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Scripta Economica: Journal of Economics, Management, and Accounting
ISSN : -     EISSN : 3109970X     DOI : -
Core Subject : Economy,
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.
Articles 120 Documents
Strategi Omnichannel dan Retensi Pelanggan: Analisis pada Industri Ritel Modern Indonesia Anur Rahmah Tiawulandari; Ikraman; Indah Sofia Ningsih
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/hqwbs705

Abstract

This study analyzes omnichannel strategy as an integral component of marketing management in enhancing customer retention within the Indonesian modern retail industry. The acceleration of digital transformation has reshaped consumer purchasing patterns, leading to increased expectations for seamless interactions across physical and digital channels. This research employs a quantitative explanatory approach supported by empirical evidence and official industry data to examine the relationship between omnichannel implementation and customer retention outcomes. The findings indicate that well-integrated omnichannel strategies strengthen customer experience consistency, improve relationship quality, and foster repeat purchase behavior. From a marketing management perspective, omnichannel integration enables firms to optimize the marketing mix, align communication strategies, and manage long-term customer relationships more effectively. These results highlight the strategic importance of managerial coordination across channels in achieving sustainable customer loyalty and maintaining competitiveness in the modern retail sector.
Pengaruh Electronic Word of Mouth, Customer Experience, dan Persepsi Harga terhadap Loyalitas Konsumen Fishing Masis Driyorejo Gresik Helminatus Sholicha; Estik Hari Prastiwi
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/2zm1jx13

Abstract

This study aims to analyze the effect of Electronic Word of Mouth (E-WOM), customer experience, and price perception on consumer loyalty at Fishing MaSis Driyorejo, Gresik Regency. This research employs a quantitative approach using a survey method. Data were collected from 100 respondents who were customers of Fishing MaSis Driyorejo through the distribution of questionnaires using a five-point Likert scale. The sampling technique applied was purposive sampling, while data analysis was conducted using multiple linear regression with the assistance of SPSS version 25. The results indicate that, partially, customer experience and price perception have a positive and significant effect on consumer loyalty, whereas Electronic Word of Mouth does not have a significant effect. However, simultaneously, E-WOM, customer experience, and price perception have a significant effect on consumer loyalty. The coefficient of determination shows that these three independent variables explain 74.8% of the variation in consumer loyalty, while the remaining percentage is influenced by other factors outside the scope of this study. These findings emphasize that customer experience and price perception are dominant factors in shaping consumer loyalty in fishing tourism destinations and should therefore be the main focus of management and marketing strategies.
Analisis Pengaruh Electronic Word of Mouth, Brand Image, dan Persepsi Harga terhadap Minat Beli Album Musik Secret Number Dikalangan Penggemar Musik KPop Generasi Z Ragil Yong Sen Dwi Putra; Endika Perdana
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/ndvsr041

Abstract

K-pop music is currently one of the most popular types of music among Indonesian people, especially Gen-Z, so that the interest in buying music albums among Gen-Z continues to increase along with the increasing influence of digital media and Korean cultural trends in Indonesia. This study aims to determine the effect of electronic word of mouth, brand image, and price perception on the interest in buying Secret Number music albums among Generation Z kpop music fans. The sample of this study amounted to 100 respondents. The sampling technique used was the purposive sampling method. This study uses primary data. The tests carried out include validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, partial t-tests, simultaneous f-tests, and coefficient of determination tests. The results of the study show that the variables of electronic word of mouth, brand image, and price perception influence the interest in buying Secret Number music albums among Generation Z kpop music fans, and the most dominant variable influencing the interest in buying is the price perception variable.
Pengaruh Customer Experience, E-Wom, Dan Service Recovery Terhadap Loyalitas Pelanggan Chobite Kabupaten Sidoarjo Sofia Nur Ajizah; Ida Ayu Sri Brahmayanti
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/kd89vf98

