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All Journal JURNAL ILMIAH MANAJEMEN & BISNIS Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi JIEB : Jurnal Ilmiah Ekonomi Bisnis Jurnal Ekonomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Return : Study of Management, Economic and Bussines INJURITY: Journal of Interdisciplinary Studies Journal of Social Science Jurnal Ilmu Manajemen
Jumriaty Jusman
Sekolah Tinggi Ilmu Ekonomi Pancasetia Banjarmasin
Agriculture, Biological Sciences & Forestry Chemistry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

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Literasi Fintech, Kompetensi Digital, dan Minat Karir Auditor Digital: Pendekatan Theory of Planned Behavior pada Mahasiswa Akuntansi Jusman, Jumriaty; Masrahati, Masrahati; Nouruzzaman, Ahmad; Purnama, Ikhsan
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.3031

Abstract

The rapid digitalization of the accounting and auditing profession has increased demand for digitally skilled auditors, particularly those capable of operating in FinTech-driven environments. This study examines the simultaneous and partial effects of FinTech literacy and digital competency on students’ interest in pursuing a career as a digital auditor, drawing on the Theory of Planned Behavior (TPB) as the underlying theoretical framework. Using a quantitative approach, data were collected from undergraduate accounting students and analyzed using multiple linear regression with SPSS. The results of the F-test indicate that FinTech literacy and digital competency jointly have a significant effect on students’ interest in the digital auditor profession. However, partial testing reveals that both FinTech literacy and digital competency exhibit a negative and significant individual effect on career interest. These findings suggest that higher levels of knowledge and digital skills may simultaneously increase awareness of professional risks, technological complexity, and job demands associated with digital auditing, which in turn can reduce career interest. The results align with TPB by indicating that perceived behavioral control and attitude toward the profession may be shaped not only by competence but also by perceived difficulty and risk. This study contributes to the literature by highlighting the paradoxical role of digital competence and FinTech literacy in career intention formation and provides practical implications for accounting education in designing curricula that balance skill development with career orientation and risk awareness. This study contributes to the literature on digital audit career intentions by demonstrating that advanced digital capabilities may generate ambivalent effects on career interest, particularly through heightened risk perception and job demands. From a practical perspective, the findings imply that accounting curricula and audit education should not only strengthen digital and FinTech competencies but also address career orientation, professional readiness, and realistic perceptions of digital audit work.
The Effect of Organizational Capital On Tax Avoidance With Ceo Over Confidence as Moderator Jumriaty Jusman; Tina Lestari
Return : Study of Management, Economic and Bussines Vol. 2 No. 6 (2023): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v2i06.118

Abstract

The number of companies reporting losses to avoid taxes increased significantly. This is a concern for the government. The purpose of this study was to examine the effect of organizational capital on tax avoidance with CEO overconfidence as moderator. The samples used in this study are mining companies listed on the Indonesia Stock Exchange (IDX) during 2016-2021 through the purposive sampling method. The sample in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2016-2021 that were selected purposively. The year 2016 is used as the base year to measure variables that require data from the previous year. Data is obtained from financial statements published on www.idx.co.id websites and websites of each company. The results of this study confirm that organizational capital can increase tax avoidance whereas The results of this study confirm that organizational capital can increase tax avoidance.
Pengaruh Transparansi Keberlanjutan, Persepsi Greenwashing dan Literasi ESG Terhadap Kepercayaan Investor Muda Jumriaty Jusman; Ika Fausiah; Nurfadilah Nurfadilah
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.6416

Abstract

The background of this research is based on the growing attention of the younger generation toward sustainability issues and responsible investment practices, making it important for companies and regulators to understand the factors that shape investor trust. This study aims to analyze the influence of Sustainability Transparency, Perceived Greenwashing, and Environmental, Social, and Governance (ESG) Literacy on Young Investors’ Trust. This study employs a quantitative approach using Structural Equation Modeling Partial Least Squares (SEM-PLS). The research sample consists of young investors from the Islamic Economics and Business Faculty at UIN Palopo who meet the specified criteria. The model testing includes evaluating both the outer model and inner model through analyses of validity, reliability, path coefficients, and R². The results of the study show that ESG Literacy has a positive and significant effect on Young Investors’ Trust, while Sustainability Transparency and Perceived Greenwashing do not have a significant influence. These findings indicate that young investors’ understanding of ESG principles plays a more decisive role in shaping trust compared to mere sustainability reporting disclosure or perceptions of greenwashing. Practically, this study provides implications for issuers, capital market authorities, and financial education providers to enhance the quality of ESG literacy and to ensure that sustainability information is delivered in a more educational and accessible manner.
Task Clarity, Work Motivation, and Employee Performance: Evidence from the Mediating Role of Work Stress Anastasia, Maria; Jusman, Jumriaty
Jurnal Ilmu Manajemen Vol. 15 No. 2 (2026): Jurnal Ilmu Manajemen
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jim.v15i2.1598

Abstract

This study aims to examine the effects of task clarity and work motivation on employee performance, with work stress serving as a mediating variable, using the perspective of the Job Demands–Resources (JD-R) Theory. The research adopts a quantitative explanatory design and involves all 31 employees of the Martapura City Subdistrict Office as the research sample, applying a saturated sampling technique. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that task clarity has a significant effect on work stress but does not directly influence employee performance. Work motivation is found to have a positive and significant effect on both work stress and employee performance. Furthermore, work stress has a positive and significant effect on employee performance, indicating that manageable levels of stress may function as a challenge stressor that enhances performance. The indirect effect analysis reveals that work stress significantly mediates the relationship between task clarity and employee performance, while its mediating role in the relationship between work motivation and performance is marginally significant. These findings suggest that employee performance is not solely determined by structural and motivational factors but is strongly influenced by psychological mechanisms, particularly work stress. From a theoretical perspective, this study strengthens the JD-R Theory by demonstrating that job and personal resources often affect performance indirectly through stress-related processes. Practically, the results highlight the importance of managing work stress optimally when improving task clarity and work motivation, especially in public sector organizations.
Co-Authors Anastasia, Maria Fauziah, Ika Firda Nosita Ika Fausiah Masrahati, Masrahati Nouruzzaman, Ahmad Nurfadilah Nurfadilah Purnama, Ikhsan Sinta Devit Puspitasari Sinta Devit Puspitasari Tina Lestari Tina Lestari