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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 45 Documents
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Penerapan Enterprise Risk Management (ERM) pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia: Analisis Sistematik Literatur dan Tantangan Implementasi Aris Pransisco Siringo Ringo; Margaret Boru Siregar; Muhammad Aziz Malikul Mulki Muttaqin; Alvianus Kristian Sumual
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: 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/zsa2hz71

Abstract

This study aims to analyze the implementation of Enterprise Risk Management (ERM) in Micro, Small, and Medium Enterprises (UMKM) in Indonesia through a Systematic Literature Review (SLR) approach. The study reviewed various national and international literature discussing ERM practices in the culinary, agribusiness, and creative digital sectors during the period 2019–2025. The results of the study show that the implementation of ERM in UMKM is still partial and has not been strategically integrated into business processes. Most UMKM only implement the risk identification and mitigation stages, while the risk monitoring and evaluation aspects are not yet optimal. The level of ERM maturity varies between sectors, with agribusiness being relatively more advanced than the culinary and creative digital sectors. The main obstacles include low risk and digital literacy, limited human resources, and a lack of institutional support and national standard policies. This study emphasizes the need to strengthen an ERM framework that is adaptive to the characteristics of UMKM, improve managerial and technological capacity, and foster cross-actor collaboration to realize value-based and sustainable ERM.
Peran Audit Internal dalam Meningkatkan Keandalan Pengelolaan Aset Tetap melalui Efektivitas Pengendalian Internal pada Entitas Bisnis Anggun Suryani Hasmal; Atika Syahra; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: 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/n9qpqf46

Abstract

This study aims to analyze the role of internal audit in enhancing the reliability of fixed asset management through the effectiveness of internal control within business entities. Fixed assets hold strategic value and directly influence operational sustainability, thereby requiring accurate systems of supervision, record-keeping, and reporting. Various studies indicate that weaknesses in documentation, physical oversight, and inconsistent procedural implementation often become sources of unreliable asset information. Through a comprehensive literature review, this research identifies that internal audit plays a significant role in assessing and strengthening the effectiveness of internal control by conducting compliance testing, asset verification, and identifying risks in asset recording. The reviewed literature demonstrates a mutually reinforcing relationship between internal audit and internal control, in which effective controls support audit quality, while internal audit ensures that control procedures are consistently implemented. Moreover, internal audit provides operational recommendations that enhance the accuracy, security, and accountability of fixed asset management. This study affirms that internal audit is a crucial element of corporate governance, contributing directly to the reliability of financial reporting and the long-term effectiveness of asset management.
Analisis Perilaku Etis Akuntan Profesional dalam Perspektif Etika Profesi dan Tanggung Jawab Sosial Perusahaan Desta Viananda; Sarah Sarah; Tries Ellia Sandari
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: 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/hfbrf919

Abstract

This study examines the ethical behavior of professional accountants through the lens of professional ethics and corporate social responsibility to understand how accountants safeguard the integrity of financial and sustainability information. The growing complexity of financial reporting and ESG disclosures requires accountants to demonstrate a strong ethical commitment, particularly when confronted with business pressures and conflicts of interest that may compromise their independence. The literature indicates that the existence of a professional code of ethics alone does not ensure ethical conduct without the internalization of moral values and the presence of an organizational culture that promotes accountability. Ethical breaches, such as the audit case involving PT Garuda Indonesia Tbk, highlight the urgent need to strengthen professional integrity. Employing a descriptive qualitative approach through a comprehensive literature review, this study identifies the relationship between ethical standards, organizational pressures, and CSR commitments in shaping ethical behavior. The findings emphasize the importance of ethics education, quality control systems, and organizational mechanisms that support transparency and social responsibility to enhance the consistency of accountants’ ethical conduct in Indonesia.
Analisis Konseptual Implementasi Akuntansi Syariah terhadap Keberlanjutan, Etika, dan Kepercayaan dalam Pelaporan Keuangan Andinah Alfia Azzahra; Andi Devtriana Alya Nabila; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/1w9h3536

