Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA)

Exploring the moderating role of natural language between the use of AI and auditing and fraud detection in accounting information system: an empirical study in Indonesia

2025-10-29T00:43:45+00:00

This study aims to investigate the moderating role of Natural Language Processing (NLP) in the relationship between AI-empowered accounting information systems and audit and fraud detection. The research method used is quantitative analysis with data collection through questionnaires distributed to respondents from finance and accounting departments of companies in Indonesia. This study uses multiple regression analysis and Moderated Regression Analysis (MRA) to test hypotheses. The results show that AI in accounting information systems has a significant effect on audit and fraud detection, with prevention and investigation dimensions as the main contributors. NLP partially moderates the relationship between AI and audit and fraud detection, where NLP significantly strengthens the prevention dimension, negatively moderates the investigation dimension, but does not moderate the dimensions of data gathering, data analysis, risk assessment, and detection. Theoretical Contribution: This study extends the literature on AI and NLP integration in accounting information systems by showing that NLP effectiveness is context-specific and differential depending on the AI dimension being moderated. Practical Contribution: These findings provide guidance for audit practitioners and organizations in prioritizing NLP implementation in preventive audit systems, as well as providing careful considerations in implementing NLP for fraud investigation.

Pengaruh kepercayaan, layanan, dan kepuasan nasabah terhadap loyalitas nasabah dalam menggunakan layanan sistem digital

2026-04-02T14:31:38+00:00

The advancement of Information Technology in the digital era has had a major impact on banking, one of which is through mobile cards. Although the services provided are fairly satisfactory, the use of the m-card application is still relatively small which causes the emergence of irresponsible people who abuse the internet which is often referred to as cybercrime. So that people, especially cash card customers, become hesitant in using m-card Services. Therefore, this study examines the effect of trust, service quality, and customer satisfaction on customer loyalty in the digital service system of PT Cazh Teknologi Inovasi in Ketapang regency, West Kalimantan. This study uses a quantitative approach by using Likert scale-based questionnaires distributed to users of cazh digital services. The results of the analysis reveal that trust and service quality have a positive and significant impact on customer loyalty. Overall, these three variables simultaneously have a significant effect on loyalty to cazh digital services. Customer confidence in the reliability and security of the system further strengthens confidence in its use. The level of superior service quality along with high satisfaction further strengthens loyalty. Thus, these three crucial elements play an important role in shaping customer loyalty to PT Cazh Teknologi Inovasi's digital services, as well as supporting sustainable growth in the digital era.

Hybrid work as a determinant of employee job satisfaction through work-life balance in Dompet Dhuafa

2026-04-08T12:07:15+00:00

Hybrid work has become a widely adopted flexible work arrangement; however, its impact on job satisfaction through work life balance remains inconsistent, particularly in non profit organizations. This study aims to examine the effect of hybrid work on job satisfaction and the mediating role of work life balance at Dompet Dhuafa.This study employs a quantitative approach using Partial Least Squares Structural Equation Modeling. Data were collected from 110 employees through purposive sampling. The results show that hybrid work has a positive and significant effect on job satisfaction and work life balance. However, work life balance does not significantly affect job satisfaction and does not mediate the relationship. These findings highlight the context dependent role of work life balance and provide practical insights for designing effective hybrid work systems.

The effect of work-life balance, environment, and workload on nurse performance at Ken Saras Hospital

2026-04-17T11:29:17+00:00

This study investigates the effect of work-life balance, work environment, and workload on nurse performance at Ken Saras Hospital. Using a quantitative correlational design, data were collected from 109 nurses selected through purposive sampling. Questionnaires were employed as the primary data collection method, and the data were analyzed using multiple linear regression. The findings reveal that work-life balance and work environment have a positive and significant effect on nurse performance, while workload has a negative and significant effect. Among the variables, the work environment emerges as the most dominant factor influencing performance. Simultaneously, all three variables significantly affect nurse performance, with a contribution of 62%, indicating that these factors collectively play a substantial role. The study highlights that nurse performance is influenced by the interaction of individual, organizational, and job demand factors. It suggests that hospitals should enhance work-life balance, create supportive work environments, and manage workload effectively to improve overall nurse performance.

