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.
The Role of Financial Transparency in Mediating the Effect of Cash Presentation on the Quality of Financial Statements in Micro Businesses in Kalianak Morokrembangan
This study aims to analyze the role of financial transparency in mediating the effect of cash presentation on the quality of financial statements in micro businesses in Kalianak Morokrembangan, Surabaya. The approach used is descriptive qualitative through in-depth interviews with three smoked fish business actors as representatives of the traditional food trade sector. The results show that systematic cash presentation has a positive effect on financial statement quality, but this effect is stronger when mediated by a high level of financial transparency. Transparency has been proven to increase the reliability, relevance, and comprehensibility of financial statements through information disclosure and the availability of transaction evidence. Business actors who routinely record transactions and disclose their financial statements to family or business partners show a significant increase in credibility and cash flow stability. This study confirms that the integration of cash recording and transparency is an important foundation in building a simple and accountable accounting system for micro businesses.
Cash presentation, financial transparency, financial report quality, micro businesses, Kalianak Morokrembangan.
Copyright (c) 2025 Aliatus Nurrochmah, Anggelina Wijaya Tan, Sri Rahayuningsih (Author) https://creativecommons.org/licenses/by/4.0
Economic and Ecological Feasibility and Impact of Milk-Based Beverage Businesses: A Case Study of Sticky Milk as a Student Entrepreneurship Innovation
This study analyzes the business feasibility and sustainability dimensions of “Sticky Milk,” a student-led milk-based beverage enterprise developed at Universitas PGRI Adi Buana Surabaya. Using a qualitative descriptive approach supported by financial simulation, the research examines five aspects of business feasibility: market, technical, managerial, financial, and environmental-social impact. Field observations, interviews, and sales reports indicate that the product achieved strong consumer acceptance with a 13.2% profit margin and an estimated monthly net profit of IDR 750,000. The student team demonstrated efficient management, transparent financial records, and an environmentally aware production process using recyclable packaging. Socially, the project enhanced entrepreneurial skills, interdisciplinary collaboration, and local economic engagement within the campus community. These findings confirm that student entrepreneurship can integrate economic viability with ecological and social responsibility, forming a micro-scale model of green and circular business practice. The study proposes the development of green branding strategies, digital accounting, and supply-chain partnerships to ensure long-term sustainability.
Student entrepreneurship, business feasibility, sustainable business, green economy, milk-based beverage
Copyright (c) 2025 M. Afrizal Miradji1, Bayuadi, Adheriana Wida Saputri, Amos Firdo Sihotang, Jea Nur Fitriana, Gunita, Fadensyah Muhammad Daffa Effendi (Author) https://creativecommons.org/licenses/by/4.0
Cross-Sector Collaborative Management Model in Enhancing the Economic Value of Rural Tourism: A Case Study of Bengkelung Park, Pekalongan Regency
This study aims to analyze the effectiveness of the cross-sector collaborative management model (Pentahelix) in increasing the economic value of rural tourism in Bengkelung Park, Pekalongan Regency. The study uses a descriptive qualitative approach with data collection techniques through unstructured interviews, field observations, and documentation. The results show that collaboration between the government, academics, the private sector, the community, and the media has significantly strengthened the local economy. The government plays a role in facilitating policy and infrastructure, academics as research-based advisors, the private sector as investment partners, the community as the main driver, and the media as digital promotion agents. The implementation of the Pentahelix model increased community income by an average of 86.7%, expanded employment opportunities, and strengthened village institutional capacity through the integration of Pokdarwis and BUMDes. These results confirm that cross-sector collaborative governance is an effective strategy for strengthening the competitiveness of the rural tourism economy and promoting sustainable development based on community participation.
Collaborative management, pentahelix, local economy, rural tourism, Bengkelung Park.
