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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 Persepsi Kemudahan, Persepsi Manfaat, Fitur Layanan, Promosi dan Keamanan Terhadap Keputusan Penggunaan E-Wallet Dana pada Generasi Z di Depok Yuli Febriyani; Wardoyo, Wardoyo
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/j6w7ny19

Abstract

With the development of financial technology and the increasing use of digital wallets, understanding the factors that influence users' decisions in choosing e-wallet services is becoming increasingly important. The purpose of this study is to analyze the influence of Perceived Ease, Perceived Benefits, Service Features, Promotions, and Security on the Decision to Use the DANA E-Wallet among Generation Z in Depok. The data used in this study is primary data obtained from an online questionnaire distributed using Google Forms. There were 210 respondents using non-probability sampling with the snowball sampling method.  The variables in this study are perceived ease of use, perceived usefulness, service features, promotion, security, and usage decision as the dependent variable. The test tool used PLS-SEM with the help of SmartPLS 4.0 to process the data. The results showed that the variables of perceived ease, perceived benefits, service features, and security had a partial effect on the decision to use the DANA e-wallet among Generation Z in Depok, while promotion had no partial effect on the decision to use the DANA e-wallet among Generation Z in Depok. This study also shows that perceived ease of use, perceived usefulness, service features, promotion, and security simultaneously influence the decision to use the DANA e-wallet among Generation Z in Depok, and that the security variable has the greatest influence on the decision to use the DANA e-wallet among Generation Z in Depok.
Audit Siklus Kas: Peran dalam Mitigasi Fraud dan Tata Kelola Keuangan yang Akuntabel Fajri Auliah Salsabila; Lisa Susilah Roi Ratnam; Masyhuri, Masyhuri
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/wferv577

Abstract

This study aims to analyze the urgency of cash cycle audits in fraud prevention and accountability improvement through a Systematic Literature Review (SLR) approach. Cash, as the most liquid asset, has the highest vulnerability to fraud, making the implementation of audits in this cycle a fundamental element in strengthening financial governance. This study collects and reviews literature from national and international journals discussing internal auditing, cash control, fraud prevention, and accountability. Selection is based on relevance, methodological suitability, and source credibility, then analyzed using content analysis techniques. The results of the study show that cash cycle audits play a significant role in detecting discrepancies, assessing the effectiveness of internal controls, and ensuring compliance with operational procedures and regulations. In addition, the competence of internal auditors, the use of information technology, and the integration of internal control systems have been proven to strengthen fraud detection and prevention capabilities. These findings confirm that cash cycle audits not only serve as a verification tool, but also as a strategic mechanism to improve the transparency, accountability, and reliability of an organization's financial management.
Analisis Peran Audit Internal dalam Meningkatkan Efektivitas Pengendalian Arus Kas Perusahaan Mawaddah, Mawaddah; Marwah, Marwah; Masyhuri, Masyhuri
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: 10.65310/6kt35k76

Abstract

This study aims to analyze the contribution of internal audit in enhancing the effectiveness of cash flow control through a systematic review of publicly available literature, including official publications from OJK, BI, BPS, and academic journals. Using a Systematic Literature Review (SLR) approach, this research synthesizes findings related to audit procedures, internal control mechanisms, fraud prevention, and organizational governance. The results indicate that internal audit plays a crucial role in strengthening the structure of internal control, improving the accuracy of cash transaction records, and ensuring compliance with authorization and verification procedures. Internal audit also contributes to identifying early indicators of misstatements, irregularities, and fraud risks within the cash flow cycle. Moreover, the competence, independence, and professionalism of internal auditors significantly influence the quality of audit outcomes and the reliability of financial information produced. This study concludes that internal audit is a strategic function that not only safeguards company assets but also enhances financial transparency, accountability, and decision-making effectiveness. The implications highlight the need for continuous auditor development and the adoption of robust internal control frameworks to optimize cash flow governance.
Peran Kompetensi dan Etika Auditor Internal sebagai Determinan Kualitas Audit Persediaan Kurniati, Kurniati; Andi Anugrah Tegar Pratama; Masyhuri, Masyhuri
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/sqfa3a64

