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All Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Nusantara Mengabdi Budgeting: Jurnal Akuntansi Syariah
Utama, Fikri Rizki
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Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Public Health Social Sciences Other

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Sosialisasi Produk-Produk Bank Syariah Sebagai Solusi Riba Utama, Fikri Rizki
Jurnal Nusantara Mengabdi Vol. 3 No. 1 (2023): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jnm.v3i1.2664

Abstract

Purpose: Indonesia is an agricultural country, so the profession as a farmer is a profession that many people choose. So the service wants to increase the knowledge of Gapoktan Farmers in Gantiwarno village regarding sharia banking products to avoid usury transactions. Methodology: This service was carried out in Gantiwarno Village, Pekalongan District, East Lampung Regency at the Gapoktan Farmer Group. The method of service carried out is by conducting socialization and conducting discussions and questions and answers with socialization participants. Results: Achieved an increase in knowledge of Gapoktan Farmers in Gantiwarno Village, East Lampung who took part in socialization events regarding sharia banking and BSI products. Then there is a need to increase the effectiveness of more specific Islamic economic education in every line of society. And there is a need to socialize sharia banking through resource development strategies. Limitation and contribution: Some obstacles in the field are: (1) Several Gapoktan Farmers felt that the BSI technology features were still not well understood and used by them. Because most Gapoktan members do not have smartphones, (2) There is still a lack of basic religious knowledge in the Gantiwarno Village community. So the Service Team provided several suggestions such as: (1) It would be better for Gapoktan Farmers to have personal smartphones, (2) Understanding related to religious knowledge in general also needs to be increased, such as the existence of scientific Islamic studies in the mosques in Gantiwarno village.
Pengaruh Perbedaan Gender pada Hubungan Independensi Auditor terhadap Kualitas Audit Utama, Fikri Rizki; Juniyanto, Endri; Fatriansyah, Alif Ilham Akbar
Budgeting: Jurnal Akuntansi Syariah Vol 5 No 1 (2024): Budgeting: Jurnal Akuntansi Syariah, Juni 2024
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v5i1.3806

Abstract

This research aims to empirically examine the influence of auditor independence on audit quality and how gender differences moderate this relationship. The study employs a survey method. The sampling criteria were public accountants who worked at the Public Accounting Firm (KAP) in Bandar Lampung City. Primary data were collected through questionnaires and analyzed using the Smart PLS program. The findings indicate that auditor independence does not significantly affect audit quality. Additionally, gender differences do not moderate the relationship between auditor independence and audit quality.
PENERAPAN MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN PERBANKAN DI INDONESIA Kurniawan, Umarudin; Anggraini, Depita; Utama, Fikri Rizki
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.566

Abstract

This research aims to examine the influence of corporate governance mechanisms on company performance. The sample for this research is banking companies listed on the IDX in 2019 - 2021. Data was taken from the company's annual report. Four corporate governance variables, namely the size of the board of directors, the size of the board of commissioners, managerial ownership, and the independent audit committee are used to explain company performance. Regression analysis is used to test the influence of corporate governance mechanisms on company performance. Based on the results of multiple regression analysis, it shows that the size of the Board of Directors and Independent Internal Auditors has a significant effect on banking company performance, while the Size of the Board of Commissioners and Managerial Ownership do not have a significant effect on performance. banking companies listed on the Indonesian Stock Exchange
Co-Authors anggraini, Depita Fatriansyah, Alif Ilham Akbar Juniyanto, Endri Kurniawan, Umarudin