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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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Peningkatan Kesadaran Masyarakat terhadap Penggunaan Produk Tabungan Syariah Jusman Jusman; Reni Delfira; Nur An’nisa. R; Anita Lestari 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/ah3fxr63

Abstract

This study aims to analyze the level of public awareness regarding the use of Islamic savings products and to identify the factors influencing public interest in Islamic banking services. This research employs a descriptive method with a qualitative approach based on literature review and interviews. Data were analyzed using qualitative descriptive techniques through reduction, interpretation, and theoretical synthesis. The results indicate that public awareness remains at a low to moderate level. Most people only understand the basic concept of Islamic banking without comprehending contracts, profit-sharing systems, and fundamental differences from conventional banking. This condition is influenced by low Islamic financial literacy, ineffective socialization, limited access to information, and social environmental factors. Educational efforts have improved knowledge but have not significantly changed behavior. Therefore, a comprehensive strategy is needed through literacy strengthening, digital media optimization, and community leader involvement.
Peran Dinas Perindustrian dan Perdagangan Provinsi Jawa Barat Melalui Program Pasamoan dalam Mendukung Pemasaran Produk UMKM Rosmiah Sabirah; 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/gsvzdy80

Abstract

This study aims to analyze the role of the West Java Provincial Department of Industry and Trade through the PASAMOAN (Pasar Minggon Industri dan Perdagangan) Program in supporting the marketing of micro, small, and medium enterprises (MSMEs) products. The study was motivated by limited market access, inadequate promotional activities, and low brand awareness of regional flagship products. A qualitative descriptive approach was employed by collecting data through direct observation during an internship program, supported by documentation of institutional records and official publications. The findings indicate that the PASAMOAN Program serves as an effective promotional platform that expands market access, enhances product exposure and brand awareness, strengthens business networks, and fosters collaboration among government, business actors, and the community. The program also contributes to trade stabilization by providing affordable basic necessities to the public. These findings demonstrate that PASAMOAN is an effective government-facilitated marketing initiative for improving the competitiveness and sustainability of MSME product marketing in West Java Province.
Pengaruh Gaya Kepemimpinan Transformasional terhadap Kinerja Karyawan Farina Beauty Clinic Karawang Nandari Nur Iqnatia; Widya Kumala Dewi; Farida Asya; Linda Purnamasari; Umi Zahro Dewi Utami; Saniyyah Nurul Fadilah; Alma Arizulhaq
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: 10.65310/7wta1294

Abstract

This study aims to analyze the effect of transformational leadership style on employee performance at Farina Beauty Clinic Karawang. The research employed a quantitative explanatory design using simple linear regression analysis. The population consisted of 33 active employees, all of whom were selected as the sample through a saturated sampling technique. Data were collected using a Likert-scale questionnaire and analyzed with IBM SPSS. The findings indicate that all research instruments were valid and reliable. The regression analysis produced the equation Ŷ = 7.130 + 0.515X with a coefficient of determination (R²) of 0.635, indicating that transformational leadership explains 63.5% of the variance in employee performance. The t-value of 7.351 with a significance level of 0.000 (<0.05) confirms a positive and significant effect of transformational leadership on employee performance. The novelty of this study lies in directly examining the relationship between the two variables in a beauty clinic setting without incorporating mediating variables, thereby providing new empirical evidence for human resource management in the beauty service industry
Pengaruh Integrated Reporting Quality, Capital Structure, dan Profitability terhadap Firm Value dengan Financial Transparency sebagai Variabel Mediasi Pada Perusahaan Properti yang Terdaftar pada BEI Tahun 2020-2024 Naila Syifa Azahra; Olivia Lovina Hermanto; Sinta Tri Hapsari; Chava Annastasia Candra; Maria Yovita R.Pandin
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/s1maq877

Abstract

This study aims to examine the effect of Integrated Reporting Quality (IRQ), capital structure, and profitability on firm value, with Financial Transparency as a mediating variable in property companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The study employs panel data from five selected firms (SMRA, APLN, CTRA, ASRI, and LPCK), resulting in 25 observations. Data analysis is conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The direct effect results indicate that capital structure has a negative and significant effect on firm value (β = −0.262; t = 2.891; p = 0.004), while IRQ (β = 0.126; p = 0.424) and profitability (β = 0.165; p = 0.261) show no significant effect. Financial Transparency has a negative and significant effect on firm value (β = −0.651; t = 12.087; p < 0.001) but does not mediate the relationships, as all indirect effects include zero in their confidence intervals. The model explains 52.5% of variance (R² = 0.525), indicating moderate explanatory power.
Kosmetik Halal dalam Perspektif Islam: Perkembangan Industri, Tantangan, dan Inovasi Model Bisnis di Era Digitalisasi Muhammad Naufal Faqiih; Raihan Septiawan Mubarak; Rahma Fauziah
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: 10.65310/9s6scp93

Abstract

The halal cosmetics industry has experienced rapid growth as part of the global Islamic economy, driven by the increasing Muslim population, greater consumer awareness of product safety, and the rising trend of the halal lifestyle. This study aims to analyze the development of the halal cosmetics industry, its challenges, and business model innovations from an Islamic perspective in the digitalization era. The study employs a qualitative method using a literature review approach by analyzing scientific articles, books, industry reports, and relevant policy documents. The findings indicate that halal cosmetics are not only required to comply with halal requirements but must also fulfill the halalan thayyiban principle, encompassing product safety, quality, and overall benefits. Despite its strong growth potential, the industry continues to face challenges related to halal certification, dependence on imported raw materials, limited halal literacy, and differences in international halal standards. Digitalization through e-commerce, blockchain technology, and Sharia-based business model innovation has become a strategic factor in enhancing the competitiveness and sustainability of the halal cosmetics industry.
Pengaruh Literasi Keuangan, Digital Marketing, dan Penggunaan Sistem Informasi Akuntansi terhadap Kinerja UMKM di Kota Surabaya Silvi Kurnia; Hwihanus
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/pndtqm88

