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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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Makna Harta Sebagai Nilai Ekonomi dan Amanah: Analisis Konseptual dalam Akuntansi Syariah Ulfa Sari; Rohana Rohana; Nur Hikmah; 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: 10.65310/550pw382

Abstract

This study explores the meaning of wealth within Islamic accounting by integrating classical and contemporary perspectives to construct a comprehensive conceptual understanding that reflects its economic and moral dimensions. Wealth in Islamic epistemology is positioned not merely as a material asset but as a trust (amanah) that obligates ethical responsibility in its acquisition, management, and distribution. Using a qualitative literature-based approach, this study analyzes authoritative Islamic economic and accounting sources to map the spiritual, social, economic, and accountability values embedded in wealth. The findings reveal that Islamic accounting must extend beyond conventional asset measurement by incorporating dimensions of halal sources, equitable distribution, moral accountability, and societal welfare. Wealth functions not only as an economic instrument but also as a means to uphold justice, prevent inequality, and support public prosperity in accordance with maqasid al-shariah. This conceptual review highlights that the integration of ethical and economic values is essential for strengthening the theoretical foundation of Islamic accounting and ensuring that financial reporting practices remain aligned with the principles of amanah and social responsibility.
Peranan Audit atas Siklus Piutang dalam Menjamin Kewajaran Penyajian Piutang pada Laporan Keuangan Perusahaan Febri Andany; Madinatul Munawwarah; 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: 10.65310/90adxg22

Abstract

Accounts receivable is an account that has a high level of risk of material misstatement because it is directly related to revenue recognition and estimates of future economic benefits. This study aims to analyze the role of auditing the accounts receivable cycle in ensuring the fairness of accounts receivable presentation in company financial statements. The research approach used is qualitative with a literature study method of audit textbooks, audit standards, and relevant journal articles. The discussion focuses on the role of auditing in assessing the fairness of the recognition and existence of accounts receivable, the assessment and allowance for bad debts, and the presentation and disclosure of accounts receivable in financial statements. The results of the study show that a professional and standard-compliant accounts receivable cycle audit can improve the reliability of financial statements by reducing the risk of misstatement and fraudulent practices. Auditors play an important role in evaluating internal controls, assessing management estimates, and ensuring the transparency of the information presented. This study confirms that the audit of the accounts receivable cycle is an important element in maintaining the integrity and credibility of a company's financial reporting.
Analisis Efektivitas Prosedur Audit atas Siklus Kas Berdasarkan Laporan Auditor Eksternal dan Pengungkapan Pengendalian Internal pada Entitas Bisnis Karmila Karmila; Muh. Rijal; 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/tfyc8347

Abstract

The cash cycle is the account most vulnerable to errors and fraud, making the effectiveness of cash audit procedures and internal controls crucial in ensuring the reliability of a business entity's financial statements. This study uses a descriptive qualitative approach with document analysis, including external auditor reports and internal control documentation, as well as content analysis techniques to assess audit findings patterns and the effectiveness of cash controls. The results show that audit procedures, including substantive testing, third-party confirmation, compliance testing, and bank reconciliation analysis, are capable of detecting material errors, while good internal controls, including segregation of duties, complete documentation, transaction authorization, and routine reconciliation, reduce the frequency of significant audit findings. The relationship between audit procedures and internal controls together improves the accuracy and credibility of financial statements. In conclusion, optimizing audit procedures and strengthening internal cash controls are important for improving the quality of financial statements, mitigating the risk of misstatement, and strengthening corporate transparency and accountability.
Budaya Kerja Adaptif sebagai Strategi Organisasi dalam Menghadapi Perubahan Digital yang Pesat M. Farrel; Maiza Fikri
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/sw2bye95

