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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 119 Documents
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The influence of environmental, social, and governance on financial performance with gender diversity as a moderating variable Ningtyas, Harfiahani Indah Rakhma
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.v14i3.540

Abstract

This study aims to analyze the moderating role of gender diversity in strengthening the relationship between ESG practices and financial performance in these companies in indonesia. Using panel data from 879 observations for the period 2019–2024. The results indicate that ESG has a positive and significant impact on ROA, while gender diversity also positively influences financial performance. Moreover, gender diversity significantly moderates the relationship between ESG and ROA, implying that higher female representation on boards strengthens the positive effect of ESG on corporate performance. These findings align with Stakeholder and Agency Theories, emphasizing importance of sustainable practices and inclusive governance in enhancing company profitability.
Potential and challenges of implementing the metaverse concept in islamic banking: A literature analysis Jamila, Khaidar Rahmaini; Fitri, Yona; Muda, Iskandar; Soemitra, Andri; Yusrizal, Yusrizal
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.v14i3.543

Abstract

The rapid development of digital technology has given rise to various disruptive innovations, one of which is the metaverse concept. In the context of the financial industry, the metaverse opens new opportunities for providing more interactive, personalized, and efficient services. This article aims to comprehensively analyze the potential and challenges of implementing the metaverse concept in Islamic banking through a literature review of various scientific publications, industry reports, and other relevant sources that discuss the relationship between metaverse technology and Islamic financial principles. In terms of potential, the metaverse offers various strategic opportunities for Islamic banking, including the development of virtual branches that enable direct interaction between customers and bank employees in real time without geographical limitations, increasing financial literacy through virtual experience-based education, and creating a digital halal ecosystem that aligns with Islamic values. Furthermore, the integration of blockchain technology into the metaverse can support transparency, transaction efficiency, and Sharia compliance through the implementation of smart contracts based on Islamic muamalah principles. However, the implementation of the metaverse in Islamic banking also presents complex challenges. This article concludes that the successful implementation of the metaverse concept in Islamic banking relies heavily on cross-sector collaboration between regulators, industry players, academics, and the Islamic scholar community to develop a framework that encourages innovation while maintaining compliance with Islamic principles. The findings of this study are expected to provide theoretical and practical contributions to the development of sustainable digital transformation strategies for Islamic banking in the era of the Fourth Industrial Revolution and the Fifth Industrial Revolution.
The influence of the Indonesian ulema council's fatwa on cryptocurrency on cryptocurrency use by the millennial muslim generation Nasution, Inayatul Widad; Nasution, Helvinasari; Muda, Iskandar; Soemitra, Andri; Yusrizal, Yusrizal
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.v14i3.545

Abstract

This study investigates the influence of the Indonesian Ulema Council (MUI) Fatwa on cryptocurrency on the usage behavior of Muslim millennials in Indonesia. Employing a qualitative descriptive approach, data were collected through semi-structured interviews with eight respondents who actively use or are interested in cryptocurrencies. The data were analyzed using thematic analysis to identify key themes related to understanding, attitudes, and the practical impact of the fatwa. The findings reveal that most respondents are aware of the fatwa, which differentiates cryptocurrencies as haram when used as a currency and permissible as digital assets if they meet Shariah requirements, such as having underlying assets, clear benefits, and avoiding gharar, dharar, and qimar. Millennials’ responses were selective and adaptive: some abstained from using cryptocurrencies as money, while others continued investing with strategies to ensure compliance with Shariah principles. The fatwa exerts a moderate influence on usage decisions, moderated by respondents’ Shariah literacy, trust in religious authority, and pragmatic economic considerations. These findings suggest that while the MUI fatwa remains a relevant normative guideline, its effectiveness depends on the level of understanding and digital Shariah literacy among millennials. The study contributes to a better understanding of Muslim economic behavior, digital financial literacy, and the communication of religious guidance in the rapidly evolving context of fintech and digital assets.
Project-based learning improves outcomes in english for islamic banking and accounting Kuswanto, Welly; Balqia, Farqan
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.v14i2.555

