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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 Perilaku Konsumsi Dalam Belanja Online Dikalangan Mahasiswa Shasa Afriza; Isabella Magdalena Simbolon; Hezra Naumi Syariah Panjaitan; Chaterine Ratu Rebecca Sirait
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: 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/xx9wm473

Abstract

The rapid growth of e-commerce has significantly transformed students’ consumption behavior, particularly in online shopping activities. This study aims to analyze consumption patterns among university students and identify factors influencing purchasing decisions and satisfaction in online shopping. A quantitative approach was employed using a survey method involving 26 student respondents who had experience with online shopping. Data were collected through structured questionnaires and analyzed descriptively. The results indicate that female students dominate online shopping activities, with Shopee emerging as the most frequently used platform. The frequency of online shopping among students remains within a moderate range, while fashion products constitute the most commonly purchased items. Price affordability, discounts, ease of use, and consumer reviews are identified as the primary factors influencing purchasing decisions. Although most students express a relatively high level of trust and satisfaction with online shopping, experiences of disappointment due to product mismatch or quality issues are still common. These findings suggest that online shopping has become an integral part of students’ lifestyles, yet conscious control and rational consideration are necessary to prevent excessive consumptive behavior.
Analisis Kegiatan Bank dalam Penyaluran Kredit Bermasalah Studi Kasus Gagal Bayar Kredit di PT Bank Century Tbk George Muhammad Maulana Helmy Gozali; Jasmine Az-zahra; Naila Syafa AzZahra
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/87v1yd46

Abstract

This study analyzes banking activities in managing non-performing loans through a case study of credit default at PT Bank Century Tbk. The research focuses on examining credit distribution patterns, risk management practices, and legal as well as governance implications arising from problematic loans. The findings indicate that the accumulation of non-performing loans was driven by aggressive credit expansion, inadequate creditworthiness analysis, and weak post-disbursement supervision. Credit restructuring and collection efforts were implemented; however, these measures were largely ineffective due to the deteriorating financial condition of debtors. The failure to control credit risk not only affected the bank’s financial performance but also triggered legal disputes, governance issues, and a decline in public trust. The case of Bank Century highlights the importance of prudent lending policies, integrated risk management, and strong corporate governance in maintaining banking stability. This study contributes to the literature by providing an in-depth understanding of how weaknesses in credit management and oversight can lead to systemic banking problems and emphasizes the need for preventive rather than reactive approaches in handling non-performing loans.
Etika Syariah dan Tekanan Kinerja dalam Praktik Akuntansi: Analisis Ketegangan antara Nilai Normatif dan Realitas Organisasional Riandi saputra; Masyhuri, Masyhuri
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: 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/spbahq35

Abstract

This study examines the tension between Sharia ethics and performance pressure in accounting practices by analyzing the gap between normative values and organizational realities. Sharia accounting is conceptually grounded in ethical principles that emphasize integrity, accountability, and social responsibility beyond financial performance. However, organizational demands such as performance targets, efficiency pressures, and competitive environments often challenge the consistent application of these values. Using a qualitative conceptual approach, this study analyzes ethical standards, accounting regulations, and prior empirical studies related to Islamic accounting practices. The findings indicate that performance-oriented organizational structures tend to marginalize ethical considerations, placing accountants in moral dilemmas that affect professional judgment and reporting quality. The study also finds that effective alignment between Sharia ethics and organizational practices requires institutional commitment, ethical leadership, integrated accounting standards, and continuous ethical education for accounting professionals. This research contributes to the development of Islamic accounting literature by highlighting the importance of systemic and cultural approaches in bridging ethical ideals with practical constraints, ensuring that Sharia-based accounting remains relevant, credible, and sustainable in modern organizational environments.
Dampak Penerapan Akuntansi Forensik terhadap Pendeteksian Fraud Pengadaan Barang atau Jasa di Perwakilan BPKP Provinsi Jawa Timur Muhammad Nabil Fatwa; Maulana Ikhrom Ababil; Teguh Adi Priansyah
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: 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/mrt8za89

