Indonesia Auditing Research Journal

Analysis of third-party fund management strategies in supporting sustainable financing growth at Bank Sumut Syariah Binjai Sub-Branch

Ika Damai Sari — 2026-06-13

This study aims to analyze Third-Party Fund management strategies in supporting financing growth at Bank Sumut Syariah Binjai Sub-Branch. The study employed a qualitative approach using a descriptive method. Data were collected through interviews, observations, and documentation, then analyzed using the Miles and Huberman model and BCG Matrix approach. The results showed that relationship marketing and service quality improvement strategies in supporting the collection of third party funds and the growth of islamic bank financing. Financing distribution increased during the 2021–2025 period; however, the growth of Third-Party Funds tended to fluctuate, resulting in an increase in the Financing to Deposit Ratio and Non-Performing Financing. Overall, the Third-Party Fund management strategies have supported financing growth, but their effectiveness still needs to be improved to maintain funding stability and the sustainability of bank performance.

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

Muhammad Sahal Ridho — 2026-05-07

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.

The role of tourist engagement in mediating the influence of digital storytelling and accessibility on tourists' visiting decisions to Aek Sijorni

Nurdyanti Choirunnisa Pane — 2026-06-29

This study aims to analyze the influence of digital storytelling and accessibility on the decision to visit the Aek Sijorni tourist attraction, with visitor engagement as a mediating variable. The study used a quantitative approach using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method. Data were obtained through questionnaires distributed to domestic tourists and potential visitors. The results indicate that digital storytelling does not have a direct, significant effect on the decision to visit, but has a positive and significant effect on tourist engagement. Accessibility has a positive and significant effect on both tourist engagement and the decision to visit. Tourist engagement also has a positive and significant effect on the decision to visit. The results of the mediation test indicate that tourist engagement partially mediates the relationship between accessibility and the decision to visit, and fully mediates the relationship between digital storytelling and the decision to visit. These findings emphasize the important role of tourist engagement in driving the decision to visit. The implications of this research suggest that destination managers need to improve accessibility and develop digital storytelling that can enhance tourist engagement to encourage increased visits.

The influence of financial awareness and the utilization of artificial intelligence on financial decision making of students at the State Islamic University of North Sumatra

M. Fikri Tanjung — 2026-06-08

This study uses a quantitative method with a causal associative relationship to analyze the influence of financial awareness and the role of AI on the structure of financial decision-making among UINSU students. Primary data collection comes from a 5-level Likert-scale questionnaire distributed to a sample of 100 students. To ensure the accuracy of the multiple linear regression output, SPSS software is used to execute the analysis stages including: instrument reliability and validity testing, fulfillment of classical assumptions (consisting of normality, freedom from heteroscedasticity, and absence of multicollinearity), and significance evaluation (t-test, F-test, plus the achievement of the coefficient of determination). The output of this research shows a tendency for a positive and significant relationship between variables. Independently, the growth of financial awareness and the appropriate application of AI can stimulate students' financial decisions to become more mature. This conclusion is strengthened by simultaneous testing which shows that the combination of these two factors plays an essential role in influencing the financial behavior of students at the State Islamic University of North Sumatra.

Environmental, social, and governance performance and corporate bond ratings: empirical evidence from Indonesia

Widialestari Rahayuningtyas — 2026-06-29

This study examined the influence of Environmental, Social, and Governance (ESG) performance on corporate bond ratings among companies listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative approach was employed using secondary data obtained from Refinitiv, PT Pemeringkat Efek Indonesia (PEFINDO), annual reports, and sustainability reports. The sample consisted of 23 companies with 106 firm-year observations selected through purposive sampling. Binary logistic regression was used to test the proposed relationships. The results showed that Total ESG Score and Environmental performance did not significantly affect corporate bond ratings. In contrast, Social performance had a positive and significant effect, while Governance performance exhibited a significant negative effect. Furthermore, the Environmental, Social, and Governance dimensions jointly influenced corporate bond ratings. These findings indicate that ESG dimensions contribute differently to credit assessments and that evaluating individual ESG dimensions provides more meaningful information than relying solely on an aggregate ESG score in explaining corporate bond ratings in Indonesia

