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All Journal Ekopedia: Jurnal Ilmiah Ekonomi Jejak digital: Jurnal Ilmiah Multidisiplin Indonesia Economic Journal Educational Journal Jurnal Ilmiah Ekonomi dan Manajemen Indonesia
Fikri Rizki Utama
Universitas Islam Negeri Jurai Siwo Lampung
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Analisis Perbandingan Standar Audit Internasional (ISA) dengan Standar Audit Indonesia dalam Perspektif Teoretis Yasmin Darmawan Nusa; Yunita Zahra; Fikri Rizki Utama
Jurnal Ilmiah Ekonomi dan Manajemen Indonesia Vol. 2 No. 1 (2026): JANUARI -JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/ny7a9391

Abstract

This study aims to analyze the comparison between International Standards on Auditing (ISA) and Indonesian audit standards from a theoretical perspective, and to examine the implications of harmonizing the two standards on audit quality. The research method used is library research with a descriptive qualitative approach. Data were obtained from various literature sources, such as books, scientific journals, Public Accountant Professional Standards (SPAP), International Standards on Auditing (ISA), as well as regulations and previous research relevant to the research topic. The analysis was conducted by comparing the basic concepts, audit procedures, and implementation of the two audit standards. The results show that ISA and Indonesian audit standards have the same objective of improving audit quality and the credibility of financial reports, but they differ in their implementation approaches. ISA emphasizes a principle-based and risk-based auditing approach that provides more room for the use of auditor professional judgment, while Indonesian audit standards tend to be more rule-based and procedural. Harmonization of ISA with Indonesian audit standards has a positive impact on increasing transparency, accountability, and the quality of audit results in Indonesia. However, the implementation of this harmonization still faces various challenges, such as limited auditor competence, human resource readiness, and differences in regulatory conditions and organizational culture. Therefore, it is necessary to improve the quality of professional education, auditor training, and strengthen professional oversight to support the optimal implementation of international auditing standards in Indonesia.  
Tinjauan Etika Profesi dan Independensi Auditor dalam Mempertahankan Kualitas Audit di Era Digital Nastiti Handayani; Nazila Aolivia Hindana; Uswatun Khasanah; Fikri Rizki Utama
Educational Journal Vol. 1 No. 4 (2026): MAY-JULY
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/5qn0yb69

Abstract

The development of Artificial Intelligence (AI) and Big Data Analytics (BDA) has transformed modern auditing practices by improving efficiency, accuracy, and data analysis capabilities. However, the digitalization of auditing also presents challenges to professional ethics and auditor independence, particularly regarding automation bias, data confidentiality, and the decline of professional skepticism. This study aims to analyze the influence of AI and BDA implementation on professional ethics, auditor independence, and audit quality in the digital era from the perspective of Islamic accounting. This research employs a qualitative approach with a descriptive-qualitative design. Data were collected through semi-structured interviews, observations, and documentation involving 12 informants consisting of public accounting firm auditors, academics in auditing and Islamic accounting, and audit technology practitioners in Indonesia selected using purposive sampling techniques. Data analysis was conducted systematically through data reduction, data presentation, and conclusion drawing. The findings indicate that AI and BDA are capable of improving audit quality through increased audit efficiency, more accurate analytical processes, and faster risk detection capabilities. Nevertheless, the use of technology also creates risks of excessive dependence on automated systems and data security threats if not supported by adequate technological competence and the strengthening of auditors’ professional ethics. The novelty of this study lies in the integration of digital auditing, auditor independence, and Islamic accounting values within a comprehensive framework. This study implies the importance of strengthening digital literacy, data security, and digital audit ethical standards, although the findings remain limited to a specific context and number of informants.
Analisis Pengaruh Non Performing Loan (NPL) terhadap Profitabilitas pada PT Bank Rakyat Indonesia (Persero) Tbk Tahun 2021-2025 Ahmad Ubaidilah Yahya; Ferdika Setiadi Kurniawan; Iqbal Ade Saputra; Iqsan Dinata; Fikri Rizki Utama
Indonesia Economic Journal Vol. 2 No. 1 (2026): JANUARI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/4sb6q675

