Vol. 1 No. 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting

Articles

• Analysis of Consumption Behavior in Online Shopping Among Students

  Shasa Afriza, Isabella Magdalena Simbolon, Hezra Naumi Syariah Panjaitan, Chaterine Ratu Rebecca Sirait (Author)

  01 - 06

  • PDF (Indonesian)

• Analysis of Bank Activities in Distributing Non-Performing Loans: A Case Study of Loan Default at PT Bank Century Tbk

  George Muhammad Maulana Helmy Gozali, Jasmine Az-zahra, Naila Syafa AzZahra (Author)

  07 - 15

  • PDF (Indonesian)

• Sharia Ethics and Performance Pressure in Accounting Practice: An Analysis of the Tension between Normative Values and Organizational Reality

  Riandi saputra, Masyhuri Masyhuri (Author)

  16 - 23

  • PDF (Indonesian)

• The Impact of Forensic Accounting on the Detection of Fraud in the Procurement of Goods or Services at the East Java Provincial Representative Office of the Financial and Development Supervisory Agency (BPKP)

  Muhammad Nabil Fatwa, Maulana Ikhrom Ababil, Teguh Adi Priansyah (Author)

  24 - 30

• The Urgency of Strengthening Auditor Independence in Producing Credible and Accountable Financial Reports for Business Entities

  Syahriana Syahriana, Nailah Airin Nur Fadillah, Masyhuri Masyhuri (Author)

  31 - 39

  • PDF (Indonesian)

• The Effect of E-Commerce Application Ease on People's Shopping Interest

  Esra Fania Silitonga, Steven I.S.M Marbun, Mhd. Fajar Nasution, Alintia Silitonga (Author)

  40 - 48

  • PDF (Indonesian)

• Analysis of Opportunities and Strategies for Developing DIY Charm Business Ideas in Indonesia

  Mohammad Afrizal miradji, Bayu Adi, Tania Eka Sabrina, Ratu Aimartasia, Dwi Helena Yuliastari, Galang Trian Saputra, Abiansyah Abiansyah (Author)

  49 - 56

  • PDF (Indonesian)

• Mobile Banking Operations: Convenience, Security, and Challenges

  Annura Nazwa, Rihan Rizky, Tierra Kresna (Author)

  57 - 64

  • PDF (Indonesian)

• The Role of Equity Cycle Audits in Preventing Financial Statement Manipulation in the Era of Corporate Digital Transformation

  Sari Rahayu, Muhammad Anugrah, Masyhuri Masyhuri (Author)

  65 - 72

  • PDF (Indonesian)

• Analysis of the Implementation of Inventory Audit Procedures and the Challenges Faced by Auditors in Assessing Data Reliability to Minimize Inventory Risk in Business Entities

  Angraini Angraini, Muh. Awal, Masyuri Masyuri (Author)

  73 - 80

  • PDF (Indonesian)

• The Influence of E-Wallet Use, Peers, and Financial Literacy on the Financial Behavior of Students at the University of 17 Agustus 1945 Surabaya through Self-Control and Consumptive Behavior

  Maulana Ikhrom Ababil, Hwihanus Hwihanus (Author)

  81 - 91

  • PDF (Indonesian)

• Analysis of the Harmonization of Sharia Accounting Standards with Sharia Principles to Strengthen Modern Financial Reporting Transparency

  Nuraini Nuraini, Siska Asriana, Masyhuri Masyhuri (Author)

  92 - 99

  • PDF (Indonesian)

• Coffee Plants as an Important Support for the Export Value of Indonesian Plantation Commodities

  Achmad Andi Leanado, M Aditya Ferdiansyah, Ikke Adelia Amanda, Shinta Putri Marvina, Alvine Wijaya UN, Arga Christian Sitohang (Author)

  100 - 110

  • PDF (Indonesian)

• The Role of Sharia Accounting in Building Trust and Financial Transparency for MSMEs in Tanete Riattang Subdistrict

  Nurfadilah Rahmadani, Zaskia Asmiranda, Masyhuri Masyhuri (Author)

  111 - 119

  • PDF (Indonesian)

• Evaluation of Labor Policy on Minimum Wages and the Risk of Exploitation in the Formal Industry

  Restu Ramania (Author)

  120 - 127

  • PDF (Indonesian)

• Feasibility Study Analysis of ASD Handmade Bracelet Accessories Business

  Mohamad Afrizal Miradji, Mohammad Ilham Ardiansyah, Surti Padu Leba, Diva Isabella Feoh, Fransiskus Didianus Saputra (Author)

  128 - 135

  • PDF (Indonesian)

• Comparative Analysis of Justice Theory and Stakeholder Theory in Assessing Islamic Sharia Social Responsibility

  Riri Sundari, Salwa Salwa, Masyhuri Masyhuri (Author)

  136 - 143

  • PDF (Indonesian)

• Analysis of the Concept of Assets in Sharia Accounting Based on Ownership, Management Ethics, and Islamic Social Responsibility

  Ameliya Saputri, Nur Ain, Masyhuri Masyhuri (Author)

  144 - 153

  • PDF (Indonesian)

• The Effect of Implementing the Accountant Code of Ethics on Audit Quality and Professional Accountability

  Nur Imroatus Sholikah, Adinda Nibros Zahira Fasya, Tries Ellia Sandari (Author)

  154 - 162

  • PDF (Indonesian)

• The Role of Sharia Code of Ethics in Mitigating Fraud Risk Amid the Acceleration of Digitalization of Sharia Financial Institutions in Indonesia

