Dinasti International Journal of Economics, Finance & Accounting
type: channel
description: Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) from Volume 5 Number 6 of 2025 to Volume 10 Number 5 of 2030 Accredited Sinta Rank 3 according to Accreditation number: 295/C/C3/KPT/2026, February 3rd, 2026. Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) was published by the Institute to manage and publish scientific journals in Dinasti Publisher in 2020 under the auspices of Yayasan Dharma Indonesia Tercinta (DINASTI) and Universitas Winaya Mukti (UNWIM) Bandung. with e-ISSN: 2721-303X and p-ISSN: 2721-3021 published by the Institute for Managing and Journal Publishing Scientific in Dinasti Publisher. DIJEFA aims to be the center of researchers' publications on Economics, Finance and Accounting. It is published six times a year. Articles can be written in English. Please send articles to our OJS system.
publisher: Dinasti Publisher
language: en-US
publication name: Dinasti International Journal of Economics, Finance & Accounting
issn: 2721-3021
copyright: Authors who publish their manuscripts in this journal agree to the following conditions: The copyright on each article belongs to the author(s). The author acknowledges that the Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) has the right to be the first to publish with a Creative Commons Attribution 4.0 International license (Attribution 4.0 International (CC BY 4.0). Authors can submit articles separately, arrange for the non-exclusive distribution of manuscripts that have been published in this journal into other versions (e.g., sent to the author's institutional repository, publication into books, etc.), by acknowledging that the manuscript has been published for the first time in the Dinasti International Journal of Economics, Finance & Accounting (DIJEFA).
items: Understanding Patient Loyalty Strategy in Military Healthcare: The Influence of Service Quality, Engagement, and Unique Experiences
items: Digital Marketing and MSMEs Survival Strategy in the E-Commerce Platform Economy: A Systematic Literature Review
items: Multilevel Effects of Competence, Work Motivation, Clinical Leadership, and Management Support on Human Resource Service Capability within Corporate Clinic Networks
items: Production Efficiency Strategy Strategy in Orca Powergear: A Kepner Tregoe Decision Making Analysis
items: Research Trends in Empowering Leadership and Innovative Work Behavior in Business Organizations: A Bibliometric and Systematic Literature Review
items: The Effect of Sponsors Activation on Customer Engagement Behavior in the BRI Super League
items: Research Collaboration and Thematic Evolution in Green Accounting Disclosure and Sustainability Reporting: A Bibliometric Analysis
items: An Analysis of Customer Satisfaction at Puspa's Warung Ubud, a Local Restaurant in an International Tourist Destination
items: The Formation of Carbon Management Accounting Systems: A Systematic Review of Driving Factors, Mechanisms, and Contextual Conditions
items: https://dinastipub.org/DIJEFA/article/view/6992
items: The Effect of Free Cash Flow, Liquidity, and Firm Size on Financial Performance (Study on Transportation and Logistic Sector Listed on IDX)
items: ESG Disclosure and Firm Value: The Moderating Role of Competitive Advantage
items: Preliminary Feasibility and User Acceptance of KANA: A Digital Parent-Led Developmental Support Service in Indonesia
items: Behavioral Determinants of Independent Umrah Preference Among Indonesian Generation Z: Evidence From PLS-SEM
items: The Effect of Digital Content Creativity and Artificial Intelligence Utilization on Consumer Purchase Intention on TikTok: Consumer Trust as a Moderator
items: The Effect of Content Marketing and Brand Image of Skintific Products on Purchase Intention, with Trust as a Moderator (Case Study: Consumers TikTok Shop in Jakarta)
items: https://dinastipub.org/DIJEFA/article/view/7001
items: Analyzing the Impact of Hybrid Working Practices and Online Recruitment Strategies on Employee Performance and Organizational Effectiveness
items: Forging Excellence Amid Transition: The Moderating Effect of Green Innovation on the Financial Performance of Coal-Fired Power Plants (PLTU) in Indonesia
items: The Influence of Fundamental Factors and Digitalization on Firm Value Mediated by Corporate Social Responsibility in the Kompas 100 Index Companies in Indonesia
items: Share Premium, IPO Overvaluation and Post-IPO Underperformance in an Emerging Markets: Evidence from Indonesia's Acceleration Board
items: Determinants of Generation Z’s Purchase Decisions for Viral Foods Online Fear of Missing Out as a Mediating Variable
items: Determinants of Audit Delay: The Moderating Role of Firm Size in Conventional Commercial Bank in Indonesia and Singapore (2021-2025)
items: https://dinastipub.org/DIJEFA/article/view/7059
items: Dimensions of Systemic Failure in Traditional Market Waste Management: A Scoping Review of Empirical Studies in Bandung Raya Metropolitan Area
items: Systemic Analysis of Gender-Responsive Planning and Budgeting Policies in Kulon Progo Regency
items: Rethinking Auditors’ Fraud Detection: An Integrative Systematic Literature Review

Understanding Patient Loyalty Strategy in Military Healthcare: The Influence of Service Quality, Engagement, and Unique Experiences
type: item
description: This study, entitled Understanding Patient Loyalty Strategy in Military Healthcare: The Influence of Service Quality, Engagement, and Unique Experiences, aims to investigate the effects of Service Quality, Patient Engagement, and Unique Experience on Patient Loyalty, with Patient Satisfaction serving as a mediating variable. A quantitative research approach was employed, using a survey of 255 users of military healthcare services. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS software. The results indicate that Unique Experience has a positive and significant effect on Patient Satisfaction (β = 0.634; p < 0.001), whereas Service Quality (β = 0.025; p = 0.885) and Patient Engagement (β = 0.090; p = 0.637) do not exhibit significant effects. Furthermore, Patient Satisfaction has a positive and significant effect on Patient Loyalty (β = 0.856; p < 0.001). The mediation analysis reveals that Patient Satisfaction mediates only the relationship between Unique Experience and Patient Loyalty, whereas the mediating effects of Patient Satisfaction on the relationships between Service Quality and Patient Loyalty, and between Patient Engagement and Loyalty, are not supported. These findings suggest that patient loyalty in military healthcare is shaped more by unique service experiences than by service quality or patient engagement.
creator: Rima Kusumah Dewi
creator: Pudji Seswanto
rights: Copyright (c) 2026 Rima Kusumah Dewi, Pudji Seswanto https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-07
publication date: 2026-07-07
volume: 7
number: 3
starting page: 1573
ending page: 1588
doi: 10.38035/dijefa.v7i3.6954

