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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 152 Documents
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The influence of green lifestyle, green awareness, and eco-labels on the interest in purchasing environmentally friendly products among FEBI UINSU students Intan Vilja Aura Fazia; Fauzi Arif Lubis; Nur Ahmadi Bi Rahmani
Indonesia Auditing Research Journal Vol. 15 No. 3 (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.v15i3.748

Abstract

Focusing on the consumption behavior of FEBI UINSU students, this associative quantitative research examines the relationship between green lifestyle, green awareness, and eco-labeling on the purchase intention of environmentally friendly products. Involving 100 students selected through purposive sampling, a questionnaire instrument was used as the primary data collection medium, which was then analyzed using the SEM-PLS algorithm via SmartPLS 4.0. Field findings show that a green lifestyle is not yet a strong predictor in significantly predicting purchase intention, even though the relationship is positive. In contrast, indicators of green awareness and eco-friendly labels show a substantial positive impact. These findings underscore the importance of environmental education and the effectiveness of product labels in stimulating sustainable purchasing decisions among academics
The effects of digital literacy and product innovation on MSME marketing performance: The mediating role of digital marketing Feby Evelyna; Siti Nur Azizah
Indonesia Auditing Research Journal Vol. 15 No. 3 (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.v15i3.706

Abstract

This study addressed the inconsistent findings and empirical gaps regarding the factors influencing micro, small, and medium enterprises (MSMEs) marketing performance. The investigation examined the direct effects of digital literacy and product innovation on marketing performance, alongside the mediating role of digital marketing. A quantitative approach was deployed, using purposive sampling to collect data from 140 MSME owners in Kebumen Regency who utilized digital applications. Data analysis was conducted using Structural Equation Modeling with the Partial Least Squares (SEM-PLS) approach. The results revealed that digital literacy and product innovation exerted positive and significant direct impacts on both digital marketing and marketing performance. Furthermore, the structural model analysis confirmed that digital marketing successfully mediated the relationships between digital literacy, product innovation, and marketing performance. Major findings indicated that technological readiness and product innovation yielded optimal contributions to business performance when executed through structured digital marketing platforms. Consequently, this study concluded that enhancing digital marketing strategies serves as a vital mechanism for MSMEs to leverage their digital capabilities and innovative products effectively to maximize market reach and boost overall marketing performance
The effect of landscape authenticity, nature-based experiences, tourist participation in the preservation of tourist villages in Sipispis district Era Rahmadani Damanik; Atika Atika; Nurbaiti Nurbaiti
Indonesia Auditing Research Journal Vol. 15 No. 3 (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.v15i3.750

Abstract

This study aims to analyze the effect of landscape authenticity, nature-based experience, and tourist participation on the preservation of tourist villages in Sipispis District. This research uses a quantitative approach with Structural Equation Modeling (SEM) based on Partial Least Square (SmartPLS). The sample was obtained through questionnaires distributed to tourists visiting tourist villages.The results show that landscape authenticity, nature-based experience, and tourist participation have a positive and significant effect on the preservation of tourist villages. Landscape authenticity is the most dominant variable. The R-Square value of 0.654 indicates that the model has moderate explanatory power.This study implies that tourist village management should maintain landscape authenticity, improve nature-based tourism experiences, and encourage active tourist participation to support sustainability.
The influence of brand authenticity and open communication on social media on brand trust and brand loyalty: a case study of UINSU students in the era of digital marketing Tia Nava Utari Tanjung; Imsar Imsar; Faisal Umardani Hasibuan
Indonesia Auditing Research Journal Vol. 15 No. 3 (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.v15i3.739

