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All Journal YUME : Journal of Management Jurnal Agregasi @is The Best [Accounting Information System & Information Technology Business Enterprise] Jurnal Akuntansi Jurnal Ekonomi dan Manajemen Indonesia Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri) International Journal of Social Science and Community Service Ekoman: Jurnal Ekonomi, Bisnis Dan Manajemen
Lilis Puspitawati
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Industrial & Manufacturing Engineering Social Sciences

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS KEUANGAN Lilis Puspitawati; Mega Marisa Effendy
Jurnal Agregasi : Aksi Reformasi Government dalam Demokrasi Vol 9 No 1 (2021)
Publisher : Prodi Ilmu Pemerintahan FISIP Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/agregasi.v9i1.4372

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengendalian intern, kualitas laporan keuangan terhadap akuntabilitas keuangan berdasarkan adanya masalah dengan kualitas laporan keuangan yang rendah, pengendalian intern yang kurang memadai dan akuntabilitas keuangan yang rendah pada berbagai instansi pemerintah di Kota Bandung. Penelitian ini menggunakan metode deskriptif dan kuantitatif. Populasi dalam penelitian ini adalah 80 Satuan Kerja Perangkat Daerah (SKPD) yang ada di Kota Bandung dengan satuan unit keuangan dan pengawasan. Jumlah sampel dalam penelitian ini adalah 57 responden yang dipilih berdasarkan teknik simple random sampling. Uji statistik menggunakan Structural Equation Modeling (SEM) melalui pendekatan Partial Least Square (PLS) 3.0. Hasil penelitian menunjukkan bahwa kualitas laporan keuangan berpengaruh positif signifikan terhadap akuntabilitas keuangan, dan pengendalian internal berpengaruh positif terhadap akuntabilitas keuangan daerah. Kata Kunci: Kualitas Laporan Keuangan, Pengendalian Internal, Akuntabilitas Keuangan
Prediction Model Kualitas Aplikasi Sistem Informasi Pembayaran Tiket (E-Ticket) Yang Dipengaruhi Oleh Budaya Organisasi Serta Dampaknya Terhadap Kualitas Informasi Akuntansi Untuk Pengambilan Keputusan Lilis Puspitawati; Novi Indriani Siti Nurshalihat
@is The Best : Accounting Information Systems and Information Technology Business Enterprise Vol 5 No 1 (2020): @is The Best : Accounting Information Systems and Information Technology Business
Publisher : Labkat Press KA FTIK UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (513.138 KB) | DOI: 10.34010/aisthebest.v5i1.3172

Abstract

The success of the Accounting Information System in producing quality information is the culture of the organization. Accounting Information Systems play an important role in an organization for the achievement of organizational goals that are effective and efficient. The existence of an accounting information system in an organization is nothing but to be able to produce useful information for its users in the decision making process. To be able to produce quality accounting information, we need a reliable accounting information system in processing data and transactions so that the information generated can be useful in decision making. The method used in this research is descriptive and verification methods. Observation Unit conducted at PT. Kereta Api Indonesia (Persero) Bandung City with its analysis unit are employees in the accounting sub-division 20 people and the system 20 people. The statistical test used is the calculation of Structural Equation Modeling (SEM) with a variance-based analysis of Partial Least Square (PLS) and hypothesis testing using the help of the Smart PLS 3.0 application. Based on the research conducted it can be seen that (1) Organizational culture significantly influences the quality of accounting information system (2) the quality of accounting information system significantly influences the quality of accounting information.
MODEL PENGARUH ANGGARAN BIAYA ERA COVID-19 TERHADAP INFORMASI AKUNTANSI PERTANGGUNG JAWABAN Lesi Hertati; Rilla Gantino; Lilis Puspitawati; Meifida Ilyas
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 2, Januari-Juni 2020
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (449.322 KB) | DOI: 10.52333/ratri.v1i2.692

