Journal of Economics, Management, and Accounting
Scripta Economica: Journal of Economics, Management, and Accounting is a scientific journal that publishes research articles, empirical studies, and theoretical reviews in the fields of economics, management, and accounting. This journal aims to serve as an academic platform for researchers, lecturers, students, and practitioners to develop and disseminate high-quality, relevant, and applicable scientific ideas and findings to address the challenges of today's economy and business.
Economic Valuation of Kawali Gecong as a Cultural Asset to Support Sustainable Economic Development
This study aims to analyze the cultural values embodied in kawali gecong and examine its accounting treatment as a heritage asset. The study employed a qualitative interpretive approach using a phenomenological method. Data were collected through in-depth interviews with a kawali gecong owner in Bone Regency and documentation of the perspectives of panre bessi (traditional Bugis blacksmiths) obtained from cultural records and video documentation of the forging process. The findings reveal that kawali gecong embodies historical, symbolic, philosophical, and social values reflected in the concept of siri', intergenerational inheritance, and traditional craftsmanship. These values shape its economic valuation, which is based not on market price but on its sustained social, cultural, educational, and historical benefits. From an accounting perspective, kawali gecong fulfills the characteristics of a heritage asset, with recognition based on service potential, qualitative-descriptive measurement, presentation through systematic heritage asset inventories, and comprehensive disclosure covering its history, cultural significance, and physical condition.
Accounting, Cultural Values, Economic Valuation, Heritage Assets, Kawali Gecong
Copyright (c) 2026 Agus Setiawan, Andi Kamilah Zahra , Muhammad Yamin, Tri Aryana, Alamsyah Alamsyah (Author) https://creativecommons.org/licenses/by/4.0
The Effect of Transformational Leadership on Individual Performance Through Mental Health Support: A Study of Working Students in Bekasi
This study aims to analyze the effect of transformational leadership on individual performance through mental health support among worker-students in Bekasi. The phenomenon of worker-students who simultaneously carry out work and educational responsibilities has the potential to create pressure that affects performance achievement. This study employs a causal quantitative approach using a survey method. Data were collected through questionnaires distributed to 105 respondents selected using a purposive sampling technique. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 4 software. The results indicate that transformational leadership has a positive and significant effect on individual performance, while mental health support has no significant effect on performance and does not mediate the relationship between transformational leadership and individual performance. The research model explains 21.7% of the variance in individual performance. This study confirms that transformational leadership is the dominant factor in improving the performance of worker-students in Bekasi.
Mental Health Support, Individual Performance, PLS-SEM, Transformational Leadership, Worker-Students.
Copyright (c) 2026 Aulia Larasati Rahman, Fahmi Ahmad Ferdian, Hafshah Radhiya Yardha, Reva Nabillawati, Satryo Aji Hatmoko, Vera Mita, Yudha Heksa Putra (Author) https://creativecommons.org/licenses/by/4.0
The Impact of Corporate Governance Structures and Team-Centric Cultures on Sustainability Report Disclosure Among Energy Sector Companies Listed on the Indonesia Stock Exchange, 2022–2024
This study aims to analyze the effect of corporate governance structure and team-centric culture on sustainability report disclosure in energy sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This study uses a quantitative method with secondary data obtained from companies’ financial reports and sustainability reports. The sample was selected using a purposive sampling method, resulting in 66 research observations. Corporate governance structure is measured through the number of board of directors, board of commissioners, and audit committee members, while team-centric culture is measured using the ratio of employee compensation to operating expenses. Sustainability report disclosure is measured using the Sustainability Report Disclosure Index (SRDI) and analyzed using panel data regression with the assistance of EViews 12 software. The results show that the board of commissioners has a positive and significant effect on sustainability report disclosure, while the board of directors, audit committee, and team-centric culture have no significant effect on sustainability report disclosure.
Audit Committee, Board of Commissioners, Board of Directors, Sustainability Report Disclosure, Team-Centric Culture.
Copyright (c) 2026 Zahrotun Maulidah, Putu Prima Wulandari (Author) https://creativecommons.org/licenses/by/4.0
The Dilemma of the Role of Accounting System Digitization on the Quality of Financial Statements: Between Improved Accuracy and the Risk of Systemic Errors
The digitalization of accounting systems has transformed financial management and reporting processes through the adoption of integrated information technology. This study aims to analyze the dilemma of accounting system digitalization on the quality of financial reporting, particularly the balance between improving information accuracy and the risk of systemic errors. The study employs a qualitative approach using a library research method by critically analyzing scientific journals, academic books, financial reporting standards, and other relevant publications. The findings indicate that digitalization enhances efficiency, timeliness, consistency, and the accuracy of financial reporting through automation and data integration. On the other hand, the high level of system integration increases the potential for systemic errors caused by input inaccuracies, system configuration failures, technological disruptions, and weak internal controls. The quality of financial reporting is influenced by an organization's ability to integrate technology, strengthen users' digital competencies, and implement effective internal controls to minimize systemic risks while optimizing the benefits of digital transformation.
