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All Journal ETIKONOMI Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JDM (Jurnal Dinamika Manajemen) Laa Maisyir Jurnal Ekonomi Islam Infestasi Journal of Accounting and Investment Benefit: Jurnal Manajemen dan Bisnis DERIVATIF Akuisisi : Jurnal Akuntansi Jurnal Agribisnis Management Analysis Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Manajemen & Keuangan Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Journal of Accounting Science al-Uqud : Journal of Islamic Economics BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks SAR (Soedirman Accounting Review): Journal of Accounting and Business Kompartemen : Jurnal Ilmiah Akuntansi RJABM (Research Journal of Accounting and Business Management) SENTRALISASI Owner : Riset dan Jurnal Akuntansi NISBAH: JURNAL PERBANKAN SYARIAH Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Shirkah: Journal of Economics and Business Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Mantik Jurnal Proaksi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Journal of Enterprise and Development (JED) Jurnal Akademi Akuntansi (JAA) Budimas : Jurnal Pengabdian Masyarakat Journal of Economics Research and Social Sciences RATIO: Reviu Akuntansi Kontemporer Indonesia juremi: jurnal riset ekonomi Jurnal Ekonomi Proceedings Series on Social Sciences & Humanities Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Akuntansi Keuangan dan Bisnis Journal of Finance and Business Digital (JFBD) Journal of Accounting and Finance Management (JAFM) Innovation Business Management and Accounting Journal Review of Applied Accounting Research Asian Journal of Management Analytics JIPkM Journal of Islamic Economics Lariba Eduvest - Journal of Universal Studies Jurnal Mahasiswa Akuntansi Samudra Paradoks : Jurnal Ilmu Ekonomi IIJSE El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Journal of Ekonomics, Finance, and Management Studies JIFA (Journal of Islamic Finance and Accounting) E-Jurnal Akuntansi JESH: Journal of Economics, Social, and Humanities
Bima Cinintya Pratama
Universitas Muhammadiyah Purwokerto
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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Continuance Intention Use E-Filing : The Influence Quality Information, System, Service and Satisfaction as a Mediator Benita Herliana Maharani; Bima Cinintya Pratama; Azmi Fitriati; Siti Nur Azizah
Jurnal Proaksi Vol. 10 No. 4 (2023): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i4.4957

Abstract

Satisfaction with the use of the e-filing system can be used as a basis for users to continue to have the intention to use the system. Because if users are satisfied with the e-filing system, there is a strong possibility that they will continue to use the system. The aim of this research is to examine the role of information, system and service quality in influencing continued intention to use e-filing. Apart from that, this research also aims to test the role of satisfaction as a mediator between these factors on the intention to continue using e-filing. The population of this research is users of the E-Filing system for individual taxpayers at the Purwokerto Pratama Tax Service Office with a sample of 200 respondents. Research analysis was carried out using structural equation modeling (SEM) with a Partial Least Square (PLS) approach. The results of this research show that the variables of information, system, and service quality have a positive effect on continuance intention. This research also shows that the satisfaction variable mediates the relationship between information, system and service quality on continuance intention.
Entrepreneurial Orientation and Personal Growth on Organizational Performance: The Role of Innovation Capability Ainunnisa Al Rumra; Bima Cinintya Pratama; Eko Hariyanto; Hardiyanto Wibowo
Jurnal Proaksi Vol. 10 No. 4 (2023): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i4.4967

Abstract

Organizational performance is the success of an organization in achieving competitive advantage that is influenced by entrepreneurial attitude, mindset, personal growth, and innovation ability. This research aimsto examine how the entrepreneurial attitude, mindset, and personal growth adopted by companies affect company performance through the innovation process. The population in this study is 19,044 MSMEs in Banyumas, Cilacap, and Brebes regencies. Sampling was carried out by stratified sampling method so that a sample of 200 respondents was obtained. This research uses the SMART – PLS analysis method. The results showed that entrepreneurial attitude, mindset, personal growth, and innovation ability positively affect organizational performance, and innovation ability mediates entrepreneurial attitude, mindset , personal growth towards performance organization.
Human and Social Capital as Antecedents of Spiritual Capital on MSME Innovation Bima Cinintya Pratama; Amrizah Kamaluddin; Azmi Fitriati; Shukriah Saad; Maulida Nurul Innayah; Siti Syaqilah Hambali
ETIKONOMI Vol 23, No 2 (2024)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v23i2.32201

