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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 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 JUAN: Jurnal Pengabdian Nusantara 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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The Role of Auditors’ Code of Professional Conduct as a Moderating Variable on Auditor Performance Amara Farah Tahar; Jurica Lucyanda; Endah Hamidah
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.
The Role of Auditor Independence, Professionalism, Skepticism, and Organizational Culture on Auditor Performance Achmad Fauzi; Jurica Lucyanda; Fadil Permana; Tifani Margaretha; Mila Novita
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.
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 Eli Jamilah Mihardja; Hasan Ali Murtadha; Mohammad Ihsan; Deffi Ayu Puspito Sari; Insan H Harahap; Jurica Lucyanda; Ahmad Yani
CONSEN: Indonesian Journal of Community Services and Engagement Vol. 5 No. 2 (2025): Consen: Indonesian Journal of Community Services and Engagement
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.
Financial Reporting Training Based on Financial Accounting Standards for Foundation at Yayasan Darul Hikam Insani Bekasi: Pelatihan Pelaporan Keuangan Berdasarkan Standar Akuntansi Keuangan Yayasan di Yayasan Darul Hikam Insani Bekasi Jurica Lucyanda; Monica Weni Pratiwi; Berkah Iman Santoso; Raka Muhammad Hasbie; Sarah Novita Asa; Khairun Najwa Mubarok
CONSEN: Indonesian Journal of Community Services and Engagement Vol. 5 No. 2 (2025): Consen: Indonesian Journal of Community Services and Engagement
Publisher : Institut Riset dan Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57152/consen.v5i2.2294

Abstract

Community Service (PkM) aims to increase the knowledge and understanding of the management of the Darul Hikam Insani Foundation (YDHI) Pondok Gede Bekasi in compiling the Foundation's financial statements in accordance with the Financial Accounting Standards (SAK) compiled by the Indonesian Institute of Accountants (IAI), namely the Interpretation of Financial Accounting Standards (ISAK) 335. This training was carried out to provide solutions for the management of the Foundation because of the problems faced by the management of the Darul Hikam Insani Mosque Foundation Pondok Gede Bekasi. The problem faced is the limited literacy related to the preparation of financial statements based on Financial Accounting Standards for Foundations which are non-profit oriented entities so that the Foundation's management has not implemented financial reporting based on ISAK 335. Financial statements are a tool of accountability of the Foundation's management to donors so that the finances obtained are reported transparently and accountably. In addition, the rapid development of technology so that it is the focus of this service activity to help and facilitate the Foundation's management to make financial statement applications based on digital-based ISAK 335. This activity provides significant benefits for YDHI management in compiling financial statements based on ISAK 335, in addition to the existence of a digital-based application can help YDHI management prepare transparent and accountable financial reports as a medium of accountability to donors.
PELATIHAN PENULISAN NARASI STORYTELLING BERBASIS KECERDASAN BUATAN BAGI UMKM GALLERIES ABATA Dita Nurmadewi; Jurica Lucyanda; Zakiul Fahmi Jailani; Rega Saputra; Aulia Febriyanti
JUAN: Jurnal Pengabdian Nusantara Vol. 3 No. 3 (2026): Juli 2026
Publisher : CV Sentra Nusa Connection

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63545/juan.v3.i3.326

Abstract

UMKM Galleries Abata merupakan mitra usaha yang bergerak pada produk kerajinan dan batik yang memiliki potensi untuk dikembangkan melalui pemasaran digital. Salah satu kebutuhan mitra adalah kemampuan menyusun narasi produk yang informatif dan menarik untuk mendukung digital storytelling. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan kapasitas mitra dalam menyusun narasi storytelling dengan memanfaatkan artificial intelligence (AI), khususnya Google AI Pro, sebagai alat bantu. Pelatihan dilaksanakan melalui tahapan identifikasi kebutuhan, penyampaian materi, demonstrasi penggunaan AI, praktik penyusunan prompt, praktik penulisan dan penyuntingan narasi, serta evaluasi. Kegiatan dilaksanakan pada Juni 2026 bersama UMKM Galleries Abata di Jakarta. Pengukuran ketercapaian dilakukan melalui pretest, post-test, dan penilaian hasil praktik peserta. Hasil evaluasi terhadap 5 peserta menunjukkan rata-rata nilai pretest sebesar 46 dan post-test sebesar 92, dengan kenaikan rata-rata sebesar 46 poin atau 100%. Hasil kegiatan menunjukkan bahwa mitra mampu menggunakan AI sebagai alat bantu dalam ideasi dan penyusunan draf narasi produk untuk mendukung konten pemasaran digital. Namun, hasil AI tetap memerlukan penyuntingan dan validasi oleh mitra agar narasi sesuai dengan identitas dan kondisi produk.
Co-Authors Achmad Fauzi Ade Rahmayanti Ade Rahmayanti, Ade Ahmad Yani Amara Farah Tahar Anastasya Andriarti Anggita Putri Annastasya Nurdini , Dinda Annastasya Nurdini, Dinda Arni Widyastuti, Dominica Asa, Sarah Novita Aulia Febriyanti Azzura, Denisa Berkah Iman Santoso Budi Priyanto, Adi Budi Priyanto, Adi Cecep Kusmana Deffi Ayu Puspito Sari Devana Ayu Nurcholisha Dita Nurmadewi Dita Nurmadewi Ditya Anggriawan Ditya Anggriawan, Ditya Dudi Rudianto Eli Jamilah Mihardja Endah Hamidah Fadhilah, Anisah Fadil Permana Fajrin Ismail, Rexy Fathulloh, Iqbal Gunardi Endro Hady, Shofiyah Hasan Ali Murtadha Hasbie, Raka Muhammad Hermatika, Prima Putri Holila Hatta IMAM WAHYUDI Iman Santoso, Berkah Insan H Harahap Jessica Angel Priscillia Julian, Muhammad Arvi Gelar Karlina, Rina Khairun Najwa Mubarok Komang Ayu Sumariasih Lilyana - Maylia Pramono Sari Meizaroh, Meizaroh Mila Novita Mohammad Ihsan Monica Weni Pratiwi Monica Weni Pratiwi Nahomy, Aisha Homy Ni Kadek Srimanik Nura'ni, Sabrina Paramitha Nurjannah Nurjannah Permana, Fadil Pramesti, Titis Witri Rafi, Haris Raka Muhammad Hasbie Rega Saputra Santoso, Berkah Iman Sarah Novita Asa Shofiyah Hady Silfi Lestari Wijaya Silfi Lestari Wijaya, Silfi Lestari Suhud, Loekman H. Taga, Charis Tifani Margaretha Tuti Widiastuti Wardhani, Retno Hapsari Kusuma Weni Pratiwi, Monica Zakiul Fahmi Jailani