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All Journal Jurnal Eksplorasi Akuntansi (JEA) Escalate : Economics and Business 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 Audit Kepatuhan Syariah dalam Membangun Kepercayaan Nasabah pada Bank Syariah Lailatul Igna Syafaah; Lulu Il Mufidah; 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: 10.63822/6ejyp381

Abstract

Sharia compliance is the main pillar of Islamic banking integrity, yet public doubts regarding operational authenticity and auditor competency gaps remain strategic issues. This study aims to analyze the effectiveness of sharia compliance audits in building and maintaining customer trust in Islamic banks in Indonesia. The research method employed is descriptive qualitative, with data gathered through in-depth interviews with ten informants (six customers, two bank employees, and two academics) as well as a comprehensive literature review, analyzed using the Miles and Huberman model. The results indicate that regular sharia compliance audits supervised by the Sharia Supervisory Board (SSB) provide spiritual assurance and religious security for customers to avoid usury (riba). Although barriers persist regarding auditors' technical competencies and the complexity of audit report language for laypeople, transparency in report publication remains key to accountability. In conclusion, a credible sharia compliance audit aligned with excellent service quality is the most effective strategy to secure customer loyalty and foster long-term trust.
Analisis Peran Dewan Pengawas Syariah dalam Menjaga Kepatuhan Syariah pada Bank Syariah Indonesia Chabi Baturohmah; Dian Fadilah; 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/jda4n467

Abstract

The development of Islamic banking in Indonesia has shown a significant upward trend, driven by increasing public awareness of sharia-based financial systems. The establishment of Bank Syariah Indonesia as a result of the merger of state-owned Islamic banks marks an important milestone in strengthening the national Islamic banking industry. However, such growth must be balanced with optimal sharia compliance to maintain public trust. In this context, the Dewan Pengawas Syariah (Sharia Supervisory Board) plays a strategic role in ensuring that all banking operations comply with Islamic principles. This study aims to analyze the role of the Sharia Supervisory Board in maintaining sharia compliance at Bank Syariah Indonesia. The research employs a descriptive qualitative approach through literature review by examining relevant academic sources. The results indicate that the Sharia Supervisory Board plays a crucial role in operational supervision, product validation, sharia auditing, and the implementation of good corporate governance principles. Additionally, the board contributes to enhancing public trust in Islamic banking. Nevertheless, its effectiveness still faces several challenges, including limited human resource competencies and the complexity of modern financial products. Therefore, strengthening the capacity and adaptability of the Sharia Supervisory Board is necessary to ensure sustainable sharia compliance.
Consumer Perceptions of Online Shopping Experiences Through the Shopee Application Meisya Umadi Putri; Pinkan Ajeng Anggella; Fikri Rizki Utama
Escalate : Economics and Business Journal Vol. 3 No. 03 (2026): Escalate: Economics and Business Journal
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v3i03.370

Abstract

This study aims to analyze students’ perceptions of online shopping experiences through the Shopee application at the State Islamic University of Jurai Siwo Lampung. The research used a descriptive qualitative method through interviews with three students from different faculties. The results indicate that ease of use, transaction security, attractive promotions, and service quality are key factors shaping consumers’ positive perceptions. A pleasant shopping experience significantly influences user satisfaction and loyalty. Shopee is considered successful in creating an efficient, safe, and youth-oriented online shopping experience.
Analisis Determinan Keinginan Pindah Kerja Auditor: Studi Empiris pada KAP di Kota Bandar Lampung Fikri Rizki Utama
Jurnal Eksplorasi Akuntansi Vol 8 No 3 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i3.3964

Abstract

Public Accounting Firm (KAP) partners need to maintain turnover intentions to improve auditor staff loyalty. This research aims to obtain empirical evidence on the influence of auditor performance, affective commitment, job satisfaction, work overload, work-related stress, and gender on auditor turnover intentions. The research method used a survey method. Sampling used a convenience sampling method with the criteria of public accountants working at KAPs in Bandar Lampung City. The data collection technique was primary data using a questionnaire. The data was processed using the Smart PLS program. The hypothesis raised stated that auditor performance, affective commitment, work overload, work-related stress, and gender have a positive influence on auditor turnover intentions. However, job satisfaction has a negative influence on auditor turnover intentions. The results of the study indicate that job satisfaction has a significant negative influence on auditor turnover intentions, while auditor performance, affective commitment, work overload, work-related stress, and gender do not affect auditor turnover intentions.
Co-Authors Ahmad Ubaidilah Yahya Alika Nuri Syahiroh Alya Nafiza Anisa Martha Sujiva Arjun Ferandika Asti Saydatina Fedurinam Azti Ainur Fani Binti Salisatul Mahbubah Chabi Baturohmah Depi Putri Erliya Dian Fadilah 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 Lailatul Igna Syafaah Lulu Il Mufidah Marcello Armando Meisya Umadi Putri Meiysa Umadi Putri Nastiti Handayani Nazila Aolivia Hindana Pinkan Ajeng Anggella Renata Lestari Selfi Putri Lestianingrum Susan Amelia Uswatun Khasanah Yasmin Darmawan Nusa Yunita Zahra Zaenal Abidin