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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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Analisis Penyusunan Anggaran dalam Mendukung Efektivitas Program Kerja: Studi Pada Kanwil Kementerian Hukum Jawa Barat Vanya Alliqa Hendra; 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/zt63ct73

Abstract

Budget preparation is a strategic instrument for supporting the effectiveness of work program implementation in public sector organizations. This study aims to analyze the budget preparation process in supporting the effectiveness of work programs at the Regional Office of the Ministry of Law of West Java. The study employed a qualitative approach using a library research method by analyzing books, scientific articles, regulations, and official documents related to public sector budgeting. Data were analyzed using content analysis and thematic synthesis to identify the relationship between the budget preparation process, performance-based budgeting, and work program effectiveness. The findings indicate that budget preparation based on the principles of performance-based budgeting and value for money supports the achievement of organizational objectives through more effective, efficient, transparent, and accountable resource allocation. Strengthening coordination, improving the competence of government personnel, optimizing the use of information technology, and conducting continuous evaluation are essential factors in enhancing the quality of budget preparation and the effectiveness of work programs.
Anomali Perlakuan Akuntansi atas Nilai Aset Budaya: Studi Kasus Goa Janji Kabupaten Bone Nurfadilah Rahmadani; Zaskia Asmiranda; Widia Natasya; Andi Devtriana Alya Nabila; Salwa Salwa; 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: 10.65310/6ec0q262

Abstract

Heritage assets possess unique characteristics because they embody historical, cultural, and social values that cannot be fully represented through monetary-based accounting approaches. This study aims to analyze the anomaly in the accounting treatment of heritage asset values through a case study of Goa Janji in Bone Regency. The research employed a qualitative approach using a case study method. Data were collected through observation, semi-structured interviews, and documentation, and analyzed using the interactive model of Miles, Huberman, and Saldaña. The findings indicate that Goa Janji meets the characteristics of a heritage asset and qualifies for recognition as a government asset under the Government Accounting Standards because it is controlled by the local government and provides service potential to the public. However, an anomaly was identified in the measurement aspect due to the absence of historical cost, the lack of an active market, and the dominance of historical, cultural, and social identity values that cannot be measured reliably. The study concludes that the disclosure of heritage assets should be complemented by narrative information in the Notes to the Financial Statements to provide a more comprehensive representation of their cultural value.  
Akuntansi Aset Budaya Songkok Recca: Pengakuan dan Pengungkapan Berbasis Interaksi Simbolik Nilai Bugis Nur Isma Arham; Nur Aipa; Septiani Wulan Purnamasari; 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: 10.65310/3fx1dd60

Abstract

Songkok Recca is a cultural heritage of the Bugis community that embodies historical, social, and symbolic values. However, its recognition and disclosure as a heritage asset have largely emphasized its physical characteristics rather than the cultural values embedded within it. This study aims to analyze the recognition and disclosure of Songkok Recca as a heritage asset through the perspective of symbolic interactionism. The study employs a qualitative interpretative approach using a documentation study method. Data were collected from scholarly journals, books, conference proceedings, and other relevant documents discussing Songkok Recca, Bugis culture, symbolic interactionism, and heritage asset accounting, and were analyzed using qualitative content analysis. The findings indicate that Songkok Recca fulfills the characteristics of a heritage asset because it embodies historical, social, and symbolic values reflected in its recca, thread, and motif elements. The disclosure of Songkok Recca should encompass its historical background, symbolic meanings, cultural philosophy, social functions, and preservation efforts to support transparency, accountability, and the sustainable management of cultural heritage assets.  
Efektivitas Penerapan Coso Internal Control Framework dan Implikasinya Terhadap Deteksi Fraud pada Badan Usaha Milik Negara Lovely Audrey; Jamaludin Iskak
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/jea66y20

Abstract

State-Owned Enterprises (SOEs) play a strategic role in Indonesia’s economy; however, operational complexity and the large scale of managed assets increase the risk of fraud when internal controls are ineffective. This study aims to analyze the effectiveness of the COSO Internal Control Framework implementation and its implications for fraud detection in SOEs. The research employs a qualitative approach with a comparative case study design involving PT Bank Negara Indonesia (Persero) Tbk. and PT Waskita Karya (Persero) Tbk. Data were obtained through document analysis of annual reports, corporate governance reports, regulations, and supporting publications. The results indicate that BNI effectively implemented the five COSO components, enabling faster fraud detection and response. Conversely, weak COSO implementation at Waskita Karya resulted in prolonged fraud with significant financial impacts. The control environment, particularly tone at the top, was identified as the key factor determining the effectiveness of the internal control system. COSO implementation does not eliminate fraud entirely but enhances organizational capability to accelerate fraud detection and limit its consequences
Inkuiri Aksiologi Goa Janci sebagai Aset Budaya: Strategi Penciptaan Nilai Ekonomi Berbasis Warisan Budaya Hasriady Hasriady; Muhammad Yamin; Sapda Mardalena; Riski Fadilah
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/r3ep7491

Abstract

Goa Janci is a local cultural asset with historical and cultural values, yet studies exploring the axiological values reflected in community experiences in treating it as a cultural asset remain limited. This study aims to analyze the axiological values reflected in community experiences and to explain the meaning of Goa Janci as a cultural asset from the community’s perspective through an inquiry approach. This research employs a descriptive qualitative method with data collected through observations, interviews, and relevant literature studies. The findings reveal that Goa Janci embodies axiological values including preservation, responsibility, mutual cooperation, education, cultural identity, and respect for ancestral heritage. Goa Janci is also interpreted as a source of local cultural learning, a symbol of community identity, and a medium for strengthening social relations. These findings highlight the importance of collaboration among communities, governments, and educational institutions in maintaining cultural values and developing cultural assets sustainably.
Systematic Literature Review: Peluang Digitalisasi dalam Pengembangan Akuntansi Syariah Windah Windah
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/c89cgn73