Abstract

Research Originality: The originality of this paper lies in its inclusion of the mediating role of human capital and social capital in the connection between spiritual capital and MSME innovation capability.Research Objectives: This study examined how Innovation in MSMEs by using antecedents of their spiritual capital, human capital, and social capital.Research Methods: This study using sample from MSME operators and owners located in the western part of Central Java Province. The analysis conducted in this study was using Structural Equation Model.Empirical Results: The results found that spiritual capital, human capital, and social capital has a significant positive effect on innovation capability. In addition, human capital and social capital can mediate the relationship between spiritual capital and innovation capability.Implications: From the results of this study, it can be implied that spiritual capital, human capital, and social capital is very important for MSMEs managers and owners to create innovation to make value-added for their business. Therefore, MSMEs should concern on the management of those capitals.JEL Classification: E31, F31, C22How to Cite:Pratama, B. C., Kamaluddin, A., Fitriati, A., Saad, S., Innayah, M. N., & Hambali, S. S. (2024). Human and Social Capital as Antecedents of Spiritual Capital on MSME Innovation. Etikonomi, 23(2), 238 – 396. https://doi.org/10.15408/etk.v23i2.32201. 
The Influence Of The Board of Supervisors, Commissioners, and the Audit Committee To The Islamc Social Reporting With The Size of Company as a Moderation Variable Yessy Anggriani; Iwan Fakhruddin; Ani Kusbandiyah; Bima Cinintya Pratama
LAA MAISYIR: Jurnal Ekonomi Islam Vol.11 No.1 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v11i1.46452

Abstract

The protection for costumers fund deposited at the bank is a crucial aspect within the relationship between the bank and costumers. This is very important considering that costumers’ money is susceptible to a number of threats such as illegal practices by bank’s employees themselves or other parties through a variety of methods. This research aims at assessing the influence of the Board of Supervisors within the Sharia Bank, the Board of Commissioners, and the Committee of Auditing to Islamic Social Reporting. This research employs the company size as the moderation variable. The population and data used cover 15 general sharia banks registered at the OJK (the Indonesian Authority for Financial Service) in 2015 with 86 observation points. The analysis methods applied in the research are classical assumptions and regression test with Stata. The findings of the research indicate that the size of the Sharia Supervisor Board and the Sharia Supervisor Board Meeting with measurement moderation has positive impacts to the Islamic Social Reporting. The Islamic Social Reporting is very significant to ensure the companies comply to the sharia rules, to increase stakeholder trusts, to manage risks, and to support sustainable social and economic development.
TAX AVOIDANCE IN INDONESIAN COMMERCIAL BANKS: POLITICAL CONNECTIONS AND BOARD OF COMMISSIONERS Rahayu, Faza Lutfi; Pratama, Bima Cinintya; Fitriati, Azmi; Santoso, Selamet Eko Budi
Derivatif : Jurnal Manajemen Vol 17, No 1 (2023): April
Publisher : Universitas Muhammadiyah Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jm.v17i1.1156

Abstract

The purpose of this research is to test tax avoidance taking into account the influence of political connections, as well as tenure of the board of commissioners and compensation of the board of commissioners as moderating variables. The population used in this study are commercial banks registered with the Financial Services Authority (OJK) with a sample of 205 out of a total of 41 banking sector companies in 2017-2021. This study uses panel data regression model analysis. The analysis techniques used in this study were descriptive statistical tests, preliminary tests ( Breusch-Pagan, likelihood tests, Hausman tests ), diagnostic tests (heteroscedasticity tests and autocorrelation tests), and hypothesis testing. Based on the results of the three preliminary tests in determining the panel data regression model, this study uses a random effect model to test the relationship between variables in model 1 and model 2 to test the hypothesis. The results of this study indicate that political connections have a negative effect on tax avoidance, meaning that the board of commissioners who have political connections does not change the characteristics of their special relationship with the government to always pay taxes according to the proper tax rate. The board of commissioners tenure variable has a positive effect on tax avoidance, this shows that the length of the term of office of members of the board of commissioners triggers more aggressive characteristics to take tax avoidance actions without looking at the risk-taker for the company as well as the reputation of the term of office as the board of commissioners. The Compensation variable of the board of commissioners has a positive effect on tax avoidance, this shows that giving compensation to members of the board of commissioners will reduce the level of profit after tax due to burdens or costs borne by the company. So what happens is the lower the taxable profit, the lower the effective tax charged. Meanwhile, this study can prove the role of the board of commissioner's tenure variable in strengthening the relationship between political connections and tax avoidance. Also, proving the role of the board of commissioner's compensation variable does not affect the relationship between political connections and tax avoidance.
PENGARUH KOMITE AUDIT DAN INTELLECTUAL CAPITAL TERHADAP KINERJA MAQASHID SYARIAH Hoerunisa, Nadila; Karbaila, Felicity Zahro Tunisa; Pratama, Bima Cinintya; Annisa, Salsa Rizky Dwi; Ismail, Aji Fajar
Derivatif : Jurnal Manajemen Vol 17, No 1 (2023): April
Publisher : Universitas Muhammadiyah Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jm.v17i1.886

