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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 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 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 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 Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Science Midwifery Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Media Akuntansi dan Perpajakan Indonesia (MAPI) Perspektif Akuntansi Jurnal Abdi Masyarakat Indonesia BIP'S : Jurnal Bisnis Perspektif EKONOMIKA45 Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Jurnal Ad'ministrare Mujtama': Jurnal Pengabdian Masyarakat Eduvest - Journal of Universal Studies Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JAMAS: Jurnal Abdi Masyarakat IIJSE International Journal of Industrial Engineering, Technology & Operations Management Kreativasi: Journal of Community Empowerment Equity
Lilis Ardini
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
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PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Susanto, Cinditya Marina; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 7 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

This research is meant to find out the firm value which has been influencedby Good Corporate Governance, Corporate Social Responsibility, and profitability. The result of this research is expected to give benefit to the company, on the implementation of GCG and CSR which has been carried out by the company in order to give ability to present good performance sothe long term interest of the investors can increase onthe stocks of the company. The population is manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2011-2013 periods. The samples have been selected by using purposive sampling so 41 manufacturing companies have been selectedby using the following criteria i.e. first, the company which has publishedtheir annual report consecutively, second, the company which has been done the CSR disclosure in 2011-2013 periods, and the last is the company whichhas presented their financial statement by using Rupiah currency.Based on the result of multiple linear regressions, it has been found that: first, Good Corporate Governance has negative influence to the firm value. Second,Corporate Social Responsibility has significant and positive influence to the firm value. Third, profitability (ROA) has positive influence to the firm value.Keywords:Good Corporate Governance, Corporate Social Responsibility, Profitability, Firm Value
PERSEPSI WAJIB PAJAK PADA PROGRAM TAX AMNESTY UNTUK MENINGKATKAN PENERIMAAN PAJAK Fatmala, Nenin Dewi; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

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ABSTRACTIn order to maximize the tax, government conducts reformation by implementing policies for breakthroughswhich is driven by the reducing possibility to hide the treasure outside the territory of the Republic of Indonesia.One of the tax reformations is the current government policies about the Tax Amnesty program. This research ismeant to give the meaning on tax amnesty program as the facility of the taxpayers to carry out their opportunityin terms of tax amnesty for the purpose of the enhancement of the state revenue of the Republic Indonesia inaccordance. The research method is qualitative method which has been done by using data interpretation. Thedata has been done by using the primary. The result of the research shows that the implementation of taxamnesty will be successful if it has been run in such a way and followed by the total reformation of taxadministration system in terms of objectives through the tax amnesty will be able to increase the tax base. If thetax amnesty program has been planned in the long term and managed properly, the State will receive theenhancement of tax revenue in a short time.Keywords: tax amnesty, interpretation, tax revenue
Understanding Budget Reality in The Perspective of Symbolic Interactionism Ardini, Lilis; Uswati Dewi, Nurul Hasanah
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 9, No 2 (2016): August - November 2016
Publisher : Universitas Prasetiya Mulya

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Abstract

Usaha aparatur pajak dalam memperkuat garda akhir sebagai upaya peneyelamatan sumber pendanaan negara Purnama, Ferdi; Ardini, Lilis
KINERJA Vol 18, No 1 (2021)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jkin.v18i1.7971

Abstract

Penelitian ini bertujuan untuk memeberikan pemahaman kepada para Wajib Pajak akan seberapa penting sumbangsih para Wajib Pajak dalam menjalankan roda pemerintahan di dalam suatu Negara, khususnya di Indonesia. Negara Indonesia menganut sitem pemungutan pajak Self Assesment System yang memberikan wewenang penuh kepada Para Wajib Pajak di Indonesia untuk menghitung, melapor dan menyetorkan sendiri besarnya pajak terutang atau kewajiban pajak yang harus dibayarkan oleh Wajib Pajak. Sistem ini tidak akan bisa berjalan dengan lancar ketika Wajib Pajak tersebut tidak memiliki kesadaran terhadap kewajiban perpajakannya. Penelitian ini juga didasari oleh besarnya penurunan piutang pajak yang disebabkan karena tak bisa tertagih atau sudah daluwarsa, hal ini yang sangat merugikan Negara. Penelitian ini merupakan penelitian kepustakaan (library research), yaitu serangkaian penelitian yang berkenaan dengan metode pengumpulan data pustaka, atau penelitian yang obyek penelitiannya digali melalui beragam informasi kepustakaan berupa buku, ensiklopedi, jurnal ilmiah, koran, majalah, dan dokumen. Diharapkan penelitian ini bisa memberikan dan membuka kesadaran para Wajib Pajak yang masih lalai dalam kewajiban perpajakannya.
Implementation of Healthy Village in The KP-KAS Program in Preventing Maternal and Child Mortality Rate in Sidotopo Semampir Surabaya Nihayatul Munaa; Ronal Surya; lilis ardini; Mia Ika Rahmawati; Wiwiek Srikandi Shabrie; Marsudi Lestariningsih
Science Midwifery Vol 9 No 1, Oktober (2020): Science Midwifery
Publisher : Institute of Computer Science (IOCS)

