cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Bambang Afriadi
Contact Email
afriadi.bambang92@gmail.com
Phone
+6283892198223
Journal Mail Official
adm.ijble@gmail.com
Editorial Address
Jln. Siswa Raya, Banten Indonesia
Location
Kota tangerang,
Banten
INDONESIA
Journal of Business Innovation and Accounting Research
Published by PT. BATARI EDU CALYA
ISSN : -     EISSN : 30316618     DOI : -
Core Subject :
The Journal of Business Innovation and Accounting Research (JBIAR) invites researchers, academics, practitioners, and policymakers to submit original research articles in business, management, accounting, finance, economics, entrepreneurship, and innovation studies.
Arjuna Subject : -
Articles 60 Documents
 2   3   4   5   6 
Activity-Based Costing and Firm Performance: Evidence from Innovative Business Organizations Kerem
Journal of Business Innovation and Accounting Research Vol. 3 No. 2 (2026): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/y58rdn77

Abstract

This study investigates the relationship between Activity-Based Costing (ABC) implementation and firm performance within innovative business organizations operating in Turkey. Drawing upon the resource-based view and knowledge-based theory, this research examines how ABC adoption influences financial and non-financial performance outcomes in Turkish firms characterized by innovation-oriented strategies. The methodology employs a quantitative research design utilizing structural equation modeling (SEM) to analyze data collected from manufacturing and technology-intensive firms across Turkey's major industrial regions. The findings reveal that ABC implementation demonstrates a significant positive relationship with firm performance, particularly when mediated by innovation capacity and strategic cost management practices. Furthermore, the results indicate that firms adopting ABC systems exhibit enhanced decision-making capabilities, improved resource allocation efficiency, and superior competitive positioning in dynamic market environments. The study contributes to the existing literature by providing empirical evidence from an emerging market context, specifically addressing the intersection of management accounting practices and innovation performance in Turkish business organizations. The implications suggest that innovative firms in Turkey can leverage ABC systems to achieve sustainable competitive advantages through more accurate cost information and enhanced strategic planning capabilities.
Digital Transformation and Perceived Audit Quality: The Roles of Professional Judgment and Skepticism among External Auditors in Turkmenistan. Myrat Durdyyev; Rahman Yusuvop.
Journal of Business Innovation and Accounting Research Vol. 3 No. 3 (2026): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/nffbh551

Abstract

Digital technologies are reshaping external audit procedures, but their relationship with audit quality depends on how auditors interpret technology-generated evidence and sustain professional skepticism. This study examines the associations among digital transformation, perceived audit quality, professional judgment, and professional skepticism in Turkmenistan, an under-researched Central Asian setting. A quantitative-dominant mixed-methods design combined survey responses from 187 accounting and audit professionals with semi-structured interviews involving 24 purposively selected participants. The survey model was estimated using partial least squares structural equation modeling with 5,000 bootstrap resamples, while interview transcripts were analyzed thematically. Digital transformation was positively associated with perceived audit quality (β = 0.412, p < 0.001), professional judgment (β = 0.367, p < 0.001), and professional skepticism (β = 0.298, p < 0.001). Professional skepticism and professional judgment were also positively associated with perceived audit quality. Indirect-effect tests indicated partial mediation through professional skepticism (β = 0.102, p < 0.001), professional judgment (β = 0.105, p < 0.001), and a serial pathway from professional skepticism to professional judgment (β = 0.036, p = 0.008). Interview evidence converged with the quantitative results by showing that analytics and automation improved coverage and efficiency while shifting, rather than replacing, human judgment. The findings suggest that technology investment is most likely to improve perceived audit quality when it is accompanied by training, data-governance controls, and institutional support for skeptical inquiry. Because the study is cross-sectional and relies primarily on self-reported perceptions, the results should not be interpreted as causal evidence of objectively measured audit quality
Human Capital Development and SME Innovation in Indonesia: The Contingent Roles of Financial and Managerial Practices M. Fahmi
Journal of Business Innovation and Accounting Research Vol. 3 No. 3 (2026): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/fmvr0x27

