance aspects. This study uses a qualitative approach with literature studies, official reports, and company documentation as the main data sources, without using field or quantitative methods. The results show that sustainability reports can enhance a company's reputation, strengthen internal accountability, and build stakeholder trust, while also serving as a strategic tool in ESG-based decision-making. The data presented in the report enables the evaluation of long-term impacts, the identification of areas for improvement, and the strengthening of a sustainable corporate culture. In addition, sustainability reports encourage industry recognition and awards, which enhance a company's credibility in the public eye. With consistent and systematic publication, sustainability reports become an effective instrument for integrating ESG principles into corporate management strategies, ensuring long-term sustainability, and building effective communication with all stakeholders.
Tanaman Kopi Sebagai Penopang Penting dalam Nilai Ekspor Komoditas Perkebunan Indonesia Achmad Andi Leanado; M Aditya Ferdiansyah; Ikke Adelia Amanda; Shinta Putri Marvina; Alvine Wijaya UN; Arga Christian Sitohang
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/fptxr790

Abstract

Coffee is one of Indonesia’s strategic plantation commodities with a substantial role in supporting national export performance. Beyond increasing global demand for Arabica and Robusta varieties, coffee exports demonstrate a close linkage with the overall dynamics of agricultural export values. This study aims to examine correlation between coffee export value and non-coffee agricultural export value in order to assess the strategic position of coffee as a supporting pillar of Indonesia’s plantation export sector. The research employs a quantitative approach using Pearson Product Moment correlation analysis based on monthly time-series data from January 2022 - December 2024. The variables analyzed include coffee export value (X), total agricultural export value excluding coffee (Y), along with their squared values and cross-products. The findings indicate coffee exports play a significant role in reinforcing stability of agricultural export performance. Integrated policy support and modernization of the coffee industry are therefore essential to sustain Indonesia’s competitiveness in the global market.
Ekonomi Spontan Berbasis Aktivitas Fisik di Ruang Publik Perkotaan: Studi Kasus Kawasan Olahraga Saparua, Kota Bandung Mutiara Sabila; Sarah Zahr Aulia; Muhamad Rizky Apriyadi; Syafira Nur Tazillah; Silvya Sya’bani
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: 10.65310/39ex1n24

Abstract

This study examines spontaneous economy based on physical activities in urban public spaces through a case study of the Saparua sports area in Bandung City. The research focuses on understanding how routine physical activities shape informal economic interactions within public spaces. A qualitative exploratory case study approach was employed using participatory observation and in-depth interviews to capture social interactions, economic practices, and spatial dynamics during morning sports activities. The findings indicate that the intensity and rhythm of physical activities significantly influence the emergence of spontaneous economic practices, particularly informal trading activities that align with users’ immediate needs. Repeated interactions between space users and informal vendors foster trust-based relationships that sustain economic exchanges without formal regulation. The study also reveals that flexible spatial arrangements, activity-based planning approaches, and inclusive public space management play a crucial role in supporting the sustainability of spontaneous economies. These results highlight that public spaces function not only as recreational areas but also as socio-economic infrastructures that contribute to local economic resilience. Integrating social and economic dimensions into public space planning is therefore essential for creating inclusive and adaptive urban environments.
Eksplorasi Strategi Pengembangan Ekonomi Kreatif Berbasis Pariwisata dalam Meningkatkan Daya Saing Daerah Kabupaten Barru Ashey Yuniar; Magfiratul Jannah; Irma, Irma; Moh. Taufik Saidul Akbar; Dewi Kurnia
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/w42tnh37

Abstract

This study aims to explore creative economy development strategies based on tourism to improve the competitiveness of Barru Regency. The approach used is descriptive qualitative with exploratory and conceptual methods through secondary data analysis, literature studies, policy documentation, and indirect observation of regional creative economy and tourism development. The results show that Barru Regency has strong creative economy potential in the sub-sectors of performing arts, local cuisine, handicrafts, and tourism services that are integrated with cultural wealth and natural resources. Effective development strategies include strengthening destination-based creative economy clusters, empowering local communities, increasing human resource capacity, innovating creative products, and strengthening branding and market access. Tourism-based creative economy development also has positive implications for increasing community income, preserving local culture, strengthening regional institutions, and the sustainability of sharia-based economic development. This study confirms that tourism-based creative economy can be a strategic instrument in strengthening the region's sustainable competitiveness in Barru Regency.
Strategi Digitalisasi UMKM dalam Meningkatkan Daya Saing dan Kinerja Usaha di Era Ekonomi Digital Syifa Namira Nasution; Steven I.S.M Marbun; Trinita Siringoringo; Vita olivia Silalahi
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/v64nwp32

Abstract

Digital transformation has become an important agenda for the development of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia in line with the increasing role of the digital economy in the national economic structure. This study aims to examine the digitalization strategies implemented by MSMEs, identify the obstacles faced in the digitalization process, and analyze their relationship with business performance. The research method used is a literature review by examining journal articles, official reports, and relevant scientific publications published in the last five years. The results of the study show that MSME digitalization strategies generally focus on increasing digital literacy, utilizing e-commerce platforms, optimizing social media as a marketing tool, and strengthening managerial support and organizational culture. The implementation of these strategies correlates with increased sales, operational efficiency, and market reach expansion. However, the digitization process still faces limitations in terms of resources, infrastructure, and organizational readiness. This study emphasizes that digitization is a strategic opportunity for MSMEs if it is supported by inclusive policies and capacity building for business actors.
Analisis Dampak Kinerja Ekspor Kabupaten Banyuwangi Terhadap Perekonomian Indonesia Berdasarkan Sektor Lapangan Usaha Tahun 2023 Melalui Pendekatan LQ (Location Quotient) Kharisma Bintang M.T.; Eksel Perdian Anggara; Dwi Arief Rahman; Rendra Kurniawan; Ignatius Edward Revalyno V.O; Arga Christian Sitohang
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/z2682n88

