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All Journal Al-Kharaj: Journal of Islamic Economic and Business Journal Of Human And Education (JAHE) Jurnal Teknologi dan Manajemen Industri Terapan
Neti Erlina
Institut Rahmaniyah Sekayu, Indonesia
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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An Analysis of The Relationship Between Digital-Based Financial Report Transparency and Willingness to Pay (WTP) For Environmental Fees in The Post-Pandemic Era Neti Erlina; Muhamad Irfan Florid; Liestyowati; Hendra Kasman; Mohamad Yusuf Golam
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. 4 (2025): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4i4.1703

Abstract

In the aftermath of the global pandemic, public trust in institutional spending has become a critical determinant of civic participation in environmental sustainability. This study investigates the relationship between digital-based financial report transparency and the Willingness to Pay (WTP) for environmental fees among urban citizens. As digital transformation accelerates, the accessibility and clarity of financial disclosures serve as a bridge between governmental accountability and public contribution. Utilizing a quantitative approach, this research examines how real-time digital reporting mitigates perceived corruption and enhances the perceived value of environmental protection initiatives. The findings suggest that transparency does not merely fulfill a legal obligation but acts as a psychological catalyst that significantly increases WTP. When citizens can verify that their contributions are allocated efficiently through digital platforms, their resistance to additional environmental levies decreases. This research provides a framework for policymakers to leverage digital accounting tools as a strategy for sustainable environmental financing in the post-pandemic era.
Determinants of Firm Value Based on Macro and Micro Dynamics: Inflation and Financial Performance as Moderating Variables Siti Aisyah; Johny Aninam; Mekar Meilisa Amalia; Neti Erlina; Novitasari
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9416

Abstract

This study aims to analyze the influence of macroeconomic and microeconomic dynamics on firm value through a dual moderation model. Specifically, this study examines how macroeconomic variables (such as exchange rates and interest rates) affect firm value, with inflation as a moderating variable, and how microeconomic fundamental factors affect firm value, with financial performance as a moderating variable. Using a quantitative approach with the Structural Equation Modeling (SEM) method, this study integrates Signaling Theory and Arbitrage Pricing Theory to explain the phenomenon of capital market volatility. The analysis results indicate that inflation plays a crucial role in weakening the transmission of monetary stability to firm value, while solid financial performance has been shown to strengthen market appreciation of the issuer's intrinsic value. This study provides a theoretical contribution to the financial management literature regarding the interaction between systematic risk and firm-specific risk in determining shareholder value in emerging markets.
The Influence of Ifrs Convergence, Political Connections, Whistleblowing Systems, and Official Competence On Fraud Prevention and Earnings Management: Audit Quality as A Moderating Variable Neti Erlina; Siti Hawa; Tita Safitriawati; Parlindungan Dongoran; Neneng Widayati
Journal Of Human And Education (JAHE) Vol. 6 No. 4 (2026): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v6i4.2859

Abstract

Fraud prevention and the mitigation of earnings management are critical components in maintaining financial reporting integrity and capital market trust. This study aims to empirically analyze the impact of International Financial Reporting Standards (IFRS) convergence, political connections, whistleblowing systems, and official competence on fraud prevention and earnings management, with audit quality serving as a moderating variable. Grounded in agency theory, corporate governance theory, and fraud theory, this study evaluates how accounting standards, external/internal power dynamics, and human resource capacities interact to constrain managerial opportunistic behavior.A quantitative explanatory research design was employed. Data were gathered through a hybrid approach combining secondary financial statement data and primary survey data from listed companies on the Indonesia Stock Exchange (IDX). Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate complex structural relationships and moderation effects.The empirical findings indicate that IFRS convergence, an effective whistleblowing system, and official competence exert a positive and significant influence on fraud prevention, while significantly reducing earnings management practices. Conversely, political connections negatively affect fraud prevention and exacerbate earnings management due to heightened moral hazard and political shielding mechanisms. Furthermore, the moderation tests demonstrate that high audit quality significantly reinforces the positive effects of IFRS convergence, whistleblowing systems, and official competence on fraud prevention. Crucially, audit quality mitigates the adverse impacts of political connections on opportunistic earnings management. The practical implications highlight the necessity of strengthening external audit independence and internal control infrastructures to counteract political interference in emerging markets. Keywords: IFRS Convergence, Political Connections, Whistleblowing System, Official Competence, Fraud Prevention, Earnings Management, Audit Quality.
Co-Authors Hendra Kasman Johny Aninam Liestyowati Mekar Meilisa Amalia Mohamad Yusuf Golam Muhamad Irfan Florid Neneng Widayati Novitasari Parlindungan Dongoran Siti Aisyah Siti Hawa Tita Safitriawati