Digital Marketing and MSMEs Survival Strategy in the E-Commerce Platform Economy: A Systematic Literature Review
type: item
description: This study aims to synthesize current literature on the role of digital marketing strategies, e-commerce, and technological innovation in enhancing the resilience and sustainability of MSMEs. Drawing from a systematic review of 14 international journals, the analysis maps out MSME survival mechanisms through a well-defined strategic sequence. This path begins with strengthening human capital through financial and digital literacy to mitigate the risk of inflated operational costs. The success of this digital transformation heavily relies on developing dynamic organizational capabilities to respond agilely to volatile platform dynamics. At the operational level, short-form video content and omnichannel marketing tactics prove to be the most efficient methods for building brand awareness and customer engagement. Furthermore, leveraging e-commerce platforms alongside a strong entrepreneurial orientation serves as the primary driver for business growth and long-term financial viability during economic disruptions. This study concludes that digitalization is not merely the adoption of technical tools, but rather the construction of integrated internal capabilities. Management readiness and infrastructure support are critical factors ensuring that digital investments yield a sustainable competitive advantage instead of becoming an operational burden.
creator: Puntoadji Pamungkas
creator: Reni Shinta Dewi
rights: Copyright (c) 2026 Puntoadji Pamungkas, Reni Shinta Dewi https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-07
publication date: 2026-07-07
volume: 7
number: 3
starting page: 1589
ending page: 1602
doi: 10.38035/dijefa.v7i3.6953

Multilevel Effects of Competence, Work Motivation, Clinical Leadership, and Management Support on Human Resource Service Capability within Corporate Clinic Networks
type: item
description: The rapid growth of corporate clinic networks requires human resources (HR) to be well-prepared to deliver high-quality, professional, and patient-centered services. IHC Clinics have experienced significant increases in service volume, network expansion, and patient visits. These developments have created a need to strengthen HR service capabilities to ensure consistent service quality across all clinics. This study aims to analyze the influence of HR competency, work motivation, clinic leadership, and management support on HR service capability within the IHC clinic network. A quantitative explanatory research design was employed. Data were collected through a survey involving 293 respondents from 33 clinics. Hierarchical Linear Modeling (HLM) was used to examine the simultaneous effects of individual-level and organizational-level factors on HR service capability. The findings indicate that HR competency, work motivation, clinic leadership, and management support have significant positive effects on HR service capability. Among these variables, work motivation exerts the strongest influence. Furthermore, the results reveal that individual-level factors contribute more substantially than organizational-level factors in explaining variations in HR service capability across clinics. These findings suggest that strengthening HR service capability requires competency development, enhanced work motivation, effective clinic leadership, and strong management support.
creator: Devi Desianti Pritasari
creator: Andy Hamzah Permana
rights: Copyright (c) 2026 Devi Desianti Pritasari, Andy Hamzah Permana https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-08
publication date: 2026-07-08
volume: 7
number: 3
starting page: 1603
ending page: 1613
doi: 10.38035/dijefa.v7i3.6949

Production Efficiency Strategy Strategy in Orca Powergear: A Kepner Tregoe Decision Making Analysis
type: item
description: Orca Powergear, a motorcycle apparel manufacturer in Bandung, Indonesia, faces a persistent production efficiency problem where customer orders across four product lines consistently exceed available monthly production capacity. This study investigates the root cause and identifies the most appropriate strategy to resolve it. Three analytical frameworks are applied sequentially. Herzberg's Two-Factor Theory, administered through a 14-question Likert scale questionnaire to all 27 sewing team members, validates the presence of a workforce motivation problem. The Kepner-Tregoe Framework traces the root cause through a Focus Group Discussion and the Five-Whys technique. The Analytic Hierarchy Process evaluates three strategic alternatives against four decision criteria using pairwise comparison judgments from four subject matter experts. Results reveal active dissatisfaction with the fixed monthly salary system, with salary fairness and payroll policy clarity scoring means of 1.74 and 2.11 in the Disagree range. The root cause is identified as the absence of a human resource system linking worker effort to financial reward. The Analytic Hierarchy Process identifies the pay-per-item-sewed payroll system as the leading strategy with a Normals score of 70.46%. The study concludes that this payroll transition is the most appropriate and feasible strategy for closing the production efficiency gap at Orca Powergear.
creator: Muhammad Faris Ghiyats Bungaran
creator: Valid Hasyimi
rights: Copyright (c) 2026 Muhammad Faris Ghiyats Bungaran, Valid Hasyimi https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-08
publication date: 2026-07-08
volume: 7
number: 3
starting page: 1614
ending page: 1624
doi: 10.38035/dijefa.v7i3.6974

Research Trends in Empowering Leadership and Innovative Work Behavior in Business Organizations: A Bibliometric and Systematic Literature Review
type: item
description: Empowering leadership is a leadership approach that is gaining increasing attention because of its ability to encourage innovative work behavior (IWB) employees. Although the number of publications on this topic continues to increase, research results are still scattered across various contexts, theories, and research methods, requiring a comprehensive synthesis. This study aims to analyze the development of research on empowering leadership And innovative work behavior, identifying the theory used, dominant mediating and moderating variables, research methods, research context, and identifying gaps and future research agendas. The research uses a qualitative approach. Systematic Literature Review(SLR) combined with bibliometric analysis. Articles were obtained from the Scopus database with a publication period of 2021–2026. The selection process was conducted based on PRISMA guidelines, resulting in 14 articles meeting the inclusion criteria for further analysis. The analysis results indicate that Empowerment Theory, Psychological Empowerment Theory, And Social Cognitive Theory is the most widely used theory. The dominant mediating variable is psychological empowerment, employee empowerment, and self-efficacy, while research on moderating variables is still relatively limited. Most studies use quantitative methods with SEM and PLS-SEM approaches and focus on the business and organizational sectors. Furthermore, bibliometric analysis indicates new research trends focusing on communication, digital capabilities, and digital transformation. Empowering leadership proven to play an important role in improving innovative work behavior through strengthening individual psychological resources and organizational capabilities. However, there are still research gaps related to the integration of communication and digitalization factors, the developing country context, and the use of longitudinal and cross-sectional research designs mixed methods. Future research needs to deve…
creator: Muthia Irhamna
creator: Pantius Drahen Soeling
rights: Copyright (c) 2026 Muthia Irhamna, Pantius Drahen Soeling https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-10
publication date: 2026-07-10
volume: 7
number: 3
starting page: 1625
ending page: 1646
doi: 10.38035/dijefa.v7i3.6944

