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This study aims to explore personal and organizational factors in mitigating fraud intention through machiavellian personality, altruistic personality, religiousity, whistleblowing system, and accounting firm size. Companies will suffer greater losses if they cannot prevent fraudulent practices. The fraud hexagon theory is considered effective in detecting the possibility of fraud and the tendency of fraud motivated by personal and organizational factors. Therefore, the researchers examined several factors, including Machiavellian, altruism, religiosity, whistleblowing system and accounting firm size in mitigating fraud intention.

This study used a self-administered survey of accountants in Indonesia. The accountants were selected as the sample because the accounting profession has considerable potential in committing fraud. To avoid common method bias, the authors performed ex ante and ex post on the questionnaire. This research model was tested using structural equation modeling-partial least square.

The results revealed that personal factors in the form of Machiavellian, altruism and religiosity had a direct impact on decreasing fraud intention. In addition, whistleblowing system and accounting firm size were able to promote the effectiveness of fraud mitigation.

This study uses one profession, namely, accountants, so it requires further research to see the similarity of results in other professions.

The results contribute to managerial decision-making. Companies should include personal tests during employee recruitment because personal factors are the key to determining individual fraud behavior.

Combining personal factors and organizational factors can promote the success of the internal control system, so that individuals are encouraged to do ethical things.

This study combines personal and organizational factors in mitigating fraud, so as to know accurately which factors are most capable of mitigating fraud.

This study aims to determine the factors that influence the actual behavior of Islamic digital banking customers based on the users’ perspectives during the recovery from the COVID-19 pandemic crisis.

This study used a causal exploratory method with quantitative and qualitative approaches presented in two parts. The first study (Study 1) was empirical testing of the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) used WARP-partial least square by modifying the variables of customer trust and satisfaction. A. Hayes’s PROCESS procedures were applied to examine the moderating effects of age, gender and experience. The second study (Study 2) explored the obstacles and solutions to improve digital banking services. The survey was conducted on 897 Islamic bank customers throughout Indonesia.

The results showed that all the hypotheses about the direct effect of the modification of the UTAUT2 model were supported empirically except for the effect of price value and hedonic motivation on behavioral intention, and there was just one moderating effect in this study. The other results show that 35 factors became obstacles to using digital banking.

This study had limited qualitative data collection techniques that were less deep and comprehensive. This happened because respondents were given complete confidence to fill in the open questions without any follow-up to customer answers. For further research, an in-depth interview method can be added to crucial information from the customer and expert side to get in-depth and complementary data regarding constraints and solutions. This study only used a sample of customers of Islamic banks; further research is expected to use customers of Islamic banks and conventional banks to compare their preferences for digital banking.

This study offered seven strategies that could encourage increased digital banking transactions to accelerate crisis management, mitigate cybercrime and communicate the positive impact of digital banking effectively and efficiently.

This study offered seven strategies that could encourage increased transactions using digital banking to accelerate crisis management, mitigate cybercrime and communicate the positive impact of digital banking effectively and efficiently.

Most of the existing studies focused on the modification model of the UTAUT2 model. The study is unique because it has proposed the obstacle and solution to improve digital banking service in Islamic Bank in Indonesia.

Even though many studies have been conducted in exploring the determinants of job stress, limited research has been conducted in exploring how the internal factors of religious orientation and the relatively new variable in the field of psychology, psychological capital (PsyCap), may relate to job stress. This study aims to examine the influence of PsyCap as a mediating variable on the relationship between religious orientation and job stress.

This study used self-administered surveys. Data was collected through the completion of online questionnaires. The participants include 208 accountants and business practitioners in Indonesia. Data were analysed using structural equation model-partial least squares.

The results show that intrinsic (extrinsic) religious orientation is negatively (positively) related to job stress and positively (negatively) related to PsyCap. Additionally, PsyCap mediates the relationship between religious orientation (intrinsic and extrinsic) and job stress. Other results indicate a positive relationship between PsyCap and job stress.

Firstly, the sample used comes from various professions in companies or agencies that function differently. Secondly, this study asks individuals to assess their own job stress, which increases the chance of bias.

The findings of this study will provide a recommendation to the company, particularly the human resources division, to consider candidates’ religious orientation and PsyCap levels during the recruitment process. Thus, the company may observe the employees or individuals who can effectively manage job stress.

This study provides new empirical evidence regarding the relationship between religious orientation, PsyCap and job stress. It shows that the individual’s religious orientation (intrinsic and extrinsic) affects their level of PsyCap (higher and lower), which is a determinant factor in the experience of job stress.