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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 94 Documents
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Inovasi Teknologi dan Transformasi Digital sebagai Penggerak Daya Saing Ekonomi Indonesia Stanny S. Rawung; Caryza Amadea Tampil; Jeremia Sinaulan; Ignasius Mangalla; Claudio Lintjewas; Apriani br Kaban; Melia Oktaviani; Afrisya S.I Mantiri; Marchelino J Wungow; Jonathan W G Ngangi
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/ab6nkk45

Abstract

Digital transformation and technological innovation have become strategic factors in enhancing Indonesia's economic competitiveness, particularly through the digitization of MSMEs, economic platforms, and the strengthening of the national innovation ecosystem. This study uses a qualitative literature review approach, examining academic publications, policy reports, and secondary data from official institutions to analyze the relationship between technological innovation, digitization, and increased productivity and competitiveness. The results show that national internet penetration will increase to 80.66% by 2025, with around 25.29 million MSMEs going digital, and the growth of the digital economy is estimated to reach nearly US$100 billion, demonstrating the significant contribution of technology to efficiency, market expansion, and product innovation. However, challenges remain in the form of digital literacy disparities, infrastructure limitations, and human resource readiness. In conclusion, technological innovation and digitalization supported by adequate infrastructure, adaptive regulations, and human capacity development are the main foundations for strengthening the national economy's competitiveness in an inclusive and sustainable manner.
Pengaruh Pendidikan Etika Terhadap Perpepsi Etis Mahasiswa Akuntansi: Studi Kasus Mahasiswa Angkatan 2023 Fitria Intan Novianti; Nurul Aini; 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: 10.65310/8sdf2t26

Abstract

This study aims to analyze the effect of ethics education on the ethical perceptions of accounting students, with a case study of evening class students enrolled in the 2023 Accounting Study Program at Universitas 17 Agustus 1945 Surabaya. The background of this study stems from the increasing complexity of the business and accounting world, which requires accountants to not only be technically competent, but also have strong moral integrity. This study uses a quantitative survey method with a Likert scale questionnaire instrument. The data were analyzed using simple linear regression. The results show that ethics education has a positive and significant effect on students' ethical perceptions. The R Square value of 0.445 indicates that ethics education can explain 44.5% of the variation in ethical perceptions, while 55.5% is influenced by other factors outside the model. The regression coefficient of 0.427 and the significance value of 0.000 confirm that the better the ethics education students receive, the higher their ethical perceptions. These results support Kohlberg's moral development theory and are in line with previous research findings
Peran Audit Siklus Utang dalam Menjaga Akuntabilitas dan Transfaransi Laporan Keuangan Tia Permatasari; Ahmad Afreza Bahri; 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/eteb9c19

Abstract

Financial statements are the main means of accountability for entities to their stakeholders, so that accountability and transparency in their presentation are an integral requirement of good financial governance practices, especially in the management of debt, which has high risk implications. This study aims to analyze the role of debt cycle audits in strengthening accountability and transparency in financial reporting at companies in Indonesia. The research method used is a qualitative approach through a literature study by examining scientific journals, accounting textbooks, and research publications relevant to auditing, the debt cycle, and the quality of financial reports. The results and discussion show that debt cycle audits play an important role in ensuring the fairness of recognition, measurement, and disclosure of liabilities, strengthening internal control systems, and reducing the risk of misstatement and reporting fraud. Audits have also been proven to increase the disclosure of information on liabilities, which has an impact on the trust of investors, creditors, and the public. The conclusion of this study confirms that auditing the debt cycle is a strategic instrument in realizing accountable, transparent, and ethical financial statements.
Peran Etika dan Tanggung Jawab Sosial dalam Menopang Keberlanjutan Praktik Akuntansi Syariah Modern Wahyu Ardiman; Roy Sakti Prasetya; Alamsyah Alamsyah; 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/ah9nhy64

