Abstract:Digital transformation is the process of bringing technology into the work of organisations. The main goal is to make things work better, be more open and make decisions. Internal audits are important to make sure organisations…
sations are running smoothly and safely. This means audits need to be able to watch over control and manage risks properly. This is very important for organisations to achieve their goals. Stopping fraud is about finding and preventing actions that can hurt the organisation. This research is trying to figure out how digital transformation affects audits and stopping fraud. The researchers used a method called a 'systematic literature review'. This research is about describing things in detail. They got their information from international journals. They used Google Scholar, Scopus and Sinta to find articles from 2022 to 2025. What they found out is that technology like intelligence looking at data, blockchain, robotic process automation and electronic auditing can make internal audits better. These technologies can also make things more transparent. Help stop fraud. However, digital transformation is not easy to do. There are some problems, like auditors not being good enough with technology risks to cybersecurity and organisations not being ready. Digital transformation and internal audits are. Digital transformation can affect fraud prevention. Digital transformation is important for organisations. It can help with internal audits and fraud prevention.
Abstract:The Indonesian telecommunication industry is currently experiencing saturation in the Business-to-Consumer (B2C) market segment, prompting PT Telkom Indonesia (Persero) Tbk to aggressively execute business transformation…
by shifting toward a Business-to-Business (B2B) Digital model to maintain relevance amidst increasingly competitive and dynamic global business competition. This shifting phenomenon demands comprehensive internal readiness, particularly regarding resource orchestration and marketing ambidexterity maturity to balance traditional connectivity business with the exploration of high-value digital service innovation. This research employs a quantitative methodology with descriptive and causal approaches to dissect and objectively measure the level of organizational readiness in facing such market disruptions. Primary data collection was conducted with 385 respondents consisting of employees and strategic stakeholders involved in the transformation process at PT Telkom Indonesia using a nonprobability sampling technique with a purposive sampling method. All collected data were subsequently processed and tested using the SmartPLS version 4 analysis tool to ensure accuracy in modeling the complex relationships between the variables. The data analysis techniques utilized include descriptive statistics to provide a general overview of the data and variance-based Structural Equation Modeling (PLS-SEM) to test the significance of relationships between latent variables within the research model. The research findings project that corporate strategy significantly and positively influences business transformation success and B2B Digital model development, while simultaneously providing a strong direct impact on strengthening the company's competitiveness at the global level. The analysis results also indicate that internal transformation effectiveness and the implementation of B2B digital solutions are primary determinants capable of substantially enhancing the company's ability to compete across borders in the digital platform era. Furthermore, the mediating roles of business transformation and B2B Digital model variables have proven to be crucial in reinforcing the link between corporate strategic orientation and the achievement of sustainable international competitive advantage. Overall, this study provides an empirical foundation regarding the importance of precise resource orchestration for Telkom Indonesia to realize its vision as a preferred digital telco capable of winning competition in international markets.
Abstract:The changing characteristics of children’s learning in the digital era have created a need for learning environments that are more interactive, visual, and experience-based. Conventional learning is increasingly considered…
ered less effective in maintaining children’s engagement due to limited opportunities for exploration and direct interaction during the learning process. In response to this condition, the concept of edutechment has emerged as an approach that integrates educational and entertainment elements to create more enjoyable and meaningful learning experiences. This study aims to analyze the implementation of edutechment at Taman Pintar Yogyakarta as a nonformal educational tourism space. This study employed a qualitative approach using a descriptive observational research design. Data were collected through direct observation, semi-structured interviews, documentation, and field notes involving child visitors, guides, and employees of Taman Pintar. The data were analyzed descriptively through the stages of data reduction, data presentation, and conclusion drawing. The findings revealed that Taman Pintar Yogyakarta has implemented the concept of edutechment through the integration of technology, multimedia, simulations, and educational play activities within various interactive attractions. Children were actively involved in exploration, experimentation, and direct interaction with learning media, creating more concrete and enjoyable learning experiences. However, the study also found that some children tended to focus more on entertainment aspects than on understanding educational concepts. Therefore, stronger facilitation and reflective learning strategies are needed to optimize the implementation of edutechment.