Abstract

This study aims to analyze the effect of Non-Performing Loan (NPL) on profitability at PT Bank Rakyat Indonesia (Persero) Tbk during the 2021–2025 period. Profitability in this study is proxied by Return on Assets (ROA). The research uses a quantitative approach with a causal associative method. The data used are secondary data obtained from the annual financial reports of PT Bank Rakyat Indonesia (Persero) Tbk. Data analysis was conducted using simple linear regression analysis with the assistance of SPSS software. The results of the study indicate that NPL has a negative relationship with ROA, with a regression coefficient value of -0.585. This means that an increase in NPL tends to reduce the bank’s profitability. However, the t-test results show that NPL does not have a significant effect on ROA, with a significance value of 0.795 > 0.05. In addition, the coefficient of determination (R²) result of 0.026 indicates that NPL is only able to explain 2.6% of the variation in ROA, while the remaining 97.4% is influenced by other factors outside this study. Thus, although NPL has a negative relationship with profitability, its effect is not statistically significant at PT Bank Rakyat Indonesia (Persero) Tbk during the 2021–2025 period.
Analisis Audit Internal dalam Pengelolaan Dana Pondok Pesantren: Studi Kasus di Pondok Pesantren Ikhya’ Birrulwalidain Binti Salisatul Mahbubah; Fatma Eldayena; Depi Putri Erliya; Fikri Rizki Utama
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 2 (2026): APRIL-JUNI 2026
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/t7e70m78

Abstract

This study examines the role of internal audit in fund management at Pondok Pesantren Ikhya’ Birrulwalidain using a descriptive qualitative approach. Data were collected through interviews, observation, and documentation involving the head of the Islamic boarding school, the treasurer, and administrative staff. The findings indicate that internal audit practices are implemented through regular supervision of financial recording, financial reporting, and the use of operational funds. Internal audit strengthens financial discipline and enhances transparency and accountability in fund management. Financial evaluations are conducted periodically through internal coordination meetings, which support more effective oversight and help reduce the risk of financial irregularities. However, several challenges remain, including limited human resources with adequate accounting and auditing competencies, the absence of standardized written operational procedures, and the continued use of manual financial recording systems. These conditions affect the overall effectiveness of internal audit implementation. The study concludes that internal audit plays a crucial role in improving financial governance in Islamic boarding schools. Strengthening human resource capacity, establishing standardized audit procedures, and adopting digital financial management systems are essential strategies to improve audit effectiveness and ensure sustainable fund management.  
Peran Auditor Internal dalam Pendeteksian dan Pencegahan Fraud pada Bank Syariah di Kota Metro Alika Nuri Syahiroh; Alya Nafiza; Anisa Martha Sujiva; Fikri Rizki Utama
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 2 (2026): APRIL-JUNI 2026
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/yaxkys93

Abstract

This study discusses the role of internal auditors in the detection and prevention of fraud in Islamic banking, with a focus on the context of Islamic banking in Metro City. The research was conducted using a descriptive qualitative approach through a library research method to understand the duties and responsibilities of internal auditors in maintaining the effectiveness of internal control systems within Islamic banking institutions. The research data were obtained from various secondary sources such as scientific journals, books, articles, and previous studies related to internal auditing and fraud prevention in Islamic banking. The results of the study indicate that internal auditors play an important role in detecting fraud through routine audits, transaction monitoring, financial statement analysis, and evaluation of bank operational procedures. Internal auditors also contribute to fraud prevention efforts by strengthening internal control systems, providing recommendations for improvement, and increasing employee awareness regarding the importance of integrity and compliance with company regulations as well as Islamic principles. In addition, this study shows that an effective internal control system can help minimize the risk of fraud in Islamic banking. However, this study also indicates several obstacles in the implementation of internal audit activities, such as limited human resources, the increasing complexity of fraud methods, time constraints in the audit process, and the lack of employee awareness regarding compliance with operational procedures. Therefore, improving auditor competence and strengthening internal control systems are considered important to support the effectiveness of fraud prevention in Islamic banking.
Analisis Penerapan Audit Syariah dalam Menjaga Kepatuhan Syariah pada Bank Syariah di Indonesia Jessica Valentina Darwis; Kholisna Auliyana Zulfa; Meiysa Umadi Putri; Fikri Rizki Utama
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 2 (2026): APRIL-JUNI 2026
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/t941hj12

Abstract

This study discusses the implementation of sharia audits in maintaining sharia compliance in Islamic banks in Indonesia. The study uses a qualitative descriptive approach through literature review methods to understand the role of sharia audits in supervising operational activities and ensuring compliance with Islamic principles in Islamic banking institutions. Data were collected from scientific journals, books, official reports, and previous studies related to sharia audits and Islamic banking. The results of the study indicate that sharia audits have an important role in maintaining sharia compliance through supervision of banking products, operational activities, financing systems, and implementation of contracts in accordance with Islamic principles. Sharia audits also help management identify violations, minimize the risk of non-compliance, and maintain public trust in Islamic banking institutions. In addition, the role of the Sharia Supervisory Board and internal audit strengthens the implementation of supervision in Islamic banks. However, this study also found several obstacles in implementing sharia audits, including limited human resources who understand sharia auditing, differences in interpretation of sharia principles, technological developments, and the increasing complexity of banking products. Therefore, strengthening the sharia audit system and improving auditor competence are important steps in supporting the effectiveness of sharia compliance supervision in Islamic banks.
Pengaruh Audit Syariah dan Kepercayaan Nasabah Terhadap Kepuasan Nasabah Bank Syariah Indonesia Herma Artika Putri; Fitrotul Mukaromah; Fikri Rizki Utama
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 2 (2026): APRIL-JUNI 2026
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/h457kd20