Abstract

ABSTRACK The Covid-19 Era budget is one of the government's steps to provide funds to tackle the pandemic by making adjustments or saving on spending by ministries / agencies for 2020. The budget for preventing Covid-19 is budgeted by reducing the allocation of costs to other posts (Refocussing and Reallocation Budget). Flexibility creates opportunities both in terms of timing and size of issuance according to local government financial conditions. Adjustment of the precautionary principle by taking into account the risks and costs, the smallest target achievement is decreasing, but the number of positive patients with Covid-19 is still increasing, making the implementation of official travel difficult, in the end it will affect the results of the results at the end of 2020 impact on responsible accounting information. This study focuses on the Covid-19 cost budget on responsibility accounting information. Survey on local government work units in 3 (three) major cities, namely Palembang, Jakarta, Bandung. The population in this study were 108 local work units, which returned 80 defective samples, the remaining 75 samples were ready to be processed. The data analysis technique used in this study was SEM PLS using descriptive and verification methods. The results of this study indicate that the Covid-19 Era budget affects accountability accounting information.Keyword : Budget Era Covid-19, Accountability Accounting Information
Financial Performance Causes Palm Oil Stock Prices In Indonesia To Rise? Hilmi; Marjulin; Lilis Puspitawati; Rayyal Hayati
Jurnal Akuntansi Vol. 29 No. 1 (2025): January 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i1.2741

Abstract

The study aimed to analyse Palm Oil companies' financial performance on the Indonesia Stock Exchange 2018-2022. The independent variables were proxied in return on equity (ROE), return on assets (ROA), earnings per share (EPS) and their effect on stock prices. The population of the study was public Palm Oil companies. The sampling technique was purposive; the selected sample was 13 companies, and the total sample was 65. Data was obtained from published annual reports. Data processing used panel data regression with Eviews statistical software. The study's results showed that return on equity (ROE) and return on assets (ROA) positively and significantly affected stock prices. In contrast, earnings per share (EPS) did not affect stock prices; simultaneously, the study's results significantly affected stock prices.
Determinan Perilaku Etika Pada Sistem Whistleblowing Implikasi Pada Detection Fraud Lesi Hertati; Lilis Puspitawati
EKOMAN: Jurnal Ekonomi, Bisnis dan Manajemen Vol. 1 No. 1 (2023): EKOMAN: Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : Penerbit dan Percetakan CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/ekonom.v1i1.13

Abstract

Penelitian bertujuan mengetahui tingka laku karyawan mengenai whistleblowing, pencegahan fraud terhadap etika prilaku. Sampel dalam penelitian ini adalah semua karyawan PT Interbis Palembang yang berjumlah 1.500 orang. Teknik analisis data menggunakan regresi linear sederhana dan analisis jalur. Hasil dari penelitian menunjukkan tingak laku karyawan mengenai whistleblowing berpengaruh secara signifikan terhadap pencegahan fraud, prilaku etika karyawan berpengaruh secara signifikan terhadap etika prilaku pengungkapan tindakan pelanggaran atau pengungkapan perbuatan yang melawan hukum atau perbuatan lain yang dapat merugikan organisasi maupun pemangku kepentingan. Perusahaan hendaknya mengembangkan budaya yang mendorong karyawan untuk berani melaporkan tindakan kecurangan yang diketahuinya dengan memberikan kekebalan atas sanksi administratif kepada para pelapor yang beritikad baik. Pelapor harus mendapatkan informasi mengenai penanganan kasus yang dilaporkannya beserta perkembangannya apakah dapat ditindaklanjuti atau tidak. Petugas pelaksana unit whistleblowing system segera mungkin melakukan investigasi dengan mengumpulkan bukti terkait kasus yang dilaporkan. Hal ini untuk menentukan apakah laporan kecurangan dapat ditindaklanjuti atau tidak
Paradoks Skeptisisme Hijau: Membedah Mediasi Kompetitif Antara Kepercayaan Akan Klaim Berkelanjutan dan Niat Beli Berkelanjutan Imanuel Eko Anggun Sugiyono; Mari Maryati; Rita Puspita Sari; Herman Surdianto Soegoto; Lilis Puspitawati
YUME : Journal of Management Vol 9, No 2
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yume.v9i2.11743