Abstract

The rapid pace of digital change requires organizations to build an adaptive work culture in order to maintain long-term competitiveness and operational effectiveness. This study uses a descriptive qualitative approach with a literature review of scientific journals, books, and organizational reports related to digital transformation and human resource development. The analysis focuses on adaptive leadership strategies, competency development, and digital technology integration to strengthen adaptive culture. The results show that adaptive leadership is the main foundation for building employee values, motivation, and commitment to respond to technological changes, while adequate digital technology and infrastructure support flexibility, collaboration, and continuous learning. Challenges such as resistance to change, digital competency gaps, and cybersecurity can be minimized through internal policies, continuous training, and holistic change management. This study confirms that an adaptive work culture not only accelerates technology adoption but also strengthens organizational resilience and creates long-term competitive advantage in the digital era.
Analisis Peran Profesional Senior dalam Menumbuhkan Budaya Kerja Beretika Sebagai Upaya Kemajuan Perusahaan Duwi Lestari; Marsyanada Marsyanada; 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/x23qn185

Abstract

This study discusses the role of senior professionals in fostering an ethical work culture as an effort to advance the company, given the challenges of modern organizations in maintaining productivity and reputation amid competition and stakeholder demands. Senior professionals not only make strategic decisions but also serve as ethical role models, mentors, and facilitators of the internalization of moral values in the work environment. This study uses a descriptive qualitative approach with literature review and document analysis methods to examine literature, journals, and documents related to professionalism, ethical culture, and leadership practices. The results show that senior professional strategies, such as value communication, mentoring, strengthening internal mechanisms, and reward and recognition systems, significantly increase the internalization of ethical values, employee engagement, compliance with the code of ethics, and work productivity. The impact of an ethical work culture led by seniors is also reflected in loyalty, job satisfaction, and company reputation. In conclusion, senior professionals are a key factor in creating an ethical work culture that supports sustainability, optimal performance, and organizational progress.
Peran Emas dalam Menjaga Kestabilan Nilai Tukar dan Mengurangi Inflasi Perspektif Ekonomi Islam Fadhli Suko Wiryanto; Faiz Andreas Fawwaz; Muhammad Alif Shafwan; Elca Vebi Anggelyani; Wafa Az zahra
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/rpak6w43

Abstract

This study aims to analyze the role of gold in maintaining exchange rate stability and reducing inflation from an Islamic economic perspective, given the increasing exchange rate volatility and inflationary pressures on the fiat money-based monetary system. The study focuses on the characteristics of gold as an asset with intrinsic value that has hedging capabilities and its relevance to Islamic monetary principles. The research method used is descriptive with a literature study approach, utilizing secondary data in the form of official reports from the Central Statistics Agency, data on gold prices, exchange rates, inflation, as well as scientific literature and related regulations. The results and discussion show that gold has a positive correlation as a monetary stabilization instrument, especially in mitigating the effects of exchange rate depreciation and inflation, due to its limited supply and global acceptance. In Islamic economics, gold is considered capable of maintaining the fairness of money value, protecting purchasing power, and supporting sustainable economic stability. The conclusion of the study confirms that strengthening the role of gold as a monetary and Islamic financial instrument has the potential to be a strategic alternative in strengthening national monetary resilience and reducing inflation vulnerability.  
Kelayakan Usaha Salad Buah pada UMKM Kuliner Sehat: Tinjauan Aspek Pasar, Teknis, Manajemen, dan Keuangan Mohammad Afrizal Miradji; Bayuadi Bayuadi; Miftachul Masrofin Fifmansyah; Anggi Maharani; Fitri Novita Putri Kirana; Rayhan Kanza Albani; Ella Djamila Syah
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: 10.65310/67fatg49

