cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Deo Renaldi Saputra
Contact Email
admin@scriptaintelektual.com
Phone
+6285709683865
Journal Mail Official
admin@scriptaintelektual.com
Editorial Address
Jalan Gunung Talang Timur Nomor 45, RT 005, RW 002, Desa Bendan Duwur Kecamatan Gajah Mungkur
Location
Kota semarang,
Jawa tengah
INDONESIA
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
 1   2   3   4   5 
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.

Page 5 of 5 | Total Record : 45

 1   2   3   4   5 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue Vol. 1 No. 2 (2025): December: Ascendia: Journal of Economic and Business Advancement Vol. 1 No. 1 (2025): September: Ascendia: Journal of Economic and Business Advancement