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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 134 Documents
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Peran Sustainability Reporting Disclosure dalam Memediasi Pengaruh Good Corporate Governance dan Leverage terhadap Kinerja Keuangan pada Emiten Energi Terbarukan di BEI Tahun 2022–2024 Della Widyasari; Cholis Hidayati
Journal of Economics, Management, and Accounting Vol 2 No 1 (2026): July: 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/vf7s0q32

Abstract

This study analyzes the role of Sustainability Reporting Disclosure (SRD) in mediating the influence of Good Corporate Governance (GCG) and leverage on the financial performance of renewable energy companies listed on the Indonesia Stock Exchange during 2022–2024. The research employed a quantitative approach using secondary data collected from annual reports and sustainability reports, while purposive sampling was used to select the research sample. Data were analyzed using Partial Least Square–Structural Equation Modeling (PLS-SEM). The results indicate that GCG has a positive and significant effect on SRD, but does not significantly affect financial performance. Leverage shows a positive and significant influence on financial performance, whereas SRD does not significantly affect financial performance and fails to mediate the relationship between GCG, leverage, and financial performance. These findings suggest that sustainability disclosure practices in renewable energy companies remain oriented toward compliance rather than serving as a strategic instrument for long-term financial value creation.
Evaluasi Penerapan Digital Accounting dalam Pencatatan Transaksi melalui Jurnal Umum pada Penyusunan Laporan Keuangan UMKM Kedai Azha Masyuri, Masyhuri; Sahrul Ramdhan; Masyuri, Masyuri
Journal of Economics, Management, and Accounting Vol 2 No 1 (2026): July: 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/k2jczt30

Abstract

This study aims to evaluate the implementation of digital accounting in recording financial transactions through general journals in the preparation of financial statements at Kedai Azha MSME. The research was motivated by the increasing adoption of digital technology in accounting practices, which is expected to improve efficiency, accuracy, and timeliness of financial reporting. A qualitative descriptive approach was employed using primary data obtained through in-depth interviews and direct observations. Secondary data were collected from financial documents, transaction records, and digital accounting reports. The findings indicate that digital accounting contributes positively to transaction recording consistency, financial reporting accuracy, and real-time monitoring of business finances. The system also supports transparency, accountability, and managerial decision-making through more reliable financial information. However, implementation effectiveness remains constrained by limited digital literacy, insufficient accounting understanding, human resource limitations, and technological adaptation challenges. The study concludes that digital accounting has substantial potential to strengthen financial management quality and business competitiveness among MSMEs when supported by adequate user competence and continuous digital capability development.
Evaluasi Dampak Kawasan Ekonomi Khusus (KEK) Mandalika Terhadap Pertumbuhan Ekonomi Daerah di Provinsi Nusa Tenggara Barat: Pendekatan Difference-In-Differences Nisrina Yasyfi Mumtaz
Journal of Economics, Management, and Accounting Vol 2 No 1 (2026): July: 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/fweef515

Abstract

The Mandalika Special Economic Zone (SEZ) was established as a place-based development policy to stimulate regional economic activity in West Nusa Tenggara (NTB), yet quantitative evidence on its growth impact remains limited. This study examines whether the activation of the Mandalika SEZ affected economic growth in Central Lombok relative to other districts/municipalities in NTB. The analysis applies a Difference-in-Differences (DiD) approach using annual panel data for 10 regions over 2014–2024, defining Central Lombok as the treated unit and the remaining regions as controls, while controlling for HDI, population, unemployment, and investment. The estimates show a positive Treat × Post coefficient, but the effect is not statistically significant in both the baseline and two-way fixed effects specifications. Overall, the findings suggest that within the observed period, the Mandalika SEZ has not yet produced a statistically robust growth differential in real GRDP per capita for the host region relative to comparison areas.
Dari Digitalisasi Akuntansi ke Pembukuan Digital: Strategi Tingkatkan Daya Saing Entitas Bisnis Kecil Sitti Nur Syafika; Masyhuri Masyhuri
Journal of Economics, Management, and Accounting Vol 2 No 1 (2026): July: 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/t4pdp547

