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All Journal Journal of Auditing, Finance, and Forensic Accounting JEMMA | Journal of Economic, Management and Accounting Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Riset Terapan Akuntansi Jurnal Ilmiah Edunomika (JIE) Dharma Raflesia : Jurnal Ilmiah Pengembangan dan Penerapan IPTEKS International Journal of Social Service and Research Behavioral Accounting Journal Jurnal Indonesia Raya Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Fairness Jurnal Nusantara Mengabdi IPSAR (International Public Sector Accounting Review) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Masyarakat Abdi Reksa Jurnal Akuntansi Journal of Creative Power and Ambition (JCPA)
Lisa Martiah Nila Puspita
Universitas Bengkulu
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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PREFERENSI PENGURUS KOPERASI KONVENSIONAL TERHADAP KOPERASI SYARIAH DI PROVINSI BENGKULU Nurul Amaliah; Lisa Martiah Nila Puspita; Padlim Hanif
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11605

Abstract

Penelitian ini bertujuan untuk mengetahui dukungan regulasi, promosi, informasi, tingkat bagi hasil, religiusitas, image dan prospek peluang pasar berpengaruh terhadap preferensi pengurus koperasi konvensional untuk beralih ke koperasi Syariah di Provinsi Bengkulu sebagai populasi dan sampelnya. Metode pengumpulan data dilakukan dengan menyebar kuisioner pada kegiatan pelatihan yang diadakakan oleh Lembaga koperasi Provinsi Bengkulu. Penelitian ini menggunakan regresi linier berganda dengan uji asumsi klasik dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa dukungan regulasi, promosi, informasi dan tingkat bagi hasil tidak berpengaruh signifikan terhadap preferensi pengurus koperasi untuk beralih ke koperasi syariah. Sementara religiusitas, image dan prospek peluang pasar berpengaruh signifikan terhadap preferensi pengurus koperasi untuk beralih ke koperasi syariah. Jumlah penduduk di Provinsi Bengkulu yang menganut agama Islam ada sebanyak 97.67%, tetapi jumlah keberadaan koperasi Syariah hanya 0.042%. Idealnya koperasi syariah lebih banyak dibandingkan koperasi konvensional. Kenyataannya koperasi syariah masih sangat sedikit dibandingkan koperasi konvensional. Oleh karena itu, penelitian ini dapat disimpulkan bahwa pengurus koperasi syariah dapat menggunakan artikel ini sebagai acuan dalam menerapkan prinsip-prinsip Islam dalam menjalankan kehidupan perekonomian. Kata kunci: Preferensi, Koperasi Konvensional, Koperasi Syariah
KUALITAS AUDIT, GREEN INTELLECTUAL CAPITAL, GREEN ACCOUNTING DAN LAPORAN KEBERLANJUTAN Lisa Ariani; Lisa Martiah Nila Puspita
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11606

Abstract

Bank dalam pertumbuhannya berkontribusi terhadap keuangan berkelanjutan dengan menyajikan laporan keberlanjutan. Penelitian ini dimaksudkan untuk mengetahui peran kualitas audit dalam memperkuat pengaruh modal intelektual hijau dan akuntansi hijau pada laporan keberlanjutan. Pengambilan sampel berdasarkan berbagai kebutuhan dilakukan dengan teknik purposive sampling. Tercatat sebanyak 31 bank memenuhi kriteria pengambilan sampel selama periode 2020-2022. Alat analisis menggunakan E-views 13 dengan pengujian yang dilakukan terdiri dari uji statistik deskriptif dan uji analisis regresi berganda. Hasil yang ditemukan adalah adanya pengaruh green relasional capital terhadap implementasi laporan keberlanjutan sedangkan green human capital, green struktural capital dan green Accounting tidak berpengaruh terhadap keberlanjutan laporan. Kualitas audit sebagai variabel moderasi tidak mampu memperkuat pengaruh modal intelektual hijau dan akuntansi hijau terhadap laporan keberlanjutan. Kata Kunci: Kualitas Audit, Green Intellectual Capital, Green Accounting, Laporan Keberlanjutan
Niat Menjadi Whistleblower pada Mahasiswa Akuntansi : Pengujian Theory of Planned Behavior (Studi pada Mahasiswa S-1 Akuntansi Universitas Bengkulu) Firman Setiawan; Lisa Martiah Nila Puspita
JURNAL FAIRNESS Vol. 12 No. 1 (2022): Vol. 12 No. 1 (2022)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v12i1.36912

