Journal of Economic and Business Advancement
type: channel
description: 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.
publisher: CV SCRIPTA INTELEKTUAL MANDIRI
language: en
publication name: Journal of Economic and Business Advancement
issn: 3110-8229
items: Transformasi PT Bank Syariah Indonesia Tbk Menjadi BUMN: Analisis Komprehensif Perspektif Yuridis, Dampak Ekonomi, dan Syariah
items: The Impact of Motivation and Organizational Commitment on Employee Work Performance
items: Financial Stress and Borrowing Behavior: A Literature Review
items: Pengaruh Coffee Shop Atmosphere, Service Experience, dan Brand Personality terhadap Customer Satisfaction Tomoro Coffee di Kota Surabaya
items: Strategi Pemasaran Digital Wisata Watu Gendong Desa Beji Kecamatan Ngawen Kabupaten Gunungkidul untuk Menarik Minat Kunjungan Wisatawan
items: Pengaruh Kualitas Layanan dan Hubungan Pelanggan terhadap Loyalitas Konsumen Shopee di Desa Citimun Kecamatan Cimalaka Sumedang
items: Resilience of the Traditional Shoe Industry Amid Global Competition: An Empirical Study of Asyifa Lexus Jawa Shoes Cibaduyut Store
items: Repercussion of Price and Promotion on Consumer Interest at CV. XYZ Business in Surabaya
items: Pengaruh Content Marketing, User-Generated Content, dan Brand Awareness terhadap Keputusan Pembelian pada Kosmetik Lokal
items: Pengaruh Viral Marketing, E-Wom, dan Label Halal terhadap Keputusan Pembelian Produk Mixue di Kalangan Pengikut Instagram @Mixueindonesia di Jabodetabek
items: Penerapan Data Mining Naive Bayes dalam Memprediksi Dampak Faktor Ekonomi terhadap Siswa Sekolah Dasar di Lingkungan Perkebunan
items: Penerapan Algoritma Apriori dalam Data Mining untuk Analisis Pola Pembelian pada UMKM Lokal dalam Meningkatkan Strategi Pemasaran
items: Analisis Ruang Lingkup Sistem Bisnis Elektronik: Perspektif Teknologi, Proses Bisnis, dan Manajemen
items: https://scriptaintelektual.com/ascendia/article/view/522
items: Analisis Investasi Saham Sektor Energi Menggunakan Metode Value at Risk (VAR) dan Conditional Value at Risk (CVAR) dengan Pendekatan Single Index Model: Studi Kasus Indeks LQ45 Tahun 2025
items: Perancangan Strategi Usaha Berbasis Analisis Lingkungan Internal dan Eksternal pada UMKM Ayam Ketumbar Hasanah
items: Pengaruh Experiential Marketing, Daya Tarik Wisata, Citra Destinasi dan Fasilitas Wisata terhadap Kepuasan Pengunjung Kebun Raya
items: Etnokapitalisasi Pariwisata: Analisis Model Pengembangan Cultural Tourism Sunda dalam Mengoptimalkan Multiplier Effect Ekonomi Lokal di Tahura Ir. H. Djuanda
items: Valuasi Ekonomi Monumen Perjuangan Rakyat Jawa Barat: Analisis Konseptual Willingness to Pay dalam Upaya Pelestarian Sejarah
items: Peran Peternakan Sapi Perah dalam Sistem Agribisnis Lokal: Analisis Ketahanan Pangan dan Ekonomi Wilayah Parongpong
items: Analisis Kontribusi Pariwisata Nimo Highland dan Industri Teh Malabar dalam Menggerakkan Perekonomian Lokal di Kawasan Pangalengan
items: Analisis Implementasi Good Corporate Governance dan Etika Bisnis dalam Meningkatkan Kinerja Keuangan di PT Bank Mandiri (Persero) Tbk
items: Penganggaran Berbasis Kinerja sebagai Upaya Meningkatkan Akuntabilitas Keuangan: Studi Literatur
items: Akuntabilitas Berbasis Amanah dalam System Pelaporan Keuangan Syariah: Persfektif Akuntansi Islam
items: Pengaruh Kode Etik terhadap Perilaku Profesional Akuntan dan Kualitas Laporan Keuangan
items: Pengaruh Pendidikan Etika Bisnis, Gender, dan Lingkungan Kampus Terhadap Persepsi Etis Mahasiswa Akuntansi Universitas 17 Agustus 1945 Surabaya
items: Peran Audit Siklus Aset Tetap Dalam Meningkatkan Transparansi Dan Akuntabilitas Pengelolaan Entitas Bisnis Modern
items: Tanggung Jawab Profesional Akuntan dalam Memastikan Kepatuhan terhadap Standar Pelaporan Keuangan
items: Strategi Bertahan Usaha Mikro Kecil Menengah (UMKM) dalam Menghadapi Krisis Ekonomi Global
items: Analisis Peran Ulasan Konsumen dalam Membangun Kepercayaan terhadap Brand di Platform E-Commerce Indonesia