Abstract

This study aims to analyze the economic structure and the level of industrialization in Banyuwangi Regency in 2023 using the Location Quotient (LQ) approach. The data used were obtained from the Central Bureau of Statistics (BPS), specifically the Gross Regional Domestic Product (GRDP) at current prices by industrial sector for both Banyuwangi Regency and East Java Province in 2023. The analysis shows that the manufacturing sector has an LQ value of 0.41, indicating that it is not a base sector in the region. In contrast, the base sectors include agriculture, forestry, and fisheries (LQ = 2.34), mining and quarrying (LQ = 1.85), construction (LQ = 1.55), and education services (LQ = 1.18). These findings indicate that Banyuwangi's economy still relies heavily on primary sectors and has not yet undergone a significant structural transformation toward a more industrial-based economy. Therefore, strategic efforts are needed to develop local industries based on regional resources and to enhance value-added production in order to promote more sustainable and inclusive industrialization.
E-Commerce Based Human Resource Management Strategies for the Development of Batik Fosil Widi Nugraha Ngawi Micro, Small, and Medium Enterprises Lina sugiyanto; Rachmawati Koesoemaningsih; Khoyrul Anwar
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: 10.65310/2khffj60

Abstract

Micro, Small, and Medium Enterprises (MSMEs) based on local wisdom play a strategic role in supporting regional economic development while preserving cultural values. Batik Fosil Widi Nugraha MSME in Ngawi is a creative enterprise that adopts fossil-inspired batik motifs as its product identity; however, it still faces various challenges in business development, particularly in human resource management and the utilization of e-commerce. This study aims to analyze the development strategy of Batik Fosil Widi Nugraha MSME in Ngawi through e-commerce-based human resource management. This research employs a qualitative approach with a descriptive method. Data were collected through in-depth interviews, observation, and documentation involving the business owner and employees engaged in production and marketing activities. Data analysis was conducted using an interactive model consisting of data reduction, data display, and conclusion drawing, while data validity was ensured through triangulation techniques. The findings indicate that human resource management in Batik Fosil Widi Nugraha MSME remains informal and has not been systematically integrated with e-commerce utilization strategies. Although the use of e-commerce is still limited, it demonstrates significant potential in expanding market reach and enhancing business competitiveness. The recommended development strategies include improving employees’ digital competencies, restructuring work roles, integrating local cultural values into digital marketing, and strengthening collaboration with relevant stakeholders. This study emphasizes that e-commerce-based human resource management is a key factor in achieving sustainable development of culture-based batik MSMEs.
Peran Motivasi Kerja, Kepuasan Kerja, dan Komitmen Organisasi dalam Meningkatkan Kinerja Karyawan Perum Bulog Kantor Cabang Surabaya Bayu Aji Nugroho; Krido Hary Gunawan
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: 10.65310/7gtkty54

Abstract

This study aims to analyze the role of work motivation, job satisfaction, and organizational commitment in improving employee performance at Perum BULOG Surabaya Branch Office. The research uses a quantitative explanatory approach with a saturated sampling technique involving 72 employees as respondents. Primary data were collected through structured questionnaires and analyzed using multiple linear regression with SPSS version 25. The results show that work motivation has a positive and significant effect on employee performance, indicating that motivated employees tend to demonstrate higher productivity and responsibility. Job satisfaction is also proven to significantly influence performance, reflecting that employees who feel satisfied with their work conditions, compensation, and relationships are more likely to achieve better work outcomes. Furthermore, organizational commitment shows a significant positive effect on employee performance, highlighting the importance of emotional attachment and loyalty to the organization. Simultaneously, work motivation, job satisfaction, and organizational commitment contribute substantially to explaining variations in employee performance. These findings emphasize that psychological and attitudinal factors play a strategic role in enhancing employee performance and should be considered as a priority in human resource management practices within public sector organizations.
Peran Citra Merek dan Influencer Endorsement terhadap Minat Beli Produk Whitelab Jasica Roeytashya; Alnov Martin; Griselda Tjandra
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: 10.65310/0mk2km11

Abstract

This study was motivated by the rapid growth of the beauty industry in Indonesia and the increasing competition among local skincare brands, one of which is WhiteLab, which requires a deeper understanding of the psychological and symbolic factors that influence consumer purchasing decisions. The focus of this study is to analyze the influence of brand image and influencer endorsement on the purchasing interest of WhiteLab products in Palembang City, both partially and simultaneously. The research uses a quantitative approach with a descriptive-associative design, involving 112 respondents who have used or are familiar with WhiteLab products, with data collection through questionnaires. Data analysis was performed using validity, reliability, classical assumptions, and multiple linear regression tests with the help of SPSS version 27. The results show that brand image has a positive and significant effect on purchase interest, where product quality perception, brand reputation, and consumer trust are the main factors, while influencer endorsement also has a significant effect through credibility, relevance, and communication appeal. Simultaneously, these two variables explain 65.4% of the variation in consumer purchase interest, confirming that a marketing strategy combining a strong brand image and credible influencers can increase loyalty and purchasing decisions.

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