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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Widya Manajemen & Akuntansi Jurnal Riset Mahasiswa Akuntansi (JRMA) Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Jurnal Ad'ministrare: Jurnal Pemikiran Ilmiah dan Pendidikan Administrasi Perkantoran Jurnal Manajemen Kesehatan Indonesia JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal Ilmu dan Riset Akuntansi Journal of Accounting Science International Research Journal of Business Studies (E-Journal) al-Uqud : Journal of Islamic Economics Kinerja: Jurnal Ekonomi dan Manajemen Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal SOLMA Owner : Riset dan Jurnal Akuntansi Jurnal ULTIMA Accounting Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Samudra Ekonomi dan Bisnis EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Equity JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Manajerial IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Penentuan harga obligasi dan teori tingkat bunga Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Proceeding of National Conference on Accounting & Finance Al-Kharaj: Journal of Islamic Economic and Business Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) CIVITAS (JURNAL PEMBELAJARAN DAN ILMU CIVIC) Science Midwifery Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Media Akuntansi dan Perpajakan Indonesia (MAPI) International Journal of Economics, Management, Business, and Social Science Perspektif Akuntansi Jurnal Ilmiah Raflesia Akuntansi Jurnal Abdi Masyarakat Indonesia BIP'S : Jurnal Bisnis Perspektif EKONOMIKA45 Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Journal of Accounting and Finance Management (JAFM) Jurnal Bisnis Manajemen dan Akuntansi Mujtama': Jurnal Pengabdian Masyarakat Eduvest - Journal of Universal Studies Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Research Horizon JAMAS: Jurnal Abdi Masyarakat IIJSE International Journal of Industrial Engineering, Technology & Operations Management Kreativasi: Journal of Community Empowerment International Research Journal of Business Studies Equity E-Jurnal Akuntansi
Lilis Ardini
Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
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Pengaruh Kecerdasan Intelektual dan Kecerdasan Emosional Terhadap Pemahaman Akuntansi dimoderasi oleh Kecerdasan Spiritual Frediyanto Moat Lering, Leonardus; Ardini, Lilis; Kurnia, Kurnia
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.3063

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh kecerdasan intelektual, kecerdasan emosional, dan kecerdasan spiritual terhadap pemahaman akuntansi, serta menguji peran kecerdasan spiritual sebagai variabel moderasi pada karyawan Kopdit Obor Mas. Penelitian ini menggunakan pendekatan kuantitatif dengan metode asosiatif dan teknik sampel jenuh sebanyak 110 responden. Data dianalisis menggunakan analisis regresi linear berganda dan analisis regresi moderat (MRA). Hasil penelitian menunjukkan bahwa kecerdasan intelektual dan kecerdasan emosional berpengaruh positif dan signifikan terhadap pemahaman akuntansi dengan koefisien 0,467 dan 0,274. Hasil uji moderasi menunjukkan bahwa kecerdasan spiritual tidak berperan sebagai variabel moderasi. karena variabel interaksi KI×KS (Sig. 0,662) dan KE×KS (Sig. 0,785) memiliki nilai signifikansi lebih besar dari 0,05. Dengan demikian, kecerdasan spiritual tidak memperkuat maupun memperlemah hubungan antara kecerdasan intelektual dan kecerdasan emosional terhadap pemahaman akuntansi.
Determinants of Fraud Tendency among Accounting Students: The Moderating Role of Ethical Value Shofiyah, Aniyatus; Ardini, Lilis
E-Jurnal Akuntansi Vol. 36 No. 2 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i02.p19

Abstract

This study analyzes factors influencing fraud tendency among accounting students based on the fraud hexagon theory, including pressure, opportunity, rationalization, competence, arrogance, and collusion, and examines ethical value as a moderating variable. Fraud tendency is considered an early indicator of unethical behavior, making its identification during education essential. This study applies a quantitative survey approach using questionnaires distributed to final-year accounting students at STIE Cendekia Bojonegoro and the Islamic University of Darul Ulum Lamongan. Data were analyzed using Moderated Regression Analysis (MRA). The results show that pressure, rationalization, and arrogance positively affect fraud tendency, while competence has a negative effect. Opportunity and collusion are insignificant. Ethical value negatively moderates the relationship between arrogance and fraud tendency but does not moderate the other factors. These findings highlight the importance of strengthening ethical values in accounting education to prevent fraud tendency early.
Capital Expenditure as a Mediator of Regional Financial Independence: Empirical Evidence from East Java Evita Dian Kurniasih; Ikhsan Budi Riharjo; Lilis Ardini
E-Jurnal Akuntansi Vol. 35 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