Transformasi PT Bank Syariah Indonesia Tbk Menjadi BUMN: Analisis Komprehensif Perspektif Yuridis, Dampak Ekonomi, dan Syariah
type: item
description: This article examines the institutional transformation of PT Bank Syariah Indonesia Tbk into a state-owned enterprise (BUMN) through a comprehensive conceptual framework integrating legal restructuring, economic governance, and Shariah legitimacy. Employing a non-empirical and interpretative-critical approach, the study synthesizes international literature on corporate governance, economic analysis of law, and Islamic finance, alongside normative sources such as regulatory documents, corporate disclosures, and authoritative fatwas. The analysis highlights that BSI’s new persero status strengthens state capacity to position Islamic banking as a strategic development instrument, potentially enhancing scale, competitiveness, and financial inclusion. At the same time, it raises governance challenges, including risks of self-dealing, political intervention, and bureaucratic rigidity that may weaken market discipline. From a Shariah perspective, institutional legitimacy depends on substantive compliance, effective supervision by the Shariah Supervisory Board, and alignment with maqasid al-shariah objectives.
subject: Articles
  topic: section
subject: Islamic banking transformation, state-owned enterprise, corporate governance, economic analysis of law, Shariah compliance.
  topic: keywords
creator: Rachmad Risqy Kurniawan
rights: Copyright (c) 2026 Rachmad Risqy Kurniawan (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-31
publication date: 2026-01-31
starting page: 376
ending page: 387
doi: 10.65310/h582bm72

The Impact of Motivation and Organizational Commitment on Employee Work Performance
type: item
description: The era of globalization has profoundly influenced various aspects of human life, breaking down national boundaries and reshaping international relations through advancements in information and communication technology. In Indonesia, this has significantly impacted industries such as trade, manufacturing, and services. Organizations face intense competition, making employee commitment essential for achieving company goals. Harmonious interpersonal relationships among employees foster trust and togetherness, which are crucial for sustaining high organizational commitment. Without mutual trust and group cohesion, employee commitment diminishes, reducing overall work performance. Clear and jointly established organizational goals provide guidance on responsibilities, workloads, and performance targets while serving as motivational challenges to enhance employee productivity. This study employs multiple linear regression analysis to examine the relationship between motivation, organizational commitment, and employee work performance. The simultaneous F test indicates a significant influence of independent variables on the dependent variable, with a calculated F value of 28.9701 exceeding the F table value of 3.19. The coefficient of determination (R²) is 0.5418, showing that 54.18% of the variance in employee performance is explained by motivation (X1) and organizational commitment (X2), while the multiple correlation coefficient (R) of 0.7361 indicates a strong overall relationship. Partially, organizational commitment exerts the most dominant effect on work performance, with a calculated t value of 5.4485 exceeding the t table value of 2.0096. Factors contributing to this influence include alignment of job characteristics with employee expectations, opportunities for skill development, provision of alternative job options, and organizational support for knowledge enhancement, all of which collectively improve employee work performance.
subject: Articles
  topic: section
subject: Motivation, Organizational Commitment, Employee Performance, Work Behavior, Human Resource Management.
  topic: keywords
creator: Anugrah Rossytasari
creator: Sugiharto Sugiharto
creator: Achmad Daengs GS
creator: Enny Istanti
creator: Diana Zuhro
rights: Copyright (c) 2026 Anugrah Rossytasari, Sugiharto Sugiharto, Achmad Daengs GS, Enny Istanti, Diana Zuhro (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-31
publication date: 2026-01-31
starting page: 365
ending page: 375
doi: 10.65310/r0s5x520

Financial Stress and Borrowing Behavior: A Literature Review
type: item
description: This article synthesizes contemporary scholarship on financial stress and borrowing behavior through a structured interpretive literature review of Scopus-indexed studies published between 2015 and 2025. Drawing on economics, behavioral finance, and economic psychology, the review integrates empirical and theoretical evidence to explain how stress reshapes household borrowing decisions beyond rational choice assumptions. The findings indicate that financial stress operates simultaneously as a cognitive constraint, an emotional burden, and a social signal, influencing credit uptake, debt persistence, and risk tolerance. Psychological mechanisms such as decision fatigue, loss aversion, and social emotions interact with structural factors including income volatility, debt composition, and institutional context. Longitudinal and comparative studies demonstrate that borrowing under stress often reflects short-term coping rather than intertemporal optimization, with measurable consequences for mental health and subjective well-being. The synthesis further reveals persistent heterogeneity across age, socioeconomic position, and cultural settings, challenging universal policy prescriptions. Conceptually, the article advances an integrated framework linking stress dynamics to borrowing behavior across micro-level decision processes and macro-level financialization. Policy implications are discussed briefly.
subject: Articles
  topic: section
subject: Financial Stress, Borrowing Behavior, Household Debt, Consumer Borrowing, Behavioral Finance.
  topic: keywords
creator: Arimbi Priadipa
rights: Copyright (c) 2026 Arimbi Priadipa (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-29
publication date: 2026-01-29
starting page: 354
ending page: 364
doi: 10.65310/x9vyps50

