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Dedi Iskamto
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International Journal of Islamic Business and Management Review
Published by Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia
ISSN : -     EISSN : 28080939     DOI : https://doi.org/10.54099/ijibmr
Core Subject : Economy, Art, Social,
Arts Economics, Econometrics & Finance Social Sciences
International Journal of Islamic Business and Management Review is a peer-reviewed economic journal serving as a forum for Islamic Business Economics Scholars concerning to area of Islamic Accounting, Banking, Economics, Entrepreneurship, Finance, Human Resources Management, and Management. This open accessed Journal publishes original research and review papers twice a year (on June and December). This journal encompasses original research articles including: 1. Islamic Banking and Financial Institution 2. Islamic Behavioral Economics 3. Islamic Development Economics 4. Islamic Environmental Economics 5. Islamic International Economics 6. Islamic Accounting 7. Islamic Bussiness and Entrepreneurship 8. Islamic Human Resources Management 9. Islamic Monetary Economics 10. Islamic Public Finance 11. Islamic Political Economy 12. Islamic Bussiness Management 13. Islamic Urban and Rural Economics
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 2 Documents
 1 
Search results for , issue "vol. 6 no. 2 (2026)" : 2 Documents clear
Moderating Role of Audit Quality in Ethical Culture, Internal Control, and Fraud Prevention Defiyani Harefa; I Wayan Kartana; A.A. Gede Krisna Murti; A.A. Bagus Amlayasa; I Made Putu Yudha Asteria Putri
International Journal of Islamic Business and Management Review Vol. 6 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v6i2.1960

Abstract

Fraud risk remains a significant governance concern for Indonesian rural banks, whose compact structures, limited segregation of duties, and close interpersonal relationships can weaken conventional safeguards. This study examines whether organizational ethical culture and internal control improve fraud prevention and whether audit quality strengthens those relationships. A causal, cross-sectional survey was conducted among 85 employees from 22 participating rural banks in Denpasar, Bali, during March-April 2026. Respondents were selected purposively because they held managerial, finance, accounting, human-resource, operational, or internal-audit roles and had relevant exposure to external audit. The data were analyzed using partial least squares structural equation modeling. Organizational ethical culture (β = 0.310, p < 0.01) and internal control (β = 0.391, p < 0.01) positively affected fraud prevention. Audit quality also had a positive direct effect (beta = 0.242, p = 0.017). However, audit quality did not moderate the effect of ethical culture (β = -0.082, p > 0.05) or internal control (β = 0.055, p > 0.05). The model explained 81.5% of the variance in fraud prevention The absence of moderation reflects the nature of external audit itself. External audit provides assurance that financial statements comply with applicable accounting standards and are free from material misstatement. Because it is annual, retrospective, and evidence-based, audit quality contributes to fraud prevention directly—by raising detection risk and prompting correction—but is not embedded in daily operations and therefore does not strengthen how ethical culture and internal control work. Ethical culture and internal control, by contrast, are embedded in day-to-day banking activities and thus operate continuously as effective prevention mechanisms. Audit quality therefore serves as an additive, independent layer of assurance rather than a contingent amplifier.
Green Innovation and Green Purchase Intention: Consumer Innovativeness as Moderator Milla Permata Sunny; Gede Suardana; Made Juliasa
International Journal of Islamic Business and Management Review Vol. 6 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v6i2.1971

Abstract

This study examines whether green marketing innovation and product innovation influence green purchase intention and whether consumer innovativeness strengthens these relationships in Denpasar's culinary sector. A quantitative survey of 120 consumers was analysed using partial least squares structural equation modelling (PLS-SEM). The measurement model met the reported reliability and validity criteria, with outer loadings above 0.70, composite reliability above 0.70, average variance extracted above 0.50, and HTMT values below 0.90. The structural model explained 67.2% of the variance in green purchase intention and showed positive predictive relevance (Q² = 0.481). Green marketing innovation (β = 0.286, p < 0.001) and product innovation (β = 0.361, p < 0.001) significantly increased green purchase intention. Consumer innovativeness significantly strengthened both relationships (β = 0.173, p = 0.014; β = 0.196, p = 0.004). The findings extend Diffusion of Innovation theory by demonstrating that sustainability-oriented innovation becomes more effective when consumers are more receptive to new products and ideas.

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