Abstract

Purpose: This study examines how human capital development is associated with innovation capability and business performance among Indonesian small and medium-sized enterprises (SMEs), and whether financial and managerial practices condition these relationships. Design/methodology/approach: A sequential explanatory mixed-methods design combined survey responses from 285 SMEs with in-depth interviews involving 35 respondents. Quantitative analysis used descriptive statistics, multiple regression, and partial least squares structural equation modeling (PLS-SEM); qualitative data were analyzed thematically to interpret the statistical patterns. Findings: Human capital development was positively associated with innovation capability (β = .412, p < .001), and innovation capability was positively associated with business performance (β = .389, p < .001). The indirect association between human capital and performance through innovation capability was significant (β = .160, p < .001), while the direct association remained significant (β = .198, p = .001), a pattern consistent with partial statistical mediation. Financial practices strengthened the human capital–innovation relationship (β = .187, p = .004), whereas managerial practices strengthened the innovation–performance relationship (β = .213, p < .001). Interviews indicated that employee development, financing constraints, and digital competencies were central to firms’ innovation experiences. Originality/value: The study integrates human capital theory, the resource-based view, and dynamic capabilities reasoning to explain not only whether human capital relates to SME outcomes, but also how innovation transmits this relationship and under what organizational conditions it becomes stronger in an emerging-market setting.
Digital Transformation of Human Resource Management and Its Implications for Employee Productivity and Accounting Information Systems: Evidence from Azerbaijan Masim Vagif Nadirli
Journal of Business Innovation and Accounting Research Vol. 3 No. 3 (2026): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/6z3ygw48

Abstract

Digital transformation is reshaping human resource management (HRM) by automating administrative processes, expanding data-driven decision-making, and changing how employees access organizational services. Yet evidence remains limited on whether digital HRM is simultaneously associated with employee productivity and the quality of accounting information systems (AIS), particularly in transitional economies. This study examines these relationships using a cross-sectional survey of 250 employees working in public- and private-sector organizations in Azerbaijan. The reported analyses combine descriptive statistics, multiple regression, one-way analysis of variance, Pearson correlations, and mediation analysis. Digital HR processes were the strongest reported predictor of HRM effectiveness (β = .385, p < .001), followed by digital infrastructure (β = .298), employee digital skills (β = .248), and top-management support (β = .178). Organizations categorized as highly digitalized reported higher task completion, work quality, innovation, decision speed, and collaboration than organizations with lower digitalization levels. Digital transformation was also positively correlated with AIS quality (r = .652, p < .01) and organizational performance (r = .718, p < .01). The reported mediation results suggest that HRM/HRD mechanisms partially transmit the association between digital transformation and employee productivity, whereas AIS quality partially transmits the association between digital transformation and organizational performance. The study contributes an integrative perspective linking digital HRM and AIS in Azerbaijan. Because the design is cross-sectional and based on self-reported data, the findings should be interpreted as associations rather than causal effects.
Digital Transformation of Accounting Information Systems and Organizational Efficiency in Nigeria: An Integrative Review and Research Agenda Ahmed Hasan; Mohammed Suleiman
Journal of Business Innovation and Accounting Research Vol. 3 No. 3 (2026): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/nexvc959

Abstract

Digital transformation is reshaping accounting information systems (AIS) from transaction-recording applications into integrated socio-technical infrastructures for real-time reporting, analytics, control, and decision support. This article critically examines how such transformation may influence organizational efficiency in Nigeria. Using a theory-informed integrative review, the study synthesizes peer-reviewed research on digital transformation, AIS, management control, information-system success, and digital public financial management, together with institutional evidence on Nigeria's Treasury Single Account, Government Integrated Financial Management Information System, and Integrated Personnel and Payroll Information System. The synthesis integrates the Technology-Organization-Environment framework, Institutional Theory, and the DeLone-McLean information-systems success model. The evidence indicates that digital AIS can improve transaction speed, information quality, internal control, auditability, decision support, and cross-functional coordination. However, these benefits are contingent rather than automatic. Infrastructure reliability, interoperability, data governance, cybersecurity, managerial commitment, digital competence, process redesign, and institutional enforcement determine whether technological investment is converted into measurable efficiency. Nigeria-specific evidence remains fragmented and is dominated by cross-sectional surveys, conceptual studies, and public-sector reform assessments; consequently, strong causal claims are not yet warranted. The article contributes an integrated mechanism-based framework, identifies boundary conditions particular to developing economies, and proposes a research agenda emphasizing longitudinal designs, objective performance measures, sectoral comparisons, and ethical and cybersecurity risks. For practitioners and policymakers, the central implication is that AIS digitalization should be managed as organizational and institutional transformation, not merely as software acquisition.
Forensic Accounting Innovation and Perceived Fraud Detection Effectiveness in Vietnamese Public Sector Organizations Pham Hải Nam
Journal of Business Innovation and Accounting Research Vol. 3 No. 4 (2026): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/mwx7dw75

