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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Keuangan dan Perbankan INFERENSI Jurnal Jarkom JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER UNEJ e-Proceeding Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal Darussalam: Jurnal Pendidikan, Komunikasi dan Pemikiran Hukum Islam Jurnal Istiqro' SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Bisma: Jurnal Bisnis dan Manajemen International Journal of Social Science and Business EKUITAS (Jurnal Ekonomi dan Keuangan) Iqtishoduna: Jurnal Ekonomi Islam J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Pengabdian pada Masyarakat Ilmu Pengetahuan dan Teknologi Terintegrasi JRABA Jurnal Manajemen dan Bisnis Enrichment: Journal of Multidisciplinary Research and Development Engagement: Jurnal Pengabdian Kepada Masyarakat AN-NIDA: Jurnal Pendidikan Islam Journal of Islamic economics Perspectives (JIEP) IJABAH: Indonesian Journal of Sharia Economics Business and Halal Studies International Journal of Islamic Business and Economics (IJIBEC) JIES : Journal of Islamic Economics Studies eJEBA J-Proteksion : Jurnal Kajian Ilmiah dan Teknologi Teknik Mesin Jurnal Pengabdian Masyarakat Inovasi Indonesia Automotive Science and Education Journal Profixa: International Journal of Economic and Business Research ISTIFADA : Jurnal Ekonomi dan Lembaga Keuangan Syariah
Ahmad Roziq
Fakultas Ekonomi Dan Bisnis, Universitas Jember
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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The Effect of Internal Audit on The Quality of Financial Reporting: The Mediating Roles of Internal Control and Management Accountability in Private Hospitals in Lumajang Regency, Indonesia Jumkhairiyah Jumkhairiyah; Agung Budi Sulistyo; Ahmad Roziq
International Journal of Economic and Business Research Vol. 1 No. 3 (2026): : July: Profixa: International Journal of Economic and Business Research
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/jstae912

Abstract

This study examines the effect of Internal Audit on Financial Reporting Quality, both directly and indirectly through the mediating roles of Internal Control and Management Accountability, in private hospitals in Lumajang Regency, Indonesia, that have implemented the Hospital Management Information System (SIMRS). An explanatory quantitative design was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Primary data were collected through questionnaires from 55 respondents selected using purposive sampling from six private hospitals, including finance staff, Internal Supervisory Unit (SPI) members, and management personnel. The findings reveal that Internal Audit has no significant direct effect on either Financial Reporting Quality or Internal Control. Conversely, Internal Audit significantly enhances Management Accountability, while both Internal Control and Management Accountability positively influence Financial Reporting Quality. Mediation analysis indicates that Internal Control does not mediate the relationship between Internal Audit and Financial Reporting Quality, whereas Management Accountability fully mediates this relationship. The study extends Agency Theory by demonstrating that the effectiveness of Internal Audit in improving financial reporting quality depends primarily on strengthening managerial accountability rather than solely on reinforcing internal control mechanisms, providing practical implications for governance improvement in private hospitals implementing SIMRS.  
Cyber Risk Mitigation Strategy and Data Privacy in Sharia Mobile Banking Applications for Generation Z Customer Retention maulanazakariaahmad; Ahmad Roziq
ISTIFADA : Jurnal Ekonomi dan Lembaga Keuangan Syariah Vol. 2 No. 02 (2026): ISTIFADA : Jurnal Ekonomi Dan Lembaga Keuangan Syariah
Publisher : LPPM STIES BABUSSALAM

