Journal of Economic and Business Advancement
Ascendia: Journal of Economic and Business Advancement is a peer-reviewed, open-access journal published quarterly (March, June, September, December) by CV Scripta Intelektual Mandiri. The journal publishes high-quality research in economics, management, accounting, and business, welcoming manuscripts in English or Indonesian.
Optimalisasi Pengembangan Usaha Kuliner Cheese Roll Sebagai Bentuk Kewirausahaan Kreatif di Sektor Makanan Ringan
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.
Creative Entrepreneurship, Culinary Business, Cheese Roll, Snack Food Sector, MSMEs.
Copyright (c) 2026 Moh Afrizal Miradji, Anggini Lefteuw, Nayla Candyasari, Novita Boymau, Agustina Viviliani Burhan, Inna Fauziatun Nisa (Author) https://creativecommons.org/licenses/by-sa/4.0
Analisis Akuntansi Forensik Terhadap Dugaan Korupsi Pengadaan Chormebook Kemendikbudristek Tahun 2025
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.
Forensic Accounting, Public Procurement, Corruption Analysis, Investigative Audit, Fraud Detection.
Copyright (c) 2026 Macella Aullia Jayadi, Ayu Asari, Tries Ellia Sandari (Author) https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Pembelajaran Etika Bisnis Terhadap Kemampuan Pengambilan Keputusan Etis Mahasiswa Akuntansi
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.
Business Ethics, Ethical Decisions, Ethics Education, Ethical Behavior, Accounting Students.
Copyright (c) 2025 Ayu Dwi Janyanti, Fitri Dwi Anggraini, Tries Ellia Sandari (Author) https://creativecommons.org/licenses/by-sa/4.0
Peran Etika dan Tanggung Jawab Sosial dalam Menopang Keberlanjutan Praktik Akuntansi Syariah Modern
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.
Islamic Accounting, Accounting Ethics, Social Responsibility, Islamic Social Reporting, Sustainability.
Copyright (c) 2025 Wahyu Ardiman, Roy Sakti Prasetya, Alamsyah Alamsyah, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by-sa/4.0
Peran Audit Siklus Utang dalam Menjaga Akuntabilitas dan Transfaransi Laporan Keuangan
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.
Debt Cycle Audit, Accountability, Transparency, Financial Statements, Internal Control.
Copyright (c) 2025 Tia Permatasari, Ahmad Afreza Bahri, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Pendidikan Etika Terhadap Perpepsi Etis Mahasiswa Akuntansi: Studi Kasus Mahasiswa Angkatan 2023
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
Ethics Education, Ethical Perception, Accounting Students, Moral Development Theory, Accounting Education.
Copyright (c) 2025 Fitria Intan Novianti, Nurul Aini, Tries Ellia Sandari (Author) https://creativecommons.org/licenses/by-sa/4.0
Inovasi Teknologi dan Transformasi Digital sebagai Penggerak Daya Saing Ekonomi Indonesia
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.
Technological Innovation, Digital Transformation, MSMEs, Economic Competitiveness, Digital Ecosystem.
Copyright (c) 2025 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 (Author) https://creativecommons.org/licenses/by-sa/4.0
Adopsi Teknologi Data Analytics dan Artificial Intelligence (AI) dalam Peningkatan Efisiensi Prosedur Analitis Audit
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.
Data Analytics, Artificial Intelligence, Audit Efficiency, Analytical Procedures, TAM.
Copyright (c) 2025 Muh. Az’har, Nurul Annisa, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by-sa/4.0
Pengakuan Pendapatan dan Pengakuan Beban dalam Perspektif Akuntansi Syariah
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.
Islamic accounting, revenue recognition, expense recognition, sharia compliance, financial reporting.
Copyright (c) 2025 Agus Setiawan, Akbar Aprian H, Gading Rayhan Al-Ikbar, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by-sa/4.0
Determinan Perilaku Menabung di Kalangan Mahasiswa Perguruan Tinggi di Indonesia
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.