  Resky Amalia, Widia Natasya, Masyhuri Masyhuri (Author)

  163 - 171

  • PDF (Indonesian)

• The Role of Sustainability Reports in Introducing ESG Principles to Corporate Governance

  Tiara Maulida Kharisma Dwi Cahya (Author)

  172 - 182

  • PDF (Indonesian)

• Spontaneous Economy Based on Physical Activities in Urban Public Spaces: A Case Study of the Saparua Sports Area, Bandung City

  Mutiara Sabila, Sarah Zahr Aulia, Muhamad Rizky Apriyadi, Syafira Nur Tazillah, Silvya Sya’bani (Author)

  183 - 192

  • PDF (Indonesian)

• Sharia Business Ethics in Digital Banking Fintech Governance: A Case Study of Bank Aladin Syariah

  Neng Rosinawati (Author)

  193 - 201

  • PDF (Indonesian)

• Sharia and Conventional Accounting: The Battle of Paradigms between Profit and Principles

  A. M. Rahmat Ramadhani Al Kautsar M., Rahmat Hidayat, Masyhuri (Author)

  202 - 210

  • PDF (Indonesian)

• Sharia Crowdfunding as an Instrument of MSME Financial Inclusion in Indonesia: Development, Challenges, and Regulatory Implications

  Bunga Dwi Fani Ritonga, Saparuddin Siregar, Maryam Batubara (Author)

  211 - 219

  • PDF

• Accountability of Village Funds for Development Improvement through Permendagri No. 130 of 2018 in Ampel Village, Surabaya City

  Ayu Asari, IBK Bayangkara (Author)

  220 - 227

  • PDF (Indonesian)

• Exploring Strategies for Developing Tourism-Based Creative Economy to Improve the Competitiveness of Barru Regency

  Ashey Yuniar, Magfiratul Jannah, Irma Irma, Moh. Taufik Saidul Akbar, Dewi Kurnia (Author)

  228 - 236

  • PDF (Indonesian)

• MSME Digitalization Strategies to Improve Competitiveness and Business Performance in the Digital Economy Era

  Syifa Namira Nasution, Steven I.S.M Marbun, Trinita Siringoringo, Vita olivia Silalahi (Author)

  237 - 245

  • PDF (Indonesian)

• Analysis of the Impact of Banyuwangi Regency's Export Performance on the Indonesian Economy Based on Business Sectors in 2023 Using the Location Quotient (LQ) Approach

  Kharisma Bintang M.T., Eksel Perdian Anggara , Dwi Arief Rahman , Rendra Kurniawan , Ignatius Edward Revalyno V.O , Arga Christian Sitohang (Author)

  246 - 255

  • PDF (Indonesian)

• E-Commerce Based Human Resource Management Strategies for the Development of Batik Fosil Widi Nugraha Ngawi Micro, Small, and Medium Enterprises

  Lina sugiyanto, Rachmawati Koesoemaningsih, Khoyrul Anwar (Author)

  256 - 265

  • PDF

• The Role of Work Motivation, Job Satisfaction, and Organizational Commitment in Improving Employee Performance at Perum Bulog Surabaya Branch Office

  Bayu Aji Nugroho, Krido Hary Gunawan (Author)

  266 - 273

  • PDF (Indonesian)

• The Role of Brand Image and Influencer Endorsement on Purchase Interest in Whitelab Products

  Jasica Roeytashya, Alnov Martin, Griselda Tjandra (Author)

  274 - 287

  • PDF (Indonesian)

• Omnichannel Strategy and Customer Retention: Analysis of the Modern Retail Industry in Indonesia

  Anur Rahmah Tiawulandari, Ikraman, Indah Sofia Ningsih (Author)

  288 - 296

  • PDF (Indonesian)

• The Influence of Electronic Word of Mouth, Customer Experience, and Price Perception on Consumer Loyalty at Fishing Masis Driyorejo Gresik

  Helminatus Sholicha, Estik Hari Prastiwi (Author)

  297 - 311

  • PDF (Indonesian)

• Analysis of the Influence of Electronic Word of Mouth, Brand Image, and Price Perception on the Interest in Purchasing Secret Number Music Albums Among Generation Z K-Pop Music Fans

  Ragil Yong Sen Dwi Putra, Endika Perdana (Author)

  312 - 321

  • PDF (Indonesian)

• The Influence of Customer Experience, E-Wom, and Service Recovery on Customer Loyalty at Chobite in Sidoarjo Regency

  Sofia Nur Ajizah, Ida Ayu Sri Brahmayanti (Author)

  322 - 335

  • PDF (Indonesian)

• Effectiveness of the Implementation of Village Financial Information Systems Based on Sidoarjo Regent Regulation Number 7 of 2020: A Study in Pulungan Village

  Kristiana Greta Calosa, Maulidah Narastri (Author)

  336 - 345

  • PDF (Indonesian)

• Implementation of Good Governance in Promoting the Achievement of SDGs through the Utilization of Village Funds: A Case Study of Janti Village, Waru, Sidoarjo

  Della Erdiana, Muhammad Taufiq Hidayat (Author)

  346 - 355

  • PDF (Indonesian)

• Village Financial Management and Civil Servant Competency: Implementation of SISKEUDES Based on Permendagri Number 20 of 2018

  Marcella Aullia Jayadi, Tries Ellia Sandari (Author)

  356 - 365

  • PDF (Indonesian)

• Organizational Adaptation Strategy: A Case Study of Digital Transformation in Manufacturing Companies

  Arief Saptono, Devi Lestari (Author)

  366 - 374

  • PDF (Indonesian)