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Ascendia: Journal of Economic and Business Advancement
Published by CV SCRIPTA INTELEKTUAL MANDIRI
ISSN : 31108229     EISSN : 31106994     DOI : 10.65310
Core Subject : Economy,
Economics, Econometrics & Finance
Ascendia: Journal of Economic and Business Advancement is a peer-reviewed academic journal dedicated to the dissemination of high-quality research in economics, management, accounting, and business. The journal provides an open platform for researchers, scholars, practitioners, and academics to publish original empirical studies, theoretical analyses, and applied research that contribute to economic development and business innovation. Ascendia welcomes manuscripts on a wide range of topics, including economic policy, financial management, entrepreneurship, organizational behavior, business strategy, marketing, and sustainable economic growth. All submissions undergo a rigorous double-blind peer-review process to ensure scholarly integrity, originality, and academic excellence. Published quarterly in March, June, September, and December, Ascendia aims to foster intellectual exchange and promote forward-looking insights that drive progress in economic and business disciplines at both national and international levels.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 94 Documents
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Manipulasi Laporan Keuangan dalam Perspektif Etika dan Tanggung Jawab Sosial Perusahaan: Tinjuan Sistematis Literatur Muhammad Farsya Firdaus; Rani Anggeraeni; Neli Junira; Muhammad Fariz Azkia
Journal of Economic and Business Advancement Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/m1ssc325

Abstract

This study aims to analyze the conceptual relationship between financial statement manipulation, business ethics, and corporate social responsibility through a Systematic Literature Review approach. This study is motivated by increasing demands for corporate transparency and accountability amid global economic dynamics that place financial reporting integrity as the basis for organizational legitimacy. The research is non-empirical, analyzing twelve scientific articles systematically selected from academic databases based on thematic relevance and study quality. The analysis was conducted using descriptive-qualitative synthesis through thematic categorization and cross-study comparison to identify patterns of relationships between variables. The results of the study indicate that financial statement manipulation is related to weak internalization of organizational ethics and market legitimacy pressures. Business ethics acts as a normative mechanism that strengthens reporting integrity, while corporate social responsibility functions as a reputational control that can suppress or cover up opportunistic management practices
Efek Carbon Emissions Disclosure, Kinerja Lingkungan, Investment Opportunity Set, Profitabilitas & Ukuran Perusahaan terhadap Nilai Perusahaan (Studi pada Perusahaan Sektor Energi yang Terdaftar BEI 2020-2024) Bonaventura Butar Butar
Journal of Economic and Business Advancement Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/mmv0gw84

Abstract

This study examines the effect of Carbon Emission Disclosure (CED), environmental performance, Investment Opportunity Set (IOS), profitability, and firm size on firm value in energy sector companies. The research aims to provide academic insights and practical implications for investors, regulators, and companies in enhancing sustainability practices. A quantitative approach with purposive sampling was employed using data from annual reports, sustainability reports, and official publications of energy companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Firm value serves as the dependent variable, while CED, environmental performance, IOS, profitability, and firm size act as independent variables. Based on predetermined criteria, including sustainability reporting, carbon emission disclosure, financial data completeness, and PROPER participation, 138 observations were analyzed. The findings reveal that Carbon Emission Disclosure, environmental performance, and profitability positively and significantly influence firm value.
Pengaruh Cyberloafing dan Stress Kerja terhadap Kinerja Karyawan Pada Karyawan Bank Di Kota Palembang Sheren Felicia; Lienny Cia; Alnov Martin
Journal of Economic and Business Advancement Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/ze7tkg49

Abstract

This study examines the influence of cyberloafing and job stress on employee performance among bank employees in Palembang City. The research adopts a quantitative empirical approach using a survey method to test causal relationships among variables based on numerical data obtained from respondents. Data were collected through an online questionnaire distributed to bank employees who met predetermined purposive sampling criteria. The analysis employed multiple linear regression supported by classical assumption testing, partial significance testing (t-test), simultaneous testing (F-test), and coefficient of determination analysis. The results reveal that cyberloafing has a positive and significant effect on employee performance. Conversely, job stress demonstrates a negative and significant influence on employee performance, suggesting that excessive work pressure reduces productivity and overall task effectiveness. These findings highlight the importance of balanced digital behavior management and effective stress management strategies in enhancing employee performance within technology-driven organizational environments.
Keberlanjutan Perbankan Islam dalam Sistem Perbankan Ganda: Analisis Kerangka Regulasi, Stabilitas Keuangan, dan Kapasitas Kelembagaan Zainul Arif
Journal of Economic and Business Advancement Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/nq1x9s47

Abstract

This study examines the sustainability of Islamic banking within a dual banking system by evaluating the interaction between regulatory frameworks, financial stability dynamics, and institutional capacity in the development of the Islamic financial industry. The research adopts a non-empirical approach using normative–analytical methods supported by secondary financial data analysis to assess the effectiveness of legal and institutional structures governing Islamic banking. The findings indicate that the regulatory framework provides a formal legal foundation for Islamic banking operations, yet structural asymmetries in market share and institutional capacity continue to influence its competitive position. The study highlights that the long-term viability of Islamic banking depends on coherent regulatory policies, strengthened institutional governance, and strategic integration within the national financial system.

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