Article Per Year (5 Year)
p-Index From 2020 - 2025
1.116
P-Index
This Author published in this journals
All Journal Ilomata International Journal of Tax and Accounting Jurnal Pengabdian Nasional Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Goodwood Akuntansi dan Auditing Reviu
Wijaya, Lihan Rini Puspo
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
PELATIHAN KOMPUTER AKUNTANSI MENGGUNAKAN ACCURATE BAGI GURU SMK DI LAMPUNG TIMUR Dewi, Dian Nirmala; Asliana, Endang; Puspitasari, Endah Yuni; Wijaya, Lihan Rini Puspo; Dzulhasni, Sahilly; Trihatmaja, Surya Prasetya
Jurnal Pengabdian Nasional Vol 4 No 2 (2023)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/jpn.v4i2.3456

Abstract

Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk meningkatkan kompetensi para guru SMK di bidang komputer akuntansi menggunakan software akuntansi Accurate Online. PKM ini juga bertujuan untuk membantu para guru SMK mengembangkan bahan ajar untuk praktikum komputer akuntansi. Manfaat yang diharapkan dari kegiatan ini adalah mitra memiliki guru yang terampil dalam menggunakan Accurate Online serta memiliki bahan ajar praktikum. Mitra pada kegiatan ini adalah SMKN 1 Sukadana dan SMK Maarif NU 1 Purbolinggo, Lampung Timur. Pelaksanaan pelatihan dilaksanakan secara daring selama dua hari. Sementara itu, penyusunan draft bahan ajar dilaksanakan secara luring di SMK Maarif NU 1 di Lampung Timur. Pelaksana PKM berjumlah 8 orang, terdiri dari 6 dosen dan 2 mahasiswa, sedangkan peserta berjumlah 15 orang. Secara umum, kegiatan PKM terselenggara dengan baik, tertib sesuai jadwal yang ditentukan. Kendala yang dihadapi berkaitan dengan koneksi internet yang tidak stabil di Lampung Timur, lokasi para peserta mengikuti pelatihan. Berdasarkan hasil evaluasi akhir terlihat bahwa 70% peserta mampu menjalankan Accurate Online untuk transaksi pembelian, penjualan, pencatatan aset tetap.
Factors Influencing Interest in Using Financial Technology QRIS Among Accounting Lecturers in Bandar Lampung-Indonesia Septiani, Kamelia; Yuniarti, Evi; Rusmianto; Wijaya, Lihan Rini Puspo; Kurniawan, Umarudin
Ilomata International Journal of Tax and Accounting Vol. 5 No. 4 (2024): October 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i4.1243

Abstract

The use of QRIS as a digital payment method is increasing in Indonesia. QRIS provides convenience in payments so that the transaction process becomes more effective and efficient. This study aims to determine the influence of promotional attractiveness, perception of ease of use, and perception of use risk on interest in using Financial Technology QRIS in Accounting Lecturers in Bandar Lampung City. The population of this study is Accounting Lecturers of PTN and PTS in Bandar Lampung City. Data collection was carried out by distributing questionnaires to 61 respondents. Data analysis was carried out using SEM models and the help of Smart PLS software. From the hypothesis test, it was found that the attractiveness of promotion had no effect on the interest in using QRIS financial technology and the perception of ease of use had no effect on the interest in using QRIS financial technology. Meanwhile, the perception of risk of use has no effect on interest in using QRIS financial technology.
PENGARUH DEBT COVENANT, UKURAN PERUSAHAAN, INTENSITAS MODAL DAN KEPEMILIKAN INSTUTISIONAL TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI 2020-2023 Guptha, I Putu Candra; Wijaya, Lihan Rini Puspo; Irawan, Irawan
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): ON GOING
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6422

Abstract

Konservatisme akuntansi menjadi sebuah prinsip mendasar pada penyusunan laporan keuangan yang menekankan sikap kehati-hatian dengan mengakui potensi kerugian lebih cepat dibandingkan keuntungan, sehingga meningkatkan keandalan informasi bagi pemangku kepentingan eksternal. Studi ini bertujuan untuk mengkaji pengaruh debt covenant, ukuran perusahaan, intensitas modal, serta kepemilikan institusional terhadap konservatisme akuntansi di perusahaan sektor pertambangan yang tercatat di BEI periode 2020–2023. Data pada studi ini diambil dari laporan keuangan yang sudah diaudit, diambil dari laman resmi BEI maupun laman masing-masing perusahaan. Jumlah sampel mencakup 32 perusahaan dengan total 128 observasi data panel, yang ditetapkan melalui purposive sampling. Variabel konservatisme akuntansi dievaluasi melalui metode “Conservatism Based on Accrued Items” (CONACC), sedangkan analisis data dilangsungkan melalui tahapan regresi linier berganda melalui SPSS. Temuan penelitian menjabarkan bahwa “intensitas modal berpengaruh signifikan terhadap konservatisme akuntansi, sedangkan debt covenant, ukuran perusahaan, dan kepemilikan institusional tidak menunjukkan pengaruh yang signifikan.” Oleh karena itu, intensitas modal dapat diidentifikasi sebagai faktor dominan yang mendorong implementasi prinsip konservatisme akuntansi pada perusahaan pertambangan, menegaskan pentingnya pengelolaan modal dalam kebijakan akuntansi yang konservatif.
Implikasi Etika pada Penggunaan Artificial Intelligence (AI) dalam Akuntansi Manajemen Dzulhasni, Sahilly; Zakia, Dewi; Puspitasari, Endah Yuni; Wijaya, Lihan Rini Puspo
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 4 No 1 (2024): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v4i1.136

