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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 83 Documents
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Kelayakan Usaha Salad Buah pada UMKM Kuliner Sehat: Tinjauan Aspek Pasar, Teknis, Manajemen, dan Keuangan Reski Aulia Putri; Anisa, Anisa; 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: 10.65310/8sab0g55

Abstract

Cash is the most liquid asset and is highly vulnerable to errors and fraud, thereby requiring special attention in the audit process. The cash cycle audit plays a crucial role in maintaining the reliability of financial statements through the examination of internal controls and cash transactions. This study aims to analyze cash cycle audit procedures in enhancing the reliability of financial statements through a conceptual review based on relevant literature and previous studies. The research employs a qualitative approach using a literature study method, drawing on scientific journals and related academic publications. The findings indicate that the systematic implementation of cash audit procedures, including internal control testing, bank reconciliation, and substantive testing, significantly contributes to improving the accuracy and fairness of financial statements. Cash cycle audits also strengthen internal control systems while increasing the transparency and credibility of financial information. The study concludes that the cash cycle audit serves as a strategic instrument in supporting reliable and sustainable financial reporting quality.
Optimalisasi Peran Audit Syariah dalam Meningkatkan Akuntabilitas Sosial Lembaga Keuangan Syariah: Pendekatan Konsptual dan Berbasis Capaian Nurvadillah, Nurvadillah; Firayanti, Firayanti; Mashyuri, Mashyuri
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/wcbytc42

Abstract

This study examines the optimization of the role of Sharia audit in enhancing the social accountability of Islamic financial institutions through a conceptual and achievement-based approach. The development of Islamic financial institutions requires an audit mechanism that not only ensures Sharia compliance but also evaluates the effectiveness of social responsibility programs aligned with maqashid Sharia principles. Sharia audit plays a crucial role in strengthening transparency, accountability, and public trust by assessing both financial and social performance. This research employs a qualitative conceptual approach supported by an analysis of relevant literature to explore the integration of Sharia audit, Islamic Social Reporting, and governance frameworks. The findings indicate that strengthening auditor competence, standardizing Sharia audit practices, and utilizing digital-based audit systems significantly enhance the measurement and disclosure of social performance. An achievement-based audit approach enables Islamic financial institutions to demonstrate tangible social impact and sustainability. Consequently, Sharia audit functions as a strategic instrument in balancing economic objectives and social responsibility within the Islamic finance ecosystem.
Perilaku Penggunaan E-Wallet sebagai Alat Pembayaran di Kalangan Mahasiswa Universitas 17 Agustus 1945 Surabaya: Ditinjau dari Aspek Kemudahan, Keamanan, dan Promosi Angelina Wijaya Tan; Hwihanus, Hwihanus
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/f40x0t93

Abstract

This study aims to analyze the influence of ease of use, security, and promotion on e-wallet usage behavior among students at Universitas 17 Agustus 1945 Surabaya. The background of this study stems from the increasing adoption of e-wallets among students, which is not always accompanied by consistent usage behavior, thus requiring an understanding of the factors that encourage or hinder actual usage. This study uses a quantitative approach with an explanatory method. Data were collected through a Likert scale questionnaire distributed to students who use e-wallets, then analyzed using Partial Least Square–Structural Equation Modeling (PLS-SEM). The results show that ease of use has a positive and significant effect on e-wallet usage behavior. This means that the easier the application is to learn, understand, and use, the higher the intensity of student usage. Conversely, the variables of security and promotion do not have a significant partial effect, even though both have a positive direction of influence.
Analisis Integrasi Audit Siklus Persediaan Dengan Manajemen Risiko Untuk Mencegah Terjadinya Kecurangan Dan Kehilangan Aset Noor Zulaika; Aldi Alamsa; Masyuri, Masyuri
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/efp3rw69