Abstract

Purpose: This study examines how forensic accounting techniques, specialized knowledge, investigative audit capability, and fraud risk assessment relate to perceived fraud detection effectiveness in Vietnamese public sector organizations. Design/methodology/approach: A cross-sectional questionnaire survey was conducted between January and March 2024 among forensic accountants, internal and external auditors, and financial officers in Hanoi, Ho Chi Minh City, and Da Nang. Of 350 distributed questionnaires, 285 usable responses were reported (81.4%). Measures used five-point Likert scales. The source analysis employed descriptive statistics, Pearson correlations, multiple regression, group mean comparisons, and structural equation modeling. Findings: The original analysis reports positive associations for all four predictors (standardized coefficients: techniques β = 0.187; knowledge β = 0.412; investigative capability β = 0.298; fraud risk assessment β = 0.267; all reported p < 0.01), with R² = 0.673. Knowledge was the highest-ranked predictor in the source regression, while financial transaction analysis and data analytics received the highest technique ratings. Originality/value: The study adds Vietnam-specific, occupation-sensitive evidence to a literature dominated by other national settings and develops an integrated discussion of competencies, investigative procedures, and risk assessment. Caution: The findings concern self-reported effectiveness rather than objectively verified fraud recoveries, and the published aggregate statistics require reconciliation against the original dataset before submission.
Integrating Human Resource Analytics into Accounting-Based Decision-Making: Evidence on Financial Performance and Competitive Capability Levon Vardanyan
Journal of Business Innovation and Accounting Research Vol. 3 No. 4 (2026): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/szzkpa24

Abstract

Purpose: This study examines how human resource (HR) analytics adoption relates to perceived organizational financial performance in Armenia and assesses evidence-based management and accounting integration as explanatory mechanisms. Design/methodology/approach: The original cross-sectional study surveyed 287 HR managers, financial executives, and senior managers from organizations operating in Armenia (287 of 350 questionnaires; reported response rate: 82.0%). The questionnaire measured HR analytics adoption, evidence-based management, accounting integration, and perceived financial performance. Reported results were obtained using partial least squares structural equation modeling (PLS-SEM), bootstrapped mediation analyses, and industry comparisons. Findings: The source manuscript reports positive associations between HR analytics adoption and perceived financial performance (β = 0.42, p < 0.001), evidence-based management (β = 0.58, p < 0.001), and accounting integration (β = 0.61, p < 0.001). Reported indirect effects through evidence-based management (β = 0.27), accounting integration (β = 0.21), and their sequential pathway (β = 0.08) were statistically significant. Analytical skills shortages (mean = 4.12) and data-quality/integration problems (mean = 4.05) were leading reported implementation barriers. Originality/value: The article develops an HR–accounting integration perspective and situates it within Armenian organizations. The findings concern survey-based perceptions rather than audited financial results. Because respondent-level data were unavailable for independent re-estimation, some inconsistencies in the originally reported joint-model statistics remain to be resolved before submission.
Professional Ethics and Innovation in Public Accounting Djaki Mubarok; Wildan Wildan; Siti Khasana
Journal of Business Innovation and Accounting Research Vol. 3 No. 4 (2026): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/6szezp25

Abstract

Digital transformation is reshaping public accounting in Indonesia by expanding the use of remote audit procedures, cloud-based records, analytics, and artificial intelligence while creating new risks for professional judgment. This study examines the association of professional ethics knowledge, digital competence, and organizational ethical culture with ethical perceptions and intended conduct, and considers the implications for auditor independence. The submitted study describes a mixed-methods design combining a literature and policy review with a purposively recruited cross-sectional survey of 312 public accountants, corporate accountants, and accounting students. Using the numerical results reported in the source manuscript, ethics knowledge and organizational culture were positively associated with ethical behavior intention (reported regression coefficients 0.42 and 0.35, respectively), while digital competence showed a smaller positive association (0.18). Digital competence correlated with ethical perception (r = 0.34), and organizational ethical culture reportedly moderated the competence–intention relationship (interaction coefficient 0.22, p = 0.003). Privacy, client-data access, and remote procedures were prominent perceived digital risks. These associations should not be interpreted causally, and the underlying dataset and model outputs were not available for independent verification. The article distinguishes direct threats to independence from wider confidentiality, audit-quality, and governance risks and situates the discussion within Indonesia’s updated professional ethics framework. It recommends a risk-based combination of technology governance, professional skepticism, ethical leadership, and targeted continuing education.
Public Accounting in the Era of Sustainability Carlo Santos; Patricia Reyes; Luis Torres
Journal of Business Innovation and Accounting Research Vol. 3 No. 4 (2026): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ac8jqm40

