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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Manajemen dan Bisnis Sriwijaya Akuisisi : Jurnal Akuntansi Jurnal Akuntansi IJBE (Integrated Journal of Business and Economics) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Owner : Riset dan Jurnal Akuntansi Jurnal Riset Akuntansi Aksioma Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Aptekmas : Jurnal Pengabdian Kepada Masyarakat Journal of Governance and Accountability Studies Governors Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Akuntansi E-JURNAL AKUNTANSI Jurnal Cakrawala Akuntansi ABDINE :Jurnal Pengabdian Masyarakat
RIKA HENDA SAFITRI, RIKA
Accounting Department, Universitas Sriwijaya, Palembang, Indonesia
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OIL AND GAS REVENUE ACCOUNTING TREATMENT AND COMPLIANCE: SYSTEMATIC REVIEW OF UPSTREAM COMPANY PRACTICES Meila, Al Ahda Nafasya; Namira, Putri Rahma; Destari, Ryanti; Henda Safitri, Rika; Wahyudi, Tertiarto; Hamzah, Ruth Samantha
Jurnal Cakrawala Akuntansi Vol. 18 No. 1 (2026): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v18i1.49577

Abstract

The upstream oil and gas sector faces escalating complexity in revenue accounting treatment due to evolving international standards (PSAK 64/IFRS 15), substantial capital investments, reserve uncertainty, and intensifying climate-related asset valuation challenges, yet systematic evidence on implementation practices and compliance effectiveness across diverse institutional contexts remains fragmented. This study aims to comprehensively analyze revenue accounting treatment practices, evaluate compliance levels with financial accounting standards, map implementation challenges, and identify critical research gaps in upstream oil and gas companies through systematic literature review methodology. Following the PRISMA protocol, this research systematically searched four major academic databases Scopus, Web of Science, ProQuest, and ScienceDirect using predefined keywords, ultimately selecting 10 high-quality studies published between 2021-2025. The findings reveal that proper revenue accounting treatment is critical given the substantial global revenue magnitude and concentrated profit distribution patterns. Implementation of industry-specific accounting standards significantly enhances capital allocation efficiency, reduces information asymmetry, and positively impacts performance metrics. However, critical implementation challenges persist in three areas: absence of unified decommissioning accounting standards, inadequate frameworks for stranded asset valuation amid potential US$13-17 trillion devaluations, and insufficient transparency mechanisms for profit distribution reporting. This study contributes by providing systematic evidence synthesis across diverse geographical contexts, identifying prioritized research gaps in asset valuation frameworks and decommissioning standards, and offering actionable recommendations for standard setters to develop industry-specific guidance, regulators to strengthen enforcement mechanisms, and academics to pursue longitudinal comparative research examining climate risk integration in financial reporting practices.
Pelatihan Pembuatan Susu Kurma di Desa Sungai Buaya Kecamatan Pemulutan Kabupaten Ogan Ilir: Pengabdian Mukhtaruddin; Umi Kalsum; Luk Luk Fuadah; Tertiarto Wahyudi; Rika Henda Safitri; Trie Sartika Pratiwi; Padriansyah; Rizka Novelia; Shelly Prahadian Putri; Mahdanisa Anggita Hasibuan
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 April - Juni
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.5796

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan keterampilan dan pengetahuan pelaku usaha mikro, kecil, dan menengah (UMKM) di Desa Sungai Buaya, Kecamatan Pemulutan, Kabupaten Ogan Ilir, dalam mengolah buah kurma menjadi produk minuman sehat berupa susu kurma. Selama ini, pemanfaatan kurma oleh masyarakat masih terbatas sebagai buah konsumsi langsung dan belum diolah secara optimal menjadi produk bernilai tambah. Keterbatasan pengetahuan, minimnya inovasi produk, dan rendahnya keterampilan pengolahan menjadi permasalahan utama yang dihadapi UMKM setempat. Metode pelaksanaan kegiatan meliputi ceramah, demonstrasi, praktik langsung, dan diskusi interaktif. Peserta yang dihadiri sebanyak 22 orang diberikan materi mengenai manfaat gizi kurma, potensi ekonomi produk susu kurma, serta tahapan proses pembuatan yang higienis dan aman dikonsumsi. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan peserta dalam memproduksi susu kurma. Peserta mampu mempraktikkan proses pembuatan secara mandiri dan menunjukkan minat yang tinggi untuk mengembangkan produk ini menjadi usaha rumahan. Selain itu, kegiatan ini juga mendorong tumbuhnya jiwa kewirausahaan serta membuka peluang usaha baru yang berpotensi meningkatkan pendapatan masyarakat. Dengan demikian, pelatihan pembuatan susu kurma dapat menjadi salah satu alternatif strategi pemberdayaan ekonomi berbasis pangan lokal yang sederhana, aplikatif, dan berkelanjutan bagi UMKM di wilayah pedesaan.
PELATIHAN PERHITUNGAN BIAYA PRODUKSI PEMBUATAN SUSU KURMA DI DESA SUNGAI BUAYA KECAMATAN PEMULUTAN KABUPATEN OGAN ILIR Tertiarto Wahyudi; Umi Kalsum; Mukhtaruddin Mukhtaruddin; Rika Henda Safitri; Agil Novriansa; Rizka Novelia; Trie Sartika Pratiwi; Padriansyah Padriansyah; Shelly Prahadian Putri; Mahdanisa Anggita Hasibuan
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 2 (2026): Vol. 7 No. 2 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i2.56664