Pengaruh Coffee Shop Atmosphere, Service Experience, dan Brand Personality terhadap Customer Satisfaction Tomoro Coffee di Kota Surabaya
type: item
description: This study aims to analyze the influence of Coffee Shop Atmosphere, Service Experience, and Brand Personality on Customer Satisfaction at Tomoro Coffee in Surabaya. The research employs a quantitative method involving 100 respondents selected using purposive sampling. Data were collected through a five-point Likert scale questionnaire and analyzed using IBM SPSS version 26, including validity, reliability, classical assumption tests, multiple linear regression, t-test, and F-test. The results indicate that all three variables have a positive and significant effect on customer satisfaction, both partially and simultaneously. Brand Personality is the most dominant variable influencing satisfaction. The coefficient of determination (R²) value of 0.750 explains that 75% of customer satisfaction variation is affected by these variables. The findings highlight that a pleasant coffee shop atmosphere, excellent service quality, and a strong brand personality are essential in enhancing customer satisfaction at Tomoro Coffee Surabaya.
subject: Articles
  topic: section
subject: Coffee Shop Atmosphere, Service Experience, Brand Personality, Customer Satisfaction, Tomoro Coffee.
  topic: keywords
creator: Dea Riska Ananta Djawak
creator: M. Sihab Ridwan
rights: Copyright (c) 2026 Dea Riska Ananta Djawak, M. Sihab Ridwan (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-29
publication date: 2026-01-29
starting page: 339
ending page: 353
doi: 10.65310/c4cb5k76

Strategi Pemasaran Digital Wisata Watu Gendong Desa Beji Kecamatan Ngawen Kabupaten Gunungkidul untuk Menarik Minat Kunjungan Wisatawan
type: item
description: This study examines the digital marketing strategies implemented at Watu Gendong Tourism Village, Beji Village, Ngawen District, Gunungkidul Regency, and their role in stimulating tourists’ intention to visit. Employing a field-based qualitative research design, the study integrates in-depth interviews, participant observation, and documentation analysis to capture strategic practices, managerial dynamics, and audience engagement patterns within the destination’s digital promotion ecosystem. The findings reveal that digital marketing effectiveness is strongly shaped by the strategic alignment between visual storytelling, platform selection, and interactive communication with potential visitors. Social media utilization, particularly through visually driven and narrative-based content, contributes to the formation of destination image, perceived authenticity, and emotional attachment among prospective tourists. The active involvement of local stakeholders in content production and online interaction enhances credibility and strengthens digital engagement
subject: Articles
  topic: section
subject: Digital Marketing Strategy, Rural Tourism, Tourist Visit Intention, Destination Branding, Community-Based Tourism.
  topic: keywords
creator: Aji Tegar Herlambang
creator: Erlangga Brahmanto
rights: Copyright (c) 2026 Aji Tegar Herlambang, Erlangga Brahmanto (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-29
publication date: 2026-01-29
starting page: 328
ending page: 338
doi: 10.65310/aaxjf777

Pengaruh Kualitas Layanan dan Hubungan Pelanggan terhadap Loyalitas Konsumen Shopee di Desa Citimun Kecamatan Cimalaka Sumedang
type: item
description: The rapid growth of e-commerce in Indonesia has intensified competition among digital platforms, making customer loyalty a crucial strategic asset. This study aims to analyze the effect of service quality and customer relationship on Shopee consumer loyalty in Citimun Village, Cimalaka District, Sumedang Regency. A quantitative approach with an associative and explanatory research design was employed. The results indicate that service quality significantly influences consumer loyalty through reliable systems, ease of transactions, and consistent service performance. In addition, customer relationship management plays an important role in strengthening emotional attachment and trust, which encourages repeat purchases and long-term platform usage. This study provides empirical evidence that service quality and customer relationship are key determinants of e-commerce loyalty, particularly in rural areas that are still underrepresented in previous research.
subject: Articles
  topic: section
subject: Service Quality, Customer Relationship, Consumer Loyalty, E-commerce, Shopee
  topic: keywords
creator: Shelly Nur Fajrianti Rahayu
creator: Evi Sofiati
rights: Copyright (c) 2026 Shelly Nur Fajrianti Rahayu, Evi Sofiati (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-27
publication date: 2026-01-27
starting page: 319
ending page: 327
doi: 10.65310/wpnq8196

Resilience of the Traditional Shoe Industry Amid Global Competition: An Empirical Study of Asyifa Lexus Jawa Shoes Cibaduyut Store
type: item
description: This study examines the resilience of the traditional footwear industry amid intensifying global competition through an empirical case study of Asyifa Lexus Jawa Shoes in Cibaduyut, Indonesia. Employing a qualitative descriptive approach, the research draws on in-depth interviews and direct observation to analyze how changing consumer preferences, digital marketplaces, and imported footwear influence business sustainability. The findings reveal that declining interest in handmade leather shoes among younger consumers has pressured traditional producers to reconfigure their strategies. Asyifa Lexus Jawa Shoes responds through continuous design adaptation aligned with global trends, differentiation via customized shoe production, and specialization in institutional safety footwear for the Indonesian National Armed Forces and National Police. These strategies reduce exposure to price-based competition and create stable, trust-based market relationships. The study contributes to the literature on industrial and SME resilience by demonstrating how traditional enterprises can survive globalization through focused differentiation, dynamic capabilities, and niche market penetration. Practically, the findings offer strategic insights for traditional footwear SMEs seeking to maintain competitiveness while preserving artisanal identity.
subject: Articles
  topic: section
subject: Traditional footwear industry, SME resilience, Product adaptation, Institutional market, Global competition.
  topic: keywords
creator: Cut Merlinda Shintya P
creator: Tazkia Amelia Rahmat
creator: M Fauzan Fahriyadi
creator: Sofia Oktavia Dewi Fasha
creator: Muhamad Agung Aropah
creator: Kania Indah Sari
rights: Copyright (c) 2026 Cut Merlinda Shintya P, Tazkia Amelia Rahmat, M Fauzan Fahriyadi, Sofia Oktavia Dewi Fasha, Muhamad Agung Aropah, Kania Indah Sari (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-25
publication date: 2026-01-25
starting page: 310
ending page: 318
doi: 10.65310/k2p2qf48

