UBM Journal (Universitas Bunda Mulia Jakarta)
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ENHANCING AUDITOR PROFESSIONAL SKEPTICISM: THE ROLE OF INDEPENDENCE, EXPERIENCE, LEADERSHIP STYLE, AND COMPETENCE
Full text linkBackground: Professional skepticism is essential for auditors in completing their tasks.
Objective: This study examines the effect of independence, experience, leadership style, and competence on auditor professional skepticism.
Research Methods: This research was conducted at a Public Accounting Firm in South Jakarta, Indonesia. The number of samples was determined by random sampling method, with the total number of samples are 100 respondents. The data analysis technique used is Multiple Linear Regression using SEM-PLS.
Research Results: The results of this study indicate that auditor independence and leadership style do not affect auditor professional skepticism. However, auditors' experience and competence affect auditors' professional skepticism. This suggests the need to emphasise developing work experience, increasing competence, and fostering leadership styles that strengthen auditor skepticism. In practice, it can be improved by conducting training, career coaching, and leadership support for auditors to ensure that they have sufficient competence and experience and solid skepticism in evaluating information.
Originality/Novelty of Research: This study integrates four factors, namely independence, experience, leadership style, and competence, in explaining professional skepticism among auditors. This study explicitly examines “leadership style” in this context
Negotiating birth: literacy and intercultural health communication in rural Indonesia
Full text linkThe impact of socio-cultural literacy and health communication on childbirth service preferences in rural Indramayu, Indonesia is investigated in this paper. Even with national insurance programs providing better access to official medical treatments, many women still chose traditional birth attendants (TBAs) because of cultural comfort, trust, and local knowledge systems. The study consisted in 19 purposefully chosen informants: eight midwives, three TBAs, and eight moms who lately gave birth or were pregnant using a descriptive qualitative technique and a case study design. Limited field observations and semi-structured interviews helped to gather data; Braun and Clarke's framework helped them to be thematically analyzed. The results expose seven main themes: (1) medical vs. traditional rationality in service preference; (2) fragmented and experience-based health literacy; (3) inclusive midwife-TBA partnerships enabled by local health centers; (4) symbolic rituals as informal health education; (5) structural barriers and access to healthcare; (6) interpersonal and culturally embedded communication channels; and (7) the collective role of family-particularly husbands and seniors-in decision-making. According to the study, rather than only cognitive knowledge, cultural and social practices shape health literacy; moreover, communication strategies anchored in local symbols and trust are more successful than top-down messaging. This study adds fresh understanding of community-based mother health systems combining indigenous knowledge with biomedical methods.The study has pragmatic ramifications for creating culturally sensitive health education plans that acknowledge the agency of modern and traditional health actors. It underlines the requirement of inclusive, culturally responsive communication to enhance rural mother health outcomes
Hallmarking: Narrating commercials through referencing animated films, live actions, and games
Full text linkI argue that audiovisual commercials that make references or incorporate portions of animated films, games, and live actions could be goggled from the perspectives of hallmark events. Through hallmark events, I argue that ones can reveal the strategies of incorporating events from the other audiovisual products into audiovisual commercials to make them narratively natural. I call these strategies hallmarking. To prove that hallmarking strategies are existent in these distinctive commercials, I employed the theories of hallmark events by Getz, Svensson, Peterssen, and Gunnervall, reference theory by Purnomo et al., the theory of television commercials as short film arts by Rhodes and Singer, and narrative negotiation by Kraus. Investigating twenty commercials ranging from animated films, games, and live actions, I argue that hallmark events could be employed to goggle how commercials incorporate animated films, games, and live actions – a phenomenon that I call hallmarking. I also argue that hallmarking has two functions namely momentum and ludic functions. These functions are delivered through three strategies of hallmarking namely matchmarking, touchmarking, and footmarking. These strategies could be employed as a guide or consideration in referencing, blending, or incorporating events in animated films, games, or live actions into audiovisual commercials.
