Articles
<![CDATA[Sosialisasi Produk-Produk Bank Syariah Sebagai Solusi Riba ]]>
<![CDATA[Utama, Fikri Rizki]]>
<![CDATA[ Jurnal Nusantara Mengabdi Vol. 3 No. 1 (2023): Oktober ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/jnm.v3i1.2664
<![CDATA[Purpose: Indonesia is an agricultural country, so the profession as a farmer is a profession that many people choose. So the service wants to increase the knowledge of Gapoktan Farmers in Gantiwarno village regarding sharia banking products to avoid usury transactions. Methodology: This service was carried out in Gantiwarno Village, Pekalongan District, East Lampung Regency at the Gapoktan Farmer Group. The method of service carried out is by conducting socialization and conducting discussions and questions and answers with socialization participants. Results: Achieved an increase in knowledge of Gapoktan Farmers in Gantiwarno Village, East Lampung who took part in socialization events regarding sharia banking and BSI products. Then there is a need to increase the effectiveness of more specific Islamic economic education in every line of society. And there is a need to socialize sharia banking through resource development strategies. Limitation and contribution: Some obstacles in the field are: (1) Several Gapoktan Farmers felt that the BSI technology features were still not well understood and used by them. Because most Gapoktan members do not have smartphones, (2) There is still a lack of basic religious knowledge in the Gantiwarno Village community. So the Service Team provided several suggestions such as: (1) It would be better for Gapoktan Farmers to have personal smartphones, (2) Understanding related to religious knowledge in general also needs to be increased, such as the existence of scientific Islamic studies in the mosques in Gantiwarno village.]]>
<![CDATA[Pengaruh Perbedaan Gender pada Hubungan Independensi Auditor terhadap Kualitas Audit ]]>
<![CDATA[Utama, Fikri Rizki]]>;
<![CDATA[Juniyanto, Endri]]>;
<![CDATA[Fatriansyah, Alif Ilham Akbar]]>
<![CDATA[ Budgeting: Jurnal Akuntansi Syariah Vol. 5 No. 1 (2024): Budgeting: Jurnal Akuntansi Syariah, Juni 2024 ]]>
Publisher : <![CDATA[PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG ]]>
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DOI: 10.32923/bdg.v5i1.3806
<![CDATA[This research aims to empirically examine the influence of auditor independence on audit quality and how gender differences moderate this relationship. The study employs a survey method. The sampling criteria were public accountants who worked at the Public Accounting Firm (KAP) in Bandar Lampung City. Primary data were collected through questionnaires and analyzed using the Smart PLS program. The findings indicate that auditor independence does not significantly affect audit quality. Additionally, gender differences do not moderate the relationship between auditor independence and audit quality.]]>
<![CDATA[PENERAPAN MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN PERBANKAN DI INDONESIA ]]>
<![CDATA[Kurniawan, Umarudin]]>;
<![CDATA[Anggraini, Depita]]>;
<![CDATA[Utama, Fikri Rizki]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v5i1.566
<![CDATA[This research aims to examine the influence of corporate governance mechanisms on company performance. The sample for this research is banking companies listed on the IDX in 2019 - 2021. Data was taken from the company's annual report. Four corporate governance variables, namely the size of the board of directors, the size of the board of commissioners, managerial ownership, and the independent audit committee are used to explain company performance. Regression analysis is used to test the influence of corporate governance mechanisms on company performance. Based on the results of multiple regression analysis, it shows that the size of the Board of Directors and Independent Internal Auditors has a significant effect on banking company performance, while the Size of the Board of Commissioners and Managerial Ownership do not have a significant effect on performance. banking companies listed on the Indonesian Stock Exchange]]>
<![CDATA[Pendampingan Dan Penyusunan Laporan Keuangan BUMDes Kabupaten Pesawaran ]]>
<![CDATA[Utama, Fikri Rizki]]>
<![CDATA[ Sricommerce: Journal of Sriwijaya Community Services Vol. 2 No. 2 (2021): Sricommerce: Journal of Sriwijaya Community Services ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/jscs.v2i2.58