Abstract

The gap between the demands for professional English language competence in the Islamic Finance sector and the achievements of students of English for Islamic Banking and Accounting (EfIBA) within the framework of Outcome-Based Education (OBE) is not yet optimal. The main objective of this study is to analyze the effectiveness of the Project-Based Learning (PBL) model in improving these outcomes. The method used was quantitative with a non-equivalent control group quasi-experimental design. The sample included a total of 70 EfIBA students, divided into an experimental group (PBL) and a control group (conventional). The main instrument was an authentic project performance test assessment rubric. Data analysis used an independent T-test. The main results showed a very significant difference (p ≤ 0.001) in the outcome achievement scores between the two groups, with the average score of the PBL group (85.90) substantially higher than that of the control group (76.55). The research conclusion indicates that PBL is a superior learning strategy because it successfully integrates Sharia knowledge and English language skills in practice. Implicitly, this model is recommended for dual-specialization courses to ensure the relevance of OBE-based graduates to modern professional needs.
A sharia compliance audit of murabahah contracts: Investigating price transparency and gharar risk mitigation in MSMEs Robi’in, M.; Ramdhani, Deden; Maulana, Muhammad Restu
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.v14i2.556

Abstract

Installment sale transactions frequently raise potential issues regarding non-compliance with Sharia principles, making the murabahah contract a vital Islamic solution emphasizing the honesty and transparency of the cost price. However, implementing this contract in the Micro, Small, and Medium Enterprises (MSME) sector often faces practical challenges, particularly in fulfilling the essential requirement of cost disclosure. This study aims to analyze the Sharia compliance of the murabahah implementation at Toko Raina Collection and to describe the mitigation efforts for the resulting issues. The methodology employs a qualitative descriptive approach with a case study design, utilizing observation and in-depth interviews with the store owner and customers for data collection. The findings indicate that the installment sales practice fulfills the general pillars of Islamic trade, such as ‘aqidain (parties) and sighat (offer and acceptance), but fails to meet the essential murabahah condition of disclosing the original cost price. The owner does not itemize the cost but sets a final total sale price, causing the contract to substantively shift to an ordinary deferred payment sale (bai' bitsaman ajil). This non-compliance is implicitly mitigated through setting a reasonable profit margin to maintain customer satisfaction (ridha). The study concludes that the practice is not kaffah (perfect) as murabahah. The research contributes empirical insight into the implementation gap of murabahah at the MSME level and offers recommendations for achieving full Sharia compliance.
The impact of implementing islamic business communication ethics and product innovation on consumer satisfaction Misbah, Ahmad; Muhyi, Abdul; Yaqin, Mukhamad Ainul
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.v14i2.557

Abstract

Previous studies on Al-Ghazali have predominantly focused on his philosophical and theological thought within the context of classical Islam, without specifically examining how these ideas were received and applied by scholars in the Malay-Indonesian world. This study addresses that gap by exploring the creative reception of Al-Ghazali’s thought in the 19th-century Kāsifatussajā, a fiqh work by Syeikh Nawawi al-Bantani. The aim is to identify and analyze the manifestation of Al-Ghazali’s philosophical-theological ideas within Nawawi’s fiqh-ethical-transformative approach. Employing a qualitative descriptive method through library research and framed within Jaussian reception theory, this study finds that Nawawi integrated reason and revelation, emphasized the spiritual dimension of Islamic law, and adopted a moderate approach in issuing legal opinions. The findings reveal that Nawawi did not merely reproduce Al-Ghazali’s ideas but reconstructed them to address the challenges of colonialism, identity crisis, and the need for a spiritually grounded legal ethics in the Nusantara. This research contributes to a deeper understanding of the dynamic transmission of classical Islamic intellectual heritage and its relevance in local socio-cultural contexts.
The effect of salary, bonuses, and work facilities on employee performance Faizah, Andini Nur; Sari, Dina Fahma; Subroto, Agus Andi; Pangestu, Yusma Eka; Shatara, Audry
Indonesia Auditing Research Journal Vol. 14 No. 4 (2025): December: 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.v14i4.580

