Indonesia Auditing Research Journal

Analysis of fintech implementation strategy in sharia bank financing (case study at BSI KCP Cemara Asri)

Vingkan Andini, Aqwa Naser Daulay, Nur Ahmadi Bi Rahmani — Mon, 30 Mar 2026 00:00:00 +0000

This study aims to analyze the strategy of implementing financial technology (fintech) in Islamic bank financing at BSI KCP Cemara Asri. The study used a qualitative descriptive approach with a case study method and a SWOT analysis as a strategic analysis tool. Research data was obtained through questionnaires to 9 respondents consisting of bank employees and customers using fintech-based financing services, and supported by documentation data from official reports and related literature. The analysis results show that the IFAS matrix value is 2.40 and EFAS is 2.00, indicating that internal and external conditions are in the moderate category. The SWOT matrix mapping places BSI KCP Cemara Asri in Quadrant III, indicating the need for a turnaround strategy by strengthening internal factors to capitalize on external opportunities. The IE matrix analysis places the organization in Quadrant V with a hold and maintain strategy. The research findings indicate that the application of fintech in Islamic bank financing has great potential to improve service efficiency and expand financing access, but requires strengthening aspects of digital literacy, human resource competency, and digital system security for optimal fintech implementation.

Analysis of the implementation of good governance in the management of organizational culture and work discipline at the communication, informatics, statistics and cryptography service of Banten Province

Mon, 30 Mar 2026 00:00:00 +0000

This study aims to analyze the implementation of good governance principles in managing organizational culture and work discipline at the Department of Communication, Informatics, Statistics, and Encryption of Banten Province. The research employs a qualitative approach with a post-positivist paradigm, using in-depth interviews, observations, and documentation as data collection techniques. Data were obtained from key informants and supporting staff who are directly involved in organizational management and public service delivery. The findings indicate that organizational culture has been directed toward professionalism, transparency, and participation, supported by leadership commitment and the use of digital governance systems. However, gaps remain between expected organizational values and their practical implementation, particularly in terms of consistency, discipline, and internalization of work ethics. The application of work discipline has been supported by digital attendance and performance monitoring systems, yet it still faces challenges related to motivation and compliance. Furthermore, the implementation of good governance principles has contributed to improvements in information transparency and public service performance, although continuous strengthening of human resource capacity and organizational culture is required. This study concludes that effective integration of organizational culture and work discipline plays a crucial role in enhancing good governance practices. Strengthening leadership commitment, internal control mechanisms, and continuous capacity building are essential to achieving sustainable governance performance.

Analysis of differences in teacher professionalism in terms of gender and length of service

Mon, 30 Mar 2026 00:00:00 +0000

professionalism is a key factor in improving the quality of education. However, in practice, there are still discrepancies between empirical findings and normative assumptions regarding the influence of teacher demographic characteristics, particularly gender and tenure, on teacher professionalism. Some studies indicate differences in professionalism based on gender and teaching experience, while others show inconsistent results. This uncertainty raises the need for empirical studies to objectively examine the influence of gender and tenure on teacher professionalism. This study aims to analyze teacher professionalism in terms of gender and tenure, and to examine the interaction between these two variables on teacher professionalism. This study used a quantitative approach with a survey method of 42 teachers. Data were analyzed using the t-test, Two-Way ANOVA, and the nonparametric Mann–Whitney test. Limited interviews were conducted as supporting data to strengthen and clarify the results of the statistical analysis. The results showed that gender and tenure did not significantly influence teacher professionalism, either partially or simultaneously, and there was no significant interaction between gender and tenure on teacher professionalism. These statistical findings were reinforced by interview results, which showed that teachers carry out professional duties based on the same competency standards regardless of gender or tenure. This study concludes that teacher professionalism is more influenced by school systems and culture than by individual demographic characteristics. These findings have implications for competency-based teacher professional development and strengthening teacher development systems in schools.

Analysis of shopeepay usage intention among Bekasi high school students

Mon, 30 Mar 2026 00:00:00 +0000

The development of financial technology (fintech) has fundamentally transformed societal transaction patterns from conventional systems to digital platforms, including among high school students who constitute part of Generation Z. Despite their high level of technological adaptability, the intention to utilize fintech services such as ShopeePay is influenced by various determining factors. The purpose of this study is to examine how high school students in Bekasi City's intention to use ShopeePay is influenced by perceived benefit, perceived risk, ease of use, and trust. Employing a quantitative approach with an associative research design, this study utilized a survey method through the distribution of Likert-scale questionnaires to high school students who are ShopeePay users. Multiple linear regression was used to analyze the data following validity, reliability, and traditional assumption tests. The results show that while perceived risk has a negative and significant impact on ShopeePay usage intention, trust, ease of use, and perceived benefit have a positive and significant impact. Ease of use emerged as the most dominant variable influencing usage intention, whereas perceived risk constituted the strongest inhibiting factor. These findings indicate that increasing ShopeePay usage intention among students necessitates strengthening security aspects, enhancing digital financial literacy, and providing accessible and beneficial services. This study provides empirical contributions to the development of technology acceptance models in the fintech sector among adolescent users.