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku usaha mikro, kecil, dan menengah (UMKM) di Desa Sungai Buaya, Kecamatan Pemulutan, Kabupaten Ogan Ilir, dalam melakukan perhitungan biaya produksi pembuatan susu kurma secara tepat dan sistematis. Selama ini, sebagian besar pelaku UMKM belum memiliki pemahaman yang memadai mengenai komponen biaya produksi, sehingga penetapan harga jual produk sering kali hanya berdasarkan perkiraan dan tidak mempertimbangkan seluruh unsur biaya yang dikeluarkan. Pelatihan ini dilaksanakan dengan metode ceramah, diskusi, studi kasus, dan praktik langsung perhitungan biaya produksi susu kurma. Peserta yang terdiri dari 21 orang diberikan pemahaman mengenai konsep biaya bahan baku, biaya tenaga kerja langsung, serta biaya overhead produksi, kemudian dilatih untuk menyusun perhitungan harga pokok produksi per satuan produk secara sederhana dan aplikatif. Hasil kegiatan menunjukkan adanya peningkatan pengetahuan dan kemampuan peserta dalam mengidentifikasi dan mengelompokkan biaya serta menghitung total biaya produksi secara lebih akurat. Peserta juga mampu menentukan harga jual yang lebih rasional berdasarkan struktur biaya yang telah dihitung. Dengan adanya pelatihan ini, pelaku UMKM diharapkan dapat meningkatkan efisiensi usaha, mengoptimalkan keuntungan, serta mengembangkan usaha susu kurma secara berkelanjutan dan lebih profesional.
Integrity as a Contingency in Asset Misappropriation: Behavioral and Fraud Risk Perspectives Tertiarto Wahyudi; Umi Kalsum; Mukhtaruddin Mukhtaruddin; Rika Henda Safitri; Syarahfina Aprilisia
Integrated Journal of Business and Economics (IJBE) Vol 10, No 2 (2026): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v10i2.1605

Abstract

Abstract The study aims to analyze the influence of manager behavior, fraud risk elements, and integrity on asset misappropriation at a banking branch office in Palembang. The population of this research is managers of banking branch offices in Palembang who have been registered with the Financial Services Authority.The sample was determined based on a simple random sampling technique, namely 80 respondents. Data collection techniques used in this research are literature study and questionnaires. The results showed that moral obligation, pressure, and rationalization had a positive and significant effect on asset misappropriation. Meanwhile, behavior towards fraud, subjective norms, perceived behavioral control, opportunities, and abilities have no significant effect on asset misappropriation. In addition, integrity is able to moderate the influence attitude toward the fraud, perceived behavioral control, opportunity, rationalization and capability with asset misappropriation. 
Pengaruh Financial Technology terhadap E-Service Quality Perbankan Nasional dengan Digital self-efficacy sebagai Variabel Moderasi Nofiawaty Nofiawaty; Rika Henda Safitri; Padriansyah Padriansyah; Rizka Novelia; Umi Kalsum; Rosihan Arief HS
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3432

Abstract

The low level of e-banking adoption amid rapid digital development indicates issues in the adoption of technology-based financial services. Although Financial Technology and E-Service Quality have been shown to influence user behavior, the role of Digital Self-Efficacy as a moderating variable remains inconsistent in the literature. This study aims to examine the direct effects of financial technology and e-service quality on e-banking usage, as well as to test the moderating role of digital self-efficacy. The study employs a quantitative approach using primary data from 409 banking customers in South Sumatra selected via random sampling and analyzed using SEM-PLS. The results indicate that Financial Technology, E-Service Quality, and Digital Self-Efficacy have a positive and significant influence on e-banking usage, with E-Service Quality being the most dominant factor. However, Digital Self-Efficacy was not found to moderate this relationship. This study contributes to clarifying the role of digital self-efficacy as a direct variable and underscores the importance of digital service quality in enhancing e-banking adoption in developing countries.
Dampak Green Accounting Terhadap Kinerja Keuangan Perusahaan Pertambangan Indonesia Rika Henda Safitri; Relasari Relasari; Tomi Aslagar; Umi Kalsum; Rosihan Arief HS
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2544

