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
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 125 Documents
 8   9   10   11   12 
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.
Pengaruh Efikasi Diri, Kepuasan Kerja, dan Lingkungan Kerja Non Fisik Terhadap Kinerja Karyawan PT Indopack Mandiri Sukses Inna Nisawati Mardiani; Sinta Eka Sari
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/mdet9p60

Abstract

This study examines the influence of self-efficacy, job satisfaction, and non-physical work environment on employee performance at PT Indopack Mandiri Sukses using a quantitative explanatory approach. The research adopts a census sampling technique involving 57 employees, with data collected through structured questionnaires and analyzed using multiple linear regression. The findings indicate that self-efficacy has a positive and significant effect on employee performance by enhancing individual confidence in task completion. Job satisfaction also demonstrates a significant contribution by reflecting employees’ positive emotional evaluation toward their work, which supports consistent performance outcomes. Furthermore, the non-physical work environment emerges as the most dominant factor influencing performance, particularly through interpersonal relationships, effective communication, and organizational support. These results highlight the importance of integrating psychological and organizational environm.  
Pengaruh Pengembangan Strategi Marketing Terhadap Peningkatan Brand Awareness Pada Coffee Shop Era Cafe Rendy Permana; Melyona Zenia Rabbil; Niken Sandora
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/ad2nea09

Abstract

This study examines the effect of marketing strategy development on brand awareness improvement at Era Cafe using a quantitative empirical approach within a descriptive-causal framework. Data were collected from consumers who interacted with the café through direct visits and digital platforms, employing structured questionnaires and supported by secondary data from social media activities. The findings indicate that the development of marketing strategies, particularly through product innovation, digital content consistency, and promotional attractiveness, plays a significant role in strengthening brand awareness. Furthermore, the results reveal that the impact extends beyond cognitive recognition toward behavioral outcomes, including customer loyalty, revisit intention, advocacy, and purchase decisions. This demonstrates that effective marketing strategies contribute not only to brand positioning but also to sustained consumer engagement and long-term business performance. These findings provide practical implications for business actors in designing strategic marketing initiatives that are both impactful and sustainable.  
Pengaruh Rasio Keuangan dan Earning per Share terhadap Harga Saham Perusahaan Sektor Finansial di Bursa Efek Indonesia Periode 2021–2023 Ellynawati Ellynawati; Tuti Achyani; David Chandrawan; Anna Fajarwaty; Ayu Ambarwati; Shakira Sitirouloh Tuanaya
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/v89k6g04

Abstract

This study examines the effect of financial ratios and earnings per share on stock prices of financial sector companies listed on the Indonesia Stock Exchange during 2021–2023. Using a quantitative explanatory design with panel data regression, the sample consists of firms selected through purposive sampling based on data completeness and consistency. The independent variables include return on assets, return on equity, net profit margin, and earnings per share, while stock price is measured by annual closing price. The results indicate that earnings per share demonstrates the strongest and most consistent positive influence on stock prices, while profitability ratios show varying levels of significance across models. Simultaneous testing confirms that all variables jointly affect stock prices, and model evaluation suggests that the fixed effect specification provides the best fit with satisfactory explanatory power. These findings support signaling theory and fundamental analysis, emphasizing the importance of financial performance indicators in investor decision making.  
Problematika Hukum PayLater dalam Perspektif Fikih Muamalah: Antara Akad Qardh dan Riba Maximiliania Krismarmitra Brahman; Amelia Nabila Pramesthi; Fadhil Pratama Aryon; Nabila Sanina
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: 10.65310/58n63p83

Abstract

This study examines the legal problems of PayLater within the framework of Islamic commercial jurisprudence, focusing on the tension between qardh-based structures and the prohibition of riba. Employing a normative-conceptual approach with critical legal analysis, the research evaluates the contractual construction, operational mechanisms, and compliance of PayLater practices with Islamic economic principles. The findings indicate that although PayLater is often presented as a deferred payment system linked to sale transactions, its practical implementation frequently reflects a loan-based structure accompanied by additional charges, thereby falling into the category of riba. From a maqashid al-shariah perspective, such practices pose risks to wealth protection due to the potential accumulation of disproportionate financial burdens. Nevertheless, the study identifies the possibility of reconstructing PayLater into a Sharia-compliant model through appropriate contractual frameworks and transparent profit mechanisms, contributing to the development of ethically aligned financial technology systems.  
Analisis Risiko Human Error dalam Penggunaan Microsoft Excel dan Dampaknya terhadap Kualitas Laporan Keuangan Elis Oktaviani; Masyhuri Masyhuri
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: 10.65310/05g9sr46

Abstract

This study aims to develop a conceptual framework for analyzing the risk of human error in the use of Microsoft Excel and its implications for the quality of financial reporting. The research adopts a non-empirical qualitative approach using a descriptive-conceptual design based on a systematic synthesis of relevant literature in accounting information systems, internal control, and financial reporting quality. The analysis identifies that human error arises from the interaction between user limitations, system design deficiencies, and the absence of automated validation mechanisms within spreadsheet-based environments. These errors manifest in various operational forms and lead to significant distortions in the accuracy, reliability, and relevance of financial information. The study further highlights that reliance on Excel as a primary accounting tool increases exposure to risk due to its dependence on manual processes and individual competencies. The findings contribute to the theoretical development of risk management in accounting systems and offer practical implications for improving financial reporting quality through system transformation.
Eksplorasi Peran Robotic Process Automation (RPA) Dalam Akselerasi Efisiensi Akuntansi Sukmawati Sukmawati; Masyhuri Masyhuri
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: 10.65310/35stkv12

Abstract

The digital transformation of accounting has intensified the need for efficiency, accuracy, and adaptability in financial processes. This study aims to explore the role of Robotic Process Automation (RPA) in accelerating accounting efficiency through a qualitative, non-empirical approach based on a systematic literature review. The analysis synthesizes findings from relevant academic sources to construct a conceptual understanding of how RPA contributes to operational performance and information quality. The results indicate that RPA enhances efficiency by automating rule-based processes, improving data consistency, and reducing operational variability. Furthermore, the implementation of RPA enables a shift in professional focus from routine administrative tasks to analytical and strategic functions, thereby increasing the value contribution of accounting practices. The study also highlights that the success of RPA adoption is contingent upon organizational readiness, including governance structures, technological integration, and human capital capabilities. These findings suggest that RPA serves as a strategic enabler of sustainable efficiency in accounting.  

Page 10 of 13 | Total Record : 125

 8   9   10   11   12 

Filter by Year

2025 2026


Reset
Filter By Issues
All Issue Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement Vol. 1 No. 3 (2026): March: Ascendia: Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: Ascendia: Journal of Economic and Business Advancement Vol. 1 No. 1 (2025): September: Ascendia: Journal of Economic and Business Advancement