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All Journal Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Indonesian Journal of Community Engagement Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Rindu Rika Gamayuni
Faculty of Economics and Business, Universitas Lampung
Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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PENGARUH BIAYA AUDIT, TEKNOLOGI INFORMASI DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT SELAMA COVID-19 Indra Indra; Rindu Rika Gamayuni; Usep Syaipudin
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2021: JTAKEN Vol. 7 No. 1 June 2021
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1136.5 KB) | DOI: 10.28986/jtaken.v7i1.527

Abstract

The Corona Virus Disease (COVID-19) is endemic in Indonesia and affects many sectors, including the economic and government sectors. During the COVID-19 pandemic, BPK, as the government’s external auditors, continued to carry out the audit to maintain accountability for state finances despite budget refocusing and large-scale social restrictions (Pembatasan Sosial Berskala Besar, PSBB). This study aims to determine the significance of audit costs due to budget refocusing, IT utilization, and auditor competence on audit quality during the work from home (WFH) policy. This study processed questionnaire data from 70 auditors from three representative offices of BPK in provinces under three different categories, namely A, B, and C. The research data was processed using SmartPLS software to analyze data with measurement models and structural models with a 90 percent confidence level. Data processing shows that the effect of audit costs and the use of information technology on audit quality during the COVID-19 pandemic has a feeble and insignificant effect; thus, the hypothesis is not supported. Meanwhile, the competence of auditors has a significant effect on the quality of audit results; ergo, the hypothesis is supported.
The Effect of Good Corporate Governance on The Sharia Firm Value Moderated by Financial Performance on The Jakarta Islamic Index 70 Aulia Aditiya Alhafiz; Rindu Rika Gamayuni; Fitra Dharma
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 2 No. 2 (2025): (July) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/jemba.v2i1.48

Abstract

Macroeconomic instability and low investor participation in Indonesia’s capital market especially among sharia-compliant investors highlight the importance of corporate governance in enhancing firm value. This study examines the effect of Good Corporate Governance (GCG) mechanisms on the value of firms listed in the Jakarta Islamic Index 70 (JII70), and whether profitability, measured by Return on Assets (ROA), moderates this relationship. Using secondary data from 2022–2024 and applying multiple and moderated regression analysis in EViews 13, the results reveal that GCG components (institutional ownership, audit committee, and independent commissioners) do not directly influence firm value. However, profitability significantly moderates the relationship between independent commissioners and firm value. This study contributes to the understanding of GCG effectiveness in sharia firms and highlights the critical role of profitability in strengthening corporate value. The novelty lies in examining this interaction within the context of Indonesia’s sharia capital market, offering practical implications for regulators, investors, and company management.
Green Economy and Digital Marketing-Based Financial Management for MSMEs in Lampung Rindu Rika Gamayuni; Einde Evana; Fajar Gustiawaty Dewi; Fitra Dharma; Anggun Trisnani
Indonesian Journal of Community Engagement Vol. 2 No. 3 (2025): (September) Indonesian Journal of Community Engagement
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/ijce.v2i1.85

Abstract

This community service activity disseminates the research results of the project leader and is aimed at MSME partners in Lampung Province engaged in various business sectors, including handicrafts, snacks, culinary products, beverages, coffee, tapis, batik, and fashion. Green Economy-based financial management refers to a financial management concept that integrates environmental sustainability as a key component in achieving the Sustainable Development Goals (SDGs). Based on situation analysis and an initial survey, the main problems faced by MSMEs were identified as: (1) weak financial management, (2) limited product marketing through digital platforms, and (3) inadequate production waste management. The implementation method included situation analysis, capacity building through knowledge sharing and training, as well as monitoring and evaluation activities. The results of this program showed: (1) improved knowledge and understanding among participants regarding environmentally friendly financial management practices, (2) enhanced ability of MSMEs to market products through digital marketing, thereby increasing income and business continuity, and (3) better waste management practices using the 3R approach (reduce, reuse, recycle) to create value-added products. Overall, this activity has made a significant practical contribution by strengthening MSMEs’ capacity to apply sustainable financial management and digital marketing strategies that support long-term business resilience and environmental sustainability.
Co-Authors Anggun Trisnani Aulia Aditiya Alhafiz Einde Evana Fajar Gustiawaty Dewi Fitra Dharma Indra Indra Usep Syaipudin