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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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Pengaruh Kepemimpinan Transformasional, Iklim Organisasi, dan Kompetensi Kerja terhadap Kinerja Karyawan: Peran Mediasi Kepuasan Kerja dan Kelelahan Kerja di Bapenda Surabaya Edi Gunawan; I. A. Brahma Ratih; Ida Bagus Cempena
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/rjpf3716

Abstract

This study develops and validates a novel dual-mediation model to explain how transformational leadership, organizational climate, and work competence influence employee performance at the Regional Revenue Agency (Bapenda) of Surabaya. Using data from 188 employees analyzed with PLS-SEM, the model distinguishes two psychological mechanisms: the motivational pathway (job satisfaction) and the strain pathway (burnout). The findings show distinct and theoretically meaningful patterns. Transformational leadership and work competence directly improve employee performance, whereas organizational climate enhances performance only indirectly through job satisfaction, indicating full mediation. Job satisfaction emerges as the dominant mechanism, demonstrating that motivation-driven processes are more decisive for shaping performance in a public-sector bureaucracy. Although transformational leadership and organizational climate significantly reduce burnout, burnout itself shows no meaningful influence on performance a counterintuitive yet theoretically relevant result that suggests a strong resilience effect among employees. The study’s primary theoretical contribution lies in contrasting and validating these two mediating pathways, providing evidence that motivational mechanisms outweigh strain-based mechanisms in explaining employee performance. Practically, the findings underscore the importance of strengthening transformational leadership, continuous competence development, and supportive organizational climates to enhance performance in public revenue agencies.
Penerapan Teori Antrian untuk Meningkatkan Efisiensi Waktu bagi Pasien Rawat Jalan BPJS di Rumah Sakit Royal Surabaya Betsy Tiurma Pasaribu; Ulfi Pristiana; Estik Hari Prastiwi
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: 10.65310/0ja52w04

Abstract

This study evaluates the performance of the BPJS outpatient registration queue at Royal Hospital Surabaya. Observations show a patient arrival rate (λ) of 270 patients per hour, while the service rate per counter (μ) is only 10.676 patients per hour with two active servers. This imbalance results in a server utilization rate (ρ) of 12.64, leading to an average waiting time of approximately 75 minutes and an average queue length of about 25 patients, both exceeding the hospital’s service standards. Simulation results indicate that increasing the service rate to 20 patients per hour is the most effective intervention for reducing waiting time and improving system stability. The combination of a higher μ with a reduced arrival rate through online registration further shortens queues and creates a more balanced flow of patients. The study concludes that the primary cause of congestion is the structural mismatch between patient arrival intensity and service capacity. These findings provide a data-driven basis for operational strategies aimed at enhancing the efficiency and service quality of BPJS outpatient registration.  
Pengaruh Disiplin Kerja, Komunikasi, dan Kejelasan Peran terhadap Kinerja Karyawan dengan Dukungan Sosial sebagai Variabel Moderator di PT. XYZ Construction Surabaya Riska Carollina; Tri Andjarwati; M. Sihab Ridwan
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: 10.65310/8e1m2w21

Abstract

This study was conducted to examine the influence of work discipline, communication, and role clarity on employee performance and to analyze the moderating role of social support within the organizational context of PT. XYZ Construction Surabaya. The research was motivated by the recurring issues of declining performance and project delays, which indicated inadequate work discipline, ineffective communication flows, and role ambiguity among employees. Existing studies had not yet comprehensively integrated these variables in a single empirical model nor evaluated the moderating effect of social support in the construction industry setting, creating a research gap that this study intended to address. A quantitative research method was applied, involving 90 employees selected through a saturated sampling technique, and the data were analyzed using Structural Equation Modeling with Partial Least Squares. The findings showed that work discipline, communication, and role clarity positively and significantly affected employee performance, while social support did not moderate these relationships. The model explained 48.0% of the variance in Employee Performance (R2=0.480). The study contributed theoretically by confirming the dominant role of structural performance drivers over psychosocial support, and practically by providing managerial insights into improving performance in project-based environments. Suggestions for future research were provided based on identified limitations.
Pengaruh Ketidakpastian Pekerjaan dan Keterlibatan Karyawan terhadap Niat Pindah Pekerjaan melalui Dukungan Organisasi yang Dirasakan (POS) sebagai Variabel Perantara di Kalangan Karyawan Outsourcing di PT. XYZ Sidoarjo Pipit Fadilatul Fitri; Ida Aju Brahma Ratih; Abdul Halik
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: 10.65310/2f27dd49