Accounting System Digitalization, Financial Reporting Quality, Information Accuracy; Internal Control, Systemic Error Risk.
Copyright (c) 2026 Nurawalia Pratiwi, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by/4.0
Systematic Literature Review: Opportunities for Digitalization in the Development of Sharia Accounting
The development of digital technology has driven transformation across various sectors, including Islamic accounting, which is required to adapt to changes in the modern business environment. This study aims to analyze the opportunities of digitalization in the development of Islamic accounting and identify digital technologies that support its transformation. The research employs a Systematic Literature Review (SLR) method through the stages of search process, inclusion and exclusion criteria, and quality assessment. The literature was obtained from Google Scholar within the publication period of 2022–2026, resulting in 15 initial articles, 10 articles passing the screening stage, and 7 articles meeting the quality criteria. The findings indicate that digitalization improves efficiency, transparency, accountability, reporting quality, service innovation, and access to Islamic financial services. A total of 14 categories of digital technologies were identified, with blockchain, artificial intelligence, Islamic fintech, cloud computing, and big data analytics as the most dominant technologies. Digitalization plays an important role in supporting a more adaptive and sustainable transformation of Islamic accounting.
Digital Technology, Digital Transformation, Digitalization, Islamic Accounting, Systematic Literature Review.
Copyright (c) 2026 Windah Windah (Author) https://creativecommons.org/licenses/by/4.0
An Axiological Inquiry into Goa Janci as a Cultural Asset: Strategies for Creating Economic Value Based on Cultural Heritage
Goa Janci is a local cultural asset with historical and cultural values, yet studies exploring the axiological values reflected in community experiences in treating it as a cultural asset remain limited. This study aims to analyze the axiological values reflected in community experiences and to explain the meaning of Goa Janci as a cultural asset from the community’s perspective through an inquiry approach. This research employs a descriptive qualitative method with data collected through observations, interviews, and relevant literature studies. The findings reveal that Goa Janci embodies axiological values including preservation, responsibility, mutual cooperation, education, cultural identity, and respect for ancestral heritage. Goa Janci is also interpreted as a source of local cultural learning, a symbol of community identity, and a medium for strengthening social relations. These findings highlight the importance of collaboration among communities, governments, and educational institutions in maintaining cultural values and developing cultural assets sustainably.
Axiology, Cultural Asset, Cultural Heritage, Inquiry Method, Goa Janci.
Copyright (c) 2026 Hasriady Hasriady, Muhammad Yamin, Sapda Mardalena, Riski Fadilah (Author) https://creativecommons.org/licenses/by/4.0
The Effectiveness of Implementing the COSO Internal Control Framework and Its Implications for Fraud Detection in State-Owned Enterprises
State-Owned Enterprises (SOEs) play a strategic role in Indonesia’s economy; however, operational complexity and the large scale of managed assets increase the risk of fraud when internal controls are ineffective. This study aims to analyze the effectiveness of the COSO Internal Control Framework implementation and its implications for fraud detection in SOEs. The research employs a qualitative approach with a comparative case study design involving PT Bank Negara Indonesia (Persero) Tbk. and PT Waskita Karya (Persero) Tbk. Data were obtained through document analysis of annual reports, corporate governance reports, regulations, and supporting publications. The results indicate that BNI effectively implemented the five COSO components, enabling faster fraud detection and response. Conversely, weak COSO implementation at Waskita Karya resulted in prolonged fraud with significant financial impacts. The control environment, particularly tone at the top, was identified as the key factor determining the effectiveness of the internal control system. COSO implementation does not eliminate fraud entirely but enhances organizational capability to accelerate fraud detection and limit its consequences
Corporate Governance, COSO Internal Control Framework, Fraud Detection, Internal Control, State-Owned Enterprises.