The Effect of Sponsors Activation on Customer Engagement Behavior in the BRI Super League
type: item
description: This study examines the effect of Sponsors Activation on Customer Engagement Disposition (CED) and Customer Engagement Behavior (CEB) within BRI Super League, and investigates the moderating roles of Attitude Toward the Sponsor and Sponsorship Authenticity. A quantitative survey was conducted (n = 214) and analyzed using SEM-PLS with a higher-order construct approach. Results indicate that Sponsors Activation positively and significantly influences CED (β = 0.399; t = 6.680; p < 0.001) and CEB (β = 0.417; t = 8.356; p < 0.001). CED positively influences CEB (β = 0.269; t = 5.909; p < 0.001). Attitude Toward the Sponsor moderates the Sponsors Activation–CED relationship (β = 0.269; t = 5.679), while Sponsorship Authenticity moderates both the Sponsors Activation–CED (β = 0.340) and Sponsors Activation–CEB (β = 0.432) relationships. CEB is confirmed as a second-order reflective construct reflected by augmenting, co-developing, influencing, and mobilizing behavior. This research contributes to sport sponsorship and customer engagement literature by elucidating the mechanism through which sponsorship activation generates meaningful and sustainable customer engagement.
creator: Muhammad Luthfi Azmiko
creator: Rifelly Dewi Astuti
rights: Copyright (c) 2026 Muhammad Luthfi Azmiko, Rifelly Dewi Astuti https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-10
publication date: 2026-07-10
volume: 7
number: 3
starting page: 1647
ending page: 1653
doi: 10.38035/dijefa.v7i3.6947

Research Collaboration and Thematic Evolution in Green Accounting Disclosure and Sustainability Reporting: A Bibliometric Analysis
type: item
description: This study aims to map the research collaboration structure and thematic evolution of Green Accounting Disclosure (GAD) and Sustainability Reporting (SR) based on publications indexed in the Dimensions database during the 2021–2026 period. A bibliometric approach was employed using data retrieved from the Dimensions database through searches with the keywords “Green Accounting Disclosure” and “Sustainability Reporting.” The analysis was conducted using VOSviewer software and incorporated several bibliometric techniques, including co-occurrence analysis, co-authorship analysis, organizational network analysis, country collaboration analysis, overlay visualization, and density visualization. The findings reveal a substantial increase in publications related to GAD and SR throughout the observation period, with research productivity reaching its peak in 2025. Keyword analysis identified several dominant research themes, including information, board, state, crisis management, and technique, highlighting the growing importance of information transparency, corporate governance, and sustainability management within this research domain. Temporal visualization further demonstrates a thematic shift from an initial emphasis on environmental management and regulatory compliance toward more advanced approaches centered on sustainability measurement, Environmental, Social, and Governance (ESG) indicators, and data-driven evaluation frameworks. Collaboration network analysis indicates that the United States contributed the largest number of publications, while the University of Ghana emerged as the most influential institution within the research network. The results suggest that the development of GAD and SR research has been driven by the combined effects of increasing global scientific collaboration and the transformation of research themes toward more integrated, measurable, and sustainability-oriented perspectives. This study provides a comprehensive overview of the intellec…
creator: Lailah Fujianti
rights: Copyright (c) 2026 Lailah Fujianti https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-13
publication date: 2026-07-13
volume: 7
number: 3
starting page: 1654
ending page: 1674
doi: 10.38035/dijefa.v7i3.6965

An Analysis of Customer Satisfaction at Puspa's Warung Ubud, a Local Restaurant in an International Tourist Destination
type: item
description: Ubud as an international tourist destination has an increasingly competitive culinary industry, so customer satisfaction is an important factor for the sustainability of MSME-based culinary businesses. The objective of this research centers on evaluating how food quality, service quality, price fairness, and atmospherics determine customer satisfaction, while simultaneously verifying the moderating influence of culinary orientation on the food quality and customer satisfaction pathway at Puspa's Warung Ubud. A sample of 213 customers was accumulated via purposive sampling within a quantitative survey framework, followed by data execution through Structural Equation Modeling–Partial Least Squares (SEM-PLS). Positive and significant impacts on customer satisfaction were empirically demonstrated by all four core predictors: food quality, service quality, price fairness, and atmospherics. Among these, customer satisfaction is most heavily driven by service quality. Furthermore, the capacity of culinary orientation to strengthen the positive link between food quality and customer satisfaction was successfully validated. This moderation effect implies that heightened levels of culinary orientation among customers amplify their sensitivity toward food quality when assessing satisfaction. Ultimately, this study underscores that to elevate customer satisfaction within local stalls situated in international tourist areas, strategic focus must be directed toward service quality, food quality, price fairness, and restaurant atmosphere.
creator: Diva Surya Ningrum
creator: Hastuti Naibaho
rights: Copyright (c) 2026 Diva Surya Ningrum, Hastuti Naibaho https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-13
publication date: 2026-07-13
volume: 7
number: 3
starting page: 1675
ending page: 1686
doi: 10.38035/dijefa.v7i3.6985