The effect of human resource competency and control management on budget efficiency

Ishthifa’iyah Ishthifa’iyah, Wahyu Helmy Damayanti Sukisworo — Mon, 30 Mar 2026 00:00:00 +0000

For an organization, achieving sustainability and competitive advantage depends heavily on budget efficiency as a key factor. This study examines the influence of human resource competency (HRC) and control management (CM) on budget efficiency at PT Swabina. A quantitative approach was used with a survey method, involving 35 employees directly involved in budgeting through saturated sampling techniques. The data were analyzed using the PLS-SEM method with the help of SmartPLS. The results show that HR Competence has a positive and significant effect on Budget Efficiency, with a path coefficient of 0.443 (P<0.05). Similarly, Control Management has a significant positive effect with a coefficient of 0.431 (P<0.05). Simultaneously, both variables explain 67.2% of the variation in Budget Efficiency (R² = 0.672). These findings emphasize the importance of improving employee competency and strengthening control systems to support corporate budget efficiency. Thus, the combination of competent human resources and a strong control system is a major factor in achieving budget efficiency. These findings underscore the importance of companies investing simultaneously in developing human resource capabilities and strengthening internal control mechanisms to improve financial performance.

The influence of transformational leadership style and organizational culture on employee performance through job satisfaction as an intervening variable

Mon, 30 Mar 2026 00:00:00 +0000

This study looks at how organizational culture and transformational leadership style affect worker performance at PT Chandra Asri Pacific Tbk, using job satisfaction as an intervening variable. Purposive sampling was used to pick 81 employees for the study, which takes a quantitative approach utilizing a survey method. Multiple regression and path analysis approaches were used to examine the data, which were gathered using structured questionnaires. The findings show that corporate culture and transformational leadership significantly and favorably affect workers' job satisfaction. Additionally, employee performance is directly and significantly impacted by these factors. The association between organizational culture and performance was shown to be partially mediated by job satisfaction, which also had a substantial impact on employee performance. However, the association between transformative leadership and employee performance is not mediated by work happiness. These results imply that strong corporate cultures and effective leadership techniques are essential for improving worker performance, both directly and indirectly. The study highlights the importance of strengthening leadership quality, fostering a supportive organizational culture, and improving employee satisfaction to achieve sustainable organizational performance. The results provide practical implications for management in formulating human resource strategies aimed at improving productivity and organizational effectiveness in highly competitive industrial environments.

The influence of job promotion, work motivation and preventive work discipline on employee performance in the regional secretariat Serang Regency

Mon, 30 Mar 2026 00:00:00 +0000

This study examines the influence of job promotion, work motivation, and preventive work discipline on employee performance at the Regional Secretariat of Serang Regency. The study used a quantitative method with a survey that included 98 civil servants as participants. Information was gathered through questionnaires and examined using multiple linear regression. The findings show that job promotions do not greatly influence employee performance, implying that promotion policies by themselves are not enough to boost performance unless they are backed by fair and transparent systems. On the other hand, work motivation is found to positively and significantly impact employee performance, highlighting the importance of internal drive, recognition, and encouragement in enhancing work outcomes. Preventive work discipline also shows a significant positive influence, reflecting the role of self-discipline, compliance with regulations, and responsibility in supporting optimal performance. Simultaneously, job promotion, work motivation, and preventive work discipline significantly affect employee performance, with the model explaining 49.8% of performance variance. These findings indicate that strengthening motivation and preventive discipline is more effective in improving employee performance than relying solely on structural promotion. The study contributes to human resource management practices in the public sector by emphasizing the importance of motivational and behavioral factors in enhancing organizational performance.