Copyright (c) 2026 Lovely Audrey, Jamaludin Iskak (Author) https://creativecommons.org/licenses/by/4.0
Accounting for the Recca Songkok as a Cultural Asset: Recognition and Disclosure Based on the Symbolic Interaction of Bugis Values
Songkok Recca is a cultural heritage of the Bugis community that embodies historical, social, and symbolic values. However, its recognition and disclosure as a heritage asset have largely emphasized its physical characteristics rather than the cultural values embedded within it. This study aims to analyze the recognition and disclosure of Songkok Recca as a heritage asset through the perspective of symbolic interactionism. The study employs a qualitative interpretative approach using a documentation study method. Data were collected from scholarly journals, books, conference proceedings, and other relevant documents discussing Songkok Recca, Bugis culture, symbolic interactionism, and heritage asset accounting, and were analyzed using qualitative content analysis. The findings indicate that Songkok Recca fulfills the characteristics of a heritage asset because it embodies historical, social, and symbolic values reflected in its recca, thread, and motif elements. The disclosure of Songkok Recca should encompass its historical background, symbolic meanings, cultural philosophy, social functions, and preservation efforts to support transparency, accountability, and the sustainable management of cultural heritage assets.
Bugis Community, Cultural Heritage Disclosure, Heritage Asset Accounting, Songkok Recca, Symbolic Interactionism.
Copyright (c) 2026 Nur Isma Arham, Nur Aipa, Septiani Wulan Purnamasari, Muhammad Yamin (Author) https://creativecommons.org/licenses/by/4.0
Anomalies in the Accounting Treatment of Cultural Assets: A Case Study of Janji Cave in Bone Regency
Heritage assets possess unique characteristics because they embody historical, cultural, and social values that cannot be fully represented through monetary-based accounting approaches. This study aims to analyze the anomaly in the accounting treatment of heritage asset values through a case study of Goa Janji in Bone Regency. The research employed a qualitative approach using a case study method. Data were collected through observation, semi-structured interviews, and documentation, and analyzed using the interactive model of Miles, Huberman, and Saldaña. The findings indicate that Goa Janji meets the characteristics of a heritage asset and qualifies for recognition as a government asset under the Government Accounting Standards because it is controlled by the local government and provides service potential to the public. However, an anomaly was identified in the measurement aspect due to the absence of historical cost, the lack of an active market, and the dominance of historical, cultural, and social identity values that cannot be measured reliably. The study concludes that the disclosure of heritage assets should be complemented by narrative information in the Notes to the Financial Statements to provide a more comprehensive representation of their cultural value.
Accounting Treatment, Cultural Assets, Goa Janji, Heritage Assets, Public Sector.
Copyright (c) 2026 Nurfadilah Rahmadani, Zaskia Asmiranda, Widia Natasya, Andi Devtriana Alya Nabila, Salwa Salwa, Muhammad Yamin (Author) https://creativecommons.org/licenses/by/4.0
Analysis of Budget Preparation in Support of Work Program Effectiveness: A Study of the West Java Regional Office of the Ministry of Law
Budget preparation is a strategic instrument for supporting the effectiveness of work program implementation in public sector organizations. This study aims to analyze the budget preparation process in supporting the effectiveness of work programs at the Regional Office of the Ministry of Law of West Java. The study employed a qualitative approach using a library research method by analyzing books, scientific articles, regulations, and official documents related to public sector budgeting. Data were analyzed using content analysis and thematic synthesis to identify the relationship between the budget preparation process, performance-based budgeting, and work program effectiveness. The findings indicate that budget preparation based on the principles of performance-based budgeting and value for money supports the achievement of organizational objectives through more effective, efficient, transparent, and accountable resource allocation. Strengthening coordination, improving the competence of government personnel, optimizing the use of information technology, and conducting continuous evaluation are essential factors in enhancing the quality of budget preparation and the effectiveness of work programs.
Budget Preparation, Performance-Based Budgeting, Regional Work and Budget Plan (RKA), Value For Money, Work Program Effectiveness.
Copyright (c) 2026 Vanya Alliqa Hendra, Herry Sutannto (Author) https://creativecommons.org/licenses/by/4.0
The Saoraja House as a Heritage Asset: An Analysis of Its Economic and Cultural Value and Its Implications for Cultural Accounting
This study analyzes the cultural values of Rumah Saorajana in Lemoape Village and their implications for cultural accounting from a heritage asset perspective. A qualitative approach with an interpretive paradigm and phenomenological method was employed. Data were collected through observation, in-depth interviews, documentation, and literature review, and analyzed using the Miles, Huberman, and Saldaña interactive analysis model. The findings indicate that Rumah Saorajana fulfills the characteristics of a heritage asset by embodying historical, social, educational, and cultural values reflected in the Bugis principles of siri', sipakatau, sipakalebbi, and sipakainge. These values represent intangible cultural values that generate sustainable social and cultural benefits despite providing no direct economic returns. The study also identifies the absence of formal inventory, administrative recording, and disclosure systems for cultural assets. The findings contribute to the development of cultural accounting by integrating local cultural values into public asset management while promoting transparency and accountability in heritage conservation.