The Formation of Carbon Management Accounting Systems: A Systematic Review of Driving Factors, Mechanisms, and Contextual Conditions
type: item
description: This study analyzes the formation of carbon management accounting (CMA) systems through a systematic literature review focusing on driving factors, mechanisms, and contextual conditions. A PRISMA-based SLR yielded 21 final articles from Scopus (2020–2026) selected on the basis of direct conceptual relevance to CMA. Findings reveal that CMA system formation results from the simultaneous interaction of regulatory and internal organizational pressures, carbon information measurement and integration mechanisms, and contextual conditions encompassing industry characteristics, institutional maturity, and carbon financial risk exposure. This study advances theoretical integration within a domain that remains fragmented, offering an explicit multi-dimensional framework with particular implications for firms navigating mandatory sustainability reporting obligations in emerging economy contexts.
creator: Yessica Mega Putri
creator: Wa Ode Tri Artia
creator: Erna Shaira Fadilah
creator: Liu Shuyuan
creator: Yanuar Ramadhan
rights: Copyright (c) 2026 Yessica Mega Putri, Wa Ode Tri Artia, Erna Shaira Fadilah, Liu Shuyuan, Yanuar Ramadhan https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-16
publication date: 2026-07-16
volume: 7
number: 3
starting page: 1687
ending page: 1703
doi: 10.38035/dijefa.v7i3.6980

https://dinastipub.org/DIJEFA/article/view/6992
type: item
title: The Effect of Financial Stability, External Pressure, and Nature of Industry on Financial Statement Fraud: Evidence from FMCG Companies in the Consumer Non-Cyclicals Sector Listed on the Indonesia Stock Exchange (2019–2023)
description: Financial statement fraud is a deliberate act of manipulation that is carried out deliberately so as to reduce the reliability of financial information and has the potential to mislead stakeholders in economic decision-making. This study aims to analyze the influence of financial stability, external pressure, and nature of industry on financial statement fraud in Fast Moving Consumer Goods (FMCG) companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. A quantitative research design was employed using secondary data collected from companie’s annual financial statements. Sample selection was carried out using a purposive sampling method based on predetermined criteria that 150 research observations were obtained. Data analysis was carried out using logistic regression. The results of the study show that financial stability and external pressure have an effect on financial statement fraud, while the nature of industry has no effect on financial statement fraud. In addition, simultaneously financial stability, external pressure, and the nature of industry affect financial statement fraud. These findings show that the pressures faced by companies in maintaining financial stability and meeting external demands can increase the risk of financial statement fraud. These findings may serve as useful insights for companies, investors, and regulators in strengthening monitoring mechanisms and mitigating fraud risk in increasing supervision and supporting early detection efforts against potential financial statement fraud.
creator: Siti Aulia 'Adawiyah
creator: Nastiti Rizky Shiyammurti
rights: Copyright (c) 2026 Siti Aulia 'Adawiyah, Nastiti Rizky Shiyammurti https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-16
publication date: 2026-07-16
volume: 7
number: 3
starting page: 1704
ending page: 1712
doi: 10.38035/dijefa.v7i3.6992

The Effect of Free Cash Flow, Liquidity, and Firm Size on Financial Performance (Study on Transportation and Logistic Sector Listed on IDX)
type: item
description: The transportation and logistics sector plays a vital role in supporting economic activities, however, it experienced significant operational and financial challenges in the post-COVID-19 period. This study aims to examine the effect of free cash flow, liquidity, and firm size on the financial performance of transportation and logistics companies listed on the Indonesia Stock Exchange during 2020–2024. This research employs a quantitative approach using secondary data obtained from companies annual reports and financial statements. The purposive sampling technique was applied, resulting in 140 observations from 28 companies. The data were analyzed using panel data regression with the Common Effect Model (CEM). The findings indicate that free cash flow and liquidity have a positive and statistically significant effect on financial performance, whereas firm size has a positive but statistically insignificant effect. The results suggest that effective free cash flow management and maintenance of short term liquidity are critical factors in improving corporate profitability. Furthermore, efficient management of free cash flow and liquidity contributes more significantly to financial performance than merely possessing larger asset bases. The novelty of this study lies in its focus on post pandemic period and its application of panel data regression analysis to examine the determinants of financial performance in the transportation and logistics sector.
creator: Zaky Maulana
creator: Nastiti Rizky Shiyammurti
rights: Copyright (c) 2026 Zaky Maulana, Nastiti Rizky Shiyammurti https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-17
publication date: 2026-07-17
volume: 7
number: 3
starting page: 1713
ending page: 1725
doi: 10.38035/dijefa.v7i3.6984

ESG Disclosure and Firm Value: The Moderating Role of Competitive Advantage
type: item
description: Environmental, social, and governance (ESG) disclosure has been increasingly recognized as a significant determinant of firm value; however, its effectiveness is believed to be influenced by the firm's internal conditions, particularly its competitive advantage. This study aims to examine the effect of ESG disclosure on firm value and to investigate the moderating role of competitive advantage in this relationship. The research sample comprises companies listed on the ESG Quality 45 KEHATI Index of the Indonesia Stock Exchange over the period 2021–2024. Moderated regression analysis was employed using EViews software. The results indicate that ESG disclosure positively affects firm value, suggesting that sustainability transparency enhances stakeholder trust and drives higher market valuations. Furthermore, competitive advantage is found to significantly strengthen the positive effect of environmental, ESG disclosure on firm value, indicating that firms with stronger competitive positions are better able to leverage their sustainability disclosure in creating value for stakeholders. These findings enrich the application of stakeholder theory by establishing that competitive advantage serves as a critical boundary condition that determines the effectiveness of environmental, social, and governance disclosure in enhancing firm value.
creator: Rania Muadah
creator: Abdul Rohman
rights: Copyright (c) 2026 Rania Muadah, Abdul Rohman https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-17
publication date: 2026-07-17
volume: 7
number: 3
starting page: 1726
ending page: 1734
doi: 10.38035/dijefa.v7i3.6995