Peran pendidikan keagamaan dalam membentuk modal manusia masyarakat Muslim di Patani

2026-04-19T13:26:41+00:00

Religious education in Patani, Southern Thailand, plays a strategic role in preserving the Malay-Islamic identity and shaping the character of the minority Muslim community. Although its socio-political role has been extensively studied, there remains a disconnect between the traditional functions of Islamic educational institutions and the economic parameters of human capital development. This study aims to analyze the contribution of religious education to shaping the human capital of the Patani Muslim community, focusing on moral aspects, social competence, and literacy skills. Using a qualitative descriptive method with a literature review approach, this study evaluates the role of Islamic boarding schools (pesantren), madrasahs (Islamic schools), and modern Islamic schools. The results indicate that religious education significantly influences the formation of non-economic human capital through the internalization of morals, discipline, and Arabic and Jawi literacy. However, gaps are found in the integration of technical and academic skills required by the modern labor market. In conclusion, religious education is a key foundation of human capital in Patani, but requires curriculum transformation and strengthened collaboration with national policies to enhance its effectiveness in community economic empowerment.

Determinan resiliensi UKM dari perspektif manajemen teknologi: sebuah systematic literature review

2026-04-20T13:46:37+00:00

SME resilience has become a strategic issue because small and medium enterprises operate in increasingly turbulent environments shaped by crises, market shifts, supply chain disruptions, and rapid digitalization, while the technology management perspective provides a relevant lens for explaining how SMEs survive, adapt, and recover. This study aims to identify the determinants of SME resilience from a technology management perspective and to synthesize the conceptual relationships among variables as a foundation for developing a system dynamics model. The study employs a PRISMA-based Systematic Literature Review using four databases, namely Scopus, Taylor & Francis, IEEE, and ScienceDirect, resulting in 18 included articles. The findings show that the determinants of SME resilience can be grouped into four major categories: internal technological capabilities, managerial and organizational capabilities, external environment and ecosystem support, and resilience outcomes. The most dominant variables in the literature include digital transformation, dynamic capabilities, IT capability, digital capability, absorptive capability, organizational agility, and government support. The conceptual synthesis further reveals that technology-related factors rarely influence resilience directly, but rather operate through mediating mechanisms such as digital transformation, organizational agility, ambidexterity, and strategic flexibility. The novelty of this study lies in its synthesis of SME resilience determinants from a technology management perspective that is explicitly directed toward supporting the development of a system dynamics model. Accordingly, this review does not merely identify the determinants of SME resilience, but also organizes them into a conceptual foundation for modelling dynamic and interconnected causal relationships.

Entrepreneurial mindset: a systematic literature review and empirical study of MSMEs in the special region of Yogyakarta

2026-04-22T18:21:46+00:00

The intersection of entrepreneurial mindset, artificial intelligence (AI), and business performance represents a dynamic research area, yet systematic syntheses of these relationships remain limited. This research aims to synthesize empirical evidence examining the connections between mindset development and AI adoption, while empirically evaluating their impact on MSME performance in Yogyakarta. Adopting PRISMA guidelines, a systematic literature review (SLR) analyzed 15 peer-reviewed articles published between 2019 and 2024. This was complemented by an empirical study of 51 MSME owners utilizing multiple linear regression analysis. SLR results indicate that AI integration catalyzes mindset development through cognitive enhancement and experiential learning. Empirical findings confirm that both entrepreneurial mindset and AI use are statistically significant predictors of business performance, collectively explaining 12.6% of the variance. Notably, entrepreneurial mindset exerts a stronger influence than AI adoption. These results imply that digital transformation is most beneficial when grounded in an entrepreneurial approach. Recommendations include integrating generative AI into curricula and fostering strategic AI literacy among practitioners to enhance business sustainability.

Analisis faktor resistensi karyawan terhadap penggunaan HRIS menggunakan innovation resistance theory

2026-05-05T05:38:48+00:00

This study examines how factors within Innovation Resistance Theory (IRT)—namely usage barrier, value barrier, risk barrier, tradition barrier, and image barrier—affect employee resistance to the use of Human Resource Information System (HRIS) in companies located in Jakarta. Research discussing employee resistance toward HRIS implementation using the IRT framework remains limited in the Indonesian context. A quantitative approach was employed using a survey method, with data collected from 200 employees who have experience using HRIS through purposive sampling. The data were gathered using a Likert-scale questionnaired and analyzed through multiple linear regression with the help of SPSS software. The findings reveal that all five factors significantly contribute to employee resistance. Among them, risk barrier emerges as the most influential factor, indicating that concerns related to data security and system uncertainty play a central role in shaping employees’ reluctance to adopt HRIS. These results suggest that organization need to place greater emphasis on building trust and ensuring system reliability when implementing new technologies. This study contributes to the development of IRT application in the context of HRIS usage. Overall, this study provides both theoretical and practical contribution by enriching the discussion on innovation resistance and offering insights for organizations in effectively managing employee resistance to support successful HRIS implementation.