<![CDATA[Setiap entitas dituntut untuk menjaga akuntabilitas dan transparansi informasi akuntansi dalam bentuk laporan keuangan. Laporan keuangan menunjukkan kinerja entitas yang dapat digunakan oleh pihak internal atau eksternal dalam mengambil suatu keputusan BUMDes sebagai salah satu Badan Usaha Milik Negara dalam skala mikro perlu pendampingan dalam hal pengelolaan dan penyusunan pelaporan laporan keuangan mengingat regulasi dan PSAK tentang entitas ini masih cukup baru sehingga belum banyak pelaku BUMDes yang memahami proses adopsi regulasi tersebut ke dalam pelaporan keuangan entitas. Kegiatan pengabdian ini dilakukan dengan pendekatan metode kualitatif. Ada tiga metode pengumpulan data dalam pengabdian ini, yakni; wawancara, observasi, dan analisis dokumen. Dari hasil pendampingan dan penyusunan laporan keuangan, BUMDes terbantu dalam menyiapkan laporan keuangan yang sesuai SAK-ETAP.]]>
<![CDATA[Pendampingan Penyusunan Laporan Keuangan CV. XXX di Kota Metro ]]>
<![CDATA[Utama, Fikri Rizki]]>
<![CDATA[ Sricommerce: Journal of Sriwijaya Community Services Vol. 5 No. 1 (2024): Sricommerce: Journal of Sriwijaya Community Services ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/jscs.v5i1.179
<![CDATA[Laporan keuangan yang transparan dan akuntabel menjadi tuntutan bagi semua bentuk perusahaan di era modern seperti sekarang. Hal ini tidak lepas dari salah satu dasar utama pengambilan keputusan oleh pihak manajemen adalah laporan keuangan yang menunjukkan hasil kinerja perusahaan. Perusahaan yang berbentuk Commanditaire Vennootschap (CV) sebagai salah satu unit usaha yang masih perlu pendampingan dalam pelaporan laporan keuangannya. Hal ini mengingat regulasi dan SAK-ETAP tentang perusahaan ini masih belum banyak dipahami oleh semua kalangan dan masih perlu disosialisasikan. Pengabdian dilakukan dengan pendekatan metode kualitatif. Ada tiga metode pengumpulan data dalam pengabdian ini, yakni; wawancara, observasi, dan analisis dokumen. Dari hasil pendampingan dan penyusunan laporan keuangan, CV XXX terbantu dalam menyiapkan laporan keuangan yang sesuai Standar Akuntansi yang berlaku umum.]]>
<![CDATA[The Effect of Local Government Characteristics on Performance of Local Government Administration ]]>
<![CDATA[Utama, Fikri Rizki]]>;
<![CDATA[Evana, Einde]]>;
<![CDATA[Gamayuni, Rindu Rika]]>
<![CDATA[ International Research Journal of Business Studies Vol. 12 No. 2 (2019): August-November 2019 ]]>
Publisher : <![CDATA[Universitas Prasetiya Mulya ]]>
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DOI: 10.21632/irjbs.12.2.197-208
<![CDATA[This study aimed to obtain empirical evidence of the level of regional wealth, the level of dependence to the central government, capital expenditure contribution and legislature size on the performance of local government administration. This research used a purposive sampling method. The study sample consisted of 293 LKPD provinces, districts, municipalities in Indonesia in 2015 which have been audited by the Supreme Audit Board. The result of the research shown that the variables of legislative size had a positive and significant effect on the performance of local government administration while the level of regional wealth, dependency level to the central government and capital expenditure contribution had no significant effect on the performance of the local government.]]>
<![CDATA[Pengaruh Perbedaan Gender dan Independensi Auditor Terhadap Kualitas Audit: Studi pada Auditor Eksternal di Kota Bandar Lampung ]]>
<![CDATA[Utama, Fikri Rizki]]>;
<![CDATA[Ardana, Yudhistira]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v7i3.3303
<![CDATA[This research aims to find empirical evidence of gender differences and auditor independence on audit quality. The population selected was all Public Accounting Firms in Bandar Lampung. Data collection techniques include distributing questionnaires directly and using google forms. Research data was processed using the Partial Least Square (PLS) program, namely Smart-PLS version 3.3.9. Empirically, the results of this study show that auditor gender differences have no influence on audit quality . Meanwhile, independence has a significant influence on audit quality. This independence is reflected in his ability to carry out audit tasks without being influenced by personal interests, without being pressured into decision-making, and without being influenced by external intimidation. The respondents used as the research population were only external auditors in the Bandar Lampung city area, so in the future it is necessary to expand the distribution of respondents to other cities as well. And also need to add other variables such as audit fees to audit quality because the amount of compensation (audit fee) received by the auditor will increase motivation for audit assignments. The findings in this research have several contributions, especially for external auditors in carrying out their audit duties. And hopefully this research will be useful for academics, especially further research.]]>
