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All Journal Annals of Human Resource Management Research Greenation International Journal of Economics and Accounting
Sri Rusiyati
Universitas Nusa Mandiri, Jakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Factors Affecting Financial Statement Quality: Analysis of Cloud Accounting, Digital Literacy, and Management Support Mediated by Digital Competence Sri Rusiyati
Greenation International Journal of Economics and Accounting Vol. 3 No. 4 (2025): Greenation International Journal of Economics and Accounting (December 2025 - F
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i4.717

Abstract

The purpose of this study is to develop hypotheses related to factors that influence the quality of financial reports, especially in the SME sector in Jabodetabek. The writing technique used in this literature review is comparative analysis. The data collection technique is to use literature studies or review relevant previous articles. The data used in this descriptive qualitative approach were obtained from previous studies relevant to this study and sourced from academic online media such as Thomson Reuters Journal, Springer, Taylor & Francis, Scopus Q2-Q4 Emerald, Elsevier, Sage, Web of Science, Sinta 2-5 Journal, DOAJ, EBSCO, Google Scholar, and digital reference books. The results of this literature review are as follows: 1) Cloud accounting influences digital competence; 2) Digital literacy influences digital competence; 3) Management support influences digital competence; 4) Cloud accounting influences the quality of financial statements; 5) Digital literacy influences the quality of financial statements; 6) Management support influences the quality of financial statements; 7) Digital competence influences financial report quality; 8) Cloud accounting influences financial report quality through digital competence; 9) Digital literacy influences financial report quality through digital competence. This study is limited to financial report quality in SMEs in Jabodetabek; and 10) Management support influences financial report quality through digital competence. This study contributes to the understanding of factors influencing financial report quality, with a focus on factors such as cloud accounting, digital literacy, management support, and digital competence. This research provides new insights into other factors influencing financial report quality, particularly in SMEs in Jabodetabek. Thus, it can serve as a reference for future literature.
Trust as the Gateway to Islamic Bank Adoption: Integrating Digital Religious Influence and Management Capability Kurniawati Mulyanti; Sri Rusiyati; Tuti Sulastri; Jamalludin Harahab
Annals of Human Resource Management Research Vol. 5 No. 3 (2025): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v5i3.3816

Abstract

Purpose: This study aims to examine customer adoption of Bank Syariah Indonesia (BSI) by applying a parsimonious Stimulus–Organism–Response (SOR) framework that integrates digital religious influence and institutional capability to explain adoption decisions in the context of Islamic banking. Methodology: The study employed a quantitative survey approach using mixed-mode data collection (online and on-site questionnaires). Data were collected from 325 active BSI customers located in the Jakarta–Bogor–Depok–Tangerang–Bekasi (Jabodetabek) area. Online Religious Leaders and Managerial Performance were modeled as exogenous stimuli, Product Value Trust as the organismic variable, and the Decision to Become a BSI Customer as the response variable. The data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). Results: The findings indicate that Online Religious Leaders and Managerial Performance significantly enhance Product Value Trust, which in turn positively influences customers’ adoption decisions. Both stimuli also exhibit significant direct effects on adoption decisions. Mediation analysis confirms that Product Value Trust partially mediates the relationship between the stimuli and customer adoption. Conclusions: The results demonstrate that customer adoption of Islamic banking is shaped by the alignment of credible religious influence and visible managerial performance that collectively strengthen trust in product value. Limitations: This study is limited to customers in the Jabodetabek area and relies on cross-sectional data. Contributions: This study contributes to Islamic banking and consumer behavior literature by identifying Product Value Trust as a central mechanism linking digital religious influence and institutional capability to customer adoption decisions.
Co-Authors Jamalludin Harahab Kurniawati Mulyanti Tuti Sulastri