Copyright (c) 2025 Halim Ahmad (Author) https://creativecommons.org/licenses/by/4.0
Optimizing Automation Technology to Improve the Competitiveness of Indonesia's Manufacturing Industry in the Digital Economy Era
Digital transformation has changed the landscape of the global manufacturing industry, including in Indonesia. This study analyzes the optimization of automation technology as a strategy to improve the competitiveness of Indonesia's manufacturing industry in the digital economy era. Using literature review and descriptive analysis methods on secondary data from various sources, this study explores the implementation of automation technology in Indonesia's manufacturing sector, the challenges faced, and its impact on productivity and global competitiveness. The results show that the adoption of automation technology in Indonesia will reach 35 percent for large manufacturing companies in 2024, with the manufacturing industry sector growing by 5.68 percent in the second quarter of 2025.The Making Indonesia 4.0 program is a strategic foundation with a target contribution of Industry 4.0 to the Gross Domestic Product of US$133 billion by 2025. Internet of Things technology, artificial intelligence, and robotics are the main pillars of this transformation. Despite challenges such as limited investment and availability of skilled human resources, the potential for increased operational efficiency, reduced production costs, and improved product quality are the main drivers for automation adoption. This study recommends strengthening collaboration between the government, industry, and academia to accelerate the digital transformation of Indonesia's manufacturing industry.
Copyright (c) 2025 Muhammad Natsir, Erwan Darmawan, Djejen Nahrowi (Author) https://creativecommons.org/licenses/by/4.0
Determination of Motivation, Training, and Leadership Style on Employee Performance in the Manufacturing Sector: A Case Study of PT Adi Satria Abadi Yogyakarta
Digital transformation has changed the landscape of the global manufacturing industry, including This study investigates the determinants of motivation, training, and leadership style on employee performance in the leather manufacturing sector, with a case study at PT Adi Satria Abadi Yogyakarta. Using a quantitative approach with 75 randomly selected respondents, data were analyzed through Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results show that leadership style has the most dominant influence on employee performance (β = 0.537, t = 8.421), followed by motivation (β = 0.277, t = 3.192), while training has a positive but insignificant effect (β = 0.135, t = 1.512). The R² value of 0.728 indicates that 72.8% of performance variation is explained by the three independent variables. These findings emphasize that transformational leadership and intrinsic motivation are critical to enhancing performance, while training effectiveness depends on contextual relevance. The study contributes theoretically to human resource management by affirming the strategic synergy among leadership, motivation, and competence development, and provides practical recommendations for strengthening adaptive management systems in manufacturing industries.
Copyright (c) 2025 Krishananta Wijaya, Dwi Utami Puterisari (Author) https://creativecommons.org/licenses/by/4.0
Personal Data Protection as a Pillar of Sustainability and Digital Economic Growth in Indonesia
Indonesia's rapid digital economic development has positioned personal data as a strategic asset in supporting innovation, efficiency, and public trust in digital services. This study aims to analyze the effectiveness of personal data protection implementation in supporting the stability and growth of Indonesia's digital economy. The method used is a descriptive qualitative approach through secondary data analysis from official government reports, academic publications, and international research institutions. The results show that although regulations have created a comprehensive legal framework, their effectiveness is still hampered by delays in establishing an independent supervisory agency, limited human and technical resources, and low public and business awareness of personal data protection. The economic impact of weak implementation is reflected in declining public trust, increased investment risk, and reduced national digital competitiveness. The success of personal data protection must be seen as a key prerequisite for the sustainability of Indonesia's digital economy through collaboration between the government, the private sector, and the public in creating a secure, transparent, and competitive digital ecosystem.
Copyright (c) 2025 Unggul Sagena, Tukina, Tia Ramda Sari (Author) https://creativecommons.org/licenses/by/4.0
Talent Management and Performance Improvement of Civil Servants: A Literature Review on the Indonesian Public Sector
This study examines the implementation of talent management as a strategic approach to improving civil servant performance in Indonesia’s public sector. Employing a literature review and narrative analysis, it synthesizes recent studies and national reports from 2021–2025. The findings indicate that the Indonesian government has strengthened merit-based human resource governance through digital systems such as SIASN and e-SKP, alongside the establishment of regional talent pools. Nevertheless, disparities persist due to leadership rotation, limited competency budgets, and inconsistent data integration. Managerial capacity, institutional readiness, and leadership commitment emerge as the main determinants of success. The study emphasizes that sustainable talent management requires aligning digital transformation, performance-based evaluation, and competency development within organizational strategy. When effectively implemented, talent management not only enhances employee performance but also drives bureaucratic efficiency and accountability. Thus, it functions as a strategic pillar supporting Indonesia’s ongoing public sector reform and administrative modernization.
