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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 120 Documents
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Analisis Kandungan Fitokimia dan Potensi Antioksidan Ekstrak Tanaman Obat Nusantara sebagai Dasar Pengembangan Sediaan Farmasi Modern dan Peningkatan Nilai Ekonomi Produk Herbal Parwito, Parwito; Eko Sumartono
Journal of Economics, Management, and Accounting Vol 1 No 2 (2025): November: 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/yvtpw570

Abstract

This study aims to analyze the phytochemical composition and antioxidant potential of extracts from Indonesian medicinal plants as a foundation for developing modern pharmaceutical preparations while enhancing the economic value of herbal products. Seven local plant species, including Poikilospermum suaveolens, Curcuma longa, and Curcuma xanthorrhiza, were tested using ethanol maceration and antioxidant activity assays with the DPPH method. The results revealed variations in key bioactive compounds such as flavonoids, alkaloids, tannins, saponins, and terpenoids, with IC₅₀ values ranging from 20.44 to 80.4 µg/mL, indicating strong to very strong antioxidant activity. A negative correlation (r = –0.82) between the number of active compounds and IC₅₀ values suggests that phytochemical complexity is directly related to biological potency. From an economic perspective, plants with high antioxidant activity have strong potential as raw materials for high-value phytopharmaceuticals and natural cosmetics for export. The findings emphasize that integrating phytochemical research with a green economic approach can strengthen the competitiveness of Indonesia’s herbal industry based on sustainable natural resources.  
Kepemimpinan Berkelanjutan di Era Ekonomi Sirkular: Pengembangan Model Baru untuk Menilai Pengelolaan Lingkungan dan Kinerja Organisasi Jangka Panjang Salapudin; Yopi Rahamdani; Ardi Hidayat
Journal of Economics, Management, and Accounting Vol 1 No 2 (2025): November: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/8xgkyc23

Abstract

Peralihan menuju ekonomi sirkular menuntut paradigma kepemimpinan baru yang mampu menyeimbangkan tujuan ekonomi, sosial, dan lingkungan secara berkelanjutan. Penelitian ini bertujuan mengembangkan Integrated Sustainable Leadership–Circularity (ISLC) Model sebagai kerangka penilaian hubungan antara kepemimpinan berkelanjutan, praktik ekonomi sirkular, dan kinerja organisasi jangka panjang. Pendekatan penelitian bersifat kualitatif berbasis studi literatur dan data sekunder dari sumber tepercaya seperti Ellen MacArthur Foundation, World Economic Forum, UNEP, serta jurnal ilmiah terindeks Scopus. Analisis isi tematik dilakukan untuk mengidentifikasi dimensi kepemimpinan, praktik sirkular, dan indikator kinerja yang saling berinteraksi dalam sistem organisasi. Hasil analisis menunjukkan bahwa kepemimpinan berkelanjutan berperan sebagai penggerak utama adopsi praktik sirkular yang berkontribusi terhadap peningkatan kinerja lingkungan, efisiensi sumber daya, serta reputasi jangka panjang. Model ISLC memberikan dasar konseptual dan operasional bagi penelitian empiris serta panduan strategis bagi manajer dan pembuat kebijakan dalam mempercepat transformasi menuju ekonomi sirkular yang resilien dan berdaya saing tinggi.
Pengaruh Kepemimpinan Kepala Desa terhadap Kesejahteraan Masyarakat Desa Mojosari Kecamatan Mantup Kabupaten Lamongan Sofia Tri Septiawati; Imam Syafi’i
Journal of Economics, Management, and Accounting Vol 1 No 2 (2025): November: 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/dc763630

Abstract

This study aims to examine the influence of village head leadership on community welfare in Mojosari Village, Mantup District, Lamongan Regency. The approach used is a quantitative method with data collection techniques through the distribution of questionnaires to 50 respondents. The research instrument has undergone validity and reliability tests, with results showing that all statement items are valid and have a Cronbach’s Alpha value of 0.852, indicating a high level of reliability. Correlation analysis results show an R value of 0.113, which is lower than the r-table value of 0.3281, and an R Square value of 0.013. These findings indicate that village head leadership has an effect on community welfare, but this influence is not statistically significant, contributing only 1.3%, while the remaining 98.7% is influenced by factors outside the research model. Thus, it can be concluded that village head leadership plays a role in improving community welfare, but its influence is still considered weak and not significant, so other variables are needed, such as community participation, village development policies, and the role of social institutions, to strengthen the research model and provide a more comprehensive understanding of the factors that affect the welfare of village communities.
Analisis Pengaruh Inflasi, Suku Bunga, dan Nilai Tukar terhadap Pertumbuhan Ekonomi di Indonesia Alvianus Kristian Sumual; Windi Aulian; Eka Pratiwi Briant Pakiding
Journal of Economics, Management, and Accounting Vol 1 No 2 (2025): November: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/2frh3j77

