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Novi Darmayanti
Universitas Islam Darul 'Ulum Lamongan, Lamongan, Indonesia
Economics, Econometrics & Finance

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Readiness to Face Digital Audits, Digital Intelligence, and Technology Adaptability: Interest in the Future Auditor Profession Silfi Yaturrohmah; Novi Darmayanti; Isnaini Anniswati Rosyida
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.10075

Abstract

The rapid development of digital technologies such as artificial intelligence (AI), big data analytics, and data-based audit systems has significantly transformed auditing practices. These changes require auditors to possess digital readiness, digital intelligence, and the ability to adapt to technological developments. This study aims to analyze the influence of readiness to face digital audits, digital intelligence, and technology adaptability on accounting students’ interest in pursuing the auditor profession in the future. This research employed a quantitative approach with an explanatory research design. Data were collected through questionnaires distributed to 104 accounting students from several universities in Lamongan Regency using purposive sampling techniques. The data were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with the assistance of SmartPLS software. The results show that readiness to face digital audits has a positive and significant effect on students’ interest in becoming future auditors. Digital intelligence also has a positive and significant influence on the interest in the auditor profession. In addition, technology adaptability significantly and positively affects students’ interest in pursuing auditing careers. Simultaneously, these three variables explain 65.6% of the variance in the interest in the auditor profession. These findings indicate that digital readiness, technological understanding, and the ability to adapt to technological developments in auditing are important factors that encourage accounting students to choose the auditor profession in the era of digital transformation. This study contributes to the development of auditor professional readiness models and supports the strengthening of technology-based auditing curricula in higher education.
The Influence of Management Accounting Information, Product Innovation, and Strategic Management Accounting on MSME Performance With Competitive Advantage as an Intervening Variable Ahmad Ellen Saputro; Novi Darmayanti; Have Zulkarnaen
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.10112

Abstract

This study aims to analyze the influence of management accounting information, product innovation, and strategic management accounting on the performance of Micro, Small, and Medium Enterprises (MSMEs), with competitive advantage acting as an intervening variable. MSMEs play a significant role in supporting economic growth; however, they continue to face various challenges, including limited resources, increasingly intense business competition, and rapidly changing business environments. These conditions require MSME actors to effectively manage business information and strategies in order to improve their organizational performance. This research employs a quantitative approach using a survey method by distributing questionnaires to MSME actors who serve as the respondents of the study. The sampling technique applied in this research is purposive sampling, where respondents are selected based on specific criteria relevant to the objectives of the study. The collected data are analyzed using statistical analysis methods to examine the relationships among management accounting information, product innovation, strategic management accounting, competitive advantage, and MSME performance. The results of this study are expected to provide empirical evidence regarding the importance of utilizing management accounting information, developing product innovation, and implementing strategic management accounting in enhancing competitive advantage and improving MSME performance. Furthermore, this study is expected to contribute to the development of management accounting knowledge and serve as a reference for MSME practitioners in improving business performance in a sustainable manner.
Co-Authors Ahmad Ellen Saputro Have Zulkarnaen Isnaini Anniswati Rosyida Silfi Yaturrohmah