<![CDATA[Factors Influencing Tax Aggressiveness in Manufacturing Companies in Indonesia: An Analysis of Corporate Social Responsibility, Leverage, and the Moderating Role of Good Corporate Governance ]]>
<![CDATA[Yudhistira Ardana]]>;
<![CDATA[Utama, Fikri Rizki]]>;
<![CDATA[Lestari, Etty Puji]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 2 (2025) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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DOI: 10.32486/aksi.v10i2.898
<![CDATA[This research analyzes the factors influencing tax aggressiveness in manufacturing companies in Indonesia, focusing on Corporate Social Responsibility (CSR), leverage, and the moderating role of Good Corporate Governance (GCG). Tax aggressiveness refers to the efforts of companies to reduce their tax obligations, both legally and illegally. Data show that Indonesia's tax ratio has declined, reflecting the negative impact of tax aggressiveness on state revenue. This study employs a quantitative approach using panel data analysis of companies listed on the Indonesia Stock Exchange from 2020 to 2022. The findings indicate that CSR has a positive but not significant effect on tax aggressiveness. Leverage has a positive and significant effect, while liquidity also shows a positive impact on tax aggressiveness. On the other hand, independent commissioners moderated by CSR exhibit a negative but not significant influence. This study provides important insights for companies and regulators. Companies need to manage tax strategies ethically, and regulators should enhance oversight of tax aggressiveness practices. This research is expected to provide an empirical basis for better policymaking and encourage companies to use CSR as a tool to enhance tax compliance rather than disguise tax aggressiveness.]]>
<![CDATA[THE EFFECT OF GENDER DIFFERENCES, AUDIT FEES, AUDIT WORK EXPERIENCE, AND INDEPENDENCE ON AUDIT QUALITY ]]>
<![CDATA[Utama, Fikri Rizki]]>;
<![CDATA[Islam, Maruful]]>
<![CDATA[ FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 7 No 2 (2024): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis Islam IAIN Metro ]]>
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DOI: 10.32332/finansia.v7i2.9372
<![CDATA[Public accountants (APs) are required to maintain Audit Quality (KA) to produce financial statements (LK) that meet predetermined standards. Therefore, this study aims to determine the influence of gender differences, audit fees, audit work experience, and auditor independence on financial statements. The study procedures were carried out using a survey method, and the sample population was selected with convenience sampling by taking the condition of public accountants who work at KAP in Bandar Lampung City. Data were obtained using a questionnaire and then processed with the SPSS program. The results showed that audit work experience and auditor independence had a significant influence on KA. However, gender differences and audit fees had no significant effect.]]>
<![CDATA[Pengaruh Komitmen Afektif dan Work Related Stress terhadap Auditor Turnover Intention ]]>
<![CDATA[Utama, Fikri Rizki]]>;
<![CDATA[Rohman, Fatkhur]]>
<![CDATA[ Budgeting: Jurnal Akuntansi Syariah Vol. 6 No. 2 (2025): Budgeting: Jurnal Akuntansi Syariah, Desember 2025 ]]>
Publisher : <![CDATA[PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG ]]>
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DOI: 10.32923/d2vt8z17
<![CDATA[Human Resources (HR) play a crucial role in the sustainable development of a company. Public Accounting Firm (KAP) partners need to maintain turnover intentions to enhance auditor staff loyalty. The purpose of this study was to obtain empirical evidence on the influence of affective commitment and work-related stress on auditor turnover intention. The research method employed a survey. The convenience sampling method was chosen for the sampling technique, with the criteria being public accountants working at KAPs in Bandar Lampung City. The data used in this study were primary data collected through questionnaires. The Smart-PLS version 3.3.9 was used to process the collected primary data. The results showed a significant negative effect of affective commitment on auditor turnover intention. However, work-related stress had no effect on auditor turnover intention. The two independent variables in this study explained 50.7% of the external auditor turnover intention phenomenon, emphasizing the importance of understanding the behavior of public accountants working at KAPs. Suggestions for further studies include expanding the scope of independent variables influencing auditor turnover intention, such as auditor performance or job satisfaction. Thus, the results of this study can be the initial foundation for more in-depth research related to auditor turnover intention.]]>
