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FRISTI RIANDARI
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INDONESIA
Indonesia Accounting Research Journal
Published by Institute of Accounting Research and Novation
ISSN : 23032235     EISSN : 29859255     DOI : https://doi.org/10.35335/iarj
Core Subject : Economy, Science,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
The Indonesia Accounting Research Journal (IACRJ) embraces a range of methodological approaches in identifying and solving significant prioritised accounting issues. Submissions are encouraged across all areas on accounting, finance and cognate disciplines. It is strongly recommended that authors specifically address how their research addresses the priority areas and how it impacts those who the research intends to affect.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 117 Documents
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Strategy to minimize fraud in village fund financial governance Sahala Purba; Wie Shi Wudjud; Santy Aji Sitohang
Indonesia Accounting Research Journal Vol. 13 No. 1 (2025): September: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i1.457

Abstract

The purpose of this research is to find out and analyze whether it can minimize fraud in villagers fund governance when viewed from the capabilities of villagers officials, agency intentions, openness and internal control standards. The research method uses a questionnaire, with a population of all villagers government officials in Sunggal District, Deli Serdang Regency, North SumatraThis sampling used criteria including the villagers head as the holder of villagers governance authority, the villagers secretary as the technical coordinator of activities, the villagers treasurer as the person responsible for villagers financial administration and the BPD as the representative of villagers residents. The implementation time is September - November 2024. The results of this research are that the capabilities of villagers officials, agency intentions, openness and internal control standards can have a positive and significant impact on minimizing fraud in villagers fund governance in Sunggal District, Deli Serdang Regency, either partially or simultaneously.
Website design as an promotional media for the brand ismage studio Muhammad Akrif Saputra; Dian Syafitri; Hasbullah Hasbullah; Muhammad Fathoni; Ni Putu Sinta Dewi
Indonesia Accounting Research Journal Vol. 12 No. 4 (2025): June: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v12i4.458

Abstract

The website serves as a vital medium for delivering information effectively and attractively, especially for businesses engaged in photography and videography, such as Ismage Studio. This thesis discusses the design of an aesthetic website as an information hub for Ismage Studio by applying an optimized UX/UI design approach. The objective of this research is to develop a digital platform that not only functions as a promotional tool but also facilitates potential clients in accessing service information and making reservations efficiently. The research methods include observation, interviews, and user needs analysis to obtain accurate data regarding customer preferences and expectations. The website design process follows UX/UI design stages, ranging from concept planning, wireframing, to visual implementation, all oriented toward an intuitive user experience. Furthermore, a well-structured service booking form is implemented to enhance customer service effectiveness. The results indicate that an aesthetic and user-friendly website design significantly enhances user engagement and information accessibility. Through this website, Ismage Studio is able to build a professional image while providing a more practical and efficient service booking experience.
The impact of social media marketing (tiktok) and online customer reviews on product skincare purchase decisions Putri Putri; Santi Oktavianti; Teuku Muhammad Haqiqi; Noprian Noprian; Vanesha Rahmania; Saudi Berlian
Indonesia Accounting Research Journal Vol. 12 No. 4 (2025): June: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v12i4.459

Abstract

This study examines the impact of TikTok-based social media marketing and online customer reviews on skincare product purchase decisions, focusing on Skintific as a case study among university students in South Sumatra. Guided by the Theory of Planned Behavior (TPB), this research explores how exposure to digital content and peer reviews influences consumer trust and behavioral intentions. Using a quantitative method, data were collected from 50 respondents through purposive sampling. The analysis involved multiple linear regression, t-test, and F-test. The results reveal that both TikTok marketing and online reviews significantly and positively affect purchase decisions. Social media marketing on TikTok increases product visibility and engagement, while online reviews enhance credibility and reduce perceived risk. Together, these variables explain 47.4% of the variation in purchase decisions. These findings emphasize the strategic importance of digital engagement and user-generated content in influencing consumer behavior in the skincare industry. The study offers insights for marketers seeking to leverage social media platforms to drive purchasing intent, particularly among younger demographics. Future research may explore additional influencing factors such as influencer credibility, product quality, and cross-platform effectiveness.
Analysis of understanding business strategy in contemporary management perspective: Literature study Nikhlatul Khasanah; Rosa Amanda Putri
Indonesia Accounting Research Journal Vol. 12 No. 4 (2025): June: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v12i4.461