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This article aims to evaluate the implementation of healthy villages in the KP-KAS program, especially on indicators of efforts to prevent maternal and child mortality. This study uses a qualitative method with an interpretive approach to studying the object of research in more detail. In-depth interviews were conducted with several key informants. The results of this study show that there are several programs carried out in healthy villages to reduce maternal and child mortality, namely eradication malnutrition, vaccination, delivery assisted by health workers, and reproduction health through contraception.
AKUNTABILITAS DAN TRANSPARANSI PADA LAPORAN KEUANGAN PARTAI (Studi Kasus pada Kantor DPD Partai Demokrat Provinsi Jawa Timur) Wiwid Widayanti; Maswar Patuh Priyadi; Lilis Ardini
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 22, No 2 (2019): Agustus
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (638.143 KB) | DOI: 10.35591/wahana.v22i2.170

Abstract

This study aims to determine and interpret accountability and transparency in the East Java Provincial Democratic Party DPD financial report consisting of internal financial reports, campaign finance reports and political assistance reports and the implementation of the AD and ART of the East Java Provincial Democratic Party. The object used in this research is the DPD office of the Democratic Party of East Java Province with interpretive qualitative research methods with ethnometodology as an approach, there are four informants in the research using interview, observation and documentation research methods and using data analysis techniques starting from data reduction, display data and verify or draw conclusions. The results showed that internal financial reports had fulfilled accountability to internal political parties but were not yet transparent to the public, campaign finance reports had met accountability and transparency, political assistance reports had met accountability but were not yet transparent to the public, and the implementation of AD and ART DPD Provincial Democratic Party East Java has been implemented well.
PROGRAM INKUBASI BISNIS SOLUSI PEMBERDAYAAN PEREMPUAN PRASEJAHTERA Lilis Ardini; Wiwiek Srikandi Shabrie
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 6 No 1 (2021): IMANENSI: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34202/imanensi.6.1.2021.33-42

Abstract

Penelitian ini bertujuan untuk mengeksplorasi proses pemberdayaan perempuan prasejahtera melalui program inkubasi bisnis. Penelitian menggunakan metode eksploratory pada perempuan prasejahtera di rumah susun Romokalisari, Rusun Dupak Bangunrejo dan Rusun Pesapen. Hasil penelitian menunjukkan bahwa program inkubasi bisnis dilakukan dengan pelatihan hard skill, soft skill, dan inovasi dengan cara differensiasi produk, keduanya dapat meningkatkan kemandirian dan penghasilan perempuan prasejahtera di rumah susun. Abstract: Business Incubation Program for Empowerment Solutions for Underprivileged Women. This study aims to explore the process of empowering underprivileged women through a business incubation program. The research used an exploratory method on underprivileged women in the Romokalisari flats, the Dupak Bangunrejo and Pesapen Flats. The results showed that the business incubation program was carried out by training on hard skills, soft skills, and innovation by means of product differentiation, both of which could increase the independence and income of underprivileged women in flats.
The Effectiveness of Using E-Learning as Learning Media During the Covid Pandemic 19 Lilis Ardini; Ulfah Setia Iswara; Endang Dwi Retnani
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol 7, No 1 (2020): JURNAL KONSEP BISNIS DAN MANAJEMEN NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jkbm.v7i1.4333

Abstract

The research objective is to provide an assessment of the effectiveness of the use of e-learning methods during the Covid 19 pandemic. Learning methods using e-learning began to be used when the corona virus outbreak became a global pandemic. This research is a descriptive study with a quantitative approach. The research was conducted on 275 accounting students of the Diploma and Undergraduate Program of STIESIA Surabaya who carried out learning activities through e-learning. E-learning in the STIESIA Surabaya environment uses the address https://elearning.stiesia.ac.id. The online questionnaire was filled out by students via Google Form in the month of June and then processed and analyzed the data. There are 20 indicators as an assessment of effectiveness of learning. The results showed that e-learning was considered by students to be quite effective as a learning method. There are still many obstacles faced by students when doing online learning using e-learning. However, along with the development of information technology, e-learning is expected to improve understanding of learning materials and make learning more efficient
Pemeriksaan Keuangan Negara pada Masa Pandemi COVID-19 Glory Augusta Elisabeth Mangaranap Sianipar; Lilis Ardini
Jurnal SEKURITAS (Saham, Ekonomi, Keuangan dan Investasi) Vol 4, No 1 (2020): Jurnal SEKURITAS
Publisher : Prodi Manajemen Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (819.659 KB) | DOI: 10.32493/skt.v4i1.6392

