Indonesia Auditing Research Journal

Integrating digital business strategies and accounting information systems to enhance profit growth: Evidence from culinary MSMEs

2026-03-31T07:41:12+00:00

The rapid development of digital technology has transformed the way micro, small, and medium enterprises (MSMEs) conduct their business activities, particularly in the culinary sector in Semarang City. However, the utilization of e-commerce, digital marketing, and accounting information system applications in business management has not been fully integrated, which may limit the ability of MSMEs to achieve optimal profit growth. This study examined the influence of e-commerce, digital marketing, and business scale on profit growth, while also investigating the mediating role of accounting information system applications. A quantitative approach was applied using survey data collected from 205 MSME owners through purposive sampling. The data were analyzed using Partial Least Squares Structural Equation Modeling to evaluate both direct and indirect relationships among variables. The findings indicated that digital marketing and business scale had a positive and significant effect on profit growth, while e-commerce did not show a direct significant effect. In addition, accounting information system applications significantly influenced profit growth and mediated the relationship between e-commerce and business scale with profit growth. These results highlight the importance of integrating digital business strategies with accounting information systems to improve financial performance and support the sustainability of MSMEs.

Mediator analysis job satisfaction: The relationship between work life balance and turnover intentions

2026-04-20T11:24:51+00:00

This study aims to analyze the effect of work-life balance on turnover intention with job satisfaction as a mediating variable in employees of PT San Fang Indonesia. This study used a quantitative approach with saturated sampling techniques involving 95 respondents. Data were collected through a Likert scale questionnaire and analyzed using the PLS-SEM method with SmartPLS 4. The results of the study show that work-life balance has a negative and significant effect on turnover intention, as well as a positive and significant effect on job satisfaction. Job satisfaction has also been shown to have a significant negative effect on turnover intention. In addition, job satisfaction plays a significant mediator in the relationship between work-life balance and turnover intention. These findings indicate that improving work-life balance not only directly decreases employee exit intentions, but also through increased job satisfaction. This research emphasizes the importance of organizational policies that support work-life balance to increase job satisfaction and reduce turnover rates. The results of this study make an empirical contribution to the development of human resource management strategies, especially in the manufacturing sector.

Linking auditor competence to audit quality: The moderating role of audit agility

2026-04-26T02:29:25+00:00

The aims of this research to analyze the link of auditor competence and audit quality and to examine the role of audit agility as moderator in the link auditor competence and audit quality at KAP in Medan City. This study uses a questionnaire survey with purposive sampling of auditors who have used digital-based audit technology. Data analysis using SmartPLS 4.0 with Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicated that auditor competence has a significant positive effect on audit quality. Audit agility is proven to strengthen the link of auditor competence on audit quality. More specifically, the findings suggest that the effect of auditor competence on audit quality becomes more optimal when supported by a high level of audit agility. Building on these findings, auditor competence significantly enhances audit quality, with audit agility further strengthening and optimizing this relationship, while control variables such as age, work experience, and professional certifications show no significant effect. These results imply that improving audit quality requires not only strengthening auditors’ competencies but also adaptive, responsive, and collaborative in audit practices.