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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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Pengaruh Kode Etik terhadap Perilaku Profesional Akuntan dan Kualitas Laporan Keuangan Trenda Indri Ardianti; Siti Nur Azizah; 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/mm4bjv72

Abstract

This study examines the effect of the professional code of ethics on accountants’ professional behavior and the quality of financial statements. The credibility of financial information largely depends on ethical conduct and professional responsibility in accounting practices. Using a quantitative associative approach, this research analyzes how ethical principles shape professional behavior and how such behavior contributes to the reliability, transparency, and compliance of financial reporting. The findings indicate that a strong understanding and consistent application of the code of ethics significantly influence accountants’ professional behavior, particularly in maintaining integrity, independence, and objectivity. Furthermore, professional behavior acts as a mediating variable that strengthens the relationship between the code of ethics and financial statement quality. Accountants who demonstrate high ethical awareness tend to produce financial reports that are more reliable and aligned with applicable accounting standards. This study highlights that ethical values are not merely formal guidelines but essential foundations for professional conduct and high-quality financial reporting. The results provide practical implications for accounting professionals, organizations, and professional bodies in strengthening ethical education and enforcement to enhance public trust in financial information.
Akuntabilitas Berbasis Amanah dalam System Pelaporan Keuangan Syariah: Persfektif Akuntansi Islam Andi Muh Nur Hidayat; 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/cs8bc031

Abstract

This study examines accountability based on the concept of amanah within the Islamic financial reporting system from the perspective of Islamic accounting. Islamic financial reporting is not merely a technical process of presenting financial information, but represents a form of moral and spiritual responsibility rooted in Islamic values. The concept of amanah emphasizes honesty, justice, and transparency as core principles that guide the preparation and disclosure of financial reports. Using a qualitative and conceptual approach, this research analyzes classical Islamic thought, contemporary Islamic accounting literature, and established standards issued by regulatory and international institutions. The findings indicate that accountability in Islamic financial reporting extends beyond compliance with accounting standards and encompasses responsibility to Allah, society, and all stakeholders. The integration of maqasid al-shariah into financial reporting practices enhances the ethical quality and credibility of Islamic financial institutions. Strengthening accountability based on amanah requires consistent implementation of Islamic values, effective governance mechanisms, and continuous ethical awareness among accounting practitioners to ensure sustainable and trustworthy Islamic financial reporting.
Penganggaran Berbasis Kinerja sebagai Upaya Meningkatkan Akuntabilitas Keuangan: Studi Literatur Chindy Manika Sari; Fillah Ardhi Fadhillah; 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/rg9ed416

Abstract

This study aims to analyze the role of performance-based budgeting in enhancing financial accountability in the public sector through a literature review approach. Performance-based budgeting is understood as a budgeting system that emphasizes the linkage between planning, budget allocation, and measurable performance outcomes. The research method employed is a literature study that reviews textbooks, national and international scientific journals, and academic publications relevant to performance-based budgeting and financial accountability. The findings indicate that performance-based budgeting contributes positively to the improvement of financial accountability through greater transparency in budget utilization, the strengthening of reporting systems, and the enhancement of managerial decision-making quality. The literature also reveals that the successful implementation of performance-based budgeting is strongly influenced by the clarity of performance indicators, participation in the budgeting process, and the effectiveness of management control systems. The findings of this study are expected to serve as a conceptual reference for governments and researchers in developing budgeting practices that are more accountable and performance-oriented.
Analisis Implementasi Good Corporate Governance dan Etika Bisnis dalam Meningkatkan Kinerja Keuangan di PT Bank Mandiri (Persero) Tbk Muhammad Whindo Langgeng Rachmadiar; Mohamad Afrizal Miradji; Muhammad Arya Arditya Rangga; Mohammad Ilham Ardiansyah; Jovian Argitama
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/ddgcjz48

