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  • The Impact of Artificial Intelligence and Big Data Technologies on the Profession of Accounting Educators

    The Impact of Artificial Intelligence and Big Data Technologies on the Profession of Accounting Educators

    Authors: Inta Budi Setya Nusa, Adi Rachmanto, Mahmad Hasan H. Alhilo

    DOI: 10.14453/aabfj.v18i5.02

    Abstract

    This research investigates the impact of Artificial Intelligence (AI) and Big Data technologies on the accounting profession, explicitly focusing on accountants who serve as educators. The rapid development of AI and Big Data technology has changed teaching approaches and curricula in accounting education.. The research methodology involves surveys and interviews with accounting educators affiliated with the Indonesian Institute of Accountants, specifically within the Educator Accountants Department, from various higher education institutions in Indonesia. Data obtained from these interviews are qualitatively analyzed to identify their perspectives on the impact of AI and Big Data technologies in the context of teaching and accounting practices. The findings reveal that accounting educators widely recognize the importance of integrating AI and Big Data concepts into accounting curricula. This research provides valuable insights for educators to be able to design responsive curricula and equip students with the skills necessary to succeed in an increasingly interconnected and digitally transformed work environment. © 2024, University of Wollongong. All rights reserved.

    Author keywords

    Accounting profession; Artificial Intelligence (AI); Big Data technologies; Educator accountants; Teaching approaches


    This article can be accessed at https://www.scopus.com/pages/publications/85215127147

  • Auditor Performance Perspective: Role Conflict and Due Professional Care

    Authors: Ely Suhayati, Xepi Twinarti, Ahmad Muhammad Oroji

    DOI: 10.14453/aabfj.v18i5.10

    Abstract

    A decline in auditor performance has become a public concern, particularly due to the auditors’ involvement in Role Conflict and Due Professional Care during audits. The objective of this research is to determine the extent to which role conflict influences auditor performance and the extent to which due professional care impacts auditor performance. The research method employed is descriptive verification with a quantitative approach using multiple linear regression analysis through the Pearson product moment, and data collection techniques with questionnaires tested using SPSS 23.0 for Windows software. The results of this study indicate that role conflict and due professional care influence auditor performance, meaning if the auditor can manage existing conflicts well and is able to use professional skills, then Auditor Performance will increase. Similar research results also occurred in Iran and the United States, where auditor performance declined due to the lack of spiritual intelligence of auditors and communication modes. The novelty of this research is that auditor performance declines due to different roles that must be performed simultaneously, resulting in role conflict when conducting an examination that violates due professional care. This research underlines that if role conflict can be minimized and due professional care increases, then auditor performance will also increase. © 2024, University of Wollongong. All rights reserved.

    Author keywords

    Auditor Performance; Due Professional Care; Role Conflict
    This article can be accessed at https://www.scopus.com/pages/publications/85215429988

  • Auditor Rotation Impact on Auditor Independence and Its Implication on Auditor Performance

    Authors: Ely Suhayati, John Dilyard

    DOI: 10.15549/jeecar.v11i2.1632

    Abstract

    This research seeks to examine both the impact of auditor rotation on Auditor Independence and its consequences on Auditor Performance. The study employs descriptive and verification methodologies, utilizing path analysis and processing data through the SPSS program. Findings reveal that consistent auditor rotation positively influences Auditor Independence, leading to enhanced Auditor Performance. The study emphasizes the critical role of independence as the foundation of the auditing profession. Auditor rotation is deemed crucial in various countries, including Jordan and Libya. Auditor Performance serves as a metric, emphasizing the cultivation of unbiased attitudes, notably achieved through auditor rotation. This practice is essential to prevent the development of a special relationship between management and auditors stemming from prolonged engagements. The growing trust in public accounting services underscores the significance of maintaining independence in the auditing process. © 2024, Institute of Eastern Europe and Central Asia. All rights reserved.

    Author keywords

    audit; auditor; independence; performance; rotation

    This article can be accessed at https://www.scopus.com/pages/publications/85190878116

  • Measuring the Risk and Return of Indonesia’s and United States Stock Index

    Authors: Herman S. Soegoto, Felicia Apsarini, Nazar Mustapa

    DOI: 10.15549/jeecar.v11i2.1701

    Abstract

    This research investigates the relationship between the returns of selected Indonesian and US stock market indexes and their risks so as to guide new investors on how to choose their investments wisely. A quantitative descriptive method was used using performance data from three Indonesian and three US stock indexes over ten years to calculate an average return. The Sharpe Index was used to measure each index’s risk. The results show that the average stock return for each index in the US is higher than the Indonesia indexes, while the level of risk in the US, on average, is lower. Investors are advised to invest in index categories with higher returns and low risk to increase the chance of gaining better returns while managing their risk to be as low as possible. © 2024, Institute of Eastern Europe and Central Asia. All rights reserved.