Abstract

This study aims to analyze the transition from conventional accounting to simple digital bookkeeping as a strategy to enhance the competitiveness of small business entities in the digital economy era. The study employs a qualitative approach based on a literature review, examining various scientific articles, academic books, and relevant publications on accounting digitization, MSME financial management, and digital business transformation. The analysis is conducted using a descriptive-interpretive method through data reduction, literature classification, conceptual synthesis, and critical interpretation of various findings from previous studies. The results indicate that simple digital bookkeeping is more suitable for SMEs than complex formal accounting systems because it enhances recording efficiency, accelerates access to financial information, strengthens business transparency, and supports real-time data-driven decision-making. The implementation of digital bookkeeping also contributes to improved financial discipline, control of operational costs, and access to formal financing. The effectiveness of the system’s implementation is influenced by digital literacy, the simplicity of the application, guidance, and integration with the business strategies of small enterprises.
Analisis Komprehensif Penerapan Sistem Informasi Akuntansi dan Studi Kelayakan Finansial pada Rantai Pasok Agroindustri Ikan Tuna Beku Domestik Ang Riqko Suhendi; Dudang Gojali; Nabiela Rizki Alifa
Journal of Economics, Management, and Accounting Vol 2 No 1 (2026): July: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/3yvs3673

Abstract

This study aims to comprehensively analyze the implementation of Accounting Information Systems and financial viability in the domestic frozen tuna agro-industrial supply chain through a mixed-methods approach based on an empirical case study of tuna trading MSMEs at the Nizam Zachman Oceanic Fishing Port in Jakarta. The analysis was conducted using evaluations of operations, profitability, cash flow, capital structure, inventory turnover, and business strategy mapping through the SWOT analysis and Theory of Constraints. The results indicate that the implementation of the Accounting Information System improves inventory accuracy, accelerates financial statement reconciliation, and reduces levels of dead stock and distribution inefficiencies. The company also demonstrated stable profitability with a net profit margin above the industry average for commodity trading, supported by positive operating cash flow and a debt-free capital structure. Strategic analysis revealed that business expansion opportunities are significantly influenced by the ability to integrate the cold chain, diversify into value-added tuna products, and strengthen digital distribution. The research findings confirm that accounting digitization and supply chain optimization are the primary determinants of the sustainability and competitiveness of the modern domestic tuna agroindustry.  
Digitalisasi Akuntansi  Persediaan Berbasis Sistem Informasi pada UMKM: Studi Kualitatif Transformasi Digital Bisnis Fitrah Sakinah; Masyhuri Masyhuri
Journal of Economics, Management, and Accounting Vol 2 No 1 (2026): July: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/9gsq7d75

Abstract

This study examines the digitalization of inventory accounting based on information systems within MSMEs in the context of digital business transformation through a qualitative literature-based approach. The study focuses on understanding how digital accounting systems reshape inventory management, operational efficiency, internal control mechanisms, and managerial decision-making processes in small and medium enterprises. The analysis was conducted using content analysis and thematic interpretation of academic literature related to accounting information systems, inventory management, digital transformation, and MSME sustainability. The findings indicate that digital-based accounting systems improve the accuracy of inventory records, accelerate information processing, strengthen internal control, and enhance data integration across business activities through real-time monitoring mechanisms. The study also reveals that digital transformation in MSMEs is influenced by organizational readiness, digital literacy, infrastructure availability, and the adaptability of human resources toward technological change. Despite various implementation challenges, digitalization contributes significantly to business sustainability and competitiveness by supporting more adaptive, transparent, and data-driven management practices in the digital economy era.
Analisis Perspektif Pemasaran Syariah terhadap Praktik Gimmick Marketing pada UMKM Coffee Kawansenja_id M. Ja’far Fikri; Kusnul Cipta Nila Yuni
Journal of Economics, Management, and Accounting Vol 2 No 1 (2026): July: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/6028y722