Abstract

This study aimend to analyze the influence of intention whistleblower of accounting student : with theory of planned behavior (study of accounting student Bengkulu University). The population in this study are student of accounting from Bengkulu University periode 2017-2018 . This type of research used in this research in the empirical research. The sampling technique used was purposive sample and selected 60 respondent. Data analysis tools in this test using IBM SPSS version 25, which wants to see the effect of attitude toward behavior, subjective norm, and perceived behavior control against the intention whistleblower. The results of this study indicate that attitude toward behavior has a positive effect on intention whistleblower, subjective norm has a positive effect on intention whistleblower, and perceived behavior control has a positive effect on intention whistleblower. This study aimend to analyze the influence of intention whistleblower of accounting student : with theory of planned behavior (study of accounting student Bengkulu University). The population in this study are student of accounting from Bengkulu University periode 2017-2018 . This type of research used in this research in the empirical research. The sampling technique used was purposive sample and selected 60 respondent. Data analysis tools in this test using IBM SPSS version 25, which wants to see the effect of attitude toward behavior, subjective norm, and perceived behavior control against the intention whistleblower. The results of this study indicate that attitude toward behavior has a positive effect on intention whistleblower, subjective norm has a positive effect on intention whistleblower, and perceived behavior control has a positive effect on intention whistleblower.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN ASLI DAERAH DAN KEMANDIRIAN DAERAH (Studi Pada Kabupaten/Kota di Provinsi Bengkulu) lndah Permata Sari; Lisa Martiah Nila Puspita
JURNAL FAIRNESS Vol. 12 No. 2 (2022): Vol. 12 No. 2 (2022)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to : (1) test and describe positive influence government spending against Income of the original area (PAD) district/city of Bengkulu province: (2) test and describe per capita income against the positive influence of the original Regional Revenue (PAD) district/city of Bengkulu province : (3) test and describe positive influence population against the original Revenue Areas (PAD) district/city of Bengkulu province and (4) testing and describe positive influence of the original regional income against the independence County/City of Bengkulu province. Sample research is the district/city of Bengkulu province. Methods of data analysis using multiple regression analysis. From the results of the research note that: (1) Government spending proved to be positive and significant effect against the original revenue district/city of Bengkulu province. This means that high government spending is very influential on improving native : (2) the income per capita is not proven to have an effect on the revenue of the original County/City of Bengkulu province. This means that percapita income changes on society, do not affect the original improvement area : (3) population growth/no effect against the original revenue district/city of Bengkulu province. This means that changes in population does not affect the oroginal improvement areas and (4) of the original Regional Revenue (PAD) proved to be positive and significant effect against the independence of the County/City of Bengkulu province. This means that high PAD level greatly affects the independence area.
Faktor -Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi Universitas Bengkulu Berkarir di Entitas Syariah Fani Andrian Permana; Lisa Martiah Nila Puspita
Jurnal Akuntansi Vol. 6 No. 2 (2016)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.6.2.127-142

