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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) 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) Reviu Akuntansi dan Bisnis Indonesia Science Midwifery SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Media Akuntansi dan Perpajakan Indonesia (MAPI) Journal of Entrepreneurship & Business 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 Journal of Applied Business and Technology Mujtama': Jurnal Pengabdian Masyarakat Eduvest - Journal of Universal Studies Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Research Horizon JAMAS: Jurnal Abdi Masyarakat IIJSE RESLAJ: Religion Education Social Laa Roiba Journal International Journal of Industrial Engineering, Technology & Operations Management Kreativasi: Journal of Community Empowerment International Research Journal of Business Studies E-JURNAL AKUNTANSI Equity Varied Knowledge Journal E-Jurnal Akuntansi Mujtama’ Jurnal Pengabdian Masyarakat
Lilis Ardini
Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
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Financial Qualification Analysis in Government Construction Tenders: East Java Case Study Adlillah, Ahmad Gholib; Ardini, Lilis
Journal of Entrepreneurship & Business Vol. 7 No. 3 (2026): Journal of Entrepreneurship and Business (July-October)
Publisher : Program MM Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jeb.v7i3.7799

Abstract

Purpose: This study investigates the effectiveness of financial qualification requirements in mitigating risks associated with abnormally low bids below 80% of the owner’s estimate in government construction tenders. It assesses stakeholder perceptions of the minimum cash requirement (Ks formula) under East Java Governor Regulation No. 18 of 2023 and, unlike prior studies of low bidding in general, specifically examines how this codified cash-adequacy formula interacts with the package capability system. Method: A qualitative design using the Critical Incident Technique (CIT) was employed to collect data from eight purposively selected informants in East Java, comprising Selection Working Group, Commitment-Making Official, contractors, and regulators through in-depth interviews, document analysis, and observation. Data were coded in NVivo, categorized, and triangulated across sources to support credibility, dependability, and confirmability. Results: The Ks formula is perceived by stakeholders as effectively filtering financially unqualified contractors, consistent with pre/post-regulation bid-pattern data. However, the package capability system creates disparities for small businesses. Implications & Recommendations: The findings support harmonizing the Ks cash-adequacy formula with a proportionate Package Capability system, strengthening digital verification of contractors’ liquidity, and providing financial-planning support for small contractors. The recommendations are intended to preserve project-delivery safeguards without creating avoidable barriers to SME participation. The study identifies the absence of quantitative project-performance indicators as a limitation for future research. Contribution & Value Added: The study provides a context-specific evaluation of a codified cash-adequacy instrument and shows how its interaction with a parallel package-capability ceiling can create unintended distributional effects. It adds an empirically grounded mechanism linking procurement risk screening, administrative capacity, and inclusive public contracting.
Peningkatan Daya Saing Produk UMKM Kelurahan Tambaksari Kota Surabaya melalui Content Marketing pada Media Sosial Mia Ika Rahmawati; Lilis Ardini; Marsudi Lestariningsih; Suhermin; Wiwiek Srikandi Shabrie
Mujtama': Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2025): Mujtama’ Jurnal Pengabdian Masyarakat
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/mujtama.v5i1.3285

Abstract

 Di era digital saat ini, media sosial dan konten kreator menjadi alat penting dalam memasarkan produk atau jasa. Banyak Usaha Kecil, Mikro dan Menengah (UMKM) yang belum memanfaatkan media sosial secara optimal, baik dari sisi strategi marketing maupun pembuatan konten yang menarik. Hal ini menyebabkan potensi pasar yang besar tidak dapat dimaksimalkan. Oleh karena itu, diperlukan pelatihan dan pendampingan terkait strategi marketing melalui media sosial dan pengelolaan konten kreator. Adapun tujuan pelaksanaan kegiatan ini adalah (1). Meningkatkan pemahaman pelaku usaha atau masyarakat mengenai pentingnya media sosial dalam pemasaran,  (2). Mengajarkan cara membuat dan mengelola konten yang menarik dan efektif, (3). Membantu pelaku usaha UMKM dalam merancang strategi pemasaran melalui platform media sosial, (4). Meningkatkan kemampuan peserta dalam memanfaatkan media sosial untuk membangun brand awareness dan meningkatkan penjualan. Sedangkan metode Pelaksanaan adalah dengan: (1). Pelatihan Teoritis: Menyampaikan materi tentang dasar-dasar media sosial, strategi pemasaran digital, dan peran konten kreator, (2). Workshop Praktis: Memberikan pelatihan pembuatan konten kreatif, seperti foto, video, dan infografis yang sesuai dengan tren saat ini, (3). Pendampingan: Bimbingan langsung dalam membuat rencana pemasaran media sosial dan pengelolaan akun bisnis, dan (4). Evaluasi: Mengukur dampak pelatihan melalui umpan balik peserta dan hasil implementasi di lapangan. Melalui program ini, diharapkan masyarakat dapat lebih memahami dan mengoptimalkan penggunaan media sosial sebagai alat pemasaran yang efektif dan efisien. Dengan keterampilan ini, pelaku usaha dapat memperluas jangkauan pasar dan mengembangkan usaha mereka secara lebih profesional. test
Financial Distress and Abnormal Operating Cash Flows: Firm-Size Moderation of Auditor Going-Concern Opinions Muhammad Jufrianci Dewa; Lilis Ardini; Suwardi Bambang H
E-Jurnal Akuntansi Vol. 35 No. 6 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i06.p03

