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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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Integrasi Teknologi Digital dalam Sistem Akuntansi untuk Meningkatkan Efisiensi dan Akurasi Data Madinatul Munawwarah; 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/t86pww15

Abstract

This study aims to analyze the integration of digital technology into accounting systems and its implications for improving the efficiency and accuracy of financial data. The method used is a conceptual qualitative approach based on a literature review, examining scientific journals, academic books, and relevant publications related to accounting digitization. The results of the analysis indicate that the integration of digital technologies such as cloud computing, artificial intelligence, and ERP systems can improve operational efficiency through the automation of real-time data recording, processing, and reporting. Digital technologies also contribute to enhancing data accuracy through automated validation mechanisms, data consolidation, and system-based error detection. The effectiveness of implementation is significantly influenced by infrastructure readiness, human resource competencies, and the organization’s ability to manage change. This study confirms that the relationship between digitization, efficiency, and accuracy is complex and non-linear. The integration of digital technologies must be understood as a continuous transformation process within modern accounting systems.
Analisis Optimalisasi Penggunaan Microsoft Excel dalam Sistem Accouting untuk Penyusunan Laporan Keuangan guna Mendukung Asumsi Going Concern Annisa, Annisa; 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/fc8qjv10

Abstract

This study aims to analyze the optimization of Microsoft Excel usage in accounting systems for the preparation of financial statements to support the going concern assumption. The method used is a qualitative approach based on a literature review, employing descriptive-interpretive analysis through thematic synthesis of relevant literature. The results of the study indicate that the optimization of Excel features such as logical functions, automatic calculations, and structured templates can enhance the efficiency, accuracy, and timeliness of financial statement preparation. The quality of the information produced contributes to the transparency and credibility of the reports used in assessing business continuity. Excel supports the analysis of financial indicators such as leverage and financial distress that influence the going concern opinion. The application of Excel still requires internal controls to minimize input errors. Excel serves as a strategic tool in improving the quality of financial reporting and supports a more systematic evaluation of business continuity in modern accounting practice.
Peran Digitalisasi Sistem Informasi Akuntansi dalam Meningkatkan Efisiensi Operasional Entitas Bisnis Anggun Suryani Hasmal; 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/kmcr5691

Abstract

This study aims to analyze the role of the digitization of Accounting Information Systems in improving the operational efficiency of business entities through a conceptual literature review approach. The method used is a literature review with a thematic-critical analysis of various relevant scientific literature in the fields of accounting and information systems. The results of the study indicate that the digitization of the AIS through automation, cloud computing, and real-time systems can improve operational efficiency by accelerating the flow of information, reducing recording errors, and lowering operational costs. Additionally, digital systems enhance the accuracy and transparency of financial reports, supporting more effective managerial decision-making. However, the implementation of digitalization still faces challenges such as data security, technological infrastructure limitations, and low human resource readiness. A synthesis of the literature indicates that the success of AIS digitalization is largely determined by the integration of technology and the organization’s overall readiness. Therefore, AIS digitalization is positioned as a strategic instrument in enhancing the efficiency and competitiveness of business entities in the era of digital transformation
Strategi Manajemen Pengembangan Tanaman Beluntas Sebagai Sumber Nutrisi Alami untuk Meningkatkan Nilai Ekonomi dan Daya Saing Allgis Ravanail; Yusril Nawawi; Via Sumelda; Rahmawati S. Busa; Nadiya Restu Fauziyah; Muhammad Taufik Azhar; Edgina Salsyabila Anindya; Bagas Yuzha Prayoga; Asep Kurniawan; Itto Turyandi
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/hmykp732

Abstract

This study aims to analyze management strategies for the development of beluntas as a natural source of nutrients to enhance economic value and competitiveness based on local resources. The study employs a non-empirical approach using a conceptual-qualitative method through a systematic literature review of scientific journals, policy documents, and academic publications related to herbal plants and strategic management. The analysis results indicate that beluntas contains flavonoids, phenolics, and antioxidants that hold potential for development as a value-added functional food commodity. Development barriers include low product innovation, weak managerial capacity, limited branding, and insufficient digital marketing. Strategies based on public education, product diversification, digital branding, and business partnerships are considered capable of enhancing the competitiveness of beluntas while supporting the strengthening of a biodiversity-based local economy.
Strategi Transformasi dan Pelestarian Burayot: Model Pengembangan Ekonomi Kreatif Berbasis Kearifan Lokal di Kabuyutan Garut Zahra Nursyafa; Zeni Amalia; Wildan Fauzi; Rival Maulan; M. Dimas Pradipta; Naila Aqila; Aprila Azzahra; Natasya Amanda; Nabila Priani; Wulansari, Wulansari; Itto Turyandi
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: 10.65310/669p8254

