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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 94 Documents
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THE INFLUENCE OF LEADERSHIP STYLE AND WORK ENVIRONMENT ON EMPLOYEE JOB SATISFACTION IN THE SUPPLY DEPARTMENT OF PT. INDOCEMENT TUNGGAL PRAKARSA Tbk CIREBON: LEADERSHIP STYLE, WORK ENVIRONMENT, JOB SATISFACTION Pratiwi, Vina Andita; Bahtiar, Rizki Akbar; Suwandi, Suwandi; Trimayanti, Imas
Indonesia Auditing Research Journal Vol. 13 No. 3 (2024): September: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

Influence of Leadership Style and Working Environment towards Job Satisfaction at Supply Department PT Indocement Tunggal Prakarsa Tbk Cirebon The purpose of the research are: 1) To know description for leadership style, Working Environtment, and job satisfaction at Supply Department PT Indocement Tunggal Prakarsa Tbk Cirebon. 2) Test empirically influence of leadership style towards job satisfaction at Supply Department PT Indocement Tunggal Prakarsa Tbk Cirebon. 3) Test empirically influence of working environment towards job satisfaction at Supply Department PT Indocement Tunggal Prakarsa Tbk Cirebon 4) Test empirically influence of leadership style and Working Environment towards at Supply Department PT Indocement Tunggal Prakarsa Tbk Cirebon. The analysis implemented in this research are simple regression and multiple regression analysis. The method of this research is simple random sampling, that taken 67 employees at Personal General Affairs Division, Finance Division, Distribution Division and Logistic Division , while data collecting by using quitionaire and cultivated using SPSS 25.0. The result of t test for leadership style is 3.286, and the signification is 0.002. This shows that there is an effect between leadership style towards job satisfaction. The result of t test for Working Environtment is 2.237, and the signification is 0.029. This shows that there is an effect between organization culture towards job satisfaction. The result of F test is 13.806, and the signification is 0.000. This shows that there is an effect between leadership style and organization culture towards job satisfaction. The result of R2 is 0.301 or 30.1%. It means Job Satisfaction is affected by leadership style and working environtment as much as 30.1%.
The Influence of Corporate Social Responsibility (CSR) on Company Value with Media Exposure as a Moderator Widyastuti, Oviya; Cahyono , Edi
Indonesia Auditing Research Journal Vol. 13 No. 3 (2024): September: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This research aims to determine the influence of Corporate Social Responsibility (CSR) on company value with media exposure as a moderator (Study of companies listed on the Jakarta Islamic Index 30 for the 2020 - 2022 period). This research uses quantitative research with secondary data. The data was processed using panel data multiple regression analysis using Eviews 9 software analysis. The research results show that Corporate Social Responsibility (CSR) has a significant positive effect on Company Value. Media Exposure has an insignificant positive effect. This research also found that media exposure can strengthen the influence of Corporate Social Responsibility (CSR) on company value with positive and significant results.
The influence of the availability of human resources, facilities and infrastructure on organizational work effectiveness at the Faculty of Social and Political Sciences Nusa Cendana University H Seran, Yani; Seran, Marisa S.B.
Indonesia Auditing Research Journal Vol. 13 No. 4 (2024): December: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This research raises the problem of how to increase the effectiveness of organizational work by improving the availability of human resources, facilities and infrastructure at the Faculty of Social and Political Sciences, Nusa Cendana University. With the aim of finding out how much influence the availability of human resources, facilities and infrastructure has on the effectiveness of organizational work at the Faculty of Social and Political Sciences, Nusa Cendana University. The data analysis used in this research is a simple correlation analysis which shows that there is a simple relationship between the provision of human resources, facilities and infrastructure and the effectiveness of organizational work at the Faculty of Social and Political Sciences, Nusa Cendana University. After knowing the correlation between each variable, the next analysis is regression analysis. This analysis is intended to determine whether the influence of the identified factors (Xi) included in this research has an effect on the effectiveness of organizational work at the Faculty of Social and Political Sciences, Nusa Cendana University. The results of the research show that there is an influence between the provision of human resources, facilities and infrastructure on the effectiveness of organizational work at the Faculty of Social and Political Sciences, Nusa Cendana University. These three variables must be improved in both quality and quantity so that the effectiveness of organizational work at the Faculty of Social and Political Sciences, Nusa Cendana University can be further improved
People's Economy in Bali: A Literature Review Permana, I Putu Hendika; Wiyata Putra, I Dewa Putu Gede; Kurnia Dewi Sutedja, D.A. Gladysia Sistadanta
Indonesia Auditing Research Journal Vol. 13 No. 4 (2024): 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.v13i4.376