Abstract

The high turnover intention among outsourced employees at PT. XYZ in Sidoarjo highlights the importance of understanding the psychological factors that influence the decision to change jobs. This study analyzes the influence of job insecurity and employee engagement on turnover intention, with perceived organizational support (POS) as a mediating variable. This study contributes theoretically by expanding the understanding of the dual role of POS in unstable employment relationships, and practically by providing implications for the management of outsourced workers in the manufacturing industry. Using an explanatory quantitative approach, data were collected from 189 outsourced employees and analyzed using PLS-SEM. The results show that job insecurity has a positive and significant effect on turnover intention. Employee engagement has a significant effect on POS, but does not directly reduce turnover intention. POS is proven to have a significant effect on turnover intention and mediates the inconsistent relationship between employee engagement and turnover intention. Meanwhile, POS does not mediate the effect of job insecurity on turnover intention. The research model was able to explain 30.5% of the variation in turnover intention, confirming that in the context of outsourcing, organizational support is not yet able to curb turnover intention when job insecurity remains high. Practically, this study recommends strengthening job security, clarifying career prospects, and improving the quality of organizational support relevant to outsourced employees to reduce turnover intention more effectively.
Analisis Profitabilitas dan Efisiensi Biaya pada Usaha Rujak Cireng sebagai Produk Kuliner UMKM Mohammad Afrizal Miradji; Bayuadi, Bayuadi; Rahmi Tara Iman Aisyah; Putri Mariana; Tri Aji Pratomo; Nabila Mar’Atus Sholichah
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/s3reh791

Abstract

This study aims to analyze the profitability and cost efficiency of rujak cireng as a micro, small, and medium enterprise (MSME) culinary product with market potential among students, university students, and the general public. The main issue addressed is the extent to which rujak cireng can generate optimal profits with limited capital and how production cost management supports business sustainability. A qualitative descriptive approach was employed, with data collected through direct observation of the production process, detailed recording of raw material, energy, packaging, and distribution costs, as well as daily sales simulations. Financial data were analyzed to calculate net profit, profit margin, and cost efficiency to assess the business’s financial feasibility. The results indicate that with a capital of IDR 765,000, the rujak cireng business can achieve daily revenue of IDR 2,000,000 and a net profit of IDR 1,235,000, yielding a profit margin of 61.75%. A simple cost structure, the use of local raw materials, and optimized home-based production processes contribute to high cost efficiency. These findings confirm that rujak cireng is a viable and profitable MSME culinary venture with long-term growth potential, providing significant economic benefits for both entrepreneurs and the surrounding community.  
Prinsip Maslahah, Keadilan, dan Etika Perdagangan Internasional dalam Perspektif Islam: Analisis Kasus Penutupan SPBU Swasta dan Larangan Eksploitasi Muhammad Naufal Faqiih; Fadhli Suko Wiryanto; Muhammad Faiz Andreaz Fawwaz
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/e3hmzh17

Abstract

This study examines the application of the Islamic principles of maslahah, justice, and international trade ethics in analyzing the recent issues surrounding the closure of private fuel stations (SPBU swasta) and the prohibition of exploitative practices in Indonesia’s energy distribution sector. Using a qualitative descriptive approach, the research explores policy documents, academic literature, and news reports to understand how disparities in fuel supply, import policies, and market coordination impact fairness and public welfare. The findings indicate that technical inconsistencies in fuel standards, restricted access to supply, and unequal market power between state-owned and private distributors generate structural imbalances that contradict Islamic ethical values. Furthermore, the study reveals that inadequate transparency and misaligned distribution mechanisms have contributed to inefficiencies that harm consumers and smaller market players. Through the lens of maslahah, the analysis highlights the importance of ensuring that energy policies produce collective benefits while minimizing harm. The study concludes that integrating Islamic ethical principles into energy governance is essential to achieve equitable access, maintain market stability, and prevent exploitation within the national fuel distribution system.  
Kebijakan dan Regulasi Ekonomi Digital di Indonesia: Analisis Regulasi Otoritas Jasa Keuangan, Bank Indonesia, Kementerian Komunikasi dan Digital, Pajak Digital, serta Perlindungan Data dan Keamanan Siber M. Yusuf Bahtiar
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/avm33948

