International research journal of management, IT and social sciences https://sloap.org/journals/index.php/irjmis <p style="text-align: justify;"><strong>IRJMIS&nbsp;</strong>is published in English and it is open to authors around the world regardless of the nationality. It is currently published three times a year, i.e. in&nbsp;<em>January, March, May, July, September,&nbsp;</em>and<em>&nbsp;November.</em></p> SLOAP en-US International research journal of management, IT and social sciences 2395-7492 <p>Articles published in the International Research Journal of Management, IT and Social sciences (<strong>IRJMIS</strong>) are available under Creative Commons Attribution Non-Commercial No Derivatives Licence (<a href="https://creativecommons.org/licenses/by-nc-nd/4.0/" target="_blank" rel="noopener">CC BY-NC-ND 4.0</a>). Authors retain copyright in their work and grant <strong>IRJMIS&nbsp;</strong>right of first publication under CC BY-NC-ND 4.0. Users have the right to read, download, copy, distribute, print, search, or link to the full texts of articles in this journal, and to use them for any other lawful purpose.</p> <p>Articles published in <strong>IRJMIS&nbsp;</strong>can be copied, communicated and shared in their published form for non-commercial purposes provided full attribution is given to the author and the journal. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (<em>e.g., post it to an institutional repository or publish it in a book</em>), with an acknowledgment of its initial publication in this journal.</p> <p>This copyright notice applies to articles published in <strong>IRJMIS&nbsp;</strong>volumes 7 onwards. Please read about the copyright notices for previous volumes under&nbsp;<a href="https://sloap.org/journals/index.php/irjmis/history">Journal History</a>.</p> The contribution of connectivism in learning by competencies to improve meaningful learning https://sloap.org/journals/index.php/irjmis/article/view/1002 <p style="text-align: justify;">Currently, technology influences the evolution of cultural, social, and educational changes is no exception, there is an evolution in the ways of learning and teaching, which has become a challenge, especially in social spheres where technology was unlikely to be used as an educational means since there was no access to it. That is why this article seeks to expose the role that connectivism has as a learning theory of the digital age and highlight its contribution in the formation of competences to achieve meaningful learning, based on the results obtained through a desk study. o Desk Research which allowed a critical and reflective review of previous research on the subject. Finding that technology plays a fundamental role in the integration of connectivism where students will discover knowledge using strategies and skills to act or apply solutions to simulated or real cases, discovering, transforming, creating, or applying competences.</p> Patricia Gabriela Chong Baque María Andrea Mendoza Cevallos Zambrano Barreiro Mariana Natasha María Magdalena Barahona Lino Copyright (c) 2020 International research journal of management, IT and social sciences http://creativecommons.org/licenses/by-nc-nd/4.0 2020-10-06 2020-10-06 7 6 1 8 10.21744/irjmis.v7n6.1002 Information technology duty, satisfaction and ais effectiveness moderate effect of benefits of informs technology on employee performance https://sloap.org/journals/index.php/irjmis/article/view/996 <p>The purpose of this study was to determine the effect of IT benefits on employee performance. The specific objective of this study was to determine the effect of moderation in IT-task suitability, satisfaction, and effectiveness of AIS on the effect of IT usefulness on employee performance. The study population and using a purposive sampling method to determine the research sample. Furthermore, primary data was collected using a modified questionnaire from previous researchers and tested the validity and reliability of the instrument. Then, the collected data is tabulated and analyzed using MRA analysis techniques, through the following stages: 1) classical assumption test for compliance with the Best Linear Unbiased Estimator (BLUE) requirements which include: normality test, heteroscedasticity test, and multicollinearity test, 2) model feasibility test (F test), 3) analysis of the coefficient of determination (Adj. R2), and 4) hypothesis testing (t-test). The results showed that the usefulness of IT had a significant positive effect on employee performance. IT-task suitability, AIS satisfaction, and AIS effectiveness reinforce the positive influence of AIS benefits on employee performance.