Abstract

The People's Economic System based on the values of the people and justice encourages the Indonesian people to participate in capital ownership. Cooperative Institutions, Village-Owned Enterprises, Regional Credit Institutions, Cooperatives, and Tourism Villages, most of whose capital is owned by the local community, can be evidence that the People's Economic System applies in Bali. The people's economy in Bali is a concept of economic development that emphasizes the empowerment of local communities and environmental sustainability. The purpose of this study is to focus on the concept of the People's Economic system in empowering regional financial institutions in Bali. The research method used is a literature study, with secondary data in the form of scientific articles and applicable regulations as data sources. Empowerment of financial institutions based on the People's Economic system is expected to be a priority in increasing national development. With the ideological spirit of the People's Economic system from stakeholders, regional financial institutions can develop and be able to help improve the economy in Bali
An analytical study on the effective dimensions of leadership styles for enhancing organizational performance Fariz, Fariz; Winarsih, Tutik
Indonesia Auditing Research Journal Vol. 13 No. 4 (2024): 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.v13i4.377

Abstract

Leadership style plays an important role in improving organizational performance, especially in the face of increasingly complex global competitive challenges. Effective leadership is considered capable of increasing motivation, job satisfaction, and team cohesion, which ultimately contributes positively to organizational performance. The aim of this research is to examine the impact that different leadership styles, with a focus on transformational leadership, have on the results of an organization.  The research method used was a literature review of relevant scholarly sources, including articles, conference proceedings, and books that discuss the contribution of leadership style to organizational performance. Data collection was conducted through online database searches, including Google Scholar and JSTOR. The findings indicate that by promoting employee involvement and fostering a culture of constant enhancement, transformational leadership can greatly enhance organizational effectiveness. At the same time, transactional leadership may be successful in reaching short-term goals but lacks the ability to inspire lasting motivation. On the other hand, passive-avoidant leadership often results in hindered team dynamics and reduced productivity. The advice given in this research suggests that companies should focus on implementing transformational leadership in order to boost employee motivation, involvement, and creativity. Moreover, utilizing a blend of transformational and transactional leadership techniques may be effective in reaching both immediate and long-lasting objectives. Organizations are also advised to develop leadership competencies through training, as well as avoid passive-avoidant leadership styles that can be detrimental to team performance
Risk Management and Ethical Perspectives in the Implementation of Artificial Intelligence (AI) in the Accounting Profession Siregar, Zainal Arifin; Hasanah, Uswatun
Indonesia Auditing Research Journal Vol. 13 No. 4 (2024): 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.v13i4.384

Abstract

The implementation of Artificial Intelligence (AI) in the accounting sector has provided significant opportunities to enhance efficiency and accuracy but also presents substantial ethical challenges related to integrity, accountability, and risk management. This study aimed to address three key questions: (1) How does AI impact integrity, data reliability, and the effectiveness of risk management in decision-making? (2) How are ethical responsibilities defined and applied in automated AI decision-making for risk mitigation? (3) What are the ethical implications of AI autonomy on risk management, human oversight, and the role of accounting professionals? A conceptual literature approach was employed to analyze these ethical challenges using Ulrich Beck's Risk Society Theory. The findings revealed that AI improved risk management efficiency; however, challenges such as algorithmic bias, lack of transparency, and privacy risks remained significant. Additionally, AI autonomy introduced ambiguities in accountability, necessitating human oversight and clear ethical frameworks. The study concluded that ethical AI implementation requires regulations supporting transparency, human supervision, and robust ethical guidelines to ensure alignment with professional values. These findings provide valuable insights for developing risk management and ethical practices in the application of AI within the accounting sector.
The effect of profitability and liquidity on tax avoidance Indy, Listia Aulia; Lamsah, Lamsah
Indonesia Auditing Research Journal Vol. 13 No. 4 (2024): 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.v13i4.388