    Author keywords

    return; risk; Sharpe Index; US, Indonesia


    This article can be accessed at https://www.scopus.com/pages/publications/85190888205

  • A Knowledge Capabilities Financial Model Based on the Performance of Fashion Enterprises: Micro, Small, and Medium

    A Knowledge Capabilities Financial Model Based on the Performance of Fashion Enterprises: Micro, Small, and Medium

    Authors: Windi Novianti, Umi Narimawati, Godwin Ahiase, Panji Pramudhita

    DOI: 10.14453/AABFJ.V19I2.05

    Abstract

    This study investigates the relationship between financial knowledge capability and MSME performance in West Java, Indonesia, and explores the mediating role of digital marketing and intelligent financial technology. Structural equation modeling was utilized to analyze 375 MSMEs, revealing a significant impact of Financial Knowledge Capability on MSME’s performance. Moreover, the study finds that digital marketing and intelligent financial technology mediate this relationship positively, with digital marketing awareness of utilizing intelligent financial technology identified as a key determinant of MSME performance. This research shows that with efforts to improve the role of digital marketing effectively, MSMEs can increase their competitiveness in the market and grow their business significantly. Intelligent Financial Technology allows MSMEs to access financial services such as loans, payments, and investments more easily and quickly. It concludes that specific strategies can be implemented to maximize these contributions. © 2025, University of Wollongong. All rights reserved.

    Author keywords

    Digital Marketing; Intelligent Financial Technology; Knowledge Capabilities Financial; MSMEs Performance


    This article can be accessed at: https://www.scopus.com/pages/publications/105008248497

  • Financial Performance of Companies in a Stock Exchange Market

    Authors: Sri Dewi Anggadini, Asep Saepudin, Nelly Armeida, Abdurrauf Umar, Sari Damayanti

    DOI: 10.14453/AABFJ.V19I2.04

    Abstract

    This study focused on the percentage of return on assets in transportation companies listed on the Indonesia Stock Exchange between 2018 and 2022 to ascertain the impact of management ownership and independent commissioners on financial performance. Purposive sampling was the sample strategy, which involved selecting 75 annual financial statements from 15 transport companies. The analytical method utilized descriptive data analysis, complementing the classic assumption test as a prerequisite assessment. This ensured that the available data met the criteria for utilizing multiple linear regression equation models. The partial test results revealed that managerial ownership positively influences financial performance, while independent commissioners also have a positive impact. This study adds to our understanding of the variables and body of literature that support an organization’s financial performance as it implements multifaceted business practices that are aligned with environmental, social, and governance (ESG) principles. Moreover, it is crucial for assessing a company’s performance, as evidenced by the financial statement analysis. © 2025, University of Wollongong. All rights reserved.

    Author keywords

    Financial Performance; Independent Commissioner; Managerial

    This article can be accessed at https://www.scopus.com/pages/publications/105008122732

  • The Public Accounting Firm’s Audit Judgment

    Authors: Surtikanti, Dean Subhan Saleh, Haslina Hassan, Nanang Suryana, Inneke Sunarya

    DOI: 10.14453/aabfj.v19i3.10

    Abstract

    The assessment of audit reports issued by public accounting firms is problematic due to excessive uncertainty and caution when conducting audits. The research aim is to provide empirical evidence regarding the influence of work complexity and professional skepticism on audit judgment at Public Accounting Firms (KAP) in Bandung, which are registered with BPK RI. The population in this study consisted of 29 auditors from 13 Public Accounting Firms (KAP) in Bandung who were registered with BPK RI. The sample selected used a saturated sample, namely the entire population of 29 auditors from 13 public accounting firms (KAP) in Bandung. The analysis used is descriptive and verification analysis with quantitative techniques. The analysis model used is a multiple regression analysis model applied in the analysis. The results of hypothesis testing in this research prove that (1) Task Complexity has an effect on Audit Judgment, and (2) Professional Skepticism also has an effect on Audit Judgment. Other research evidence shows audit judgment factors, namely gender and audit obedience. Valuable findings in this research are that the complexity of the task and professional skepticism are determining factors in audit judgment. This research provides an important contribution for auditors in making judgments to produce audit opinions in accordance with the facts found in the audit process. Public accountants have a very important social role in relation to the duties and responsibilities complied with by auditors. © 2025, University of Wollongong. All rights reserved.

    Author keywords

    Audit Judgment; Professional Skepticism; Task Complexity

    This article can be accessed at https://www.scopus.com/pages/publications/105014827798

  • How Important is Financial Inclusion for the Performance of MSMEs?