Preliminary Feasibility and User Acceptance of KANA: A Digital Parent-Led Developmental Support Service in Indonesia
type: item
description: This study evaluates the preliminary feasibility and user acceptance of KANA, a proposed digital parent-led developmental support concept for families of children with neurodevelopmental needs in Indonesia. Limited access to specialists, high therapy costs, and fragmented developmental guidance hinder consistent home-based intervention. This exploratory feasibility study assessed the market, service, behavioural, financial, and strategic feasibility of KANA using a descriptive mixed-method approach involving eight parents and three licensed child psychologists. Data were collected through semi-structured interviews, prototype interaction testing, a one-week real-usage trial, post-trial surveys, and secondary data analysis. Qualitative data were analysed using thematic analysis, while quantitative data were analysed descriptively using technology acceptance and behavioural readiness frameworks. Within this study's sample, the findings suggest positive user acceptance, strong market demand, favourable behavioural intention, and encouraging willingness-to-pay signals. Parents perceived KANA as useful and easy to integrate into daily routines, while expert validation supported its appropriateness as a complement to professional intervention. Overall, the findings provide preliminary evidence that KANA shows early-stage promise as a digital parent-led developmental support concept. However, the findings do not establish long-term adoption, clinical effectiveness, commercial viability, or scalability. Further staged validation involving larger and more diverse populations is required.
creator: Debora Marpaung
creator: Mustika Sufiati Purwanegara
creator: Muhammad Fakhrul Rozi Ashadi
rights: Copyright (c) 2026 Debora Marpaung, Mustika Sufiati Purwanegara, Muhammad Fakhrul Rozi Ashadi https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-17
publication date: 2026-07-17
volume: 7
number: 3
starting page: 1735
ending page: 1749
doi: 10.38035/dijefa.v7i3.7014

Behavioral Determinants of Independent Umrah Preference Among Indonesian Generation Z: Evidence From PLS-SEM
type: item
description: Indonesia’s Umrah sector underwent a major regulatory transformation with the enactment of UU No. 14/2025, which formally permits independent Umrah (Umrah Mandiri) as an alternative to travel through registered operators (PPIU). This study investigates the determinants of Indonesian Generation Z Muslims’ preference for independent Umrah using an extended Theory of Planned Behavior (TPB) integrated with the Technology Acceptance Model (TAM) and Value Perception Theory. Seven constructs were examined: Digital Readiness, Perceived Cost Advantage, Attitude, Subjective Norm, Perceived Behavioral Control, Behavioral Intention, and Choice Preference. Data were collected from 245 Generation Z Muslim respondents through an online survey and analyzed using PLS-SEM in SmartPLS 4. The results supported five of seven hypotheses. Digital Readiness significantly influenced both Attitude and Perceived Behavioral Control, while Perceived Behavioral Control was the strongest predictor of Behavioral Intention, followed by Subjective Norm. Behavioral Intention emerged as the strongest determinant of Choice Preference for independent Umrah. In contrast, Perceived Cost Advantage did not significantly affect Attitude, and Attitude did not significantly influence Behavioral Intention. These findings indicate that Generation Z’s preference for Umrah Mandiri is driven primarily by digital capability and self-efficacy rather than cost considerations, offering practical implications for PPIU operators, digital service providers, and policymakers.
creator: Muhammad Ashshiddiq Armanditto
creator: Ilma Aulia Zaim
rights: Copyright (c) 2026 Muhammad Ashshiddiq Armanditto, Ilma Aulia Zaim https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-17
publication date: 2026-07-17
volume: 7
number: 3
starting page: 1750
ending page: 1761
doi: 10.38035/dijefa.v7i3.7005

The Effect of Digital Content Creativity and Artificial Intelligence Utilization on Consumer Purchase Intention on TikTok: Consumer Trust as a Moderator
type: item
description: This study aims to investigate the influence of digital content creativity and the use of Artificial Intelligence (AI) on consumer purchase intent on TikTok, with consumer trust serving as a moderating variable in the relationship among these variables. Employing a quantitative approach, this research utilizes Structural Equation Modeling Partial Least Squares (SEM-PLS) for data analysis Data collection was conducted by distributing an online questionnaire to 130 respondents who met the study’s criteria active TikTok users who had made a purchase on TikTok Shop. The findings reveal that digital content creativity, AI utilization, and consumer trust each exert a positive and significant influence on consumer purchase intention. Furthermore, consumer trust is proven to positively moderate the effect of AI utilization on purchase intention; however, it does not significantly moderate the influence of digital content creativity on purchase intention. These findings highlight that digital content creativity, AI utilization, and consumer trust are critical factors in enhancing consumer purchase intention on the TikTok platform. The findings of this study are expected to serve as a basis for business owners to develop more effective digital marketing strategies.
creator: Siti Nurjanah
creator: Rahmi Darnis
rights: Copyright (c) 2026 Siti Nurjanah, Rahmi Darnis https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-22
publication date: 2026-07-22
volume: 7
number: 3
starting page: 1762
ending page: 1773
doi: 10.38035/dijefa.v7i3.7010

The Effect of Content Marketing and Brand Image of Skintific Products on Purchase Intention, with Trust as a Moderator (Case Study: Consumers TikTok Shop in Jakarta)
type: item
description: This research investigates how Content Marketing and Brand Image influence Purchase Intention among Jakarta-based Skintific consumers on TikTok Shop, specifically examining the moderating role of Trust. The research sample comprises 150 respondents spanning various age groups and educational backgrounds. Utilizing SmartPLS for data analysis, the study revealed that while Content Marketing fails to yield a significant positive impact on Purchase Intention, both Brand Image and Trust emerge as powerful, significant drivers of consumer intent. The study also highlights that the respective impacts of Content Marketing and Brand Image on Purchase Intention are significantly contingent upon the level of consumer Trust. Overall, the results emphasize that consumer trust is an essential factor in strengthening Purchase Intention toward Skintific products on TikTok Shop.
creator: Farah Nurul Ainy
creator: Bobby Reza
creator: Rahmi Darnis
rights: Copyright (c) 2026 Farah Nurul Ainy, Bobby Reza, Rahmi Darnis https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-22
publication date: 2026-07-22
volume: 7
number: 3
starting page: 1774
ending page: 1784
doi: 10.38035/dijefa.v7i3.7013