Dynamics of environmental communication research in sustainable development: Systematic literature review and bibliometric analysis VOSviewer

Ira Meike Andariyani — 2026-05-30

This study aims to analyze the dynamics and trends of environmental communication research in sustainable development through the Systematic Literature Review (SLR) approach and bibliometric analysis using VOSviewer. Data were obtained from the Scopus database for the period 2017–2026 and analyzed using the PRISMA framework and the PICO approach to ensure the relevance of the literature. The results of the study show that there has been a significant increase in environmental communication publications in the past decade. The bibliometric analysis identifies four main clusters, namely strategic concepts, policy and impact, behavioral and social, and normative and institutional aspects. The findings also show the fragmentation of knowledge and the dominance of technocratic approaches that position communication as an instrument of behavior change. In addition, the environmental communication paradigm evolved from a linear model to a participatory, digital, and integrative approach. This research emphasizes the importance of developing a more holistic, critical, and multidisciplinary environmental communication model in supporting sustainable development.

The influence of financial awareness and digital payment behavior on the financial management of UINSU students in the cashless era

Rushel Hardi — 2026-06-25

This research was conducted to examine the effects of financial awareness and digital payment behavior on the financial management of students at the Faculty of Islamic Economics and Business, State Islamic University of North Sumatra. A quantitative approach with an associative research design was employed in this study. The research population comprised 4,556 students, from which 98 respondents were selected using the Slovin formula and purposive sampling technique. Data were gathered through questionnaires and subsequently analyzed using multiple linear regression with the assistance of SPSS software. The findings reveal that financial awareness positively and significantly influences students’ financial management, as indicated by a regression coefficient of 0.336 and a significance value below 0.001. Likewise, digital payment behavior was found to have a positive and significant impact on financial management, with a regression coefficient of 0.474 and a significance value below 0.001. The simultaneous test further demonstrates that financial awareness and digital payment behavior jointly exert a significant influence on students’ financial management, as evidenced by an F-value of 69.603 and a significance level below 0.001. Furthermore, the coefficient of determination (R²) of 0.594 shows that 59.4% of the variance in students’ financial management can be explained by the two independent variables examined in this study.

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

Farida Hanum — 2026-05-07

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.

The influence of transformational leadership of school principals and learning communities (kombel) on teachers' professional

Velly Syafriani — 2026-05-20

This research is motivated by the phenomenon of increasing teacher professional competence, which is suspected to be influenced by the transformational leadership of the principal and the learning community (kombel). The purpose of this study is to determine the positive and significant influence of the transformational leadership of the principal and the learning community (kombel) on teacher professional competence. This study uses a quantitative correlation approach with a population of 970 teachers. A sample of 283 teachers was taken using a probability sampling technique through proportional cluster sampling in each school. The instrument used in this study was a questionnaire. Instrument development was carried out through several stages, namely the preparation of the instrument grid, validity testing, and reliability testing. The questionnaire was distributed to respondents using Google Forms. Data analysis techniques were carried out using the classical assumption test as a prerequisite, followed by hypothesis testing using simple linear regression and multiple linear regression. The results of the study indicate that the transformational leadership of the principal influences the professional competence of junior high school teachers in Limapuluh Kota Regency, the learning community (kombel) influences the professional competence of junior high school teachers in Limapuluh Kota Regency, and the transformational leadership of the principal and the learning community (kombel) jointly influences the professional competence of junior high school teachers. Therefore, school principals need to optimize the implementation of transformational leadership and increase learning community (kombel) activities on an ongoing basis to support the improvement of teachers' professionalism.

Feasibility study analysis of plantable seed paper packaging business based on palm oil fruit waste at PT. Growvi Indonesia

Andri Putra Arta — 2026-06-29

This study aims to analyze the feasibility of PT Growvi Indonesia's plantable seed paper and paper bag products made from oil palm fronds. The method used is descriptive quantitative, with primary and secondary data obtained through observation, interviews, documentation, and literature review. The analysis covered market, technical and operational, managerial and legal, financial, and environmental and social aspects. The results indicate that the business has good prospects, with broad market potential and abundant raw material availability. Financially, the business is deemed feasible based on a positive NPV, high IRR, Net B/C greater than one, and a short payback period. Furthermore, the business has a positive environmental impact through the utilization of oil palm waste. In conclusion, PT Growvi Indonesia is feasible to expand by increasing production capacity and strengthening marketing strategies to support business sustainability.