Abstract

Indonesia’s energy transition represents a strategic pathway to achieving regional economic resilience amid global decarbonization pressures and declining dependence on fossil resources. This study examines the relationship between renewable energy policy, fiscal capacity, and political commitment in shaping regional macroeconomic stability. Using a qualitative descriptive–analytical approach, the analysis draws on official reports from the Ministry of Energy and Mineral Resources, the Ministry of Finance, the National Energy Council, and institutional research publications. The findings indicate that renewable energy development remains below national targets, with uneven regional outcomes influenced by variations in fiscal strength and political consistency. Regions with higher fiscal capacity and stable governance tend to demonstrate better adaptability to energy transition policies, resulting in improved investment flows and economic diversification. Conversely, areas with limited fiscal resources and fragmented policy commitment experience slower transformation and weaker resilience. Strengthening local fiscal frameworks and institutional alignment is crucial to ensure that renewable energy policy contributes not only to national energy security but also to sustainable and inclusive regional economic growth.  
Formulasi Strategi Pengembangan Bisnis Berbasis Analisis SWOT dan Orientasi Pasar: Studi pada Produk Korean Pancake di Indonesia Mohammad Afrizal miradji; Bayu Adi; Putri Ayu; Chika Aulia; Nabila Natcjwa; Ayunda Frischa
Journal of Economics, Management, and Accounting Vol 1 No 1 (2025): 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/w569d413

Abstract

The phenomenon of the Korean Wave (Hallyu) has influenced lifestyle and consumption trends among Indonesian society, including in the culinary sector. This study aims to analyze market potential and formulate business development strategies for Korean Pancakes (Hotteok) in Indonesia. The research method used is qualitative descriptive with a case study approach, through observation of digital sales trends, interviews with business actors and consumers, as well as literature analysis. The results show that Korean Pancakes have high market potential among young consumers, mainly due to the support of Korean cultural trends and increased food consumption through online platforms. SWOT analysis reveals that the main strengths are product uniqueness and visual appeal that aligns with social media trends, while weaknesses include production limitations and product shelf life. Significant opportunities lie in digital collaboration and online market expansion, with the main threats being modern dessert competition and rapid trend changes. Recommended development strategies include flavor variant innovation, brand strengthening through social media, digital distribution optimization, and the development of long-lasting products. Overall, this study confirms that the success of the Korean Pancake business in Indonesia depends on continuous innovation, market trend adaptation, and the establishment of a strong brand identity.
Strategi Pengembangan dan Pemasaran Cheezy Chix Roll sebagai Produk Kuliner Kreatif Mohammad Afrizal miradji; Gracia Amry Virginia; Ajeng Margareta; Novi Lailatul Fitri; Citra Devy Arista; Fitrianti Rahma Novitasari; Wanudya Ajeng Ferara
Journal of Economics, Management, and Accounting Vol 1 No 2 (2025): November: 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/w6hc1s28

Abstract

This study aims to analyze the development and marketing strategies of Cheezy Chix Roll as a creative culinary innovation amid increasingly competitive food industry competition. The study uses an exploratory descriptive method with a qualitative approach, focusing on culinary trend observation, literature study, and SWOT analysis to identify the product's strengths, weaknesses, opportunities, and threats. The results show that flavor innovation, raw material quality, and attractive packaging are key factors in increasing the competitiveness of Cheezy Chix Roll. On the other hand, digital marketing strategies through social media such as Instagram and TikTok have proven to be effective in expanding market reach and building brand awareness, especially among the younger generation. The SWOT analysis indicates that the product's main strengths lie in its unique taste and potential to go viral on social media, while its main threats come from market competition and rapidly changing culinary trends. Therefore, the long-term success of Cheezy Chix Roll depends on consistency in product innovation, the implementation of environmentally friendly packaging, and the optimization of sustainable digital promotion strategies.
Kedisiplinan Kerja dan Komitmen Organisasi sebagai Fondasi Kinerja Aparatur Sipil Negara di Pelayanan Terpadu Satu Pintu Lembaga Pemasyarakatan Narkotika Kelas IIA Yogyakarta Anastasia Fitri Ariyantini; Dwi Utami Puterisari
Journal of Economics, Management, and Accounting Vol 1 No 2 (2025): November: 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/q0dhdc04