Abstract

This study aims to analyze the influence of brand authenticity and communication openness on social media on brand trust, as well as its implications for brand loyalty among students at the State Islamic University of North Sumatra (UINSU). The background of this study is based on the growing use of social media as a primary tool in digital marketing activities, which serves not only as a promotional medium but also as a space for interaction between brands and consumers. The research approach used was quantitative, with data collected through a questionnaire distributed to UINSU students who actively use social media. The data obtained were then analyzed using SPSS to test the relationships between variables. The results show that brand authenticity and open communication on social media have a positive and significant effect on brand trust. Furthermore, brand trust was found to have a positive and significant effect on brand loyalty. These findings indicate that honesty, brand consistency, and open and responsive communication are important factors in building consumer trust, which ultimately fosters brand loyalty
The influence of cashless lifestyle and financial literacy on the financial behavior of gen z students at the state Islamic University of North Sumatra Gilang Saka Maulana; Juliana Nasution; Atika Atika
Indonesia Auditing Research Journal Vol. 15 No. 3 (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.v15i3.756

Abstract

This research was evaluated to examine how a cashless lifestyle and financial literacy impact the financial management of Generation Z students. In this context, financial management is reflected in an individual's ability to manage expenses, develop financial plans, develop savings habits, and make wise long-term financial decisions. Sampling was conducted using a purposive sampling technique based on the Slovin formula, resulting in 100 respondents. The data collection instrument utilized a Likert-scale questionnaire, which was then processed using multiple linear regression techniques. Based on data analysis, it was found that the convenience of cashless transactions and financial literacy contributed positively and significantly to students' financial behavior. Digital payments proved to be the most dominant factor compared to financial literacy levels, as indicated by the coefficient value. The combined assessment showed a determination value of 68.7%, while the remaining 31.3% was explained by variables outside this research model. These results indicate that the acceleration of transaction technology can encourage rational and measurable financial habits when balanced with adequate financial knowledge
The effectiveness of digital transformation in the administrative governance of the Medan City Regional House of Representative Devi Tri Saputri Manik; Nurul Jannah; Annio Indah Lestari
Indonesia Auditing Research Journal Vol. 15 No. 3 (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.v15i3.758

Abstract

Digital transformation is a form of bureaucratic reform aimed at improving the effectiveness of public administration through information technology. This study examined the process, effectiveness, and challenges of digital administrative transformation in the Medan City Regional People's Representative Council (DPRD). A qualitative case study approach was used, with data collected through interviews, observation, and documentation. The findings showed that digital transformation was implemented through the SARANA application, followed by SIMANJA in 2020, which was later renamed SMARTWAN. The system provides features such as e-Invitations, e-Activities, e-Letters, e-Salary, Documentation, Legal Products, e-SPPD, e-Follow-up, and Attendance. Its implementation improved administrative effectiveness by accelerating work processes, simplifying document archiving, increasing transparency, and facilitating integrated data access. However, several challenges remained, including unstable internet connections and the need for approximately 2–3% of employees to adapt from manual to digital systems. Overall, digital administrative transformation in the Medan City DPRD was considered effective, although infrastructure improvements and continuous employee training were still required.
The relationship between job satisfaction and psychological safety and job commitment among employees of PT Perkebunan Nusantara IV Regional I Medan Erika Rahmadani; Nurul Jannah; Nur Ahmadi Bi Rahmani
Indonesia Auditing Research Journal Vol. 15 No. 3 (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.v15i3.769

Abstract

This research investigates the extent to which workplace well-being and psychological safety are linked to work engagement among staff at PT Perkebunan Nusantara IV Regional I Medan. Using a quantitative approach, 84 employees were recruited through purposive sampling, and their questionnaire responses were analyzed in IBM SPSS Statistics 25 by descriptive statistics, validity and reliability checks, classical assumption testing, multiple regression, partial and simultaneous significance tests, the coefficient of determination. These results show that although workplace well-being is positively related to work engagement, the relationship does not reach statistical significance (t = 1.593; Sig. = 0.115 > 0.05). Psychological safety, by contrast, is positively and significantly related to work engagement (t = 6.492; Sig. = 0.000 < 0.05). When examined together, both variables significantly predict work engagement (F = 120.246; Sig. = 0.000), explaining 74.8% of its variance (R² = 0.748), with the remaining 25.2% attributable to factors outside the model. These findings suggest that psychological safety is the more influential factor, whereas workplace well-being on its own is not a statistically significant predictor though combined, the two variables play a meaningful role in shaping work engagement among PTPN IV Regional I Medan employees.
Digital technology implementation and the transition toward industry 5.0: Implications for employee skill development in the public sector Muhamad Teguh Setiadi; Jajuli Jajuli; Asep Rafiudin; Ahdun Ahdun; Novi Susanti
Indonesia Auditing Research Journal Vol. 15 No. 3 (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.v15i3.783