Repercussion of Price and Promotion on Consumer Interest at CV. XYZ Business in Surabaya
type: item
description: This study aims to examine the influence of price and promotion on consumer interest at CV. XYZ in its embroidery business activities. The current problem faced is that CV. XYZ, as a provider of embroidery art services, is not well known among individual or corporate customers. Meanwhile, competitors in the same industry aggressively carry out promotions and advertisements through print media such as newspaper inserts, tabloids, and electronic media. This has greatly impacted the lack of consumer interest in using embroidery services, leading to a decline in CV. XYZ sales volume and its inability to compete with competitors.A quantitative approach was used in this study. Primary data was obtained from 35 respondents. The research shows that there is a significant partial influence of the price and promotion variables on consumer interest at CV. XYZ in the embroidery business. This is demonstrated by the t-test results using SPSS software, where the t-value for Price is 31.988, which is greater than the t-table value of 2.03011, and the t-value for Promotion is 38.815.Simultaneously, it was found that Price and Promotion variables together influence Consumer Interest at CV. XYZ in the embroidery business, with an F-value of 3252.406, which is greater than the F-table value of 2.5. The R value is 0.998 and the simultaneous determination coefficient (R square) is 0.995, meaning that 99.5% of the variation in consumer interest is influenced by Price and Promotion, while the remaining 0.5% is influenced by other variables not studied.Furthermore, this test shows that Price is the most dominant variable influencing consumer interest, as evidenced by the standardized regression coefficient (β) of 0.515, which is higher than the coefficient values for other variables.
subject: Articles
  topic: section
subject: Price, Promotion, Consumer Interest, Marketing Strategy, Embroidery Service Industry.
  topic: keywords
creator: Achmad Daengs GS
creator: Enny Istanti
creator: I Gede Wiyasa
rights: Copyright (c) 2026 Achmad Daengs GS, Enny Istanti, I Gede Wiyasa (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-23
publication date: 2026-01-23
starting page: 301
ending page: 309
doi: 10.65310/24w4jt66

Pengaruh Content Marketing, User-Generated Content, dan Brand Awareness terhadap Keputusan Pembelian pada Kosmetik Lokal
type: item
description: The research aims to analyze the influence of content marketing, user-generated content, and brand awareness on consumer purchasing decisions for kosmetik products, as well as to identify the most dominant variable. Using a quantitative approach, the research involved 130 respondents who had purchased kosmetik products at least once, selected through purposive sampling. Primary data were collected through online questionnaires and analyzed using SPSS with validity tests, reliability tests, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination. The findings indicate that content marketing, user-generated content, and brand awareness simultaneously affect purchasing decisions. Partially, all three variables also have a positive and significant effect, with brand awareness emerging as the most dominant factor influencing consumers’ purchasing decisions..
subject: Articles
  topic: section
subject: Content Marketing, User-Generated Content, Brand Awareness, Purchasing Decision.
  topic: keywords
creator: Puji Widia Andari
creator: Lies Handrijaningsih
rights: Copyright (c) 2026 Puji Widia Andari, Lies Handrijaningsih (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-23
publication date: 2026-01-23
starting page: 282
ending page: 291
doi: 10.65310/wt8rtj97

Pengaruh Viral Marketing, E-Wom, dan Label Halal terhadap Keputusan Pembelian Produk Mixue di Kalangan Pengikut Instagram @Mixueindonesia di Jabodetabek
type: item
description: This study aims to analyze the influence of Viral Marketing, Electronic Word of Mouth (E-WoM), and Halal Label on the purchase decision of Mixue products among Instagram followers of @Mixueindonesia in the Jabodetabek area. This research uses a quantitative approach with primary data collected through questionnaires distributed to 140 respondents. Data analysis was conducted using multiple linear regression, including validity and reliability tests, classical assumption tests, t-test, F-test, and coefficient of determination. The results show that Viral Marketing has a positive effect on purchase decisions with a t-value of 3.430 and a significance level of 0.001. E-WoM also has a positive and significant effect on purchase decisions with a t-value of 3.910 and a significance level of 0.002. Meanwhile, the Halal Label variable has a t-value of 2.010 with a significance level of 0.0458, but it is not considered to have an effect on purchase decisions in this study. Simultaneously, Viral Marketing, E-WoM, and Halal Label significantly influence purchase decisions, as indicated by an F-value of 215.891 and an adjusted R-square of 0.652. These findings indicate that digital marketing strategies and consumer-to-consumer communication play a more dominant role than halal labeling in shaping purchase decisions for Mixue products.
subject: Articles
  topic: section
subject: Viral Marketing, Electronic Word of Mouth, Halal Label, Purchase Decision, Mixue Products.
  topic: keywords
creator: Shopia Dwi Lestari
creator: Ditiya Himawati
rights: Copyright (c) 2026 Shopia Dwi Lestari, Ditiya Himawati (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-23
publication date: 2026-01-23
starting page: 292
ending page: 300
doi: 10.65310/9vcba385