Cultural Accounting, Cultural Values, Heritage Asset, Public Sector Accounting, Rumah Saorajana.
Copyright (c) 2026 Rahmat Hidayat, A.M. Rahmat Ramadhani Al Kautsar .M, Riri Sundari, Amelia Saputri, Reski Amelia, Muhammad Yamin (Author) https://creativecommons.org/licenses/by/4.0
The Impact of Transparency and Accountability on Governance in Sirnajaya Village, Bekasi Regency
This study aimed to examine the influence of organizational culture and leadership on employee performance in organizations located in North Cikarang District. A quantitative research approach with a survey method was employed involving 70 respondents selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3 software. The results revealed that organizational culture had a positive and significant effect on employee performance, with a path coefficient of 0.556, a t-statistic of 6.777, and a p-value of 0.000. Leadership also showed a positive and significant effect on employee performance, with a path coefficient of 0.269, a t-statistic of 2.706, and a p-value of 0.007. The R-square value of 0.425 indicates that organizational culture and leadership jointly explain 42.5% of the variance in employee performance. These findings highlight the importance of strengthening organizational culture supported by effective leadership practices to improve employee performance.
Employee Performance, Human Resource Management, Leadership, Organizational Culture, PLS-SEM.
Copyright (c) 2026 Tiara Sapitri, Lusian Putri, Joni Mulyadi, Farisha Akeilla Nuralifiyah, Fathihattul Ihsan, Muhammad Hafizh Mahardika, Winona Dea Nur afni (Author) https://creativecommons.org/licenses/by/4.0
Organizational Culture and Leadership as Determinants of Employee Performance
Copyright (c) 2026 Savanna Inggil, Rahayu Mardiana, Retno Widya Ningsih, Melly Marlinda, Qisthi Khoirunnisa, Pujianti Amalia, Winda Widiyanti (Author) https://creativecommons.org/licenses/by/4.0
The Mediating Role of User Satisfaction in the Effect of Service Quality on User Loyalty to the MyTelkomsel App in Denpasar
Digital transformation has shifted Indonesian society toward the adoption of digital ecosystems, including the use of the MyTelkomsel application as a self-service platform for Telkomsel customers. Although application downloads continue to increase, the number of monthly active users remains relatively low and is accompanied by various complaints regarding digital service quality. This study examines the mediating role of user satisfaction in the relationship between service quality and user loyalty toward the MyTelkomsel application in Denpasar. A quantitative approach with a causal associative design was employed. Data were collected from 130 respondents selected using purposive sampling and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that service quality has a positive and significant effect on both user loyalty and user satisfaction. User satisfaction also positively and significantly affects user loyalty and partially complements the relationship between service quality and user loyalty. These findings highlight the importance of improving digital service quality through solution-oriented customer experiences and stronger emotional engagement to enhance user loyalty.
MyTelkomsel, PLS-SEM, Service Quality, User Loyalty; User Satisfaction.
Copyright (c) 2026 Keysha Valerie Helwina Alowaes, I Wayan Santika (Author) https://creativecommons.org/licenses/by/4.0
The Impact of Financial Literacy, Digital Marketing, and the Use of Accounting Information Systems on the Performance of MSMEs in Surabaya
This study examines the influence of financial literacy, digital marketing, and the use of accounting information systems on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Surabaya City. A quantitative survey approach was employed involving 150 MSME owners selected through purposive sampling. Primary data were collected using structured questionnaires and analyzed with multiple linear regression. The findings indicate that financial literacy, digital marketing, and the use of accounting information systems each have a positive and significant effect on MSME performance. Simultaneously, the three variables significantly affect MSME performance, with a coefficient of determination (R²) of 0.682, indicating that 68.2% of the variation in MSME performance is explained by the proposed model. The findings emphasize the importance of strengthening financial capabilities, expanding digital marketing adoption, and improving the implementation of accounting information systems to enhance MSME competitiveness in the digital transformation era.
Accounting Information System, Digital Marketing, Financial Literacy, MSME Performance, Surabaya City.
Copyright (c) 2026 Silvi Kurnia, Hwihanus (Author) https://creativecommons.org/licenses/by/4.0
Halal Cosmetics from an Islamic Perspective: Industry Development, Challenges, and Business Model Innovations in the Digital Age
The halal cosmetics industry has experienced rapid growth as part of the global Islamic economy, driven by the increasing Muslim population, greater consumer awareness of product safety, and the rising trend of the halal lifestyle. This study aims to analyze the development of the halal cosmetics industry, its challenges, and business model innovations from an Islamic perspective in the digitalization era. The study employs a qualitative method using a literature review approach by analyzing scientific articles, books, industry reports, and relevant policy documents. The findings indicate that halal cosmetics are not only required to comply with halal requirements but must also fulfill the halalan thayyiban principle, encompassing product safety, quality, and overall benefits. Despite its strong growth potential, the industry continues to face challenges related to halal certification, dependence on imported raw materials, limited halal literacy, and differences in international halal standards. Digitalization through e-commerce, blockchain technology, and Sharia-based business model innovation has become a strategic factor in enhancing the competitiveness and sustainability of the halal cosmetics industry.
