cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Deo Renaldi Saputra
Contact Email
admin@scriptaintelektual.com
Phone
+6285709683865
Journal Mail Official
admin@scriptaintelektual.com
Editorial Address
Jalan Gunung Talang Timur Nomor 45, RT 005, RW 002, Desa Bendan Duwur Kecamatan Gajah Mungkur
Location
Kota semarang,
Jawa tengah
INDONESIA
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
 6   7   8   9   10 
Analisis Konseptual Konsep Laba dalam Akuntansi Syariah: Integrasi Nilai Keuntungan Dunia dan Keberkahan Akhirat Lola Ramadhani; A. Syalfana Muthia Reski Amelia Putri; 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: 10.65310/8er8rk55

Abstract

This study aims to clarify the concept of profit in Islamic accounting by emphasizing the importance of integrating worldly gains and blessings in the hereafter amid the rapid development of the Islamic finance industry. This study uses a descriptive qualitative method through a literature review of Islamic accounting literature, reporting standards, and previous research results discussing profit, fairness, and the value of blessings. The results and discussion show that the meaning of sharia profit is not only focused on financial achievements, but also on the quality of contracts, distributive justice, transparency, social contribution, and its conformity with maqāṣid al-sharī‘ah. The analysis shows a gap between the theory of Islamic profit and reporting practices, which still tend to be conventional, so that spiritual and ethical values are not optimally reflected. This study concludes that the reconstruction of the concept of profit requires the refinement of Islamic accounting standards, the strengthening of the role of the Sharia Supervisory Board, the improvement of financial literacy, and the development of an information system capable of capturing indicators of blessing so that profit reporting becomes more comprehensive, accountable, and beneficial.
Optimalisasi Audit Internal terhadap Siklus Pendapatan dan Pengeluaran Sebagai Pencegahan Kecurangan di Era Digital Taufikurahman, Taufikurahman; Naila Zalzabilah; Masyhuri, Masyhuri
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/nxrq2c51

Abstract

Digital transformation has fundamentally reshaped organizational operational and financial recording processes; however, this advancement also heightens the risk of fraud, particularly within revenue and expenditure cycles. This study aims to analyze the implications of strengthening internal audit through digital and risk-based approaches as a strategic measure to prevent fraud in the digital era. The research employs a literature review method, examining journals, books, and academic publications related to digital auditing, accounting information systems, and risk management. The findings indicate that optimizing internal controls in revenue and expenditure cycles through transaction verification, reconciliation, multi-level authorization, and continuous monitoring significantly reduces fraud risk. The integration of technologies such as accounting information systems, monitoring dashboards, and data analytics enables internal auditors to oversee transactions in real time, detect anomalies, and conduct risk-based audits effectively. The implementation of these strategies not only reinforces internal control but also supports more accurate and evidence-based managerial decision-making. This study emphasizes that the combination of adaptive internal audit practices and digital technologies constitutes a critical foundation for organizations to maintain financial integrity and prevent fraud in the era of digital transformation.
Evaluasi Potensi dan Model Pengembangan Bisnis Magic Water pada Industri Minuman Sehat di Era Gaya Hidup Modern Bayuadi, Bayuadi; M. Afrizal Miradji; Lizaristi Berliana Putri; Muhammad Rizky Rizal Maulana; Nurul Fitrianingtyas; Icha Nurul Laili Fitriah; Muhammad Arfian Bayu Nugroho
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: 10.65310/9hv6h931

Abstract

This study aims to evaluate the potential and business development model of Magic Water as part of the growing healthy beverage industry, in line with increasing public awareness of a more health-oriented modern lifestyle. The study was conducted through market data analysis from official international reports, literature studies, and a review of relevant natural beverage product development strategies. The results of the study show that global demand for functional and health drinks is experiencing stable growth, as reflected in market value projections for 2030 and 2033. These findings show that innovation based on natural ingredients, branding power, and digital marketing strategies are key determinants in increasing the competitiveness of Magic Water products in domestic and international markets. This research emphasizes the importance of integrating product uniqueness, health trends, and sustainable business approaches to ensure Magic Water can secure a strategic position and grow competitively amid the increasingly progressive dynamics of the global healthy beverage industry.
Peran Auditor Eksternal dalam Memperkuat Akuntabilitas Keuangan UMKM pada Era Transformasi Digital di Indonesia Nur Aliyah Rahma Saleh; Elis Oktaviani; Masyhuri, Masyhuri
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/bp3cm043