Copyright (c) 2025 Ikhwal, Waode Sunaini, Maudhy Satyadharma, La Ode Muhammad Ichwan Sjachrawy, Taziruddin (Author) https://creativecommons.org/licenses/by/4.0
Determination of Purchase Intentions for Environmentally Friendly Household Products in Indonesia: A Theory of Planned Behavior Approach
This study aims to analyze the determinants of purchasing intentions for environmentally friendly household products in Indonesia using the Theory of Planned Behavior (TPB) approach. A quantitative approach with an explanatory survey design was applied to 350 respondents in three major cities Jakarta, Surabaya, and Yogyakarta who had purchased green products in the past year. The variables tested included environmental awareness, perceived quality, perceived price, and social influence. Regression analysis results showed that all variables had a significant effect on purchase intention, with an R² value of 0.63 and F = 34.21 (p < 0.01). Environmental awareness was the most dominant factor (β = 0.42), followed by quality perception (β = 0.31) and social influence (β = 0.28), while price had a negative effect (β = -0.25). These results confirm that the intention to purchase green products is driven more by psychological factors and social norms than by economic considerations. The implications of this study emphasize the importance of ecological education, product innovation, and fair pricing policies to strengthen the transition to sustainable consumption in Indonesia.
Copyright (c) 2025 Dwita Prisdinawati, Mira Yanuarti, Febri Nur Pramudya (Author) https://creativecommons.org/licenses/by/4.0
Work Discipline and Organizational Commitment as the Foundation for the Performance of Civil Servants in the One-Stop Integrated Service of the Yogyakarta Class IIA Narcotics Correctional Institution
This study aims to analyze the influence of work discipline and organizational commitment as the foundation of the performance of the State Civil Apparatus (ASN) at the One-Stop Integrated Service (PTSP) of the Yogyakarta Class IIA Narcotics Correctional Institution. The research method used a descriptive quantitative approach with data collection through a Likert scale questionnaire. The results show that the work discipline variable obtained a mean value of 3.68 in the excellent category, which describes punctuality, attendance, compliance with rules, and high responsibility. The organizational commitment variable also obtained a mean value of 3.68 in the excellent category, reflecting strong affective, continuance, and normative commitment. These findings confirm that work discipline and organizational commitment have a synergistic relationship in shaping effective and public service-oriented ASN performance. Improvements in discipline and commitment can be achieved through continuous coaching, leadership role modeling, and a fair reward system. The overall results confirm that discipline and organizational commitment are the main pillars in building ideal services.
Work discipline, organizational commitment, civil servant performance, public service, correctional institutions.
Copyright (c) 2025 Anastasia Fitri Ariyantini, Dwi Utami Puterisari (Author) https://creativecommons.org/licenses/by/4.0
Development and Marketing Strategy for Cheezy Chix Roll as a Creative Culinary Product
This study aims to analyze the development and marketing strategies of Cheezy Chix Roll as a creative culinary innovation amid increasingly competitive food industry competition. The study uses an exploratory descriptive method with a qualitative approach, focusing on culinary trend observation, literature study, and SWOT analysis to identify the product's strengths, weaknesses, opportunities, and threats. The results show that flavor innovation, raw material quality, and attractive packaging are key factors in increasing the competitiveness of Cheezy Chix Roll. On the other hand, digital marketing strategies through social media such as Instagram and TikTok have proven to be effective in expanding market reach and building brand awareness, especially among the younger generation. The SWOT analysis indicates that the product's main strengths lie in its unique taste and potential to go viral on social media, while its main threats come from market competition and rapidly changing culinary trends. Therefore, the long-term success of Cheezy Chix Roll depends on consistency in product innovation, the implementation of environmentally friendly packaging, and the optimization of sustainable digital promotion strategies.