Abstract

This study explains the phenomenon that occurred in 2019, which is suspected of carrying out tax avoidance practices. The purpose of this study is to reveal the effect of profitability and liquidity on tax avoidance. The population in this study was mining sector companies in the coal production sub-sector listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The results of the study indicate that profitability has an effect on tax avoidance and liquidity has no effect on tax avoidance.
Green accounting practices for green economic performance on micro, small, and medium enterprises Chairia, Chairia; Cahyati, Suci; Sabilah, Habel
Indonesia Auditing Research Journal Vol. 13 No. 4 (2024): 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.v13i4.395

Abstract

Our environment is facing serious challenges. Many environmental challenges stem from business and entrepreneurial practices that have failed to address environmental sustainability throughout the entire manufacturing chain, from raw material acquisition to customer delivery. Meanwhile, in Indonesia, there is an increase in the number of people beginning businesses. If this tendency continues, it may constitute a significant threat to our environmental sustainability. Micro, Small and Medium Enterprises (MSMEs) have been recognised as one of the key drivers of economic growth in many countries. They are critical to the development of economies as they contribute to job creation, income generation, innovation, and technological advancement. Micro, Small and Medium Enterprises (MSMEs) have great potential to upgrade and contribute more to the local economy. Activist and MSME player, there are a number of challenges that must be overcome, such as the lack of consistency and commitment from MSME players
The influence of live streaming and endorsement on product purchasing decisions at shopee with paylater as a moderating variable: Study on Shopee and Paylater Users in Pasuruan Regency Nafi’ah, Nafi’ah; Sugiharto, Bagus Hari
Indonesia Auditing Research Journal Vol. 13 No. 4 (2024): 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.v13i4.396

Abstract

The number of internet users in Indonesia continues to increase from year to year, which has an impact on the digital transformation of e-commerce use, one of which is Shopee. Sellers now don't need to meet consumers face to face, but can do live streaming (live broadcasts), or can collaborate with famous influencers to attract consumers. The buy now pay later feature is also an attraction in itself to influence consumer purchasing decisions. However, if paylater is used excessively there will of course be risks such as payment failure. The aim of this research is to analyze the influence of Live streaming and Endorsements on Purchasing Decisions with Paylater as a Moderating Variabel. This type of research is quantitative research. The population in this study were residents of Pasuruan Regency. The sample in this research consisted of 100 samples, using a nonprobability sampling technique using a purposive sampling model. This research uses primary data, data collection techniques using questionnaires and processed using statistical tools, namely WarpPLS. Based on the research results, it shows that partially the independent variabel, namely Live Streaming (X1), has a positive and significant effect on Purchasing Decisions (Y). Endorsement (X2) has a positive and significant effect on Purchase Decisions (Y). Paylater (Z) cannot moderate the influence of Live streaming (X1) on Purchase Decisions (Y). Paylater (Z) cannot moderate the influence of Endorsement (X2) on Purchase Decisions (Y).
Brebes trade: A SOAR-driven approach to enhancing competitiveness and growth Febrayanto, Catur Raharjo
Indonesia Auditing Research Journal Vol. 14 No. 1 (2025): 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.v14i1.364

Abstract

The trade sector in Brebes Regency, Indonesia, exhibits a unique landscape with a strong focus on agriculture and local markets, presenting challenges in achieving significant growth. This study aims to analyze the trade sector in Brebes using the SOAR framework to identify key areas for development. The research methodology involved assessing the strengths, opportunities, aspirations, and potential results of the trade sector in Brebes. The analysis revealed that while wholesale and retail trade dominate the sector with a contribution of 85.63%, motor vehicle and motorcycle trade lag behind at 14.37%. Despite slow projected growth, strategic innovations in infrastructure, logistics, and competitiveness have the potential to drive significant expansion in the trade sector. By leveraging the county's agricultural base, strategic location, and emerging opportunities such as e-commerce and government support for MSMEs, Brebes can enhance its trade sector's competitiveness and economic contribution. The study underscores the importance of strategic planning and innovative initiatives to propel the trade sector in Brebes towards a more vibrant and prosperous future.

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