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Author

Abdulloh Mubarok

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Open access Aug 2026

Integrating the Technology Acceptance Model and Trust in Technology: Determinants of Continuance Intention to Use QRIS among Generation Z through User Satisfaction (Evidence from Tegal City, Indonesia)

his study examines the influence of perceived usefulness, perceived ease of use, and trust in digital technology on continuance intention to use QRIS, with user satisfaction as an intervening variable among Generation Z. Data collected from 350 respondents aged 17–28 who had used QRIS twice in the past three months, an...

Kevin Indriawan, Ahmad Hanfan, Abdulloh Mubarok · 0 citations
Open access Aug 2026

Governance as a Mediating Factor: Determinants of the Quality of Regional Government Financial Reports from the Perspective of Systems and Human Resource Quality

This study analyzes the effects of the internal control system, accounting system, and human resource quality on the financial statement quality of the Brebes Regency Government, with good corporate governance (GCG) as mediator. Data from 200 civil servants across 50 regional agencies, selected by purposive sampling, w...

Nuraini Pujiastuti, Dewi Indriasih, Abdulloh Mubarok · 0 citations
Conference Open access Aug 2026

THE EFFECT OF EARNINGS MANAGEMENT, AUDIT QUALITY, AND AUDIT COMMITTEE EFFECTIVENESS ON KEY AUDIT MATTERS WITH CORPORATE COMPLEXITY AS A MODERATING VARIABLE

Key Audit Matters (KAM) have become an important component of auditor reporting by providing additional information regarding issues considered most significant during the audit process. This study examines the effects of earnings management, audit quality, and audit committee effectiveness on KAM disclosure and evalua...

Aslih Auladhana, D. Rahmatika, Abdulloh Mubarok et al. · 0 citations
Open access Jul 2026

Digital Governance, DDDM, and SIKD: Drivers of Local Government Performance

Transparency positively affects performance and mediates the effects of DDDM and SIKD utilization, but not of digital governance capability, supporting evidence-based bureaucratic reform.

Istiyani Ratna Dewi, Dien Noviany Rahmatika Sari, Abdulloh Mubarok Sari · 0 citations

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