Abstract

This study aims to analyze the feasibility of a fruit salad business as a healthy culinary product developed by micro, small, and medium enterprises. The analysis focuses on market, technical, management, and financial aspects to provide a comprehensive evaluation of business viability. The research applies a descriptive approach using mixed methods by combining literature review, market observation, and simple quantitative analysis based on standard assumptions in the snack food industry. The results indicate that the fruit salad business has strong market potential driven by increasing consumer awareness of healthy lifestyles and changing consumption patterns. From a technical perspective, the production process is relatively simple, requires minimal equipment, and can be operated efficiently at a micro-scale level. Management analysis shows that a simple organizational structure is sufficient to support daily operations. Financial evaluation reveals that the business generates attractive profits, supported by low break-even levels, a short payback period, and a positive net present value. Overall, the findings confirm that the fruit salad business is economically feasible and operationally sustainable, making it a promising opportunity for healthy culinary-based MSMEs.
Determinan Perilaku Menabung di Kalangan Mahasiswa Perguruan Tinggi di Indonesia Isabella Magdalena Simbolon; Mahda Aidil Hanafi; Melani Simanjuntak
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/rref1w90

Abstract

Student savings behavior is an important indicator in the formation of financial independence and long-term economic readiness among the younger generation. This study aims to examine the determinants of college students' saving behavior in Indonesia by analyzing the role of financial literacy, self-control, social environment, family economic conditions, and the influence of financial digitalization. The research method used is a qualitative approach through a literature study by systematically analyzing various accredited national journal articles, scientific proceedings, and relevant institutional publications. The results and discussion show that financial literacy is a fundamental factor that shapes students' understanding and attitudes towards financial management, while self-control functions as an internal mechanism that maintains consistency in saving behavior amid consumptive pressures and peer influence. Family and social environments also play a role in shaping students' financial habits, while financial digitalization presents opportunities and challenges depending on individuals' literacy and self-control capacities. This study concludes that students' saving behavior is influenced by the multidimensional interaction between cognitive, psychological, social, and structural factors.
Pengakuan Pendapatan dan Pengakuan Beban dalam Perspektif Akuntansi Syariah Agus Setiawan; Akbar Aprian H; Gading Rayhan Al-Ikbar; 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/jqg6x877

Abstract

This study examines the recognition of revenue and expense from the perspective of Islamic accounting, emphasizing the integration between technical accounting standards, contractual substance, and ethical values derived from Sharia principles. Revenue recognition in Islamic accounting is not merely concerned with economic inflows but also with the legitimacy of transactions, clarity of contracts, and the realization of lawful benefits. Similarly, expense recognition reflects accountability in the use of resources and must correspond fairly to the benefits generated. The study adopts a qualitative literature-based approach by analyzing books, academic journals, and relevant accounting standards related to Islamic financial reporting. The discussion reveals that improper or unbalanced recognition of revenue and expense may distort financial performance and undermine stakeholder trust. Islamic accounting promotes prudence, fairness, and transparency to ensure that reported profits reflect actual economic conditions. The integration of revenue and expense recognition is therefore essential in producing reliable, ethical, and Sharia-compliant financial statements. This study highlights that Islamic accounting is not solely profit-oriented but is deeply rooted in moral responsibility and social accountability.
Adopsi Teknologi Data Analytics dan Artificial Intelligence (AI) dalam Peningkatan Efisiensi Prosedur Analitis Audit Muh. Az’har; Nurul Annisa; 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/zhcx2c65

Abstract

The increasingly complex and digitized business environment has driven fundamental changes in auditing practices, particularly in analytical procedures that demand greater efficiency, accuracy, and scope of examination. This study aims to analyze the adoption of data analytics and artificial intelligence technologies in improving the efficiency of analytical audit procedures and their implications for audit quality and the role of professional auditors. The research method used is qualitative with a literature study and conceptual analysis approach through a systematic review of scientific literature, reputable journals, institutional reports, and relevant professional auditing standards. The results and discussion show that the use of analytical technology can broaden the scope of audits, accelerate risk assessment, improve the quality of audit evidence, and support the detection of anomalies and potential fraud more effectively than conventional procedures. The adoption of this technology also brings challenges related to human resource readiness, professional ethics, and audit governance. This study concludes that the integration of analytical technology into audit procedures is a strategic step that improves audit efficiency and quality, provided that it is supported by the development of auditor competencies and an adequate governance framework.

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