Abstract

This study aims to analyze the effect of customer experience, electronic word of mouth (e-WOM), and service recovery on customer loyalty at Chobite Sidoarjo. This research employs a quantitative approach using a survey method, with data collected through questionnaires distributed to customers of Chobite Sidoarjo. The sampling technique used was purposive sampling, while data analysis was conducted using SPSS, including validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results indicate that customer experience, e-WOM, and service recovery simultaneously have a positive and significant effect on customer loyalty. Partially, each independent variable also shows a significant influence on customer loyalty. These findings suggest that positive customer experiences, digital consumer communication, and effective service recovery practices play an important role in building and maintaining customer loyalty.
Sharia Crowdfunding as an Instrument of MSME Financial Inclusion in Indonesia: Development, Challenges, and Regulatory Implications Bunga Dwi Fani Ritonga; Saparuddin Siregar; Maryam Batubara
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/4w024365

Abstract

Sharia crowdfunding has gained increasing attention as an alternative financing mechanism capable of supporting MSME financial inclusion in Indonesia’s Islamic economic framework. This study aims to analyze the development of Sharia crowdfunding, identify key challenges in its implementation for MSME financing, and examine the resulting regulatory and institutional implications. Employing a qualitative research approach, the study utilizes in-depth interviews, document analysis, and literature review to capture perspectives from regulators, platform operators, Sharia authorities, investors, and MSME actors. The findings indicate that Sharia crowdfunding contributes to expanding access to capital through ethical, risk-sharing, and technology-based financing models, while remaining consistent with Islamic principles. However, its implementation is constrained by limited financial literacy, dual regulatory compliance demands, governance standardization issues, MSME capacity limitations, and investor risk perceptions. The study further reveals that effective regulatory harmonization, strengthened Sharia supervision, and institutional coordination are critical to ensuring sustainability and credibility. These findings underscore the role of Sharia crowdfunding as a complementary instrument for inclusive economic development and provide policy-relevant insights for strengthening Indonesia’s Islamic fintech ecosystem.
Akuntabilitas Dana Kelurahan terhadap Peningkatan Pembangunan melalui Permendagri Nomor 130 Tahun 2018 pada Kelurahan Ampel Kota Surabaya Ayu Asari; IBK Bayangkara
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/ns6gwy63

Abstract

This study aims to analyze the accountability of village fund management in supporting local development in Ampel Village, Surabaya City, in accordance with Ministry of Home Affairs Regulation Number 130 of 2018. Using a qualitative descriptive approach, the research examines accountability across key stages of fund management, including planning, implementation, administration, reporting, and evaluation. Data were collected through in-depth interviews, direct observation, focus group discussions, and document analysis involving village officials and community representatives. The findings indicate that accountability at the planning stage has been implemented through participatory mechanisms, although community involvement has not been fully optimized. The implementation and administrative stages demonstrate compliance with technical guidelines and financial procedures, supported by adequate documentation and internal control. Reporting and evaluation processes are conducted in a timely and transparent manner, enabling public oversight and institutional learning. Overall, the accountability of village fund management has contributed positively to improving the quality of development outcomes and strengthening public trust. However, enhancing participatory planning and systematic evaluation remains essential to ensure sustainable and inclusive local development.
Efektivitas Penerapan Sistem Informasi Keuangan Desa Berdasarkan Peraturan Bupati Sidoarjo Nomor 7 Tahun 2020: Studi di Desa Pulungan Kristiana Greta Calosa; Maulidah Narastri
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/bzbh3h17

Abstract

This study aims to analyze the effectiveness of implementing the Village Financial Information System (SISKEUDES) based on Sidoarjo Regent Regulation Number 7 of 2020, with a case study in Pulungan Village, Sedati District, Sidoarjo Regency. A descriptive qualitative approach was employed to obtain an in-depth understanding of how SISKEUDES supports village financial governance. Primary data were collected through semi-structured interviews with village officials directly involved in financial management, while secondary data were obtained from official documents and relevant regulations. The findings indicate that the implementation of SISKEUDES has significantly contributed to improving transparency, accountability, and efficiency in village financial management. The system facilitates orderly administration, accurate financial reporting, and easier supervision and auditing processes. However, several challenges remain, particularly related to the technical capacity of village officials, system stability, and the need for continuous training. SISKEUDES has proven to be an effective instrument for strengthening village financial governance, provided that it is supported by competent human resources and consistent institutional assistance from local governments.  
Implementasi Good Governance dalam Mendorong Pencapaian SDGs melalui Pemanfaatan Dana Desa: Studi Kasus Desa Janti, Waru, Sidoarjo Della Erdiana; Muhammad Taufiq Hidayat
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/z7aazd40