Abstract:Children’s oral language development is a fundamental component of early literacy, classroom participation, social communication, and later academic achievement. The growing use of digital technologies in early childhood…
od and primary education has created new opportunities for supporting children’s speaking, listening, vocabulary development, storytelling, expressive language, and communicative confidence. However, the pedagogical contribution of digital technologies remains dependent on how teachers design, mediate, assess, and respond to children’s language learning. This article presents a conceptual narrative literature review that maps, integrates, and critically describes theoretical perspectives and empirical findings on the use of digital technologies in children’s oral language learning. The review draws on selected Scopus-indexed studies and relevant theoretical literature on sociocultural theory, scaffolding, pedagogical content knowledge, TPACK, digital play, professional vision, and formative assessment. The analysis identifies four major themes: digital technologies as mediational tools, teacher practices in digitally mediated oral language instruction, pedagogical and institutional challenges, and instructional responses for meaningful digital integration. The findings suggest that digital technologies such as video-recorded performance, SMART boards, e-storybooks, digital drama, robotics-based storytelling, language screening applications, and virtual interactions can support oral language development when embedded in active, dialogic, and teacher-mediated pedagogy. The review concludes that a pedagogy-first approach is needed to ensure that digital technologies are used not as isolated tools, but as resources for scaffolding, dialogue, play, feedback, formative assessment, and children’s active language participation.
Abstract:This study aims to determine the effect of auditor experience and self-efficacy on auditor performance at the Bone Bolango Regency Inspectorate. This study used a quantitative approach with a causal associative method. Data…
ata were collected by distributing questionnaires to 38 respondents selected using a census sampling technique (total sampling). Data analysis techniques included classical assumption tests, multiple linear regression analysis, and hypothesis testing (t-tests and F-tests) using Statistical Package for the Social Sciences (SPSS) version 26 software. The results indicate that, partially, auditor experience has no significant effect on auditor performance, while self-efficacy has a positive and significant effect on auditor performance. Simultaneously, auditor experience and self-efficacy have a significant effect on auditor performance. The coefficient of determination indicates that 73.1% of the variation in auditor performance can be explained by auditor experience and self-efficacy, while the remaining 26.9% is influenced by factors outside the research model.
Abstract:The rapid advancement of digital technology has fundamentally reshaped consumer behavior globally, with social media becoming the primary channel for product information seeking. Approximately 51% of Indonesians rely on…
user reviews before purchasing, and 62% have bought products under the direct influence of Social Media Influencers (SMIs). Despite this, the psychological mechanisms linking influencer characteristics to purchase intention remain fragmented across sectors and platforms. This systematic literature review synthesizes nineteen empirical studies published between 2020 and 2025, spanning beauty, fashion, gadget, and sustainable product sectors across multiple countries, to examine how Source Credibility (attractiveness, trustworthiness, expertise) and Parasocial Interaction (PSI) jointly shape consumer purchase intentions. Three core findings emerge: (1) trustworthiness is the sole credibility dimension that is universally and consistently significant across all contexts, fundamentally challenging assumptions about the equal contribution of the three credibility dimensions; (2) PSI operates not as a single mediator but as a multi-pathway psychological bridge through hedonic value, brand attitude, vicarious experience, and social-personal value whose specific active pathway is contingent on platform, product type, and cultural context; and (3) generational and cultural moderators systematically shape which credibility dimension most powerfully drives PSI. A Proposed Integrative Conceptual Framework and a synthetic cross-study comparison matrix (Table 2) consolidate these findings. Results offer strategic implications for influencer marketing practice and identify priority directions for future research.
Abstract:This study investigated the impact of technology-enhanced Word Wall media on students’ writing skills in an EFL context. The research aimed to determine whether the use of Word Wall as an ICT-integrated learning media could…
could significantly improve students’ writing performance, especially in writing descriptive text. The study employed a pre-experimental design with one group pre-test and post-test. The sample consisted of 20 eleventh-grade students selected from SMA Negeri 8 Padangsidimpuan. The data were collected through writing composition tests and observation during the learning process. The results showed that the students’ writing performance improved after being taught through Word Wall media. The mean score of the pre-test was lower than the post-test mean score, indicating a positive effect of the treatment. The hypothesis test also showed that the use of Word Wall media had a significant impact on students’ writing skills. It can be concluded that technology-enhanced Word Wall media is effective in supporting students’ writing development and creating more interactive and engaging EFL learning.