https://dinastipub.org/DIJEFA/article/view/7001
type: item
title: The Effect of Internal Auditor Role, Risk Management Function, and Operational Risk Management Supervision on the Performance of Regional Development Bank (BPD) in the Sumatera Region with Information Technology Integration as a Moderating Variable
description: This study examines the effects of the internal auditor’s role, risk management function, and operational risk management supervision on the performance of Regional Development Banks (BPD) in Sumatra region, with information technology integration serving as a moderating variable. A quantitative approach was employed, involving eight Regional Development Banks and 70 respondents. Data were collected through questionnaires and analyzed using Structural Equation Modeling Partial Least Squares (SEM-PLS) with SmartPLS 4 software. The findings reveal that the internal auditor’s role and risk management function do not have a significant effect on bank performance. In contrast, operational risk management supervision has a positive and significant effect on performance. The moderation analysis indicates that information technology integration does not moderate the relationships between the internal auditor’s role and bank performance or between the risk management function and bank performance. However, information technology integration significantly strengthens the positive effect of operational risk management supervision on bank performance. These findings highlight the importance of effective operational supervision and the strategic integration of information technology in enhancing the performance of Regional Development Banks in the Sumatra region.
creator: Armin Syahdin Kaban
creator: Erlina Erlina
creator: Sirojuzilam Hasyim
rights: Copyright (c) 2026 Armin Syahdin Kaban, Erlina, Sirojuzilam Hasyim https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-22
publication date: 2026-07-22
volume: 7
number: 3
starting page: 1785
ending page: 1799
doi: 10.38035/dijefa.v7i3.7001

Analyzing the Impact of Hybrid Working Practices and Online Recruitment Strategies on Employee Performance and Organizational Effectiveness
type: item
description: The rapid advancement of digital transformation has encouraged organizations to adopt hybrid working practices and online recruitment strategies as key components of contemporary human resource management. These approaches are expected to improve employee performance while enhancing organizational effectiveness in increasingly dynamic business environments. This study aims to analyze the impact of hybrid working practices and online recruitment strategies on employee performance and organizational effectiveness. The study employed a Narrative Literature Review (NLR) approach by synthesizing findings from peer-reviewed journals, books, conference proceedings, and research reports published between 2015 and 2025. Data were collected from reputable academic databases and analyzed using narrative analysis to identify recurring themes, patterns, and research gaps. The findings indicate that hybrid working practices positively influence employee performance through improved work-life balance, employee well-being, autonomy, and flexibility. Meanwhile, online recruitment strategies enhance employee performance and organizational effectiveness by improving talent acquisition quality, employee-job fit, recruitment efficiency, and access to broader talent pools. Furthermore, the integration of hybrid work and digital recruitment supports organizational agility, resilience, competitiveness, and long-term sustainability. The study highlights the strategic importance of adopting integrated digital HR practices to optimize organizational performance in the digital era.
creator: Qodariah Qodariah
creator: Tubagus Guruh Ramadhan
rights: Copyright (c) 2026 Qodariah, Tubagus Guruh Ramadhan https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-22
publication date: 2026-07-22
volume: 7
number: 3
starting page: 1800
ending page: 1814
doi: 10.38035/dijefa.v7i3.6931

Forging Excellence Amid Transition: The Moderating Effect of Green Innovation on the Financial Performance of Coal-Fired Power Plants (PLTU) in Indonesia
type: item
description: This study analyzes the moderating role of green innovation in the relationship between environmental pressure and the financial performance of Coal-Fired Power Plants (PLTU) in Indonesia. Amid an increasingly inevitable energy transition, the coal-fired power plant industry, which accounts for approximately 60% of the nation’s generating capacity and is responsible for nearly 40% of greenhouse gas emissions faces multidimensional pressure from regulators, investors, and the public. This study employs a qualitative approach using a case study design focused on PT IPL. Data were collected through in-depth interviews with the Finance Manager, Environmental Manager, and local residents living near the Coal-Fired Power Plant (PLTU), supported by document analysis and field observations. The research findings indicate that green innovation serves as a significant moderating variable in transforming environmental costs into sustainable economic value. Investments in pollution control technologies, biomass co-firing programs, and improvements in thermal efficiency do indeed reduce short-term profit margins. Investments in pollution control technology, biomass co-firing programs, and improvements in thermal efficiency do indeed put pressure on short-term profit margins. However, green innovation mitigates this relationship through three main channels, namely enhanced reputation, which expands access to sustainable financing at competitive interest rates; strengthened investor confidence, which increases corporate value; and enhanced social legitimacy, which reduces the risk of conflict and operational disruptions. Companies that integrate green innovation into their core business strategies through transparent reporting and proactive communication demonstrate greater financial resilience. This study concludes that green innovation is a strategic variable that moderates the transformation of environmental challenges into competitive advantages; thus, a company’s ability to l…
creator: Chirmala Wisnu Permata Affardi
creator: Robiatus Salamah
creator: Mohammad Aviciena Taufiqurrahman
creator: Risa Aulia Izza
creator: Hofifah Rivera
rights: Copyright (c) 2026 Chirmala Wisnu Permata Affardi, Robiatus Salamah, Mohammad Aviciena Taufiqurrahman, Risa Aulia Izza, Hofifah Rivera https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-22
publication date: 2026-07-22
volume: 7
number: 3
starting page: 1815
ending page: 1826
doi: 10.38035/dijefa.v7i3.7031

The Influence of Fundamental Factors and Digitalization on Firm Value Mediated by Corporate Social Responsibility in the Kompas 100 Index Companies in Indonesia
type: item
description: Rapid economic growth amid environmental threats demands global governance capable of balancing green development with ecological sustainability, while also encouraging corporate contributions through Corporate Social Responsibility (CSR) to enhance Firm Value. The phenomenon of increasing Initial Public Offering (IPO) activities in Indonesia, particularly in the renewable energy sector and electric vehicle raw materials, demonstrates the strategic role of the capital market in supporting national economic growth. This study aims to examine the influence of Good Corporate Governance (GCG), capital structure, profitability, dividend policy, Digitalization, and gross domestic product on firm value with CSR as a mediating variable. The method used is a quantitative approach with secondary data from 100 companies listed in the Kompas 100 Index for the period 2020–2024 through purposive sampling. The research results show that CSR has a strategic role as a mediating mechanism in the relationship between internal company factors and Firm Value, although the direction of its influence is not always consistent with the theoretical hypothesis. These findings contribute to the literature on corporate governance, financial strategy, and Digitalization, and offer practical implications for management in designing CSR policies that can sustainably enhance Firm Value.
creator: Ruddy Yappy
creator: Farah Margaretha Leon
creator: Henny Setyo Lestari
creator: Susy Muchtar
rights: Copyright (c) 2026 Ruddy Yappy, Farah Margaretha Leon, Henny Setyo Lestari, Susy Muchtar https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-22
publication date: 2026-07-22
volume: 7
number: 3
starting page: 1827
ending page: 1839
doi: 10.38035/dijefa.v7i3.7038

