KINERJA: Jurnal Manajemen Organisasi dan Industri

Factors Influencing Audit Judgment: Artificial Intelligence, Professional Skepticism and Compliance Pressure

Okdiani Darunifah — 2026-06-01

The rapid integration of artificial intelligence (AI) into audit practices, increasing expectations for professional skepticism, and growing obedience pressure from clients, superiors, and regulators have significantly influenced the way auditors exercise audit judgment. In today’s complex business environment, audit judgment has become a critical determinant of audit quality, as auditors must evaluate large volumes of data while maintaining independence and objectivity. This study aims to examine and analyze the influence of AI, professional skepticism, and obedience pressure on auditors’ audit judgment. A qualitative research design was employed using a systematic literature review approach. Data were collected and analyzed from relevant auditing theories, professional standards, regulatory frameworks, and prior empirical studies. The findings indicate that AI functions as a supportive tool that enhances auditors’ access to relevant, reliable, and timely information, thereby improving the effectiveness and accuracy of audit decisions. Professional skepticism strengthens auditors’ critical thinking, prudence, and objectivity in evaluating audit evidence. However, obedience pressure may negatively affect audit judgment by encouraging compliance-oriented behavior that compromises professional independence. The study emphasizes the importance of balancing technological support, ethical values, and resistance to undue pressure to ensure high-quality audit judgments.

Green Accounting as a Strategic Tool for Corporate Sustainability and Value Creation: A Systematic Review

M Zulkifli Bisa — 2026-06-01

This study explores the strategic role of green accounting in fostering corporate sustainability and value creation through a systematic literature review of studies published between 2015 and 2025. The research synthesizes theoretical and empirical findings from reputable databases such as Scopus and ScienceDirect, emphasizing how green accounting integrates environmental considerations into financial management. Results indicate that the adoption of green accounting enhances organizational transparency, strengthens stakeholder trust, and improves long-term profitability by aligning economic goals with environmental responsibility. Furthermore, it serves as a vital tool for achieving Sustainable Development Goals (SDGs) through sustainable business operations and resource efficiency. However, challenges such as the absence of standardized reporting frameworks, limited managerial awareness, and weak regulatory enforcement hinder its implementation in various sectors. The study underscores the importance of institutional support, policy intervention, and education to mainstream green accounting practices globally. Overall, green accounting emerges as a critical bridge between financial performance and ecological stewardship, ensuring a balanced approach to value creation and sustainability.

Service Quality dan Digital Marketing Communication terhadap Keputusan Penggunaan Produk Tabungan pada Nasabah BNI 46 Kantor Cabang Fatmawati Kota Jakarta Selatan

Danny Eka Fathurrahman — 2026-06-01

This study was conducted in response to the increasing competition in the banking industry, which requires financial institutions to enhance service quality and optimize digital marketing communication in order to influence customers’ decisions to use savings products. Understanding the factors that drive customers’ decision-making is essential for banks to maintain competitiveness and strengthen customer relationships. The objective of this research is to examine the effect of service quality and digital marketing communication on the decision to use savings products among customers of BNI 46 Fatmawati Branch, South Jakarta. This study employed a quantitative approach with an associative research method. The sample consisted of one hundred respondents selected using simple random sampling. Data were collected through structured questionnaires using a Likert scale with closed-ended questions. The data were analyzed using multiple linear regression with SPSS version twenty-five. The findings indicate that both service quality and digital marketing communication significantly influence customers’ decisions to use savings products. Improvements in these aspects enhance customer trust, perceived value, and overall interest in banking products. Managerially, the results suggest that banks should prioritize service excellence and effective digital communication strategies to improve competitiveness and encourage sustainable customer decisions.

