Widya Dharma Journal of Business - WIJoB

Artificial Intelligence dalam Fraud Detection dan Governance: A Systematic Literature Review

Tryas Chasbiandani — 2026-06-21

The development of digital technology has increased the complexity of fraud practices and encouraged organizations to strengthen fraud detection systems through the integration of governance mechanisms and Artificial Intelligence (AI). This study aims to systematically review the development of research related to Artificial Intelligence in fraud detection and governance. This research employs a Systematic Literature Review (SLR) approach using the PRISMA framework. The reviewed articles were obtained from reputable international journals published between 2021 and 2026 and analyzed based on research focus, methods, variables, findings, and future research opportunities. The results indicate that Artificial Intelligence improves the effectiveness, efficiency, and accuracy of fraud detection through anomaly detection, predictive analytics, and real-time monitoring systems. Governance mechanisms such as whistleblowing systems, internal control, competence, and organizational behavior also play important roles in supporting fraud prevention and detection. However, studies integrating AI, governance, behavioral factors, and ESG fraud detection remain limited, particularly in the higher education sector and developing countries. This study contributes by providing a comprehensive mapping of AI-based fraud detection research and proposing future research directions related to governance, sustainability, and digital fraud prevention.

THE EFFECT OF PRICE, PROMOTION AND SERVICE QUALITY ON PURCHASING DECISIONS AT ALFAMART JAMBI

JUNAIDI — 2026-06-21

This research is based on the rapid growth of many Indonesian retail industries in recent years. The aim of this study is to determine the influence of price, promotion, and service quality on consumer purchasing decisions at Alfamart Jambi. The study used a quantitative method with a survey approach involving 150 respondents. Data collection was conducted through the distribution of questionnaires to Alfamart Jambi consumers as research respondents. The data analysis technique used was multiple linear regression analysis with classical assumption tests. The results of the study indicate that partially, the price and promotion variables have a positive and significant effect on purchasing decisions, while service quality has no significant effect. However, simultaneously, the three independent variables of price, promotion, and service quality have a significant effect on purchasing decisions at Alfarmart Jambi. The coefficient of determination (R²) value of 0.792 indicates that 79.2% of the variation in purchasing decisions can be explained by this research model, while the remaining 20.8% is influenced by other factors outside this study. The research results show that competitive prices, attractive promotions, and good service quality can increase consumer purchasing decisions at Alfamart Jambi.

An Empirical Analysis of Factors Affecting Financial Well-Being among MSMEs in Yogyakarta

Regas Panji Pratomo — 2026-06-21

MSMEs still face issues of business sustainability, financial vulnerability, and low levels of financial well-being among business owners. This study aims to identify factors influencing the financial well-being of MSMEs in the Special Region of Yogyakarta, including financial literacy, financial traits, and financial behavior.

The sampling technique was purposive, with the criteria being active MSMEs that have been operating for at least two years. Data analysis was conducted using Structural Equation Modeling (SEM-PLS). The results indicate that financial behavior negatively influences financial well-being; financial literacy positively influences financial behavior and financial traits; and both financial literacy and financial traits negatively influence financial well-being.

Enhancing MSMEs Performance through Halal Compliance, Community Networks, and Social Media Optimization: Evidence from Depok, Sleman, Yogyakarta

Mei Maemunah — 2026-06-21

Micro, Small, and Medium Enterprises (MSMEs) constitute a vital backbone of the local economy in Sleman Regency, especially in the Depok Sub-district. Nevertheless, ensuring business sustainability remains a significant challenge, particularly in the face of intensifying market competition and the introduction of new regulations, such as the phased implementation of mandatory halal certification beginning in October 2024.

This research seeks to examine strategies for sustaining MSMEs by integrating three key elements: adherence to halal certification standards, strengthening solidarity within MSMEs forums, and leveraging social media as an effective marketing instrument. Employing a qualitative method with a case study design, the study focuses on capturing the lived experiences of MSMEs actors in Kapanewon Depok. Data collection will involve in-depth interviews, participant observation, and document analysis.

The findings are anticipated to shed light on the interaction dynamics among these three pillars and to generate practical recommendations for MSMEs practitioners, local authorities, and relevant stakeholders in formulating more impactful empowerment initiatives. Ultimately, the study aims to support the development of resilient and competitive MSMEs in the digital era.

THE INFLUENCE OF PRICE, ONLINE TRANSACTION SECURITY, AND PRODUCT QUALITY ON PURCHASING DECISIONS IN THE GROUP OF FACEBOOK FORUM JUAL BELI SURAKARTA CASUALS

Kim Budiwinarto — 2026-06-21

This research is a quantitative research. This study aims to determine the effect of price, online transaction security, and product quality on purchasing decisions in the Surakarta Casual Buy and Sell Forum Facebook group. This study uses primary data whose data collection is done by distributing questionnaires via Google Form. This study uses validity and reliability tests, classic assumptions tests, multiple linear regression analysis, and coefficient of determination analysis with the help of SPSS. The sample used in this study was 100. The results of the study obtained using the t-test and F-test show that price has a positive effect on purchasing decisions, online transaction security has a positive effect on purchasing decisions, and product quality has a positive effect on purchasing decisions and price, online transaction security, and product quality have a positive effect simultaneously on purchasing decisions. In the coefficient of determination test, the data results were 53.2%, which can be explained by price, online transaction security, and production quality, while the remaining 46.8% can be explained by the influence of other variables not studied by the author.

DETERMINANTS OF EMPLOYEE PERFORMANCE : EVIDENCE FROM A LOCAL GOVERNMENT INSTITUTION

Basilius Agung Tirta Buana — 2026-06-21

This study aims to determine the influence of work motivation, work environment, and work engagement on employee performance at the Lempuing Subdistrict Office in Ogan Komering Ilir Regency. This study employs a quantitative approach using a questionnaire-based data collection method. The sampling technique utilizes non-probability sampling via the saturation sampling method, thereby including all employees at the Lempuing Subdistrict Office in Ogan Komering Ilir Regency as the study sample. The collected data were analyzed using IBM SPSS Statistics version 25 to test the relationships and influences among the study variables. The results indicate that both work motivation and work engagement have positive and significant effects on employee performance, while the work environment does not have a significant effect on employee performance. Furthermore, work motivation, work environment, and work engagement simultaneously have a significant effect on employee performance at the Lempuing Subdistrict Office, Ogan Komering Ilir Regency. This study is expected to serve as a basis for the Lempuing Subdistrict Office in Ogan Komering Ilir Regency in formulating policies and strategies to improve employee performance, as well as to optimize the factors that influence employee performance.