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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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Determinasi Motivasi, Pelatihan, dan Gaya Kepemimpinan terhadap Kinerja Karyawan di Sektor Manufaktur: Studi Kasus PT Adi Satria Abadi Yogyakarta Krishananta Wijaya; 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/rrtbn520

Abstract

Digital transformation has changed the landscape of the global manufacturing industry, including  This study investigates the determinants of motivation, training, and leadership style on employee performance in the leather manufacturing sector, with a case study at PT Adi Satria Abadi Yogyakarta. Using a quantitative approach with 75 randomly selected respondents, data were analyzed through Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results show that leadership style has the most dominant influence on employee performance (β = 0.537, t = 8.421), followed by motivation (β = 0.277, t = 3.192), while training has a positive but insignificant effect (β = 0.135, t = 1.512). The R² value of 0.728 indicates that 72.8% of performance variation is explained by the three independent variables. These findings emphasize that transformational leadership and intrinsic motivation are critical to enhancing performance, while training effectiveness depends on contextual relevance. The study contributes theoretically to human resource management by affirming the strategic synergy among leadership, motivation, and competence development, and provides practical recommendations for strengthening adaptive management systems in manufacturing industries.
Optimalisasi Teknologi Otomasi untuk Meningkatkan Daya Saing Industri Manufaktur Indonesia di Era Ekonomi Digita Muhammad Natsir; Erwan Darmawan; Djejen Nahrowi
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/anzkdh84

Abstract

Digital transformation has changed the landscape of the global manufacturing industry, including in Indonesia. This study analyzes the optimization of automation technology as a strategy to improve the competitiveness of Indonesia's manufacturing industry in the digital economy era. Using literature review and descriptive analysis methods on secondary data from various sources, this study explores the implementation of automation technology in Indonesia's manufacturing sector, the challenges faced, and its impact on productivity and global competitiveness. The results show that the adoption of automation technology in Indonesia will reach 35 percent for large manufacturing companies in 2024, with the manufacturing industry sector growing by 5.68 percent in the second quarter of 2025.The Making Indonesia 4.0 program is a strategic foundation with a target contribution of Industry 4.0 to the Gross Domestic Product of US$133 billion by 2025. Internet of Things technology, artificial intelligence, and robotics are the main pillars of this transformation. Despite challenges such as limited investment and availability of skilled human resources, the potential for increased operational efficiency, reduced production costs, and improved product quality are the main drivers for automation adoption. This study recommends strengthening collaboration between the government, industry, and academia to accelerate the digital transformation of Indonesia's manufacturing industry.
Model Manajemen Kolaboratif Lintas Sektor dalam Meningkatkan Nilai Ekonomi Wisata Pedesaan: Studi Kasus Bengkelung Park, Kabupaten Pekalongan Halim Ahmad
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/gp0wqb05

Abstract

This study aims to analyze the effectiveness of the cross-sector collaborative management model (Pentahelix) in increasing the economic value of rural tourism in Bengkelung Park, Pekalongan Regency. The study uses a descriptive qualitative approach with data collection techniques through unstructured interviews, field observations, and documentation. The results show that collaboration between the government, academics, the private sector, the community, and the media has significantly strengthened the local economy. The government plays a role in facilitating policy and infrastructure, academics as research-based advisors, the private sector as investment partners, the community as the main driver, and the media as digital promotion agents. The implementation of the Pentahelix model increased community income by an average of 86.7%, expanded employment opportunities, and strengthened village institutional capacity through the integration of Pokdarwis and BUMDes. These results confirm that cross-sector collaborative governance is an effective strategy for strengthening the competitiveness of the rural tourism economy and promoting sustainable development based on community participation.
Kapasitas Fiskal, Kebijakan Energi Terbarukan, dan Ketahanan Ekonomi Regional: Studi tentang Transisi Indonesia Deo Renaldi Saputra; Elinda Novita Dewi; Ni Ketut Sukanti; Sahal Hanafi
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/q4txf377

