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All Journal Paradigma : Journal of Science, Religion and Culture Studies Jurnal Fakultas Ekonomi : OPTIMAL JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi JURNAL AKUNTANSI DAN AUDITING Media Riset Akuntansi Jurnal Dinamika Akuntansi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Riset Akuntansi Kontemporer Indonesian Journal for Social Responsibility Journal of Financial and Behavioural Accounting Asia Pacific Journal of Management and Education Journal of International Conference Proceedings Jurnal Pengabdian Masyarakat Waradin CONSEN: Indonesian Journal of Community Services and Engagement Journal of Governance Risk Management Compliance and Sustainability Jurnal Dinamika Akuntansi
Jurica Lucyanda
Program Studi Akuntansi Fakultas Ekonomi Dan Ilmu Sosial Universitas Bakrie
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Physics Social Sciences Other

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Pelatihan Transparansi dan Akuntabilitas di Yayasan Radiyatan Mardiyah Prumpung Jakarta Timur Lucyanda, Jurica; Iman Santoso, Berkah; Hady, Shofiyah; Permana, Fadil; Widiastuti, Tuti
Indonesian Journal for Social Responsibility Vol. 5 No. 02 (2023): December 2023
Publisher : LPkM Universitas Bakrie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36782/ijsr.v5i02.222

Abstract

The community service aims to provide training and assistance related to the transparency and accountability of the foundation from law, communication, accounting, and information technology at the Radiyatan Mardiyah Foundation (YRM) Prumpung East Jakarta. Currently, YRM is facing several problems, that is does not have a deed of establishment of the foundation. In addition, YRM's financial statements are still simple and have not made financial statements based on the Foundation's financial accounting standards (Interpretation of Financial Accounting Standards/ISAK 35). This problem is due to the limited understanding of the foundation management related to the transparency and accountability of the foundation. These limitations are important to be facilitated by providing training and assistance related to transparency from the perspective of law, communication, accounting, and information technology. This activity builds a YRM web and financial report application based on information technology based ISAK 35. The foundation's transparency and accountability training from law, communication, accounting, and informatics techniques was felt by participants to provide additional knowledge and understanding related to the foundation's transparency and accountability. Participants were satisfied with the material provided because it was in accordance with the information needs that were needed by the foundation management. This activity provides benefits for trainees on how important transparency and accountability are for the foundation. The output of this service is that YRM immediately has a legal entity and is able to implement the information technology-based financial statements based on ISAK 35.
Pelatihan Pengembangan Kapasitas Organisasi Desa Wisata Sukarame untuk Mendukung Program Geowisata di Kabupaten Pandeglang Jamilah Mihardja, Eli; Lucyanda, Jurica; Arni Widyastuti, Dominica; Fajrin Ismail, Rexy; Azzura, Denisa
Indonesian Journal for Social Responsibility Vol. 6 No. 02 (2024): December 2024
Publisher : LPkM Universitas Bakrie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36782/ijsr.v6i02.259

Abstract

The purpose of this activity is to develop the organizational capacity of Sukarame Tourism Village as a geo-tourism program in Pandeglang Regency. The activity was carried out with partners, namely the Pandeglang Regency Tourism Office and the Ujung Kulon Geopark Management Agency. Sukarame Tourism Village has achieved achievements as one of the best tourist villages in Indonesia. However, as one of the areas in the Ujung Kulon Geopark area, tourism village organizations still experience limited literacy related to branding strategies, promotion and marketing, and financial management. The method of community service is training and mentoring to design and implement geo-tourism promotion and financial management by optimizing the use of media. Training activities in the form of material presentation and discussion related to branding strategies, promotion and marketing, and financial management. While mentoring activities in the form of helping participants create social media for their business promotion. The results of the activity concluded that there was an increase in knowledge and understanding of branding, promotion and marketing strategies, and simple financial management according to accounting standards. The increase was seen from the results of the pre-test and post-test, there was an increase in participants' understanding related to financial management and reporting above 80%; understanding related to promotion and marketing above 12%; and understanding related to the importance of media in promotion and marketing as much as 88%. This activity provides other outputs such as content uploaded on social media, documentaries, and special websites for the development of geotourism programs.
The Readiness to Implement the University Social Responsibility: A Case Study at a Private Indonesian University Priscillia, Jessica Angel; Lucyanda, Jurica; Putri, Anggita; Asa, Sarah Novita
Asia Pacific Journal of Management and Education (APJME) Vol 8, No 1 (2025): March 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v8i1.3833

