cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Fristi Riandari
Contact Email
fristy.rianda@ymail.com
Phone
+628136000791
Journal Mail Official
fristy.rianda@ymail.com
Editorial Address
Kompleks Perumahan Zajira Blok A. No A1, Deliserdang, Sumatera Utara
Location
Kab. deli serdang,
Sumatera utara
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 129 Documents
 9   10   11   12   13 
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): March: 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, Sirajul; Herlina, Elda; Amra, Abhanda; Jamilus, Jamilus
Indonesia Auditing Research Journal Vol. 15 No. 1 (2026): March: 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): March: 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): March: 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.
An examination of skepticism: Maintaining audit quality under the pressure of audit fees Afnisah, Anggi; Hasibuan, Khairul Amri
Indonesia Auditing Research Journal Vol. 15 No. 1 (2026): March: 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.v15i1.638

Abstract

Audit quality remains a critical issue in maintaining the credibility of financial reporting, particularly amid economic pressures arising from audit fee arrangements between auditors and clients. While audit fees are expected to reflect audit effort and complexity, their direct influence on audit quality remains debatable. In this context, professional skepticism may serve as a key behavioral factor determining whether economic incentives enhance or undermine audit performance. This research examines the role of audit compensations in determining audit quality, with professional skepticism as a moderating variable among auditors at Public Accounting Firms in Medan. Using a quantitative causal associative design, data were gathered from 45 auditors via purposive sampling and analyzed with Partial Least Squares–Structural Equation Modeling (PLS-SEM). Findings indicate that audit fees do not have a significant direct effect on audit quality, whereas professional skepticism has a positive and significant effect. Moreover, professional skepticism significantly moderates the relationship between audit fees and audit quality, demonstrating a pure moderation effect. These results suggest audit quality is more strongly influenced by auditors’ professional attitudes than by economic factors alone.
The role of social entrepreneurship in alleviating economic problems in society: A literature study Darliani, Ani; Wirda, Wirda
Indonesia Auditing Research Journal Vol. 14 No. 2 (2025): June: 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.v14i2.462

Abstract

Poverty is a fundamental issue that attracts the attention of governments worldwide, including Indonesia, which still has a high poverty rate. This study aims to analyze the role of entrepreneurship as a strategy to address poverty, which is complex and multidimensional, through a comprehensive and integrated approach. The research employs a qualitative approach using a literature review from various national and international sources related to poverty, entrepreneurship, and poverty alleviation strategies. The results indicate that entrepreneurship is crucial in boosting income, enhancing economic empowerment, and generating employment opportunities. Additionally, entrepreneurship utilizes local potential to promote inclusive and ustainable development
The Influence of Motivation and Job Satisfaction on Employee Performance at the Plantation and Livestock Service Office of Tolitoli Regency Ilham, Ilham; Aqfir, Aqfir; Messa, Samsuddin Beddu
Indonesia Auditing Research Journal Vol. 14 No. 2 (2025): June: 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.v14i2.468

Abstract

This study aims to determine the Influence of Motivation and Job Satisfaction on Employee Performance at the Plantation and Livestock Office of Tolitoli Regency. This study uses a quantitative method. The sampling technique used is total sampling. The number of samples in the study was 67 respondents. Data sources are primary data and secondary data. Data collection techniques use questionnaires and documentation. Data analysis techniques use multiple linear regression which is analyzed using the help of SPSS Statistics version 26 data processing tools. Based on the results of the study, it can be concluded that motivation partially influences the performance of employees of the Tolitoli Regency Plantation and Livestock Service. Job satisfaction partially influences the performance of employees of the Tolitoli Regency Plantation and Livestock Service. And motivation and job satisfaction simultaneously influence the performance of employees of the Tolitoli Regency Plantation and Livestock Service
Comparative analysis of MSME capital structure in Indonesia before and after the covid-19 pandemic Febriyanti, Ria Nelta; Fitriyanti, Eka; Sari, Novita
Indonesia Auditing Research Journal Vol. 14 No. 3 (2025): September: 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.v14i3.495

Abstract

This study aims to compare the capital structure of MSMEs in Indonesia before and after the COVID-19 pandemic. Using a descriptive-comparative literature review based on secondary data from Statistics Indonesia (BPS), Otoritas Jasa Keuangan (OJK), Bank Indonesia (BI), and the Ministry of Cooperatives and MSMEs, this research finds a significant shift in financing strategies. During the pandemic, MSMEs relied heavily on internal and informal financing, while in the recovery phase, fintech lending and government-supported financing gained prominence. These findings align with pecking order and trade-off theories and indicate the necessity for adaptive financial policies and enhanced financial literacy to strengthen MSME resilience.
Analysis of transformational leadership on organizational citizenship behavior with job satisfaction as an intervening variable Yusron, M.; Asro, Asro
Indonesia Auditing Research Journal Vol. 14 No. 3 (2025): September: 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.v14i3.532