Faktor-Faktor Penggerak Kepatuhan Wajib Pajak pada Kantor Pelayanan Pajak Tigaraksa : Pemahaman Penerapan Aplikasi dan Kesadaran Wajib Pajak

Muhammad Rizal Saragih — 2026-06-01

The background of this research is rooted in ongoing efforts to improve tax compliance through digital tax administration systems, where the effectiveness of such systems depends on taxpayers’ ability to understand and utilize them, as well as their awareness of tax obligations. This study examines the effect of understanding the implementation of the Coretax application and taxpayer awareness on taxpayer compliance. A quantitative approach was employed using a survey method, with questionnaires distributed to 100 corporate taxpayers registered at the Tigaraksa Primary Tax Office (KPP Pratama Tigaraksa). The collected data were analyzed using SPSS version 27 and multiple linear regression analysis. The results indicate that understanding the implementation of the Coretax application does not have a significant partial effect on taxpayer compliance. However, when combined with taxpayer awareness, these variables explain a portion of the variation in compliance, suggesting that other factors outside the research model also influence taxpayer behavior. These findings imply that improving taxpayers’ understanding of the Coretax system, along with strengthening tax awareness, remains important for enhancing compliance levels. Furthermore, identifying additional influencing factors is necessary to achieve more optimal and sustainable taxpayer compliance.

Pengaruh Harga dan Lokasi terhadap Keputusan Pembelian Konsumen pada Hyeongje Cafe & Resto di BSD Tangerang Selatan

Reza Khairul Hadi — 2026-06-01

The background of this study is that consumer purchasing decisions in the food and beverage industry are influenced by price and location factors, especially in competitive café and restaurant markets in BSD South Tangerang. This study aims to analyze the effect of price and location on consumer purchasing decisions at Hyeongje Cafe & Resto in BSD South Tangerang. This research used a quantitative approach with a survey method involving 98 respondents selected through simple random sampling. Data were collected using Likert scale questionnaires and processed using SPSS version 27. Data analysis employed multiple linear regression. The results show that price and location have a significant positive effect on consumer purchasing decisions both partially and simultaneously. These findings indicate that competitive pricing strategies and strategic location selection play an important role in attracting consumers and increasing purchasing decisions in the café and restaurant sector therefore business owners should consider both factors in developing marketing strategies to improve competitiveness and customer satisfaction in rapidly growing urban culinary businesses in BSD area of Indonesia especially in Tangerang Selatan region as a case study reference for future research development in similar contexts studies.

Pengaruh Kualitas Cita Rasa dan Store Atmosphere terhadap Minat Beli Ulang Konsumen pada Asmo Kopi Cinere Depok

Iis Noviyanti — 2026-06-01

This study is motivated by the increasing competition in the coffee shop industry, where maintaining customer loyalty through repeat purchase intention has become essential. Factors such as taste quality and store atmosphere are considered key determinants influencing consumer satisfaction and behavior. Therefore, this research aims to examine the effect of taste quality and store atmosphere on consumers’ repurchase intention at Asmo Kopi Cinere, Depok. This study employs a quantitative approach with an associative research method. The sample consists of 96 respondents selected using a simple random sampling technique. Data were collected through the distribution of Likert-scale questionnaires. The data were processed using SPSS version 29 and analyzed using multiple linear regression to determine the relationship between variables. The results indicate that both taste quality and store atmosphere have a positive and significant effect on repurchase intention, both partially and simultaneously. Taste quality emerges as the dominant factor influencing consumer decisions, while store atmosphere also contributes meaningfully by enhancing customer comfort and experience. These findings suggest that improving product quality and creating a pleasant store environment can effectively increase customer loyalty and encourage repeat purchases.

Business Plan Deodorant Tawasura melalui Pendekatan Business Model Canvas

Nia Desliana — 2026-06-01

Tawasura is an innovative natural deodorant stick made from alum, developed as a solution to the high public demand for safe, natural, and environmentally friendly body care products. This study aims to analyze the business model and development strategy of Tawasura using the Business Model Canvas (BMC) and SWOT analysis. The method used is a case study with data collection through observation, interviews, and document analysis. The results show that Tawasura has added value in terms of safety, sustainability, and natural ingredients. BMC analysis identified nine key business elements, while SWOT analysis indicated a progressive business position with an aggressive growth strategy. Development recommendations include enhancing digital marketing channels, product diversification, and human resource optimization.

