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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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PENGARUH MEDIA SOSIAL TERHADAP MINAT BELI KONSUMEN DI KOTA MEDAN Novitasari Novitasari; Nabeel Al Fattah Yusuf; Agnes Monika Gulo; Rona Malum Berutu
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/xfn39k20

Abstract

This study aims to identify the role of social media in driving consumer purchasing interest in Medan. The rapid development of digital technology has transformed social media into a highly influential marketing tool for businesses. The study used quantitative methods with data collection through a Google Form questionnaire, which successfully obtained 35 respondents. The findings indicate that high frequency of social media use, particularly on platforms that emphasize visual content like TikTok and Instagram, contributes strongly to increased purchasing interest. Factors such as product visual appearance, user reviews, and the influence of influencers are key drivers of consumer interest. Most respondents also admitted to having made a purchase after seeing a promotion on social media and found the product information presented very helpful in making a choice. Social media has been proven to play a significant role in shaping purchasing interest, especially among the younger generation in Medan.  
Peran Audit Berbasis Teknologi Informasi dalam Deteksi Fraud: Penguatan Proses Audit Internal dan Kompetensi Auditor di Era Transformasi Digital Jawziyah Khaerullah; Peri Peri; 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/s94ab730

Abstract

The rapid acceleration of digital transformation has shifted the paradigm of internal auditing from conventional manual procedures toward technology-driven approaches that enable stronger fraud detection capabilities. This study examines the strategic role of information technology based auditing in enhancing fraud detection, reinforcing internal audit processes, and strengthening auditor competencies within increasingly complex organizational environments. The integration of digital audit tools, data analytics, and automated testing mechanisms provides auditors with broader insight into transactional patterns, real-time monitoring, and improved accuracy in identifying financial irregularities. Furthermore, the development of auditor skills through digital training programs significantly supports the reliability of audit outcomes and ensures that professionals are equipped to evaluate emerging risks. Empirical evidence and literature trends indicate that organizations adopting digital audit practices experience higher efficiency, reduced procedural errors, and strengthened internal control structures. Overall, this study highlights the importance of combining advanced technological systems with competent human resources to ensure a more responsive, preventive, and value-added auditing framework in the digital era.
Analisis Konsep Laba dalam Akuntansi Syariah: Perspektif Teoritis dan Praktis untuk Praktik Keuangan Berkelanjutan Hasriady Hasriady; Septiani Wulan Purnamasari; 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/kw97w446

Abstract

This study analyzes the concept of profit in Islamic accounting as a multidimensional construct that emphasizes not only financial performance but also values of fairness, ethics, and sustainability in line with the maqashid syariah. A qualitative approach based on literature review was used through a systematic search of academic literature, Islamic accounting standards, and empirical data from Islamic financial institutions to understand the relationship between the concepts of profit, governance, and sustainable finance practices. The results of the study show that strengthening internal controls, integrating Environmental, Social, and Governance (ESG) factors, and increasing sustainable financing play a significant role in shaping a broader and more beneficial definition of profit. Data on asset growth, profits, and sustainable financing portfolios in Islamic banking reinforce the finding that the application of spiritual values can go hand in hand with the achievement of positive economic performance. This study concludes that the concept of Islamic profit must be understood holistically as a reflection of halal activities, fair transactions, and real contributions to social and environmental welfare, thereby supporting sustainable financial practices.
Membangun Niat Menggunakan Aplikasi Keuangan Digital pada Guru Slta di Kabupaten Bantul Muhammad Zaky Sadewa; Heru Tri Sutiono; Dyah Sugandini
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: 10.65310/69qwap17

