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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 125 Documents
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Pengaruh Profitabilitas, Leverage, dan Tax Avoidance terhadap Nilai Perusahaan pada Perusahaan Perkebunan Kelapa Sawit di BEI (2020–2024) Shaprilia Paramitha Sirait; Timbul Hamonangan Simanjuntak; Rutman Lumbantoruan
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/xhnxf006

Abstract

This study aims to examine the causal relationship between profitability, leverage, and tax avoidance on firm value in the palm oil plantation subsector listed on the Indonesia Stock Exchange during the 2020–2024 period. The research employs a quantitative empirical approach using panel data regression to capture both cross-sectional and time-series dynamics. The results indicate that profitability does not have a significant effect on firm value, suggesting that increased earnings are not necessarily perceived positively by the market without operational efficiency and earnings quality. In contrast, leverage shows a significant positive effect, implying that optimal debt utilization serves as a positive signal for investors regarding firm growth and expansion potential. Tax avoidance is found to have no significant impact on firm value, indicating that tax strategies are not a primary consideration for market valuation in this context. These findings highlight the importance of integrated financial decision-making in enhancing firm value.
Analisis Penggunaan Microsoft Excel dalam Penyusunan Laporan Keuangan pada Sistem Akuntansi Digital Nur Aliyah Rahma Saleh; 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/d6x5rg24

Abstract

This study examines the use of Microsoft Excel in the preparation of financial statements within the context of digital accounting systems through a qualitative non-empirical approach based on library research. The findings indicate that Microsoft Excel remains a widely utilized tool due to its flexibility, accessibility, and adaptability in supporting structured financial recording and reporting processes. However, its role extends beyond operational functionality, serving as a transitional platform that facilitates digital accounting adoption, particularly for entities with limited technological capacity. Despite these advantages, limitations related to system integration, internal control, scalability, and automation constrain its effectiveness in more complex environments. This research contributes conceptually by positioning Excel not as a replacement for accounting software, but as a strategic component within sustainable digital transformation frameworks.
Model Peningkatan Customer Loyalty Melalui Customer Satisfaction, Product Innovation dan Selling Experience Fernandy Setiawan
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: 10.65310/8dk7kx27

Abstract

This study aims to analyze the influence of product innovation and selling experience on customer loyalty, with customer satisfaction serving as a mediating variable, among consumers of coffee-related SMEs in Semarang City. The study was motivated by the intense competition in the coffee shop industry, which requires business owners to maintain customer loyalty through product innovation and superior purchasing experiences. The research employed a quantitative approach, specifically explanatory research. Data were collected via a Likert-scale questionnaire and analyzed using Structural Equation Modeling based on Partial Least Squares. The results indicate that product innovation and selling experience have a positive and significant effect on customer satisfaction. Customer satisfaction was also found to have a positive and significant effect on customer loyalty. Product innovation and selling experience also have a direct effect on customer loyalty.  
Peran Transformasi Digital dalam Meningkatkan Efisiensi Kerja, Kualitas Akuntansi, dan Audit Internal: Systematic Literature Review Jawziyah Khaerullah; 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/a4xfnz23

Abstract

This study aims to analyze the role of digital transformation in enhancing work efficiency, accounting quality, and internal audit effectiveness through a Systematic Literature Review (SLR) approach. The study adopts a non-empirical design by synthesizing conceptual and empirical findings from reputable international databases, following the PRISMA protocol to ensure transparency and methodological rigor. The results indicate that digital transformation, driven by technologies such as artificial intelligence, big data analytics, cloud computing, and blockchain, significantly improves operational efficiency while strengthening accounting quality through greater accuracy, transparency, and timeliness of financial reporting, alongside the evolution of internal audit into a more strategic and data-driven function. The findings also reveal an interconnected relationship among these dimensions, contributing to overall organizational performance and supporting sustainable outcomes in the digital era.
Analisis Dampak Transformasi Digital Terhdap Profesi Akuntansi: Perspektif Peran Strategis Akuntan Dan Adaptasi Teknologi Samihah Ulvah; 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: 10.65310/32tk1j02

Abstract

Digital transformation has fundamentally reshaped the accounting profession by integrating advanced technologies such as artificial intelligence, big data analytics, cloud computing, and robotic process automation into financial processes. This study analyzes the impact of digital transformation on the accounting profession, focusing on the evolution of accountants’ strategic roles and required technological adaptation through a qualitative, non-empirical systematic literature review. The results indicate that digital transformation enhances efficiency, accuracy, and real-time reporting while shifting accountants’ roles from transactional record keepers to strategic advisors and data analysts. However, this transformation introduces multidimensional challenges, including digital skill gaps, resistance to change, cybersecurity risks, and ethical concerns related to algorithmic bias and data governance. The findings highlight that successful digital transformation depends on the integration of technological capabilities, professional competencies, and adaptive regulatory frameworks.
Analisis Penerapan Sistem Informasi Akuntansi Berbasis Komputer Menggunakan Microsoft Excel Terhadap Efektivitas Pengendalian Internal Sistem Penjualan Eva Arifah; 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/vsaab002