Abstract

This study aims to analyze strategies for the transformation and preservation of burayot as a model for creative economy development based on local wisdom in Kabuyutan Garut. The study employs a conceptual qualitative approach using a systematic literature review method through a synthesis of literature on the creative economy, cultural digitization, and gastronomic tourism. The results indicate that burayot holds potential as cultural capital that can be developed into a community-based creative economy without compromising its traditional authenticity. The threats of modernization, low artisan regeneration, and weak cultural documentation pose the main challenges to the sustainability of burayot. Relevant strategies include the digitization of cultural knowledge, strengthening the participation of the younger generation, digital promotion innovations, and the development of community-based gastronomic tourism to simultaneously strengthen the sustainability of local culture and the local economy.
Analisis Implementasi Pencatatan Keuangan Sederhana dalam Mendukung Digitalisasi UMKM Lokal Febri Andany; 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: 10.65310/6cw4dn53

Abstract

Micro, small, and medium enterprises (MSMEs) play a strategic role in strengthening local economic resilience, employment generation, and community welfare. This study aims to analyze the implementation of simple financial recording in supporting the digitalization of local MSMEs through a non-empirical approach using library research methods. Data were obtained from scientific articles, proceedings, and recent academic publications related to financial recording, digital accounting, MSME digitalization, and financial literacy. The findings indicate that simple financial recording serves as a fundamental administrative framework that facilitates digital transformation within MSMEs. Implementation effectiveness remains influenced by digital literacy, human resource readiness, organizational adaptability, infrastructure availability, and continuous mentoring support. The study highlights that integrating financial recording with digital technology contributes significantly to MSME sustainability, governance strengthening, and long-term competitive capacity within the evolving digital economy.
Tantangan dan Peluang Penerapan Teknologi Digital dalam Pengelolaan Biaya Operasional Usaha Jasa: Sebuah Tinjauan Pustaka Nur Aznisyah; 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/y9ghce39

Abstract

This study examines the challenges and opportunities associated with the implementation of digital technology in managing operational costs within service-based businesses through a qualitative library research approach. The findings indicate that digitalization has transformed operational management into integrated, data-driven, and real-time systems that support efficiency and organizational adaptability. Several barriers affecting implementation include limited digital literacy, organizational resistance, inadequate technological infrastructure, fragmented information systems, cybersecurity risks, and high initial investment costs. Digital technology also creates strategic opportunities through business process automation, integration of operational systems, real-time cost control, digital payment systems, and productivity enhancement, contributing to sustainable competitive advantage in the digital economy era.
Peran Teknologi Digital dalam Membangun Model Bisnis Berkelanjutan Pada Umkm di Era Digital Karina Kamista; 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: 10.65310/1ava0r78

Abstract

This study examines the role of digital technology in developing sustainable business models for Micro, Small, and Medium Enterprises (MSMEs) in the digital era through a qualitative literature review approach. The analysis synthesizes multidisciplinary perspectives from digital economy and strategic management studies to identify the implications of digital transformation for MSME sustainability. The findings indicate that digital technologies contribute to operational efficiency, business adaptability, market responsiveness, and long-term competitiveness through the integration of digital platforms and data-driven business processes. The study concludes that digital technology functions as a strategic foundation for constructing adaptive, innovative, and sustainable MSME business models in the contemporary digital economy.
Inovasi Teknologi Digital Dalam Akuntansi: Analisis Kritis Atas Peluang, Tantangan, dan Risiko Bagi Organisasi Reski Aulia Putri; 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/tw0mwy37

Abstract

This study critically examines digital technology innovation in accounting through a qualitative library research approach. The analysis focuses on the transformation of accounting information systems, digital governance risks, and the reconstruction of accountant competencies within contemporary organizations. Relevant literature concerning artificial intelligence, cloud accounting, big data analytics, blockchain, and Enterprise Resource Planning was systematically reviewed to identify conceptual patterns and emerging organizational challenges in digital accounting practices. The findings indicate that digital transformation strengthens data integration, reporting responsiveness, and strategic decision-making capacity within organizations. However, the expansion of digital accounting systems also generates cybersecurity vulnerabilities, ethical dilemmas, internal control complexity, and organizational dependence on technology-driven infrastructures. The study further reveals that sustainable digital transformation requires adaptive human resources, technological literacy, and resilient governance mechanisms capable of balancing innovation with accountability.
Implementasi Digital Technologies dalam Sistem Akuntansi UMKM: Penguatan Efisiensi Operasional dan Akuntabilitas Keuangan Anisa, Anisa; 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/zvcmqn76

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the Indonesian economy, yet weaknesses in accounting systems continue to hinder financial management quality and business sustainability. This study analyzes the role of digital technologies in improving the efficiency and transparency of accounting systems within MSMEs through a non-empirical library research approach. The findings indicate that digital technologies, including cloud accounting, mobile accounting applications, digital payment integration, and blockchain-based accounting systems, contribute significantly to improving financial data accuracy, accountability, auditability, and governance quality in MSMEs. However, implementation remains constrained by limited digital literacy, inadequate infrastructure, cybersecurity risks, organizational resistance, and uneven technological readiness. Sustainable digital accounting transformation requires collaborative governance and continuous institutional support to develop resilient MSME financial ecosystems.

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