Vol.7, No.1 (2026): June 2026

This issue has been available online since 2nd June 2026 for the regular issue of June 2026. All articles in this issue (15 original research articles) were authored/co-authored by 46 authors from 16 affiliations and 3 countries (Indonesia, Vietnam, and China)

DOI: https://doi.org/10.37631/ebisma.v7i1

Published: 2026-06-02

Articles

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

Umi Wahidah (Universitas Sarjanawiyata Tamansiswa, Indonesia)
Didik Subiyanto (Universitas Sarjanawiyata Tamansiswa , Indonesia)
Sri Ayem (Universitas Sarjanawiyata Tamansiswa, Indonesia)
Nguyen Tan Huynh (Industrial University of Ho Chi Minh City, Viet Nam)
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1-18
DOI : 10.37631/ebisma.v7i1.2141

PDF downloads: 1

Abstract View : 5
Pengaruh kepercayaan, layanan, dan kepuasan nasabah terhadap loyalitas nasabah dalam menggunakan layanan sistem digital

Muhammad Reno Hartono (Magister Manajemen, Universitas Sangga Buana YPKP, Indonesia, Indonesia)
Kosasih (Magister Manajemen, Universitas Sangga Buana YPKP, Indonesia, Indonesia)
Y. Ony Djogo (Magister Manajemen, Universitas Sangga Buana YPKP, Indonesia, Indonesia)
Farida Yuliaty (Magister Manajemen, Universitas Sangga Buana YPKP, Indonesia, Indonesia)
Fitriana (Magister Manajemen, Universitas Sangga Buana YPKP, Indonesia, Indonesia)
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19-31
DOI : 10.37631/ebisma.v7i1.2305

PDF downloads: 1

Abstract View : 1
Hybrid work as a determinant of employee job satisfaction through work-life balance in Dompet Dhuafa

Iqbal (Sekolah Tinggi Ilmu Manajemen Budi Bakti, Indonesia)
Indri Guslina (Sekolah Tinggi Ilmu Manajemen Budi Bakti, Indonesia)
Asep Hendriana (Sekolah Tinggi Ilmu Manajemen Budi Bakti, Indonesia)
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32-45
DOI : 10.37631/ebisma.v7i1.2313

PDF downloads: 1

Abstract View : 2
The effect of work-life balance, environment, and workload on nurse performance at Ken Saras Hospital

Maret Hari Suminarsih (Universitas Darul Ulum Islamic Centre Sudirman, Indonesia)
Pitaloka Dharma Ayu (Universitas Darul Ulum Islamic Centre Sudirman, Indonesia)
Muhammad Arif Rakhman (Universitas Darul Ulum Islamic Centre Sudirman, Indonesia)
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46-58
DOI : 10.37631/ebisma.v7i1.2319

PDF downloads: 1

Abstract View : 4
Peran pendidikan keagamaan dalam membentuk modal manusia masyarakat Muslim di Patani

Murnee Masae (UIN Syarif Hidayatullah, Indonesia)
Nurochim (UIN Syarif Hidayatullah, Indonesia)
Sita Ratnaningsih (UIN Syarif Hidayatullah, Indonesia)
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59-77
DOI : 10.37631/ebisma.v7i1.2321

PDF downloads: 1

Abstract View : 2
Determinan resiliensi UKM dari perspektif manajemen teknologi: sebuah systematic literature review

Natalia Magdalena Rafu Mamulak (Institut Teknologi Sepuluh Nopember, Indonesia)
Erma Suryani (Institut Teknologi Sepuluh Nopember, Indonesia)
Jerry Dwi Trijoyo Purnomo (Institut Teknologi Sepuluh Nopember, Indonesia)
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78-96
DOI : 10.37631/ebisma.v7i1.2322

PDF downloads: 1

Abstract View : 0
Entrepreneurial mindset: a systematic literature review and empirical study of MSMEs in the special region of Yogyakarta

Utami Tunjung Sari (Universitas Widya Mataram, Indonesia)
Bhenu Artha (Universitas Widya Mataram, Indonesia)
Bahri (Universitas Widya Mataram, Indonesia)
Niken Permata Sari (Universitas Widya Mataram, Indonesia)
Asha Mussa Mallya (Beijing Normal University, China)
Cynta Alya Dinka (Universitas Widya Mataram, Indonesia)
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97-115
DOI : 10.37631/ebisma.v7i1.2324