Saving Behavior, Students, Financial Literacy, Self-Control, Financial Digitalization
Copyright (c) 2025 Isabella Magdalena Simbolon, Mahda Aidil Hanafi, Melani Simanjuntak (Author) https://creativecommons.org/licenses/by-sa/4.0
Kelayakan Usaha Salad Buah pada UMKM Kuliner Sehat: Tinjauan Aspek Pasar, Teknis, Manajemen, dan Keuangan
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.
Fruit Salad, Business Feasibility, Market Analysis, Technical Analysis, Financial Analysis.
Copyright (c) 2025 Mohammad Afrizal Miradji, Bayuadi Bayuadi, Miftachul Masrofin Fifmansyah, Anggi Maharani, Fitri Novita Putri Kirana, Rayhan Kanza Albani, Ella Djamila Syah (Author) https://creativecommons.org/licenses/by-sa/4.0
Peran Emas dalam Menjaga Kestabilan Nilai Tukar dan Mengurangi Inflasi Perspektif Ekonomi Islam
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.
Gold, Exchange Rate, Inflation, Islamic Economics, Monetary Stability.
Copyright (c) 2025 Fadhli Suko Wiryanto, Faiz Andreas Fawwaz, Muhammad Alif Shafwan, Elca Vebi Anggelyani, Wafa Az zahra (Author) https://creativecommons.org/licenses/by-sa/4.0
Analisis Peran Profesional Senior dalam Menumbuhkan Budaya Kerja Beretika Sebagai Upaya Kemajuan Perusahaan
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.
Senior Professionals, Ethical Work Culture, Leadership, Organizational Productivity, Internalization of Values
Copyright (c) 2025 Duwi Lestari, Marsyanada Marsyanada, Tries Ellia Sandari (Author) https://creativecommons.org/licenses/by-sa/4.0
Budaya Kerja Adaptif sebagai Strategi Organisasi dalam Menghadapi Perubahan Digital yang Pesat
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.
Adaptive Culture, Digital Transformation, Organizational Agility, Employee Engagement.
Copyright (c) 2025 M. Farrel, Maiza Fikri (Author) https://creativecommons.org/licenses/by-sa/4.0
Analisis Efektivitas Prosedur Audit atas Siklus Kas Berdasarkan Laporan Auditor Eksternal dan Pengungkapan Pengendalian Internal pada Entitas Bisnis
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.
Audit effectiveness, Cash cycle, Internal control, External auditor, ISA 315, ISA 330.
Copyright (c) 2025 Karmila Karmila, Muh. Rijal, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by-sa/4.0
Peranan Audit atas Siklus Piutang dalam Menjamin Kewajaran Penyajian Piutang pada Laporan Keuangan Perusahaan
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.
accounts receivable audit, accounts receivable cycle, financial statement fairness, allowance for doubtful accounts, internal control.
Copyright (c) 2025 Febri Andany, Madinatul Munawwarah, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by-sa/4.0
Makna Harta Sebagai Nilai Ekonomi dan Amanah: Analisis Konseptual dalam Akuntansi Syariah
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.
assets, Islamic accounting, trust, economic value, Islamic objectives
Copyright (c) 2025 Ulfa Sari, Rohana Rohana, Nur Hikmah, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by-sa/4.0
Rekonstruksi Konsep Kepemilikan dan Pengelolaan Harta dalam Perspektif Akuntansi Syariah
This study discusses the reconstruction of the concept of ownership and management of assets in the perspective of Islamic accounting, which emphasizes that assets are a trust that must be managed ethically and oriented towards social welfare, not merely absolute ownership. The research uses a qualitative method based on literature study with an analytical-descriptive and critical-comparative approach, examining primary and secondary literature, regulations, and academic documents related to property ownership and management in Islam and Islamic accounting practices. The results show that the reconstruction of the concept of ownership emphasizes moral responsibility and fair distribution of benefits, while asset management requires transparency, efficiency, and sharia compliance, as reflected in the growth of sharia financial assets and SBN management in Indonesia. Practical implications include the development of a holistic reporting framework, more inclusive sharia accounting standards, and the role of accountants as moral and social supervisors. This study concludes that the reconstruction of the concept of assets is important for developing sharia accounting that is relevant, sustainable, and adaptive to modern economic dynamics.