Abstract

Di era maraknya greenwashing, skeptisisme dalam diri konsumen dipandang sebagai hambatan bagi praktik konsumsi berkelanjutan. Untuk mendobraknya, penelitian ini membahas mengenai interaksi antara Kepercayaan akan Klaim Berkelanjutan (TSC), Skeptisisme Klaim Hijau (GS), dan Niat Beli Berkelanjutan (SPI). Skeptisisme Konstruktif menjadi hal krusial dalam interaksi ketiganya. Dengan menggunakan desain kuantitatif cross-sectional, peneliti mendapatkan data dari 164 konsumen di Indonesia. Model Skeptisisme tersebut, dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM) melalui perangkat lunak SmartPLS. Hasil analisis mengungkapkan Kepercayaan akan Klaim Berkelanjutan secara signifikan mereduksi Skeptisisme, dan secara langsung mendorong Niat Beli. Skeptisisme secara paradoksal, justru memberikan efek positif yang signifikan terhadap Niat Beli. Selain itu, analisis jalur memvalidasi terjadinya mediasi kompetitif, yang mengindikasikan adanya suppressor effect. Eliminasi total terhadap rasa skeptis menurunkan tingkat keterlibatan kognitif kritis. Studi ini membuktikan bahwa skeptisisme bukanlah sekadar manifestasi sikap apatisme, melainkan mekanisme pertahanan adaptif. Selanjutnya, studi ini memperlihatkan bahwa skeptisisme hijau melalui transparansi radikal, memampukan individu untuk memiliki Niat Beli Berkelanjutan yang sangat kuat.
THE GREEN PURCHASE GAP IN E-COMMERCE: THE ROLE OF PRICE SENSITIVITY AND PERCEIVED BEHAVIORAL CONTROL Lukito Angga Prasakti; Asep Koswara; Tarso; Herman Soegoto; Lilis Puspitawati
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 26 No 1 (2026)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/5n86x791

Abstract

The growing demand for environmentally friendly products has not always been accompanied by actual purchasing behavior, resulting in a phenomenon known as the green purchase gap. This study investigates the effects of Price Sensitivity and Perceived Behavioral Control on the Green Purchase Gap among consumers of green products in e-commerce. Drawing on the Theory of Planned Behavior and economic decision-making perspectives, this research examines why consumers fail to translate pro-environmental intentions into actual purchases. A quantitative approach was employed using survey data collected from 120 respondents, and the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that Price Sensitivity has a significant positive effect on the Green Purchase Gap, whereas Perceived Behavioral Control has no significant effect. These findings suggest that consumers’ economic evaluations play a more important role than perceived capability in determining actual green purchasing behavior. The study contributes to the literature by highlighting the importance of integrating psychological and economic perspectives in explaining the intention–behavior gap. Practically, the findings imply that reducing price-related barriers may be more effective than solely increasing consumers’ awareness or perceived control in promoting sustainable consumption.
Training on Optimizing the Application of Accounting Information Systems in MSMEs in the Digital Era of the Indo Global Mandiri Student MBKM Program Aling Palinggau; Lesi Hertati; Terrtiavini Terrtiavini; Agustina Heryati; Nani Cahyani; Lilis Puspitawati
International Journal of Social Science and Community Service Vol. 2 No. 1 (2024): JANUARY
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/ijsscs.v2i1.8

Abstract

The purpose of this training is to find out factors such as limited resources, lack of technological understanding, and regulatory uncertainty which are the main obstacles in implementing accounting information systems for MSMEs in the digital era. Training develops training programs that include a basic understanding of accounting information systems, relevant technology, as well as strategies for overcoming obstacles that may arise. The benefit of this training is to provide comprehensive understanding and practical skills to MSME owners and managers, so that they can optimize the application of accounting information systems in business operations. It is hoped that this training will help MSMEs to increase their efficiency, accuracy and resilience in facing the challenges of the digital era, as well as improve the quality of financial reporting.
Co-Authors Agustina Heryati Aling Palinggau Asep Koswara Herman Soegoto Herman Surdianto Soegoto Hilmi Hilmi Imanuel Eko Anggun Sugiyono Lesi Hertati Lesi Hertati Lukito Angga Prasakti Mari Maryati Marjulin Mega Marisa Effendy Meifida Ilyas Nani Cahyani Novi Indriani Siti Nurshalihat Rayyal Hayati Rita Puspita Sari Tarso Terrtiavini Terrtiavini