Abstract

Artificial Intelligence (AI) has changed the way humans work, interact and manage data. One part of accounting work that is influenced by AI is management accounting. There is a gap between the demands for developing the capabilities of accountants in the AI era and the development of management accounting itself. The application of AI in the context of management accounting also raises several ethical issues that need to be considered. This research method uses a qualitative descriptive approach with an analysis of previous research literature being explored and explained. The research results suggest that it is important for future policymakers to ensure standardization of AI systems within the accounting paradigm to ensure high-quality systems that adhere to accounting principles and ethics. To address emerging ethical issues, it is important for organizations to involve ethicists and management accounting experts in the AI development and deployment process. This will help ensure that decisions made by AI systems adhere to widely accepted values and principles. This research provides novelty by filling a gap in the management accounting literature, exploring how AI can influence ethical practices in management accounting
The Effect of Dividend Policy, Earnings Volatility, and Leverage on Stock Price Volatility Khasanah, Umi; Wijaya, Lihan Rini Puspo; Sidik, M. Muhayin A.
Goodwood Akuntansi dan Auditing Reviu Vol. 4 No. 1 (2025): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i1.5232

Abstract

Purpose: This study aims to measure the effect of dividend policy, earnings volatility, and leverage on the stock price volatility of retail companies during the period 2020-2024. Methodology/approach: The study utilizes secondary data obtained from the financial statements of retail companies listed on the Indonesia Stock Exchange (IDX) from 2020-2024. The sample was selected using purposive sampling, and multiple regression analysis was conducted using SPSS 26 software test the hypotheses Results/findings: The study shows that dividend payout ratio, dividend yield, earnings volatility, and leverage simultaneously influence stock price volatility. The adjusted R2 value of 0,127 indicated that the four independent variables explain 12,75 of the variation in stock price volatility. Conclusions: Stock price volatility of retail companies is influenced by earnings volatility and leverage. However, the dividend payout ratio and dividend yield do not have a significant effect on stock price volatility. Limitations: This study only covers dividend policy, earnings volatility, and leverage variables, without considering external factors such as macroeconomic condition or industry characteristics. Contribution: These findings are useful for companies in evaluating financial performance, for investors in assessing investment risk, and for academics as a reference regarding the relationship between financial structure and stock price volatility.
Determinasi Artificial Intelligence Akuntansi Dalam Pembuatan Laporan Keuangan Bagi Pemilik Sarana Apotek di Kota Bandar Lampung Wahyuni, Sinta Dwi; Puspitasari, Endah Yuni; Wijaya, Lihan Rini Puspo
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 6 (2025): Desember 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i6.4897

Abstract

This study aims to analyze the determinants of artificial intelligence (AI) use in accounting for Pharmacy Service Owners (PSA) in Bandar Lampung City. The methodology employed is a quantitative approach and uses the SPSS version 26 application, distributing questionnaires to 100 respondents selected through purposive sampling. Hypothesis testing uses multiple linear analysis to examine what factors influence the application of accounting artificial intelligence. The result of the study indicate that the benefits of accounting obtain a value (coefficient 0,160, t-statistic 3.143) influencing the need for the application of accounting AI in the preparation of financial reports and basic techniques obtain a value (coefficient 0,117, t-statistic 2,820) influencing the need for the application of accounting AI in the preparation of financial reports and stakeholder obligations obtain a value (coefficient 0,104, t-statistic 2,046) influencing the need for the application of accounting AI in the preparation of financial reporting. PSA's knowledge of accounting benefits and technical fundamentals, as well as obligations from stakeholders, significantly contribute to technology adoption. The conclusion of this research emphasizes the importance of better understanding accounting and applying AI to enhance the efficiency and accuracy of financial reports in the pharmacy sector, encouraging PSAs to leverage modern technology for better business growth.
Co-Authors Dewi, Dian Nirmala Dzulhasni, Sahilly Endang Asliana Guptha, I Putu Candra Irawan Irawan Kurniawan, Umarudin Puspitasari, Endah Yuni Rusmianto Septiani, Kamelia Sidik, M. Muhayin A. Trihatmaja, Surya Prasetya Umi Khasanah Wahyuni, Sinta Dwi Yuniarti, Evi Zakia, Dewi