Amanah, Justice, Sharia Compliance, Sharia Accounting, Asset Management, Sharia PSAK.
Copyright (c) 2025 Andi Kamilah Zahra, Imma Imma, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by-sa/4.0
Optimalisasi Akuntansi Syariah dalam Meningkatkan Transparansi Pengungkapan Laporan Keuangan pada Lembaga Keuangan Syariah
This study examines how optimizing Islamic accounting strengthens the transparency of financial disclosures in Islamic financial institutions through a structured review of authoritative literature, including AAOIFI standards, PSAK Syariah, and contemporary academic works on Islamic finance. Findings show that Islamic accounting provides a value-based reporting foundation integrating ethical, social, and spiritual dimensions that conventional accounting does not fully capture. Strengthening Islamic accounting standards enhances the clarity of transaction recording, reduces interpretation bias, and improves disclosure quality, especially for contracts such as murabahah, mudharabah, musyarakah, and ijarah. The integration of Islamic accounting information systems further increases transparency by ensuring real-time data processing, improving reconciliation accuracy, and enabling deeper disclosures for zakat and other social funds. Literature consistently emphasizes that institutions with strong adherence to Islamic accounting standards demonstrate higher levels of accountability, stakeholder trust, and compliance with syariah principles. Overall, the study concludes that optimizing Islamic accounting is essential for improving financial disclosure transparency and supporting sustainable governance in Islamic financial institutions.
Sharia accounting, transparency, financial statements, sharia financial institutions, accounting information systems.
Copyright (c) 2025 Nuranjani Nuranjani, Efa Fadillah, Tri Aryana, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by-sa/4.0
Analisa Strategi Digital Marketing Adidas dalam Membangun Brand Awareness di Kalangan Generasi Z di Kabupaten Bekasi
This study analyzes the effectiveness of Adidas’ digital marketing strategy in building brand awareness among Generation Z in Bekasi Regency. The research focuses on how digital initiatives, including social media engagement, interactive content, and online promotional activities, contribute to strengthening consumer recognition and perception of the brand. Adidas utilizes various digital platforms that align with Generation Z’s media consumption patterns, emphasizing visually appealing content, concise messaging, and communication styles that match their preferences. The findings indicate that digital marketing plays a central role in capturing attention, encouraging interaction, and enhancing the overall brand image within this demographic group. Continuous exposure through platforms such as Instagram, TikTok, and online campaigns helps shape a stronger understanding of Adidas’ identity and product values. Moreover, the use of trend-based promotions and relatable digital communication increases emotional connection and encourages positive consumer responses. Overall, the study concludes that Adidas’ digital marketing strategy is effective in elevating brand awareness and reinforcing the brand’s position among young consumers in Bekasi Regency.
Digital marketing, brand awareness, Adidas, Generation Z, Bekasi Regency.
Copyright (c) 2025 Leni Sugiyanti, Yulita Yulita, Ayu Ambarwati, Rendy Permana, Muhammad Daffa Fadhillah (Author) https://creativecommons.org/licenses/by-sa/4.0
Peran Insentif Transaksi Digital dan Kredibilitas Informasi dalam Mendorong Minat Pembelian Konsumen pada Platform Marketplace
This study investigates the influence of free shipping, customer reviews, and cashback on purchasing decisions in marketplace platforms. The results demonstrate that free shipping significantly enhances consumer willingness to complete transactions because it removes additional costs and creates a perception of greater efficiency and value. Customer reviews play an essential role in shaping purchasing confidence by providing direct insights into product quality, helping reduce uncertainty, and guiding consumers toward more assured decisions. Cashback contributes to purchase motivation by offering immediate financial benefits, making each transaction feel more rewarding and encouraging stronger buying intentions. When examined collectively, the three variables show a more substantial impact than when analyzed individually, as their combined effect strengthens consumer trust, reduces decision-making barriers, and increases the perceived attractiveness of the purchase. These findings indicate that integrating cost-saving incentives, credible information, and financial rewards can effectively enhance marketplace competitiveness and improve consumer purchasing behavior.
free shipping, customer reviews, cashback, purchase decision, marketplace.