Abstract

The aim of this research is to analyzes the factors that influenceof accounting student University ofBengkulu interest to take a career in sharia entity.The factors are sharia knowledge, work environment and jobmarket considerations.This research is empirical research with quantitative approach which involves the use ofstatistical analysis. This research is using the primary data. The tool used in this research is logistic regression withSPSS software version 16. The results of this research show that the sharia knowledge and work environment has aninfluence on the career in sharia entity, but job market considerations doesn’t influence on the careerin shariaentity.Keywords: sharia entity, sharia knowledge, work environment and job market considerations
PENGARUH TUJUAN PENGGUNAAN ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN PARTISIPASI ANGGARAN DAN PENEKANAN ANGGARAN SEBAGAI VARIABEL MEDIASI Yeyen Pratiwi; Lisa Martiah Nila Puspita
Jurnal Akuntansi Vol. 7 No. 2 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.7.2.19-34

Abstract

This study to examine the effect of purpose of budget use on the budgetary slack, where budget participation and budget emphasis as a mediating variable. The sample in this study was 70 managers consisting of the financial managers, marketing managers and other managers. This study is an empirical research with quantitative approach using primary data. The analytical tool used in this research is descriptive and inferential statistics with SmartPLS version 3.0. This results of this study indicate that the purpose of budget use has a positif effect on budgetary slack. The effect of purpose of budget use on budgetary slack also positively mediated by budget participation and budget emphasis.Keyword: Purpose of Budget Use, Budgetary Slack, Budget Participation, Budget Emphasis
SENSITIVITAS ETIS DAN PERTIMBANGAN MORAL MAHASISWA AKUNTANSI TERHADAP DILEMA BISNIS Kiki Apriyana; Lisa Martiah Nila Puspita
Jurnal Akuntansi Vol. 8 No. 1 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.8.1.26-40

Abstract

and perceived societal pressure) to the ethical sensitivity and moral judgments of accounting students andto prove the influence of the dimension of moral intensity to the moral judgments through ethical sensitivity. Thisstudy used four case scenarios to explain the impact of the dimension of moral intensity, such as passing ofcompany policies, approving of a questionable expense report, manipulating of company books, and extending ofquestionable credit, by using 85 samples of accounting students in University of Bengkulu. Primary data wereobtained from the result of the dissemination of the questionnaires. The testing of hypotesis in this study was usingmultiple regression analysis and hierarchical regression analysis. The result showed that perceived overall harmhas negative influence to the ethical sensitivity and moral judgements of accounting students, meanwhile perceivedsocietal pressure has positive influence to the ethical sensitivity and moral judgments of accounting students. Theresult also showed that the perceived overall harm and perceived societal pressure influence moral judgements ofaccounting students through ethical sensitivity.Key words: Ethical Sensitivity, Moral Judgments, Moral Intensity, Perceived Overall Harm, and PerceivedSocietal Pressure.
SENSITIVITAS ETIS DAN PERTIMBANGAN ETIS MAHASISWA AKUNTANSI BERDASARKAN PENDIDIKAN ETIKA AKUNTANSI Anggi Ayu Septi Kennedy; Lisa Martiah Nila Puspita
Jurnal Akuntansi Vol. 8 No. 2 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.8.2.111-122

Abstract

This study examined the differences between ethical sensitivity and ethical judgement by students based on their knowledge of accounting ethics education. A total of 40 accounting students attended accounting ethics education in University of Bengkulu responded to questionnaire and another 43 students who does not complete an accounting ethics education were included for comparative purpose. Statistical analysis reveals that students who attended an accounting ethics education improved significantly in their ethical sensitivity and ability to made an ethical judgement compared to students who does not attended the accounting ethics education. Females students got more benefit from an accounting ethics education and increased their ability to made ethical judgement compared to male students, but in contrast, between male students and female students who attended accounting ethics education has no difference in terms of their ethical sensitivity.Key words: Ethical sensitivity, ethical judgement, accounting ethics education
Dampak Program Insentif, Umpan Balik dan Reputasi Pemimpin Terhadap Kinerja Tugas Lisa Martiah Nila Puspita; Dian Priskilla Rischa
BAJ: Behavioral Accounting Journal Vol. 5 No. 1 (2022): January-June 2022
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v5i2.156