Abstract

This literature review synthesizes contemporary perspectives on business strategy in the rapidly evolving landscape of digital innovation and sustainability. Central to the discussion are dynamic capabilities and strategic agility as essential mechanisms enabling organizations to adapt and thrive amid volatile and complex environments. The integration of digital technologies and artificial intelligence is explored as a transformative force reshaping traditional strategic frameworks, necessitating new leadership approaches and organizational cultures that foster innovation. The role of sustainability is highlighted, emphasizing its growing influence on firm performance and stakeholder value creation. Moreover, the review addresses the transient nature of competitive advantage in the current business context, underscoring the importance of continuous adaptation and strategic renewal. Collectively, these studies offer a comprehensive understanding of how firms can leverage strategic management principles to achieve sustainable growth and competitive differentiation in the digital era.
The influence of financial literacy, the use of peer to peer lending, and payment gateways on the financial performance of MSMES in Lamongan Regency Yanuar Lazuardi; Erika Septiya Margareta
Indonesia Accounting Research Journal Vol. 12 No. 4 (2025): June: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v12i4.463

Abstract

This study aims to test the effect of financial literacy, the use of peer to peer lending , and payment gateways on the financial performance of MSMEs. This study uses a quantitative method with an associative approach. The population in this study were all MSMEs in the food and beverage sector in Lamongan Regency. Samples were taken using a purposive sampling method with the criteria of MSME actors in the food and beverage sector in Lamongan Regency who were registered with the Lamongan Regency Cooperatives & Micro Enterprises Service, and MSME business actors who had utilized the fintech platform, namely payment gateways as online payments and peer to peer lending loan options so that a sample of 100 MSMEs was obtained. Data were obtained by distributing 100 questionnaires to MSME actors in Lamongan Regency directly via google form. Data analysis using SmartPLS version 3. The results of the study showed that financial literacy, the use of peer to peer lending , and payment gateways had a significant effect on the financial performance of MSMEs in Lamongan Regency.
Mapping islamic financial inclusion literature: Trends, key issues, and future research directions Suhardi Suhardi
Indonesia Accounting Research Journal Vol. 12 No. 4 (2025): June: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v12i4.466

Abstract

This study aims to map the development of academic literature on Islamic Financial Inclusion (IFI) from 2020 to 2025 using a bibliometric approach. In the growing need for an inclusive and Shariah-compliant financial system, this study highlights publication trends, author collaboration, contributing institutions, and dominant keywords in the IFI theme. We analyzed the top 15 most-cited articles using VOSviewer software to identify thematic relationships and knowledge networks. The analysis showed that topics such as digital financial inclusion, Islamic microfinance, banking stability, and financial well-being are the primary focus of IFI studies. In addition, there is a dominance of contributions from authors from Southeast Asia, the Middle East, and Africa. The study also found a gap in integrating digital literacy, financial inclusion, and Sharia principles, especially in developing countries such as Indonesia. This research contributes significantly to the intellectual map of IFIs. It serves as a reference for policymakers, academics, and Islamic finance practitioners to develop a more adaptive, equitable, and sustainable financial inclusion strategy under Islamic values.
Determinants of customer satisfaction and return visit interest in culinary tourism in Bandung Putra Maulana; Elistia Elistia
Indonesia Accounting Research Journal Vol. 13 No. 1 (2025): September: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i1.467

