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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 152 Documents
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Sistem Pencatatan Akuntansi UMKM: Analisis Komparatif antara Metode Manual dan Digitalisasi Keuangan Noor zulaika; Masyuri, Masyuri
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/c4cfr571

Abstract

This study examines the comparative characteristics of manual accounting records and digitalized accounting systems in the preparation of financial statements for Micro, Small, and Medium Enterprises through a non empirical library research approach. The analysis was conducted by synthesizing academic literature and previous findings related to accounting digitalization, financial reporting quality, and financial management practices within MSMEs. The findings indicate that digital accounting systems demonstrate stronger capabilities in improving administrative efficiency, consistency of financial information, reporting transparency, and compliance with financial accounting standards. Manual recording systems remain widely utilized because of their operational simplicity, lower initial implementation costs, and accessibility for business actors with limited technological competence. The study also identifies major obstacles in the adoption of digital accounting, including low digital literacy, technological adaptation barriers, infrastructure limitations, and concerns regarding data security.
Optimalisasi Sistem Informasi Akuntansi dalam Pengelolaan Penerimaan Kas: Upaya Pencegahan Fraud pada Usaha Kecil Firayanti, Firayanti; Masyuri, Masyuri
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/f9qp0032

Abstract

This study examines the optimization of accounting information systems in cash receipt management within small businesses as a strategic approach to preventing fraud risk and strengthening financial governance. The research employed a non empirical library research method using a descriptive interpretative approach through the analysis of academic literature related to accounting information systems, internal control, cash management, and fraud risk mitigation. The findings indicate that the optimization of accounting information systems contributes significantly to improving transparency, accountability, transaction monitoring, and the effectiveness of internal control mechanisms in cash receipt activities. Weak segregation of duties, inadequate documentation, limited supervision, and manual recording systems were identified as major factors increasing fraud vulnerability in small businesses. The integration of standard operating procedures and COSO based internal control frameworks strengthens sustainable fraud prevention practices and supports long term financial governance in small business environments.
Disrupsi Teknologi dalam Akuntansi: Antara Automasi, Efisiensi, dan Redefinisi Profesi Akuntan Atika Syahra; 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/et190056

Abstract

Technological disruption has transformed the accounting landscape through the integration of artificial intelligence, robotic process automation, cloud accounting, and big data analytics that reshape organizational processes and professional structures. This study examines how technological transformation reconstructs accounting practices, operational efficiency, and the professional identity of accountants within the digital economy. The research employed a qualitative non empirical approach based on library research through the synthesis of academic literature related to digital accounting transformation. The findings indicate that automation improves efficiency, reporting accuracy, and integrated control systems while simultaneously generating risks associated with cybersecurity and ethical governance. The study concludes that the sustainability of the accounting profession increasingly depends on adaptive competencies, technological literacy, and multidisciplinary capabilities aligned with the dynamics of Society 5.0.
Peran Akuntansi Digital dalam Meningkatkan Ketepatan, Transparansi dan Efisiensi Laporan Keuangan pada UMKM Nurvadillah, Nurvadillah; 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/dm854q52

Abstract

This study examines the role of digital accounting in improving the accuracy, transparency, and efficiency of financial reporting within Micro, Small, and Medium Enterprises in the digital economy era. The research employed a qualitative non empirical approach based on library research through the synthesis of academic literature related to accounting digitalization, financial governance, and technological transformation in MSMEs. The findings indicate that digital accounting strengthens financial reporting quality through integrated accounting information systems, improved auditability, and more adaptive financial monitoring mechanisms. The study also identifies several structural challenges, including limited digital literacy, technological infrastructure constraints, organizational resistance, and unequal human resource readiness among MSMEs. These findings demonstrate that the sustainability of digital accounting transformation depends on technological adoption, institutional readiness, and continuous capacity development in strengthening financial governance and business sustainability.
Digitalisasi Akuntansi: Inovasi Teknologi dalam Mendorong Transparansi dan Akuntabilitas Nur Afifah Syam; Mahsyuri, Mahsyuri
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: 10.65310/6yz13k82

Abstract

This article examines the transformation of accounting systems through digital technologies and their implications for transparency and organizational accountability. The study employs a qualitative library research approach supported by descriptive analytical and critical literature synthesis methods. The analysis integrates scholarly discussions on artificial intelligence, blockchain, big data, cloud accounting, and digital governance within contemporary financial reporting practices. The literature indicates that digital accounting systems reconstruct financial information processing through automated verification, real time reporting, integrated audit trails, and broader data accessibility. These mechanisms contribute to reducing information asymmetry and improving stakeholder trust in financial disclosures. The study also identifies several challenges, including cybersecurity risks, regulatory limitations, and insufficient digital competencies among accounting professionals. The findings emphasize the importance of regulatory harmonization and technology based internal control systems across rapidly evolving organizational environments.
Pengaruh Self-Reward dan Gaya Hidup terhadap Perilaku Konsumtif Mahasiswa dengan Kontrol Diri sebagai Variabel Moderasi Maurheen Queena Hamada; Hwihanus Hwihanus
Journal of Economic and Business Advancement Vol. 2 No. 1 (2026): : September: 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/er6qg341