Abstract

The development of digital financial technology has driven changes in the behavior of educators in managing transactions, necessitating an understanding of the factors that influence their intention to use such applications. This study aims to analyze the role of Customer Satisfaction as a key variable in mediating the influence of Facilitating Conditions, Perceived Security, and Social Influence on the Behavioral Intention of high school teachers in Bantul Regency. The research method used a quantitative approach with Structural Equation Modeling based on Partial Least Squares (SEM-PLS) analysis techniques. Data were obtained by distributing questionnaires to 450 teachers who were the research respondents. The analysis results showed that Customer Satisfaction was the main determinant of Behavioral Intention, with the strongest influence in the model. Facilitating Conditions were found to have a direct effect on Behavioral Intention, but did not increase satisfaction. Meanwhile, Perceived Security and Social Influence did not have a direct effect on Behavioral Intention, but significantly increased Customer Satisfaction, thus becoming full mediators. These findings confirm that the success of digital financial application adoption is mainly influenced by positive user experience, not just facilities, security, or social influence alone.  
Peran Audit Siklus Utang dalam Memastikan Kepatuhan dan Efektivitas Pengelolaan Liabilitas Entitas Bisnis Modern Fahmi Andika; Sahrul Ramadhan; 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/fe6vjf30

Abstract

This study aims to analyze the role of debt cycle audits in ensuring compliance and effectiveness in managing the liabilities of modern business entities, given that liabilities through corporate debt pose a high risk to liquidity and misstatement, thus requiring systematic and professional audit oversight. The research uses a literature review as a qualitative approach by examining various academic literature, professional standards, and relevant empirical research results on debt cycle audit practices, auditor challenges, and the concepts of internal control and reporting transparency. The results show that effective debt cycle auditing involves document verification, disclosure of Key Audit Matters (KAM), and auditor competence and independence, which play a significant role in improving the quality of audit opinions, reducing debt costs, and strengthening corporate financial stability. The discussion emphasizes that the effectiveness of debt cycle auditing depends on a combination of strict internal controls, supporting information technology, and auditor integrity in carrying out audit procedures.
Analisis Audit Siklus Persediaan dalam Meningkatkan Akurasi dan Keandalan Laporan Keuangan Entitas Bisnis Fitrah Sakinah; Samihah Ulvah; 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: 10.65310/42cbsd05

Abstract

This study analyzes the role of inventory cycle auditing in improving the accuracy and reliability of financial reporting within business entities. Inventory is a critical component that influences key financial figures, making audit procedures essential to ensure that recorded values align with actual conditions. Using a descriptive–qualitative method, this research evaluates internal control structures, audit procedures, and common findings related to inventory discrepancies. The analysis reveals that weaknesses such as inadequate segregation of duties, inconsistent documentation, and manual data entry significantly increase the risk of material misstatements. Audit procedures including physical verification, reconciliation, and document tracing play a central role in identifying these issues and providing corrective recommendations. Furthermore, recurring audit findings highlight the need for stronger internal monitoring and the adoption of more reliable recording systems. The results indicate that effective inventory auditing enhances data integrity, reduces fraud risks, and supports more credible financial reporting. Ultimately, inventory cycle auditing serves as a strategic tool that contributes to organizational accountability and strengthens the overall quality of financial information.
Peran Insentif Transaksi Digital dan Kredibilitas Informasi dalam Mendorong Minat Pembelian Konsumen pada Platform Marketplace Nissa Aurellia Puti; Sherena Anodhea Eka Pramudita
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: 10.65310/77f4gm35

Abstract

This study investigates the influence of free shipping, customer reviews, and cashback on purchasing decisions in marketplace platforms. The results demonstrate that free shipping significantly enhances consumer willingness to complete transactions because it removes additional costs and creates a perception of greater efficiency and value. Customer reviews play an essential role in shaping purchasing confidence by providing direct insights into product quality, helping reduce uncertainty, and guiding consumers toward more assured decisions. Cashback contributes to purchase motivation by offering immediate financial benefits, making each transaction feel more rewarding and encouraging stronger buying intentions. When examined collectively, the three variables show a more substantial impact than when analyzed individually, as their combined effect strengthens consumer trust, reduces decision-making barriers, and increases the perceived attractiveness of the purchase. These findings indicate that integrating cost-saving incentives, credible information, and financial rewards can effectively enhance marketplace competitiveness and improve consumer purchasing behavior.
Analisa Strategi Digital Marketing Adidas dalam Membangun Brand Awareness di Kalangan Generasi Z di Kabupaten Bekasi Leni Sugiyanti; Yulita Yulita; Ayu Ambarwati; Rendy Permana; Muhammad Daffa Fadhillah
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: 10.65310/7xre0c65