Cheezy Chix Roll, Creative Culinary, Digital Marketing, Marketing Strategy, Product Development.
Copyright (c) 2025 Moh. Afrizal Miradji, Gracia Amry Virginia, Ajeng Margareta, Novi Lailatul Fitri, Citra Devy Arista, Fitrianti Rahma Novitasari, Wanudya Ajeng Ferara (Author) https://creativecommons.org/licenses/by/4.0
Formulation of Business Development Strategies Based on SWOT Analysis and Market Orientation: A Study of Korean Pancake Products in Indonesia
The phenomenon of the Korean Wave (Hallyu) has influenced lifestyle and consumption trends among Indonesian society, including in the culinary sector. This study aims to analyze market potential and formulate business development strategies for Korean Pancakes (Hotteok) in Indonesia. The research method used is qualitative descriptive with a case study approach, through observation of digital sales trends, interviews with business actors and consumers, as well as literature analysis. The results show that Korean Pancakes have high market potential among young consumers, mainly due to the support of Korean cultural trends and increased food consumption through online platforms. SWOT analysis reveals that the main strengths are product uniqueness and visual appeal that aligns with social media trends, while weaknesses include production limitations and product shelf life. Significant opportunities lie in digital collaboration and online market expansion, with the main threats being modern dessert competition and rapid trend changes. Recommended development strategies include flavor variant innovation, brand strengthening through social media, digital distribution optimization, and the development of long-lasting products. Overall, this study confirms that the success of the Korean Pancake business in Indonesia depends on continuous innovation, market trend adaptation, and the establishment of a strong brand identity.
Korean Pancake, Hallyu, market potential, business strategy, SWOT analysis
Copyright (c) 2025 Moh. Afrizal, Bayu Adi, Putri Ayu, Chika Aulia, Nabila Natcjwa, Ayunda Frischa (Author) https://creativecommons.org/licenses/by/4.0
Renewable Energy Policy and Regional Economic Resilience in Indonesia: The Role of Fiscal Capacity and Political Commitment in Energy Transition
Indonesia’s energy transition represents a strategic pathway to achieving regional economic resilience amid global decarbonization pressures and declining dependence on fossil resources. This study examines the relationship between renewable energy policy, fiscal capacity, and political commitment in shaping regional macroeconomic stability. Using a qualitative descriptive–analytical approach, the analysis draws on official reports from the Ministry of Energy and Mineral Resources, the Ministry of Finance, the National Energy Council, and institutional research publications. The findings indicate that renewable energy development remains below national targets, with uneven regional outcomes influenced by variations in fiscal strength and political consistency. Regions with higher fiscal capacity and stable governance tend to demonstrate better adaptability to energy transition policies, resulting in improved investment flows and economic diversification. Conversely, areas with limited fiscal resources and fragmented policy commitment experience slower transformation and weaker resilience. Strengthening local fiscal frameworks and institutional alignment is crucial to ensure that renewable energy policy contributes not only to national energy security but also to sustainable and inclusive regional economic growth.
Copyright (c) 2025 Alvianus Kristian Sumual, Windi Aulian, Eka Pratiwi Briant Pakiding (Author) https://creativecommons.org/licenses/by/4.0
The Influence of Village Head Leadership on the Welfare of the Mojosari Village Community Mantup District Lamongan Regency
This study aims to examine the influence of village head leadership on community welfare in Mojosari Village, Mantup District, Lamongan Regency. The approach used is a quantitative method with data collection techniques through the distribution of questionnaires to 50 respondents. The research instrument has undergone validity and reliability tests, with results showing that all statement items are valid and have a Cronbach’s Alpha value of 0.852, indicating a high level of reliability. Correlation analysis results show an R value of 0.113, which is lower than the r-table value of 0.3281, and an R Square value of 0.013. These findings indicate that village head leadership has an effect on community welfare, but this influence is not statistically significant, contributing only 1.3%, while the remaining 98.7% is influenced by factors outside the research model. Thus, it can be concluded that village head leadership plays a role in improving community welfare, but its influence is still considered weak and not significant, so other variables are needed, such as community participation, village development policies, and the role of social institutions, to strengthen the research model and provide a more comprehensive understanding of the factors that affect the welfare of village communities.