Penerapan Data Mining Naive Bayes dalam Memprediksi Dampak Faktor Ekonomi terhadap Siswa Sekolah Dasar di Lingkungan Perkebunan
type: item
description: This study aims to analyze the application of data mining using the Naive Bayes algorithm to predict the impact of economic factors on elementary school students living in plantation areas. The dataset used in this research consists of student records obtained from SDN 113820 Perkebunan Berangir, including variables such as distance from home to school, student age, early childhood education background, ownership of the Kartu Indonesia Pintar (KIP), and parental income. A total of 95 records were utilized as training data and processed using Orange software version 3.39.0. The evaluation results indicate that the Naive Bayes model achieved an accuracy of 85.3% with an Area Under Curve (AUC) value of 1.000 for both classes, demonstrating excellent classification capability. Although some misclassification occurred in the non-eligible class, the overall performance confirms that Naive Bayes is an effective and reliable classification method for analyzing socioeconomic factors in educational contexts. The findings suggest that this approach can support data-driven decision-making in educational assistance programs.
subject: Articles
  topic: section
subject: Data Mining, Naive Bayes, Economic Factors, Classification
  topic: keywords
creator: Trisalia Purba
creator: Dea putri sartika
creator: Ajeng Pratiwi
creator: Zakaria Hasibuan
rights: Copyright (c) 2026 Trisalia Purba, Dea putri sartika, Ajeng Pratiwi, Zakaria Hasibuan (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-23
publication date: 2026-01-23
starting page: 273
ending page: 281
doi: 10.65310/24dznc68

Penerapan Algoritma Apriori dalam Data Mining untuk Analisis Pola Pembelian pada UMKM Lokal dalam Meningkatkan Strategi Pemasaran
type: item
description: A well-prepared abstract allows readers to quickly and accurately identify the basic content of a Local MSMEs make a significant contribution to the regional economy; however, the diversity of products offered often creates difficulties for consumers in making purchasing decisions. Therefore, this study utilizes Python-based data analysis as an approach to generate product recommendations that can support the improvement of MSMEs’ marketing strategy effectiveness. This research employs a data mining method by applying the Apriori algorithm, supported by the pandas and mlxtend libraries, to analyze consumer purchasing patterns. The data processing results indicate an association between rice and cooking oil products, where rice purchases are followed by cooking oil purchases at a rate of 60%, while cooking oil purchases are followed by rice purchases at a rate of 75%. These purchasing association patterns serve as the basis for developing product recommendations, enabling MSMEs to manage inventory more optimally and design more targeted marketing strategies.
subject: Articles
  topic: section
subject: Data Mining, Apriori, Purchase Patterns, Product Recommendations, MSMEs.
  topic: keywords
creator: M. Afrendi
creator: Sugeng Prayetno
creator: Andre Kurniawan
creator: Ade Kurniawati
creator: Jhovimay Deviqih
rights: Copyright (c) 2026 M. Afrendi, Sugeng Prayetno, Andre Kurniawan, Ade Kurniawati, Jhovimay Deviqih (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-23
publication date: 2026-01-23
starting page: 262
ending page: 272
doi: 10.65310/z0dwgz59

Analisis Ruang Lingkup Sistem Bisnis Elektronik: Perspektif Teknologi, Proses Bisnis, dan Manajemen
type: item
description: This study aims to analyze the scope of electronic business systems from the perspectives of technology, business processes, and management through a qualitative descriptive approach based on literature review. Data were collected from textbooks, scientific journals, and relevant empirical studies discussing the development and implementation of e-business systems in various organizational contexts. The analysis focuses on key aspects, including business models, technological infrastructure, data security and privacy, as well as human resources and change management. The findings indicate that electronic business systems represent an integrated framework that extends beyond online transactions to encompass internal process integration, strategic decision-making, and value creation. Effective implementation of e-business requires alignment between business models and market characteristics, supported by reliable technology and robust data protection mechanisms. In addition, organizational readiness, digital literacy, and adaptive management play a crucial role in ensuring successful digital transformation
subject: Articles
  topic: section
subject: Electronic Business, Business Model, Information Technology, Digital Transformation, Management.
  topic: keywords
creator: Rio Rinto Saki
creator: Antika Zahrotul Kamalia
rights: Copyright (c) 2026 Rio Rinto Saki, Antika Zahrotul Kamalia (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-17
publication date: 2026-01-17
starting page: 252
ending page: 261
doi: 10.65310/sjgqhw02