Pengaruh Kualitas Pelayanan dan Harga terhadap Kepuasan Pelanggan pada Bengkel Mobil Mandiri Service Kepanjen Malang

Vicky Nur Alvi Yunita — 2026-06-01

This study is based on the increasing level of competition in the automotive service industry, which requires service providers to continuously improve service quality and determine appropriate pricing strategies in order to maintain customer satisfaction. The objective of this research is to analyze the effect of service quality and price on customer satisfaction at Mandiri Service Car Workshop in Kepanjen, Malang. This research uses a quantitative approach with an associative research method. The population consists of 300 customers who have conducted car repairs at the workshop. Based on the Slovin formula, a sample of 75 respondents was obtained and selected using simple random sampling. Data were collected through the distribution of structured questionnaires using a Likert scale. The data were then processed using SPSS version 25 and analyzed using multiple linear regression. The results indicate that service quality and price simultaneously have a significant effect on customer satisfaction. Partially, service quality has a positive and significant influence on customer satisfaction, and price also has a positive and significant effect. These findings imply that improving service quality and setting appropriate prices are important factors in increasing customer satisfaction.

Pengaruh Pelayanan dan Lokasi terhadap Pengambilan Keputusan dalam Menabung pada PT BPRS Bumi Rinjani Kepanjen Kabupaten Malang

Luk Luk UI Umami — 2026-06-01

In the banking sector, especially Islamic rural banks, customer decisions are strongly affected by service experience and accessibility of location. This study examines the influence of service quality and location on customers' decision-making in saving at PT BPRS Bumi Rinjani Kepanjen, Malang Regency. Quantitative associative research was applied. The population consisted of 300 active customers. Using Slovin formula, a sample of 75 respondents was obtained through accidental sampling. Data were collected using Likert-scale questionnaires. The data were processed using SPSS version 21 and analyzed with multiple linear regression. The results indicate that both service quality and location have a positive and significant effect on customers' decisions to save. Service quality plays a dominant role, while location also contributes to customer convenience. Simultaneously, both variables significantly influence saving decisions at PT BPRS Bumi Rinjani. This implies that improving service quality and strategic location can enhance customers' willingness to save at the institution, supporting better performance of Islamic rural banking services. Therefore, management should continuously improve service standards and choose strategic locations to increase customer trust and saving decisions in the future effectively.

Analisis Kepuasan Konsumen Produk Tahu Goreng Rajab Menggunakan Metode CSI dan IPA di Kecamatan Talang Kelapa Kabupaten Banyuasin

Fikri Apriansa — 2026-06-04

The competitiveness of food products requires continuous evaluation of consumer satisfaction to ensure product quality and market sustainability in local culinary businesses such as Rajab Fried Tofu in Talang Kelapa District, Banyuasin Regency. This study aims to analyze consumer satisfaction and identify important product attributes of Rajab Fried Tofu using CSI and IPA methods. A quantitative descriptive approach was applied using primary and secondary data collected through questionnaires from 60 respondents selected by cluster random sampling. Validity and reliability tests, Customer Satisfaction Index (CSI), and Importance Performance Analysis (IPA) were employed to evaluate overall satisfaction and attribute performance. The results show a CSI value of 0.862 indicating very high consumer satisfaction, while IPA identifies taste, aroma, texture, color, size, shelf life, and price as key attributes, with color, price, texture, size, and shelf life prioritized for improvement. This study provides recommendations for producers to prioritize improvement on attributes with high importance and lower performance in order to enhance customer satisfaction and strengthen product competitiveness in the local market. Furthermore, the combination of CSI and IPA is effective in providing a comprehensive evaluation of consumer satisfaction and strategic improvement priorities for food product development in Indonesian small and medium enterprises context.