Abstract

In the current economic climate, salary levels significantly influence employee welfare. According to the 2024 data from the Central Statistics Agency (BPS) on regional minimum wages, Pasuruan is among the regions with relatively high minimum wages in East Java. However, this does not necessarily guarantee the welfare of Non-Civil Servant (Non-ASN) employees, who continue to face disparities due to the lack of clear regulations regarding basic rights such as salary, bonuses, and work facilities. This study aims to analyze the influence of salary, bonuses, and work facilities on the performance of Non-ASN employees at the Department of Transportation of Pasuruan City. A descriptive quantitative method was used, with a saturated sampling technique involving 78 Non-ASN employees as respondents. Data were collected through questionnaires and analyzed using IBM SPSS Statistics 26. The results show that salary does not have a significant effect on employee performance, as it is considered a fixed component. In contrast, bonuses and work facilities have a significant effect, as both serve as supporting factors that enhance productivity. Simultaneously, all three variables significantly influence employee performance, indicating a strong interrelationship in improving overall work outcomes.
The influence of organizational culture, organizational commitment, and work motivation on the performance of employees at the communication, informatics, cryptography and statistics service of erang regency Jaya, Ali; Ida, Ida; Wijaya, Suparta; Ardie, Romli; Wirtadipura, Dian
Indonesia Auditing Research Journal Vol. 14 No. 4 (2025): December: 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.v14i4.581

Abstract

This study looks at how organizational culture, organizational commitment, and work motivation affect employee performance at the Communication, Informatics, Cryptography, and Statistics Office in Serang Regency. The research used a quantitative method with a survey to gather real data from employees. There were 69 participants, which covered all the employees in the office. Information was collected through questionnaires that measured how employees felt about organizational culture, their commitment to the organization, their motivation at work, and their performance. These questionnaires used a Likert scale to rate responses. The data was analyzed using multiple linear regression to see how much each factor influenced employee performance individually and together. Before testing the hypotheses, the data was checked for validity and reliability to make sure it was accurate and consistent. The results showed that organizational culture, organizational commitment, and work motivation all have a positive and significant impact on employee performance when considered together. This means that improving these three areas can help boost the quality and effectiveness of how employees perform. The R² value of 0.65 shows that 65% of the changes in employee performance can be explained by these three factors, while the other 35% is due to factors not covered in this study. These results show that building a strong organizational culture, increasing employee commitment, and improving motivation are important strategies for improving performance in public sector organizations.
Determinants of fraud prevention in SMEs: The role of ethical leadership, whistleblowing system, and owner integrity Bongso, Gromyko; Silitonga, Vera Dumonda; Salim, Nicholas
Indonesia Auditing Research Journal Vol. 14 No. 4 (2025): December: 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.v14i4.598

Abstract

Fraud remained a major threat to the sustainability of small and medium enterprises (SMEs), particularly due to informal control structures and limited supervision resources. This study examined the effects of ethical leadership, whistleblowing system effectiveness, and owner integrity on fraud prevention in Indonesian SMEs. A quantitative cross-sectional design was employed, and data were collected from 147 SME respondents using a structured questionnaire. The proposed model was tested using multiple linear regression in SPSS. The results showed that ethical leadership, whistleblowing system, and owner integrity had positive and statistically significant effects on fraud prevention. Among the predictors, owner integrity demonstrated the strongest influence, indicating that integrity at the top played a central role in strengthening anti-fraud practices in SMEs. The findings suggest that SMEs can enhance fraud prevention by reinforcing ethical leadership behavior, institutionalizing safe reporting mechanisms, and maintaining high integrity standards in owner decision-making. This study provided practical implications for SME governance and anti-fraud strategy development in emerging market contexts.

Page 12 of 12 | Total Record : 119

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