Business Model Innovation, Challenges, Digitalization, Halal Cosmetics, Islamic Economy.
Copyright (c) 2026 Muhammad Naufal Faqiih, Raihan Septiawan Mubarak (Author); Rahma Fauziah (Translator) https://creativecommons.org/licenses/by/4.0
The Effect of Integrated Reporting Quality, Capital Structure, and Profitability on Firm Value, with Financial Transparency as a Mediating Variable, in Real Estate Companies Listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024
This study aims to examine the effect of Integrated Reporting Quality (IRQ), capital structure, and profitability on firm value, with Financial Transparency as a mediating variable in property companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The study employs panel data from five selected firms (SMRA, APLN, CTRA, ASRI, and LPCK), resulting in 25 observations. Data analysis is conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The direct effect results indicate that capital structure has a negative and significant effect on firm value (β = −0.262; t = 2.891; p = 0.004), while IRQ (β = 0.126; p = 0.424) and profitability (β = 0.165; p = 0.261) show no significant effect. Financial Transparency has a negative and significant effect on firm value (β = −0.651; t = 12.087; p < 0.001) but does not mediate the relationships, as all indirect effects include zero in their confidence intervals. The model explains 52.5% of variance (R² = 0.525), indicating moderate explanatory power.
Capital Structure, Financial Transparency, Firm Value, Integrated Reporting Quality, Profitability.
Copyright (c) 2026 Naila Syifa Azahra, Olivia Lovina Hermanto, Sinta Tri Hapsari, Chava Annastasia Candra, Maria Yovita R.Pandin (Author) https://creativecommons.org/licenses/by/4.0
The Effect of Transformational Leadership Style on Employee Performance at Farina Beauty Clinic in Karawang
This study aims to analyze the effect of transformational leadership style on employee performance at Farina Beauty Clinic Karawang. The research employed a quantitative explanatory design using simple linear regression analysis. The population consisted of 33 active employees, all of whom were selected as the sample through a saturated sampling technique. Data were collected using a Likert-scale questionnaire and analyzed with IBM SPSS. The findings indicate that all research instruments were valid and reliable. The regression analysis produced the equation Ŷ = 7.130 + 0.515X with a coefficient of determination (R²) of 0.635, indicating that transformational leadership explains 63.5% of the variance in employee performance. The t-value of 7.351 with a significance level of 0.000 (<0.05) confirms a positive and significant effect of transformational leadership on employee performance. The novelty of this study lies in directly examining the relationship between the two variables in a beauty clinic setting without incorporating mediating variables, thereby providing new empirical evidence for human resource management in the beauty service industry
Beauty Industry, Employee Performance, Saturated Sampling, Simple Linear Regression, Transformational Leadership.
Copyright (c) 2026 Nandari Nur Iqnatia, Widya Kumala Dewi, Farida Asya, Linda Purnamasari, Umi Zahro Dewi Utami, Saniyyah Nurul Fadilah, Alma Arizulhaq (Author) https://creativecommons.org/licenses/by/4.0
The Role of the West Java Provincial Industry and Trade Office in Supporting the Marketing of MSME Products Through the Pasamoan Program
This study aims to analyze the role of the West Java Provincial Department of Industry and Trade through the PASAMOAN (Pasar Minggon Industri dan Perdagangan) Program in supporting the marketing of micro, small, and medium enterprises (MSMEs) products. The study was motivated by limited market access, inadequate promotional activities, and low brand awareness of regional flagship products. A qualitative descriptive approach was employed by collecting data through direct observation during an internship program, supported by documentation of institutional records and official publications. The findings indicate that the PASAMOAN Program serves as an effective promotional platform that expands market access, enhances product exposure and brand awareness, strengthens business networks, and fosters collaboration among government, business actors, and the community. The program also contributes to trade stabilization by providing affordable basic necessities to the public. These findings demonstrate that PASAMOAN is an effective government-facilitated marketing initiative for improving the competitiveness and sustainability of MSME product marketing in West Java Province.
Market Access, Marketing; MSMEs, PASAMOAN, West Java Provincial Department of Industry and Trade.