Abstract

This research aims to empirically test the influence of green accounting, environmental performance, capital structure and company size on the financial performance of coal mining companies listed on the Indonesia Stock Exchange in 2018-2022. Based on the purposive sampling method, a sample of 16 companies was produced. The data analysis technique uses multiple linear regression analysis with SPSS 26 program tools. The results of this research show that green accounting and capital structure do not have a positive influence on financial performance. Meanwhile, environmental performance and company size have a positive influence on the company's financial performance.
AKUNTABILITAS PENGELOLAAN DANA DONASI DAN IMPLIKASINYA TERHADAP KEPERCAYAAN DONATUR PADA ORGANISASI NIRLABA Catherine Wijaya; Charen Patricia Sihotang; Corrie Yemima Ilona; Cristin Rosa Gultom; Ika Sasti Ferina; Rika Henda Safitri
Jurnal Riset Akuntansi Vol 25 No 1 (2026): Jurnal Riset Akuntansi Aksioma, Juni 2026
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v25i1.588

Abstract

Studi ini bertujuan untuk menganalisis peran akuntabilitas dalam pengelolaan dana donasi dan implikasinya terhadap kepercayaan donor pada organisasi nirlaba. Studi ini dimotivasi oleh meningkatnya pentingnya transparansi dan akuntabilitas dalam menjaga kepercayaan publik pada organisasi nirlaba. Penelitian ini menggunakan metode Tinjauan Literatur Sistematis (SLR) dengan pendekatan PRISMA 2020 untuk mengidentifikasi, mengevaluasi, dan mensintesis berbagai studi sebelumnya yang relevan yang diterbitkan selama periode 2021–2026. Sumber data diperoleh dari artikel jurnal ilmiah yang diakses melalui Google Scholar. Temuan menunjukkan bahwa akuntabilitas dalam pengelolaan dana donasi memainkan peran penting dalam meningkatkan kepercayaan donor melalui pelaporan keuangan yang transparan, pengendalian internal yang efektif, implementasi sistem informasi berbasis digital, dan komunikasi berkelanjutan dengan donor. Selain itu, transparansi dan sistem pelaporan berbasis teknologi mendukung organisasi dalam memberikan informasi secara real-time mengenai penggunaan dana donasi. Temuan lain menunjukkan bahwa mekanisme audit dan strategi penggalangan dana yang tepat mampu memperkuat kredibilitas dan keberlanjutan organisasi. Studi ini berkontribusi untuk memperjelas pentingnya mengintegrasikan akuntabilitas dan faktor-faktor pendukungnya sebagai upaya untuk meningkatkan kepercayaan donor dan menjaga keberlanjutan organisasi nirlaba.
The Effect of CEO Ethnicity, Ownership Concentration, and Audit Committee on Audit Report Lag Umi Kalsum; Rika Henda Safitri; Dirta Pratama Atiyatna; Audrey Audrey
Journal of Governance and Accountability Studies Vol. 5 No. 2 (2025): July
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v5i2.1977

Abstract

Purpose: This study examines several factors that may affect audit report lag, including CEO ethnicity, ownership concentration, and the number of audit committee meetings among LQ 45 companies in Indonesia from 2019 to 2022. Methods: This study employed a quantitative descriptive method to examine the relationships between variables, including the partial effects. SPSS was used as the statistical analysis tool to conduct descriptive statistics, assess assumption classifications, perform regression analysis of the research model, and test hypotheses using partial tests and the coefficient of determination. Results: The results of this study indicate that the CEO ethnicity and audit committee variables do not significantly affect audit report lag. However, the audit committee variable partially has a significant influence on audit report lag. Conclusion: CEO ethnicity does not significantly affect audit report lag. In contrast, ownership concentration significantly affects audit report lags. Furthermore, the audit committee variable does not significantly affect the audit report lag. Limitation: Audit Report Lag can reduce the usefulness and reliability of financial reports for users. There is a lack of references to these variables, especially the rarely studied ethnic variables. This study contributes to the literature by examining the relationship between the ethnicity and race of CEOs at LQ 45 companies as the research subject. Contributions: This study contributes to the audit literature by providing empirical evidence of the influence of CEO ethnicity, ownership concentration, and audit committee activities on audit report lag, specifically within LQ45 companies in Indonesia, highlighting the unique role of ethnic diversity in corporate governance contexts.
Impact of Green Accounting & Corporate Social Responsibility on Financial Performance: A Systematic Literature Review Dabbara Nurkayla Hufazsyah; Rika Henda Safitri; Emylia Yuniarti; Amirul Bahar
GOVERNORS Vol. 4 No. 3 (2025): December 2025-March 2026 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i3.7657