Abstract

This study presents a conceptual analysis of the implementation of Sharia accounting and its contributions to sustainability, ethics, and trust in financial reporting. The significant growth of the Islamic finance industry in Indonesia, with total Sharia banking assets reaching IDR 892 trillion in 2023, underscores the urgency of adopting transparent reporting systems grounded in Islamic value principles. The study integrates literature on fundamental Sharia accounting principles, social responsibility, and ethical governance to examine the relationship between Sharia-compliant reporting and the enhancement of stakeholder trust. A qualitative descriptive approach through literature review is employed to map how principles of justice, integrity (amanah), and accountability strengthen the reliability of financial statements while promoting the sustainability of Sharia financial institutions. The findings indicate that Sharia accounting has the potential to serve as a reporting framework that not only meets professional standards but also internalizes moral and spiritual values, thereby reinforcing public trust and supporting a sustainable Islamic financial ecosystem.
Pengalaman Praktis Anggota GIBEI dalam Memahami Mekanisme Investasi Syariah Syahru Ramadlan Alghofar; Peni Haryanti
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: 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/nbp8aj68

Abstract

This study aims to explore the practical experiences of members of the Galeri Investasi Bursa Efek Indonesia (GIBEI) in understanding sharia-compliant investment mechanisms. The background of this research is the rapid development of the Islamic capital market in Indonesia that is not always followed by adequate literacy among university students as prospective investors, especially regarding the differences between conventional and sharia investment instruments. Using a qualitative descriptive approach, this study focuses on GIBEI members at an Islamic university who are actively involved in training, simulations, and real trading of sharia stocks. Data were collected through in-depth interviews with GIBEI members, mentors, and capital market educators, participatory observation in training and simulation sessions, and documentation of learning modules and trading records). Data analysis was conducted through stages of data reduction, data display, and conclusion drawing with source triangulation to ensure validity.  The findings indicate that GIBEI members have strengthened their understanding of Islamic investment through an integration of theoretical learning and practical experience, fostering prudence and the ability to critically assess financial instruments based on principles of Sharia compliance. This experience has shaped them into young investors who are more competent and uphold strong integrity in applying Islamic values within their investment practices
Pengaruh Belanja Online terhadap Perilaku Komsumtif pada Mahasiswa di Kota Medan Didi Haryadi; Dwita Anggriani Sitorus; Esra Fania Silitonga
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: 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/pajgm390

Abstract

This study examines how online shopping contributes to the development of consumptive behavior among university students in Medan, emphasizing the role of digital platforms, promotional strategies, and psychological drivers that influence purchasing decisions. The results show that students increasingly engage in online transactions due to ease of access, persuasive product visuals, and continuous exposure to promotional content that stimulates emotional and impulsive responses. External factors such as live commerce, influencer endorsements, integrated marketing communication, and financial technology services further reinforce students’ purchase intentions by creating a seamless and appealing digital shopping environment. The findings indicate that repetitive purchases often arise not from genuine needs but from stimuli such as attractive discounts, aesthetic product displays, and the convenience of digital payment systems. The study also highlights that self-control becomes a key moderating factor in managing impulsive tendencies triggered by online shopping features. These insights underscore the need for stronger digital literacy and financial awareness so that young consumers can make more rational decisions and avoid excessive spending patterns shaped by online marketplaces.
Optimalisasi Audit Internal dalam Menjamin Keamanan Aset Persediaan Melalui Penguatan Pengendalian Internal dan Deteksi Fraud Febriyanti Febriyanti; Nailah Cantika A.P.M; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: 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/wesx3a34