https://scriptaintelektual.com/ascendia/article/view/522
type: item
title: Pengaruh Dewan Komisaris Independen, Komite Audit, Good Corporate Governance, dan Kinerja Keuangan terhadap Pengungkapan Sustainability Report: Studi pada Perusahaan BUMN yang Terdaftar di IDX-MES BUMN 17 Tahun 2021-2024
description: The disclosure of Sustainability Reports by State-Owned Enterprises (SOEs) plays an important role not only in complying with regulatory requirements, but also in building the company's image and stakeholder trust. This study aims to analyze the influence of Good Corporate Governance and financial performance on the disclosure of Sustainability Reports in SOEs listed on the IDX-MES BUMN 17 index for the period 2021–2024. The research sample consisted of 9 companies with a total of 36 observations obtained through purposive sampling. Data analysis was performed using descriptive statistics, classical assumption tests, and hypothesis testing with the help of Microsoft Excel and SPSS version 22. The results show that Good Corporate Governance and financial performance influence Sustainability Report disclosure, while independent boards of commissioners and audit committees do not. Simultaneously, all research variables have a significant effect on Sustainability Report disclosure.
subject: Articles
  topic: section
subject: Sustainability Report, Independent Board of Commissioners, Audit Committee, Good Corporate Governance, Financial Performance.
  topic: keywords
creator: Idu Aulia
creator: Zuliansyah Zuliansyah
creator: Yusuf Bachtiar
rights: Copyright (c) 2026 Idu Aulia, Zuliansyah Zuliansyah, Yusuf Bachtiar (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-15
publication date: 2026-01-15
starting page: 195
ending page: 211
doi: 10.65310/vjmnvw79

Analisis Investasi Saham Sektor Energi Menggunakan Metode Value at Risk (VAR) dan Conditional Value at Risk (CVAR) dengan Pendekatan Single Index Model: Studi Kasus Indeks LQ45 Tahun 2025
type: item
description: The energy sector is characterized by high volatility, making comprehensive risk analysis essential for investment decision-making. This study examines the risk and return characteristics of energy sector stocks included in the LQ45 index in 2025 by integrating the Single Index Model with Value at Risk (VaR) and Conditional Value at Risk (CVaR). Daily closing price data from February 2022 to July 2025 are employed to estimate stock returns, market sensitivity, and portfolio risk. The Single Index Model identifies three optimal stocks AKRA, MEDC, and PGAS based on their Excess Return to Beta and positive Zᵢ values, resulting in portfolio weights of 39.6%, 51.8%, and 8.5%, respectively. Monte Carlo simulation is applied to estimate portfolio risk at a 95% confidence level. The results indicate that the portfolio’s VaR reflects a manageable level of potential daily loss, while the CVaR reveals the average loss under extreme market conditions beyond the VaR threshold. Overall, the findings suggest that the optimal energy sector portfolio offers a balanced risk–return profile with controlled exposure to market and tail risks, providing valuable insights for risk-aware investors.
subject: Articles
  topic: section
subject: Investment risk, VaR, CVaR, Single Index Model, LQ45, energy sector.
  topic: keywords
creator: Ayu Nor Aisah
creator: Eka Krisna Santoso
creator: Nurul Maqfirah Rauf
rights: Copyright (c) 2026 Ayu Nor Aisah, Eka Krisna Santoso, Nurul Maqfirah Rauf (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-13
publication date: 2026-01-13
starting page: 186
ending page: 194
doi: 10.65310/xxd11m37

Perancangan Strategi Usaha Berbasis Analisis Lingkungan Internal dan Eksternal pada UMKM Ayam Ketumbar Hasanah
type: item
description: 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.
subject: Articles
  topic: section
subject: SMEs, Business Strategy, SWOT Analysis, Business Environment, Culinary
  topic: keywords
creator: Mutqi Sopiawadi
creator: Dandi Muhammad Rizky
creator: Eka Marlianaa
creator: Imelda Sari
creator: Novia Rizky Azzahra
creator: Nurul Ayudia Hartanti
creator: Nico Mei Xeastro Limbong
rights: Copyright (c) 2026 Mutqi Sopiawadi, Dandi Muhammad Rizky, Eka Marlianaa, Imelda Sari, Novia Rizky Azzahra, Nurul Ayudia Hartanti, Nico Mei Xeastro Limbong (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-13
publication date: 2026-01-13
starting page: 176
ending page: 185
doi: 10.65310/cg6ke440

Pengaruh Experiential Marketing, Daya Tarik Wisata, Citra Destinasi dan Fasilitas Wisata terhadap Kepuasan Pengunjung Kebun Raya
type: item
description: 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.
subject: Articles
  topic: section
subject: Destination Image, Tourist Attraction, Experiential Marketing, Tourist Facilities, Visitor Satisfaction.
  topic: keywords
creator: Sabila Nasuha
creator: Supiani
rights: Copyright (c) 2026 Sabila Nasuha, Supiani (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-16
publication date: 2026-01-16
starting page: 241
ending page: 251
doi: 10.65310/3k0nj173

