Indonesia Accounting Research Journal

Financial structure, digital transformation, and profitability islamic banks: The role of mediating operational efficiency in southeast asian context

Asbi Amin — 2026-03-30

This research investigates to analyze the influence of financial structure and digital transformation on the profitability of Islamic banks with operational efficiency as a mediation variable. Previous studies have generally examined the determinants of profitability separately, so empirical evidence on the simultaneous role of these two factors through operational efficiency in Islamic banks in Southeast Asia is limited. This study uses a quantitative approach with descriptive and associative design. The sample was determined through purposive sampling of 19 Islamic banks in Southeast Asia during the period 2020–2024, resulting in 95 company year observations. Data analysis was carried out using panel data regression. The results show that financial structure has a negative and significant effect on operational efficiency and profitability, while digital transformation has a positive and significant effect on both. Operational efficiency mediates the effect of financial structure on profitability, but not the effect of digital transformation. Theoretically, this study enriches the literature on Islamic banking profitability by emphasizing the role of operational efficiency as a crucial mechanism linking financial structure and bank performance.

Integrity moderation in village governance, professionalism and village financial accountability

Desyana Putri — 2026-03-30

This study examines the effects of village governance and professionalism on village financial accountability and investigates the moderating role of integrity in strengthening these relationships. The research adopts a quantitative design using a survey method. Data were collected from 211 village governments in East Aceh Regency using purposive sampling. Questionnaires were used to measure the research variables, and data were analyzed using PLS SEM to test for direct and moderating effects. The novelty of this study lies in the development of a multidimensional village financial accountability model that integrates structural aspects (governance), competency (professionalism) and ethical (integrity) has not been widely explored in the literature on village government accountability. The results of the study indicate that village governance and professionalism have a positive and significant influence on village financial accountability. Moderation analysis indicates that the integrity of village officials can strengthen the influence of village governance and professionalism on village financial accountability. The study concludes that improving governance quality, strengthening professionalism, and fostering integrity simultaneously are essential strategies for enhancing village financial accountability. These findings provide theoretical implications in the development of a public sector accountability model based on local governance as well as practical implications for village governments in strengthening the capacity and professionalism of village officials to improve the quality of village financial accountability.

Forensic accounting and fraud control in ASEAN

Muhammad Rizal Satria — 2026-03-30

This study examines the extent to which forensic accounting practices influence fraud detection and fraud prevention across ASEAN countries. Prior studies largely rely on single-country settings and rarely compare multiple dimensions of forensic accounting within an integrated analytical framework, thereby limiting cross-country generalization. To address this gap, the present study simultaneously examines fraud investigation, litigation support, and dispute resolution within a regional ASEAN context. Unlike previous studies that analyse forensic accounting practices separately or within single institutional settings, this study develops an integrated cross-country model that evaluates the relative effects of multiple forensic accounting dimensions on fraud detection and prevention across ASEAN economies. Using a quantitative explanatory research design, data were collected through a structured questionnaire measured on a five-point Likert scale from 350 professionals working in auditing, forensic accounting, internal audit, and compliance functions across ASEAN countries, selected through purposive sampling. The data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM), including tests of validity, reliability, and bootstrapping to evaluate the measurement and structural models. In addition, a Multi-Group Analysis (MGA) was conducted to examine whether the structural relationships differ across ASEAN countries. The results indicate that fraud investigation and litigation support have strong positive effects on both fraud detection and fraud prevention, while dispute resolution shows a weaker yet statistically significant influence. These findings demonstrate the robustness of forensic accounting practices across different ASEAN institutional contexts. From a policy perspective, the results suggest that regulators and organizations in ASEAN should strengthen forensic investigation capacity and legal support mechanisms to enhance fraud control systems. However, the study is limited by its cross-sectional design, suggesting opportunities for future longitudinal research.

Fraud prevention through financial management accountability: The role of amanah-based governance and employee competence in the ministry of religious affairs

Elex Sarmigi — 2026-03-30

This study investigates the roles of amanah-based governance and employee competence in preventing fraud through financial management accountability within the Ministry of Religious Affairs in Jambi Province, Indonesia. Guided by the Fraud Hexagon Theory, the study examines how ethical values, technical skills, and accountability mechanisms interact to reduce the risk of fraudulent behavior in public sector financial management. Data were collected from 200 employees of the ministry and analyzed using Structural Equation Modeling (SEM) to assess the direct and indirect effects of governance and competence on fraud prevention. The findings indicate that while amanah-based governance provides a moral foundation and shapes ethical awareness, it does not directly enhance accountability or prevent fraud. In contrast, employee competence has a significant direct impact on both financial management accountability and fraud prevention. Financial management accountability strengthens fraud prevention by providing structural mechanisms to limit opportunities for misconduct, though it does not significantly mediate the effects of ethical governance or employee competence. These findings suggest that public sector organizations should complement ethical governance values with systematic capacity-building programs, professional training in financial management, and stronger accountability mechanisms. For government institutions, particularly the Ministry of Religious Affairs, strengthening employee competence and implementing transparent financial management systems are essential to translate ethical principles into effective fraud prevention practices. Overall, the results highlight the importance of integrating ethical governance, skilled personnel, and robust accountability systems to operationalize moral principles and mitigate fraud risks effectively.