</p> Ida Bagus Putra Astika AANB Dwirandra Copyright (c) 2020 International research journal of management, IT and social sciences http://creativecommons.org/licenses/by-nc-nd/4.0 2020-10-08 2020-10-08 7 6 9 20 10.21744/irjmis.v7n6.996 Time budget pressure on audit quality with audit structure, independence, and audit supervision as moderating variable https://sloap.org/journals/index.php/irjmis/article/view/997 <p>The audit quality of the public accounting firm / KAP was questioned as there were several cases of fraud, irregularity, and other unhealthy accounting practices that linked several public companies that had been audited and obtained an unqualified opinion / WTP. Empirical research shows that time budget pressure has an effect on audit quality but is not linear because moderating factors are suspected, including time budget pressure, audit structure, independence, and audit supervision. The purpose of this study was to determine the effect of time budget pressure on audit quality. The population of KAP auditors in Bali Province and the research sample was determined by purposive sampling method. The data collected were tabulated and analyzed using the Moderated Regression Analysis (MRA) technique through the following stages: classical assumption test, model feasibility test (F test), determination coefficient analysis (Ajd. R2), research hypothesis testing (t-test) for both partial and moderating effect. The results of the research show that time budget pressure has a negative effect but not statistically significant on audit quality. Furthermore, audit structure, independence, audit supervision attenuate the negative effects of time budget pressure on audit quality.</p> I Ketut Jati Herkulanus Bambang Suprasto Copyright (c) 2020 International research journal of management, IT and social sciences http://creativecommons.org/licenses/by-nc-nd/4.0 2020-10-08 2020-10-08 7 6 21 32 10.21744/irjmis.v7n6.997 Debiasing halo effect: auditor reputation and the role of auditing learning on financial statements user trust https://sloap.org/journals/index.php/irjmis/article/view/1006 <p>The purpose of this study was to examine the effect of auditor reputation (big four and non-big four) and auditing learning (with audit learning and without audit learning) on the trust of users of financial statements. Testing the influence of the auditor's reputation and learning will show a halo effect on users of financial statements. The research method used was an experiment. Participants were 102 students. Data analysis was performed with the two-way Anova test. The results showed a halo effect so that the auditor's reputation and audit learning affected the users of financial statements.</p> Radian Sri Rama Sutrisno T Erwin Saraswati Aulia Fuad Rahman Copyright (c) 2020 International research journal of management, IT and social sciences http://creativecommons.org/licenses/by-nc-nd/4.0 2020-10-09 2020-10-09 7 6 33 41 10.21744/irjmis.v7n6.1006 Moral reasoning, whistleblowing intention, and audit judgement moderate the effect of ethical sensitivity on internal audit quality https://sloap.org/journals/index.php/irjmis/article/view/1004 <p>Empirical research reveals the effect of ethical sensitivity on internal audit quality but it is not always linear because of the role of several contingency factors. The purpose of this study was to determine the effect of ethical sensitivity on internal audit quality. Meanwhile, the specific objective of this research is to determine the ability of contingency factors, such as: moral reasoning, whistleblowing intention, audit judgment moderates the effect of ethical sensitivity on the quality of internal audit. The study population was the internal auditor of PT Bank BUMN "X" Kanwil Bali-Nusra, then the research sample was determined using the saturated sample method. Furthermore, the collected data were tabulated and analyzed using the Moderated Regression Analysis (MRA) technique. The results of this study reveal that: (1) Ethical sensitivity has a positive and significant effect on internal audit quality. (2) Moral reasoning strengthens the positive effect of ethical sensitivity on internal audit quality. (3) Whistleblowing intention strengthens the positive effect of ethical sensitivity on internal audit quality. (4) Audit judgment strengthens the positive effect of ethical sensitivity on internal audit quality.</p> I Dewa Nyoman Badera I Ketut Jati Copyright (c) 2020 International research journal of management, IT and social sciences http://creativecommons.org/licenses/by-nc-nd/4.0 2020-10-09 2020-10-09 7 6 42 53 10.21744/irjmis.v7n6.1004 Types of personality, audit structure and transformational leadership styles moderate the effect of organizational commitments on auditor performance https://sloap.org/journals/index.php/irjmis/article/view/1005 <p>The studies population in this study were auditors of the public accounting firm / KAP in the Province of Bali, then the research sample was determined using a purposive sampling method. Furthermore, primary data were collected in the form of respondents' perceptions using a modified questionnaire from previous researchers and tested for compliance with the instrument's validity and reliability test requirements. Then, the collected data were tabulated and analyzed using the Moderated Regression Analysis (MRA) technique through the following stages: classical assumption test, model feasibility test (F test), determination coefficient analysis (Ajd. R2), research hypothesis testing (t-test) is good for its partial and moderate influence. The results of the study found that organizational commitment improves auditor performance. Personality type is not able to strengthen the positive effect of organizational commitment on auditor performance. Audit structure and transformational leadership style reinforce the positive effect of organizational commitment on auditor performance.