Copyright (c) 2025 Nissa Aurellia Putri, Sherena Anodhea Eka Pramudita https://creativecommons.org/licenses/by-sa/4.0
Analisis Audit Siklus Persediaan dalam Meningkatkan Akurasi dan Keandalan Laporan Keuangan Entitas Bisnis
This study analyzes the role of inventory cycle auditing in improving the accuracy and reliability of financial reporting within business entities. Inventory is a critical component that influences key financial figures, making audit procedures essential to ensure that recorded values align with actual conditions. Using a descriptive–qualitative method, this research evaluates internal control structures, audit procedures, and common findings related to inventory discrepancies. The analysis reveals that weaknesses such as inadequate segregation of duties, inconsistent documentation, and manual data entry significantly increase the risk of material misstatements. Audit procedures including physical verification, reconciliation, and document tracing play a central role in identifying these issues and providing corrective recommendations. Furthermore, recurring audit findings highlight the need for stronger internal monitoring and the adoption of more reliable recording systems. The results indicate that effective inventory auditing enhances data integrity, reduces fraud risks, and supports more credible financial reporting. Ultimately, inventory cycle auditing serves as a strategic tool that contributes to organizational accountability and strengthens the overall quality of financial information.
inventory audit, internal control, financial reporting, data reliability, audit effectiveness.
Copyright (c) 2025 Fitrah Sakinah, Samihah Ulvah, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by-sa/4.0
Peran Audit Siklus Utang dalam Memastikan Kepatuhan dan Efektivitas Pengelolaan Liabilitas Entitas Bisnis Modern
This study aims to analyze the role of debt cycle audits in ensuring compliance and effectiveness in managing the liabilities of modern business entities, given that liabilities through corporate debt pose a high risk to liquidity and misstatement, thus requiring systematic and professional audit oversight. The research uses a literature review as a qualitative approach by examining various academic literature, professional standards, and relevant empirical research results on debt cycle audit practices, auditor challenges, and the concepts of internal control and reporting transparency. The results show that effective debt cycle auditing involves document verification, disclosure of Key Audit Matters (KAM), and auditor competence and independence, which play a significant role in improving the quality of audit opinions, reducing debt costs, and strengthening corporate financial stability. The discussion emphasizes that the effectiveness of debt cycle auditing depends on a combination of strict internal controls, supporting information technology, and auditor integrity in carrying out audit procedures.
Debt Cycle Audit, Liability Compliance, Auditor Competence, Internal Control, Key Audit Matters (KAM).
Copyright (c) 2025 Fahmi Andika, Sahrul Ramadhan, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by-sa/4.0
Membangun Niat Menggunakan Aplikasi Keuangan Digital pada Guru Slta di Kabupaten Bantul
The development of digital financial technology has driven changes in the behavior of educators in managing transactions, necessitating an understanding of the factors that influence their intention to use such applications. This study aims to analyze the role of Customer Satisfaction as a key variable in mediating the influence of Facilitating Conditions, Perceived Security, and Social Influence on the Behavioral Intention of high school teachers in Bantul Regency. The research method used a quantitative approach with Structural Equation Modeling based on Partial Least Squares (SEM-PLS) analysis techniques. Data were obtained by distributing questionnaires to 450 teachers who were the research respondents. The analysis results showed that Customer Satisfaction was the main determinant of Behavioral Intention, with the strongest influence in the model. Facilitating Conditions were found to have a direct effect on Behavioral Intention, but did not increase satisfaction. Meanwhile, Perceived Security and Social Influence did not have a direct effect on Behavioral Intention, but significantly increased Customer Satisfaction, thus becoming full mediators. These findings confirm that the success of digital financial application adoption is mainly influenced by positive user experience, not just facilities, security, or social influence alone.