Abstract

This study examines the influence of transformational leadership on organizational citizenship behavior (OCB) with job satisfaction as an intervening variable. Using a quantitative approach and PLS-SEM, data were collected from 92 employees in PT Lung Cheong Brothers Industrial. The results reveal that transformational leadership has a positive and significant effect on both job satisfaction and OCB. Moreover, job satisfaction is positively associated with OCB and functions as a significant mediator in the relationship between transformational leadership and OCB. These findings confirm that transformational leaders, through inspirational motivation, intellectual stimulation, idealized influence, and individualized consideration, not only directly enhance employees’ extra-role behaviors but also foster higher job satisfaction, which in turn strengthens OCB. The study contributes theoretically by reinforcing Social Exchange Theory and expanding its relevance in the context of developing countries. Practically, it highlights the importance for organizations to invest in leadership development programs and strategies that enhance employee satisfaction to encourage sustainable OCB. Limitations of this study include its relatively small sample size, reliance on self-reported data, and exclusion of other potential variables such as organizational culture. Future research should consider larger samples, longitudinal designs, and additional mediating or moderating variables to further enrich the understanding of these relationships.
Integration of bai salam contracts with erp odoo: Enhancing financial transparency and efficiency in sharia-compliant SMEs Octaviano, Dicky; Amelia, Amie
Indonesia Auditing Research Journal Vol. 14 No. 3 (2025): September: 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.v14i3.536

Abstract

Digital transformation in Sharia-compliant small and medium enterprises (SMEs) is crucial for achieving operational efficiency and financial transparency, particularly in sectors like the garment industry. This paper examines the integration of Bai Salam contracts—a forward sale mechanism in Islamic finance where payment is made upfront for future delivery—into the open-source Enterprise Resource Planning (ERP) system Odoo. Using a qualitative descriptive case study approach supplemented by descriptive statistical analysis, we analyze the implementation at Khanza Maryam, an Indonesian Muslim garment SME. Findings reveal that Odoo's modular features, such as automated accounting and real-time inventory tracking, significantly improve transaction recording transparency, reduce errors by 85%, and boost financial performance ratios from 1.15 to 1.28. Challenges include system customization for Sharia compliance and low digital literacy, addressed through training and feature optimization. This study contributes a practical blueprint for SMEs adopting ERP for Bai Salam transactions, promoting ethical and efficient Islamic financial management.

Page 11 of 13 | Total Record : 129

 9   10   11   12   13 

Filter by Year

2021 2026


Reset
Filter By Issues
All Issue Vol. 15 No. 2 (2026): June: Auditing, Finance, IT Plan, IT Governance, Risk Vol. 15 No. 1 (2026): March: Auditing, Finance, IT Plan, IT Governance, Risk Vol. 14 No. 4 (2025): December: Auditing, Finance, IT Plan, IT Governance, Risk Vol. 14 No. 3 (2025): September: Auditing, Finance, IT Plan, IT Governance, Risk Vol. 14 No. 2 (2025): June: Auditing, Finance, IT Plan, IT Governance, Risk Vol. 14 No. 1 (2025): March: Auditing, Finance, IT Plan, IT Governance, Risk Vol. 13 No. 4 (2024): December: Auditing, Finance, IT Plan, IT Governance, Risk Vol. 13 No. 3 (2024): September: Auditing, Finance, IT Plan, IT Governance, Risk Vol. 13 No. 2 (2024): June: Auditing, Finance, IT Plan, IT Governance, Risk Vol. 13 No. 1 (2024): March: Auditing, Finance, IT Plan, IT Governance, Risk Vol. 12 No. 4 (2023): December: Auditing, Finance, IT Plan, IT Governance, Risk Vol. 12 No. 3 (2023): September: Auditing, Finance, IT Plan, IT Governance, Risk Vol. 12 No. 2 (2023): June: Auditing, Finance, IT Plan, IT Governance, Risk Vol. 12 No. 1 (2023): Maret: Auditing, Finance, IT Plan, IT Governance, Risk Vol. 11 No. 4 (2022): December: Auditing, Finance, IT Plan, IT Governance, Risk Vol. 11 No. 3 (2022): September: Auditing, Finance, IT Plan, IT Governance, Risk Vol. 11 No. 2 (2022): June: Auditing, Finance, IT Plan, IT Governance, Risk Vol. 11 No. 1 (2022): Maret: Auditing, Finance, IT Plan, IT Governance, Risk Vol. 10 No. 4 (2021): December: Auditing, Finance, IT Plan, IT Governance, Risk Vol. 10 No. 3 (2021): September: Auditing, Finance, IT Plan, IT Governance, Risk Vol. 10 No. 2 (2021): June: Auditing, Finance, IT Plan, IT Governance, Risk Vol. 10 No. `1 (2021): Maret: Auditing, Finance, IT Plan, IT Governance, Risk More Issue