Abstract

Culinary tourism is a key part of tourist behavior, especially when experiencing local food. Braga in Bandung, West Java, is one of Indonesia’s culinary tourism attractions. This study analyzes the determinant factors of customer satisfaction and revisit intention, focusing on food quality, price fairness, and physical environment. A quantitative method employing a descriptive-causal approach was utilized, with data gathered from 220 respondents via an online survey. The analysis, conducted using Structural Equation Modeling (SEM), reveals that food quality has a positive influence on both customer satisfaction and revisit intention. However, price fairness and physical environment do not significantly influence either variable. Additionally, customer satisfaction does not significantly affect revisit intention or mediate the effects of price fairness and physical environment. These findings suggest that food quality is the primary factor influencing satisfaction and repeat visits in Braga's culinary tourism. Visitors prioritize food quality over pricing and environment when evaluating their experiences.
Integration of adequate work facilities and high work discipline in optimizing employee performance at PT Bintang Krakatau Mandiri Cilegon-Banten Suheri Suheri; Didit Haryadi; Sri Mulyati; Fadjar Muliawan; Ela Susila; Syaechurodji Syaechurodji
Indonesia Accounting Research Journal Vol. 12 No. 4 (2025): June: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v12i4.469

Abstract

A company’s success is inseparable from the employee performance factor in the company. Good performance can increase productivity and operational efficiency and help the company achieve its strategic goals. This study aims to determine the aspects of improving employee performance with work facilities and work discipline. This study uses a quantitative method with probability and simple random sampling techniques. This study uses a survey method and a questionnaire tool. The number of respondents is 60. Data processing and analysis techniques use validity tests, reliability tests, descriptive analysis, classical assumption tests, multiple linear regression analysis, correlation tests, hypothesis tests, and determination coefficient tests. The study results indicate that the work facility variable significantly affects employee performance. The work discipline variable significantly affects employee performance. The work facility and work discipline variables significantly affect employee performance. The results of this study provide insight and contribution to management science, especially human resources.
Audit transformation through data visualization Muhammad Alam Mauludina; Ratih Pratiwi; Eka Merdekawati; Irma Sriwijayanti; Hani Fitria Rahmani
Indonesia Accounting Research Journal Vol. 12 No. 4 (2025): June: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v12i4.470

Abstract

The advancement of big data has significantly impacted various areas of business, including accounting and auditing. While numerous studies have examined the influence of big data on audit processes, research that specifically focuses on the role of data visualization remains limited. This study aims to investigate the benefits of data visualization in the context of auditing, using a qualitative approach through a case study method. The participants in this study were final-year undergraduate accounting students who had acquired basic competencies that closely align with the demands of the professional world. The findings indicate that the group supported by data visualization tools achieved higher test scores and completed tasks more efficiently compared to the group without such support. An independent samples t-test revealed a statistically significant difference between the two groups, suggesting that data visualization contributes meaningfully to more effective information processing in auditing tasks. This study contributes to the literature on accounting, accounting information systems, auditing, and the application of big data, while addressing the empirical gap concerning data visualization as a central variable in the audit field.
Prediction of financial distress using the altman z-score method: It’s impact on stock prices of companies in the properties and real estate subsector Rizka Wahyuni Amelia; Lina Nofiana; Achmad Ludvy
Indonesia Accounting Research Journal Vol. 12 No. 4 (2025): June: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v12i4.484

Abstract

This research seeks to asses the precence of Prediction Financial Distress using the Altman Zscore Method: it’s Effect on Stock Prices of Companies in the Properties and Real Estate Subsector Listed on the Indonesia Stock Exchange for the Period 2015-2023. The research method used is quantitative Associative. The data analysis technique used is descriptive statistics and simple and multiple linear analysis using SPSS ver.23. The test results show that all companies in 2015-2019 were in a safe condition but financially vulnerable since 2020-2023 have been in the gray zone even though they are not yet in the acute distress category. The variables Net Working Capital to Total Assets (WCTA), Retained Earning to Total Assets (RETA), Earning Before Interest and Tax to Total Assets (EBITA), Market Value Of Equity to Book Value Of Debt (MVEBVL) and Sales to Total Assets (STA) together do not have a significant effect on stock prices with a significance value of 0.970409 greater than 0.05.

Page 9 of 12 | Total Record : 117

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