Abstract

This empirical study investigates the influence of self-reward and lifestyle on the consumptive behavior of university students, incorporating self-control as a moderating variable. Utilizing an explanatory quantitative approach, data were gathered from one hundred active undergraduate students in Malang through structured questionnaires and analyzed using moderated regression analysis. The findings reveal that both self-reward and lifestyle exert a positive and significant effect on student consumptive behavior, driven largely by digital marketing exposure and social conformity. Furthermore, self-control acts as a pure moderator that significantly mitigates the positive relationship between these predictors and consumptive habits. These results highlight that strengthening students internal regulatory mechanisms is crucial for mitigating excessive spending tendencies and fostering sustainable financial management in higher education
Analisis SWOT Penerapan Digitalisasi untuk Meningkatkan Daya Saing pada Bank Sumut Cabang Syariah Padangsidimpuan Hamdatun Hakimah; Rosnani Siregar; Nando Farizal
Journal of Economic and Business Advancement Vol. 2 No. 1 (2026): : September: 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/r24v6b95

Abstract

Digital transformation has encouraged Islamic banks to improve service quality and strengthen competitiveness through technology-based innovation. This study aims to analyze the strengths, weaknesses, opportunities, and threats of digitalization implementation at Bank Sumut Sharia Branch Padangsidimpuan. A qualitative descriptive case study was employed using primary data collected through observations, structured interviews, and documentation involving four employees and fifteen digital banking customers selected through purposive sampling. Data were analyzed through data reduction, data display, conclusion drawing, and SWOT analysis supported by IFAS and EFAS. The findings indicate that digitalization enhances transaction convenience, service efficiency, information transparency, and sharia-based digital services. Key weaknesses include the absence of online account opening, limited digital literacy, and technical system constraints. Opportunities arise from growing smartphone adoption and digital banking acceptance, while cybersecurity risks, digital fraud, and competition remain major threats. This study provides an empirical SWOT-based evaluation of digitalization strategies and offers practical recommendations for strengthening the competitiveness of regional Islamic banks.  
Akuntabilitas Tata Kelola Keuangan Berbasis Kearifan Lokal pada Tradisi Tari Alusu Warisan Budaya Bugis Bone Wahyu Ardiman; Efa Fadillah; Muhammad Yamin; Imma Imma; Nurhikmah Nurhikmah
Journal of Economic and Business Advancement Vol. 2 No. 1 (2026): : September: 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/gs3cmc80

Abstract

Alusu Dance is a cultural heritage of the Bugis Bone community that functions not only as a ceremonial welcoming dance but also as a representation of local cultural values and social practices. This study aims to explore the cultural values embedded in Alusu Dance and analyze its financial governance traditions as a form of cultural accounting. Using a qualitative descriptive approach, data were collected through observation, in-depth interviews, documentation, and literature studies, then analyzed through data reduction, data presentation, and conclusion drawing with source triangulation. The findings reveal that Alusu Dance reflects values of sipakatau, sipakalebbi, sipakainge’, courtesy, responsibility, solidarity, and cultural preservation. These values are manifested through dance movements, costumes, performance arrangements, and community interactions during cultural events. Financial governance practices are implemented through budgeting, fund allocation, simple financial recording, and accountability based on trust, transparency, and responsibility. These findings demonstrate that local wisdom-based financial governance contributes to sustaining Bugis Bone’s cultural heritage.
Pengaruh Gaya Kepemimpinan Terhadap Kinerja Karyawan Gina Diliyanti; Futri Nur Holizah; Hepi Darojatun; Sigit Adji Muliyana; Arvila Salsabil Aulia; Roki Sabirin; Salman Alfarisi
Journal of Economic and Business Advancement Vol. 2 No. 1 (2026): : September: 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/v6fssk81

Abstract

Employee performance is a key determinant of organizational productivity and competitiveness, with leadership style recognized as one of the most influential factors affecting work outcomes. This study aims to examine the effect of leadership style on employee performance using a quantitative approach with a causal associative design. Primary data were collected through structured questionnaires employing a five-point Likert scale and analyzed using IBM SPSS. The analytical procedures included validity and reliability tests, classical assumption tests, simple linear regression, partial t-test, and the coefficient of determination (R²). The findings reveal that leadership style has a positive and significant effect on employee performance, indicating that effective communication, participative decision-making, motivation, and appropriate delegation contribute to improved work quality, timeliness, and collaboration. Leadership style explains 45.8% of the variation in employee performance, while the remaining variation is influenced by other organizational factors. These findings provide empirical evidence supporting the strategic role of effective leadership in enhancing organizational performance and human resource management.
Tari Pajoge dan Nilainya dalam Perspektif Akuntansi Budaya Bugis Bone Akbar Aprian. H; Rohana Rohana; Muhammad Yamin; Ulfa Sari; Ganim Mohammed Mosa Mohammed; Eslam Amir Mohammed
Journal of Economic and Business Advancement Vol. 2 No. 1 (2026): : September: 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/rk08e461

Abstract

This study examines the character and cultural meaning of the Pajoge Dance within the Bugis community and analyzes its economic value through the perspective of cultural accounting. A qualitative descriptive-interpretive approach was employed using interviews, documentation, and literature review, with data analyzed through an interactive model involving data reduction, presentation, and conclusion drawing. The findings reveal that the Pajoge Dance embodies values of respect, politeness, social harmony, and cultural identity through symbolic movements such as mappakaraja, mappasompe, ballung, and massimang. From a cultural accounting perspective, the dance generates economic value through performance service income, voluntary mappasompe contributions, and the distribution of financial benefits among dancers, musicians, and supporting participants. The performances also stimulate local economic activities by creating income opportunities for providers of transportation, costumes, equipment, and other supporting services, producing a multiplier effect within the cultural economy. These findings demonstrate that the Pajoge Dance functions as both a cultural heritage asset and a sustainable source of community-based economic value.  

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