</p> I Dewa Gde Dharma Suputra Ni Luh Sari Widhiyani Copyright (c) 2020 International research journal of management, IT and social sciences http://creativecommons.org/licenses/by-nc-nd/4.0 2020-10-09 2020-10-09 7 6 54 65 10.21744/irjmis.v7n6.1005 The science in Islamic perspective https://sloap.org/journals/index.php/irjmis/article/view/1010 <p>This study aimed to discuss the importance of science and the Islamic perspective's position controller. The data collection of this research was carried out using the library method. Therefore, it is included in library research, preceded by collecting printed and electronic references, sourced from books and articles relating to the meaning, scope, and position of knowledge. We continued to review and explore the connections. The results explain the importance of science from the perspective of Islamic studies, namely that it cannot be separated between human life and progress/civilization. In this context, science and technology are among the branches of knowledge that provide great benefits and benefits to human survival in this world and the hereafter. Islam has glorified people who master science. Even since the Prophet Muhammad was sent to become a prophet, he always exemplified and reminded him to strive for it because he expected Allah SWT's pleased.</p> Muslimah Muslimah Hamdanah Hamdanah Nina Nina Copyright (c) 2020 International research journal of management, IT and social sciences http://creativecommons.org/licenses/by-nc-nd/4.0 2020-10-16 2020-10-16 7 6 66 71 10.21744/irjmis.v7n6.1010 Strong state and weak minority in post-civil war Sri Lanka: A study based on state-in-society approach https://sloap.org/journals/index.php/irjmis/article/view/1013 <p>This study aims to analyze the strong state of Sri Lanka that emerged after the civil war during the regime of Mahinda Rajapaksa. The Liberation Tigers of Tamil Eelam (LTTE) was the leading Tamil militant social force, which was waging war against the government to form a separate state in the northern and eastern regions of Sri Lanka. The government ended both the separatist struggle of the LTTE and the civil war in May 2009 by winning a major military victory. This study is a qualitative analysis based on text analysis and field interviews, supplemented with limited observations. The study reveals that the state introduced enhanced security measures to avoid possible LTTE regrouping and re-commencement of violence in the country. The state also attempted to fragment minority parties to weaken the state reconstitution process through penetration and regulation of the social order.</p> Mohamed Anifa Mohamed Fowsar Mansoor Mohamed Fazil Copyright (c) 2020 International research journal of management, IT and social sciences http://creativecommons.org/licenses/by-nc-nd/4.0 2020-10-21 2020-10-21 7 6 72 78 10.21744/irjmis.v7n6.1013 Sharing economy on election campaign through social media https://sloap.org/journals/index.php/irjmis/article/view/1012 <p>Simultaneous regional head elections in 2020 are a democratic party held during the Covid19 pandemic. There are social restrictions and community mobility and in the context of preventing the spread of the virus, social media has become the main choice for election participants in campaigning. The sharing economy is the reference in this article, based on the prevailing view in society that elections are more closely watched from the political aspect. The era of disruption has penetrated various fields including politics, democracy, especially in the administration of elections. The problem in this article describes the practice of sharing the economy of the election campaign through social media. The goal to be achieved is to contribute to thoughts and to provide awareness that campaigns on social media are not merely political activities. But economic activity with a collaborative economic concept. The discussion of this article covers the six districts in Bali that are participating in the general election simultaneously in 2020. The results of the discussion show that the practice of sharing economy in the election campaign through social media is carried out through the selection of the social media platform that will be used to carry out the campaign.</p> Ni Wayan Widhiasthini Copyright (c) 2020 International research journal of management, IT and social sciences http://creativecommons.org/licenses/by-nc-nd/4.0 2020-10-21 2020-10-21 7 6 79 85 10.21744/irjmis.v7n6.1012 Effect of investment, GRDP percapita, and original local government revenue on regional financial independence through capital expenditure as intervening variables https://sloap.org/journals/index.php/irjmis/article/view/1016 <p>This study aims to see the significance of investment, GDRP per capita, Original Local Government Revenue on regional finance independence. This population in this study were districts/cities in Bali Province from 2014 to 2018. This study used a sample with the census method. The data analysis technique used is path analysis. This results showed that investment has a positive and insignificant effect on capital expenditure and has a positive and significant effect on regional finance independence, GRDP per capita has a significant negative effect on capital expenditure and has a significant positive effect on regional financial independence, Original Local Government Revenue (PAD) has a significant positive effect on regional financial independence while the positive and insignificant effect of capital expenditure on regional financial independence.</p> Diana Yusiawati A.A.I.N. Marhaeni Copyright (c) 2020 International research journal of management, IT and social sciences http://creativecommons.org/licenses/by-nc-nd/4.0 2020-10-22 2020-10-22 7 6 10.21744/irjmis.v7n6.1016