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All Journal Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Balance : Jurnal Akuntansi dan Bisnis
Nurkholifah Burhanuddin
Universitas Negeri Makassar
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering

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Pengaruh Kompetensi Teknologi Informasi, Professional Judgement, dan Task Specific Knowledge terhadap Pendeteksian Fraud dengan Budaya Organisasi sebagai Pemoderasi Nadya Annisa Nasruddin; Nurkholifah Burhanuddin; Nurul Emil Safitri
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 2 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i2.1031

Abstract

This study aims to examine the influence of information technology competence, professional judgment, and task-specific knowledge on fraud detection, as well as the role of organizational culture as a moderating variable. Data were collected through questionnaires completed by 103 internal auditors of PT Pegadaian in Makassar, Manado, Balikpapan, and Bali using purposive sampling. The analysis was conducted using partial least squares structural equation modeling (PLS-SEM). The results show that all three independent variables have a positive effect on fraud detection. Furthermore, organizational culture significantly moderates the relationship between information technology competence, professional judgment, and task-specific knowledge with fraud detection. These findings highlight the importance of internal auditors' competencies and the role of organizational culture in enhancing the effectiveness of fraud detection.
DIGITALISASI SISTEM INFORMASI AKUNTANSI UMKM: ANALISIS KUALITATIF BERBASIS TOE DAN RBV Arif Hasdik; Nurkholifah Burhanuddin; Desi Ratna Dewi
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the digitalization of Accounting Information Systems (AIS) in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia through an integrated Technology-Organization-Environment (TOE) and Resource-Based View (RBV) approach, as well as to identify the factors influencing technology adoption and implementation success. The research employed a descriptive qualitative method using secondary data collected from government reports, statistical databases, national and international scientific journals, and industry reports related to MSME digitalization during the 2016–2026 period. Data were analyzed through documentation studies using the Miles and Huberman interactive model, consisting of data reduction, data display, and conclusion drawing, supported by coding techniques and source triangulation. The findings reveal that technological, organizational, and environmental factors play significant roles in encouraging the adoption of digital AIS, while internal organizational capabilities, including digital literacy and human resource competencies, determine implementation success. Digital AIS has been shown to improve operational efficiency, data accuracy, and decision-making quality among MSMEs, although challenges such as low digital literacy, limited infrastructure, and financial constraints remain. The study concludes that the success of AIS digitalization in MSMEs is determined not only by technology adoption but also by the readiness of internal resources to utilize technology effectively and sustainably, thereby creating strategic value and enhancing business competitiveness. Keywords: Accounting Information Systems, Digitalization
Co-Authors Arif Rahman Hasdik Desi Ratna Dewi Nadya Annisa Nasruddin Nurul Emil Safitri