Conflicting interests among Indonesian journalists and churnalism in the platformed media ecosystem
Full text linkSocial media has changed how reporters do their jobs. At first, people used social media to talk to each other and make friends. Social media has replaced radio, newspapers, television, and online news sites as the main way people get their news. This change worries professional journalists because it could make information less accurate, take away editorial control, and change the values of journalism. This study aims to investigate Indonesian journalists' views on the prevalence of social media within the media ecosystem and its effects on journalistic quality. This research utilizes a constructivist framework, incorporating qualitative methodologies and case studies. The study's findings indicate that (1) the evolution of media identity, once a bastion of truth, has transitioned to social media regulated by algorithms; (2) audiences exhibit enhanced autonomy while still being susceptible to deficiencies in information literacy; and (3) digital algorithms now profoundly affect the audience's media experience, necessitating a reevaluation and redefinition of media professionalism in Indonesia
Oversharing as a digital vulnerability: Cyberbullying experiences of Generation Z Instagram users
Full text linkThe rapid development of information and communication technology has significantly transformed patterns of social interaction, particularly through social media platforms. Instagram, as one of the most widely used visual-based social media platforms, encourages users to share personal experiences, emotions, and daily activities openly. While this openness supports self-expression and social connection, excessive sharing of personal information, commonly referred to as oversharing, may increase users’ vulnerability to negative online interactions. This study aims to examine the relationship between oversharing behavior and cyberbullying among Generation Z Instagram users in East Jakarta. The study employed a quantitative approach using a correlational survey method. Data were collected from 100 respondents selected through purposive sampling. The research instrument consisted of a Likert-scale questionnaire measuring oversharing behavior and cyberbullying experiences, which had been tested for validity and reliability. Data analysis included descriptive statistics, a normality test, and Pearson Product Moment correlation. The results show that both oversharing behavior and cyberbullying fall into the moderate to high category. Correlation analysis indicates a strong and significant positive relationship between oversharing behavior and cyberbullying (r = 0.762, p < 0.001). These findings suggest that higher levels of oversharing are associated with increased exposure to cyberbullying among Generation Z Instagram users. The study highlights the importance of awareness regarding self-disclosure practices in digital communication to reduce potential social risks
Beyond the jump scare: Sacred pedagogy, moral negotiation, and postmodern audience agency in Indonesian horror trailer discourse
Full text linkIndonesian horror cinema is increasingly embedded in religious discourse, yet scholarly attention has focused predominantly on film texts rather than audience-generated meaning-making. This study investigates how Indonesian viewers engage with religious horror on YouTube, specifically how they construct moral and theological meanings through trailer comment sections. Drawing on an empirical dataset of 600 systematically sampled YouTube comments from the official trailers of Siksa Kubur (2024), Kuasa Gelap (2024), and Qodrat 2 (2025), collected on 25 June 2025, the study employs inductive thematic analysis informed by audience reception theory, digital religion studies, and narrative persuasion theory. Five key themes emerged: (1) sacred pedagogy, in which audiences treat horror as a medium of moral and religious instruction; (2) digital access rituals, revealing tensions between content accessibility and authentic viewing; (3) emotional alchemy, whereby fear is reinterpreted as a catalyst for spiritual reflection; (4) critical audience posture, with viewers actively evaluating theological accuracy and cultural authenticity; and (5) the formation of "digital mosques/churches" as virtual spaces for collective identity and religious authority negotiation. Theoretically, this research advances audience reception theory by extending it to paratextual media environments and pre-consumption spaces, demonstrating that moral meaning-making can emerge from trailer fragments alone. Practically, it introduces "sacred pedagogy" as an empirically grounded, non-Western framework for horror analysis. The study contributes to media, religion, and cultural studies by showing how horror, digital platforms, and algorithmic mediation converge to produce community-level moral governance in Muslim-majority societies
Identity comfort as the primary driver of TikTok acceptance small business owners