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana strategi dan kebijakan pemeriksaan yang akan dilakukan BPK RI menghadapi banyaknya relaksasi kebijakan dalam keuangan akibat Pandemi COVID-19. Berbagai macam regulasi telah diterbitkan pemerintah akibatnya timbul risiko-risiko rendahnya pengawasan, buruknya akuntabilitas dan penyalahgunaan wewenang yang mengarah ke tindak korupsi. Penelitian ini berdasarkan studi literatur. Metode pengumpulan data dengan dokumentasi. Dari pembahasan menunjukkan sejumlah strategi dan kebijakan yang telah dipersiapkan BPK RI secara comprehensive dengan penilaian berbasis risiko.  
The Influence of Investment Decisions, Funding, and Profitability on Company Value with Corporate Governance as Moderator Danny Adhitya; Suwardi Bambang Hermanto; Lilis Ardini
Jurnal Ad'ministrare Volume 9, Issue 1, January-June 2022
Publisher : Pendidikan Administrasi Perkantoran, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/ja.v9i1.33091

Abstract

This study aims to examine and analyze the effect of investment decisions, funding decisions, and profitability on firm value with corporate governance as the moderating variable. With the existence of corporate governance as a moderating variable, it is expected to make company managers to choose and decide on investment decisions, funding decisions and profitability correctly. This research was conducted on companies that went public on the Indonesia Stock Exchange in the period 2014 to 2018. The study tested samples using the purposive sampling method on 10 companies in the infrastructure, utilities and transportation sectors from 50 financial statements that were observed. The independent variables consist of market book value, debt to equity ratio, and return on assets, while the dependent variable is price book value, and the moderating variable is managerial ownership. Test analysis using multiple linear regression using Statistical Product and Service Solutions (SPSS) software. The results of the analysis show that the investment decision variables and funding decisions have a positive effect on firm value. While the profitability variable has no effect on firm value, and the corporate governance variable does not moderate the influence between investment decisions, funding decisions, and profitability on firm value.
Co-Authors Afrida Nur Faricha, Afrida Nur Ahmad Ghufrony Akhma, Ferry Adjie Amalia Hasanah Amanda Yecci Noeng Amelia, Lusi Andriani, Mitra Nur Fitri Ardianto, Ipung Tri Arika, Nindya Azizah, Muftiyatul Azizahtut Ta’zhiyah Bambang Suryono Budi Riharjo, Ikhsan BUDIYANTO Budiyanto Budiyanto Damianus Christian Boedihardjo Danny Adhitya David Efendi David Effendi Devi, Fadilah Sari Surya Dharmawan Supono Hadi Saputro Dinna Riyani Dinna Riyani Dwi Lestari Eka Novita Sari, Eka Novita Fidiana, Fidiana Giati Wahyuni, Giati Glory Augusta Elisabeth Mangaranap Sianipar Haidar Humam Hening Widi Oetomo Hermanto, Suwardi Bambang Hermawan, Yudi Humam, Haidar Ibraraharie, Maharditya Nanda Irma Wahyuni Khakim, Luqmanul Kristi, Ronny Januar Kurnia Kurnia - Kurnia Kurnia Kurnia Kurnia KURNIA KURNIA, KURNIA Lestariningsih, Marsudi Mahaputra, Agung Pambudi Marsudi Lestariningsih Marsudi Lestariningsih Marsudi Lestariningsih Mery Andayani, Mery Mia Ika Rahmawati Mia Ika Rahmawati Muhammad Reza Pahlawan Munaa, Nihayatul Nenin Dewi Fatmala, Nenin Dewi Nihayatul Munaa Nihayatul Munaa Nining Nur Khamidah, Nining Nur Nur Handayani Nur Shodiq Nurul Hasanah Uswati Dewi Permadi, Noviandi Satrio Permana, Dwi Panji Pitaloka, Frigasari Dianing Priyadi, Maswar Patuh Purnama, Ferdi Putri, Nuzmika Rachman, Dyah Aulia Rahmawati*, Mia Ika Rahmawati, Mia Ika RANI RACHMAWATI Ratna Wati Retnani, Endang Dwi Retno Indah Sari, Retno Indah Rini Andriani Rita Dewi Kumala, Rita Dewi Ronal Surya Rossy Angga Mustika Cahyani Ruhmana, Futikha Dewi Ruminingsih Ruminingsih Rusdiansyah, Yunifan Shabrie, Wiwiek Srikandi Shindy Permana Putra Wiyandika, Shindy Permana Sholichah, Ninik Silalahi, Adelina Christin Silfyana Cahya Manggar Mahdita Siti Rokhmi Fuadati Siti Rokhmi Fuadati Subu, Fransiska Trisyami Irmayati SUHERMIN Suhermin, Suhermin Susanto, Cinditya Marina Sutomo, Lilik Suwitho, Suwitho Takaria, Iflaha 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 Wibowo, Ezra Ariella Wiwid Widayanti Wiwiek Srikandi Shabrie Wiwiek Srikandi Shabrie Wiwiek Srikandi Shabrie Yuliani, Priska Yuliayah, Puspa Lely Ramadhania Yuliesti Rosalia Zufra Inayah