Abstract

Tujuan penelitian ini yaitu untuk menguji adanya pengaruh intellectual capital dan komite audit terhadap kinerja maqashid Syariah pada perbankan Syariah. Sampel pada penilitan ini berjumlah 28 yang berasal dari 2 laporan tahunan dari 15 perbankan Syariah yang ada di Indonesia untuk periode 2019-2020. Penelitian ini menggunakan meotde purposive sampling, diuji menggunakan analisis regresi linear berganda dan hasilnya menunjukkan bahwa intellectual capital tidak berpengaruh terhadap kinerja maqashid Syariah, Hal ini karena operasional rutin dari operasional perbankan yang diatur dan prosedur bisnis perusahaan hanyalah formalitas dan bukan karena didasarkan pada prinsip kesengajaan. Jika dilihat dari teori dasar sumber daya, dapat diketahui bahwa perbankan syariah masih menggunakan teori konvensional untuk mengelola sumber dayanya. Dan  dikarenakan mayoritas perbankan syariah di Indonesia berasal dari perbankan konvensional, hal ini yang menjadi alasan perbankan syariah masih menganut prinsip konvensional. Sedangkan komite audit berpengaruh positif terhadap kinerja maqashid Syariah. Komite Audit memantau memberikan informasi yang dapat dipercaya kepada stakeholder dan pengendalian internal perusahaan, sehingga diharapkan tingkat transparansi dan keandalan laporan keuangan akan lebih baik, dan menciptakan keadilan sehingga kinerja bank syariah Maqashid dapat ditingkatkan.Kata Kunci : Intellectual Capital, Komite Audit, Kinerja Maqashid  Syariah
Obedience Pressure, Professional Ethics, Attitude of Skepticism and Independence Towards Audit Judgment: Tekanan Ketaatan, Etika Profesi, Sikap Skeptis dan Independensi Terhadap Keputusan Audit Pratama, Bima Cinintya; Ahmad, Zulfikar Ali; Innayah, Maulida Nurul
Journal of Accounting Science Vol. 2 No. 2 (2018): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v2i2.1238

Abstract

This study investigates the interaction effects of obedience pressure, professional ethics, skepticism attitude, and auditor independence towards audit judgment taken by auditors. Total samples of fifty-four Masters of Accounting and Professional Program in Accounting students were provided with a set of questionnaire to see their perceptions of audit judgments. The sample was conducted by convenience sampling method. Analyses of the data using multiple regression found that obedience pressure, professional ethics, and auditor independence significantly affect audit judgment taken by auditors. While, skepticism attitude was not significantly affect audit judgment. We argue that this was because many of our respondents were not having experience as a real auditor so that they did not have audit knowledge well enough that may affect their judgments.
The Influence of Intellectual Capital and Personal Growth on Organizational Performance in Micro, Small and Medium Enterprises Faiz, Deva Nailul; Pratama, Bima Cinintya; Dirgantari, Novi; Hapsari, Ira
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 2 (2023): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i2.6174

Abstract

This research aims to test the application of organizational performance to MSMEs in Banyumas, Cilacap, and Brebes Regencies by considering aspects of human capital, structural capital, customer capital, and personal growth. This research used a sample of 200 MSME respondents from the Banyumas, Cilacap, and Brebes Regencies. The sampling was calculated using the Slovin Technique. The population used in this research was 19,044 MSMEs in the Banyumas, Cilacap, and Brebes Regencies. The analytical tool used in this research is Smart-PLS, using an inner model, an outer model, and hypothesis testing. The outer model is used for validity and reliability tests. Inner models were carried out for R-square and F-square tests. Hypothesis testing is carried out through bootstrapping testing. This research shows that the variables human capital, structural capital, customer capital, and personal growth positively affect organizational performance. The implication resulting from this research is that MSME players must optimize their business potential by considering aspects of human capital, structural capital, customer capital, and personal growth to improve organizational performance in MSMEs
Does Financial Attitude, Behavior, Knowledge, and Inclusion a Driving Factor in the Financial Capability of A Business Actor? Rosalina, Silvia; Pratama, Bima Cinintya; Fakhruddin, Iwan; Wibowo, Hardiyanto
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 2 (2023): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i2.6179