Abstract

Perekonomian digital Indonesia telah berkembang pesat selama satu dekade terakhir, didorong oleh penetrasi internet, digitalisasi sistem keuangan, dan integrasi perdagangan lintas batas. Pertumbuhan ini menciptakan peluang sekaligus risiko yang memerlukan kerangka regulasi yang komprehensif. Artikel ini menganalisis tiga pilar kebijakan utama: (1) regulasi oleh Otoritas Jasa Keuangan (OJK), Bank Indonesia, dan Kementerian Komunikasi dan Digital; (2) kebijakan pajak digital dan perdagangan digital lintas negara; serta (3) perlindungan data pribadi dan keamanan siber. Analisis ini memadukan data empiris, regulasi nasional, dan literatur akademik. Temuan menunjukkan bahwa keberhasilan regulasi ekonomi digital sangat ditentukan oleh konsistensi penegakan hukum, koordinasi antarlembaga, serta kesiapan institusi dan pelaku usaha dalam memenuhi standar global.
Integrasi Artificial Intelligence dalam Manajemen Modern: Peluang, Tantangan, dan Dampaknya di Era Transformasi Digital Mohammad Abdul Aziz Alwahedi; Durrin Ni’am; Mohammad Firmansyah
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/rr425c59

Abstract

This study examines the integration of intelligent technologies within modern management practices and highlights how digital transformation reshapes organizational structures and decision-making processes. Through a descriptive–qualitative approach supported by thematic synthesis of reputable scientific publications, international reports, and empirical findings from 2020–2025, this research identifies key opportunities, challenges, and managerial implications emerging from the adoption of advanced data-driven systems. The findings reveal that intelligent automation enhances managerial accuracy, operational efficiency, and strategic responsiveness by enabling real-time processing of organizational information. However, successful implementation depends heavily on employee readiness, structured governance, and the ability of leaders to develop strong analytical competencies. The study also notes that reliance on predictive systems requires continuous evaluation to minimize bias and ensure inclusive decision outcomes. Empirical evidence from global datasets further demonstrates the growing adoption of automated decision-making tools across various managerial functions. Overall, the research concludes that organizations capable of aligning technological capabilities with adaptive management strategies will strengthen their competitive advantage and improve long-term performance in the digital transformation era
Evaluasi Akurasi Model Bankometer dalam Memprediksi Financial Distress BPR yang Dicabut Izin Usahanya oleh OJK Siti Atika Azzahrah; Tri Joko Prasetyo
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: 10.65310/8hm8z625

Abstract

This study aims to evaluate the accuracy of the Bankometer model in predicting financial distress in 22 rural banks (BPR) and rural bank cooperatives (BPRS) whose business licenses were revoked by the Financial Services Authority (OJK) during the period 2022–2024. The background of this study stems from the increasing number of failed rural banks, which indicates that the conventional ratio-based supervisory approach has not been fully effective in detecting early signs of performance decline. The method used is quantitative descriptive analysis using quarterly financial reports as secondary data and applying the Bankometer S-score calculation to classify the level of bank health. The results show that one year before the revocation of licenses, only a small portion of BPRs were in the distress category, while more than half were classified as very healthy. Two years earlier, the entire sample was even in the super sound category, so the model was unable to provide early signals of deteriorating efficiency and asset quality. These findings indicate that Bankometer is less sensitive to the operational dynamics of rural banks. This study concludes that the model needs to be revised to be more adaptive to the characteristics of microbanking risk
Strategi Manajemen Etika dalam Membangun Kepercayaan Pemangku Kepentingan dan Reputasi Perusahaan Nanik Dwi Siswati; Berliana Indah Kusumaningrum; Tries Ellia Sandari
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/fwqppt22

Abstract

Mengingat integritas organisasi menjadi faktor utama dalam menghadapi persaingan bisnis dan memastikan keberlanjutan usaha. Latar belakang penelitian ini didorong oleh pentingnya praktik etis, transparansi, dan akuntabilitas dalam operasional perusahaan, sehingga pemangku kepentingan menilai perusahaan sebagai entitas yang dapat dipercaya dan bertanggung jawab. Tujuan penelitian adalah menganalisis bagaimana penerapan manajemen etika melalui kebijakan internal, pelatihan karyawan, pengawasan internal, kepemimpinan etis, program tanggung jawab sosial, dan komunikasi korporat dapat memengaruhi persepsi stakeholder dan reputasi organisasi. Metode penelitian menggunakan pendekatan deskriptif kualitatif dengan analisis data sekunder berupa laporan resmi perusahaan, laporan tahunan, dan data survei internal serta eksternal stakeholder. Hasil penelitian menunjukkan bahwa perusahaan yang menerapkan manajemen etika secara konsisten berhasil menurunkan tingkat pelanggaran internal, meningkatkan kepatuhan karyawan, membangun persepsi positif pemangku kepentingan, serta memperkuat reputasi perusahaan sebagai entitas yang kredibel dan bertanggung jawab. Temuan ini menegaskan bahwa strategi manajemen etika bukan sekadar formalitas, tetapi menjadi pilar fundamental dalam menciptakan hubungan jangka panjang yang harmonis dengan stakeholder, meningkatkan loyalitas, dan mendukung keberlanjutan operasional serta keunggulan kompetitif perusahaan.

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