Abstract

This study investigates the readiness to implement the concept of University Social Responsibility (USR) at Bakrie University. USR is a concept of university commitment to the social community through an ethical approach that focuses on a Triple Bottom Line (TBL) approach (environmental, social, and economic). It supports the Civitas Academica in carrying out the work. It is concerned with community service activities from economic, social, and ecological aspects through the Tridarma of Higher Education (education, research, and community service). This study adopts a qualitative method using a case study approach at Bakrie University. The data collection is done through in-depth interviews. The results show that Bakrie University has partially adopted the USR concept. Bakrie University's main challenge in implementing the USR concept is the lack of integration of environmental education in the curriculum and monitoring and evaluating the impact of the USR program. However, the study concludes that Bakrie University is ready to implement USR concepts by focusing on environmental and social-based curriculum design, developing student participation in sustainable activities, and increasing collaboration with industries that focus on sustainability. This study contributes to education and sustainability research, particularly in USR.
The Role of Auditors’ Code of Professional Conduct as a Moderating Variable on Auditor Performance Tahar, Amara Farah; Lucyanda, Jurica; Hamidah, Endah
Journal of Governance Risk Management Compliance and Sustainability Vol. 5 No. 1 (2025): April Volume
Publisher : Center for Risk Management & Sustainability and RSF Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/jgrcs.v5i1.2294

Abstract

Research on auditor performance is a compelling topic because various internal factors, namely auditor accountability, competency, and independence, may affect auditor performance. Previous research concluded that the results of the factors affecting auditor performance were found to be inconclusive (mixed results). This motivated this study to re-examine further using contingency variables, i.e., the code of professional conduct as the moderating variable. This study examines the role of auditors’ code of professional conduct to strengthen the relationship between internal/external factors and auditor performance. This study uses attribution theory to develop and test the hypotheses. This study used a survey method, an electronic questionnaire. The respondents in this study were public sector auditors in Indonesia, with 101 respondents. The data analysis used was a moderated regression analysis technique. This study examined the validity and reliability of the data to ensure that the instruments were valid and reliable. It is hypothesized that an auditor’s code of professional conduct strengthens the relationship between internal factors and auditor performance. The result showed that the auditors’ code of professional conduct served as a quasi-moderator that strengthened the relationship between the auditor’s accountability on performance, while for the relationship between the auditor’s competency and independence on performance, the auditors’ code of professional conduct served as a pure moderator. The limitations of this study are related to the timeframe of data collection due to the high level of tasks of public sector auditors. This study contributes to behavioral management accounting research on auditors’ performance.
Pelatihan Penggunaan Aplikasi Mobile Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah di Galleries Abata Dita Nurmadewi; Jurica Lucyanda; Anastasya Andriarti; Haris Rafi; Ni Kadek Srimanik; Komang Ayu Sumariasih
Jurnal Pengabdian Masyarakat Waradin Vol. 5 No. 3 (2025): September : Jurnal Pengabdian Masyarakat Waradin
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/wrd.v5i3.786

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting the national economy, yet they still face challenges, particularly in maintaining financial records and reporting in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Abata Galleries MSME, as the partner in this activity, previously did not have a structured financial recording system, thus requiring technology-based assistance. This training activity aims to strengthen financial literacy and bookkeeping skills through the use of the KASIU mobile application based on SAK EMKM. The methods applied included a pre-test, material presentation, hands-on practice with the application, a post-test, and an evaluative discussion. The results of the activity indicate a significant improvement in participants’ understanding of SAK EMKM as well as their skills in preparing financial reports in accordance with the standards using the KASIU application. Participants who previously had no knowledge of SAK EMKM are now able to comprehend and implement standardized financial recording. This activity also fostered behavioral changes, particularly the awareness of the importance of maintaining structured daily records, thereby supporting transparency, accountability, and business sustainability.
THE EFFECT OF INDEPENDENCE AND RESPONSIBILITY ON SUBORDINATE OBEDIENCE TO ENGAGE UNETHICAL BEHAVIOR: EXPERIMENTAL STUDY Lucyanda, Jurica; Pratiwi, Monica; Tahar, Amara
JRAK Vol 17 No 2 (2025): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.22636