Abstract

This study examines the impact of forensic accounting implementation on fraud detection in the procurement of goods and services at the East Java Provincial Representative Office of the Financial and Development Supervisory Agency (BPKP). A qualitative case study approach was employed to obtain an in-depth understanding of forensic accounting practices within investigative audits. Data were collected through in-depth interviews with investigative auditors, direct observation of audit processes, and analysis of relevant audit documentation. The findings reveal that forensic accounting contributes significantly to enhancing fraud detection by strengthening investigative audits, utilizing data analytics, conducting comprehensive document reviews, and applying investigative procedures such as interviews and field verification. These practices enable auditors to identify red flags, detect collusive procurement patterns, and substantiate evidence of procurement irregularities more effectively. However, the effectiveness of forensic accounting implementation is constrained by limited forensic-certified human resources, suboptimal use of analytical tools, restricted access to integrated procurement data, and political sensitivity surrounding procurement cases. The study concludes that strengthening auditor competencies, improving analytical infrastructure, and integrating forensic accounting with procurement oversight mechanisms are essential to reinforce fraud detection and promote public sector accountability.
Urgensi Penguatan Independensi Auditor dalam Menghasilkan Laporan Keuangan Entitas Bisnis Yang Kredibel dan Akuntabel Syahriana, Syahriana; Nailah Airin Nur Fadillah; Masyhuri, Masyhuri
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: 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/keh6g989

Abstract

Auditor independence plays a crucial role in ensuring the quality and credibility of business entities’ financial statements. Numerous financial scandals have demonstrated that weak auditor independence can reduce the reliability of financial reporting and undermine public trust in the auditing profession. This study aims to analyze the urgency of strengthening auditor independence in producing credible and accountable financial statements. The research employs a descriptive qualitative approach through a literature review of auditing standards, professional regulations, and findings from previous studies. The results indicate that auditor independence is influenced by economic relationships with clients, audit tenure, managerial pressure, and the effectiveness of professional oversight. Strengthening auditor independence through restrictions on non-audit services, auditor rotation, the enhanced role of audit committees, and the enforcement of professional codes of ethics is shown to contribute to improved audit quality. This study affirms that auditor independence is a strategic element in supporting transparency, accountability, and the sustainability of business entities amid the growing complexity of the modern business environment
Pengaruh Kemudahan Aplikasi E-Commerce Terhadap Minat Belanja Masyarakat Esra Fania Silitonga; Steven I.S.M Marbun; Mhd. Fajar Nasution; Alintia Silitonga
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/4h721h14

Abstract

This study aims to analyze the effect of ease of use of e-commerce applications on public shopping interest. The research employs a quantitative descriptive approach with data collected through questionnaires distributed to 12 respondents dominated by individuals aged 17–20 years. The results indicate that ease of use plays a crucial role in shaping shopping interest in e-commerce platforms. Data show that 91.7% of respondents perceive e-commerce applications as easy to understand, while 100% of respondents state that these applications are very helpful in shopping activities. In addition, all respondents report ease in finding products and completing payment processes, each reaching 100%. These findings suggest that simple navigation, clear features, and efficient transaction systems contribute to positive shopping experiences. The dominance of Shopee usage (66.7%) compared to TikTok Shop (33.3%) further reflects consumer preference for platforms offering convenience and comfort. Overall, the study concludes that the ease of e-commerce applications significantly influences shopping interest by creating positive shopping experiences, increasing consumer confidence, and encouraging repeated use, particularly among young and digitally literate users.
Analisis Terhadap Peluang dan Strategi Pengembangan Ide Bisnis DIY Charm di Indonesia Mohammad Afrizal miradji; Bayu Adi; Tania Eka Sabrina; Ratu Aimartasia; Dwi Helena Yuliastari; Galang Trian Saputra; Abiansyah, Abiansyah
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: 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/m636wj50

