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All Journal Reviu Akuntansi, Manajemen, dan Bisnis Indonesian Journal of Taxation and Accounting
Tryas Chasbiandani
Universitas Pancasila, DKI Jakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Financial Inclusion, Cultural Capital, and Women's Economic Empowerment Evidence from PNM Mekaar Tryas Chasbiandani; Gunawan Baharudin; Shinta Budi Astuti
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 1 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i3.6793

Abstract

Purpose: This study examines the influence of local wisdom andparticipation in the Membina Ekonomi Keluarga Sejahtera(Mekaar) program on women’s economic empowerment amongPNM Mekaar beneficiaries in Bogor Regency, Indonesia.Research Methodology: A quantitative explanatory design wasapplied involving 250 active Mekaar participants selectedthrough purposive sampling. Data were collected using structuredquestionnaires with a five-point Likert scale. Multiple linearregression analysis using SPSS version 26 was employed to testthe effects of local wisdom and Mekaar participation. Validity,reliability, and classical assumption tests were conducted toensure data quality.Results: The findings indicate that local wisdom significantlyaffects women’s economic empowerment (? = 0.352; p < 0.001),while Mekaar participation also shows a significant positiveeffect (? = 0.446; p < 0.001). The model explains 62.7% of thevariance (R² = 0.627; Adjusted R² = 0.624), with Mekaarparticipation as the dominant factor.Conclusions: Women’s empowerment is influenced bysociocultural values and financial inclusion, where theirintegration strengthens sustainable empowerment outcomes.Limitations: The study is limited to one region and a cross-sectional design, restricting causal inference and generalization.Contributions: This study integrates cultural capital andmicrofinance perspectives, providing implications forpolicymakers and microfinance institutions in designingempowerment programs.
Financial Inclusion, Cultural Capital, and Women's Economic Empowerment Evidence from PNM Mekaar Tryas Chasbiandani; Gunawan Baharudin; Shinta Budi Astuti
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 1 (2026): Maret
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i3.6793

Abstract

Purpose: This study examines the influence of local wisdom andparticipation in the Membina Ekonomi Keluarga Sejahtera(Mekaar) program on women’s economic empowerment amongPNM Mekaar beneficiaries in Bogor Regency, Indonesia.Research Methodology: A quantitative explanatory design wasapplied involving 250 active Mekaar participants selectedthrough purposive sampling. Data were collected using structuredquestionnaires with a five-point Likert scale. Multiple linearregression analysis using SPSS version 26 was employed to testthe effects of local wisdom and Mekaar participation. Validity,reliability, and classical assumption tests were conducted toensure data quality.Results: The findings indicate that local wisdom significantlyaffects women’s economic empowerment (? = 0.352; p < 0.001),while Mekaar participation also shows a significant positiveeffect (? = 0.446; p < 0.001). The model explains 62.7% of thevariance (R² = 0.627; Adjusted R² = 0.624), with Mekaarparticipation as the dominant factor.Conclusions: Women’s empowerment is influenced bysociocultural values and financial inclusion, where theirintegration strengthens sustainable empowerment outcomes.Limitations: The study is limited to one region and a cross-sectional design, restricting causal inference and generalization.Contributions: This study integrates cultural capital andmicrofinance perspectives, providing implications forpolicymakers and microfinance institutions in designingempowerment programs.
When AI Meets Professionalism: The Roles of Artificial Intelligence, Competence, Independence, and Ethics in Audit Quality Tryas Chasbiandani; Ayu Juwita; Ririen Eka Dinyati; Martha Carolina
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.1123

Abstract

Purpose– This study examines how artificial intelligence and auditors' professional attributes, competence, independence, and ethics, are associated with perceived audit quality among external auditors in public accounting firms in Jakarta and Bogor, Indonesia.Methods – Data were collected from 109 external auditors via a cross-sectional survey and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. Beyond assessing the measurement and structural models, the analysis incorporated PLSpredict to examine predictive capability and Importance Performance Map Analysis (IPMA) to identify managerial priorities for improving perceived audit quality.Findings – Auditor competence, artificial intelligence, auditor ethics, and auditor independence are all positively and significantly associated with perceived audit quality, with competence showing the largest standardized coefficient, followed by ethics, artificial intelligence, and independence. The IPMA results further identify auditor competence as the construct with the highest importance, while auditor ethics shows a comparatively larger performance gap.Research implications – Public accounting firms should pair AI adoption with continuous investment in auditor competence, ethical standards, and professional independence to support sustainable perceived audit quality.Originality – This study advances the emerging literature on AI-enabled auditing by demonstrating that technological capability and auditor professionalism are simultaneously and positively associated with perceived audit quality within a unified analytical framework, offering a more comprehensive understanding of these factors among external auditors in Indonesian public accounting firms.
Co-Authors Ayu Juwita Gunawan Baharudin Martha Carolina Ririen Eka Dinyati Shinta Budi Astuti