Digital Financial Applications, High School Teachers, Technology Adoption, Behavioral Intention, User Satisfaction.
Copyright (c) 2025 Muhammad Zaky Sadewa, Heru Tri Sutiono, Dyah Sugandini (Author) https://creativecommons.org/licenses/by-sa/4.0
Analisis Konsep Laba dalam Akuntansi Syariah: Perspektif Teoritis dan Praktis untuk Praktik Keuangan Berkelanjutan
This study analyzes the concept of profit in Islamic accounting as a multidimensional construct that emphasizes not only financial performance but also values of fairness, ethics, and sustainability in line with the maqashid syariah. A qualitative approach based on literature review was used through a systematic search of academic literature, Islamic accounting standards, and empirical data from Islamic financial institutions to understand the relationship between the concepts of profit, governance, and sustainable finance practices. The results of the study show that strengthening internal controls, integrating Environmental, Social, and Governance (ESG) factors, and increasing sustainable financing play a significant role in shaping a broader and more beneficial definition of profit. Data on asset growth, profits, and sustainable financing portfolios in Islamic banking reinforce the finding that the application of spiritual values can go hand in hand with the achievement of positive economic performance. This study concludes that the concept of Islamic profit must be understood holistically as a reflection of halal activities, fair transactions, and real contributions to social and environmental welfare, thereby supporting sustainable financial practices.
Islamic Profit, Islamic Accounting, Sustainability, ESG, Maqashid Syariah
Copyright (c) 2025 Hasriady Hasriady, Septiani Wulan Purnamasari, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by-sa/4.0
Peran Audit Berbasis Teknologi Informasi dalam Deteksi Fraud: Penguatan Proses Audit Internal dan Kompetensi Auditor di Era Transformasi Digital
The rapid acceleration of digital transformation has shifted the paradigm of internal auditing from conventional manual procedures toward technology-driven approaches that enable stronger fraud detection capabilities. This study examines the strategic role of information technology based auditing in enhancing fraud detection, reinforcing internal audit processes, and strengthening auditor competencies within increasingly complex organizational environments. The integration of digital audit tools, data analytics, and automated testing mechanisms provides auditors with broader insight into transactional patterns, real-time monitoring, and improved accuracy in identifying financial irregularities. Furthermore, the development of auditor skills through digital training programs significantly supports the reliability of audit outcomes and ensures that professionals are equipped to evaluate emerging risks. Empirical evidence and literature trends indicate that organizations adopting digital audit practices experience higher efficiency, reduced procedural errors, and strengthened internal control structures. Overall, this study highlights the importance of combining advanced technological systems with competent human resources to ensure a more responsive, preventive, and value-added auditing framework in the digital era.
digital audit, fraud detection, internal control, auditor competency, digital transformation.
Copyright (c) 2025 Jawziyah Khaerullah, Peri Peri, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by-sa/4.0
PENGARUH MEDIA SOSIAL TERHADAP MINAT BELI KONSUMEN DI KOTA MEDAN
This study aims to identify the role of social media in driving consumer purchasing interest in Medan. The rapid development of digital technology has transformed social media into a highly influential marketing tool for businesses. The study used quantitative methods with data collection through a Google Form questionnaire, which successfully obtained 35 respondents. The findings indicate that high frequency of social media use, particularly on platforms that emphasize visual content like TikTok and Instagram, contributes strongly to increased purchasing interest. Factors such as product visual appearance, user reviews, and the influence of influencers are key drivers of consumer interest. Most respondents also admitted to having made a purchase after seeing a promotion on social media and found the product information presented very helpful in making a choice. Social media has been proven to play a significant role in shaping purchasing interest, especially among the younger generation in Medan.
Digital Platforms, Consumer Purchasing Interest, Shopping Behavior, Social Media, Medan City.