Abstract

This study aims to analyze the influence of work discipline and organizational commitment as the foundation of the performance of the State Civil Apparatus (ASN) at the One-Stop Integrated Service (PTSP) of the Yogyakarta Class IIA Narcotics Correctional Institution. The research method used a descriptive quantitative approach with data collection through a Likert scale questionnaire. The results show that the work discipline variable obtained a mean value of 3.68 in the excellent category, which describes punctuality, attendance, compliance with rules, and high responsibility. The organizational commitment variable also obtained a mean value of 3.68 in the excellent category, reflecting strong affective, continuance, and normative commitment. These findings confirm that work discipline and organizational commitment have a synergistic relationship in shaping effective and public service-oriented ASN performance. Improvements in discipline and commitment can be achieved through continuous coaching, leadership role modeling, and a fair reward system. The overall results confirm that discipline and organizational commitment are the main pillars in building ideal services.  
Determinasi Niat Pembelian Produk Rumah Tangga Ramah Lingkungan di Indonesia: Pendekatan Theory of Planned Behavior Dwita Prisdinawati; Mira Yanuarti; Febri Nur Pramudya
Journal of Economics, Management, and Accounting Vol 1 No 2 (2025): November: 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/n0pcnz75

Abstract

This study aims to analyze the determinants of purchasing intentions for environmentally friendly household products in Indonesia using the Theory of Planned Behavior (TPB) approach. A quantitative approach with an explanatory survey design was applied to 350 respondents in three major cities Jakarta, Surabaya, and Yogyakarta who had purchased green products in the past year. The variables tested included environmental awareness, perceived quality, perceived price, and social influence. Regression analysis results showed that all variables had a significant effect on purchase intention, with an R² value of 0.63 and F = 34.21 (p < 0.01). Environmental awareness was the most dominant factor (β = 0.42), followed by quality perception (β = 0.31) and social influence (β = 0.28), while price had a negative effect (β = -0.25). These results confirm that the intention to purchase green products is driven more by psychological factors and social norms than by economic considerations. The implications of this study emphasize the importance of ecological education, product innovation, and fair pricing policies to strengthen the transition to sustainable consumption in Indonesia.
Manajemen Talenta dan Peningkatan Kinerja Aparatur Sipil Negara: Suatu Kajian Literatur pada Sektor Publik Indonesia Ikhwal; Waode Sunaini; Maudhy Satyadharma; La Ode Muhammad Ichwan Sjachrawy; Taziruddin
Journal of Economics, Management, and Accounting Vol 1 No 2 (2025): November: 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/j9ash140

Abstract

This study examines the implementation of talent management as a strategic approach to improving civil servant performance in Indonesia’s public sector. Employing a literature review and narrative analysis, it synthesizes recent studies and national reports from 2021–2025. The findings indicate that the Indonesian government has strengthened merit-based human resource governance through digital systems such as SIASN and e-SKP, alongside the establishment of regional talent pools. Nevertheless, disparities persist due to leadership rotation, limited competency budgets, and inconsistent data integration. Managerial capacity, institutional readiness, and leadership commitment emerge as the main determinants of success. The study emphasizes that sustainable talent management requires aligning digital transformation, performance-based evaluation, and competency development within organizational strategy. When effectively implemented, talent management not only enhances employee performance but also drives bureaucratic efficiency and accountability. Thus, it functions as a strategic pillar supporting Indonesia’s ongoing public sector reform and administrative modernization.
Perlindungan Data Pribadi sebagai Pilar Keberlanjutan dan Pertumbuhan Ekonomi Digital di Indonesia Unggul Sagena; Tukina; Tia Ramda Sari
Journal of Economics, Management, and Accounting Vol 1 No 2 (2025): November: 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/zyzhxf06

Abstract

Indonesia's rapid digital economic development has positioned personal data as a strategic asset in supporting innovation, efficiency, and public trust in digital services. This study aims to analyze the effectiveness of personal data protection implementation in supporting the stability and growth of Indonesia's digital economy. The method used is a descriptive qualitative approach through secondary data analysis from official government reports, academic publications, and international research institutions. The results show that although regulations have created a comprehensive legal framework, their effectiveness is still hampered by delays in establishing an independent supervisory agency, limited human and technical resources, and low public and business awareness of personal data protection. The economic impact of weak implementation is reflected in declining public trust, increased investment risk, and reduced national digital competitiveness. The success of personal data protection must be seen as a key prerequisite for the sustainability of Indonesia's digital economy through collaboration between the government, the private sector, and the public in creating a secure, transparent, and competitive digital ecosystem.

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