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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 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 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 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 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 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) 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 International Research Journal of Business Studies Equity E-Jurnal Akuntansi
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SWOT ANALYSIS IN STRATEGIC MANAGEMENT: A CASE STUDY AT PURABAYA BUS STATION Hening Widi Oetomo; Lilis Ardini
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 2 (2012): August 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i2.73

Abstract

Gate automation (entrance automation) is a strategic plan that will be implemented at PurabayaBus Station Surabaya. An automation technique with Radio Frequency Identification(RFID) is a method that can be used to store or receive data remotely using RFID tags ortransponders. The purpose of this study was to determine the quadrant position in the SWOTdiagram of the gate automation plan and determine the most appropriate strategy in accordancewith the position of the quadrant on the SWOT diagram. Respondents who were usedto measure strengths and weaknesses included fifty employees of the Purabaya Bus StationSurabaya, while to measure opportunities and threats were fifty drivers and automotive businessmenwho currently use the bus station. Data were analyzed using SWOT in which thescores of internal factor (Internal Factor Analysis Summary-IFAS) and external factor (ExternalFactor Analysis Summary-EFAS) were calculated. The results showed that score ofinternal factor and external factor were greater than 2. Hence, the position of SWOT for thegate automation was located in quadrant 1, suggesting that a company has strength to takean advantage of the existing opportunities.
Lean Hospital: Strategy of Operational Financing Efficiency in Supply Chain Management Nihayatul Munaa; Lilis Ardini; Zufra Inayah
Jurnal Manajemen Kesehatan Indonesia Vol 9, No 1 (2021): April 2021
Publisher : Magister Kesehatan Masyarakat, Fakultas Kesehatan Masyarakat, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jmki.9.1.2021.72-77

Abstract

Health financing in Indonesia has increased from 27 US $ (2003) to 115 US $ (2017) and will continue to increase as the population increases. The JKN era is also a burden where health financing managed by BPJS is always deficit every year. Hospitals as health service providers must be able to carry out operational cost efficiency as mandated by the JKN era, namely quality control and cost control. One of the cost efficiency methods is the implementation of lean management in hospital operational processes, especially the supply chain management process (procurement, inventory control, distribution planning and demand management). This study aims to evaluate the improvement process and cost efficiency after the implementation of lean management in the supply chain management process at the hospital. This study used a single holistic case study method with the unit of analysis at the Lean team level at Panti Rapih Hospital, Yogyakarta. Research subjects are employees in the team who are directly involved in the implementation of lean management. Selection of research subjects based on purposive sampling. Total sample of 7 respondents for in-depth interview process. The research instrument used an interview guide. The result of this research is that lean management which is applied in the logistic unit of the neat orphanage hospital can reduce waste such as motion, inventory, and waiting time. In addition, another benefit that can be felt by management is increasing cost efficiency. The conclusion of this study is that lean management is recommended to be applied in health services such as hospitals.
ANALISIS PERBANDINGAN PENGARUH LANGSUNG DAN TAK LANGSUNG FAKTOR BUDAYA ORGANISASI DAN KOMITMEN TERHADAP KINERJA KARYAWAN PADA UPTD PARKIR Lilis Ardini
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 13 No 2 (2009)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2009.v13.i2.296

Abstract

This study  examines  the role of service variable to commitment variable as intervening variable. Respondents of this study are 87 samples by using purposive sampling method. Questionnaire consists of 3 variables, those are organizational culture with 26 indicators, then commitment with 15 indicators, and managerial work  with 10 indicators . The result of this study shows that managerial work  may have direct influence to commitment  and have indirect influence that is from organizational culture to commitment as a new intervening to managerial work. Direct influence of organizational culture  to managerial work  that is  is 0,232. Indirect influence of organizational culture  to commitment  that is 0,810, meanwhile from commitment to managerial work, that is 0,617. Therefore, indirect influence, that (0,810)*(0,617)=0,4997. Hypothesis stating that assumption of organization culture effects the performance higher than organization culture in UPTD Surabaya Parking are refused. Organization culture that effects employee performance is. 0,49977; while organization culture effects on employee’s performance is  0,232. This result may provide a conducive company, then, emerge employee commitment. Based on those results, it can be suggested that a company should give more emphasize to organizational culture  and commitment  because there is evidence that it may cause customer’s managerial work because organizational culture is a very important factor in guaranteeing UPTD  Public Parking DISHUB Surabaya.
EVALUASI TATA CARA PENILAIAN UNTUK PTPN XII (PERSERO) BERDASARKAN KEP-100/MBU/2002 Lilis Ardini
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 12 No 2 (2008)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2008.v12.i2.303

Abstract

The objective of this research is to get the descriptive in depth and effectiveness of performance appraisal system (based on financial account, operational account, and administrative account) that has been implemented by PT Perkebunan Nusaniara XII (Pcrsero) based on the Badan Usaha Milik Ncgara of Minister Decree, Number: KEP-100/MBU/2002.  This research used qualitative research with single case study and multiple unit analysis approach. The study involved 6 respondents as unit managers and as assistant of unit manager. They are financial manager, plant manager, accounting manager, processing manager, strategic business unit manager, strategic business manager, and  assistant of financial manager. This study concluded that the performance appraisal system that has been implemented by PT Perkebunan Nusantara XII (Persero) was not effective in practice. This was caused by the differences of PT Perkebunan Nusantara XII (Persero) core business whose  long time plants and harvest for  many years from cultivation. It is suggested that the productivity is the main resource to increase as well as to improve performance and the sustainability of PT Perkebunan Nusantara XII (Persero)
Risiko Kecurangan Laporan Keuangan Pemerintah Pada Masa Pandemi Covid-19 Thadeus Fransesco Quelmo Patty; Lilis Ardini
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 10 No 2 (2021): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v10i2.1076