Abstract

This study examined the impact of green accounting and corporate social responsibility on financial performance through a systematic literature review. Peer-reviewed articles published between 2020 and 2025 were screened and synthesized to assess how environmental accounting practices and social responsibility disclosure were associated with corporate financial outcomes. The review found that green accounting was linked to stronger financial performance, mainly through lower operating costs driven by resource efficiency and compliance with environmental regulations. Evidence on the direct effect of corporate social responsibility on financial performance was mixed. Several studies reported positive financial outcomes through improved corporate reputation and increased investor confidence, while other studies reported limited or no direct association. Legitimacy theory and stakeholder theory were used to interpret how transparency in environmental and social practices influenced financial performance. The synthesis indicated that integrated implementation of green accounting and corporate social responsibility supported financial stability and reputational outcomes, although the results varied by industry and depended on implementation quality and governance.
Pemberdayaan UMKM Ekowisata Melalui Usaha Rumah Tangga Bernilai Jual di Desa Burai Henda Safitri, Rika; Kalsum, Umi; Luk Fuadah, Luk; Novelia, Rizka; Dwi Maya Sari, Elisabet; Resah Pratama, Reza
ABDINE: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2025): ABDINE : Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Riau Pesisir

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52072/abdine.v5i1.1304

Abstract

Tujuan dari kegiatan pengabdian kepada masyarakat ini adalah untuk  memberdayakan UMKM Ekowisata melalui usaha rumah tangga bernilai jual di Desa Burai Kecamatan Tanjung Batu Kabupaten Ogan Ilir. Pemberdayaan ini dilakukan dengan memberikan Solusi usaha rumah tangga bernilai jual melalui metode ceramah, metode tutorial dan metode diskusi atau tanya jawab atas ide industri rumah tangga, peluang, tantangan dan kendala yang dihadapi. Kegiatan ini dilaksanakan pada tanggal 09 Oktober 2023 dihadiri 25 peserta yang terdiri dari masyarakat desa dan hasil kegiatan ini memberikan dampak positif bagi peserta karena peserta memiliki motivasi lebih baik untuk mencoba menemukan ide usaha rumah tangga dengan memproduksi produk bernilai tambah dan memilih metode pemasaran yang tepat baik secara langsung maupun tidak langsung dengan memanfaatkan media komunikasi sosial. Antusias peserta juga ditandai dengan masukan agar kegiatan serupa yang bisa memberikan kontribusi bagi pengembangan desa Ekowisata Burai tetap dilanjutkan dengan topik lanjutan yang sama atau berbeda. Implikasi dari kegiatan ini adalah untuk memotivasi peserta  meningkatkan skill dalam menghasilkan produk, pengemasan, penggunaan media sosial untuk promosi  usaha rumah tangga yang bernilai jual.
Co-Authors Agil Novriansa Amirul Bahar Asfeni Nurullah Asfeni Nurullah Audrey Audrey Bunga Aulia Bunga Aulia Burhanuddin Burhanuddin Catherine Wijaya Charen Patricia Sihotang Corrie Yemima Ilona Cristin Rosa Gultom Dabbara Nurkayla Hufazsyah Destari, Ryanti Dirta Pratama Atiyatna Dwi Maya Sari, Elisabet Emylia Yuniarti Fuadah, Lukluk Hamzah, Ruth Samantha HASNI YUSRIANTI Ika Sasti Ferina Kalsum, Umi Kencana Dewi Luk Fuadah, Luk Mahdanisa Anggita Hasibuan Meila, Al Ahda Nafasya Mukhtaruddin Mukhtaruddin Namira, Putri Rahma Nofiawaty Nofiawaty Novelia, Rizka Padriansyah Padriansyah Padriansyah Pratiwi, Trie Sartika Relasari, Relasari Resah Pratama, Reza Riska Tharika Rizka Novelia Rosihan Arief HS Rosihan Arief HS Rosihan Arief HS Shelly Prahadian Putri Syarahfina Aprilisia Tertiarto Wahyudi Tjandrakirana, Rina Tomi Aslagar Umi Kalsum Yulia Saftiana Yuliani . Yuliani Yuliani