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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 160 Documents
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Perancangan Struktur Kompensasi Berbasis Nilai Jabatan pada UKM Jasa Pascapanen Agribisnis Rijki Abi Nugraha; Fakhrul Mubarok; Salsabila Dwi Aryanti; ⁠Febriana Astuti; Micaela Merliana Rolanda
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/y6d3gz18

Abstract

This study aims to design a job-based compensation structure for agribusiness post-harvest service SMEs in order to create a more fair and proportional wage system. The study employs a descriptive quantitative approach, with the research subject being SME X, which operates in agricultural product packaging activities in Bogor Regency. Data were collected through observation, semi-structured interviews, and a job analysis questionnaire involving all positions within the organization. Job evaluation was conducted using the point-factor method based on the dimensions of know-how, problem-solving, and accountability, which were translated into ten compensable factors. The results indicate that the highest job value is found in the General Manager position with a score of 319 points, while the lowest value is in the Packing Staff position with a score of 120 points. Job grouping resulted in five job grades reflecting varying levels of responsibility and complexity. Salary mapping analysis identified discrepancies in the actual compensation structure, characterized by limited salary ranges and suboptimal differentiation between grades. The application of the Sequential Dual Scale method produced a wage structure and scale without overlap between grades and increased the total payroll budget by 16.41%. The resulting compensation structure enhances internal equity, improves wage transparency, and supports more systematic human resource management in agribusiness post-harvest service SMEs.
Analisis Strategi Tenaga Kerja untuk Meningkatkan Kinerja Karyawan pada PT. Itergo Buana Utama Bandung Maysha Nakita Maharani Putri; Resya Dwi Marselina; Silfi Nur Fadilah; Sipa Maryana; Shopia Sri Mulyawati; Sulaini Hikmah
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/vwz63p07

Abstract

This study aims to analyze the workforce strategies implemented by PT. Itergo Buana Utama Bandung to improve employee performance in the surveying and mapping services industry. The study employs a descriptive qualitative approach, utilizing primary data obtained through in-depth interviews and field observations, as well as secondary data in the form of internal company documents and relevant literature. Informants were selected using purposive sampling, involving management and employees directly involved in project implementation. Data analysis was conducted through the stages of data reduction, data presentation, and drawing conclusions, validated through source and method triangulation. The research findings indicate that effective workforce strategies are built through periodic job rotation to enhance competency flexibility, the development of a self-directed learning culture to accelerate adaptation to digital technology, and the implementation of output-based performance management supported by an open rewards and evaluation system. A flexible organizational structure further strengthens the company’s ability to align workforce needs with project dynamics. The integration of these strategies contributes to improved productivity, work quality, adaptability, and operational effectiveness among employees, thereby supporting the sustainability of organizational performance in a dynamic business environment.  
Analisis Perencanaan Kebutuhan Tenaga Kerja dalam Mencapai Target Produksi pada PT. ABC President Indonesia Cabang Karawang Tasya Fadillah Zaenal; Resya Dwi Marselina; Nadira Yuniar; Novitri Lestari; Desna Girsang
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/m9hnj694

Abstract

This study aims to analyze workforce planning in support of achieving production targets at PT. ABC President Indonesia’s Karawang Branch. The study employs a qualitative approach using a case study design. Primary data was obtained through in-depth interviews with the Head of the Research and Development (R&D) Department, while secondary data was sourced from organizational documents, job descriptions, and the company’s operational reports. Data analysis was conducted through data reduction, data presentation, and drawing conclusions using source and document triangulation techniques to ensure the credibility of the findings. The research results indicate that workforce planning is conducted systematically through workload analysis, work time measurement, and the application of the Full-Time Equivalent (FTE) method to determine the appropriate workforce size aligned with production capacity. The application of this method enables the company to identify conditions of overload or underload on production lines, thereby allowing for more effective workforce distribution. The findings also indicate that the achievement of production targets is influenced by the alignment between workforce capacity, machine capacity, and operational control mechanisms. The integration of workforce planning with the production target validation process contributes to improved operational efficiency, reduced production bottlenecks, and the sustainability of company performance.  
Analisis Strategi Perencanaan Tenaga Kerja Untuk Meningkatkan Produktivitas Kerja (Studi Kasus Pada PT Adira Dinamika Multi Finance Tbk Cabang Cimahi) Sarah Sarah; Rahma Afanezha Pasa Fadillah; Sayla Salsadila; Seni Ramadani; Syinta Dewi Nurfauziah; Resya Dwi Marselina
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: 10.65310/64zpzt65