Copyright (c) 2025 Sofia Tri Septiawati, Imam Syafi’i (Author) https://creativecommons.org/licenses/by/4.0
Sustainable Leadership in the Circular Economy Era: Developing a New Model for Assessing Environmental Management and Long-Term Organizational Performance
The transition to a circular economy requires a new leadership paradigm that can balance economic, social, and environmental goals in a sustainable manner. This study aims to develop the Integrated Sustainable Leadership Circularity (ISLC) Model as a framework for assessing the relationship between sustainable leadership, circular economy practices, and long-term organizational performance. The research approach is qualitative, based on literature studies and secondary data from reliable sources such as the Ellen MacArthur Foundation, World Economic Forum, UNEP, and Scopus-indexed scientific journals. Thematic content analysis was conducted to identify the dimensions of leadership, circular practices, and performance indicators that interact within the organizational system. The results of the analysis show that sustainable leadership plays a major role in driving the adoption of circular practices that contribute to improved environmental performance, resource efficiency, and long-term reputation. The ISLC model provides a conceptual and operational basis for empirical research and strategic guidance for managers and policymakers in accelerating the transformation towards a resilient and highly competitive circular economy.
Copyright (c) 2025 Salapudin, Yopi Rahamdani, Ardi Hidayat (Author) https://creativecommons.org/licenses/by/4.0
Analysis of Phytochemical Content and Antioxidant Potential of Indonesian Medicinal Plant Extracts as a Basis for Developing Modern Pharmaceutical Preparations and Increasing the Economic Value of Herbal Products
This study aims to analyze the phytochemical composition and antioxidant potential of extracts from Indonesian medicinal plants as a foundation for developing modern pharmaceutical preparations while enhancing the economic value of herbal products. Seven local plant species, including Poikilospermum suaveolens, Curcuma longa, and Curcuma xanthorrhiza, were tested using ethanol maceration and antioxidant activity assays with the DPPH method. The results revealed variations in key bioactive compounds such as flavonoids, alkaloids, tannins, saponins, and terpenoids, with IC₅₀ values ranging from 20.44 to 80.4 µg/mL, indicating strong to very strong antioxidant activity. A negative correlation (r = –0.82) between the number of active compounds and IC₅₀ values suggests that phytochemical complexity is directly related to biological potency. From an economic perspective, plants with high antioxidant activity have strong potential as raw materials for high-value phytopharmaceuticals and natural cosmetics for export. The findings emphasize that integrating phytochemical research with a green economic approach can strengthen the competitiveness of Indonesia’s herbal industry based on sustainable natural resources.
Copyright (c) 2025 Parwito Parwito (Translator) https://creativecommons.org/licenses/by/4.0
The Influence of Islamic Financial Literacy on Investment Decisions of the Millennial Generation
This study examines the influence of Islamic financial literacy on the investment decisions of Indonesia’s millennial generation amid the growing relevance of ethical and sharia-based finance. Using a qualitative descriptive method through library research, the study analyzes theories, prior findings, and secondary data from OJK and academic sources. The results show that Islamic financial literacy positively shapes millennial awareness, attitudes, and confidence in making investment decisions, encouraging participation in Islamic investment products. However, literacy levels remain relatively low due to limited formal education, lack of engaging educational media, misconceptions about complexity, and low product accessibility. Barriers such as information asymmetry and minimal innovation still hinder broader adoption, though digital platforms and influencer engagement offer promising solutions. The study concludes that improving Islamic financial literacy requires collaboration between the government, industry, academics, and digital communities through education, innovation, and inclusive digital strategies. Enhancing millennial literacy will not only strengthen the Islamic finance sector but also support ethical and sustainable economic growth aligned with Islamic principles.