Full text linkThis study investigated how Tiktok adoption functions as a process of self-concept among small-business owners. This research focused on communication identity as the elementary stage, suggesting that social media usage does not constitute a full digital transformation; rather, it is the integration of digital platforms into small-business owners’ identities. This research constructed the Communication Theory of Identity (CTI) and the Technology Acceptance Model (TAM) to explain the subjective internalization of objective technological functions. This research applied a qualitative approach with NVivo 12 Pro analysis of 11 small-business owners in Bali. The study determined a new phrasing, “Socio-Technical Syncretizes," to show small-business owners who harmonize personal values with platform affordances. Findings revealed that “identity comfort” was a more significant driver of perceived usefulness than technical ease of use. By establishing identity alignment as a critical antecedent to technology acceptance, this research offered a novel theoretical synthesis that explained why some practitioners achieve digital sustainability while others resist. These results suggested that genuine digital inclusion required support systems that address the psychological and identity-based dimensions of technology, far from beyond simply technical training
Pengaruh Perceived Supervisor Support Terhadap Turnover Intention yang Dimediasi oleh Work Engagement
Full text linkSignificant acceleration is being witnessed within the Indonesian F&B industry, evidenced by the prominent development in the Pasar Lama region of Tangerang City. Business owners are required to retain employees to maintain business productivity and to keep pace with industry developments. One factor that influences turnover intention (TI) is perceived supervisor support (PSS); however, its effect may depend on employees’ level of work engagement (WE). Therefore, this study aims to examine the effect of PSS on TI through WE. This research employed a quantitative method with a sample of 57 employees working in the food and beverage industry in Pasar Lama. Data were collected through online and physical questionnaires and analyzed using SmartPLS version 4 to test the outer and inner models. The empirical evidence confirms that PSS does not exert a statistically significant influence on TI. Nevertheless, PSS demonstrates a substantial and positive impact on WE. Furthermore, WE is shown to significantly predict a decrease in the intent to quit. Crucially, this study concludes that WE acts as a full mediator in the causal mechanism linking PSS to TI among employees in the food and beverage industry operating in the Pasar Lama area of Tangerang City
Leisure necessities and symbolic meaning of traveling through habitus on social media
Full text linkSocial media allows people to share what they do in the real world through their posts on social media. However, what they present online are not based on reality. Posts on social media increasingly illustrate differences in social status because even though the posts are on the same topic and category, they show different tastes. Through Bourdieu’s thought that tastes are determined by social structure, this study aimed to explore how a person’s consumption, especially traveling, can change due to habitus in social media. Consumption in Bourdieu's explanation is no longer determined by economic factors, but by culture. Cultural practices in technology play a role in changing consumption patterns in society. As a communication process that builds simulations and social space, social media posts create distinctions in society. The narrative method used to understand individuals’ experiences are subjective and interpreted in their world, so they have an objective impact. Interviews were carried out with Indonesian travelers who provided recommendations for their followers who have the same interests in traveling. In addition, the netnography method was carried out to see the meaning of traveling in modern society. This study shows that traveling has become a symbol. This change in traveling consumption provides confirmation for social media as a process of transformation through habitus
Pemanfaatan Framework Laravel dalam Pengembangan Web Apresiasi Seni Rupa Mahasiswa
Full text linkThis research aims to develop and test the feasibility, and effectiveness of the RUPAKU Web (Ruang Apresiasi Seni Rupa Universitas Muria Kudus) as a digital platform for art appreciation. The development method uses Research and Development (R&D) with the ADDIE model (Analysis, Design, Development, Implementation, Evaluation). The subjects were 30 PGSD students at Muria Kudus University who took the Fine Arts Product Creation course. Product feasibility was assessed by material, media, and language experts. Practicality was assessed through student and lecturer questionnaires. Effectiveness was measured using a pretest-posttest design to assess changes in art appreciation. Expert validation results show that the product is very feasible with scores of 94.16% (material), 90% (media), and 90.83% (language). Practicality test results from students and lecturers reached 93.75% and 92.5%, respectively (very practical category). The effectiveness test using the Paired Sample T-Test showed a significant difference between pretest and posttest scores (Sig. 0.000 < 0.05) with an N-Gain Score of 0.82 (high category). The conclusion is that the RUPAKU Web is feasible, practical, and effective as a digital space for appreciating fine arts for PGSD students