Abstract

This study aims to analyze workforce planning strategies and their contribution to improving employee productivity at PT Adira Dinamika Multi Finance Tbk Cimahi Branch. A qualitative approach with a case study method was employed. Data were collected through in-depth interviews, observations, and documentation, and analyzed using an interactive analysis model. The findings indicate that workforce planning is carried out systematically by considering business targets, workload, employee turnover, and human resource competencies. Competency-based employee placement and development programs through training and job mentoring were found to support improved employee performance. Factors supporting the effectiveness of workforce planning include effective internal communication, work discipline, motivation, leadership, and a conducive work environment. Meanwhile, workload fluctuations and limited planning flexibility were identified as inhibiting factors. The study concludes that integrated and adaptive workforce planning plays a significant role in enhancing employee productivity and supporting the sustainable achievement of organizational goals.
Perencanaan Tenaga Kerja pada CV. Project Imaji Nusantara Bandung menggunakan Metode Workload Analysis Nayla Salsabilah; Resya Dwi Marselina; Nada Zahra Salsabila; Nadila Siti Fauziah; Najwa Ainun Nabila
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: 10.65310/50jyet56

Abstract

Workforce planning plays a crucial role in ensuring the balance between workload and human resource capacity, particularly in creative industries characterized by project-based and flexible working systems. CV. Project Imaji Nusantara Bandung faces unstandardized task distribution dynamics, requiring a more measurable approach to identify workforce needs objectively. This study analyzes workforce planning, maps actual workload distribution, and determines optimal staffing requirements using the Workload Analysis (WLA) approach. A descriptive qualitative method with a case study design was applied. Data were collected through in-depth interviews, direct observation, and documentation of work activities, and validated using source and method triangulation. Data analysis employed Workload Analysis calculations by comparing total working hours and employees’ effective working time. The results indicate workload imbalance with a total of 360 working hours per month and 154 hours of effective working time, leading to an optimal requirement of 3 employees. The findings emphasize the importance of data-driven workforce planning to improve operational efficiency and employee well-being.  
Pengaruh Faktor Keuangan dan Nonkeuangan terhadap Indikasi Manipulasi Laporan Keuangan (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024) Jessica Valencia Hutapea
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: 10.65310/5jber191

Abstract

The potential losses caused by financial statement manipulation highlight the importance of early detection of such indications to prevent greater impacts on stakeholders. This study aims to analyze the effect of financial and non-financial factors on the indication of financial statement manipulation. The sample consists of 24 energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period, with a total of 96 observations. Hypothesis testing using logistic regression shows that financial statement manipulation is significantly influenced by financial stability and the frequency of CEO photo appearance. Meanwhile, political connections within the board of commissioners are found to reduce the indication of manipulation, reflecting stronger monitoring due to public scrutiny. In contrast, ineffective supervision, auditor turnover, and CEO tenure show no significant effect. Overall, this study contributes both theoretically and practically to understanding the role of financial and non-financial factors in supporting early detection of financial statement manipulation.  
Pengaruh Besaran Fee Audit, Rotasi Kap, dan Ketepatan Waktu Terhadap Kualitas Audit (Studi Kasus pada Kantor Akuntan Publik di Kota Malang) Farrel Alvis Marcelino Sitompul; Intan Lifinda Ayuning Putri
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/hgrq7t30