Share Premium, IPO Overvaluation and Post-IPO Underperformance in an Emerging Markets: Evidence from Indonesia's Acceleration Board
type: item
description: This study investigates whether IPO valuation indicators predict the long-term post-IPO performance of companies listed on the Indonesia Stock Exchange (IDX) Acceleration Board. The study examines the effects of Price-to-Book Value (PBV), Price-to-Earnings Ratio (PER), Trading Volume Ratio (TVR), and Share Premium Ratio on post-IPO stock returns. Using a quantitative explanatory and predictive research design, this study analyzed the entire population of 43 Acceleration Board IPO firms listed between 2020 and 2024. Data were analyzed through descriptive statistics, Pearson correlation, multiple linear regression, binary logistic regression, and machine learning models. including Decision Tree and Random Forest for predictive analytics. The results reveal that more than two-thirds of Acceleration Board IPO firms experienced negative post-IPO returns across the 360-, 720-, and 1,080-day observation periods, indicating widespread long-term underperformance. However, the selected valuation indicators demonstrate limited explanatory and predictive power, with only PBV showing a significant positive association with 720-day returns. Overall, the findings suggest that long-term IPO performance is influenced by broader firm-specific and market-related factors beyond initial valuation metrics. The study also shows that Share Premium Ratio is not reliable indicator of IPO overvaluation, as it primarily reflects the legal and administrative structure of IPO pricing rather than firms’ intrinsic economic value.
creator: Maurice Ganda
creator: Nanny Dewi Tanzil
creator: Ersa Tri Wahyuni
rights: Copyright (c) 2026 Maurice Ganda, Nanny Dewi Tanzil, Ersa Tri Wahyuni https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-22
publication date: 2026-07-22
volume: 7
number: 3
starting page: 1840
ending page: 1853
doi: 10.38035/dijefa.v7i3.7055

Determinants of Generation Z’s Purchase Decisions for Viral Foods Online Fear of Missing Out as a Mediating Variable
type: item
description: The phenomenon of viral foods spreading through social media has transformed Generation Z’s purchasing decision-making patterns; however, the psychological mechanisms that mediate the impact of the digital environment on purchasing decisions still require further study. This study aims to analyze the influence of social media exposure, electronic word of mouth (E-WOM), and social influence on viral food purchasing decisions, with Fear of Missing Out (FoMO) as a mediating variable among Generation Z in Jayapura City. The study employs a quantitative approach using a survey design with 200 respondents selected via purposive sampling. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) via SmartPLS 4. The results indicate that social influence has a positive and significant effect on purchasing decisions, both directly and through FoMO. Additionally, E-WOM has a positive and significant effect on FoMO and indirectly influences purchasing decisions through FoMO. Conversely, social media exposure does not have a significant effect on either FoMO or purchasing decisions; therefore, FoMO does not mediate this relationship. These findings suggest that Generation Z’s purchasing decisions regarding viral food items are more influenced by social and psychological factors than by direct social media exposure. Consequently, marketing strategies based on social interaction and the creation of FoMO have the potential to be more effective in driving purchasing decisions.
creator: Khoirunisa Fadia Nadayu Mayabubun
creator: Anas Hidayat
rights: Copyright (c) 2026 Khoirunisa Fadia Nadayu Mayabubun, Anas Hidayat https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-22
publication date: 2026-07-22
volume: 7
number: 3
starting page: 1854
ending page: 1868
doi: 10.38035/dijefa.v7i3.7044

Determinants of Audit Delay: The Moderating Role of Firm Size in Conventional Commercial Bank in Indonesia and Singapore (2021-2025)
type: item
description: This study investigates the effects of audit fee, audit committee, and firm age on audit delay, with firm size serving as a moderating variable in conventional commercial banks in Indonesia and Singapore during the 2021–2025 period. A quantitative approach with a causal-associative design was employed. The population consisted of conventional commercial banks listed on the Indonesia Stock Exchange (IDX) and commercial banks operating under the Monetary Authority of Singapore (MAS). The sample was selected using purposive sampling, and secondary data were collected from audited annual financial statements. Panel data regression analysis was used to test the proposed hypotheses. The findings indicate that audit fee and firm age do not have a significant effect on audit delay. In contrast, the audit committee significantly affects audit delay, suggesting that effective oversight and monitoring contribute to a more timely audit completion process. Simultaneously, audit fee, audit committee, and firm age significantly influence audit delay. The moderation analysis further reveals that firm size moderates the relationship between firm age and audit delay, indicating that larger and more established banks tend to complete audits more efficiently. However, firm size does not moderate the relationships between audit fee and audit delay or between audit committee and audit delay. Overall, the results highlight the importance of audit committee effectiveness and organizational capacity in enhancing audit timeliness within the banking industry.
creator: Henita Guru Singa
creator: Erlina Erlina
creator: Abdillah Arif Nasution
rights: Copyright (c) 2026 Henita Guru Singa, Erlina, Abdillah Arif Nasution https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-23
publication date: 2026-07-23
volume: 7
number: 3
starting page: 1869
ending page: 1884
doi: 10.38035/dijefa.v7i3.7006