Abstract

This study aims to analyze market opportunities and development strategies for the DIY Charm business idea in Indonesia. The growing interest in creative products that emphasize personalization and emotional value has created significant potential for DIY Charm to develop as part of the creative industry. This research employs a descriptive qualitative approach using literature review, observation, and strategic analysis through SWOT and Business Model Canvas frameworks. The findings indicate that DIY Charm benefits from strong market opportunities driven by consumer lifestyle trends, digital platform utilization, and the increasing role of UMKM in the national economy. Product differentiation, branding consistency, digital marketing strategies, and community engagement emerge as key factors in supporting business growth. The study highlights that a well-structured business model and adaptive strategy are essential for maintaining competitiveness and long-term sustainability. The results are expected to serve as a reference for entrepreneurs and stakeholders in developing creative business ideas that align with market dynamics in Indonesia.
Operasional Perbankan Berbasis Mobile Banking: Kemudahan, Keamanan, dan Tantangan Annura Nazwa; Rihan Rizky; Tierra Kresna
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: 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/nq7znc98

Abstract

Mobile banking has become a core component of modern banking operations, transforming conventional services into more accessible and efficient digital systems. This study examines mobile banking operations by focusing on three key aspects: convenience, security, and operational challenges. The findings indicate that ease of use plays a crucial role in encouraging customer adoption and increasing transaction frequency, as intuitive interfaces and real-time services enhance user satisfaction. Security emerges as a fundamental pillar in sustaining customer trust, supported by layered authentication systems and regulatory standards designed to mitigate cyber risks. However, the rapid growth of mobile banking also presents operational challenges, including system stability, disparities in digital literacy, human resource readiness, and the need to comply with evolving regulations. These challenges highlight the importance of adaptive operational management and continuous system improvement. Overall, the study concludes that successful mobile banking implementation requires not only technological innovation but also strong regulatory support, effective risk management, and ongoing customer education to ensure sustainable digital banking operations.
Peran Audit Siklus Ekuitas dalam Mencegah Manipulasi Laporan Keuangan pada Era Transformasi Digital Perusahaan Sari Rahayu; Muhammad Anugrah; Masyhuri, Masyhuri
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: 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/k80x0e81

Abstract

This study examines the role of equity cycle auditing in preventing financial statement manipulation amid corporate digital transformation. The increasing adoption of digital accounting systems and integrated financial technologies has enhanced efficiency while simultaneously introducing new risks related to data manipulation, system vulnerabilities, and governance challenges. Equity accounts represent owners’ interests and are therefore highly sensitive to misstatements, making effective auditing essential for ensuring financial reliability. This research adopts a descriptive qualitative approach by analyzing relevant literature, regulatory reports, and prior empirical studies to explore how equity cycle audits contribute to transparency, risk control, and fraud prevention. The findings indicate that equity cycle auditing strengthens financial statement reliability through substantive testing of equity transactions, evaluation of digital internal controls, and the use of audit technologies such as data analytics. Furthermore, effective equity audits support corporate governance by reducing moral hazard and reinforcing stakeholder trust. Despite challenges arising from technological complexity and human resource limitations, strategic audit strengthening, regulatory support, and continuous auditor competency development remain crucial to sustaining credible financial reporting in the digital era.
Analisis Penerapan Prosedur Audit Persedian dan Tantangan Auditor dalam Menilai Keandalan Data untuk Menimalisi Resiko Salah Persediaan pada Entitas Bisnis Angraini, Angraini; Muh. Awal; Masyuri, Masyuri
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: 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/gb3enq73

Abstract

This study aims to analyze the implementation of inventory audit procedures and the challenges faced by auditors in assessing the reliability of inventory data to minimize the risk of material misstatement in business entities. The research adopts a descriptive qualitative approach using documentation studies of audit reports, audit guidelines, and relevant academic literature. The findings indicate that inventory audit procedures, including physical stocktaking, vouching, evaluation of internal control systems, and the use of audit technology, play a crucial role in enhancing the reliability and accuracy of inventory data. However, auditors encounter various challenges, such as poor initial data quality, complex inventory systems, limited auditor competence, time constraints, and the impact of digital transformation. These challenges require auditors to apply risk-based audit planning, strengthen professional judgment, and continuously improve their technical and analytical skills. The study concludes that effective and consistent inventory audit procedures, supported by strong internal controls and adaptive audit strategies, are essential to reduce inventory misstatement risks and ensure the credibility of financial statements. This research contributes to the development of audit practices by emphasizing the importance of auditor adaptability in a dynamic business environment.

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