Abstract

This study discusses the role of ethics and social responsibility in supporting the sustainability of modern Islamic accounting practices amid the dynamic development of the Islamic finance industry. Islamic accounting is not only positioned as a financial recording system, but also as a moral instrument based on the values of justice, trust, transparency, and maqasid al-shariah. This study uses a descriptive qualitative method with a literature review approach through scientific literature, textbooks, and empirical findings related to Islamic accounting ethics, Islamic CSR, Islamic Social Reporting, and green accounting. Data analysis was conducted using content and thematic analysis to identify relevant conceptual and empirical patterns. The results and discussion show that the internalization of Islamic accounting ethics and the integration of Islamic CSR, ISR, and green accounting contribute significantly to strengthening the accountability, transparency, and social legitimacy of Islamic financial institutions. Reporting practices that reflect social and environmental responsibility have been proven to support public trust and institutional sustainability. The conclusion of the study confirms that ethics and social responsibility are the main foundations that ensure the economic, social, and moral sustainability of modern Islamic accounting practices.
Pengaruh Pembelajaran Etika Bisnis Terhadap Kemampuan Pengambilan Keputusan Etis Mahasiswa Akuntansi Ayu Dwi Janyanti; Fitri Dwi Anggraini; 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/cypha305

Abstract

This study aims to analyze the influence of business ethics learning on the ethical decision-making abilities of accounting students. The background of this research is based on the growing need for ethical competence among future accountants who are frequently confronted with moral dilemmas in professional practice. The study was conducted on 32 evening-class accounting students at the University of 17 August 1945 Surabaya who were enrolled in the Business and Professional Ethics course. A quantitative descriptive method was employed, and data were collected through questionnaires. The data were analyzed using normality testing, simple linear regression, and F and t tests to determine the significance of the variables. The normality test produced a significance value of 0.919, indicating that the data are normally distributed. The regression analysis revealed that business ethics learning has a significant effect on ethical decision making, supported by a significance value of 0.000. The R Square value of 0.516 indicates that 51.6% of the variance in ethical decision-making ability is explained by business ethics learning.
Analisis Akuntansi Forensik Terhadap Dugaan Korupsi Pengadaan Chormebook Kemendikbudristek Tahun 2025 Macella Aullia Jayadi; Ayu Asari; Tries Ellia Sandari
Journal of Economic and Business Advancement Vol. 1 No. 3 (2026): March: 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/fqebec84

Abstract

Public procurement of educational technology represents a strategic government investment but remains highly vulnerable to corruption risks. This study examines the role of forensic accounting in analyzing alleged corruption in the 2025 Chromebook procurement at the Ministry of Education, Culture, Research, and Technology. Using a qualitative descriptive approach based on literature review, this study integrates fraud theories, forensic accounting techniques, investigative audit practices, and public procurement governance frameworks. The analysis reveals that weaknesses in procurement planning, internal control, and oversight create opportunities for fraud, including price mark-up, collusion, and manipulation of procurement documentation. Forensic accounting, supported by investigative audits, audit trail control, whistleblowing mechanisms, and big data analytics, enhances the detection and evidentiary strength of corruption cases. The findings also emphasize that transparency, accountability, auditor competence, and technological integration are essential components in preventing procurement fraud and strengthening law enforcement processes. This study highlights forensic accounting as a strategic anti-corruption instrument that not only supports legal proof but also contributes to sustainable improvements in public procurement governance.
Peran Sistem Informasi Akuntansi dalam Mewujudkan Efektivitas Audit Persediaan Nur Afifah Syam; Nurawalia Pratiwi; Mahsyuri
Journal of Economic and Business Advancement Vol. 1 No. 3 (2026): March: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/2ajrja09

