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This study aims to analyze the role of psychological well-being as a mediator in the influence of emotional, spiritual, and intellectual intelligence on lecturer performance, with job demands as a moderating variable. The study used a quantitative design with a survey method on 130 university lecturers. Data were collected through a structured questionnaire that measured emotional, spiritual, intellectual intelligence, psychological well-being, job demands, and lecturer performance, then analyzed using structural equation modeling (SEM-PLS). The results showed that emotional intelligence did not significantly influence lecturer psychological well-being or performance. Intellectual and spiritual intelligence had a significant positive effect on psychological well-being, but did not have a direct impact on performance. Psychological well-being was also not proven to be a mediator in the relationship between the three intelligences and performance. Conversely, job demands had a strong and significant direct influence on lecturer performance, although its moderating role in the relationship between psychological well-being and performance was not supported. These findings confirm that external factors such as workload and job pressure are more dominant in determining lecturer performance than internal psychological factors. Practically, the implications of this study encourage universities to manage workload distribution proportionally, provide organizational support, and create a conducive work environment. Theoretically, this study enriches the Job Demands–Resources framework by demonstrating that psychological well-being has a limited impact when job demands are high. Future research is recommended using more valid instruments and longitudinal designs to gain a deeper understanding.

This study aims to analyze the role of forensic audit, investigative audit, auditor competence, spiritual intelligence, and information technology in detecting fraud. Using a qualitative method with a literature review, the results showed that forensic auditing is effective in detecting and proving fraud through investigative techniques, while investigative auditing focuses on identifying modus operandi and collecting evidence. Auditor competence, which includes technical expertise, accounting, and legal understanding, is critical to uncovering fraud. Spiritual intelligence helps auditors maintain integrity, while information technology supports fraud detection through data management systems and audit software. Synergy between all these factors is necessary to improve fraud detection and prevent further losses to the company. This research is expected to contribute to the development of more effective audit methods to reduce the risk of fraud.

This research aims to determine the influence of emotional intelligence, intellectual intelligence and spiritual intelligence on auditor performance. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Emotional intelligence has a significant positive effect on auditor performance; 2) Intellectual intelligence has a significant positive effect on auditor performance; and 3) Spiritual intelligence has a significant positive effect on auditor performance. This shows that as emotional intelligence, intellectual intelligence and spiritual intelligence increase, the auditor's performance will also increase.

This study aims to examine the effect of emotional quotient, spiritual quotient, learning behavior and teaching methods of lecturers on the level of understanding of student accounting. This research was conducted on undergraduate students of the Accounting Study Program, Faculty of Economics at Islamic University of Majapahit and STIE AMM Mataram. This type of research is associative quantitative research. The population used in this study were all accounting study program students, totaling 1.460 respondents. The sample used was 100 respondents with Slovin formula as the sampling  technique. Data collection techniques using a questionnaire, with a Likert scale as a measuring tool. Data analysis in this study was linear regression analysis with the help of SmartPLS version 3.0 software. The results of this study indicate that emotional intelligence has no significant positive effect on the level of understanding of accounting, spiritual intelligence has a significant positive effect on the level of understanding of accounting, learning behavior has a significant positive effect on the level of understanding of accounting. accounting, lecturer teaching methods have no significant positive effect on the level of understanding of accounting.