Abstract

Purpose—This study investigates how environmental, social, and governance (ESG) performance relates to conventional financial-audit outcomes and how Philippine auditors perceive the expanding demand for sustainability-related assurance. Design/methodology/approach—The original study combines a reported panel of 156 Philippine Stock Exchange–listed firms (780 firm-year observations, 2018–2023) with semi-structured interviews involving 27 audit professionals. The quantitative component reports fixed-effects regressions, a logistic model and structural equation modelling; the qualitative component identifies recurring professional and institutional themes. Findings—The reported associations indicate that stronger ESG performance accompanies shorter audit delays, higher financial-audit fees and lower odds of non-standard audit opinions. Board and audit-committee characteristics are also associated with ESG-related outcomes. Interview participants most frequently highlighted sustainability skills gaps (25/27), evolving professional responsibilities (24/27) and regulatory uncertainty (22/27). Originality/value—By integrating firm-level audit indicators with practitioners’ perspectives, the article clarifies how ESG information can alter audit planning, oversight and professional capacity in an emerging-market setting. The findings are associational, not causal; raw data and original estimation outputs remain necessary for independent verification of reported inferential statistics.
Talent Management and Compensation Systems as Predictors of Organizational Performance Yosphia Fahruddiana
Journal of Business Innovation and Accounting Research Vol. 3 No. 4 (2026): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/anym4w20

Abstract

This study examines the relationships among talent management, compensation systems, accounting transparency, and organizational performance in Indonesian publicly listed companies. Drawing on the resource-based view and agency-informed perspectives on governance, it proposes that accounting transparency provides an additional pathway through which human resource practices relate to performance. The study employed a quantitative explanatory survey and partial least squares structural equation modeling (PLS-SEM), drawing on responses from 200 managers across 50 companies listed on the Indonesia Stock Exchange. The reported results indicate positive associations between talent management and organizational performance (β = 0.312, p < 0.001), compensation systems and organizational performance (β = 0.287, p < 0.001), and accounting transparency and organizational performance (β = 0.341, p < 0.001). Talent management and compensation systems were also positively associated with accounting transparency (β = 0.398 and 0.356, respectively; both p < 0.001). The reported bootstrapped indirect effects were 0.136 for talent management and 0.121 for compensation systems, consistent with complementary partial mediation. These findings suggest that performance-related human resource practices and financial transparency should be considered jointly rather than as isolated administrative functions. Because the design is cross-sectional and detailed respondent-level data were unavailable for independent re-estimation, the findings are interpreted as associations rather than definitive causal effects. The study contributes an integrated explanatory framework for publicly listed firms in an emerging-market setting.

Page 6 of 6 | Total Record : 60

 2   3   4   5   6 

Filter by Year

2024 2026


Reset
Filter By Issues
All Issue Vol. 3 No. 4 (2026): Journal of Business Innovation and Accounting Research Vol. 3 No. 3 (2026): Journal of Business Innovation and Accounting Research Vol. 3 No. 2 (2026): Journal of Business Innovation and Accounting Research Vol. 3 No. 1 (2026): Journal of Business Innovation and Accounting Research Vol. 2 No. 4 (2025): Journal of Business Innovation and Accounting Research Vol. 2 No. 3 (2025): Journal of Business Innovation and Accounting Research Vol. 2 No. 2 (2025): Journal of Business Innovation and Accounting Research Vol. 2 No. 1 (2025): Journal of Business Innovation and Accounting Research Vol. 1 No. 4 (2024): Journal of Business Innovation and Accounting Research Vol. 1 No. 3 (2024): Journal of Business Innovation and Accounting Research Vol. 1 No. 2 (2024): Journal of Business Innovation and Accounting Research Vol. 1 No. 1 (2024): Journal of Business Innovation and Accounting Research More Issue