PDF downloads: 1

Abstract View : 4
Analisis faktor resistensi karyawan terhadap penggunaan HRIS menggunakan innovation resistance theory

Ketut Ayu Anggi Pradnyaswari (Universitas Paramadina, Indonesia)
Adrian Wijanarko (Universitas Paramadina, Indonesia)
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116-136
DOI : 10.37631/ebisma.v7i1.2325

PDF downloads: 1

Abstract View : 4
Determinants of whistleblowing intentions in accounting students: the moderating roles of religiosity and locus of control

Anna Aletheia (Universitas Pembangunan Nasional Veteran Jawa Timur, Indonesia)
Endah Susilowati (Universitas Pembangunan Nasional Veteran Jawa Timur, Indonesia)
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137-151
DOI : 10.37631/ebisma.v7i1.2327

PDF downloads: 1

Abstract View : 2
Studi komparatif engagement rate konten kecantikan berdasarkan tier influencer TikTok: nano, micro, macro, mega

Revalina Renata (Universitas Negeri Surabaya, Indonesia)
Ratih Amelia (Universitas Negeri Surabaya, Indonesia)
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152-168
DOI : 10.37631/ebisma.v7i1.2329

PDF downloads: 1

Abstract View : 4
Financial empowerment, digital financial literacy, and family support in transforming migrant remittances into productive business capital

Asep Hendriana (Sekolah Tinggi Ilmu Manajemen Budi Bakti, Indonesia)
Indri Guslina (Sekolah Tinggi Ilmu Manajemen Budi Bakti, Indonesia)
Iqbal (Sekolah Tinggi Ilmu Manajemen Budi Bakti, Indonesia)
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169-185
DOI : 10.37631/ebisma.v7i1.2334

PDF downloads: 1

Abstract View : 2
Peran kepercayaan dalam memediasi dampak konten afiliasi TikTok terhadap niat membeli secara digital

Marsa Azrani (Universitas Negeri Surabaya, Indonesia)
Ratih Amelia (Universitas Negeri Surabaya, Indonesia)
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186-203
DOI : 10.37631/ebisma.v7i1.2335

PDF downloads: 1

Abstract View : 2
Aura framing and fan behavioral intentions: a quantitative case study of Harra’s digital branding strategy

Ahmad Budi Sulistioyuwono (Universitas Komputer Indonesia, Indonesia)
Mulyadi Muchtiar (Universitas Komputer Indonesia, Indonesia)
Erlangga Rahmini (Universitas Komputer Indonesia, Indonesia)
Herman S Soegoto (Universitas Komputer Indonesia, Indonesia)
Agus Riyanto (Universitas Komputer Indonesia, Indonesia)
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204-223
DOI : 10.37631/ebisma.v7i1.2348

PDF downloads: 1

Abstract View : 1
Determinants of SMEs' access to finance: firm characteristics, financial delinquency, and fintech adoption

Halimatul Fitriyah (Universitas Islam Negeri Maulana Malik Ibrahim Malang, Indonesia)
Muhammad Nanang Choiruddin (Universitas Islam Negeri Maulana Malik Ibrahim Malang, Indonesia)
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224-242
DOI : 10.37631/ebisma.v7i1.2354

PDF downloads: 1

Abstract View : 2
Pengaruh Muslim-friendly service design dan memorable experience terhadap loyalitas wisatawan melalui community engagement

Natasya Putri Syahira (Telkom University, Indonesia)
Bethani Suryawardani (Telkom University, Indonesia)
Alma Syifa (Telkom University, Indonesia)
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243-255
DOI : 10.37631/ebisma.v7i1.2363

PDF downloads: 1

Abstract View : 3

Vol.7, No.1 (2026): June 2026

Articles

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

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

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

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

Peran pendidikan keagamaan dalam membentuk modal manusia masyarakat Muslim di Patani

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

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

Analisis faktor resistensi karyawan terhadap penggunaan HRIS menggunakan innovation resistance theory

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

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

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

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

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

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

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

CAHYA

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