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All Journal Owner : Riset dan Jurnal Akuntansi ASIAN JOURNAL OF ISLAMIC MANAGEMENT (AJIM) International Journal of Management Science and Information Technology (IJMSIT)
Abdullah, Zailani
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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The Influence Of Professional Skeptism, Independence, Audit Fee, And Remote Audit Process On Auditor Performance Rama, Radian Sri; Darmayanti, Novi; Kusmayasari, Dewi; Suhardiyah, Martha; Abdullah, Zailani
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2116

Abstract

This study aims to analyze how much influence professional skepticism, independence, audit fees and remote audit processes have on auditor performance. The population in this study is KAP in Surabaya and Malang, 60 responden. The sampling method used in this study are saturated samples.  Collecting data in this study by distributing questionnaires to respondents. The samples used in this study were 60 auditors who worked in 11 Public Accounting Firms (KAP) in the cities of Surabaya and Malang. The analytical method used is multiple linear regression analysis and processed using SPSS version 25. The results of this study indicate that partially professional skepticism and audit fees have a significant effect on auditor performance. Meanwhile, independence and the remote audit process have no significant effect on auditor performance. Simultaneously, professional skepticism, independence, audit fees and remote audit processes have a significant effect on auditor performance. This research is in accordance with auditing theory and has implications for how auditors' performance in KAP is more skeptical and independent, so that it can help auditors to be more vigilant in detecting fraud.
The Mediating Role of Brand Image in Celebrity Endorser and E-WOM Effects on Gen Z's MS GLOW Purchase Decisions in Semarang Syafaq, Shandya Aissy; Firdaus, Firdaus; Abdullah, Zailani
International Journal of Management Science and Information Technology Vol. 6 No. 1 (2026): January - June 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v6i1.6625

Abstract

This study examines the mediating role of Brand Image in the relationship between Celebrity Endorsers, Electronic Word of Mouth (E-WOM), and purchasing decisions among Generation Z consumers of MS GLOW skincare products in Semarang, Indonesia. Employing a quantitative approach with twenty measurement indicators across four constructs and using an accidental sampling technique, the study investigates how different communication sources influence Gen Z consumers’ perceptions and purchase behavior in the local skincare market. The findings reveal that Celebrity Endorsers neither significantly shape Brand Image nor directly influence purchasing decisions, indicating that celebrity-based persuasion has limited effectiveness for this consumer segment. In contrast, E-WOM exerts a positive and significant effect on both Brand Image and purchasing decisions, underscoring the importance of peer-generated information in building trust and guiding consumer choice. Brand Image is also found to significantly influence purchasing decisions and partially mediate the relationship between E-WOM and purchase behavior, while no mediating effect is observed in the relationship between Celebrity Endorsers and purchasing decisions. These results empirically demonstrate that, within the context of Gen Z skincare consumption in Semarang, peer communication plays a more decisive role than celebrity endorsement. Theoretically, this study refines branding and consumer behavior literature by clarifying the differentiated influence pathways of E-WOM and endorsement cues. Practically, the findings suggest that skincare brands targeting Gen Z should prioritize peer-based digital engagement strategies over celebrity-driven promotion.
The Drivers of Muslim interest in Islamic medical tourism destinations in Indonesia Firdaus, Firdaus; Abdullah, Zailani; Noegroho, Andro Dewantara; Astono, Ari Dwi; Bilal, Bilal
Asian Journal of Islamic Management (AJIM) VOLUME 8 ISSUE 1, 2026
Publisher : Faculty of Business & Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/AJIM.vol8.iss1.art9

Abstract

Objective – This study examines how religiosity influences Muslim tourists’ intention to choose Islamic medical tourism destinations (IMTD) in Indonesia by investigating the mediating roles of attitude and motivation of piety.Methodology – A quantitative research design was employed using partial least squares structural equation modeling (PLS-SEM) with SmartPLS 4.0. Data were collected from 200 Muslim tourists who were aware of the IMTD. Four constructs—religiosity, attitude, behavioral intention, and motivation of piety—were measured, and the proposed direct and indirect relationships were tested using the bootstrapping procedure at a 5% significance level.Findings – The results reveal that religiosity has a significant positive effect on both attitudes and behavioral intentions. Religiosity also enhances the motivation for piety directly and indirectly through behavioral intention. However, attitude is negatively associated with motivation of piety, suggesting the presence of cognitive–spiritual dissonance in tourists’ decision making. Furthermore, behavioral intention serves as a stronger mediating mechanism than attitude in explaining the influence of religiosity on the motivation of piety.Implications – The findings suggest that IMTD managers and policymakers should prioritize strategies that strengthen Muslim tourists’ behavioral intentions by integrating religious values into destination branding, service design, and promotional activities, rather than relying solely on favorable attitudes.Originality – This study extends the Islamic medical tourism literature by demonstrating that religiosity shapes tourists’ motivation for piety through distinct psychological pathways. It further identifies behavioral intention as a more influential mediating mechanism than attitude, offering new insights into Muslim tourists’ destination-choice behavior.
Co-Authors Bilal, Bilal Deris, Mustafa Mat Firdaus Firdaus Gusman, Aggy Kusmayasari, Dewi Martha Suhardiyah Noegroho, Andro Dewantara Novi Darmayanti Radian Sri Rama Syafaq, Shandya Aissy Tutut Herawan, Tutut