Abstract

This study analyzes the development of digitization and strengthening of the MSME financial system in Indonesia as an effort to improve transparency, accountability, and the quality of internal control. Based on national data from BPS, Kemenkop UKM, and OJK, it appears that technology adoption by MSMEs has shown significant improvement, particularly in the use of digital recording, cloud accounting, and involvement in the digital ecosystem. However, internal audit capabilities still face various obstacles, including limited financial literacy, a lack of understanding of technology, and unpreparedness in implementing more structured control procedures. These findings indicate that digitalization not only improves operational efficiency but also plays a strategic role in strengthening financial governance, which is the foundation for access to financing and long-term growth. Therefore, continuous support from the government, financial institutions, and other stakeholders is needed to accelerate technology adoption and strengthen internal audit capacity so that MSMEs can develop sustainably amid the dynamics of the digital economy.
Strategi Manajemen Risiko Operasional dan Reputasi dalam Menghadapi Dinamika Pasar Global: Studi Kasus Nestlé Jayanti Patricia; Desinta Nirmala Wulandari; Fransiska Kolo; essy Christien Novela Abigail Boru Raja Gukguk; 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/rtw37m68

Abstract

This study analyzes the operational and reputational risk management strategies implemented by Nestlé in navigating the increasingly complex dynamics of the global market. The analysis focuses on how the company integrates cross-functional risk governance, strengthens supply chain resilience, and reinforces public trust through sustainability initiatives and transparent communication. The research employs a literature-based method drawing from Nestlé’s official reports, academic publications, and relevant global management literature. The findings indicate that geographic diversification, digital transformation, and cost control measures effectively reduce operational volatility and sustain financial performance stability. Meanwhile, the enhancement of supplier ethics, improved quality standards, and strategic public communication play a crucial role in mitigating reputational risks. The integration of these two risk domains creates a synergistic framework that improves global-local adaptability, especially when the company encounters geopolitical disruptions, economic fluctuations, and shifting global consumer preferences. The study underscores that competitive advantage for multinational corporations is not solely determined by production capacity and internal efficiency, but also by the ability to manage public perception consistently across different markets. These findings are expected to contribute to the advancement of integrated risk management approaches within the global food industry.
Peran Audit Internal dalam Mencegah Fraud Untuk Meningkatkan Akuntabilitas dan Kinerja Entitas Bisnis Eva Arifah; Karina Kamista; Masyhuri
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: 10.65310/00qewp04

Abstract

This study aims to analyze the role of internal audit in preventing fraud and its contribution to improving the accountability and performance of business entities. Using the Systematic Literature Review (SLR) method, this study examined indexed journals, proceedings, audit textbooks, and relevant professional guidelines. The analysis shows that internal audit serves as a primary mechanism for fraud prevention through risk identification, internal control evaluation, and recommendations for preventive and corrective improvements. Furthermore, internal audit has been shown to enhance accountability by ensuring that every activity within an entity is accounted for transparently and in accordance with procedures. Internal audit also contributes to improving entity performance through optimizing operational processes, efficient use of resources, and establishing a culture of integrity. These findings confirm that strengthening the internal audit function is a strategic step in realizing transparent, integrity-based, and competitive entity governance.
Penilaian Kinerja dan Risiko Keuangan PT Garuda Indonesia (Persero) Tbk Melalui Analisis Rasio Keuangan Anis Kamal; Bravo Sinukaban; Frans Zidane; Justin Fransiskus; Kristo Abner; 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/rjq9gx19