https://dinastipub.org/DIJEFA/article/view/7059
type: item
title: The Influence of Accrual Earnings Management, Real Earnings Management, and Corporate Governance on Firm Value with Financial Performance as a Mediating Variable: A Study of Manufacturing Companies 2021–2025
description: Earnings management by company management can reduce the quality of earnings information. Meanwhile, the implementation of corporate governance is considered capable of curbing this behaviour. This study aims to analyse the effect of accrual earnings management, real earnings management, and corporate governance on financial performance and firm value, with financial performance as a mediating variable, in 228 manufacturing companies listed on the Indonesia Stock Exchange during the 2021-2025 period. This study uses a quantitative approach based on Partial Least Squares Structural Equation Modelling. The results show that accrual earnings management has a negative but not significant effect on financial performance (O = -0.073; p-value 0.0777), but a negative and significant effect on firm value (O = -0.113; p-value 0.045). Real earnings management has a negative and significant effect on financial performance (O = -0.526; p-value 0.000), but a negative and not significant effect on firm value (O = -0.1096; p-value 0.073). Corporate governance has a positive and significant effect on both financial performance (O = 0.196; p-value 0.000) and firm value (O = 0.096; p-value 0.0099). Financial performance itself has a positive and significant effect on firm value (O = 0.349; p-value 0.000). Financial performance is further shown to fully mediate the effect of real earnings management on firm value and to partially mediate the effect of corporate governance on firm value, but not to mediate the effect of accrual earnings management on firm value.
creator: Riska Baini Nurshanti
creator: Andry Arifian Rachman
rights: Copyright (c) 2026 Riska Baini Nurshanti, Andry Arifian Rachman https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-23
publication date: 2026-07-23
volume: 7
number: 3
starting page: 1885
ending page: 1908
doi: 10.38035/dijefa.v7i3.7059

Dimensions of Systemic Failure in Traditional Market Waste Management: A Scoping Review of Empirical Studies in Bandung Raya Metropolitan Area
type: item
description: Traditional markets in Indonesia consistently rank as the second-largest contributor to national solid waste, yet the management problem remains unresolved despite over a decade of intensive empirical research. In Bandung Metropolitan Area, at least twelve empirical studies were conducted between 2014 and 2025, yet field conditions show no significant improvement, indicating systemic and multidimensional failure. This study synthesizes evidence from these twelve studies to map existing conditions, identify key actors, and analyze the gap dimensions that explain why this failure persists. This study employs a scoping review design, with reporting guided by PRISMA-ScR. Studies were identified through systematic searches conducted on Google Scholar, SINTA, Garuda, and Scopus, and the synthesis employed a three-tiered thematic analysis. The synthesis identifies five mutually reinforcing gap dimensions: a technical-operational gap (infrastructure non-compliance); a behavioral-awareness gap (low environmental literacy among vendors); a participation-incentive gap (passive participation absent behavior-changing incentives); a governance-coordination gap (fragmented multi-stakeholder operations, no permanent collaborative institutions); and an institutional-regulatory gap (persistent misalignment between regulation and operational implementation). Failures across Bandung Raya metropolitan area cannot be attributed to any single factor but to the systemic interaction of all five dimensions. These findings call for integrated and simultaneous intervention strategies and provide a roadmap for a more effective research and policy agenda.
creator: Tri Widarmanti
creator: Agus Rahayu
creator: Lili Adi Wibowo
creator: Nurul Aziz Pratiwi
rights: Copyright (c) 2026 Tri Widarmanti, Agus Rahayu, Lili Adi Wibowo, Nurul Aziz Pratiwi https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-23
publication date: 2026-07-23
volume: 7
number: 3
starting page: 1909
ending page: 1923
doi: 10.38035/dijefa.v7i3.7043

Systemic Analysis of Gender-Responsive Planning and Budgeting Policies in Kulon Progo Regency
type: item
description: This study examines the structural dynamics of gender-responsive planning and budgeting (GRPB) implementation at the local government level in Kulon Progo Regency, Indonesia. Using a qualitative exploratory design, the research applies MICMAC structural analysis to identify and classify the key indicators shaping GRPB implementation. Data were collected through a literature review, regulatory analysis, and structured stakeholder assessments involving planning agencies, sectoral offices, and gender focal points. The analysis maps direct and indirect influence–dependence relationships to understand the systemic structure of gender-responsive governance. The findings indicate that the regulatory environment, policy consistency, and leadership commitment function as the primary driving factors determining the direction and stability of GRPB implementation. Institutional capacity, women’s participation, economic policy orientation, and inter-organizational coordination act as linkage factors that transmit influence throughout the system, while the integration of gender perspectives into planning and budgeting, together with monitoring and evaluation mechanisms, represents outcome indicators shaped by broader institutional dynamics. These results suggest that effective GRPB implementation depends more on strong institutional coherence than on isolated technical actions. Although the study is limited to a single district and relies on stakeholder perceptions, it offers a systemic framework for strengthening institutional governance in gender-responsive fiscal policy. By adopting a systems-based perspective, this research contributes to the literature on subnational gender budgeting and provides insights for improving the institutional design of gender-responsive governance.
creator: Akhid Nuryati
creator: Imamudin Yuliadi
creator: Ahmad Ma’ruf
rights: Copyright (c) 2026 Akhid Nuryati, Imamudin Yuliadi, Ahmad Ma’ruf https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-23
publication date: 2026-07-23
volume: 7
number: 3
starting page: 1924
ending page: 1936
doi: 10.38035/dijefa.v7i3.7071

Rethinking Auditors’ Fraud Detection: An Integrative Systematic Literature Review
type: item
description: Auditors’ ability to detect fraud is multidimensional, yet the literature remains fragmented across technical, cognitive, and contextual domains. This Systematic Literature Review (SLR) synthesizes 56 empirical and conceptual articles from Scopus and Web of Science to construct an integrative framework of fraud detection determinants. We identify five overarching themes: auditor competency and skills, technology and CAATs, psychological traits, heuristics and cognitive biases, and governance and organizational context. While technical competency and experience remain primary drivers, cognitive biases and environmental pressures frequently impair judgment. Furthermore, while modern audit technologies (e.g., AI and CAATs) offer significant potential to mitigate these limitations, their effectiveness depends heavily on behavioral factors and organizational support. This study provides actionable insights to enhance auditor training, refine the adoption of audit technology, and foster supportive governance.
creator: Dian Saputra
creator: Hadri Kusuma
creator: Dekar Urumsah
rights: Copyright (c) 2026 Dian Saputra, Hadri Kusuma, Dekar Urumsah https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-23
publication date: 2026-07-23
volume: 7
number: 3
starting page: 1937
ending page: 1954
doi: 10.38035/dijefa.v7i3.7063