This study examines the role of capital expenditure as a mediating variable in the relationship between locally generated revenue (Pendapatan Asli Daerah or PAD), general allocation funds (Dana Perimbangan or DP), economic growth, and the financial independence of district and municipal governments in East Java Province. The analysis utilizes secondary data sourced from the East Java Provincial Budget Realization Report (Laporan Realisasi Anggaran or LRA), obtained from regional budget (APBD) documents, as well as economic growth data published by the Central Statistics Agency for the period 2018–2022. Path analysis is employed to assess the relationships among the variables, while the Sobel test is used to evaluate the mediating effect of capital expenditure. The results indicate that both PAD and economic growth exert a positive influence on capital expenditure and financial independence. In contrast, DP does not have a significant effect on either capital expenditure or financial independence. Furthermore, the Sobel test reveals that capital expenditure does not mediate the relationship between PAD, DP, and financial independence.
Kontruksi Prinsip Dasar Etika Profesi Akuntan: Internalisasi Karakter Pewayangan Pandawa Lima Dinna Riyani Dinna Riyani; Lilis Ardini
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 20 No. 2 (2021)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.20.2.2021.84-93

Abstract

The purpose of this study is to know and understand the basic principles of accounting professional ethics, in the form of accounting professional ethics consisting of five basic principles, among others; objectivity, integrity, confidentiality and professional behavior, professional competence and prudence ,. These basic principles are internalized to the nature and character of the Five Pandavas. The five Pandavas are Yudistira, Bima, Arjuna, Nakula and Sadewa. The five Pandavas are known to have good character and values to be used as role models for life, including an accountant who runs his profession. This study uses qualitative methods and the approach used in this study is a literature study on the explanation of each basic principle of professional accountant ethics which is internalized through the Pandawa puppet show.
INTEGRASI PERHITUNGAN HARGA POKOK PRODUKSI DAN PENGEMBANGAN PACKAGING DALAM MENINGKATKAN DAYA SAING PRODUK UMKM KELURAHAN SEMOLOWARU KOTA SURABAYA Rahmawati, Mia Ika; Ardini, Lilis; Lestariningsih, Marsudi; Suhermin, Suhermin; Budiyanto, Budiyanto
Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 6 No 2 (2026): Mei
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/kreanova.v6i2.7880

Abstract

Kegiatan pengabdian kepada masyarakat yang bertajuk Integrasi Perhitungan Harga Pokok Produksi dan Pengembangan Packaging dalam Meningkatkan Daya Saing Produk UMKM Kelurahan Semolowaru Kota Surabaya telah dilaksanakan pada 23 Januari 2026 diikuti oleh 15 pelaku UMKM. Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan daya saing produk UMKM di Kelurahan Semolowaru, Kota Surabaya melalui integrasi perhitungan Harga Pokok Produksi (HPP) dan pengembangan packaging. Permasalahan utama yang dihadapi UMKM adalah penentuan harga jual yang belum berbasis perhitungan biaya yang akurat serta kemasan produk yang masih sederhana dan kurang menarik. Kegiatan pengabdian dilakukan melalui pelatihan dan pendampingan kepada pelaku UMKM mengenai cara menghitung HPP secara tepat dengan memperhitungkan biaya bahan baku, tenaga kerja, dan biaya overhead. Selain itu, UMKM juga diberikan pendampingan dalam pengembangan desain kemasan yang fungsional, informatif, dan menarik sesuai karakter produk. Hasil kegiatan menunjukkan peningkatan pemahaman pelaku UMKM dalam menetapkan harga jual yang lebih kompetitif dan berkelanjutan, serta peningkatan nilai tambah produk melalui kemasan yang lebih profesional. Integrasi aspek perhitungan HPP dan packaging terbukti berkontribusi positif dalam memperkuat posisi produk UMKM di pasar lokal maupun digital.
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, PROFITABILITY, AND AUDIT QUALITY ON TAX AVOIDANCE IN COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Limantoro, Prisca Arum; Ardini, Lilis
Jurnal Bisnis Manajemen dan Akuntansi Vol. 8 No. 1 (2026): JUBISMA
Publisher : LPPM UNIVERSITAS INSAN PEMBANGUNAN INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58217/jubisma.v8i1.256