Abstract

This study aims to analyze the role of Accounting Information Systems in enhancing the effectiveness of inventory audits. Inventory represents a critical asset with a high risk of misstatement and misappropriation, requiring accurate information and strong internal control to support audit activities. The implementation of an integrated Accounting Information System enables companies to record, process, and present inventory data systematically and reliably. High-quality systems provide accurate, timely, and verifiable information that facilitates audit procedures, strengthens internal control evaluation, and supports audit evidence collection. The findings indicate that Accounting Information Systems contribute significantly to improving audit efficiency, reducing the risk of inventory discrepancies, and enhancing audit reliability. Moreover, the system supports fraud prevention through better transaction transparency and traceability. This study confirms that companies with well-implemented Accounting Information Systems tend to achieve more effective inventory audits. The results are expected to provide practical insights for management in optimizing accounting systems and contribute to the  development of accounting and auditing literature related to inventory management.
Peran Audit Aset Tetap untuk Meningkatkan Pengendalian Internal dan Mengurangi Risiko Kerugian Perusahaan Rusnawati, Rusnawati; A. Asharil Kahar; Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 3 (2026): March: 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/xwp3dm35

Abstract

This study examines the role of fixed asset audits in enhancing internal control effectiveness and reducing the risk of corporate losses. Fixed assets represent a significant portion of company resources and are vulnerable to misstatement, misuse, and inefficiencies if not properly controlled. The research adopts a qualitative descriptive approach through literature review and analysis of previous empirical studies related to fixed asset audits, internal control systems, and risk management. The findings indicate that fixed asset audits play a crucial role in ensuring accurate asset recognition, valuation, depreciation, and disclosure in financial statements. Effective fixed asset audits strengthen internal control by improving asset safeguarding, compliance with accounting standards, and reliability of accounting information systems. Furthermore, the integration of fixed asset audits with internal audit functions supports better risk mitigation and informed managerial decision-making. The study concludes that consistent and well-implemented fixed asset audits contribute significantly to financial reporting quality and sustainable corporate performance by minimizing asset-related risks and potential losses.  
Mendeteksi Kecurangan Pada Laporan Keuangan Dengan Menggunakan Fraud Triangle Ataina Rusyda Fauziyah; Shirky Kharisma Fitri Hasnita; Tries Ellia Sandari
Journal of Economic and Business Advancement Vol. 1 No. 3 (2026): March: 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/kq0e5736

Abstract

This study aims to examine the effectiveness of the fraud triangle theory in detecting financial statement fraud. The fraud triangle consists of pressure, opportunity, and rationalization, which collectively explain the behavioral and structural factors behind fraudulent financial reporting. Using a literature-based analytical approach, this study reviews empirical findings from various sectors, including banking, manufacturing, mining, state-owned enterprises, and public institutions. The results indicate that pressure arising from financial targets and performance demands encourages management to manipulate financial information. Opportunity is created through weak internal controls, ineffective monitoring, and complex organizational structures. Rationalization allows perpetrators to justify fraudulent actions as acceptable or temporary solutions. The interaction among these elements significantly increases the likelihood of financial statement fraud. The findings highlight the importance of strengthening corporate governance, internal control systems, ethical culture, and audit quality to reduce fraud risk. This study contributes to the accounting literature by reinforcing the relevance of fraud triangle theory as an analytical framework for fraud detection and prevention in financial reporting.  
Optimalisasi Audit Siklus Persediaan Dalam Menangkal Risiko Kecurangan Dan Menjamin Keandalan Informasi Keuangan Perusahaan Dwi Aulia Afrizka; Rahmah Nur Aqilah; Masyhuri, Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 3 (2026): March: 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/z6qd4g44

Abstract

Inventory represents one of the most significant assets in a company and is highly vulnerable to fraud and material misstatement, which may undermine the reliability of financial information. This study aims to analyze the optimization of inventory cycle audits in mitigating fraud risks and ensuring the reliability of corporate financial information. The research employs a qualitative descriptive approach through an in-depth literature review of prior studies, auditing standards, and accounting theories related to inventory auditing, internal control, and audit technology. The findings indicate that an effective inventory audit cycle, supported by strong internal controls, risk-based audit approaches, and data analytics, significantly enhances the accuracy and reliability of inventory records. Proper audit procedures, including physical observation, valuation testing, and stock opname supervision, play a crucial role in detecting irregularities and preventing fraud. Furthermore, the integration of audit technology improves audit efficiency and strengthens assurance over financial reporting. The study concludes that optimizing inventory cycle audits contributes not only to fraud prevention but also to improving financial transparency, accountability, and decision-making quality within organizations.  

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