Abstract

This study aims to analyze the use of gimmick marketing by the Coffee Kawansenja_id SME from a sharia marketing perspective amid the transformation of digital business communication based on social media. The study employs a qualitative approach using a case study design through digital observation, in-depth interviews, and documentation of promotional content on Instagram and TikTok. The findings reveal that Coffee Kawansenja_id leverages aesthetic visual strategies, viral trends, emotional narratives, and customer testimonials to foster emotional engagement and strengthen brand positioning among young consumers. These strategies have proven effective in increasing digital interaction and shaping a brand identity based on symbolic experiences. Sharia marketing analysis reveals that promotional practices reflect the principles of shiddiq, amanah, tabligh, and fathanah in terms of polite, adaptive, and relatively transparent communication, although issues related to the use of non-original visuals and a tendency toward the commodification of emotions in digital content were still identified. The research confirms that the success of sharia SME marketing in the digital era is determined by the ability to integrate promotional creativity with moral integrity, authentic communication, and sustainable social responsibility.
Peran dalam Meningkatkan Kinerja dan Daya Saing UMKM Ekonomi Digital Angraini Angraini; Masyuri Masyuri
Journal of Economics, Management, and Accounting Vol 2 No 1 (2026): July: 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/y9g2a084

Abstract

The development of the digital economy has brought about structural changes in the management of micro, small, and medium-sized enterprises (MSMEs) through the integration of digital technology, business information systems, and digital platform-based marketing strategies. This study aims to analyze the role of the digital economy in improving the performance and competitiveness of MSMEs through a literature review using descriptive-qualitative methods and interpretive-comparative analysis. Data sources were obtained from various national and international scientific articles discussing digital transformation, digital marketing, technological innovation, digital literacy, and MSME competitiveness for the period 2021–2026. The findings indicate that digital transformation contributes to improved operational efficiency, expanded market access, strengthened consumer engagement, and increased business productivity through the utilization of social media, marketplaces, and digital payment systems. Digital marketing also strengthens SMEs’ ability to build market positioning and data-driven business strategies. Nevertheless, low digital literacy, limited technological infrastructure, and disparities in human resource competencies remain the primary obstacles in the digitalization process of SMEs in Indonesia..  
The Influence of Green Entrepreneurial Behavior on The Availability of Wood Raw Materials in Wood Processing Msmes in Ngawi Regency Yuwono Kartiko; Istiana Wijayanti Mala
Journal of Economics, Management, and Accounting Vol 2 No 1 (2026): July: 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/gfxz1058

Abstract

This study aims to analyze the influence of green entrepreneurial behavior on the availability of wood raw materials among wood-processing MSMEs in Ngawi Regency. The study employed a qualitative approach using a descriptive research design. Data were collected through in-depth interviews, observations, and documentation. The research informants consisted of wood-processing MSME owners, wood raw material suppliers, and relevant institutions. Data analysis was conducted using the Miles and Huberman model through data reduction, data display, and conclusion drawing. The findings indicate that several MSMEs have implemented green entrepreneurial behavior through efficient use of raw materials, utilization of wood waste, use of legally sourced wood, and reduction of production waste. The implementation of such practices helps maintain the continuity of wood raw material availability while supporting business sustainability. However, the implementation of green entrepreneurship still faces several challenges, including limited capital, low understanding of environmentally friendly business practices, and inadequate technological support and training. This study concludes that green entrepreneurial behavior plays an important role in maintaining the availability of wood raw materials and ensuring the sustainability of wood-processing MSMEs in Ngawi Regency.
Analisis Kepercayaan Konsumen terhadap Transaksi E-Commerce di Indonesia dalam Perspektif Etika Bisnis Islam Rhedisya Maharani; Budi Jaya Putra
Journal of Economics, Management, and Accounting Vol 2 No 1 (2026): July: 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/hkfag616

Abstract

The growth of e-commerce in Indonesia has transformed people’s transaction patterns through the use of digital technology, which offers convenience, efficiency, and a broader market reach. On the other hand, the nature of digital transactions which involve minimal direct interaction gives rise to various risks that could potentially affect consumer trust. This study aims to analyze consumer trust in e-commerce transactions in Indonesia from the perspective of Islamic business ethics. The study employs a qualitative approach based on a literature review, examining various scientific journals, academic books, and relevant sources related to e-commerce, consumer trust, and Islamic business ethics. The analysis was conducted through the identification, categorization, synthesis, and critical interpretation of the selected literature. The results indicate that consumer trust is formed through the interaction of technical, social, institutional, and moral factors. The principles of siddiq, amanah, tabligh, fathanah, justice, and maqashid syariah play a crucial role in mitigating transaction risks, strengthening consumer protection, enhancing satisfaction and loyalty, and supporting the sustainability of the e-commerce ecosystem. These findings affirm that Islamic business ethics serve a strategic function as a normative and operational foundation for building consumer trust in digital commerce.

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