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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
ISSN : 23032596     EISSN : 29643643     DOI : -
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.
Articles 143 Documents
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.

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