Abstract

This study analyzes the influence of the implementation of digital technology on the development of employee skills with the transition to Industry 5.0 as a mediator in the Banten Provincial DPUPR. The mixed methods approach was applied through a survey of 144 respondents and interviews with 13 informants. Quantitative data were analyzed using PLS-SEM assisted by SmartPLS 4, while qualitative findings were used to clarify statistical results. The implementation of digital technology has a negative effect on employee skill development (β=−0.241; t=3,053; p=0.002), but has a positive effect on the transition to Industry 5.0 (β=0.713; t=16,242; p=0.000). The transition strongly improves employee skills (β=0.956; t=16,009; p=0.000) while mediating the positive influence of digital technology (β=0.681; t=9,980; p=0.001). This pattern indicates competitive mediation. Digitalization that is not accompanied by user readiness can create an adaptation burden. On the contrary, human-centric, collaborative, resilient, and sustainable implementation is able to turn technology into a means of strengthening employee competence.
Financial performance and profit growth: Examining the moderating role of leverage Tikkos Sitanggang; Wahyu Tri Andika; Juan Moses Viztardo Sitanggang; Cornelliuz Yosavhat Sitanggang
Indonesia Auditing Research Journal Vol. 15 No. 3 (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.v15i3.802

Abstract

This study examines whether leverage moderates the relationship between financial performance and profit growth among food and beverage firms listed on the Indonesia Stock Exchange during 2021–2025. Using purposive sampling, 34 firms were retained from an initial population of 64, producing 170 firm-year observations. The study applies panel-data regression and moderated regression analysis in EViews 13. Model-selection tests support the common effect specification. The results show that NPM is positively associated with profit growth, ROA is negatively associated with profit growth, and ROE is statistically insignificant. In the interaction specification reported in the underlying analysis, NPM×DER and ROE×DER are positive and significant, whereas ROA×DER is negative and significant. These findings indicate that financing structure is relevant when interpreting profitability signals, although the baseline model explains only a modest share of profit-growth variation. The novelty of this study lies in examining DER not merely as a direct financial determinant, but as a moderating factor that alters the relationship between NPM, ROA, and ROE and profit growth in Indonesian food and beverage firms using recent 2021–2025 panel data. The findings should be interpreted cautiously because extreme observations may affect coefficient stability, while the interaction-only moderation specification limits inference about DER’s moderating role. Future research should use robust outlier treatment and fully specified moderation models including both main and interaction effects.
Analysis of public satisfaction with BMKG FL Tobing’s information services on social media in terms of information quality and ease of access Siti Nur Aisah Sitompul; Muhammad Irwan Padli Nasution; Isnaini Harahap
Indonesia Auditing Research Journal Vol. 15 No. 4 (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.v15i4.809

Abstract

Social media has become one of the channels utilized by the FL. Tobing Meteorology Station (BMKG) to disseminate weather and climate information, as well as early warnings, to the public. The success of this information dissemination depends on the quality of the information provided and the ease with which the public can access it. This study aims to analyze the influence of information quality and ease of access on public satisfaction with the information services provided by the FL. Tobing Meteorology Station via social media. The novelty of this study lies in analyzing public satisfaction with the information services of the FL. Tobing Meteorology Station through social media by examining information quality and ease of access as factors influencing user satisfaction. A quantitative approach was employed, utilizing a survey method with 93 respondents selected through simple random sampling (a probability sampling technique). Data were analyzed using multiple linear regression with the aid of IBM SPSS Statistics 26. The results indicate that information quality has a positive and significant effect on public satisfaction, whereas ease of access does not have a significant effect. However, information quality and ease of access simultaneously exert a significant influence on public satisfaction, with a coefficient of determination (R²) of 22.3%.  Therefore, the FL. Tobing Meteorology Station is encouraged to continuously improve the quality of information shared via social media to better meet the public's information needs and increase satisfaction with the services provided.

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