Copyright (c) 2026 Rosmiah Sabirah, Herry Sutanto (Author) https://creativecommons.org/licenses/by/4.0
Raising Public Awareness of the Use of Sharia Savings Products
This study aims to analyze the level of public awareness regarding the use of Islamic savings products and to identify the factors influencing public interest in Islamic banking services. This research employs a descriptive method with a qualitative approach based on literature review and interviews. Data were analyzed using qualitative descriptive techniques through reduction, interpretation, and theoretical synthesis. The results indicate that public awareness remains at a low to moderate level. Most people only understand the basic concept of Islamic banking without comprehending contracts, profit-sharing systems, and fundamental differences from conventional banking. This condition is influenced by low Islamic financial literacy, ineffective socialization, limited access to information, and social environmental factors. Educational efforts have improved knowledge but have not significantly changed behavior. Therefore, a comprehensive strategy is needed through literacy strengthening, digital media optimization, and community leader involvement.
Financial Education, Islamic Savings, Islamic Financial Literacy, Islamic Banking, Public Awareness.
Copyright (c) 2026 Jusman Jusman, Reni Delfira, Nur An’nisa. R, Anita Lestari Putri (Author) https://creativecommons.org/licenses/by/4.0
Analysis of Budget Implementation and Administrative Management on the Effectiveness of Human Resource Development (A Case Study of BJB University)
This study aims to analyze the influence of budget realization and administrative management on the effectiveness of human resource development at BJB University. A qualitative approach with a case study design was employed through observations conducted during an internship in the operational division. Data were collected from direct observations of budget realization monitoring using the Internal Information System (SID), administrative documentation, and literature review. The findings indicate that budget realization has generally been implemented effectively, particularly for primary operational expenditures, although delays remain in several supporting budget components due to document verification, administrative completeness, and inter-unit coordination. Administrative management supported by the internal information system has improved document monitoring, yet its effectiveness is still influenced by the quality of administrative processes. The study concludes that budget realization and administrative management jointly contribute to enhancing the effectiveness of human resource development by strengthening organizational operational support.
Administrative Information Systems, Administrative Management, Budget Realization, Human Resource Development, Organizational Effectiveness.
Copyright (c) 2026 Sifa Kholbiyati, Herry Sutanto (Author) https://creativecommons.org/licenses/by/4.0
Analysis of the Mechanism for Preparing Official Travel Accountability Reports (SPJ) as a Form of Financial Administrative Accountability
This study is conducted based on the importance of preparing Official Travel Accountability Reports (SPJ) in accordance with administrative regulations to support accountable financial management. The need for a well-structured accountability system has become increasingly relevant in line with the growing demands for transparency and accountability in regional financial management. The study aims to examine in depth the mechanism for preparing SPJ documents for official travel at the Department of Industry and Trade of West Java Province. This research employs a descriptive qualitative approach with data collection through direct observation, interviews, and documentation. The findings indicate that the SPJ preparation mechanism is carried out in a structured and systematic manner through document preparation by the activity executor (PPTK), verification by the verifier, examination by the disbursement treasurer, further verification by the budget administration official (PPK-SKPD), and approval by the budget user (PA). Each stage functions as a distinct control point while remaining interconnected within an internal control system that ensures document validity and completeness. The mechanism not only serves an administrative purpose but also functions as an important instrument for maintaining financial accountability in local government. Therefore, the effectiveness of each stage becomes a determining factor in ensuring transparent and accountable financial administration.
Administration, Accountability, Mechanism, Official Travel, SPJ.
Copyright (c) 2026 Rahima Ayu Zaharani, Herry Sutanto (Author) https://creativecommons.org/licenses/by/4.0
Analysis of the Account Opening Administrative Process in Support of Effective Customer Service at Bank BJB Syariah’s UIN Sunan Gunung Djati Branch Office
Account opening administrative process is one of the essential activities in banking operations as it relates to accurate customer data management and service quality. This study aims to analyze the account opening administrative process in supporting customer service effectiveness at Bank BJB Syariah KCP UIN Sunan Gunung Djati Bandung. This research employs a descriptive qualitative method with data collection techniques through observation and documentation during the Field Work Practice (PKL) program. Data analysis was conducted through data reduction, data display, and conclusion drawing. The results show that the account opening administrative process is carried out through several stages, including form preparation, document completeness checking, customer data verification, approval process, and document archiving. The implementation of a structured administrative process has been proven to support service effectiveness by improving service speed, reducing administrative errors, and facilitating the overall customer service flow.
Account Opening, Banking Administration, Customer Service, Islamic Banking, Operational Effectiveness.