Etnokapitalisasi Pariwisata: Analisis Model Pengembangan Cultural Tourism Sunda dalam Mengoptimalkan Multiplier Effect Ekonomi Lokal di Tahura Ir. H. Djuanda
type: item
description: 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.
subject: Articles
  topic: section
subject: Cultural Tourism, Ethnocapitalization, Multiplier Effect, Sundanese Culture, Local Economy.
  topic: keywords
creator: Naysilla Desti Aulia
creator: Yusuf Firmansyah
creator: Beby Rabiul Al Zahra
creator: Nabhan Fajrul Falah
creator: Aqila Nurlaily
creator: Muhamad Nazril
creator: Gloria Gabriella
rights: Copyright (c) 2026 Naysilla Desti Aulia, Yusuf Firmansyah, Beby Rabiul Al Zahra, Nabhan Fajrul Falah, Aqila Nurlaily, Muhamad Nazril, Gloria Gabriella (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-16
publication date: 2026-01-16
starting page: 232
ending page: 240
doi: 10.65310/eea4rz44

Valuasi Ekonomi Monumen Perjuangan Rakyat Jawa Barat: Analisis Konseptual Willingness to Pay dalam Upaya Pelestarian Sejarah
type: item
description: 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.
subject: Articles
  topic: section
subject: economic valuation, willingness to pay, struggle monument, cultural heritage, preservation policy.
  topic: keywords
creator: Muhammad Raihan Firdaus
creator: Mentari Ramadani
creator: Witri Saren Simanjorang
creator: Danu Anugrah Saputra
creator: Khabib Fathurahman
creator: Rexcy Zihad Tri Hidayat
creator: Fauzie Hakim Mulyady
creator: Muhammad Azka Nursyifa
rights: Copyright (c) 2026 Muhammad Raihan Firdaus, Mentari Ramadani, Witri Saren Simanjorang, Danu Anugrah Saputra, Khabib Fathurahman, Rexcy Zihad Tri Hidayat, Fauzie Hakim Mulyady, Muhammad Azka Nursyifa (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-15
publication date: 2026-01-15
starting page: 222
ending page: 231
doi: 10.65310/hv99tq57

Peran Peternakan Sapi Perah dalam Sistem Agribisnis Lokal: Analisis Ketahanan Pangan dan Ekonomi Wilayah Parongpong
type: item
description: 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.
subject: Articles
  topic: section
subject: Dairy Farming, Local Agribusiness, Food Security, Regional Economy, Parongpong
  topic: keywords
creator: Daffa Surya
creator: Muhammad Riziq
creator: Hasan Syahroni
creator: Andrean Wijaya
creator: Muhammad Zelvin Pasha
creator: Muhammad Aerosena
rights: Copyright (c) 2026 Daffa Surya, Muhammad Riziq, Hasan Syahroni, Andrean Wijaya, Muhammad Zelvin Pasha, Muhammad Aerosena (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-15
publication date: 2026-01-15
starting page: 212
ending page: 221
doi: 10.65310/tpnhb286

Analisis Kontribusi Pariwisata Nimo Highland dan Industri Teh Malabar dalam Menggerakkan Perekonomian Lokal di Kawasan Pangalengan
type: item
description: 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.
subject: Articles
  topic: section
subject: Tourism, Tea Industry, Local Economy, Sector Synergy, Pangalengan
  topic: keywords
creator: Muhammad Walid Jabar
creator: Nayla Nur Rahma
creator: Firyal Azhar Salsabilla
creator: Raihan Agung Permana
creator: Mohammad Syamba’da
creator: Nazwa Husna
rights: Copyright (c) 2026 Muhammad Walid Jabar, Nayla Nur Rahma, Firyal Azhar Salsabilla, Raihan Agung Permana, Mohammad Syamba’da, Nazwa Husna (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-13
publication date: 2026-01-13
starting page: 167
ending page: 175
doi: 10.65310/7shhwm53

Analisis Implementasi Good Corporate Governance dan Etika Bisnis dalam Meningkatkan Kinerja Keuangan di PT Bank Mandiri (Persero) Tbk
type: item
description: 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).
subject: Articles
  topic: section
subject: Good Corporate Governance, Business Ethics, Financial Performance, Banking, Profitability.
  topic: keywords
creator: Muhammad Whindo Langgeng Rachmadiar
creator: Mohamad Afrizal Miradji
creator: Muhammad Arya Arditya Rangga
creator: Mohammad Ilham Ardiansyah
creator: Jovian Argitama
rights: Copyright (c) 2026 Muhammad Whindo Langgeng Rachmadiar, Mohamad Afrizal Miradji, Muhammad Arya Arditya Rangga, Mohammad Ilham Ardiansyah, Jovian Argitama (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-13
publication date: 2026-01-13
starting page: 154
ending page: 166
doi: 10.65310/ddgcjz48

Penganggaran Berbasis Kinerja sebagai Upaya Meningkatkan Akuntabilitas Keuangan: Studi Literatur
type: item
description: 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.
subject: Articles
  topic: section
subject: Performance Based Budgeting; Financial Accountability; Public Sector; Organizational Performance; Literature ReviewAnalysis.
  topic: keywords
creator: Chindy Manika Sari
creator: Fillah Ardhi Fadhillah
creator: Tries Ellia Sandari
rights: Copyright (c) 2026 Chindy Manika Sari, Fillah Ardhi Fadhillah, Tries Ellia Sandari (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-06
publication date: 2026-01-06
starting page: 126
ending page: 133
doi: 10.65310/rg9ed416