Abstract

This study examines the influence of financial literacy, digital marketing, and the use of accounting information systems on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Surabaya City. A quantitative survey approach was employed involving 150 MSME owners selected through purposive sampling. Primary data were collected using structured questionnaires and analyzed with multiple linear regression. The findings indicate that financial literacy, digital marketing, and the use of accounting information systems each have a positive and significant effect on MSME performance. Simultaneously, the three variables significantly affect MSME performance, with a coefficient of determination (R²) of 0.682, indicating that 68.2% of the variation in MSME performance is explained by the proposed model. The findings emphasize the importance of strengthening financial capabilities, expanding digital marketing adoption, and improving the implementation of accounting information systems to enhance MSME competitiveness in the digital transformation era.  
Peran Kepuasan Pengguna Memediasi Pengaruh Kualitas Layanan Terhadap Loyalitas Pengguna Aplikasi MyTelkomsel di Denpasar Keysha Valerie Helwina Alowaes; I Wayan Santika
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/p8s75x26

Abstract

Digital transformation has shifted Indonesian society toward the adoption of digital ecosystems, including the use of the MyTelkomsel application as a self-service platform for Telkomsel customers. Although application downloads continue to increase, the number of monthly active users remains relatively low and is accompanied by various complaints regarding digital service quality. This study examines the mediating role of user satisfaction in the relationship between service quality and user loyalty toward the MyTelkomsel application in Denpasar. A quantitative approach with a causal associative design was employed. Data were collected from 130 respondents selected using purposive sampling and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that service quality has a positive and significant effect on both user loyalty and user satisfaction. User satisfaction also positively and significantly affects user loyalty and partially complements the relationship between service quality and user loyalty. These findings highlight the importance of improving digital service quality through solution-oriented customer experiences and stronger emotional engagement to enhance user loyalty.
Budaya Organisasi dan Kepemimpinan Sebagai Determinan Kinerja Karyawan Savanna Inggil; Rahayu Mardiana; Retno Widya Ningsih; Melly Marlinda; Qisthi Khoirunnisa; Pujianti Amalia; Winda Widiyanti
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/mhqav531

Abstract

This study aimed to examine the influence of organizational culture and leadership on employee performance in organizations located in North Cikarang District. A quantitative research approach with a survey method was employed involving 70 respondents selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3 software. The results revealed that organizational culture had a positive and significant effect on employee performance, with a path coefficient of 0.556, a t-statistic of 6.777, and a p-value of 0.000. Leadership also showed a positive and significant effect on employee performance, with a path coefficient of 0.269, a t-statistic of 2.706, and a p-value of 0.007. The R-square value of 0.425 indicates that organizational culture and leadership jointly explain 42.5% of the variance in employee performance. These findings highlight the importance of strengthening organizational culture supported by effective leadership practices to improve employee performance.  
Pengaruh Transparansi dan Akuntabilitas terhadap Tata Kelola Pemerintahan Desa Sirnajaya Kabupaten Bekasi Tiara Sapitri; Lusian Putri; Joni Mulyadi; Farisha Akeilla Nuralifiyah; Fathihattul Ihsan; Muhammad Hafizh Mahardika; Winona Dea Nur afni
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: 10.65310/8g0e6215

Abstract

This study aimed to examine the influence of organizational culture and leadership on employee performance in organizations located in North Cikarang District. A quantitative research approach with a survey method was employed involving 70 respondents selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3 software. The results revealed that organizational culture had a positive and significant effect on employee performance, with a path coefficient of 0.556, a t-statistic of 6.777, and a p-value of 0.000. Leadership also showed a positive and significant effect on employee performance, with a path coefficient of 0.269, a t-statistic of 2.706, and a p-value of 0.007. The R-square value of 0.425 indicates that organizational culture and leadership jointly explain 42.5% of the variance in employee performance. These findings highlight the importance of strengthening organizational culture supported by effective leadership practices to improve employee performance.    
Heritage Asset Rumah Saoraja: Analisis Nilai Ekonomi, Nilai Budaya, dan Implikasinya terhadap Akuntansi Budaya Rahmat Hidayat; A.M. Rahmat Ramadhani Al Kautsar .M; Riri Sundari; Amelia Saputri; Reski Amelia; Muhammad Yamin
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: 10.65310/6ydjb495

Abstract

This study analyzes the cultural values of Rumah Saorajana in Lemoape Village and their implications for cultural accounting from a heritage asset perspective. A qualitative approach with an interpretive paradigm and phenomenological method was employed. Data were collected through observation, in-depth interviews, documentation, and literature review, and analyzed using the Miles, Huberman, and Saldaña interactive analysis model. The findings indicate that Rumah Saorajana fulfills the characteristics of a heritage asset by embodying historical, social, educational, and cultural values reflected in the Bugis principles of siri', sipakatau, sipakalebbi, and sipakainge. These values represent intangible cultural values that generate sustainable social and cultural benefits despite providing no direct economic returns. The study also identifies the absence of formal inventory, administrative recording, and disclosure systems for cultural assets. The findings contribute to the development of cultural accounting by integrating local cultural values into public asset management while promoting transparency and accountability in heritage conservation.  

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