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Abstract

Rapidly development sharia mobile banking services have increase convenience access transaction finance for society , especially Generation Z who have digital native characteristics and levels dependence tall to technology . However , the increase use digital services are also followed by increasing threat risk cyber risk, such as phishing, malware, theft identity , personal data leaks , and various form attack cyber others that have potential lower trust customers . Research This aim For analyze the influence of mitigation strategies risk cyber and protection The impact of data privacy on Generation Z customer retention on Islamic mobile banking applications . Research use approach quantitative with method survey against 250 respondents Generation Z which is users active Islamic mobile banking in Indonesia. The technique of taking sample using purposive sampling, whereas data analysis was carried out with Structural Equation Modeling - Partial Least Squares (SEM-PLS). Variable independent includes mitigation strategies risk cyber and data privacy, while customer retention as variables dependent . Research results show that mitigation strategy risk cyber influential positive and significant towards customer retention with coefficient track of 0.412 (p < 0.001). Protection data privacy also has an impact positive and significant towards customer retention with coefficient of 0.376 (p < 0.001). In general simultaneous second variables capable explains 61.8% of the variation in customer retention (R² = 0.618). Findings This show that improvement system digital security , implementation authentication layered , data encryption , fraud detection based on intelligence artificial , transparency personal data management , as well as compliance to regulations data protection becomes factor important in maintain loyalty customers Generation Z. Implications study confirm that Islamic banks need integrate aspect security cyber , data protection , and sharia values such as trustworthiness , transparency , and protection right customers For create ecosystem safe , reliable , and sustainable digital services
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Latif Abidin, Ahmad Zainul Afif Difa Asy Syafiq, Muhammad Agung Budi Sulistiyo Agung Budi Sulistyo Ahmad Kholilur Rohman Ahmad, Zakiyyah Ilma Aisa Tri Agustini Amani, Tatik Angga Septiyanto Anugerah, Eza Gusti Arif Hidayatullah Asnawati Asnawati Aznal Huyo Bambang Piluharto Bayu Aprillianto Brian Ahmad Nur Hasan Cici Wijayanti Dyah Ayu Perwitasari Eka Desy Suryaningsih Faozi Fimansyah Femba Akris Diantoro Fetri Setyo Liyundra Firdaus, Asep Deny Hari Sukarno Hasanah, Iit Hoiriyah Herdian Nisar Danurwenda Herdian Nisar Danurwenda, Herdian Nisar Hidayatullah, M.F. Hilman Mauludin Ibnu Aburizal N MS Ibnu Aburizal N MS, Ibnu Aburizal Iit Hoiriyatul Hasanah Ika Ratna Qorikaten Rohmah Ilham Imamudin Imam Mas'ud Imam Mas’ud Indah Purnamawati Indah Purnamawati Iskandar, Ranu Jauhar, Mohammad Dio Awaludin Joko Triyono Jumkhairiyah Jumkhairiyah Lelu Dina Apristia Lely Ana Ferawati Ekaningsih Lestari, Oky M. Khoirul Hasbi Asiddiqi M. SALEH Ma'mun, Sukron Mahardiyanto, Agus Mar’atul Qibtiyah maulanazakariaahmad Moch. Shulthoni, Moch. Mohammad Dio Awaludin Jauhar Mohammad Saleh Muchammad Ma&#039;ruf Arsyam Muhammad Miqdad Muhammad Shulthoni Muharajabdinul, Muharajabdinul Mushfirah Arif Narendra Firmansyah Neni Maulina Rahman Nining Ika Wahyuni Nur Hisamuddin Nur Hisyamuddin Oktaviansyah, Hendrik Tri Perwitasari, Dyah Ayu Putri Frisca Kuncorowati Putri, Mazaya Qudsya Putu Kurniyanta Rachmania Nurul Fitri Amijaya Raden Andi Sularso, Raden Andi Rinanda Fitri Diptyanti Rinanda Fitri Diptyanti, Rinanda Fitri Ririn Irmadariyani Riza Dewi Al Ardi Rofidatul Hasanah Rofika Wulandari Rozy Widhi Bayu Pratama Rr Yuliana Rachmawati Kusumaningsih Sebastiana Viphindrartin Sembiring, Rinawati Septarina Prita Dania S Septarina Prita Dania Sofianti SITI FATIMAH Siti Maria Wardayati Siti Maryam Sudarno Sudarno Sudaryanto Sudiyono Sumani . Sumani Sumani Sumani Sumani Susanti, Alifi Tria Tatik Amani Ulfa Hardinawati, Lusiana Wahyu Agus Winarno Wasito Wasito Whedy Prasetyo Widya Yanti Widyastuti Annisa Wijaya, Afif Wijayanti, Cici Wilantari, Regina Niken Yosefa Sayekti Yulinartati Yulinartati Yulinartati Yulinartati Yuliyantika, Rinda Zainuri Zainuri