Abstract:This study aims to analyze human resource management strategies in facing digital transformation at the Indonesian Institute of Education and Professional Development. Digital transformation presents a challenge for organizations…
nizations in improving service quality, work effectiveness, and human resource capabilities in adapting to technological developments. Therefore, appropriate human resource management is necessary for organizations to adapt to changes in digital-based work systems. This study used a qualitative research method with a descriptive approach. The results show that human resource management strategies in facing digital transformation are implemented through training and development of employee digital competencies, work mentoring, strengthening leadership, and implementing technology-based work systems. Digital transformation has a positive impact on work effectiveness, accelerating administrative processes, facilitating communication, and improving the quality of organizational services. However, this study also found several obstacles, such as limited digital capabilities of some employees, differences in levels of technological understanding, and resistance to changing work culture from manual to digital systems.
Abstract:Digital transformation has fundamentally reshaped healthcare service delivery worldwide, particularly in tertiary hospitals that rely heavily on integrated digital systems such as Electronic Health Records (EHRs), telemedicine,…
dicine, clinical decision support systems, and data-driven healthcare technologies. Despite rapid technological advancement, limited empirical evidence explains how healthcare professionals’ digital competence contributes to healthcare service performance within the context of healthcare transformation in Saudi Arabia. Previous studies have primarily focused on technological adoption or technical outcomes, while the psychological and organizational mechanisms underlying digital healthcare performance remain underexplored. Drawing upon the Job Demands–Resources (JD-R) Theory and Resource-Based View (RBV), this study investigates the influence of Digital Health Competence (DHC) on Healthcare Service Performance (HSP), examining the mediating role of Work Engagement (WE) and the moderating role of Organizational Support (OS). This study employed a quantitative cross-sectional explanatory design using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Data were collected from 312 healthcare professionals at King Abdullah Medical City (KAMC), Saudi Arabia, selected through stratified random sampling. The study included physicians, nurses, pharmacists, and allied healthcare professionals actively utilizing digital healthcare systems in clinical practice. Measurement instruments were adapted from internationally validated scales, including the European Digital Competence Framework for Health Professionals, Utrecht Work Engagement Scale (UWES), and Perceived Organizational Support Scale. Data analysis included assessment of the measurement model, structural model evaluation, mediation analysis, moderation analysis, effect size (f²), predictive relevance (Q²), and model fit indices. The findings demonstrated that Digital Health Competence had a positive and significant effect on Healthcare Service Performance (β = 0.328, p < 0.001) and Work Engagement (β = 0.541, p < 0.001). Work Engagement significantly influenced Healthcare Service Performance (β = 0.462, p < 0.001) and partially mediated the relationship between Digital Health Competence and Healthcare Service Performance (β = 0.250, p < 0.001). In addition, Organizational Support significantly moderated the relationship between Digital Health Competence and Work Engagement (β = 0.217, p < 0.001). The structural model demonstrated substantial explanatory power (R² HSP = 0.683) and satisfactory predictive relevance. This study contributes theoretically by extending the application of JD-R Theory and RBV within the context of digital healthcare transformation in tertiary hospitals. The study proposes an integrated model demonstrating that digital competence functions not only as a technical capability but also as a strategic personal resource that enhances work engagement and healthcare service quality. Practically, the findings emphasize the importance of strengthening digital competency development, supportive organizational climates, and adaptive digital infrastructures to improve healthcare professionals’ performance and accelerate sustainable healthcare transformation in Saudi Arabia.
Abstract:Digital transformation in healthcare services has significantly changed how healthcare professionals deliver clinical care, particularly in technology-based tertiary hospitals. Digital Health Competence (DHC) has become…
a crucial factor determining service effectiveness, clinical decision quality, and operational efficiency in modern healthcare organizations. This study aims to analyze the influence of digital health competence on healthcare service performance at King Abdullah Medical City (KAMC), Saudi Arabia, with work engagement as a mediating variable and organizational support as a moderating factor. This study employed a quantitative cross-sectional design. The sample consisted of 312 healthcare professionals at KAMC selected through stratified random sampling. Data were collected using a Likert-scale questionnaire ranging from 1 to 5 and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings revealed that digital health competence had a positive and significant effect on healthcare service performance (β = 0.412; p < 0.001). Digital competence also significantly influenced work engagement (β = 0.528; p < 0.001), while work engagement mediated the relationship between digital competence and healthcare service performance (β = 0.216; p < 0.001). Furthermore, organizational support strengthened the relationship between digital competence and work engagement. These findings indicate that digital competence not only improves service efficiency and quality but also functions as a psychological resource that enhances healthcare professionals’ motivation and dedication. Practically, the study provides important implications for hospitals in improving healthcare professionals’ digital competence through continuous training, the development of user-friendly digital systems, and adaptive organizational support.