Abstract

This study discusses the optimization of internal audits in ensuring inventory asset security through strengthening internal controls and fraud detection, given that the risks of loss, misuse, and inaccurate recording can cause significant losses to the company. The research method uses a descriptive qualitative approach with literature studies and secondary document analysis from journals, books, official reports, and relevant previous research articles to obtain a conceptual and empirical overview. The results and discussion show that structured and systematic internal audits, which include risk-based planning, control testing, routine and surprise stock counts, segregation of duties, use of information technology, and follow-up on recommendations, play a significant role in preventing inventory fraud, improving recording accuracy, and strengthening internal control systems. In conclusion, the integration of internal audit and internal control provides double protection against the risk of inventory asset misuse, strengthens governance, accountability, and risk management reliability, making it a crucial strategy in maintaining the security of company assets.  
Pengaruh Estetika Kemasan Terhadap Keputusan Pembelian Produk Skincare Lokal di Kalangan Mahasiswa Alya Nasyani Purba; Stephania Deza E Siahaan; Didi Haryadi; Mahda Aidil Hanafi
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/2vpq4n34

Abstract

This study examines the influence of packaging aesthetics on the purchasing decisions of university students who use local skincare products. As competition in the Indonesian skincare market intensifies, visual elements such as color composition, container shape, typography clarity, and overall design harmony increasingly shape consumer perception. A quantitative descriptive method was applied, involving 26 respondents selected through purposive sampling, with data collected via a Likert-scale questionnaire that measured perceptions of packaging aesthetics and purchasing decisions. The findings reveal that color composition and container shape are the most influential aesthetic components, indicating the strong role of visual cues in attracting initial consumer attention. Meanwhile, purchasing decision indicators show that visual appeal contributes significantly to early interest and product comparison, although it is not the dominant factor in motivating consumers to try unfamiliar products. Overall, the results underline that aesthetic packaging enhances perceived value, strengthens brand credibility, and reinforces emotional associations that guide purchasing preferences among young consumers. These insights highlight the strategic importance of visual design in the marketing of local skincare products.  
Peran Strategis Green Sukuk dalam Mendukung Pembangunan Berkelanjutan: Studi Berbasis Literatur Global 2021–2025 Dio Firmansyah; Peni Haryanti
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/4et7d832

Abstract

This study investigates the strategic role of Green Sukuk in supporting global sustainable development agendas during the 2021–2025 period through a systematic review of international literature. By synthesizing findings from peer-reviewed articles, institutional reports, and global regulatory guidelines, this research identifies Green Sukuk as a rapidly expanding Islamic financial instrument that bridges environmental objectives with Sharia-compliant investment principles. The analysis reveals that Green Sukuk contributes significantly to financing renewable energy, climate-resilience programs, waste management, and low-carbon infrastructure, particularly in emerging economies such as Indonesia, which has become one of the world’s leading issuers. The study highlights that transparency, external verification, and alignment with Environmental, Social, and Governance (ESG) indicators strengthen investor confidence and mitigate risks associated with greenwashing. Additionally, the integration of Maqasid al-Shariah principles reinforces the ethical foundations of Green Sukuk, positioning it as a dual-legitimacy instrument with financial and moral value. Overall, the findings demonstrate that Green Sukuk functions not only as a sustainable financing tool but also as a policy mechanism that accelerates green economic transition and broadens public participation through both institutional and retail investment models.  
Kemudahan, Keamanan, dan Pengalaman Pengguna: Faktor Penentu Minat Konsumen dalam Menggunakan E-Wallet Annisa Bilkhisti; Anggita Refany Pramudya; Chaterine Ratu Rebecca Sirait
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: 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/taz60582

Abstract

This study examines the determinants of consumer interest in using e-wallets by focusing on three core variables: perceived ease of use, security, and user experience. The findings reveal that ease of use significantly increases user willingness to adopt digital payment platforms, particularly when applications offer simple navigation, quick processes, and intuitive interfaces. Security also plays a central role, as strong protection systems such as encryption and multilayer authentication enhance user trust and reduce perceived risks associated with digital transactions. User experience emerges as a decisive factor that integrates technical performance, interface quality, personalization, and seamless transaction flow into a holistic digital interaction that strengthens satisfaction and long-term engagement. The synergy of these three variables generates a positive perception of e-wallet reliability and convenience, thereby influencing users to adopt and continuously use digital payment services. Overall, the study highlights that consumer interest is shaped not by a single factor but by the combined effects of convenience, safety, and meaningful digital experiences.  

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