Abstract

This experimental study aims to examine the impact of incentive programs, feedback, and leader reputation on task performance using methods from goal setting and style theory and behavioral theory. The experimental design used was a 2x2 factorial between subjects. Participants are Accounting students of the Faculty of Economics and Commerce, Bengkulu University in 2016 and 2017 who are taking the Management Control System course. Participants' decisions were made through a simple random sampling procedure. In this study, 3 hypotheses were tested using the independent sample analysis T-Test method and the other 3 hypotheses were tested using Two Ways ANOVA (Analysis of Variance). The results of this study indicate that: incentive programs, responsiveness and reputation of community leaders have a significant effect on performance. Similarly, the interaction between the two variables, participants with tax incentives loading and intentional feedback, gave better performance results than participants with fixed tax constructs and subjective feedback, participants with tax incentives passed and Top leadership reputation gave results on performance. than participants with fixed value stimuli and low leader reputation, and participants with unconditional feedback and high leader reputation performed better on task performance than participants with high feedback. the title and name of the leader is below. These results support the goal setting hypothesis. (Goal Setting Theory), so you can see how set goals affect task completion. This study can also be a useful scientific study to support curriculum and development activities in the field of accounting, particularly management control systems (MSS), and as a useful tool for single-face research.
ANALISIS REAKSI PASAR TERHADAP PENGUMUMAN BISNIS INDONESIA CORPORATE SOCIAL RESPONSIBILITY AWARD (BISRA) DAN DAMPAKNYA PADA ABNORMAL RETURN ANTAR SEKTOR INDUSTRI Budi Darmawan, Susilo; Nila Puspita , Lisa Martiah
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 2 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i2.570

Abstract

This research is motivated by the lack of clarity in the literature regarding the influence of CSR awards (BISRA) on abnormal returns, especially in various industrial sectors. This study aims to evaluate the impact of the BISRA award announcement on the abnormal returns of companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. An event study approach was used with a sample of 33 companies from 84 BISRA award recipients, selected based on inclusion and exclusion criteria. The Wilcoxon Signed Rank Test and One Sample T-Test were conducted to test changes in abnormal returns before and after the BISRA announcement. The results showed that on most days during the BISRA announcement, there was no significant return, and the impact of the BISRA award announcement on abnormal returns as a whole did not show significant differences in each award recipient industry sector. The implications of this study suggest that factors such as industry sector and market perception play a role in influencing market reactions to CSR awards.
Co-Authors Abdul Hamid Hakim Amaliah, Nurul Amin Shody Ashary Anggi Ayu Septi Kennedy Apriliyani, Natasya Dwi Ariani, Lisa Besperi Besperi Budi Darmawan, Susilo Darman Usman Dhiya mufidah erya kamila Dian Priskilla Rischa Dina Septriana Elisa Hawalia Ramli Fachruzzaman, Fachruzzaman Fadhil Rakhmad Fadila Cahya Farhanivv Fadli Fadli Fani Andrian Permana Fenny Marietza Firman Setiawan Fuada, Lukluk Halimatusyadiah Halimatusyadiah Halimatusyadiah Halimatusyadiah Hanif, Padlim Herawansyah Husaini Husaini Irwansyah Irwansyah Isma Coryanata Kanda, Pajri Khoiriyah, Rifaatul Kiki Apriyana Lisa Ariani lndah Permata Sari Lukluk Fuada M. Yogi Riyantama Isjoni Minarti, Aznia Noviriani, Sylvia Nurul Amaliah Padlim Hanif Pratana Puspa Midiastuty Pratiwi, Wallensy Septi Ridwan Nurazi, Ridwan Rifaatul Khoiriyah Rini Indriani Robinson Robinson Samsul Bahri Samsul Bahri Syafitri, Twenty Mariza Utami, Dearsa Putri Vika Fitranita Wildan Alkhairi Yeyen Pratiwi