Abstract

This study aims to analyze the effect of Corporate Social Responsibility (CSR), leverage, profitability, and audit quality on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. Tax avoidance is measured using the Effective Tax Rate (ETR), CSR is measured using the Corporate Social Responsibility Index (CSRI) based on the Global Reporting Initiative (GRI) G4 guidelines, leverage is proxied by the Debt to Asset Ratio (DAR), profitability by Return on Assets (ROA), and audit quality is measured using a dummy variable distinguishing between Big Four and non-Big Four public accounting firms. This study employs a quantitative approach using secondary data in the form of companies’ financial statements and sustainability reports. The data are analyzed using multiple linear regression with the assistance of SPSS software. The results show that CSR and leverage have a positive effect on tax avoidance, while profitability has a negative effect on tax avoidance, and audit quality has no effect on tax avoidance. Accordingly, CSR activities and debt utilization may be used as tax efficiency strategies, whereas companies with higher profitability tend to be more compliant with tax regulations. The insignificance of audit quality suggests that differences in audit firm size do not determine firms’ propensity to engage in tax avoidance, as auditors are bound by the same auditing standard.
The Mechanism of Free Cash Flow and Financial Distress on Earnings Management Practices with Profitability as a Moderation Variable Arief Prayogo; Lilis Ardini
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9937

Abstract

This study examines the effect of free cash flow and financial distress on earnings management in energy sector companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. It also analyzes the role of profitability as a moderating variable that may strengthen or weaken the relationship between free cash flow, financial distress, and earnings management. This research uses a quantitative approach with secondary data obtained from companies' annual reports published by the IDX. The sample was selected using purposive sampling from companies that consistently published financial statements during the research period. Earnings management was measured using the Modified Jones Model through discretionary accruals, and the data were analyzed using multiple linear regression with a moderating interaction test. The results indicate that free cash flow and financial distress have a positive and significant effect on earnings management. Furthermore, profitability weakens the effect of free cash flow and financial distress on earnings management, indicating that higher profitability can reduce the tendency of management to manipulate financial information
Transformasi Postulat Audit: Analisis Konseptual di Era Digitalisasi dan Artificial Intelligence Zahrina Qurrota; Lilis Ardini
CIVITAS (JURNAL PEMBELAJARAN DAN ILMU CIVIC) Vol 12, No 1 (2026)
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/civitas.v12i1.8440

