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All Journal Juara: Jurnal Riset Akuntansi The Indonesian Accounting Review Journal of Economic, Bussines and Accounting (COSTING) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) JAKED Golden Ratio of Auditing Research DEVOTE: Jurnal Pengabdian Masyarakat Global
Ulfah Rizky Muslimin
Universitas Cenderawasih
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Social Sciences Other

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Exploring the Impact of Auditor Burnout on Job Performance: The Roles of Depersonalisation and Reduced Personal Accomplishment in Jayapura, Papua Putri Ratnasari; Elia Madatu Tandililing; Ulfah Rizky Muslimin
Golden Ratio of Auditing Research Vol. 6 No. 2 (2026): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i2.2047

Abstract

Audit quality plays a critical role in maintaining the credibility of financial statements; however, excessive work pressure may trigger auditor burnout and potentially reduce audit performance quality. This issue is important to examine because burnout affects not only individual auditors but also organisational sustainability and public trust. This study aims to analyse the influence of three burnout dimensions, namely emotional exhaustion, depersonalisation, and reduced personal accomplishment, on job satisfaction, job performance, and turnover intention among auditors. This study adopts a quantitative explanatory design using a cross-sectional survey approach. The research population consists of auditors working in government agencies, state-owned enterprises, and public accounting firms in Jayapura, Papua. A purposive sampling technique was employed, resulting in 100 auditors who met the criterion of having at least one year of audit experience. Data were collected using a structured questionnaire with a four-point Likert scale and analysed using canonical correlation analysis to examine the simultaneous relationship between burnout dimensions and work outcomes. The results indicate that emotional exhaustion does not have a significant relationship with job satisfaction, job performance, or turnover intention. In contrast, depersonalisation shows a significant relationship with job performance and turnover intention, while reduced personal accomplishment is significantly related to job performance but not to job satisfaction or turnover intention. Overall, depersonalisation emerges as the most influential burnout dimension affecting auditors’ work outcomes. The findings highlight the importance of organisational policies aimed at reducing depersonalisation through social support mechanisms, fostering a collaborative work environment, and strengthening recognition systems and competency development programmes to enhance auditors’ sense of personal accomplishment and performance.
Financial Technology Dan Transformasi Manajemen Keuangan UMKM: Systematic Literature Review Tentang Inklusi Keuangan, Efisiensi, Dan Kinerja Keuangan Ulfah Rizky Muslimin; Putri Ratnasari
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 1 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/3wvdsn90

Abstract

Perkembangan Financial Technology (FinTech) telah mengubah cara Usaha Mikro, Kecil, dan Menengah (UMKM) mengakses, mengelola, dan memanfaatkan sumber daya keuangan. Penelitian ini bertujuan menganalisis dan mensintesis literatur mengenai peran FinTech dalam transformasi manajemen keuangan UMKM dengan menitikberatkan pada tiga dimensi utama, yaitu inklusi keuangan, efisiensi manajemen keuangan, dan kinerja keuangan. Penelitian menggunakan pendekatan Systematic Literature Review (SLR) dengan mengacu pada prinsip PRISMA 2020 dan SPAR-4-SLR. Literatur ditelusuri melalui basis data Scopus dan Web of Science, dengan sumber pendukung dari ScienceDirect, Emerald Insight, SpringerLink, dan Taylor & Francis Online untuk periode 2015-Agustus 2026. Studi yang memenuhi kriteria kemudian dianalisis menggunakan sintesis deskriptif dan tematik. Hasil kajian menunjukkan bahwa FinTech secara konsisten berkontribusi terhadap perluasan inklusi keuangan melalui peningkatan akses pembiayaan, pengurangan asimetri informasi, serta penurunan hambatan transaksi dan administratif. FinTech juga meningkatkan efisiensi manajemen keuangan melalui digitalisasi transaksi, pengurangan biaya, peningkatan keterlacakan informasi, serta optimalisasi pengelolaan arus kas dan sumber daya. Namun, pengaruh langsung FinTech terhadap kinerja keuangan menunjukkan hasil yang lebih beragam dan sangat dipengaruhi oleh konteks, kesiapan digital, literasi keuangan, serta kapasitas manajerial UMKM. Sintesis menunjukkan bahwa inklusi keuangan dan efisiensi manajemen keuangan merupakan dua mekanisme penting yang menjembatani hubungan antara FinTech dan kinerja keuangan. Kajian ini berkontribusi dengan mengembangkan perspektif financial value creation yang menempatkan FinTech bukan sekadar sebagai instrumen digital, tetapi sebagai enabling mechanism yang mentransformasikan akses, proses, kapabilitas, dan penciptaan nilai keuangan UMKM secara berkelanjutan.
Co-Authors Admi Hardianti Adolf Z. D Siahay Alfonsina S.S Wanma Asmaul Husna Bucek Jalu A. Prasetyo Bucek Jalu Prasetyo Arjuna Christine Jois Karubaba Dwi Lestari Elia Madatu Tandililing Elsyan Rienette Marlissa Ferdinant Martinus Djawa Gian Giovania Gideon Setya Gregorius Adista Enrico Astawa Herlina Irianti Mulyono Jesika Nikita C Saerang Jhon Urasti Blesia, Jhon Urasti Joice C. Karubaba Juliana Waromi, Juliana Maria Apriyane Patty Nickanor Kaladius Reumi Wonatorey Nur Asmarani Otniel Safkaur Putri Ratnasari Putri Ratnasari Rizka Aisyah Nurjannah Syaikhul Falah Vince Tebay Westim Ratang Yulianti Karoma