Abstract

Indonesia’s renewable energy transition poses both opportunities and challenges for regional economic resilience. This study examines how fiscal capacity influences the effectiveness of renewable-energy policies and shapes economic outcomes across Indonesian provinces. Provinces with stronger fiscal autonomy are better able to finance green infrastructure, support private investment, and implement adaptive measures that mitigate employment disruptions and market volatility. Regions with limited fiscal resources face challenges in energy diversification and structural adjustment, resulting in uneven resilience. Using a qualitative approach based on official government reports, institutional datasets, and energy-transition statistics, the study analyzes the interactions between fiscal governance, renewable-energy policy, and regional economic adaptation. Findings indicate that fiscal disparities significantly determine investment capacity, policy implementation, and long-term structural transformation. Strengthening fiscal capacity, promoting sustainable finance, and aligning renewable-energy strategies with local development priorities are essential to ensure equitable and resilient economic outcomes. This research contributes to understanding the critical role of fiscal governance in enabling a successful, regionally inclusive energy transition.
Kelayakan dan Dampak Ekonomi-Ekologis Usaha Minuman Berbasis Susu: Studi Kasus Sticky Milk sebagai Inovasi Kewirausahaan Mahasiswa Mohammad Afrizal Miradji; Bayuadi; Adheriana Wida Saputri; Amos Firdo Sihotang; Jea Nur Fitriana; Gunita; Fadensyah Muhammad Daffa Effendi
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: 10.65310/36qk5z24

Abstract

This study analyzes the business feasibility and sustainability dimensions of “Sticky Milk,” a student-led milk-based beverage enterprise developed at Universitas PGRI Adi Buana Surabaya. Using a qualitative descriptive approach supported by financial simulation, the research examines five aspects of business feasibility: market, technical, managerial, financial, and environmental-social impact. Field observations, interviews, and sales reports indicate that the product achieved strong consumer acceptance with a 13.2% profit margin and an estimated monthly net profit of IDR 750,000. The student team demonstrated efficient management, transparent financial records, and an environmentally aware production process using recyclable packaging. Socially, the project enhanced entrepreneurial skills, interdisciplinary collaboration, and local economic engagement within the campus community. These findings confirm that student entrepreneurship can integrate economic viability with ecological and social responsibility, forming a micro-scale model of green and circular business practice. The study proposes the development of green branding strategies, digital accounting, and supply-chain partnerships to ensure long-term sustainability.
Memahami Konsumsi Rumah Tangga yang Berkelanjutan: Analisis Berbasis TPB terhadap Niat Pembelian Produk Ramah Lingkungan di Indonesia Anggun Wida Prawira; Suryani; Sunusi Dauda; Nissa Aurellia Putri
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: 10.65310/3pk99r98

Abstract

This study investigates Indonesian consumers’ intentions to purchase eco-friendly household  This study examines consumer intentions toward eco-friendly household products in Indonesia using the Theory of Planned Behaviour (TPB) as the primary analytical framework. Relying exclusively on qualitative document analysis, the research synthesizes findings from reports, policy documents, and institutional publications to explore how attitudes, subjective norms, and perceived behavioral control shape sustainable purchasing intentions. Results indicate that consumers develop positive attitudes when they perceive eco-friendly products as beneficial for the environment, energy efficient, safe, and cost-effective. Subjective norms, particularly those emerging from family and close social groups, exert strong influence within Indonesia’s collectivist cultural context. Perceived behavioral control is shaped by environmental knowledge, green trust, product availability, affordability, and the clarity of environmental information, which together determine consumers’ sense of capability to adopt sustainable products. Despite rising environmental awareness, barriers such as limited product access and price premiums continue to inhibit intention-to-behavior conversion. The study highlights the importance of expanding TPB with contextual variables such as knowledge and trust to enhance explanatory power. These insights provide implications for policymakers, manufacturers, and sustainability advocates aiming to strengthen eco-friendly household consumption in Indonesia
Peran Transparansi Keuangan dalam Memediasi Pengaruh Penyajian Kas terhadap Kualitas Laporan Keuangan pada Usaha Mikro di Kalianak Morokrembangan Aliatus Nurrochmah; Anggelina Wijaya Tan; Sri Rahayuningsih
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/wt2jna85

Abstract

This study aims to analyze the role of financial transparency in mediating the effect of cash presentation on the quality of financial statements in micro businesses in Kalianak Morokrembangan, Surabaya. The approach used is descriptive qualitative through in-depth interviews with three smoked fish business actors as representatives of the traditional food trade sector. The results show that systematic cash presentation has a positive effect on financial statement quality, but this effect is stronger when mediated by a high level of financial transparency. Transparency has been proven to increase the reliability, relevance, and comprehensibility of financial statements through information disclosure and the availability of transaction evidence. Business actors who routinely record transactions and disclose their financial statements to family or business partners show a significant increase in credibility and cash flow stability. This study confirms that the integration of cash recording and transparency is an important foundation in building a simple and accountable accounting system for micro businesses.  
Prosedur Audit Atas Ketidakwajaran Piutang Pada Perguruan Tinggi: Studi Kasus pada KAP Ramdany Aisyah Arifin; Aliya Malika; Ega Ariani; Zahra Zetira Zenia Zen; Ridwan Zulpi Agha
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: 10.65310/1t1gyf90

