The utilization of electronic money instruments as a means of payment has shown a significant upward trend in recent years. Nevertheless, this increase has not been accompanied by corresponding growth in Indonesia’s economy, which has remained relatively stagnant and sluggish. Read More …
Category: ISIR Journal of Business and Management Studies (ISIRJBMS)
ISIRJBMS Vol – 2 Issue – 5 (September – October 2025)
The Use of Digital Payment Instruments in The Context of Financial Digitalization for Indonesia’s Economic Growth in 2021-2024 PP: 01-07 DOI:10.5281/zenodo.17115139 ARYA FEBRIANSYAH1, TRI WAHYU REJEKININGSIH2 ISIR Journal of Business and Management Studies (ISIRJBMS) 2(5) September – October 2025 Read More …
Indicators of the Iraqi economy between the abundance of fossil energy and the potential of alternative energy (An analytical study)
Iraq has enormous potential in the field of renewable energy, and the process of transition to renewable energies is still in its early stages in Iraq. The Iraqi electricity sector has struggled to exploit its renewable resources appropriately, and the Read More …
Does sectoral Foreign direct investment improve subjective wellbeing: An empirical investigation in developing countries
This paper aimed at determining the contribution of sectoral FDI on subjective wellbeing of developing countries. Considering a sample of 37 developing countries, studied from 2006 -2019. Result obtained using the ordinary least square and fractional logistic estimation technic reveal Read More …
Improving Audit Quality: The Contribution of Auditor Experience, Time-Budget Pressure Management, and Competency Development
This study aims to analyze the influence of auditor experience, time budget pressure, and auditor competence on audit quality. The research is motivated by the increasing number of financial reporting fraud cases, which have raised public concerns regarding the integrity Read More …
The Art of Accounting: Driving Accuracy and Accountability in Business
This research aims to find out the influence of accounting understanding on the quality of financial reporting and to emphasize the importance of Accounting Understanding in preparing accurate and reliable financial reporting. This research utilizes a quantitative approach with primary Read More …
Enhancing Audit Quality: The Role of Auditor Competence and Technology Utilization
This study explores the impact of auditor competence and the use of technology on audit quality. High-quality audits play a crucial role in sustaining stakeholder confidence, ensuring the reliability of financial statements, and promoting effective corporate governance. Although auditing standards Read More …
THE INFLUENCE OF INTERNAL CONTROL AND HR COMPETENCE ON FINANCIAL REPORTING QUALITY THROUGH DIGITALIZATION
This study investigates the influence of internal control systems and human resource competence on the digitalization of financial reporting, and their subsequent impact on financial reporting quality within the banking sector. The research was driven by observed weaknesses in the Read More …