Abstract

This study aims to analyze the role of internal auditor competence and ethics as determinants of inventory audit quality, considering that inventory is an asset component that is prone to misstatement and manipulation, thus requiring professional and ethical audit supervision. The study uses the Systematic Literature Review (SLR) method by examining various academic literature, professional standards, and empirical research results in the last ten years that are relevant to auditor competence, professional ethics, and inventory audit quality. The results show that internal auditor competence, including mastery of audit procedures, understanding of the inventory cycle, and analytical skills, consistently has a significant effect on audit quality. In addition, auditor ethics and integrity have been proven to be moral factors that maintain the objectivity, independence, and courage of auditors in revealing findings related to inventory irregularities. The discussion shows that inventory audit quality is the result of a combination of auditor technical competence, professional ethics, and internal control structure support. In conclusion, a quality inventory audit is achieved when organizations simultaneously strengthen the competence and ethics of internal auditors.
Audit Siklus Piutang Berorientasi Risiko: Integrasi Analisis Data Dalam Mendeteksi Salah Saji Laporan Keuangan Perusahaan Sitti Nur Syafika; Isma Dina; Masyhuri, Masyhuri
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/xk3d6r54

Abstract

This study aims to analyze how risk-oriented accounts receivable cycle audits integrated with data analysis can improve the effectiveness of detecting misstatements in company financial statements. The increased complexity of accounts receivable assessment due to post-2020 economic volatility and the implementation of PSAK 71 based on Expected Credit Loss (ECL) requires auditors to use a more adaptive and technology-based approach. With a qualitative-descriptive research design and Multi-Locus Case Study, this study explores the application of Risk-Based Audit (RBA), Audit Data Analytics (ADA), and continuous auditing in several public accounting firms and internal audit units. The results show that digital auditing significantly improves the accuracy of anomaly detection, speeds up analysis, and strengthens the quality of accounts receivable reconciliation. The integration of big data analytics, fraud score models, and computerized accounting information systems expands auditors' ability to identify material risks, including fraud in existence and valuation assertions. In addition, internal audits have proven to play a strategic role in strengthening credit control, collection, and the quality of a company's cash flow. This study confirms that audit digitization and risk-based approaches are important foundations for maintaining the reliability of financial statements and corporate resilience in the digital era.
Penerapan Audit atas Aset Tetap dalam Menunjang Keandalan Laporan Keuangan Fika Andriana; Wafia Tamara; Masyhuri, Masyhuri
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: 10.65310/4ej6m278

Abstract

This study aims to analyze the application of fixed asset audits in supporting the reliability of financial statements. Fixed assets are essential components that influence a company’s financial position and performance, making errors in recognition, measurement, or presentation potentially lead to material misstatements. Using a qualitative, literature-based approach, this study examines audit procedures such as document verification, physical inspection, ownership confirmation, and depreciation testing, all of which ensure the existence, fair valuation, and completeness of disclosures related to fixed assets. The findings indicate that a systematic audit not only detects recording errors and weaknesses in internal control but also enhances the fair representation of financial statements. Therefore, the implementation of a fixed asset audit significantly contributes to improving the reliability of financial information used by stakeholders.
Peran Audit atas Persediaan dalam Meningkatkan Efektivitas Pengendalian Internal Perusahaan Dagang Fatmawati, Fatmawati; Nurtang, Nurtang; Chaeril Akbar; Masyhuri, Masyhuri
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/d097g708

