The International Journal of Accounting and Business Society <p>The Accounting Department publishes the International Journal of Accounting and Business Society (IJABS), Faculty of Economics and Business, University of Brawijaya, Indonesia, which is a dissemination medium for research results from researchers and lecturers in management, accounting, international business, entrepreneurship, business economics, risk management, knowledge management, information systems, ethics, and sustainability science. IJABS is a journal issued in April, August, and December. Today, IJABS is indexed in DOI (Crossref), Academic Microsoft Search, Copernicus, J-Gate, (DRJI ) Directory of Research Journals Indexing, Google Scholar, EBSCOhost (under evaluation), DOAJ (under evaluation), Scopus (under evaluation), Neliti and SJIFactor.</p> <p>The editor receives manuscripts not offered for publication elsewhere and analyses on business published within the nation and abroad.</p> <p>E-ISSN <a title="E-ISSN" href="">2355-2905</a> P-ISSN <a title="P-ISSN" href="">1328-1992</a></p> en-US <p>The copyright of the received article shall be assigned to the journal as the publisher of the journal. The intended copyright includes the right to publish the article in various forms (including reprints). The journal maintains the publishing rights to the published articles.</p> <p> </p> (Editor In Chief Prof. Eko Ganis Sukoharsono, SE, MCom-Hons, CSRS, CSRA, PH.D) (Oki Wahyu Setiawan) Mon, 20 May 2024 07:51:38 +0000 OJS 60 A Model of Quality Assurance and Audit Quality Based on International Standards for Internal Auditing (A Case Study of a Hospital in Mosul, Iraq) <p><strong>Purpose </strong>— <em>This study aimed to address the concept of internal audit quality and how to enhance and improve the quality of internal audit units in hospitals by identifying and designing a proposed new model based on the International Auditing Standard 1300 to ensure quality assurance and improve transparency and accountability. </em></p> <p><strong>Design/methodology/approach </strong>— <em>This study aims to achieve these objectives. Qualitative methods and semi-structured interviews using an inductive approach were adopted to cover the theoretical aspect of research and the deductive approach to develop a new model for a quality assurance and transparency program in hospitals in Iraq Mosul City.</em></p> <p><strong>Findings </strong>—<em>The findings of this internal audit division do not cover all hospital activities. In addition, it is not possible to apply standardized audit programs to the various units. Rather, the type of activities carried out by these units should be considered, whether service, economic, commercial, or agricultural. Thus, many factors improve the quality of internal auditing related to work procedures in the unit. Among the most important recommendations is implementing a quality assurance and transparency program in these hospitals to raise the quality of internal auditing and carry out its activities efficiently and effectively.</em></p> <p><strong>Practical implications </strong>—<em>This proposal can serve as a guide for later use by those authorities as they evaluate and determine the strength of the internal audit of any establishment, company, or governmental institution. Therefore, hospitals must apply the paragraphs that are not included in the program, and there should be greater interest in the paragraphs that are applied in a weak way to reach real integration of the quality assurance and improvement program, which enhances the quality of internal auditing on all hospital activities.</em></p> <p><strong>Originality/value </strong>—<em>This paper describes a quality assurance and transparency program in these hospitals to improve internal audits and efficiency.</em></p> Maher A. Al-Shmam, Ali Malallah Alsendy, Hosam Alden Riyadh A.Alazeez Copyright (c) 2024 The International Journal of Accounting and Business Society Mon, 20 May 2024 00:00:00 +0000 Prophetic Tax Based On Kuntowijoyo's Thought <p><strong>Purpose </strong>—<em>.</em> This research aims to formulate a tax concept based on Kuntowijo's thought.</p> <p><strong>Design/methodology/approach </strong>—<em>.</em> This research is critical research using Kuntowijoyo's critical thinking, namely the prophetic mission of Islam; humanization, liberation, and transcendence based on Al Quran Surah Ali Imron verse 110</p> <p><strong>Findings </strong>— Humanization, liberation and transcendence do not yet exist in the modern tax concept. Taxes should be a sincere gift from the people to the State based on justice within the framework of faith in God Almighty and spent on the interests of the people from the weakest groups.