Abstract

Perubahan lingkungan audit yang dipicu oleh digitalisasi, big data, dan kecerdasan buatan mendorong perlunya evaluasi ulang atas postulat audit klasik yang dirumuskan oleh Mautz dan Sharaf sebagai fondasi epistemologis praktik audit. Penelitian ini berangkat dari dua pertanyaan utama, yaitu apakah postulat audit tradisional masih relevan dalam ekosistem audit digital serta bagaimana reorientasi konseptual postulat tersebut seharusnya dibangun agar selaras dengan karakteristik audit modern. Pendekatan kualitatif-deskriptif dengan metode studi literatur digunakan untuk menelaah referensi akademik dan standar profesional internasional yang membahas transformasi audit dalam konteks teknologi. Hasil analisis menunjukkan bahwa sebagian postulat tetap memiliki nilai fundamental, namun sejumlah asumsi mengalami pelemahan akibat perubahan sifat bukti, otomatisasi prosedur audit, serta meningkatnya peran algoritma dalam penilaian risiko dan pengujian substantif. Reorientasi diperlukan dengan memasukkan prinsip integritas data, transparansi algoritmik, akuntabilitas manajemen atas sistem AI, kompetensi digital auditor, dan independensi teknologi. Kajian ini menyimpulkan bahwa pembaruan postulat merupakan prasyarat untuk menjaga relevansi kerangka teoretis audit dalam lanskap digital yang semakin kompleks.
Co-Authors Afrida Nur Faricha, Afrida Nur Ahmad Ghufrony Akhma, Ferry Adjie Amalia Hasanah Amanda Yecci Noeng Amelia, Lusi Andriani, Mitra Nur Fitri Anggraini, Katherina Estherika Ardianto, Ipung Tri Arief Prayogo Arika, Nindya Awan Asmara Hadi Azizah, Muftiyatul Azizahtut Ta’zhiyah Bambang Suryono Boedihardjo, Damianus Christian BUDIYANTO Budiyanto Budiyanto Cahyani, Rossy Angga Mustika Damianus Christian Boedihardjo Danny Adhitya David Efendi David Effendi Devi, Fadilah Sari Surya Dewi, Antika Dewi, Ratih Kumara Dharmawan Supono Hadi Saputro Dhyta Wasito Dinna Riyani Dinna Riyani Dinna Riyani Dinna Riyani Dinna Riyani Dwi Lestari Eka Novita Sari, Eka Novita Elisabeth Yessi Da Rato Ernawati, Yohana Evita Dian Kurniasih Ferdi Purnama Fidiana, Fidiana Firmansyah, Aris Fransiska Trisyami Irmayati Subu Frediyanto Moat Lering, Leonardus Giati Wahyuni, Giati Glory Augusta Elisabeth M. Sianipar Glory Augusta Elisabeth Mangaranap Sianipar Hening Widi Oetomo Heny Enggaryanti Hermanto, Suwardi Bambang Humam, Haidar Ibraraharie, Maharditya Nanda Ikhsan Budi Riharjo Irma Wahyuni Khakim, Luqmanul Kristi, Ronny Januar Kurnia Kurnia Kurnia - Kurnia Kurnia Kurnia Kurnia KURNIA KURNIA, KURNIA Kusmawati, Siska Dila Lestariningsih, Marsudi Limantoro, Prisca Arum Mahaputra, Agung Pambudi Mery Andayani, Mery Mia Ika Rahmawati Muhammad Jufrianci Dewa Muhammad Reza Pahlawan Munaa, Nihayatul Nenin Dewi Fatmala, Nenin Dewi Nihayatul Munaa Nihayatul Munaa Nining Nur Khamidah, Nining Nur Nur Fadjrih Asyik Nur Handayani Nur Shodiq Nurul Hasanah Uswati Dewi Permadi, Noviandi Satrio Permana, Dwi Panji Pitaloka, Frigasari Dianing Priyadi, Maswar Patuh Purnama, Ferdi Putra, Olisiang Chandra Putri, Nuzmika Rachman, Dyah Aulia RANI RACHMAWATI Ratna Wati Retnani, Endang Dwi Retno Indah Sari, Retno Indah Rini Andriani Rita Dewi Kumala, Rita Dewi Ronal Surya Ruhmana, Futikha Dewi Ruminingsih Ruminingsih Rusdiansyah, Yunifan Shabrie, Wiwiek Srikandi Shindy Permana Putra Wiyandika, Shindy Permana Shofiyah, Aniyatus Sholichah, Ninik Sianipar, Glory Augusta Elisabeth M. Silalahi, Adelina Christin Silfyana Cahya Manggar Mahdita Siti Rokhmi Fuadati Siti Rokhmi Fuadati Suhermin, Suhermin Susanto, Cinditya Marina Sutomo, Lilik Suwardi Bambang H Suwardi Bambang Hermanto Suwitho, Suwitho Takaria, Iflaha Thadeus Fransesco Quelmo Patty Thadeus Fransesco Quelmo Patty Thadeus Fransesco Quelmo Patty Trisdaningrum, Rinda Tsaanii, Adiilah Adlan Ats Tumewu, James Tunya, Maria Grasella ulfah setia iswara, ulfah setia Uty Wury Ayu Vitriany Vitriany, Uty Wury Ayu Wibowo, Ezra Ariella Wicandra, Ajeng Ayu Wiwid Widayanti Wiwiek Srikandi Shabrie Wiwiek Srikandi Shabrie Wiwiek Srikandi Shabrie Yohana Ernawati Yudi Hermawan Yuliani, Priska Yulianto, Sigit Yuliayah, Puspa Lely Ramadhania Yuliesti Rosalia Zahrina Qurrota Zufra Inayah