Determinants of local government capital expenditure in Indonesia: Fiscal capacity, local revenue, and BPK’s audit opinion

Marwatul Hasanah — 2026-06-30

Differences in fiscal capacity, local revenue, and financial accountability may contribute to variations in capital expenditure allocation among Indonesian local governments. Understanding these factors is important because capital expenditure supports public infrastructure provision and long-term regional development. This study examines the effects of the Fiscal Capacity Index (FCI), Local Own-Source Revenue (LOSR), and BPK audit opinion on capital expenditure. A quantitative explanatory approach was employed using secondary data obtained from the Ministry of Finance of the Republic of Indonesia and BPK audit reports. The sample comprises 542 local governments observed from 2021 to 2023, resulting in 1,626 panel observations. Panel data regression analysis was used to estimate the relationships between the explanatory variables and capital expenditure. The findings indicate that the Fiscal Capacity Index has a positive and significant effect on capital expenditure. Local Own-Source Revenue also has a positive and significant effect and exhibits the largest coefficient, suggesting that fiscal autonomy plays the strongest role in explaining capital expenditure allocation. In contrast, BPK audit opinion has a negative but statistically insignificant effect on capital expenditure. Overall, fiscal capacity and local revenue are significant determinants of capital expenditure allocation, whereas BPK audit opinion is not significantly associated with capital expenditure among Indonesian local governments.

The use of information technology in communicating environmental policy in West Sumatra: A PRISMA-based systematic literature review

Eric Kurniawan M — 2026-06-08

The advancement of information technology has transformed how governments communicate public policies, including environmental policies. In West Sumatra, environmental policy communication requires not only fast and open communication channels but also approaches aligned with the socio-cultural characteristics of Minangkabau society. This article examines the use of information technology in communicating environmental policy through a Systematic Literature Review (SLR) guided by the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework. From an initial corpus of 35 entries, 22 articles were retained for thematic synthesis. The findings show that information technology plays a significant role in expanding the reach of policy communication, enhancing transparency, accelerating government responsiveness, and opening spaces for public participation. However, its effectiveness depends on message quality, communicator credibility, public digital literacy, data openness, inter-agency coordination, and alignment with local values. This article proposes a conceptual model of IT-based environmental policy communication that is participatory, transparent, adaptive, and contextually grounded.

College students’ consumption behavior: the role of financial literacy and e-wallet usage

Meyfi Christin Rezky Baman — 2026-06-29

This study purpose to asses the impact of financial literacy and e-wallet usage on college students’ consumptive behavior of active undergraduate students in the accounting department at the Faculty of Economics and Business, Tadulako University, from the classes of 2022, 2023, 2024, and 2025. Sample for this study consisted of 210 people selected by purposive sampling, with data collected by questionnaire delivered using g-forms. Data was analyzed using multiple linear regression with SPSS 27 software. Analysis results that the financial literacy does not have a significant effect on students’ consumptive behavior, however e-wallet usage has a significant effect on students’ consumptive behavior. This study illustrates that convenience of using digital wallets can influence students’ purchasing habits. As a result, more financial literacy is requires to guarantee that digital financial technology is used wisely.

The role of the north labuhanbatu regency government in the development of the UMKM UD Batik Jelujur Labura

Dimas Ardika — 2026-05-20

Local culture-based Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting regional economic development while preserving the cultural identity of the community. One of the culture-based MSMEs that is developing in North Labuhanbatu Regency is the Labura Jelujur Batik MSME. However, the development of this MSME still faces various obstacles, both in production, marketing, and institutional support. This study aims to analyze the role of the North Labuhanbatu Regency Government in the development of the Labura Jelujur Batik MSME and identify the challenges faced by business actors. The study used a descriptive qualitative approach with in-depth interviews and observations of MSME actors and related local government officials. The results show that the North Labuhanbatu Regency Government has carried out its role around 70% in the development of the Labura Jelujur Batik MSME. The government's role is more dominant as a facilitator and mediator, while the regulatory function is not optimal due to the absence of specific regulations related to the Labura Jelujur Batik MSME. Government support includes providing a complete set of batik tools, batik training in Kalimantan in 2024, marketing assistance through annual cultural exhibitions, and product innovation training with batik artisans from outside the region, such as Kisaran and Rantau Prapat.