Copyright (c) 2025 Muhammad Al Faridho Awwal (Author) https://creativecommons.org/licenses/by/4.0
Analysis of Regional Economic Growth Determinants Using Panel Data Models
Regional economic growth is one of the main indicators for measuring development progress at the regional level. In Indonesia, which consists of various provinces with diverse economic characteristics, understanding the factors that determine this growth is crucial for formulating appropriate policies. This study aims to analyze the determinants of regional economic growth using a panel data model, focusing on variables such as investment, labor, education, and infrastructure. The data used comes from 34 provinces in Indonesia during the 2019-2024 period, which was analyzed using a panel regression approach with a fixed effect model. The results show that infrastructure has a positive and significant effect on economic growth, while the variables of investment, labor, and education show no statistically significant effect. These findings imply that local governments need to prioritize infrastructure development to promote sustainable growth. In addition, this study also discusses policy implications in the context of regional inequality in Indonesia. Overall, this analysis contributes to the regional economics literature by emphasizing the importance of panel data in capturing inter-regional and inter-temporal variation.
Copyright (c) 2025 Muh. Nur, Rince Tambunan, Kusman Paluala (Author) https://creativecommons.org/licenses/by/4.0
The Role of Symbolic Political Communication in Shaping the Digital Economic Behavior of Youth in the Social Media Era: A Case Study of Youth in Karanganyar
The rapid growth of digital technology and social media has reshaped how young people engage in economic activities, positioning symbolic communication as a key behavioral driver in the digital economy. This study examines the influence of symbolic political communication on the digital economic behavior of youth in Karanganyar, focusing on how symbols, messages, and visuals affect decision-making. Using a quantitative causal design with 75 respondents aged 18–25, data were gathered through online questionnaires. Validity and reliability tests confirmed strong consistency (Cronbach’s Alpha = 0.788; correlations > 0.361). Results reveal that visual appeal, message reliability, and symbolic credibility on social media significantly impact promotional behavior, consumer trust, and personal branding. Most respondents predominantly female and digitally active indicated that social media symbols shape both consumption and entrepreneurial engagement. The findings highlight that symbolic communication operates not only as an expressive tool but also as an economic mechanism enhancing credibility, collaboration, and competitiveness in digital entrepreneurship. Ultimately, symbolic representation plays a vital role in shaping digital economic identity and sustaining youth participation in the evolving digital economy.
Copyright (c) 2025 Athifah Leony Khoridah, Dzikrina Aqsha Mahardika, Lisna Nurul Widyaningrum, Yelinda Nur Auliana Arimbi, Fitiani, Azis Rafi Baskara, Agus Susilo, Ihsyan Kolefiyan (Author) https://creativecommons.org/licenses/by/4.0
Financial Technology Transformation and Its Implications for the Dynamics of Islamic Banking Development in Southeast Asia
This study examines the implications of financial technology transformation on the dynamics of Islamic banking development in Southeast Asia using a descriptive-comparative qualitative approach. Secondary data were obtained from industry reports such as Asia Business Outlook, UOB Group, and Asian Banking & Finance, which highlight fintech growth and Islamic financial assets in the ASEAN region. The findings reveal that digitalization through fintech enhances operational efficiency, expands financial inclusion, and strengthens transparency in Islamic finance systems. Islamic banks in Indonesia and Malaysia have pioneered the adoption of technologies such as blockchain and artificial intelligence to maintain compliance with Sharia principles while improving competitiveness. Despite challenges related to regulation, cybersecurity, and human capital readiness, the synergy between digital innovation and Islamic values has reinforced the resilience of the regional Islamic banking sector. This transformation underscores that the future of Islamic banking in Southeast Asia depends on integrating technological efficiency with social justice and the ethical foundations of Islamic finance.