Copyright (c) 2026 Widaningsih Widaningsih, Herry Sutanto (Author) https://creativecommons.org/licenses/by/4.0
The Effects of Audit Fee Amount, Partner Rotation, and Timeliness on Audit Quality (A Case Study of Public Accounting Firms in Malang)
The current economic climate makes the availability of valid and reliable financial statements a crucial foundation for stakeholders—such as the government, creditors, and investors—in formulating logical and unbiased economic decisions. This study examines the effects of audit fee levels, public accounting firm rotation, and timeliness on audit quality at public accounting firms in Malang. This research employs a quantitative approach using multiple linear regression analysis and involves 47 auditors as respondents through a questionnaire survey. The results indicate that, both simultaneously and individually, audit fees, CPA firm rotation, and timeliness have a positive and significant impact on audit quality. These findings suggest that adequate compensation mechanisms, consistent implementation of auditor rotation, and adherence to timely reporting can enhance the independence, effectiveness, and efficiency of the audit process. These results reinforce the relevance of Agency Theory by reducing information asymmetry between principals and agents
Audit Fee Amount, Audit Firm Rotation, Audit Quality, Agency Theory, Timeliness
Copyright (c) 2026 Farrel Alvis Marcelino Sitompul, Intan Lifinda Ayuning Putri (Author) https://creativecommons.org/licenses/by/4.0
The Influence of Financial and Non-Financial Factors on Indications of Financial Statement Manipulation (An Empirical Study of Energy Sector Companies Listed on the Indonesia Stock Exchange, 2021–2024)
The potential losses caused by financial statement manipulation highlight the importance of early detection of such indications to prevent greater impacts on stakeholders. This study aims to analyze the effect of financial and non-financial factors on the indication of financial statement manipulation. The sample consists of 24 energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period, with a total of 96 observations. Hypothesis testing using logistic regression shows that financial statement manipulation is significantly influenced by financial stability and the frequency of CEO photo appearance. Meanwhile, political connections within the board of commissioners are found to reduce the indication of manipulation, reflecting stronger monitoring due to public scrutiny. In contrast, ineffective supervision, auditor turnover, and CEO tenure show no significant effect. Overall, this study contributes both theoretically and practically to understanding the role of financial and non-financial factors in supporting early detection of financial statement manipulation.
CEO Photo Frequency, Financial Stability, Financial Statement Manipulation Indications, Fraud Hexagon, Political Connections.
Copyright (c) 2025 Jessica Valencia Hutapea (Author) https://creativecommons.org/licenses/by/4.0
Workforce Planning at CV. Project Imaji Nusantara in Bandung Using the Workload Analysis Method
Workforce planning plays a crucial role in ensuring the balance between workload and human resource capacity, particularly in creative industries characterized by project-based and flexible working systems. CV. Project Imaji Nusantara Bandung faces unstandardized task distribution dynamics, requiring a more measurable approach to identify workforce needs objectively. This study analyzes workforce planning, maps actual workload distribution, and determines optimal staffing requirements using the Workload Analysis (WLA) approach. A descriptive qualitative method with a case study design was applied. Data were collected through in-depth interviews, direct observation, and documentation of work activities, and validated using source and method triangulation. Data analysis employed Workload Analysis calculations by comparing total working hours and employees’ effective working time. The results indicate workload imbalance with a total of 360 working hours per month and 154 hours of effective working time, leading to an optimal requirement of 3 employees. The findings emphasize the importance of data-driven workforce planning to improve operational efficiency and employee well-being.
Creative Industry, Productivity, Workload Analysis, Workforce Planning, Working Time.
Copyright (c) 2026 Nayla Salsabilah, Resya Dwi Marselina, Nada Zahra Salsabila, Nadila Siti Fauziah, Najwa Ainun Nabila (Author) https://creativecommons.org/licenses/by/4.0
Analysis of Workforce Planning Strategies to Improve Work Productivity (A Case Study of PT Adira Dinamika Multi Finance Tbk, Cimahi Branch)
This study aims to analyze workforce planning strategies and their contribution to improving employee productivity at PT Adira Dinamika Multi Finance Tbk Cimahi Branch. A qualitative approach with a case study method was employed. Data were collected through in-depth interviews, observations, and documentation, and analyzed using an interactive analysis model. The findings indicate that workforce planning is carried out systematically by considering business targets, workload, employee turnover, and human resource competencies. Competency-based employee placement and development programs through training and job mentoring were found to support improved employee performance. Factors supporting the effectiveness of workforce planning include effective internal communication, work discipline, motivation, leadership, and a conducive work environment. Meanwhile, workload fluctuations and limited planning flexibility were identified as inhibiting factors. The study concludes that integrated and adaptive workforce planning plays a significant role in enhancing employee productivity and supporting the sustainable achievement of organizational goals.