Abstract

This study aims to analyze the implementation of computer-based accounting information systems using Microsoft Excel and its impact on the effectiveness of internal control in sales systems. The research adopts a non-empirical approach using a Systematic Literature Review (SLR) method to synthesize findings from relevant academic sources. The analysis reveals that Microsoft Excel improves the structure, accuracy, and timeliness of transaction recording, thereby supporting more reliable financial information for managerial decision-making. However, the flexibility of spreadsheet-based systems introduces inherent risks, including input errors, data manipulation, and limited audit trails, which may weaken control effectiveness if not properly managed. The findings indicate that the successful implementation of such systems depends on technological utilization, organizational governance, standardized system design, and user competency, while also contributing to a conceptual framework that emphasizes alignment between technology, internal control, and organizational capacity in achieving sustainable sales system management.
Pengaruh Kualitas Produk, Fear Of Missing Out (Fomo), Social  Influence, Digital Marketing, Event Marketing Terhadap  Keputusan Pembelian Jersey Sepak Bola Tim Nasional Indonesia (ERSPO) Ivan Maulana; Endika Perdana
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/x5032c50

Abstract

This study examines the causal relationships between product quality, fear of missing out (FOMO), social influence, digital marketing, and event marketing on purchasing decisions for the Indonesian National Team jersey produced by Erspo. Employing a quantitative explanatory design, data were collected from 238 respondents in the Jabodetabek area using purposive sampling and analyzed through SEM-PLS with SmartPLS 4.0. The findings reveal that product quality, FOMO, and social influence significantly and positively influence purchasing decisions, while digital marketing and event marketing demonstrate negative and non-significant effects. The model explains a moderate proportion of variance in purchasing decisions, indicating that consumer behavior is shaped by an interplay of symbolic, psychological, and social mechanisms. Social influence emerges as the most dominant factor, reflecting the role of collective identity and peer validation in shaping consumption patterns.  
Tinjauan Sistem Informasi Akuntansi dalam Meningkatkan Kinerja Organisasi dan Meminaliris Eror Isma Dina; 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/e51m8f70

Abstract

This study examines the role of accounting information systems in enhancing organizational performance and minimizing errors through a conceptual-critical approach based on a systematic literature review. The analysis integrates perspectives of accounting information systems as socio-technical systems and internal control frameworks to explore mechanisms linking system quality, organizational processes, and error reduction. The findings indicate that accounting information systems improve decision-making quality by providing accurate, timely, and relevant information, while strengthening internal control through preventive and detective mechanisms such as validation procedures, audit trails, and access control. The effectiveness of these systems is influenced by the alignment between technological infrastructure, user competence, and organizational context. The study also highlights that errors originate not only from human factors but also from system design limitations, requiring integrated control strategies. This study provides a conceptual foundation for future empirical research on multidimensional system effectiveness.
Kajian Audit Report Lag Ditinjau dari Ukuran KAP dan Ukuran Perusahaan Subsektor Pertambangan Batu Bara Amelia Kartika; Cindy Aryani Putri; Seniman Hati Zebua; Nasirwan, Nasirwan; Nabila Tijani Tharifah
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/xhbbnv76

Abstract

This study examines audit report lag from the perspective of audit firm size and company size within the coal mining subsector listed on the Indonesia Stock Exchange. The research adopts a qualitative, non-empirical approach based on a systematic literature review, integrating conceptual and empirical insights to explain the determinants of audit timeliness. The findings indicate that audit firm size plays a critical role in shaping audit efficiency, where larger audit firms are associated with higher audit quality, stronger resources, and more structured methodologies that contribute to shorter audit completion periods. On the firm side, company size reflects both organizational capacity and operational complexity, creating a dual effect on audit report lag. While larger firms benefit from more sophisticated internal control systems and reporting readiness, they also face higher complexity that may extend audit procedures. The interaction between auditor characteristics and firm attributes produces a dynamic and context-dependent pattern of audit report lag.  
Analisis Penerapan Sistem Informasi Akuntansi Berbasis Digitalisasi Dalam Meningkatkan Efisiensi Operasional Perusahaan Febriyanti, Febriyanti; 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/h0702289

Abstract

This study examines the implementation of digital-based accounting information systems in enhancing operational efficiency within organizations through a conceptual-critical approach grounded in a systematic literature review. The analysis integrates findings from recent academic studies to explore how digital transformation reshapes accounting processes, organizational readiness, and efficiency outcomes. The results indicate that the effectiveness of digital accounting systems is not solely determined by technological adoption but is significantly influenced by mediating mechanisms such as process transformation, information quality, and processing speed. The study identifies key determinants, including digital literacy, organizational capability, and managerial support, as critical enablers of successful implementation, while also highlighting structural constraints such as system complexity and resistance to change.

Page 11 of 13 | Total Record : 125

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