Copyright (c) 2025 Muh. Nur, David Christian Engelbert Lisapaly, Ummy Kalsum (Author) https://creativecommons.org/licenses/by/4.0
The Corporate Mystic: Integrating Spiritual Values in Modern Management for Enhanced Leadership Effectiveness and Organizational Sustainability
This study explores how spiritual values can be authentically integrated into modern management to enhance leadership effectiveness and organizational sustainability. Employing a qualitative multi-method approach that includes comparative case studies and document analysis of leading corporations such as Patagonia, Unilever, and Mindvalley, the research identifies key practices of spiritually grounded leadership. Findings reveal that value-driven organizations consistently report higher employee engagement, innovation, and well-being, as confirmed by data from the World Economic Forum (2023), Deloitte (2024), and the International Labour Organization (2023). Spiritual leadership anchored in integrity, compassion, and interconnectedness emerges as a measurable determinant of organizational performance, not a philosophical abstraction. The study concludes that authentic spiritual integration fosters ethical governance, trust, and sustainable productivity. It proposes a conceptual framework positioning the “corporate mystic” as a leader who aligns consciousness with strategy, enabling organizations to harmonize profitability with purpose. This integration of humanistic and managerial excellence signifies a transformative evolution in global leadership paradigms.
Copyright (c) 2025 Imama Zuchroh, Muniroh (Author) https://creativecommons.org/licenses/by/4.0
Integrating Sharia Values into the Legal System to Strengthen Islamic Economic Stability and Growth
The purpose of this study is to analyze the contribution of integrating Sharia values into the legal system to strengthening the stability and growth of the Islamic economy, with a focus on the national context and global relevance. The background of the problem stems from the significant growth of the Islamic financial sector in Indonesia, accompanied by challenges in harmonizing regulations between positive law and Sharia law. The urgency of this study lies in the need for consistent, adaptive, and sustainable legal policy formulation to ensure the continuity of growth while maintaining macroeconomic stability. This research uses a qualitative-descriptive approach with legal-economic analysis, processing secondary data from the OJK, Bank Indonesia, BPS, Ministry of Finance, and international reports, supplemented by a review of legal documents such as laws and fatwas from the DSN-MUI. The novelty of this research lies in the integration of legal analysis and current Islamic financial performance indicators into a single evaluation framework, which captures the direct relationship between regulation, governance, and economic performance.The results of the study show that the integration of sharia values, as reflected in asset growth, increased market share, sound financing quality, and high levels of capital and liquidity, can create a stable, inclusive, and efficient financial ecosystem.
Copyright (c) 2025 Ahmad Akbar Rudin, Eko Filtra (Author) https://creativecommons.org/licenses/by/4.0
The Influence of AI Augmented Decision Tools and Organizational Response Speed on the Strategic Adaptability Level of Startups
This study aims to analyze the effect of AI Augmented Decision Tools and Organizational Response Speed on the Strategic Adaptability of Startups. A quantitative approach with a survey method was employed, involving 120 respondents consisting of CEOs, CTOs, and strategic managers from startups in Indonesia. The research instrument was a five-point Likert scale questionnaire, tested for validity and reliability, and met the classical assumption requirements. Data analysis was conducted using multiple linear regression. The results indicate that, partially, AI Augmented Decision Tools (Sig. = 0.000) and Organizational Response Speed (Sig. = 0.002) significantly affect the Strategic Adaptability of Startups. Simultaneously, both variables significantly influence adaptability (Sig. F = 0.000) with an Adjusted R² value of 0.412, indicating that 41.2% of the variation in strategic adaptability is explained by the research model. These findings support the Dynamic Capabilities and Organizational Agility theories, which place information technology and organizational agility as key factors in strategic adaptation. The study recommends integrating AI-based analytical systems with agile decision-making processes to enhance startups’ adaptability in facing market dynamics.