Abstract

This study analyzes the effectiveness of Adidas’ digital marketing strategy in building brand awareness among Generation Z in Bekasi Regency. The research focuses on how digital initiatives, including social media engagement, interactive content, and online promotional activities, contribute to strengthening consumer recognition and perception of the brand. Adidas utilizes various digital platforms that align with Generation Z’s media consumption patterns, emphasizing visually appealing content, concise messaging, and communication styles that match their preferences. The findings indicate that digital marketing plays a central role in capturing attention, encouraging interaction, and enhancing the overall brand image within this demographic group. Continuous exposure through platforms such as Instagram, TikTok, and online campaigns helps shape a stronger understanding of Adidas’ identity and product values. Moreover, the use of trend-based promotions and relatable digital communication increases emotional connection and encourages positive consumer responses. Overall, the study concludes that Adidas’ digital marketing strategy is effective in elevating brand awareness and reinforcing the brand’s position among young consumers in Bekasi Regency.  
Optimalisasi Akuntansi Syariah dalam Meningkatkan Transparansi Pengungkapan Laporan Keuangan pada Lembaga Keuangan Syariah Nuranjani Nuranjani; Efa Fadillah; Tri Aryana; 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/x4ynfy89

Abstract

This study examines how optimizing Islamic accounting strengthens the transparency of financial disclosures in Islamic financial institutions through a structured review of authoritative literature, including AAOIFI standards, PSAK Syariah, and contemporary academic works on Islamic finance. Findings show that Islamic accounting provides a value-based reporting foundation integrating ethical, social, and spiritual dimensions that conventional accounting does not fully capture. Strengthening Islamic accounting standards enhances the clarity of transaction recording, reduces interpretation bias, and improves disclosure quality, especially for contracts such as murabahah, mudharabah, musyarakah, and ijarah. The integration of Islamic accounting information systems further increases transparency by ensuring real-time data processing, improving reconciliation accuracy, and enabling deeper disclosures for zakat and other social funds. Literature consistently emphasizes that institutions with strong adherence to Islamic accounting standards demonstrate higher levels of accountability, stakeholder trust, and compliance with syariah principles. Overall, the study concludes that optimizing Islamic accounting is essential for improving financial disclosure transparency and supporting sustainable governance in Islamic financial institutions.
Rekonstruksi Konsep Kepemilikan dan Pengelolaan Harta dalam Perspektif Akuntansi Syariah Andi Kamilah Zahra; Imma Imma; 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: 10.65310/1rtj7e65

Abstract

This study discusses the reconstruction of the concept of ownership and management of assets in the perspective of Islamic accounting, which emphasizes that assets are a trust that must be managed ethically and oriented towards social welfare, not merely absolute ownership. The research uses a qualitative method based on literature study with an analytical-descriptive and critical-comparative approach, examining primary and secondary literature, regulations, and academic documents related to property ownership and management in Islam and Islamic accounting practices. The results show that the reconstruction of the concept of ownership emphasizes moral responsibility and fair distribution of benefits, while asset management requires transparency, efficiency, and sharia compliance, as reflected in the growth of sharia financial assets and SBN management in Indonesia. Practical implications include the development of a holistic reporting framework, more inclusive sharia accounting standards, and the role of accountants as moral and social supervisors. This study concludes that the reconstruction of the concept of assets is important for developing sharia accounting that is relevant, sustainable, and adaptive to modern economic dynamics.

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