Abstract

Auditors routinely assess financial distress and unusual patterns in operating cash flows when judging a client’s ability to continue as a going concern. This study investigates whether (i) financial distress and (ii) abnormal operating cash flows influence the likelihood of receiving a going-concern audit opinion, and whether firm size moderates these relationships. The sample comprises 40 property and real-estate firms listed on the Indonesia Stock Exchange over 2018–2022 (N = 200 firm-year observations). Financial distress is proxied by Altman’s Z?-Score, abnormal cash flows are measured as discretionary deviations from expected operating cash flows, and firm size is captured by the natural logarithm of total assets. Logistic regressions are estimated in SPSS 26. Results show that higher financial distress significantly increases the probability of a going-concern opinion. In contrast, abnormal operating cash flows do not exhibit a statistically significant effect. Firm size moderates the distress–opinion link—larger firms facing distress are less likely to receive a going-concern qualification—indicating a pure moderation effect. Firm size does not, however, moderate the association between abnormal cash flows and the audit opinion. These findings highlight the primacy of traditional distress metrics in auditors’ going-concern judgments and suggest that organisational scale can temper the audit consequences of financial distress, whereas cash-flow abnormalities per se carry limited incremental weight in this setting. Keywords: Going Concern Audit Opinion; Financial distress; Abnormal cash flow from operating; Firm Size; Altman Z’Score.
Determinants of Fraud Tendency among Accounting Students: The Moderating Role of Ethical Value Aniyatus Shofiyah; Lilis Ardini
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.
Co-Authors Adlillah, Ahmad Gholib Afrida Nur Faricha, Afrida Nur Ahmad Ghufrony Akhma, Ferry Adjie Amalia Hasanah Amanda Yecci Noeng Amelia, Lusi Andriani, Mitra Nur Fitri Anggraini, Katherina Estherika Aniyatus Shofiyah Ardianto, Ipung Tri Arief Prayogo Arika, Nindya Asy’arie Fance Indriyanto Awan Asmara Hadi Azizah, Muftiyatul Azizahtut Ta’zhiyah Bambang Suryono Boedihardjo, Damianus Christian BUDIYANTO Budiyanto Budiyanto Budiyanto Budiyanto Cahyani, Rossy Angga Mustika Damianus Christian Boedihardjo Danny Adhitya David Efendi David Effendi Devi, Fadilah Sari Surya Dewi, Antika 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 Giati Wahyuni, Giati Glory Augusta Elisabeth M. Sianipar Glory Augusta Elisabeth Mangaranap Sianipar Hening Widi Oetomo Heny Enggaryanti Hermanto, Suwardi Bambang Hevi Susanti Humam, Haidar Ibraraharie, Maharditya Nanda Ikhsan Budi Riharjo Imam Syafii Irma Wahyuni Khakim, Luqmanul Kristi, Ronny Januar Kurnia Kurnia Kurnia - Kurnia Kurnia Kurnia Kurnia Kurnia Kurnia Kurnia Kurnia KURNIA KURNIA, KURNIA Kusmawati, Siska Dila Leonardus Frediyanto Moat Lering Lestariningsih, Marsudi Limantoro, Prisca Arum Mahaputra, Agung Pambudi Mery Andayani, Mery Mia Ika Rahmawati Mildawati, Titik 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 Fadjrih Asyik Nur Handayani Nur Handayani Nur Shodiq Nurul Hasanah Uswati Dewi Nuzmika Putri Permadi, Noviandi Satrio Permana, Dwi Panji Pitaloka, Frigasari Dianing Priyadi, Maswar Patuh Purnama, Ferdi Putra, Olisiang Chandra Rachman, Dyah Aulia RANI RACHMAWATI Ratih Kumara Dewi Ratna Wati Retnani, Endang Dwi Retno Indah Sari, Retno Indah Riharjo Ikhsan Budi 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 Sholichah, Ninik Sianipar, Glory Augusta Elisabeth M. Silalahi, Adelina Christin Silfyana Cahya Manggar Mahdita Siti Maleha 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 Theana, Vivian 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