Abstract

The development of digital technology has driven transformation across various sectors, including Islamic accounting, which is required to adapt to changes in the modern business environment. This study aims to analyze the opportunities of digitalization in the development of Islamic accounting and identify digital technologies that support its transformation. The research employs a Systematic Literature Review (SLR) method through the stages of search process, inclusion and exclusion criteria, and quality assessment. The literature was obtained from Google Scholar within the publication period of 2022–2026, resulting in 15 initial articles, 10 articles passing the screening stage, and 7 articles meeting the quality criteria. The findings indicate that digitalization improves efficiency, transparency, accountability, reporting quality, service innovation, and access to Islamic financial services. A total of 14 categories of digital technologies were identified, with blockchain, artificial intelligence, Islamic fintech, cloud computing, and big data analytics as the most dominant technologies. Digitalization plays an important role in supporting a more adaptive and sustainable transformation of Islamic accounting.
Dilema Peran Digitalisasi Sistem Akuntansi terhadap Kualitas Laporan Keuangan: Antara Peningkatan Akurasi dan Risiko Kesalahan Sistemik Nurawalia Pratiwi; 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: 10.65310/99qvax79

Abstract

The digitalization of accounting systems has transformed financial management and reporting processes through the adoption of integrated information technology. This study aims to analyze the dilemma of accounting system digitalization on the quality of financial reporting, particularly the balance between improving information accuracy and the risk of systemic errors. The study employs a qualitative approach using a library research method by critically analyzing scientific journals, academic books, financial reporting standards, and other relevant publications. The findings indicate that digitalization enhances efficiency, timeliness, consistency, and the accuracy of financial reporting through automation and data integration. On the other hand, the high level of system integration increases the potential for systemic errors caused by input inaccuracies, system configuration failures, technological disruptions, and weak internal controls. The quality of financial reporting is influenced by an organization's ability to integrate technology, strengthen users' digital competencies, and implement effective internal controls to minimize systemic risks while optimizing the benefits of digital transformation.
Struktur Tata Kelola Perusahaan dan Team-Centric Culture terhadap Pengungkapan Sustainability Report pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024 Zahrotun Maulidah; Putu Prima Wulandari
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/gxvc7842

Abstract

This study aims to analyze the effect of corporate governance structure and team-centric culture on sustainability report disclosure in energy sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This study uses a quantitative method with secondary data obtained from companies’ financial reports and sustainability reports. The sample was selected using a purposive sampling method, resulting in 66 research observations. Corporate governance structure is measured through the number of board of directors, board of commissioners, and audit committee members, while team-centric culture is measured using the ratio of employee compensation to operating expenses. Sustainability report disclosure is measured using the Sustainability Report Disclosure Index (SRDI) and analyzed using panel data regression with the assistance of EViews 12 software. The results show that the board of commissioners has a positive and significant effect on sustainability report disclosure, while the board of directors, audit committee, and team-centric culture have no significant effect on sustainability report disclosure.
Pengaruh Kepemimpinan Transformasional Terhadap Kinerja Individu Melalui Dukungan Kesehatan Mental: Studi pada Pekerja-Mahasiswa di Bekasi Aulia Larasati Rahman; Fahmi Ahmad Ferdian; Hafshah Radhiya Yardha; Reva Nabillawati; Satryo Aji Hatmoko; Vera Mita; Yudha Heksa 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/nehgee16

Abstract

This study aims to analyze the effect of transformational leadership on individual performance through mental health support among worker-students in Bekasi. The phenomenon of worker-students who simultaneously carry out work and educational responsibilities has the potential to create pressure that affects performance achievement. This study employs a causal quantitative approach using a survey method. Data were collected through questionnaires distributed to 105 respondents selected using a purposive sampling technique. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 4 software. The results indicate that transformational leadership has a positive and significant effect on individual performance, while mental health support has no significant effect on performance and does not mediate the relationship between transformational leadership and individual performance. The research model explains 21.7% of the variance in individual performance. This study confirms that transformational leadership is the dominant factor in improving the performance of worker-students in Bekasi.  
Valuasi Ekonomi Kawali Gecong sebagai Aset Budaya untuk Mendukung Pembangunan Ekonomi Berkelanjutan Agus Setiawan; Andi Kamilah Zahra; Muhammad Yamin; Tri Aryana; Alamsyah Alamsyah
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/a3v2my04

Abstract

This study aims to analyze the cultural values embodied in kawali gecong and examine its accounting treatment as a heritage asset. The study employed a qualitative interpretive approach using a phenomenological method. Data were collected through in-depth interviews with a kawali gecong owner in Bone Regency and documentation of the perspectives of panre bessi (traditional Bugis blacksmiths) obtained from cultural records and video documentation of the forging process. The findings reveal that kawali gecong embodies historical, symbolic, philosophical, and social values reflected in the concept of siri', intergenerational inheritance, and traditional craftsmanship. These values shape its economic valuation, which is based not on market price but on its sustained social, cultural, educational, and historical benefits. From an accounting perspective, kawali gecong fulfills the characteristics of a heritage asset, with recognition based on service potential, qualitative-descriptive measurement, presentation through systematic heritage asset inventories, and comprehensive disclosure covering its history, cultural significance, and physical condition.

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