Copyright (c) 2025 Novitasari Novitasari, Nabeel Al Fattah Yusuf , Agnes Monika Gulo, Rona Malum Berutu (Author) https://creativecommons.org/licenses/by-sa/4.0
Kemudahan, Keamanan, dan Pengalaman Pengguna: Faktor Penentu Minat Konsumen dalam Menggunakan E-Wallet
This study examines the determinants of consumer interest in using e-wallets by focusing on three core variables: perceived ease of use, security, and user experience. The findings reveal that ease of use significantly increases user willingness to adopt digital payment platforms, particularly when applications offer simple navigation, quick processes, and intuitive interfaces. Security also plays a central role, as strong protection systems such as encryption and multilayer authentication enhance user trust and reduce perceived risks associated with digital transactions. User experience emerges as a decisive factor that integrates technical performance, interface quality, personalization, and seamless transaction flow into a holistic digital interaction that strengthens satisfaction and long-term engagement. The synergy of these three variables generates a positive perception of e-wallet reliability and convenience, thereby influencing users to adopt and continuously use digital payment services. Overall, the study highlights that consumer interest is shaped not by a single factor but by the combined effects of convenience, safety, and meaningful digital experiences.
ease of use, security, user experience, consumer interest, e-wallet.
Copyright (c) 2025 Annisa Bilkhisti, Anggita Refany Pramudya, Chaterine Ratu Rebecca Sirait (Author) https://creativecommons.org/licenses/by-sa/4.0
Peran Strategis Green Sukuk dalam Mendukung Pembangunan Berkelanjutan: Studi Berbasis Literatur Global 2021–2025
This study investigates the strategic role of Green Sukuk in supporting global sustainable development agendas during the 2021–2025 period through a systematic review of international literature. By synthesizing findings from peer-reviewed articles, institutional reports, and global regulatory guidelines, this research identifies Green Sukuk as a rapidly expanding Islamic financial instrument that bridges environmental objectives with Sharia-compliant investment principles. The analysis reveals that Green Sukuk contributes significantly to financing renewable energy, climate-resilience programs, waste management, and low-carbon infrastructure, particularly in emerging economies such as Indonesia, which has become one of the world’s leading issuers. The study highlights that transparency, external verification, and alignment with Environmental, Social, and Governance (ESG) indicators strengthen investor confidence and mitigate risks associated with greenwashing. Additionally, the integration of Maqasid al-Shariah principles reinforces the ethical foundations of Green Sukuk, positioning it as a dual-legitimacy instrument with financial and moral value. Overall, the findings demonstrate that Green Sukuk functions not only as a sustainable financing tool but also as a policy mechanism that accelerates green economic transition and broadens public participation through both institutional and retail investment models.
Green Sukuk, sustainable finance, Islamic finance, ESG integration, climate investment
Copyright (c) 2025 Dio Firmansyah, Peni Haryanti (Author) https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Estetika Kemasan Terhadap Keputusan Pembelian Produk Skincare Lokal di Kalangan Mahasiswa
This study examines the influence of packaging aesthetics on the purchasing decisions of university students who use local skincare products. As competition in the Indonesian skincare market intensifies, visual elements such as color composition, container shape, typography clarity, and overall design harmony increasingly shape consumer perception. A quantitative descriptive method was applied, involving 26 respondents selected through purposive sampling, with data collected via a Likert-scale questionnaire that measured perceptions of packaging aesthetics and purchasing decisions. The findings reveal that color composition and container shape are the most influential aesthetic components, indicating the strong role of visual cues in attracting initial consumer attention. Meanwhile, purchasing decision indicators show that visual appeal contributes significantly to early interest and product comparison, although it is not the dominant factor in motivating consumers to try unfamiliar products. Overall, the results underline that aesthetic packaging enhances perceived value, strengthens brand credibility, and reinforces emotional associations that guide purchasing preferences among young consumers. These insights highlight the strategic importance of visual design in the marketing of local skincare products.
packaging aesthetics, consumer perception, purchasing decision, local skincare, visual design.
Copyright (c) 2025 Alya Nasyani Purba, Stephania Deza E Siahaan, Didi Haryadi, Mahda Aidil Hanafi (Author) https://creativecommons.org/licenses/by-sa/4.0