Abstract

Inventory management represents one of the most critical areas exposed to fraud and asset loss due to its high value and operational complexity. This study examines the integration of inventory cycle auditing and risk management as a strategic approach to preventing fraud and safeguarding organizational assets. The analysis highlights that risk-based inventory audits enable auditors to focus on vulnerable areas where misstatements, theft, and procedural weaknesses are most likely to occur. Risk management frameworks support this process by systematically identifying, assessing, and mitigating inventory-related risks throughout procurement, storage, and distribution stages. The role of internal control systems and accounting information systems is emphasized as a key factor in enhancing audit effectiveness and ensuring reliable inventory data. Findings from relevant literature indicate that organizations implementing integrated audit and risk management practices experience stronger internal control performance and reduced incidents of inventory losses. This integration positions auditing not merely as a detection mechanism but as a preventive and value-adding function within inventory governance. Consequently, the alignment between inventory auditing and risk management contributes significantly to sustainable asset protection and organizational accountability.
Optimalisasi  Pengembangan Usaha Kuliner Cheese Roll Sebagai Bentuk Kewirausahaan Kreatif di Sektor Makanan Ringan Moh Afrizal Miradji; Anggini Lefteuw; Nayla Candyasari; Novita Boymau; Agustina Viviliani Burhan; Inna Fauziatun Nisa
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: 10.65310/3t473x04

Abstract

This study aims to analyze the optimization of cheese roll culinary business development as a form of creative entrepreneurship in the snack food sector. The growing demand for innovative and practical food products has created significant opportunities for small-scale culinary businesses to develop sustainably. Creative entrepreneurship plays a crucial role in enhancing product innovation, marketing strategies, and business management to maintain competitiveness in a dynamic market environment. This research adopts a qualitative descriptive approach by examining entrepreneurial practices, innovation strategies, and market orientation in cheese roll businesses. The findings indicate that creativity in product variation, attractive packaging, and digital-based marketing significantly influences consumer interest and business sustainability. Furthermore, entrepreneurial knowledge and adaptive management contribute to the ability of businesses to respond to market changes and competition. The development of cheese roll businesses not only supports income generation but also strengthens the role of micro and small enterprises in the creative economy. Therefore, optimizing creative entrepreneurship is essential to ensure the long-term growth and resilience of culinary businesses in the snack food sector.
Analisis Peran Ulasan Konsumen dalam Membangun Kepercayaan terhadap Brand di Platform E-Commerce Indonesia Annisa Bilkhisti; Hopkyn Lumbanbatu; Seyla Ratna Sari Simanjuntak; Melani Simanjuntak
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/cc0z8a51

Abstract

This study examines the role of consumer reviews in building brand trust on e-commerce platforms in Indonesia, where online transactions rely heavily on digital information. Consumer reviews function not only as sources of product evaluation but also as signals that reduce perceived risk and uncertainty in online shopping environments. Using a quantitative approach, this research analyzes how review quality, credibility, and valence influence consumer trust toward brands. The findings indicate that informative, credible, and experience-based reviews significantly strengthen brand trust, which subsequently affects purchase intention and repeat buying behavior. Trust emerges as a mediating factor that connects online reviews with consumer decision-making processes. Furthermore, the study highlights that the accumulation of consistent reviews contributes to long-term brand equity in digital marketplaces. These results reinforce the importance of strategic review management for e-commerce businesses aiming to maintain competitiveness and customer loyalty. The study provides practical implications for brand managers in optimizing review features as part of relationship-building efforts with consumers in the Indonesian e-commerce context.
Strategi Bertahan Usaha Mikro Kecil Menengah (UMKM) dalam Menghadapi Krisis Ekonomi Global Mohammad Afrizal Miradji; Siti Masruroh; Nuzulul Arifah Magfiroh; Nabillah Amrista Putri; Alifia Anindita Putri; Sherly Widya Mei
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/wmvnb204