Workforce Planning, Work Productivity, Human Resources, Employee Placement, Employee Development.
Copyright (c) 2026 Sarah Sarah, Rahma Afanezha Pasa Fadillah, Sayla Salsadila, Seni Ramadani, Syinta Dewi Nurfauziah, Resya Dwi Marselina (Author) https://creativecommons.org/licenses/by/4.0
Analysis of Workforce Planning to Achieve Production Targets at PT. ABC President Indonesia, Karawang Branch
This study aims to analyze workforce planning in support of achieving production targets at PT. ABC President Indonesia’s Karawang Branch. The study employs a qualitative approach using a case study design. Primary data was obtained through in-depth interviews with the Head of the Research and Development (R&D) Department, while secondary data was sourced from organizational documents, job descriptions, and the company’s operational reports. Data analysis was conducted through data reduction, data presentation, and drawing conclusions using source and document triangulation techniques to ensure the credibility of the findings. The research results indicate that workforce planning is conducted systematically through workload analysis, work time measurement, and the application of the Full-Time Equivalent (FTE) method to determine the appropriate workforce size aligned with production capacity. The application of this method enables the company to identify conditions of overload or underload on production lines, thereby allowing for more effective workforce distribution. The findings also indicate that the achievement of production targets is influenced by the alignment between workforce capacity, machine capacity, and operational control mechanisms. The integration of workforce planning with the production target validation process contributes to improved operational efficiency, reduced production bottlenecks, and the sustainability of company performance.
Workforce Planning, Production Targets, Workload Analysis, Full-Time Equivalent, Productivity
Copyright (c) 2026 Tasya Fadillah Zaenal, Resya Dwi Marselina, Nadira Yuniar, Novitri Lestari, Desna Girsang (Author) https://creativecommons.org/licenses/by/4.0
Analysis of Workforce Strategies to Improve Employee Performance at PT. Itergo Buana Utama in Bandung
This study aims to analyze the workforce strategies implemented by PT. Itergo Buana Utama Bandung to improve employee performance in the surveying and mapping services industry. The study employs a descriptive qualitative approach, utilizing primary data obtained through in-depth interviews and field observations, as well as secondary data in the form of internal company documents and relevant literature. Informants were selected using purposive sampling, involving management and employees directly involved in project implementation. Data analysis was conducted through the stages of data reduction, data presentation, and drawing conclusions, validated through source and method triangulation. The research findings indicate that effective workforce strategies are built through periodic job rotation to enhance competency flexibility, the development of a self-directed learning culture to accelerate adaptation to digital technology, and the implementation of output-based performance management supported by an open rewards and evaluation system. A flexible organizational structure further strengthens the company’s ability to align workforce needs with project dynamics. The integration of these strategies contributes to improved productivity, work quality, adaptability, and operational effectiveness among employees, thereby supporting the sustainability of organizational performance in a dynamic business environment.
Workforce Planning, Employee Performance, Human Resource Management, Technology Adaptation, Work Productivity
Copyright (c) 2026 Maysha Nakita Maharani Putri, Resya Dwi Marselina, Silfi Nur Fadilah, Sipa Maryana, Shopia Sri Mulyawati, Sulaini Hikmah (Author) https://creativecommons.org/licenses/by/4.0
Designing a Job-Grade-Based Compensation Structure for Post-Harvest Agribusiness Service SMEs
This study aims to design a job-based compensation structure for agribusiness post-harvest service SMEs in order to create a more fair and proportional wage system. The study employs a descriptive quantitative approach, with the research subject being SME X, which operates in agricultural product packaging activities in Bogor Regency. Data were collected through observation, semi-structured interviews, and a job analysis questionnaire involving all positions within the organization. Job evaluation was conducted using the point-factor method based on the dimensions of know-how, problem-solving, and accountability, which were translated into ten compensable factors. The results indicate that the highest job value is found in the General Manager position with a score of 319 points, while the lowest value is in the Packing Staff position with a score of 120 points. Job grouping resulted in five job grades reflecting varying levels of responsibility and complexity. Salary mapping analysis identified discrepancies in the actual compensation structure, characterized by limited salary ranges and suboptimal differentiation between grades. The application of the Sequential Dual Scale method produced a wage structure and scale without overlap between grades and increased the total payroll budget by 16.41%. The resulting compensation structure enhances internal equity, improves wage transparency, and supports more systematic human resource management in agribusiness post-harvest service SMEs.
Copyright (c) 2026 Rijki Abi Nugraha, Fakhrul Mubarok, Salsabila Dwi Aryanti, ⁠Febriana Astuti, Micaela Merliana Rolanda (Author) https://creativecommons.org/licenses/by/4.0