Copyright (c) 2025 Rusmini Icha Indryani, Lisna Nadila (Author) https://creativecommons.org/licenses/by/4.0
The Influence of Entrepreneurship Knowledge, Quality, and Innovation on the Success of Teak Wood Businesses in Blora Regency
This study aims to determine the influence of entrepreneurial knowledge, product quality, and product innovation on the success of teak wood MSMEs in Blora Regency. Teak wood MSMEs are a leading sector in the region with high growth potential, but they still face various challenges in maintaining their existence. This study employs a quantitative approach based on the Resource-Based View (RBV) theory developed by Edith Penrose in 1959 in her book The Theory of the Growth of the Firm. The research subjects are the owners of teak wood SMEs in Blora Regency, with a population of 141 individuals and a sample size of 104 individuals. Data collection was conducted using questionnaires, and data analysis was performed using multiple linear regression with the assistance of SPSS 26. The results of the study indicate that entrepreneurial knowledge influences business success by 14.36%, product quality by 7.50%, and product innovation by 11.08%. These findings indicate that enhancing the capacity of business operators through entrepreneurship training and product innovation is crucial. Additionally, support from the Blora Regency SME Agency contributes to business success. The researcher recommends that SME operators actively participate in management and entrepreneurship training to promote business growth and sustainability.
Copyright (c) 2025 Maulidia Umroatul Azizah, Ahmad Sehabuddin (Author) https://creativecommons.org/licenses/by/4.0
The Digital Tourism Economy Model as a Driver of Regional Development in Papua
Tourism development in Papua Province requires a strategic approach to maximize its potential and address existing challenges. This article proposes several recommendations to enhance the tourism sector in Papua. First, investment in infrastructure improvements and digital technology development should be prioritized to enhance destination quality and facilitate promotion. Second, expanding promotional strategies through effective digital platforms and social media, as well as improving the quality of promotional content, can broaden market reach. Furthermore, diversifying tourism products with a focus on cultural and environmental preservation will attract various market segments. Improving human resource quality through training and collaboration with various stakeholders is also a crucial step. In addition, the formulation and implementation of a Regional Tourism Master Plan (RIPDA), along with strengthening regulations and policies, will provide clear guidelines for tourism management. Addressing challenges such as migration and potential cultural degradation, as well as improving security systems, should also be considered. Lastly, innovation in digital promotion and the empowerment of local MSMEs can enhance the appeal and economic contribution of the tourism sector. The implementation of these recommendations is expected to foster sustainable tourism growth and provide tangible benefits for local communities in Papua.
Copyright (c) 2025 Muhammad Arianda Ihza Firmanadi, Radite Ranggi Ananta (Author) https://creativecommons.org/licenses/by/4.0
Application of Audit Procedures on Accounts Receivable: A Study at the Public Accounting Firm Bayudi, Yohana, Suzy, Arie (KAP BYSA) Semarang Branch
This study aims to analyze the implementation of audit procedures on accounts receivable at the Public Accounting Firm Bayudi, Yohana, Suzy, Arie (KAP BYSA), Semarang Branch. A descriptive case study approach was used with a qualitative method. Data were collected through internal audit documentation, non-participatory observation, and literature review of audit standards such as SA 315, SA 330, SA 500, and SA 530. The findings indicate that auditors generally comply with professional audit standards, particularly in gathering audit evidence (SA 500) and understanding the entity and its environment (SA 315). However, the application of SA 330 and SA 530 remains suboptimal, especially regarding risk response and the use of statistically-based sampling methods. Key findings include weaknesses in internal control documentation, non-conservative allowance estimation for doubtful accounts, and insufficient disclosure of related-party receivables. This study emphasizes the need to improve documentation quality, adopt audit technologies such as ACL, and enhance risk-based substantive testing strategies. Strengthening these aspects is expected to enhance the effectiveness of accounts receivable audits and contribute to the integrity of financial reporting, thereby safeguarding stakeholder interests.
Copyright (c) 2025 Muhammad Fathur Rohim, Muhammad Agil Al Hadif (Author) https://creativecommons.org/licenses/by/4.0