Financial capability, coping strategy, and MSME resilience

Selfira Selfira — 2026-06-25

The research investigates how financial capability contributes to the economic resilience of flood-affected MSME households, with coping strategies serving as an intervening mechanism in the relationship. Financial capability is conceptualized through four dimensions: financial knowledge, financial attitude, financial behavior, and financial skills. Using a quantitative survey framework, data were obtained from MSME households experiencing the impacts of flooding. The relationships among the study constructs were subsequently evaluated using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that each dimension of financial capability contributes to the development of coping strategies. Financial behavior exhibited the largest contribution, while financial knowledge, financial skills, and financial attitude showed comparatively smaller effects. Coping strategy significantly contributes to economic resilience, indicating its role as an adaptive mechanism in responding to economic shocks. Furthermore, flood impact has a substantial effect on economic resilience, highlighting the importance of disaster-related factors in shaping household economic outcomes. The findings support the Behavioral Finance perspective, suggesting that actual financial practices are more influential than financial knowledge alone in strengthening resilience. This research extends existing knowledge by positioning coping strategy as a mechanism linking financial capability and economic resilience among MSME households. The findings imply that policies aimed at improving MSME resilience should focus not only on financial assistance but also on strengthening financial capability and disaster-adaptive behavior.

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

Wahid Sumarjo — 2026-05-07

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.

The impact of job burnout and cyberloafing on company performance: The mediating role of employee performance

Irma Yunita — 2026-06-24

This study aims to examine the effect of job burnout and cyberloafing on company performance, with employee performance serving as a mediating variable. The research was conducted at KPKNL Serang and involved 44 respondents selected through total sampling. A quantitative approach was employed using a Likert-scale questionnaire, while data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The results show that job burnout has a negative and significant effect on employee performance. In addition, employee performance has a positive and significant effect on company performance and significantly mediates the effect of job burnout on company performance. However, cyberloafing does not have a significant effect on either employee performance or company performance, and it is also not mediated by employee performance. These findings highlight the importance of managing job burnout to improve employee productivity and overall company performance.

The effect of ESG disclosure and PROPER rating on corporate financial performance with GCG as a moderating variable in Indonesia’s energy sector

Vennesa Aisah Mulyana — 2026-06-13

The paradigm of corporate performance assessment has undergone a fundamental shift, moving beyond narrow financial metrics toward comprehensive sustainability indicators. This study investigates the influence of Environmental, Social, and Governance (ESG) disclosure and PROPER (Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup) environmental rating on corporate financial performance, with Good Corporate Governance (GCG) serving as a moderating variable. Employing a quantitative-causal research design with balanced panel data drawn from 25 energy sector companies listed on the Indonesia Stock Exchange (IDX) over the period 2020–2025 (150 firm-year observations), this study applies Fixed Effect Model (FEM) panel regression and Moderated Regression Analysis (MRA) with mean-centered interaction terms. Empirical results demonstrate that ESG disclosure exerts a statistically significant and positive effect on Return on Equity (ROE) (β = 0.3387; p = 0.0028), consistent with the predictions of stakeholder theory and signaling theory. PROPER environmental rating, however, yields no statistically significant direct effect on ROE (β = 0.0071; p = 0.8657), attributable to constrained rating dispersion within the sample and the long-horizon reputational nature of government-mandated environmental signals. Critically, GCG significantly amplifies the ESG–ROE relationship through a complementary moderation mechanism (β = 6.4801; p = 0.0002), indicating that robust governance structures substantially enhance the value relevance of sustainability disclosures. The model demonstrates strong explanatory power (Adjusted R² = 0.6825; Durbin-Watson = 2.0028), advancing theoretical understanding of sustainability governance performance dynamics within the Indonesian energy sector.