Determinants of whistleblowing intentions in accounting students: the moderating roles of religiosity and locus of control

2026-05-06T04:24:13+00:00

The purpose of this study is to examine and demonstrate the influence of professional commitment on the intention to engage in whistleblowing, moderated by religiosity and locus of control. The data used in this study were quantitative, collected via a questionnaire distributed to students in the Accounting program at state university in Surabaya, class of 2022. The data analysis technique used in this stud was Partial Least Squares (PLS) with the assistance of WarpPLS 8.0 software. The results of this study indicate that professional commitment has a positive effect on an individual’s intention to engage in whistleblowing, while religiosity and locus of control have a negative effect, thereby weakening the relationship between professional commitment and whistleblowing intention. This proves that students in the Accounting program at State Universities in Surabaya have a high level of professional commitment, which encourages them to have the courage to report instances of fraud occurring on campus. whistleblowing intentions, as well as the moderating effects of religiosity and locus of control on the influence of professional commitment on whistleblowing intentions.

Studi komparatif engagement rate konten kecantikan berdasarkan tier influencer TikTok: nano, micro, macro, mega

2026-05-06T11:44:51+00:00

TikTok has become one of the primary platforms for influencer marketing strategies among beauty brands in Indonesia. However, the assumption that mega influencers always generate the highest engagement has not been widely tested empirically. This study compares the engagement rate (ER) of beauty content across four influencer tiers, namely nano, micro, macro, and mega influencers on Indonesian TikTok. Data were collected through non-participant observation of 120 videos from 12 accounts using purposive sampling. Data analysis was conducted using the Kruskal-Wallis test and post hoc Mann-Whitney test with Bonferroni correction. The results revealed a significant difference in ER among the four influencer tiers (H = 17.311; p = 0.001; ε² = 0.145). Macro influencers had the highest mean ER (11.634%) and differed significantly from all other tiers. In contrast, mega influencers were not consistently superior, while nano influencers were not found to have the lowest ER. Mega influencers also showed the most consistent performance, indicated by the lowest coefficient of variation (48.3%). Theoretically, these findings indicate that the relationship between follower count and engagement is not linear within TikTok's algorithm-driven ecosystem. This study provides empirical insights for beauty brands in selecting influencer tiers according to campaign objectives on TikTok.

Financial empowerment, digital financial literacy, and family support in transforming migrant remittances into productive business capital

2026-05-07T09:37:51+00:00

Financial empowerment, digital financial literacy, and family support in transforming migrant remittances into productive business capital
Previous studies have rarely integrated financial empowerment, digital financial literacy, and family support in explaining productive remittance transformation among migrant households. This study aims to analyze the influence of financial empowerment, migrant digital financial literacy, and family support on the transformation of remittances into productive business capital among Indonesian migrant worker households. The study also examines the mediating role of family support in encouraging business-oriented remittance allocation and sustainable economic activities. A quantitative approach was employed using Partial Least Square–Structural Equation Modeling (PLS-SEM) through SmartPLS software. Data were collected from 111 Indonesian migrant worker households using purposive sampling techniques. The findings reveal that financial empowerment significantly affects both family support and productive remittance transformation. Family support also demonstrates a positive influence on entrepreneurial investment and productive economic activities. Meanwhile, migrant digital financial literacy shows weak and insignificant effects on both family support and productive remittance transformation. The study confirms that financial empowerment and family support are the dominant factors encouraging productive financial behavior among migrant households. Furthermore, family support partially mediates the relationship between financial empowerment and productive remittance transformation. These findings imply that financial empowerment programs and family-based financial education should be strengthened to support sustainable entrepreneurship and household economic resilience.