Abstract

This study examines the implementation of good governance in encouraging the achievement of Sustainable Development Goals (SDGs) through Village Fund utilization in Janti Village, Waru District, Sidoarjo Regency. A descriptive qualitative approach was employed, using in-depth interviews, direct observation, and document analysis of RPJMDes, RKPDes, APBDes, and accountability reports. The findings indicate that village fund management has complied with regulatory procedures and applied core principles of good governance, particularly transparency, accountability, and community participation. These practices have contributed to the achievement of several SDGs indicators, including poverty reduction, improved public health, quality education, gender equality, economic growth, infrastructure development, environmental resilience, and institutional strengthening at the village level. However, the overall achievement of SDGs Village remains suboptimal due to limited human resource capacity, insufficient technical understanding of SDGs indicators, and budgetary constraints. This study concludes that while good governance provides a strong institutional foundation, the effectiveness of SDGs achievement depends on the availability of competent human resources, adequate funding, and strategic prioritization aligned with SDGs indicators. Strengthening village capacity and targeted policy support are therefore essential to ensure sustainable and inclusive rural development.
Tata Kelola Keuangan Desa dan Kompetensi Aparatur: Implementasi SISKEUDES Berdasarkan Permendagri Nomor 20 Tahun 2018 Marcella Aullia Jayadi; Tries Ellia Sandari
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/g33e1a42

Abstract

This study examines village financial governance and the competence of village officials in implementing the Village Financial System (SISKEUDES) based on the Indonesian Minister of Home Affairs Regulation Number 20 of 2018. Using a qualitative descriptive approach, the research focuses on how human resource capacity and task distribution influence the effectiveness of SISKEUDES implementation. The findings indicate that although the application has supported orderly budgeting, administration, and reporting, operational practices remain highly dependent on the village financial officer as the main system operator. Village heads and secretaries generally understand financial procedures conceptually but lack sufficient technical skills to operate SISKEUDES independently. This imbalance creates administrative vulnerability, particularly during periods of high workload or technical disruption. The study also shows that limited competency distribution affects accountability, efficiency, and continuity of village financial management. Strengthening technical capacity across officials, improving internal coordination, and optimizing task allocation are essential to enhance SISKEUDES performance. Efective implementation of SISKEUDES requires not only regulatory compliance but also sustainable human resource development to ensure transparent, accountable, and resilient village financial governance..
Strategi Adaptasi Organisasi: Studi Kasus Transformasi Digital pada Perusahaan Manufaktur Arief Saptono; Devi Lestari
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/600ew416

Abstract

This study examines organizational adaptation strategies in digital transformation within manufacturing firms through a qualitative interpretative library research design grounded in a critical constructivist epistemology. Drawing on systematically selected and thematically synthesized scholarly literature, the analysis integrates operational, structural, leadership, and human resource perspectives to explain how organizations respond to digital disruption. The findings demonstrate that successful digital transformation depends on the coherence between adaptive operational practices, flexible organizational structures, digitally oriented leadership, and continuous workforce capability development. Fragmented or technocentric approaches are shown to generate limited performance gains and organizational resistance. The study further highlights the relevance of dynamic capability theory in explaining how sensing, seizing, and reconfiguring processes enable sustainable adaptation. By synthesizing diverse empirical and conceptual contributions, this article advances an integrative framework that clarifies the mechanisms linking digital transformation and organizational performance in manufacturing contexts. Methodologically, the study contributes by offering a transparent and replicable approach to theory-driven literature synthesis.

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