</p> <p><strong>Practical implications </strong>—<strong> </strong>It is hoped that this article can be used as material for consideration for the government, especially the Directorate General of Taxes, to reformulate the concept of tax in Indonesia.</p> <p><strong>Originality/value </strong>—<strong> </strong>This article presents a tax concept that combines Religion with human thought.</p> Umaimah Umaimah, Iwan Triyuwono, Roekhudin *, Lilik Purwanti Copyright (c) 2024 The International Journal of Accounting and Business Society Mon, 20 May 2024 00:00:00 +0000 The Effect of Service Quality and System Quality on Online Registration Aplication on User Satisfaction with Usage Frequency as An Intervening Variable <p><strong>Purpose </strong>— This research aims to investigate the impact of system quality and service quality on user satisfaction, specifically examining the mediating role of usage frequency in an online registration information system for hospital queues.</p> <p><strong>Design/methodology/approach </strong>— This research used an analytic observational design with a cross-sectional approach. Data were collected from 96 patients attending a Private Hospital in Malang City from May to July 2022. The data were analyzed using multiple linear regression and path analysis, including the Sobel test and causal step.</p> <p><strong>Findings </strong>— The results of this research indicate that neither service quality (t-test statistic = -1.458, t-stat &lt; 1.96) nor system quality (t-test statistic = -0.448, t-stat &lt; 1.96) directly affected user satisfaction through usage frequency. This suggests that usage frequency does not mediate the relationship between service quality, system quality, and user satisfaction.</p> <p><strong>Practical implications </strong>— This research highlight the importance of service quality and system quality in online registration application services. Improving these aspects could enhance user satisfaction, even though usage frequency may not directly mediate this relationship.</p> <p><strong>Originality/value </strong>— This research contributes to the understanding of factors influencing user satisfaction in online registration systems for healthcare services. The findings suggest that service providers should focus on improving system quality and service quality to enhance user satisfaction, independent of usage frequency.</p> Erlan Anugrah Pratama, Eko Ganis Sukoharsono, Harun Al Rasyid Copyright (c) 2024 The International Journal of Accounting and Business Society Mon, 20 May 2024 00:00:00 +0000 Crowe's Fraud Pentagon Theory Review Of Fraudulent Financial Statements With Audit Committee Moderation <p><strong><em>Purpose </em></strong><em>—</em> <em>This study aims to analyze the Pentagon fraud theory in detecting fraud in financial statements with the audit committee as a moderating variable.</em></p> <p><strong><em>Design/methodology/approach </em></strong><em>—</em> <em>This study's population is manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The research sample is 198 consisting of 66 company annual reports for three years. The analysis technique used in this study is multiple linear regression and uses the MRA (Moderating Regression Analysis) method through IBM SPSS version 26 software.</em></p> <p><strong><em>Findings </em></strong><em>—</em> <em>The results showed that the variables of pressure and arrogance had an influence on fraud in financial statements, while the variables of opportunity, rationalization, and competence did not. Pressure and opportunity variables affect fraud in financial statements after being moderated by the audit committee variable, while the rationalization, competency, and arrogance variables have no effect.</em></p> <p><strong><em>Practical implications </em></strong><em>—</em> <em>Practical benefits for stakeholders as a source of information regarding factors that can be detected as a cause of fraud in financial statements. That is expected to avoid or minimize fraud and fraudulent financial statements, which can later develop and harm many parties, especially business people</em><em>.</em></p> <p><strong>Originality/value </strong>— The difference between this study and previous research lies in using variables, research objects, research periods, and measurements that previous researchers have not carried out.</p> <p><strong>Paper type </strong>—<strong> Research paper</strong></p> Wulan Retnowati, Sutrisno T, Erwin Saraswati, Wuryan Andayani Copyright (c) 2024 The International Journal of Accounting and Business Society Mon, 01 Apr 2024 00:00:00 +0000