Abstract

This study aims to analyze the strategic role of inventory auditing in enhancing the effectiveness of internal control within trading companies by examining how structured audit procedures, risk-based assessments, and the integration of digital tools contribute to strengthening financial reporting reliability and operational efficiency. The research employs a descriptive qualitative approach using secondary data sourced from accredited journals, academic reports, and reputable publications focusing on inventory systems, internal audits, and risk mitigation practices. The findings highlight that inventory auditing is not only essential for ensuring the accuracy of stock records but also plays a crucial role in detecting irregularities, preventing manipulation, and reducing operational vulnerabilities that may disrupt the company’s financial stability. The results further indicate that effective inventory audits demand strong independence, adequate auditor competence, and the utilization of technology capable of identifying anomalies more rapidly compared to traditional methods. Moreover, companies that implement comprehensive audit procedures supported by robust internal controls tend to achieve higher transparency, improved decision-making quality, and stronger accountability. Overall, the study emphasizes that inventory auditing provides significant value by reinforcing governance practices and ensuring that trading companies can maintain accurate inventory information to support sustainable business performance.
Kualitas Prosedur Audit Siklus Aset Tetap dan Implikasinya terhadap Deteksi Salah Saji Material Sukmawati, Sukmawati; Nur Fadila Salju; Masyhuri, Masyhuri
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/b675f221

Abstract

This study discusses the importance of audit procedure quality in the fixed asset cycle as a determining factor in the auditor's success in detecting material misstatements in financial statements, given that fixed assets are accounts that are prone to estimation errors, recording inaccuracies, and internal control weaknesses. The research method used is descriptive qualitative with a literature study approach, where data is obtained through searching national and international journals published in the last ten years that are relevant to fixed asset audits, material misstatements, and the effectiveness of audit procedures, then analyzed using content analysis techniques to identify patterns and key findings. The results of the study show that the quality of audit procedures, especially those covering physical verification, document reconciliation, accounting estimate evaluation, and substantive testing, has a significant effect on the auditor's ability to detect material misstatements, especially in environments with high governance risks. The discussion shows that auditor competence, internal control effectiveness, and external governance conditions determine audit effectiveness. This study concludes that the implementation of robust, risk-based audit procedures improves the reliability of financial statements and strengthens stakeholder confidence.
Menimbang Akuntansi Konvensional dan Syariah: Antara Logika Bisnis dan Nilai Ilahiah Nesa Usdayanti; Nur Isma Arham; Masyhuri, Masyhuri
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: 10.65310/6ryyk361

Abstract

This study aims to explore the philosophical and practical differences between conventional accounting and Islamic accounting in contemporary financial reporting. While conventional accounting places greater emphasis on economic efficiency and profitability, Islamic accounting highlights justice, trustworthiness, and obligations aligned with spiritual values. This research employs a qualitative descriptive approach through a literature review of relevant journals, as well as IFRS, PSAK, and AAOIFI standards. The findings indicate that conventional accounting seeks to provide information to support investment decisions, whereas Islamic accounting incorporates social and spiritual dimensions through reports such as zakat and Sharia compliance disclosures. The conclusion of this study suggests that by implementing Sharia standards, supervision by the Sharia Supervisory Board (DPS), and transparent reporting, both business value and spiritual principles can be harmonized.
Peran Akuntansi Syariah Dalam Meningkatkan Kepercayaan Publik Melalui Nilai Keadilan Dan Kemaslahatan Lembaga Keuangan Islam Evi Irawati Aisya. A; Putri Ameliah; Nur Aipa; Masyhuri, Masyhuri
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/hb6mbf59

Abstract

This study examines the strengthening of Islamic accounting practices in enhancing public trust through improvements in sharia compliance, governance quality, and transparency within Islamic financial institutions. Using a descriptive qualitative approach supported by literature analysis and simulated data for the 2022–2024 period, the research highlights significant progress in key indicators, including audit quality, contract compliance, governance effectiveness, financial performance disclosure, and social responsibility reporting. The findings reveal that Islamic financial institutions increasingly integrate ethical principles, justice, and maslahah into their reporting and operational practices, leading to more credible, consistent, and accountable financial information. This enhancement fosters stronger stakeholder confidence, reduces information asymmetry, and promotes sustainable institutional performance. Furthermore, the study emphasizes that Islamic accounting cannot be separated from its ethical foundations, as these values function as the core elements driving transparency and good governance. Overall, this research demonstrates that continuous improvement in sharia governance and disclosure practices serves as a critical factor in achieving long-term trust and resilience within the Islamic financial sector.

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