Abstract

Research related to subordinate obedience to engage in unethical behavior is still limited and inconclusive because of the existence of superior pressure. Therefore, the following factors influence obedient subordinates to engage in unethical behavior. This study examines the influence of independence and responsibility on subordinates’ obedience due to pressure from superiors to engage in unethical behavior. The research method used a true experiment using a 2 x 2 factorial design between subjects. Data was analyzed using ANOVA. The results show that subordinates who lack independence and responsibility to their superiors are more likely to engage in unethical behavior. Additionally, the results show that subordinates who lack independence and responsibility in their superiors are more likely to engage in unethical behavior. This research contributes to the behavioral research literature by understanding the factors that influence unethical behavior decisions by subordinates under pressure from superiors in real-world workplace contexts.
Pelatihan Pengelolaan dan Penyusunan Laporan Keuangan Berbasis Digital Berdasarkan Standar Akuntansi Keuangan untuk Pelaku UMKM Lucyanda, Jurica; Hatta, Holila; Julian, Muhammad Arvi Gelar; Fathulloh, Iqbal; Hasbie, Raka Muhammad; Asa, Sarah Novita
Indonesian Journal for Social Responsibility Vol. 7 No. 01 (2025): June 2025
Publisher : LPkM Universitas Bakrie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36782/ijsr.v7i01.366

Abstract

Community service (PkM) aims to increase the knowledge and understanding of micro, small, and medium enterprises (MSMEs) and the importance of accounting and financial statements in a business. Currently, the Government of Indonesia is focusing on developing MSMEs as a main foundation of the economic sector to encourage the ability to be independent in developing their businesses. However, the problem faced by MSMEs is that many have not prepared financial statements, especially based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This is due to the lack of knowledge and understanding of financial management and financial statements.  Based on these problems, it is necessary to give training in digital-based financial reports for MSMEs based on SAK EMKM. The community service method is training in accounting and financial reporting using SAK EMKM.  In addition, digital-based financial reports use the CrediBook application, making it easier for MSMEs to record business transactions. The partner of this PkM is a group of women (PKK) RW 02, Pancoran, South Jakarta, who produce cheese sticks under the brand "My Cheese". The results of this community service show that the participants gained increased knowledge and understanding of financial management and financial statements based on SAK EMKM. The increase can be seen from the pre-test and post-test results conducted on the training participants. The training resulted in a 75% increase in understanding of management and financial statements (from 25% to 100%) and an 87.5% increase in knowledge about SAK EMKM (from 12.5% to 100%).
From Natural Potential to Business Opportunity: Preparing Geotourism Based Entrepreneurship at Gunung Padang Site, Cianjur: Dari Potensi Alam ke Potensi Usaha: Menyiapkan Kewirausahaan Geowisata di Situs Gunung Padang Cianjur Mihardja, Eli Jamilah; Murtadha, Hasan Ali; Ihsan, Mohammad; Sari, Deffi Ayu Puspito; Harahap, Insan H; Lucyanda, Jurica; Yani, Ahmad
CONSEN: Indonesian Journal of Community Services and Engagement Vol. 5 No. 2 (2025): Consen: Indonesian Journal of Community Services and Engagement (In Press)
Publisher : Institut Riset dan Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57152/consen.v5i2.2024