Abstract

Piutang merupakan salah satu akun krusial dalam laporan keuangan perguruan tinggi karena berasal dari biaya pendidikan, layanan akademik, dan kerja sama institusional yang apabila tidak dikelola secara efektif dapat meningkatkan risiko ketidakwajaran saldo serta menyebabkan salah saji material. Penelitian ini bertujuan menganalisis prosedur audit atas ketidakwajaran piutang pada perguruan tinggi melalui studi kasus pada Kantor Akuntan Publik (KAP) Ramdany guna menggambarkan langkah-langkah audit dalam memastikan kewajaran penyajian akun piutang. Penelitian menggunakan metode deskriptif eksploratif dengan teknik pengumpulan data berupa observasi langsung proses audit serta telaah dokumen audit, laporan keuangan, dan kertas kerja pemeriksaan, kemudian dianalisis secara kualitatif. Hasil penelitian menunjukkan bahwa KAP Ramdany menerapkan prosedur audit substantif dan analitis untuk menguji asersi eksistensi, kelengkapan, hak dan kewajiban, penilaian, serta penyajian piutang dan menemukan ketidakwajaran pada saldo piutang mahasiswa nonaktif yang belum dicadangkan maupun diklasifikasikan secara tepat sehingga menimbulkan overstatement aset lancar. Atas temuan tersebut auditor memberikan opini wajar dengan pengecualian dan merekomendasikan penguatan sistem pengendalian internal, pembaruan kebijakan pencadangan piutang, peningkatan efektivitas penagihan, dan digitalisasi sistem pencatatan.  
Analisis Penerapan ISO 31000 dalam Manajemen Risiko Strategi Pengembangan Klinik Kesehatan Hesti Wira Sakti Magh Heryan Tudaan; Sophie Theodore Sitompul; Mona Deslia Fitri; Alvianus Kristian Sumual
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/my01ge72

Abstract

Penelitian ini mengkaji penerapan manajemen risiko berbasis ISO 31000:2018 di Klinik Kesehatan Hesti Wira Sakti dengan tujuan meningkatkan tata kelola operasional dan kualitas pelayanan. Metode yang digunakan adalah kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara semi-terstruktur dan dokumentasi kepada staf keuangan, operasional, serta medis. Risiko yang teridentifikasi meliputi pembengkakan anggaran, ketidakkonsistenan pelaksanaan kebijakan rujukan, kesalahan pemberian obat, keterlambatan pembaruan data pasien, kekurangan alat medis, serta pelanggaran privasi data pasien. Strategi mitigasi yang dijalankan mencakup pengawasan anggaran, pelatihan staf, penerapan protokol medis, audit data, optimalisasi inventaris, serta peningkatan keamanan data digital. Hasil penelitian menunjukkan bahwa manajemen risiko yang sistematis meningkatkan kesiapan dan ketahanan klinik menghadapi tantangan layanan kesehatan yang kompleks dan dinamis. Studi lanjutan secara kuantitatif dan komparatif disarankan untuk memperkuat generalisasi praktik manajemen risiko di sektor layanan kesehatan.
Implementasi Manajemen Risiko Framework ISO 31000 Di Area Kilang Minyak Perusahaan Energi Milik Negara Risqi'a Shauma Salsabiilla; Nur Annisa; Jesselyn Nixie Amadea; Sumual, Alvianus Kristian
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/q529xd47

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi manajemen risiko berbasis ISO 31000 pada area kilang minyak perusahaan energi milik negara. Metode yang digunakan adalah pendekatan kualitatif deskriptif melalui tinjauan literatur sistematis terhadap penelitian periode 2015 - 2025. Hasil penelitian menunjukkan bahwa sebagian besar risiko berada pada tingkat menengah hingga tinggi, terutama pada kategori keselamatan dan kesehatan kerja (K3) serta operasional, seperti risiko ledakan, kebakaran, dan kecelakaan kerja. Strategi penanganan risiko yang dominan meliputi risk reduce dan risk avoid melalui peningkatan pelatihan keselamatan, pengawasan lapangan, serta penerapan prosedur dan kebijakan yang lebih ketat. Secara keseluruhan, penelitian ini menegaskan pentingnya penerapan Enterprise Risk Management (ERM) yang terintegrasi dan adaptif untuk meningkatkan efektivitas pengendalian risiko serta menjamin keberlanjutan operasi kilang minyak.

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