Akuntabilitas Berbasis Amanah dalam System Pelaporan Keuangan Syariah: Persfektif Akuntansi Islam
type: item
description: 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.
subject: Articles
  topic: section
subject: Accountability, Amanah, Islamic Accounting, Islamic Financial Reporting, Islamic Accounting System.
  topic: keywords
creator: Andi Muh Nur Hidayat
creator: Masyhuri Masyhuri
rights: Copyright (c) 2026 Andi Muh Nur Hidayat, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-06
publication date: 2026-01-06
starting page: 118
ending page: 125
doi: 10.65310/cs8bc031

Pengaruh Kode Etik terhadap Perilaku Profesional Akuntan dan Kualitas Laporan Keuangan
type: item
description: 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.
subject: Articles
  topic: section
subject: Code of Ethics, Professional Behavior, Accountants, Financial Statement Quality, Professional Ethics.
  topic: keywords
creator: Trenda Indri Ardianti
creator: Siti Nur Azizah
creator: Tries Ellia Sandari
rights: Copyright (c) 2026 Trenda Indri Ardianti, Siti Nur Azizah, Tries Ellia Sandari (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-05
publication date: 2026-01-05
starting page: 109
ending page: 117
doi: 10.65310/mm4bjv72

Pengaruh Pendidikan Etika Bisnis, Gender, dan Lingkungan Kampus Terhadap Persepsi Etis Mahasiswa Akuntansi Universitas 17 Agustus 1945 Surabaya
type: item
description: 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
subject: Articles
  topic: section
subject: Business Ethics Education, Gender, Campus Environment, Ethical Perception .
  topic: keywords
creator: Miqdamuntaqo Ferdiansa
creator: Tries Ellia Sandari
rights: Copyright (c) 2026 Miqdamuntaqo Ferdiansa, Tries Ellia Sandari (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-07
publication date: 2026-01-07
starting page: 143
ending page: 153
doi: 10.65310/v6wcqy41

Peran Audit Siklus Aset Tetap Dalam Meningkatkan Transparansi Dan Akuntabilitas Pengelolaan Entitas Bisnis Modern
type: item
description: 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.
subject: Articles
  topic: section
subject: Fixed Asset Audit, Audit Cycle, Transparency, Accountability, Corporate Governance
  topic: keywords
creator: Nurfaika Nurfaika
creator: Nurfauziah Nurfauziah
creator: Mashyuri Mashyuri
rights: Copyright (c) 2026 Nurfaika Nurfaika, Nurfauziah Nurfauziah, Mashyuri Mashyuri (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-06
publication date: 2026-01-06
starting page: 134
ending page: 142
doi: 10.65310/41pvyq80

Tanggung Jawab Profesional Akuntan dalam Memastikan Kepatuhan terhadap Standar Pelaporan Keuangan
type: item
description: 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.
subject: Articles
  topic: section
subject: professional responsibility, accountant ethics, financial reporting standards, audit quality, compliance.
  topic: keywords
creator: Christian Hadinata
creator: Ardiyansyah Prawirautama Ali
creator: Tries Ellia Sandari
rights: Copyright (c) 2026 Christian Hadinata, Ardiyansyah Prawirautama Ali, Tries Ellia Sandari (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-05
publication date: 2026-01-05
starting page: 100
ending page: 108
doi: 10.65310/btfpjb31

Strategi Bertahan Usaha Mikro Kecil Menengah (UMKM) dalam Menghadapi Krisis Ekonomi Global
type: item
description: 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.
subject: Articles
  topic: section
subject: MSMEs, Survival Strategy, Global Economic Crisis, Culinary Business, SWOT.
  topic: keywords
creator: Mohammad Afrizal Miradji
creator: Siti Masruroh
creator: Nuzulul Arifah Magfiroh
creator: Nabillah Amrista Putri
creator: Alifia Anindita Putri
creator: Sherly Widya Mei
rights: Copyright (c) 2026 Mohammad Afrizal Miradji, Siti Masruroh, Nuzulul Arifah Magfiroh, Nabillah Amrista Putri, Alifia Anindita Putri, Sherly Widya Mei (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-05
publication date: 2026-01-05
starting page: 92
ending page: 99
doi: 10.65310/wmvnb204

Analisis Peran Ulasan Konsumen dalam Membangun Kepercayaan terhadap Brand di Platform E-Commerce Indonesia
type: item
description: 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.
subject: Articles
  topic: section
subject: Consumer Reviews, Brand Trust, E-Commerce, Purchase Intention, Digital Marketing
  topic: keywords
creator: Annisa Bilkhisti
creator: Hopkyn Lumbanbatu
creator: Seyla Ratna Sari Simanjuntak
creator: Melani Simanjuntak
rights: Copyright (c) 2026 Annisa Bilkhisti, Hopkyn Lumbanbatu, Seyla Ratna Sari Simanjuntak, Melani Simanjuntak (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-04
publication date: 2026-01-04
starting page: 84
ending page: 91
doi: 10.65310/cc0z8a51