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in maintaining economic stability, especially during global economic crises that reduce purchasing power. This study examines MSME survival strategies through a case study of Cirayeum, a micro-scale culinary business producing chicken-filled cireng. Using a descriptive qualitative case study approach, data were collected through observations, interviews, and financial documentation. The results show that Cirayeum survives through product innovation, flexible sales formats (ready-to-eat and frozen), and affordable pricing. Financial analysis indicates effective cost control, accurate cost calculation, and positive profit and return on investment. SWOT analysis highlights product quality and low costs as strengths, while competition and raw material price fluctuations remain key challenges. Overall, adaptive strategies are crucial for MSME resilience amid economic uncertainty.
Tanggung Jawab Profesional Akuntan dalam Memastikan Kepatuhan terhadap Standar Pelaporan Keuangan Christian Hadinata; Ardiyansyah Prawirautama Ali; 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/btfpjb31

Abstract

This study examines the professional responsibility of accountants in ensuring compliance with financial reporting standards within an increasingly complex business environment. Accountants play a strategic role in maintaining the credibility, transparency, and reliability of financial information used by various stakeholders. Compliance with financial reporting standards is not merely a technical obligation, but reflects ethical commitment, professional integrity, and accountability to the public. The study adopts a qualitative literature-based approach by analyzing academic journals, professional reports, and regulatory documents related to ethics, professionalism, auditing, and financial reporting standards. The findings indicate that ethical values, professional competence, regulatory frameworks, and audit quality are interconnected factors that significantly influence compliance with financial reporting standards. Furthermore, digital transformation and managerial pressures present new challenges that require accountants to strengthen ethical awareness and professional judgment. Strengthening ethical education, professional development, and audit systems is essential to ensure sustainable compliance and public trust in financial reporting practices.
Peran Audit Siklus Aset Tetap Dalam Meningkatkan Transparansi Dan Akuntabilitas Pengelolaan Entitas Bisnis Modern Nurfaika, Nurfaika; Nurfauziah, Nurfauziah; Mashyuri, Mashyuri
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: 10.65310/41pvyq80

Abstract

This study examines the role of the fixed asset cycle audit in enhancing transparency and accountability in the management of modern business entities. Fixed assets represent a significant portion of organizational resources and require responsible management to ensure reliable financial reporting and sound corporate governance. The research adopts a qualitative approach through a structured literature review of auditing textbooks, empirical studies, and prior research related to fixed asset auditing, internal control, and managerial accountability. The findings indicate that the fixed asset cycle audit plays a critical role in improving the quality of asset disclosure, strengthening managerial responsibility, and supporting effective internal control systems. Audit procedures focused on existence, valuation, and compliance contribute to more transparent reporting and reduce the risk of misstatement and asset mismanagement. Furthermore, the integration of fixed asset audits with risk-based audit approaches enhances the organization’s ability to mitigate operational and financial risks. The study highlights that a well-implemented fixed asset audit supports stakeholder trust and reinforces sustainable business practices. These findings provide valuable insights for auditors, management, and policymakers in strengthening governance frameworks related to asset management.
Pengaruh Pendidikan Etika Bisnis, Gender, dan Lingkungan Kampus Terhadap Persepsi Etis Mahasiswa Akuntansi Universitas 17 Agustus 1945 Surabaya Miqdamuntaqo Ferdiansa; 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/v6wcqy41

Abstract

This research investigates how three factors business ethics instruction, gender differences, and the campus setting, shape the ethical views of accounting students at Universitas 17 Agustus 1945 Surabaya. A quantitative design was implemented using a survey with Likert‑type items administered to 37 accounting majors who had already completed the Business and Professional Ethics course. Instrument quality was evaluated through Pearson product-moment correlations and Cronbach’s Alpha, and the data were further analyzed using tests of normality, the coefficient of determination, and t and F statistics in a multiple linear regression model. The results show that both business ethics education and the campus environment exert a positive and statistically significant influence on students’ ethical judgments, while gender does not exert a significant effect. Taken together, these predictors account for a considerable share of the variability in ethical perceptions, highlighting the importance of reinforcing ethics‑oriented coursework and cultivating a campus climate grounded in integrity to prepare technically proficient and ethically responsible future accountants

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