Peran Perceived Value dalam Memediasi Pengaruh E-WOM terhadap Minat Beli Generasi Z Pengguna Shopee di Universitas Perjuangan Tasikmalaya Jawa Barat

Riki Aksan Aji Ashari — 2026-06-01

The rapid growth of e-commerce has intensified competition among online marketplaces, making it essential to understand the factors that influence consumers’ purchase intentions. Among Generation Z consumers, electronic word of mouth (e-WOM) has emerged as a prominent source of information that shapes perceptions and purchasing decisions. This study aims to examine the role of perceived value in mediating the relationship between e-WOM and purchase intention among Generation Z students who use Shopee at Universitas Perjuangan Tasikmalaya. This research employed a quantitative approach using a survey method. Data were collected through an online questionnaire distributed to 100 respondents selected through purposive sampling, all of whom had prior experience purchasing products on Shopee. Responses were measured using a five-point Likert scale and analyzed through multiple linear regression and path analysis using SPSS version 25. The findings indicate that e-WOM contributes to the formation of favorable value perceptions among consumers, which subsequently strengthens their intention to purchase products through Shopee. The mediating role of perceived value suggests that consumers are more likely to develop purchase intentions when online reviews and recommendations are perceived as providing meaningful benefits and reducing uncertainty in the purchasing process. These results highlight the importance of fostering credible and informative user-generated content as a strategic tool for enhancing consumer value perceptions and encouraging purchase intentions among Generation Z consumers in the digital marketplace.

Inovasi Pengendalian Internal melalui Matriks Pengendalian Transaksi pada Kantor Konsultan Pajak di Surabaya

Sabrina Aulia Istiqfarah — 2026-06-01

Increasing complexity in tax compliance and financial reporting within tax consulting practices raises the risk of errors and irregularities that may affect reporting accuracy and regulatory compliance. This study examines the implementation of a Transaction Control Matrix as an internal control innovation for preventing financial and tax reporting irregularities at a Tax Consultant Office (Kantor Konsultan Pajak/KKP) in Surabaya, Indonesia. Using a descriptive qualitative method with a single-case study approach, data were collected through in-depth interviews with five key informants, consisting of tax consultants, accounting staff, and personnel involved in the preparation and review of tax reports. Informants were selected purposively based on their direct involvement in transaction recording and tax reporting processes. In addition, direct observations were conducted over a three-month period to understand the operational implementation of the control mechanism. The findings indicate that the Transaction Control Matrix serves as an effective preventive control tool by systematically reconciling bank statements with supporting transaction documents, enabling early detection of discrepancies such as recording errors, unsupported transactions, and potential fictitious invoices. The matrix also improves the accuracy of Value Added Tax (VAT) reporting and enhances the efficiency of internal review and audit procedures. The novelty of this study lies in the design and contextual adaptation of a transaction-based control matrix integrated into daily operational workflows of a tax consulting firm, addressing gaps in practical internal control implementation. This study provides empirical insight into strengthening internal control systems and improving service quality in tax consulting organizations.

Pengaruh Dukungan Organisasi terhadap Motivasi Dosen serta Implikasinya terhadap Keputusan Melanjutkan Studi Doktoral (S3): Studi pada Dosen Universitas Pamulang

Wahyudi Wahyudi — 2026-06-01

ABSTRACT

Organizational support plays a crucial role in fostering lecturers’ motivation and encouraging their professional development, including the decision to pursue doctoral studies. In higher education institutions, supportive organizational policies, resources, and recognition can enhance lecturers’ commitment to academic advancement. This study aims to examine the effect of organizational support on lecturers’ motivation and its implications for the decision to pursue doctoral (Ph.D.) studies at Universitas Pamulang. This research employed a quantitative approach using a survey method. The respondents consisted of 69 lecturers who had completed doctoral (Ph.D.) education, selected through simple random sampling. Research data were collected using a Likert-scale questionnaire and analyzed using SPSS version 29. Path analysis was applied to examine the direct and indirect relationships among the variables. The results indicate that organizational support has a positive and significant effect on lecturers’ motivation. Furthermore, lecturers’ motivation significantly influences the decision to pursue doctoral studies. Organizational support also demonstrates an indirect effect on the decision to continue doctoral education through lecturers’ motivation. These findings suggest that stronger organizational support can enhance lecturers’ motivation and increase their willingness to pursue higher academic qualifications. Therefore, universities are encouraged to strengthen support systems, including academic, financial, and career-development programs, to promote continuous educational advancement among lecturers.