Abstract

This research examines the influence of Financial Attitude, Knowledge, Behavior, and Inclusion on Financial Capability. The population used in this research was 19,044 business sectors in Banyumas, Brebes, and Cilacap Regencies. The sample calculation method in this research uses the Solvin technique so that the number of samples used in this research is 200 business sectors in Banyumas, Brebes, and Cilacap Regencies. The sampling technique used was the judgment sampling technique for MSMEs in Banyumas, Brebes, and Cilacap Regencies. This research uses the SEM (Structural Equation Modeling) analysis method with the Partial Least Square (PLS) approach which includes two models, namely the outer model and the inner model. The results of this research show that financial attitude, financial behavior, financial knowledge, and financial inclusion positively affect financial capability. Keywords: Financial Attitude, Financial Knowledge, Financial Behavior, Financial Inclusion, and Financial Capability.
Influence of Board Directors, Independent Commissioners, Audit Committee on CSR Afriatun Khasanah; Nur Isna Inayati; Iwan Fakhruddin; Bima Cinintya Pratama
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 2 (2023): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i2.6194

Abstract

This research aims to determine how the size of the board of directors, educational background of directors, representation of female directors, proportion of independent commissioners, and audit committees affect CSR. The population in this research is General Banking companies listed on the Indonesia Stock Exchange. The sample used is a general banking company registered on the IDX that publishes annual and sustainability reports. Forty-two conventional general banking company sectors were sampled in the research for the 2018-2022 period. The method used is the panel regression method. This research hypothesis test shows that there is an influence on the educational background of directors. This is because, with more diversity in the educational background of directors, there will be more diversity in supervision, insight, perception, and different skills and expertise on each board of directors, which will complement each other. The variable proportion of independent commissioners also positively affects CSR disclosure. This supports the theory of stakeholders because the decisions taken by the company will be more objective and able to protect all stakeholders. Meanwhile, the variables number of board of directors, representation of women directors, and number of audit committees do not influence CSR.                             Keywords: Size of Board of Directors, Educational Background of Directors, Representation of Female Directors, Proportion of Independent Commissioners, Size Audit Committee, and CSR
Co-Authors Adhisti, Raya Anandita Puspaning Adhitia Nur Fatah Adinda Nur Afifah Aditya Prasetyanto Afriatun Khasanah Ailsa Nadiyah Shabrina Ainunnisa Al Rumra Akbar Nugroho, Andes Akhmad Darmawan Akhmad Darmawan Akhmad Darmawan Alfalisyado Alfato Yusnar Kharismasyah Amalia Utami Amrizah Kamaluddin Andes Akbar Nugroho Andra Tiara Syafira Andriano, Ikbar Anggi Puspitasari, Marcela Anggun Tri Wardani Ani Kusbandiyah Ani Kusbandiyah Annafi Nur Dwitarani Annisa Ilma Hartikasari Annisa Ilma Hartikasari Annisa, Salsa Rizky Dwi Arbi Arsi Ave Noor Ardhana, Ghefira Putri Ardita Nafia Nur Apriliyanti Arif Nugroho Arini