Indonesia Auditing Research Journal

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

Muhammad Sahal Ridho, Sari Rahmadhani — Thu, 07 May 2026 00:00:00 +0000

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.

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

Ira Meike Andariyani, Yunia Wardi, Susi Evanita — Sat, 30 May 2026 00:00:00 +0000

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.

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

Thu, 07 May 2026 00:00:00 +0000

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, Jamilus Jamilus, Dona Afriyani Afriyani — Wed, 20 May 2026 00:00:00 +0000

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.

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

Dimas Ardika, Muhammad Syukri Albani Nasution, Aqwa Naser Daulay — Wed, 20 May 2026 00:00:00 +0000

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.

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

Wahid Sumarjo, Dedeh Kurniasih, John Chaidir, Tajudin Tajudin, Surya Alam — Thu, 07 May 2026 00:00:00 +0000

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.