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OBOR: Oikonomia Borneo
Published by Universitas Widya Gama Mahakam Samarinda
ISSN : -     EISSN : 26853000     DOI : https://doi.org/10.24903/obor.v7i1
Core Subject : Economy,
Economics, Econometrics & Finance
This journal (EISSN. 2685-3000) contains scientific manuscripts published by the Faculty of Economics, Universitas Widya Gama Mahakam Samarinda with a frequency of publication twice a year (April & October).
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 164 Documents
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The Effect Of Independence, Professional Judgment, and Professional Ethics on Audit Quality with Integrity as a Moderating Variable Muhammad Alif Fauzani; R Wedi Rusmawan Kusumah
OBOR: Oikonomia Borneo Vol. 8 No. 2 (2026): Oktober
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v8i2.4063

Abstract

This study aims to analyze the influence of Independence, Professional Judgment, and Professional Ethics on Audit Quality with Integrity as a moderating variable in Public Accounting Firm (KAP) auditors in Bandung. The background of this study is based on the importance of audit quality in increasing public trust in the public accounting profession, as well as the need for auditors to have an independent attitude, professional judgment, professional ethics, and integrity in carrying out audit assignments. The research method used is a quantitative method with an associative approach. The study population is auditors working at Public Accounting Firms in Bandung. The sampling technique used purposive sampling, resulting in 50 respondents as research samples. Data were collected through questionnaires and analyzed using Moderated Regression Analysis (MRA) with the help of the IBM SPSS Statistics program. Testing was carried out through validity tests, reliability tests, classical assumption tests, moderation regression analysis, coefficient of determination (R²) tests, F tests, and t tests. The results of the study indicate that Independence does not have a significant effect on Audit Quality, and Professional Judgment does not have a significant effect on Audit Quality. On the other hand, Professional Ethics and Integrity are proven to have a positive and significant effect on Audit Quality. The results of the moderating variable test indicate that Integrity is unable to moderate the relationship between Independence, Professional Judgment, and Professional Ethics on Audit Quality, so that Integrity plays a more independent role as a variable that has a direct influence on Audit Quality. In addition, the research model has an Adjusted R Square value of 0.820, which indicates that 82.0% of the variation in Audit Quality can be explained by the variables in the research model, while the remaining 18.0% is influenced by other factors outside the research.
MODELING THE INFLUENCE OF DIGITAL AND AI LITERACY ON GENERATIVE AI USE AND CAREER PERCEPTION Maurits Sahata Sipayung; sri wahyuti; Faatihah Naj'wa Putri Asmara
OBOR: Oikonomia Borneo Vol. 8 No. 1 (2026): April
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v8i1.4085

Abstract

The rapid diffusion of Generative Artificial Intelligence (GenAI) is reshaping learning practices and students’ perceptions of future careers in higher education. This study examines the roles of digital literacy and AI literacy in influencing GenAI usage and future career perception among university students in Samarinda, Indonesia. A quantitative survey of 426 students from public and private universities was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results show that students have moderately high levels of digital literacy and AI literacy, while GenAI usage is widespread, particularly for text-based activities such as writing and editing. Digital literacy strongly influences AI literacy and GenAI usage but does not directly affect future career perception. In contrast, AI literacy is the main determinant of positive career perception and serves as a key mediator linking digital competence to future-oriented outcomes. The model explains approximately 39% of the variance in future career perception and 40% of the variance in AI literacy, indicating moderate explanatory power. These findings highlight the importance of structured AI literacy development in higher education to support responsible GenAI adoption and strengthen students’ readiness for an AI-driven labor market.
The Effect of Service Quality Dimensions on Customer Satisfaction with Trust as a Mediating Variable: a Study on Kabil Port Batam Service Users Dedyansyah Dedyansyah; Ni Luh Putu Indiani; Wenda Wahyu Christiyanto
OBOR: Oikonomia Borneo Vol. 8 No. 2 (2026): Oktober
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v8i2.4097

Abstract

Kabil Port Batam is a strategic port node serving processing industries in the Batam free trade zone, with an entirely corporate user base. This study examines the effect of five service quality dimensions, namely tangible, reliability, responsiveness, assurance, and empathy, on customer satisfaction, both directly and through trust as a mediating variable. A quantitative approach was applied to 394 respondents from approximately 219 user companies selected purposively. Data were analyzed using Partial Least Square Structural Equation Modeling with SmartPLS 4.0 and bootstrapping of 3,000 subsamples. The results show that empathy has a positive and significant effect on customer satisfaction with a coefficient of 0.382, followed by assurance at 0.343. Assurance is the only dimension significantly affecting trust, with a coefficient of 0.254. Tangible, reliability, and responsiveness are not significant, although all three correlate strongly with satisfaction, ranging from 0.795 to 0.825. Trust has no significant effect on customer satisfaction and does not mediate any service quality dimension. The model explains 79.4 percent of the variance in customer satisfaction. This study contributes by demonstrating that satisfaction and trust in business-to-business port services are formed through different mechanisms, namely satisfaction through the quality of personal interaction and trust through institutional assurance
Persepsi Masyarakat Terhadap Produk Pembiayaan Bank Syariah: Studi Kasus pada Masyarakat Kelurahan Jawa Kecamatan Samarinda Ulu Putry Aurellia Az-zahra Hermawan; Rinna Ramadhan Ain Fitriah
OBOR: Oikonomia Borneo Vol. 8 No. 2 (2026): Oktober
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v8i2.4105

Abstract

This study aims to analyzes public perception in Jawa Village, Samarinda Ulu District, toward Islamic banking financing products using Walgito's cognitive, affective, and conative dimensions and the perspective of Islamic Consumption Behavior. A descriptive qualitative approach was applied to 10 informants selected through purposive sampling. Data were collected through in-depth interviews, observation, and documentation, then analyzed using data condensation, data display, and conclusion drawing/verification. Data validity was supported by source triangulation, technique triangulation, and member checking. The findings show that the public generally recognizes the prohibition of riba, but understanding of murabahah, mudharabah, and musyarakah mechanisms remains limited. Positive affective perceptions are associated with Sharia compliance, trust, and service quality, while interest in using Islamic financing is constrained by administrative and practical barriers. From an Islamic consumption perspective, these perceptions reflect the interaction between functional considerations and Sharia values. The study contributes an integrated explanation of how knowledge, attitudes, and behavioral tendencies shape perceptions of Islamic financing products.

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