Hidayah, Arini Arya Wanda Wirayuda Ashilla Nadiya Amany Astian Yosi Meilani Ayu Setyaningrum Aziz, Muhammad Minanul Azmi Fitriani Bagas Akbar Dwi Pangestu Rimbawan Bagis, Fatmah Bayu Sindhu Raharja Benita Herliana Maharani Beryl, Sharla Aurellia Chichi Dwi Rismawati Cici Wardiati Damayanti, Desi Fitria Dania Febriana Deanisa Wahyuantika Debby Katleya Zahra Salsabilla Depriska Lailatul Aroof Desi Novita Sari Desy Meliawati Deva Nailul Faiz Dhea Vania Dominique Pijoh Dhea Vania Dominique Pijoh Diana Widiyastuti Didi Setyono Dirgantari, Novi Dwi Shafamega Azzahra Dwi Vina Rahmawati Dwi Winarni Dwita Indah Bestari Dyah Anggraeni Purnomo Edi Joko Setyadi Eka Yeni Salasatie Eko Hariyanto Eko Hariyanto Eko Hariyanto Eko Haryanto Enjang Meylani Ernia Wati Erny Rachmawati Fahmi Rochmat Ngabdillah Faiz, Deva Nailul Fakhruddin , Iwan Fatmah Bagis Fatmah Bagis Fauzan, Muhammad Abilio Felia Oktafiani Fitriati, Azmi Flamboyan , Retno Francinita Putri Frank Aligarh Fyna Maulina Ganut Muharromi Gian Talitha, Amanda Hadi Pramono Hadi Pramono Hapsari , Ira Hapsari, Ira Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo, Hardiyanto Hartikasari, Annisa Ilma Hayuningtyas, Faizah Diah Hepy Dwi Aranita Herman Felani Herman Felani, Herman Herni Justiana Astuti Herni Justiana Astuti Hoerunisa, Nadila Ian Himawan Susanto Ilma Hartikasari, Annisa Imansyah, Akbar Inayati, Nur Isna Indriana Putri Inta Gina Setiawiani Ira Hapsari Ira Hapsari Ira Hapsari Ira Hapsari Isfi Arininiswah Muawanah Ismail, Aji Fajar Isna Inayati, Nur Iwan Fakhruddin Iwan Fakhruddin Iwan Fakhruddin Iwan Fakhruddin Iwan Fakhruddin Kafitasari, Arie Widya Karbaila, Felicity Zahro Tunisa Karin Maharani Sasongko Kharismasyah, Alfato Yusnar Kuswara, Arif Rahman Latifah, Halim Pandu Leni Widayanti Lili Prasasti Lingsir India Anteng Tunggil Putri M Makhrus M. Raflihuda Satriawan Mamduh M. Hanafi Mastur Mujib Ikhsani Mastur Mujib Ikhsani Mastur Mujib Ikhsani Maulida Nurul Innayah Melamaulidah Melamaulidah Miftahul Furqon Muchammad Agung Miftahuddin Mudjiyanti, Rina Mudjiyanti, Rina Muhammad Abilio Fauzan Muhammad Fuad Muhammad Wafiyudin Nadila Khoerunisa Naelati Tubastuvi Neva Widya Romadhan Ninda Ayu Primadani Novi Dirgantari Novi Dirgantari Novi Dirgantari Novi Dirgantari Novi Dirgantari Nurunnisa Ayung Prinika Sugianto Pandansari, Tiara Panji Aryandaru Pramurindra, Rezky Purnadi Purnadi Qashash Medya Supriyanto Qurratul Ain, Syifa Rafli Hafiz Ramadhan Rahayu, Faza Lutfi Rahmah, Giyanti Rahmawati, Dwi Vina Ratna Sari, Wulan Retnaningrum, Maharani Rido, Alvito Rifka Utami Arofah Rimbawan, Bagas Akbar Dwi Pangestu Riri Ariyanti Risa Triwardani Rizky Ramdani Rozindar Haryo Salam Sandy Hana Widya Sims Santoso, Selamet Eko Budi Sasongko, Karin Maharani Selavi, Aldena Shukriah Saad Silvia Rosalina Silvia Rosalina Siti Fatimah Siti Nur Azizah Siti Nur Azizah Siti Nur Azizah, Siti Siti Syaqilah Hambali Slamet Eko Budi Santoso Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Sugianto, Nurunnisa Ayung Prinika Sugiarto, Sabrina Aliyarima Putri SURYO Budi Santoso Suryo Budi Santoso Suryo Budi Santoso Syahreiza, Muhammad Tahara, Helena Ali Tiara Meilan Putri Tiara Pandansari Tiara Pandansari Ufi Anjani UMI SOLIKHAH Umu Marhamah Vienka Ferenzha Salsabilla Wida Purwidianti Widayanti, Leni Wirnarni, Dwi Wulan Ratna Sari Wulan Ratna Sari Wulan Setiyowati Wuni Utari Yessy Anggriani Yugi Maheswari ES Yunita Restufani Zaidatul Khauliyah, Desi Zainavy, Shafa Fadia Zulfikar Ali Ahmad