Peran kepercayaan dalam memediasi dampak konten afiliasi TikTok terhadap niat membeli secara digital

2026-05-07T07:42:28+00:00

The rise of artificial intelligence (AI)-generated affiliate content on TikTok raises an unanswered question: to what extent can such content build user trust and drive purchase intention. This study examines the role of AI-produced affiliate content on Generation Z's purchase intention, with trust as a mediating variable, focusing on the TikTok account @OctapoLab.AI. A total of 149 Generation Z TikTok users in Surabaya were selected through purposive sampling and analyzed using PLS-SEM with SmartPLS 3. All four hypotheses were supported: AI-produced affiliate content had a positive and significant effect on trust (β = 0.547; T = 6.270; p < 0.001); trust had a positive and significant effect on purchase intention (β = 0.498; T = 7.507; p < 0.001); AI-produced affiliate content also positively and significantly influenced purchase intention (β = 0.367; T = 4.050; p < 0.001); and trust partially mediated the relationship between the two (β = 0.272; T = 4.119; p < 0.001). These findings indicate that accurate and consistent information quality can build consumer trust in AI-produced affiliate content. Digital creators are encouraged to prioritize information quality when designing AI-based affiliate strategies.

Aura framing and fan behavioral intentions: a quantitative case study of Harra’s digital branding strategy

2026-05-13T05:41:07+00:00

This study examines the influence of aura framing on fan behavioral intentions in the context of the Indonesian pop band Harra. The research aims to analyze how visual content affects fan engagement and behavioral responses in digital media. The study employed a quantitative explanatory case study design integrating primary and secondary data. Primary data were collected through an online survey involving 112 fans, while secondary data were obtained from Google Analytics to evaluate engagement metrics from Harra’s Instagram posts. The study investigates the effects of Visual Liveness, Visual Authenticity, and Visual Emotionality on fan behavioral intentions, including willingness to buy, membership continuance intention, and electronic word-of-mouth intention. Data analysis was conducted using validity and reliability testing followed by multiple linear regression analysis. The findings reveal that all dimensions of visual aura significantly influence fan behavioral intentions, with Visual Authenticity emerging as the strongest predictor. In addition, digital engagement increased following the release of Harra’s single. These findings indicate that emotionally authentic and relatable visual content plays an important role in strengthening fan loyalty and online engagement. Theoretically, this study contributes to the development of digital branding studies by extending the concept of aura framing as a mechanism for fostering emotional closeness and fan loyalty through visual communication. Practically, the study provides insights for independent musicians and creative industry practitioners in developing authentic and emotionally resonant visual branding strategies to strengthen long-term audience engagement.

Determinants of SMEs' access to finance: firm characteristics, financial delinquency, and fintech adoption

2026-05-16T14:55:54+00:00

Limited access to financing remains a major obstacle for Micro, Small, and Medium Enterprises in expanding their businesses, particularly amid intensifying market competition and the rapid digitalization of the financial sector. This study offers novelty by integrating firm characteristics, financial delinquency, and fintech adoption within a single framework while examining the moderating role of government support in MSMEs' access to finance. This research aimed to analyze the effects of Firm Characteristics, Financial Delinquency, and Fintech Adoption on MSMEs' Access to Finance among MSMEs in Malang City. A quantitative approach was employed using proportionate stratified random sampling with 411 respondents. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS. The findings indicate that Firm Characteristics, Financial Delinquency, Fintech Adoption, and Government Support positively and significantly affect Access to Finance. Fintech Adoption emerged as the strongest determinant. However, Government Support failed to moderate the relationships between the independent variables and Access to Finance. These findings suggest that MSMEs' financial accessibility is driven more by internal readiness and digital financial capability than by government intervention, particularly in developing-country contexts.

Pengaruh Muslim-friendly service design dan memorable experience terhadap loyalitas wisatawan melalui community engagement

2026-05-18T07:35:22+00:00

This research is motivated by the declining loyalty of Muslim tourists to urban halal tourism destinations despite the increasing number of visits. In addition, the influence of Muslim-Friendly Service Design on loyalty still shows inconsistent results and the role of Muslim Community Engagement as a mediating variable is still limited research. This study aims to analyze the influence of Muslim-Friendly Service Design and memorable experience on Muslim tourist loyalty through Muslim Community Engagement in the Trans Studio Bandung Integrated Area. The study used a quantitative approach with a survey method of 150 respondents and was analyzed using SEM-PLS. The results showed that memorable experience and Muslim Community Engagement have a significant positive effect on Muslim tourist loyalty, while Muslim-Friendly Service Design has no direct effect on loyalty, but has a significant effect on Muslim Community Engagement. These findings indicate that memorable tourism experiences and community involvement play an important role in strengthening Muslim tourist loyalty.