Abstract

Situs Gunung Padang di Kabupaten Cianjur merupakan situs cagar budaya nasional yang menyimpan potensi besar sebagai destinasi geowisata berbasis konservasi dan edukasi. Namun, pengelolaan kawasan ini cenderung terjebak dalam pola mass tourism yang berorientasi pada kuantitas pengunjung, tanpa memperhatikan aspek pelestarian dan pemberdayaan masyarakat lokal. Artikel ini membahas inisiatif pengabdian masyarakat yang dilakukan oleh Universitas Bakrie dengan tujuan menyiapkan kewirausahaan berbasis geowisata di kalangan pemuda dan pelajar sekitar kawasan situs. Kegiatan ini merupakan program berkelanjutan yang diawali dengan survei pendahuluan pada April 2025 untuk memetakan potensi komunitas serta menyusun materi pelatihan. Metode pelaksanaan menggunakan pendekatan partisipatif berbasis komunitas, yang mencakup perancangan pelatihan kewirausahaan, pendampingan, serta penyusunan materi akademik yang relevan dengan prinsip geowisata. Hasil kegiatan awal menunjukkan tingginya antusiasme dan potensi keterlibatan generasi muda dalam praktik geo-entrepreneurship. Program ini diharapkan dapat mendukung tujuan pembangunan berkelanjutan (SDG 11), khususnya dalam mendorong pengelolaan kawasan wisata yang inklusif, edukatif, dan berkelanjutan.
The Role of Auditor Independence, Professionalism, Skepticism, and Organizational Culture on Auditor Performance Fauzi, Achmad; Lucyanda, Jurica; Permana, Fadil; Margaretha, Tifani; Novita, Mila
Jurnal Dinamika Akuntansi Vol. 16 No. 2 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v16i2.3703

Abstract

Purposes: This study aims to examine the role of internal and external factors in auditor performance. This study uses auditor independence, professionalism, and skepticism as internal factors and organizational culture as external factors. Methods: Drawing on the attribution theory to develop and test the hypotheses, this study conducts a survey method using an electronic questionnaire to collect data. The respondents are auditors working in the Big Four public accounting firms. Data are analyzed using multiple linear regression models. Findings: The results show that auditor independence, professionalism, skepticism, and organizational culture positively influence auditor performance. These findings confirmed the attribution theory that dispositional attribution and situational attribution play a key role in individual attributions, namely auditor performance. Novelty:  This study contributes to behavioral management accounting research, specifically the performance of auditors. Limited research still uses organizational culture as an external factor that may affect auditor performance.  The attribution theory complements previous studies investigating the determinants influencing auditor performance, from internal (dispositional attributions) to external (situational attributions) factors.
Co-Authors Achmad Fauzi Ade Rahmayanti Ade Rahmayanti, Ade ahmad yani Anastasya Andriarti Annastasya Nurdini , Dinda Annastasya Nurdini, Dinda Arni Widyastuti, Dominica Asa, Sarah Novita Azzura, Denisa Budi Priyanto, Adi Budi Priyanto, Adi Cecep Kusmana Deffi Ayu Puspito Sari, Deffi Ayu Puspito Devana Ayu Nurcholisha Dita Nurmadewi Ditya Anggriawan Ditya Anggriawan, Ditya Dudi Rudianto Eli Jamilah Mihardja Endah Hamidah, Endah Fadhilah, Anisah Fajrin Ismail, Rexy Fathulloh, Iqbal Gunardi Endro Hady, Shofiyah Harahap, Insan H Haris Rafi Hasbie, Raka Muhammad Hermatika, Prima Putri Holila Hatta IMAM WAHYUDI Iman Santoso, Berkah Julian, Muhammad Arvi Gelar Karlina, Rina Komang Ayu Sumariasih Lilyana - Margaretha, Tifani Maylia Pramono Sari Meizaroh, Meizaroh Mohammad Ihsan Monica Weni Pratiwi Monica Weni Pratiwi Murtadha, Hasan Ali Nahomy, Aisha Homy Ni Kadek Srimanik Novita, Mila Nura'ni, Sabrina Paramitha Permana, Fadil Pramesti, Titis Witri Pratiwi, Monica Priscillia, Jessica Angel Putri, Anggita Santoso, Berkah Iman Shofiyah Hady Silfi Lestari Wijaya, Silfi Lestari Suhud, Loekman H. Taga, Charis Tahar, Amara Tahar, Amara Farah Tuti Widiastuti Wardhani, Retno Hapsari Kusuma Weni Pratiwi, Monica