    How Important is Financial Inclusion for the Performance of MSMEs?

    Author: Febriansyah A. ; Syafei M.Y. ; Narimawati U. ; Chochole T. ; Stakic A.J.

    DOI: 10.14453/aabfj.v18i5.04

    Abstract:

    This research explores the significance of financial inclusion for the performance of micro, small, and medium enterprises (MSMEs). Employing a mixed-method approach comprising qualitative and quantitative analyses, including descriptive and structural equation modeling analyses, the study gathers primary data through distributed questionnaires to MSMEs. The validity of the data is assessed through validity, reliability, and goodness-of-fit tests. Findings from previous research indicate a significant positive impact of financial inclusion on the performance of MSMEs, suggesting a strong relationship between financial inclusion and MSME performance. This correlation implies that increased financial inclusion enhances MSME performance, underscoring the crucial role of financial inclusion in fostering the growth and success of micro and small enterprises. The research informs government efforts to boost financial inclusion, enhancing MSME performance. Improved access to financial institutions in Indonesia for MSMEs is expected to lead to enhanced sales growth, customer expansion, and increased profitability, ultimately benefiting the broader economy. © 2024, University of Wollongong. All rights reserved.

    Author Keywords:

    Financial Inclusion; MSMEs; MSMEs Performance; Performance
    This article can be accessed at https://www.scopus.com/pages/publications/85215119012

  • Adoption of Integrated Micro Banking Systems in Microfinance Institutions:An Analysis Using the Theory Acceptance Model

    Adoption of Integrated Micro Banking Systems in Microfinance Institutions:An Analysis Using the Theory Acceptance Model

    Author: Eti Kusmiati ; Lita Wulantika; Irfan Rizki Gumilar; Eka Yuliana; Prima Satriya Januarta

    DOI: 10.14453/aabfj.v18i5.05

    Abstract:

    This study examines the adoption of Integrated Micro Banking System technology using the Theory Acceptance Model in PT Lembaga Keuangan Mikro (MFI). Employing quantitative research methods with descriptive and associative approaches, the study focused on users of the Integrated Micro Banking System at PT LKM Garut Regency. A total of 83 individuals were sampled using a census sampling technique. Data was analysed using the Structural Equation Method – Partial Least Square (SEM-PLS). The findings showed that all six hypotheses developed supported the researchers’ initial guesses. Perceived Usefulness, Perceived Ease of Use, Perceived Trust, and Attitude, directly or indirectly, can explain and predict users’ adoption of Integrated Micro Banking System technology. Therefore, these results serve as a valuable reference, especially for the management team of Microfinance Institutions in adopting technology and formulating relevant policies. © 2024, University of Wollongong. All rights reserved.

    Author Keywords:

    Integrated Micro Banking System; Microfinance Institutions; Theory Acceptance Model


    This article can be accessed at https://www.scopus.com/pages/publications/85215129743

  • Significances of Marketing Education in Reducing Poverty in Indonesia: Special Review on Quality of Life

    Significances of Marketing Education in Reducing Poverty in Indonesia: Special Review on Quality of Life

    Author: Senny Luckyardi ; Ratih Hurriyati ; Disman ; Puspo Dewi Dirgantari

    DOI: 10.15549/jeecar.v9i1.867

    Abstract:

    Poverty in Indonesia has become a critical issue as a result of social and economic disparities. The phenomenon is inextricably linked to education’s role as a gateway to poverty alleviation. One of the primary causes of entrepreneurial failure, which ultimately increases the risk of bankruptcy and poverty, is a lack of public knowledge about marketing. From the stated problem, the purpose of this research is to investigate how marketing education can aid in the reduction of poverty in the context of quality-of-life improvement. Because most previous research focused on unemployment and income levels as indicators of poverty, which did not explain the quality of life comprehensively, a review of the quality of life is required in this study. Additionally, Man Whitney analysis was used to compare the quality of life in the two groups of respondents using a quantitative method. Observations were also conducted for a period of six months to assess the respondents’ quality of life. WHOQOL-BREF was used as a research instrument and was distributed to Group 1 (30 respondents who had received marketing education) and Group 2 (30 respondents who had not received marketing education). Each respondent is from a different province in Indonesia. The findings indicate that marketing education can help reduce poverty, resulting in significant improvements in quality of life. Marketing knowledge leads to positive changes that have a significant impact on human well-being. This research contributes to our understanding of marketing education as a means of reducing poverty. © 2022, Institute of Eastern Europe and Central Asia. All rights reserved.

    Author Keywords:

    Analysis; Indonesia; Marketing education; Poverty; Quality of life
    This article can be accessed at https://www.scopus.com/pages/publications/85124341101