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INDONESIA
Indonesia Auditing Research Journal
Published by Institute of Accounting Research and Novation
ISSN : 23032596     EISSN : 29643643     DOI : -
Core Subject : Economy, Science, Education,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media
Indonesia Auditing Research Journal is a high-quality specialist journal that publishes articles from the broad spectrum of auditing. Its primary aim is to communicate clearly, to an international readership, the results of original auditing research conducted in research institutions and/or in practice.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 104 Documents
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Global research landscape of blue accounting: Bibliometric insights from 2015 to 2025 Santoso, Izza Maulida; Nurmala, Nurmala; Pentiana, Destia; Syahrial, Muhammad
Indonesia Auditing Research Journal Vol. 15 No. 1 (2026): Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v15i1.624

Abstract

The Blue Economy has gained global attention as a framework for balancing marine resource utilization with environmental sustainability. Supporting this transition requires effective systems to measure and report ocean-related natural capital, leading to the emergence of Blue Accounting as an integrative approach linking accounting practices, sustainability governance, and policy decision-making. This study examines the development of Blue Accounting research between 2015 and 2025 using a bibliometric approach combined with qualitative synthesis. The findings indicate a gradual evolution of the field, beginning with conceptual discussions of the blue economy, followed by growing attention to environmental valuation, ocean accounting integration, and blue carbon assessment. More recent studies emphasize operational applications, including policy implementation and cumulative impact accounting. Although publication growth remains moderate, research trends show increasing interdisciplinary collaboration and policy relevance. Key challenges include institutional coordination and the lack of standardized accounting frameworks. Overall, Blue Accounting is evolving into a strategic tool that supports sustainable ocean governance by integrating ecological and economic perspectives, contributing to more transparent decision-making and advancing the objectives of sustainable marine development.
Analysis of differences in teacher professionalism in terms of gender and length of service Saputra, Septia Irnanda; Munir, Sirajur; Herlina, Elda; Amra, Abhanda; Jamilus, Jamilus
Indonesia Auditing Research Journal Vol. 15 No. 1 (2026): Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v15i1.625

Abstract

professionalism is a key factor in improving the quality of education. However, in practice, there are still discrepancies between empirical findings and normative assumptions regarding the influence of teacher demographic characteristics, particularly gender and tenure, on teacher professionalism. Some studies indicate differences in professionalism based on gender and teaching experience, while others show inconsistent results. This uncertainty raises the need for empirical studies to objectively examine the influence of gender and tenure on teacher professionalism. This study aims to analyze teacher professionalism in terms of gender and tenure, and to examine the interaction between these two variables on teacher professionalism. This study used a quantitative approach with a survey method of 42 teachers. Data were analyzed using the t-test, Two-Way ANOVA, and the nonparametric Mann–Whitney test. Limited interviews were conducted as supporting data to strengthen and clarify the results of the statistical analysis. The results showed that gender and tenure did not significantly influence teacher professionalism, either partially or simultaneously, and there was no significant interaction between gender and tenure on teacher professionalism. These statistical findings were reinforced by interview results, which showed that teachers carry out professional duties based on the same competency standards regardless of gender or tenure. This study concludes that teacher professionalism is more influenced by school systems and culture than by individual demographic characteristics. These findings have implications for competency-based teacher professional development and strengthening teacher development systems in schools.
Analysis of fintech implementation strategy in sharia bank financing (case study at BSI KCP Cemara Asri) Andini, Vingkan; Daulay, Aqwa Naser; Rahmani, Nur Ahmadi Bi
Indonesia Auditing Research Journal Vol. 15 No. 1 (2026): Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v15i1.639

Abstract

This study aims to analyze the strategy of implementing financial technology (fintech) in Islamic bank financing at BSI KCP Cemara Asri. The study used a qualitative descriptive approach with a case study method and a SWOT analysis as a strategic analysis tool. Research data was obtained through questionnaires to 9 respondents consisting of bank employees and customers using fintech-based financing services, and supported by documentation data from official reports and related literature. The analysis results show that the IFAS matrix value is 2.40 and EFAS is 2.00, indicating that internal and external conditions are in the moderate category. The SWOT matrix mapping places BSI KCP Cemara Asri in Quadrant III, indicating the need for a turnaround strategy by strengthening internal factors to capitalize on external opportunities. The IE matrix analysis places the organization in Quadrant V with a hold and maintain strategy. The research findings indicate that the application of fintech in Islamic bank financing has great potential to improve service efficiency and expand financing access, but requires strengthening aspects of digital literacy, human resource competency, and digital system security for optimal fintech implementation.
Maqashid sharia and corporate sustainability under financial vulnerability Wulandari, Linda Ayu; Paulus, Hendro; Melzatia, Shinta; Oktris, Lin; Akbar, Taufik
Indonesia Auditing Research Journal Vol. 15 No. 1 (2026): Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v15i1.640

Abstract

This study examines the effect of CSR, Islamic CSR, and environmental quality on corporate performance, measured by profitability and growth, with financial vulnerability as a moderating variable. This research will conduct with Moderated Regression Analysis of panel data from 108 observations basic material entities achieving PROPER on 2021-2024 by Ministry of Environment and Forestry of Indonesia Republic, which Islamic CSR is measured using a GRI-Maqasid Index, CSR using the GRI Standards 2021, and financial vulnerability with DER, use EViews 13. The results show that CSR and Islamic CSR positively affect profitability but do not significantly firm growth. In contrast, environmental quality negatively affects short-term profitability yet supports growth. Financial vulnerability moderates these relationships by weakening the profitability effects of CSR and ICSR, while also reducing the positive influence of environmental quality on corporate growth. The findings highlight aligning ethical, social, and environmental strategies grounded in Maqasid Sharia with financial conditions to sustain long term corporate performance. This study compares Islamic CSR and CSR in a single framework, using profitability and growth as well as financial vulnerability, revealing the role of ethical orientation and financial constraints on long term corporate performance.

Page 11 of 11 | Total Record : 104

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