Abstract

This study aims to analyze the effect of implementing Good Corporate Governance (GCG) and business ethics on the financial performance of PT Bank Mandiri (Persero) Tbk. The study employs a quantitative method with a descriptive-verificative approach, using secondary data from the financial and governance reports of Bank Mandiri for the 2021–2023 period. Data were analyzed using multiple linear regression supported by classical assumption tests, the t-test, F-test, and coefficient of determination (R²).The findings reveal that both GCG and business ethics positively and significantly influence financial performance, either partially or simultaneously. An increase in GCG and business ethics scores contributes to improvements in Return on Assets (ROA), Return on Equity (ROE), and Net Interest Margin (NIM).
Analisis Kontribusi Pariwisata Nimo Highland dan Industri Teh Malabar dalam Menggerakkan Perekonomian Lokal di Kawasan Pangalengan Muhammad Walid Jabar; Nayla Nur Rahma; Firyal Azhar Salsabilla; Raihan Agung Permana; Mohammad Syamba’da; Nazwa Husna
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: 10.65310/7shhwm53

Abstract

This study analyzes the contribution of Nimo Highland tourism and the Malabar Tea industry in driving the local economy of the Pangalengan area. The research employs a descriptive qualitative approach by collecting data through in-depth interviews, field observations, and document analysis. Key informants include representatives from Nimo Highland management and the Malabar Tea plantation, complemented by direct observation of economic activities in both sectors. The findings indicate that Nimo Highland tourism generates short-term economic dynamics through increased visitor spending, job creation in service sectors, and the growth of local micro and small enterprises. In contrast, the Malabar Tea industry provides long-term economic stability through continuous production, employment absorption, and the maintenance of agricultural value chains. The interaction between these sectors creates a complementary relationship that strengthens local economic resilience.
Peran Peternakan Sapi Perah dalam Sistem Agribisnis Lokal: Analisis Ketahanan Pangan dan Ekonomi Wilayah Parongpong Daffa Surya; Muhammad Riziq; Hasan Syahroni; Andrean Wijaya; Muhammad Zelvin Pasha; Muhammad Aerosena
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/tpnhb286

Abstract

This study examines the role of dairy cattle farming within the local agribusiness system of Parongpong, focusing on its contribution to food security and regional economic stability. The research employs a descriptive-analytical approach based on field observations, interviews with farmers and stakeholders, and documentation of local agribusiness practices. The results indicate that dairy farming in Parongpong has developed through a long historical process and currently operates as an integrated agribusiness system linking upstream input provision, milk production, cooperative institutions, and downstream distribution. Milk production plays a dual role as a source of animal-based nutrition and as a stable source of daily income for farming households. The sector also generates significant employment opportunities, both directly and indirectly, and creates multiplier effects across supporting sectors such as feed supply, transportation, and local trade. Cooperative institutions function as key stabilizers by ensuring market access, quality control, and price stability. Overall, the findings demonstrate that dairy farming in Parongpong is not merely a primary production activity but a strategic economic and food system component that strengthens local resilience and supports sustainable regional development.
Valuasi Ekonomi Monumen Perjuangan Rakyat Jawa Barat: Analisis Konseptual Willingness to Pay dalam Upaya Pelestarian Sejarah Muhammad Raihan Firdaus; Mentari Ramadani; Witri Saren Simanjorang; Danu Anugrah Saputra; Khabib Fathurahman; Rexcy Zihad Tri Hidayat; Fauzie Hakim Mulyady; Muhammad Azka Nursyifa
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/hv99tq57