Abstract

This study aims to determine the effect of Islamic audit and customer trust on customer satisfaction at Bank Syariah Indonesia. This study employs a quantitative approach with an associative method. The research sample consists of 100 respondents who are customers of Bank Syariah Indonesia in the Lampung region. Data were collected through questionnaires using a Likert scale and analyzed using SPSS software through validity, reliability, multiple linear regression, t-test, F-test, and coefficient of determination tests. The results indicate that Islamic audit and customer trust have a positive and significant effect on customer satisfaction. The Islamic audit variable has a t-value of 3.842 and customer trust has a t-value of 5.127, both with a significance value of 0.000 < 0.05. Simultaneously, both variables have a significant effect on customer satisfaction with an F-value of 42.615 > 3.09 and an R-Square value of 0.468. This demonstrates that Islamic audit and customer trust explain 46.8% of customer satisfaction, while the remaining percentage is influenced by other variables outside this study.
Pengaruh Profitabilitas terhadap Audit Delay pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021–2024 Kunta Ramadhan Ridwan Putra; Marcello Armando; Zaenal Abidin; Fikri Rizki Utama
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 2 (2026): APRIL-JUNI 2026
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/bmnh3r55

Abstract

This study aims to determine the effect of profitability on audit delay in manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Profitability is measured using Return on Assets (ROA), while audit delay is measured based on the time difference between the financial statement date and the independent auditor’s report date. This study uses a quantitative approach with a sample of 5 manufacturing companies and 20 observational data. Data analysis techniques used include simple linear regression analysis, t-test, F-test, and coefficient of determination. The results show that profitability has a negative and significant effect on audit delay with a significance value of 0.000 < 0.05. The regression equation obtained is Y=95.20-187.30X, indicating that the higher the company’s profitability, the lower the audit delay. The coefficient of determination value of 0.518 indicates that profitability explains 51.8% of audit delay, while the remaining 48.2% is influenced by other variables outside this study.
Hubungan Masa Perikatan Audit (Audit tenure) dengan Kualitas Audit: Sebuah Kajian Literatur Azti Ainur Fani; Asti Saydatina Fedurinam; Arjun Ferandika; Fikri Rizki Utama
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 3 (2026): MEI 2026
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/ycnes796

Abstract

This study aims to examine the relationship between audit tenure and audit quality through a literature review approach. Audit tenure is the length of the working relationship between an auditor or public accounting firm and a client company in the process of auditing financial statements. The issue of audit tenure is important because it relates to auditor independence and the effectiveness of audit implementation. The research method used is a literature review, collecting various sources such as books, scientific journals, research articles, and regulations relevant to the research topic. Data were analyzed descriptively to understand the various views and findings of previous research regarding the effect of audit tenure on audit quality. The study results indicate that long audit tenure can improve audit quality because the auditor has a deeper understanding of the company's condition and internal control system. However, a long-term relationship also has the potential to reduce auditor independence due to closeness to the client, which can affect the auditor's objectivity in providing an audit opinion. Furthermore, an auditor rotation policy is implemented as an effort to maintain auditor independence and improve audit quality. Thus, a balance is needed between the benefits of auditor experience and the importance of maintaining auditor independence to maintain audit quality.
Co-Authors Ahmad Ubaidilah Yahya Alika Nuri Syahiroh Alya Nafiza Anisa Martha Sujiva Arjun Ferandika Asti Saydatina Fedurinam Azti Ainur Fani Binti Salisatul Mahbubah Depi Putri Erliya Fatma Eldayena Ferdika Setiadi Kurniawan Fitrotul Mukaromah Herma Artika Putri Iqbal Ade Saputra Iqsan Dinata Jessica Valentina Darwis Kholisna Auliyana Zulfa Kunta Ramadhan Ridwan Putra Marcello Armando Meiysa Umadi Putri Nastiti Handayani Nazila Aolivia Hindana Uswatun Khasanah Yasmin Darmawan Nusa Yunita Zahra Zaenal Abidin