Maqashid sharia and corporate sustainability under financial vulnerability

Linda Ayu Wulandari, Hendro Paulus, Shinta Melzatia, Lin Oktris, Taufik Akbar — Mon, 30 Mar 2026 00:00:00 +0000

This study examines the effect of CSR, Islamic CSR, and environmental quality on corporate performance, measured by profitability and growth, with financial vulnerability as a moderating variable. This research will conduct with Moderated Regression Analysis of panel data from 108 observations basic material entities achieving PROPER on 2021-2024 by Ministry of Environment and Forestry of Indonesia Republic, which Islamic CSR is measured using a GRI-Maqasid Index, CSR using the GRI Standards 2021, and financial vulnerability with DER, use EViews 13. The results show that CSR and Islamic CSR positively affect profitability but do not significantly firm growth. In contrast, environmental quality negatively affects short-term profitability yet supports growth. Financial vulnerability moderates these relationships by weakening the profitability effects of CSR and ICSR, while also reducing the positive influence of environmental quality on corporate growth. The findings highlight aligning ethical, social, and environmental strategies grounded in Maqasid Sharia with financial conditions to sustain long term corporate performance. This study compares Islamic CSR and CSR in a single framework, using profitability and growth as well as financial vulnerability, revealing the role of ethical orientation and financial constraints on long term corporate performance.

An examination of skepticism: Maintaining audit quality under the pressure of audit fees

Anggi Afnisah, Khairul Amri Hasibuan — Mon, 30 Mar 2026 00:00:00 +0000

Audit quality remains a critical issue in maintaining the credibility of financial reporting, particularly amid economic pressures arising from audit fee arrangements between auditors and clients. While audit fees are expected to reflect audit effort and complexity, their direct influence on audit quality remains debatable. In this context, professional skepticism may serve as a key behavioral factor determining whether economic incentives enhance or undermine audit performance. This research examines the role of audit compensations in determining audit quality, with professional skepticism as a moderating variable among auditors at Public Accounting Firms in Medan. Using a quantitative causal associative design, data were gathered from 45 auditors via purposive sampling and analyzed with Partial Least Squares–Structural Equation Modeling (PLS-SEM). Findings indicate that audit fees do not have a significant direct effect on audit quality, whereas professional skepticism has a positive and significant effect. Moreover, professional skepticism significantly moderates the relationship between audit fees and audit quality, demonstrating a pure moderation effect. These results suggest audit quality is more strongly influenced by auditors’ professional attitudes than by economic factors alone.

Global research landscape of blue accounting: Bibliometric insights from 2015 to 2025

Izza Maulida Santoso, Nurmala Nurmala, Destia Pentiana, Muhammad Syahrial — Mon, 30 Mar 2026 00:00:00 +0000

The Blue Economy has gained global attention as a framework for balancing marine resource utilization with environmental sustainability. Supporting this transition requires effective systems to measure and report ocean-related natural capital, leading to the emergence of Blue Accounting as an integrative approach linking accounting practices, sustainability governance, and policy decision-making. This study examines the development of Blue Accounting research between 2015 and 2025 using a bibliometric approach combined with qualitative synthesis. The findings indicate a gradual evolution of the field, beginning with conceptual discussions of the blue economy, followed by growing attention to environmental valuation, ocean accounting integration, and blue carbon assessment. More recent studies emphasize operational applications, including policy implementation and cumulative impact accounting. Although publication growth remains moderate, research trends show increasing interdisciplinary collaboration and policy relevance. Key challenges include institutional coordination and the lack of standardized accounting frameworks. Overall, Blue Accounting is evolving into a strategic tool that supports sustainable ocean governance by integrating ecological and economic perspectives, contributing to more transparent decision-making and advancing the objectives of sustainable marine development.

Ai based management information system to develop superior human resources in the society 5.0

Fidela Berliani Prasaja Putri, Nang Among Budiadi, Waluyo Budi Atmoko — Mon, 30 Mar 2026 00:00:00 +0000

The rapid advancement of digital technology in the era of Society 5.0 has encouraged organizations to transform their human resource management practices through the integration of Artificial Intelligence (AI) into Management Information Systems (MIS). This study examines the influence of AI-based Management Information Systems on the development of high-quality human resources, with AI utilization positioned as a mediating variable. A quantitative explanatory approach was employed, using a survey method involving employees and human resource practitioners in organizations that have implemented AI-supported systems. Data were collected through a structured questionnaire measured on a five-point Likert scale to analyze the relationships among the proposed variables. The findings indicate that AI-based Management Information Systems have a positive and significant effect on the development of competitive and adaptive human resources. Furthermore, the effective utilization of AI strengthens the relationship between talent management practices—such as recruitment, training and development, performance management, and employee engagement—and improvements in employee competence, creativity, adaptability, and organizational commitment. These results highlight the strategic importance of integrating AI into human resource systems to enhance organizational competitiveness and sustainability in the Society 5.0 era. This study contributes to the development of a technology-driven human resource management framework relevant to the Indonesian organizational context.).