Abstract

This study aims to assess the financial condition and performance of PT Garuda Indonesia (Persero) Tbk during the 2020–2024 period, amid a major restructuring process triggered by the financial crisis that occurred during the COVID-19 pandemic. This study uses a quantitative descriptive approach with analysis of liquidity, activity, leverage, and profitability ratios. The results show that liquidity performance is below the aviation industry standard, namely a current ratio <200%, a quick ratio <100%, and a cash ratio <50%. The activity ratio (TATO) is also below 2x, reflecting suboptimal asset utilization. In terms of leverage, the debt-to-total-assets ratio is above 35%, the standard limit, thus reflecting a high funding structure burden. Meanwhile, profitability also shows fluctuating results: gross profit margins are below 30% and net profit margins are very poor in 2020–2021, improving significantly in 2022, but declining again in 2023–2024. The same pattern occurred with low returns on investment in 2020–2021, increasing in 2022, and then weakening again thereafter. Overall, these findings indicate that Garuda Indonesia's financial recovery after restructuring has not yet fully stabilized across all key indicators
Optimalisasi Audit Siklus Aset Tetap Melalui Evaluasi Pengendalian Internal dan Analisis Risiko Audit Yunisa Sri Wahyuni; Rian Ridwan; Masyhuri
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/jyzygf40

Abstract

This study examines the role of internal auditing in strengthening the effectiveness of fixed asset control within an organization through a descriptive qualitative approach supported by document analysis and literature review. The research highlights how structured audit procedures, supported by adequate documentation and consistent monitoring, contribute significantly to improving the accuracy and reliability of fixed asset records. The findings show that effective internal control systems, when integrated with competent audit practices, can reduce the risk of misstatements, asset misuse, and irregularities that may disrupt operational stability. Furthermore, the use of technology in asset monitoring, regular evaluations, and enhanced auditor competence play a crucial role in promoting transparency and accountability. This study underscores that the audit of fixed assets functions not only as a verification mechanism but also as a strategic instrument to support sustainable governance. The results are expected to provide practical insights for organizations seeking to optimize their asset management and internal audit processes to achieve better operational performance and financial integrity.
Kebijakan Sektor Publik, Kontribusi Ekonomi, dan Peran Pemerintah Daerah terhadap Persepsi Penyebab Kerusakan Lingkungan: Studi pada Peserta Kamu Fest 4.0 Kalimantan Tengah 2025 Elpan Pino’o
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/mh10kn19

Abstract

This research aims to analyze the influence of public sector policy, mining economic contribution, and local government roles on youth perceptions regarding the causes of environmental degradation in Central Kalimantan. The respondents were participants of Kamu Fest 4.0 in 2025. Using multiple linear regression analysis and primary survey data, the results show that public policy (X1), economic contribution (X2), and local government roles (X3) simultaneously have a positive effect on youth perceptions of environmental degradation (Y). Partially, public policy (X1) shows a significant effect, local government roles (X3) also show a significant effect, while economic contribution (X2) has a positive but insignificant influence. These findings highlight the importance of effective environmental governance to support sustainability.
Peran Auditor Eksternal dalam Menjaga Kepatuhan dan Transparansi Laporan Keuangan Pada Perusahaan Arya Saputra; Desilvia; Masyhuri, Masyhuri
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/zh3t7x19

Abstract

This study examines the strategic role of external auditors in strengthening corporate compliance and transparency in financial reporting. In an increasingly complex business environment, companies are required to present financial statements that are reliable, accurate, and free from manipulation. As independent examiners, external auditors provide objective assurance regarding the fairness of financial information and help reduce information asymmetry between management and stakeholders. This research employs a literature review method by analyzing academic publications, accredited journals, and regulatory data to understand the contribution of external auditing to corporate accountability. The findings indicate that high-quality external audits enhance compliance with accounting standards, improve the disclosure of material information, and support companies in strengthening their internal control systems. Data from the Financial Services Authority (OJK) also show an increase in reporting violations, highlighting the urgent need for stronger independent oversight. External auditors play a critical role in detecting irregularities, preventing fraudulent practices, and ensuring that financial statements accurately reflect a company’s economic condition. The study concludes that external auditors are a vital component of modern corporate governance, as they reinforce reporting credibility and bolster public and investor trust.  

Page 8 of 12 | Total Record : 120

 6   7   8   9   10 

Filter by Year

2025 2026


Reset
Filter By Issues
All Issue Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting Vol 1 No 2 (2025): November: Scripta Economica: Journal of Economics, Management, and Accounting Vol 1 No 1 (2025): Scripta Economica: Journal of Economics, Management, and Accounting