Abstract

The current economic climate makes the availability of valid and reliable financial statements a crucial foundation for stakeholders—such as the government, creditors, and investors—in formulating logical and unbiased economic decisions. This study examines the effects of audit fee levels, public accounting firm rotation, and timeliness on audit quality at public accounting firms in Malang. This research employs a quantitative approach using multiple linear regression analysis and involves 47 auditors as respondents through a questionnaire survey. The results indicate that, both simultaneously and individually, audit fees, CPA firm rotation, and timeliness have a positive and significant impact on audit quality. These findings suggest that adequate compensation mechanisms, consistent implementation of auditor rotation, and adherence to timely reporting can enhance the independence, effectiveness, and efficiency of the audit process. These results reinforce the relevance of Agency Theory by reducing information asymmetry between principals and agents  
Analisis Proses Administrasi Pembukaan Rekening dalam Mendukung Efektivitas Pelayanan Nasabah Pada Bank BJB Syariah KCP UIN Sunan Gunung Djati Widaningsih Widaningsih; Herry Sutanto
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/c3ehfg25

Abstract

Account opening administrative process is one of the essential activities in banking operations as it relates to accurate customer data management and service quality. This study aims to analyze the account opening administrative process in supporting customer service effectiveness at Bank BJB Syariah KCP UIN Sunan Gunung Djati Bandung. This research employs a descriptive qualitative method with data collection techniques through observation and documentation during the Field Work Practice (PKL) program. Data analysis was conducted through data reduction, data display, and conclusion drawing. The results show that the account opening administrative process is carried out through several stages, including form preparation, document completeness checking, customer data verification, approval process, and document archiving. The implementation of a structured administrative process has been proven to support service effectiveness by improving service speed, reducing administrative errors, and facilitating the overall customer service flow.
Analisis Mekanisme Penyusunan Surat Pertanggungjawaban (SPJ) Perjalanan Dinas sebagai Bentuk Akuntabilitas Administrasi Keuangan Rahima Ayu Zaharani; Herry Sutanto
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/r04xff95

Abstract

This study is conducted based on the importance of preparing Official Travel Accountability Reports (SPJ) in accordance with administrative regulations to support accountable financial management. The need for a well-structured accountability system has become increasingly relevant in line with the growing demands for transparency and accountability in regional financial management. The study aims to examine in depth the mechanism for preparing SPJ documents for official travel at the Department of Industry and Trade of West Java Province. This research employs a descriptive qualitative approach with data collection through direct observation, interviews, and documentation. The findings indicate that the SPJ preparation mechanism is carried out in a structured and systematic manner through document preparation by the activity executor (PPTK), verification by the verifier, examination by the disbursement treasurer, further verification by the budget administration official (PPK-SKPD), and approval by the budget user (PA). Each stage functions as a distinct control point while remaining interconnected within an internal control system that ensures document validity and completeness. The mechanism not only serves an administrative purpose but also functions as an important instrument for maintaining financial accountability in local government. Therefore, the effectiveness of each stage becomes a determining factor in ensuring transparent and accountable financial administration.
Analisis Realisasi Anggaran dan Pengelolaan Administrasi terhadap Efektivitas Pengembangan Sumber Daya Manusia (Studi Kasus BJB University) Sifa Kholbiyati; Herry Sutanto
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: 10.65310/8y732j28

Abstract

This study aims to analyze the influence of budget realization and administrative management on the effectiveness of human resource development at BJB University. A qualitative approach with a case study design was employed through observations conducted during an internship in the operational division. Data were collected from direct observations of budget realization monitoring using the Internal Information System (SID), administrative documentation, and literature review. The findings indicate that budget realization has generally been implemented effectively, particularly for primary operational expenditures, although delays remain in several supporting budget components due to document verification, administrative completeness, and inter-unit coordination. Administrative management supported by the internal information system has improved document monitoring, yet its effectiveness is still influenced by the quality of administrative processes. The study concludes that budget realization and administrative management jointly contribute to enhancing the effectiveness of human resource development by strengthening organizational operational support.

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