Abstract

The People’s Struggle Monuments of West Java represent public cultural assets that embody historical memory, collective identity, and social values embedded in public space. Preservation efforts have often relied on government funding, creating structural vulnerability when fiscal priorities shift. This study aims to conceptually analyze the economic valuation of struggle monuments through the willingness to pay approach as a strategy for sustainable heritage preservation. Using a qualitative conceptual-analytical method, this research synthesizes policy frameworks, cultural heritage theories, and empirical findings from previous valuation studies. The analysis demonstrates that willingness to pay reflects not only economic capacity but also public perception, historical awareness, emotional attachment, and trust in monument management. Integrating willingness to pay into preservation policy provides empirical justification for participatory funding mechanisms, improves policy legitimacy, and strengthens community involvement. This approach positions heritage preservation as a shared social responsibility rather than a solely governmental obligation. The study contributes to the literature on cultural heritage economics by extending willingness to pay analysis to struggle monuments and offers a conceptual foundation for policy development that aligns historical preservation with sustainable public participation.
Etnokapitalisasi Pariwisata: Analisis Model Pengembangan Cultural Tourism Sunda dalam Mengoptimalkan Multiplier Effect Ekonomi Lokal di Tahura Ir. H. Djuanda Naysilla Desti Aulia; Yusuf Firmansyah; Beby Rabiul Al Zahra; Nabhan Fajrul Falah; Aqila Nurlaily; Muhamad Nazril; Gloria Gabriella
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/eea4rz44

Abstract

This study examines the role of ethnocapitalization in Sundanese cultural tourism as a strategy to generate local economic multiplier effects. Using a descriptive-analytical literature review approach, the research analyzes academic articles discussing cultural tourism, multiplier effects, and community-based tourism development in Indonesia, with particular relevance to Sundanese cultural contexts. The analysis focuses on key themes including economic impacts, development strategies, community participation, and the commodification of culture. The findings indicate that Sundanese cultural tourism has strong potential to enhance local economic growth by creating employment opportunities, increasing community income, and strengthening local enterprises. At the same time, challenges such as excessive commercialization, unequal benefit distribution, and economic dependency on tourism remain critical issues. Effective governance, inclusive community involvement, and product diversification are essential to balance economic objectives with cultural preservation.
Pengaruh Experiential Marketing, Daya Tarik Wisata, Citra Destinasi dan Fasilitas Wisata terhadap Kepuasan Pengunjung Kebun Raya Sabila Nasuha; Supiani
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: 10.65310/3k0nj173

Abstract

This study aims to analyze the influence of experiential marketing, tourist attraction, destination image, and tourist facilities on visitor satisfaction at Bogor Botanical Gardens. The study uses a quantitative approach with primary data collected through a Google Form-based questionnaire and supported by secondary data from previous studies. The research period covers 2020–2024 with a population of all people residing in Greater Jakarta who have visited Bogor Botanical Gardens. The research sample consisted of 120 respondents determined using purposive sampling. Data analysis was performed using multiple linear regression with SPSS software, through instrument testing, classical assumption testing, t-test, F-test, and coefficient of determination test. The results showed that experiential marketing and tourist attraction had a negative effect on visitor satisfaction, while destination image and tourist facilities had a positive effect on visitor satisfaction at Bogor Botanical Garden.
Perancangan Strategi Usaha Berbasis Analisis Lingkungan Internal dan Eksternal pada UMKM Ayam Ketumbar Hasanah Mutqi Sopiawadi; Dandi Muhammad Rizky; Eka Marlianaa; Imelda Sari; Novia Rizky Azzahra; Nurul Ayudia Hartanti; Nico Mei Xeastro Limbong
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/cg6ke440

Abstract

This study aims to design a business strategy for Hasanah Coriander Chicken MSME based on internal and external environmental analysis to improve business competitiveness and sustainability. The study uses a qualitative descriptive method with a case study approach through in-depth interviews and documentation studies. The analysis was conducted using a strategic management framework that included RBV, PESTEL, as well as IFAS, EFAS, SWOT, and IE matrices. The results showed that the main strengths of the business lie in the distinctive taste of its products and the use of digital platforms, while its weaknesses lie in its limited production capacity and business management. Externally, the digital market offers considerable opportunities, but these are offset by intense competition and fluctuations in raw material prices. The business's strategic position is one of hold and maintain, so selective development is recommended through strengthening product quality, optimizing digital marketing, and improving operational efficiency.  

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