Abstract

The purpose of this paper is to find out what risks of fraud that arise during the preparation of government financial reports during the COVID-19 pandemic. This type of research used by researchers is a descriptive qualitative type. In conducting a library research (library research, literature review, literature research) a series of studies relating to the method of collecting library data, or research whose research objects are explored through various library information (books, encyclopedias, scientific journals, newspapers, magazines, and documents) . The results of the study stated that the COVID-19 pandemic posed several risks for ministries / institutions (K / L) in carrying out their duties and functions, including in preparing financial reports. There are five risks faced by Ministries / Institutions in preparing financial reports in the midst of a pandemic crisis, namely strategic, moral hazard and fraud, operational, compliance, and presentation.
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.
Understanding Budget Reality in The Perspective of Symbolic Interactionism Lilis Ardini; Nurul Hasanah Uswati Dewi
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 9, No 2 (2016): August - November 2016
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.9.2.1160

Abstract

Faktor-Faktor Yang Mempengaruhi Efektivitas Penerapan Standar Akuntansi Pemerintahan Akrual Atas Barang Milik Pemerintah Daerah Kota Surabaya Ruminingsih Ruminingsih; Ikhsan Budi Riharjo; Lilis Ardini
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 2 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13i2.003

Abstract

This study aims to investigate and analyze the effect of human resource competencies, organizational commitment, technology and information systems, and the intensity of stock-taking on the effectiveness of an application of accrual government accounting standards for the regional property. Therefore, a quantitative method was applied with a survey approach. This research was conducted in 72 (seventy-two) Regional Device Organizations (OPD) in Surabaya. This study used purposive sampling. The research respondents were Financial Administration Officers (PPK) and officers on goods users. As the result of statistical values, 26.9% of effective variables that applied accruals government accounting standards on the regional property could be explained with variables of human resource competence, organizational commitment, technology, and information systems, and the intensity of stock-taking. Moreover, this study indicated that human resource competence and organizational commitment had a positive effect on the application effectiveness of accrual government accounting standards for the regional property. Whereas, the technology and information systems and the intensity of stock-taking had no effect on the effectiveness of the application of accrual government accounting standards for the regional property. This study also suggested OPD within the Surabaya City Government to improve the effectiveness of the application of accrual government accounting standards for the regional property.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG DENGAN REPUTASI KAP SEBAGAI PEMODERASI Yuliesti Rosalia; Kurnia -; Lilis Ardini
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 4, No 1 (2019): Oktober
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jsikap.v4i1.161

Abstract

Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, profitabilitas, kepemilikan institusional dan komite audit terhadap audit report lag dengan reputasi Kantor Akuntan Publik (KAP) sebagai variabel pemoderasi. Populasi dalam penelitian ini adalah Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2012-2017. Jumlah observasi dalam penelitian ini sebanyak 108 pengamatan. Hasil penelitian dengan analisis regresi linier berganda menunjukkan bahwa ukuran perusahaan dan kepemilikan institusional berpengaruh negatif terhadap audit report lag. Sedangkan variabel profitabilitas dan komite audit tidak berpengaruh terhadap audit report lag. Hasil penelitian dengan uji interaksi MRA menunjukkan bahwa peran reputasi KAP mampu memoderasi negatif pengaruh ukuran perusahaan terhadap audit report lag, namun tidak mampu memoderasi pengaruh profitabilitas, kepemilikan institusional, dan komite audit terhadap audit report lag.
Melihat Perspektif Kinerja dengan Value for Money Silfyana Cahya Manggar Mahdita; Ikhsan Budi Riharjo; Lilis Ardini
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 5, No 2 (2021)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v5i2.003

Abstract

The purpose of this study is to understand and identify the concept of performance appraisal using the value for money perspective. . Society often views public sector organizations as a hotbed of waste, a source of leakage of funds, and an institution that is always at a loss. The results of this study indicate that the UPTD Tugu Pahlawan, Balai Pemuda and THR have been running effectively, efficiently and economically. There are 3 (three) keys that are applied by this UPTD in maintaining the level of Value for Money in their activities, namely collaboration, evaluation and innovation. Good collaboration between parties in internal and external organizations will be able to increase effectiveness. Evaluation of performance will make employees improve and make new innovations to increase revenue and save expenses. By doing these three things, good corporate governance will be achieved.AbstrakTujuan penelitian ini guna memahami dan mengidentifikasi konsep penilaian kinerja isntansi yang menggunakan metode perspektif value for money. Metode ini dilakukan dengan pendekatan kualitatif dengan paradigma interpretatif. Hasil menunjukkan organisasi berjalan secara efektif, efisien dan ekonomis. 3 kunci yang diterapkan UPTD dalam menjaga tingkat Value for Money kegiatan mereka yaitu kerjasama, evaluasi dan inovasi. Kerjasama yang baik di internal eksternal organisasi akan meningkatkan efektifitas. Evaluasi kinerja membuat pegawai berbenah dan melakukan inovasi baru untuk meningkatkan pendapatan dan menghemat pengeluaran. Dengan melakukan hal tersebut akan diraih good corporate governance. 
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 Arika, Nindya Awan Asmara Hadi Azizah, Muftiyatul Azizahtut Ta’zhiyah Bambang Suryono Boedihardjo, Damianus Christian Budi Riharjo, Ikhsan 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 Dwi Lestari Eka Novita Sari, Eka Novita Fidiana, Fidiana Firmansyah, Aris Giati Wahyuni, Giati Glory Augusta Elisabeth Mangaranap Sianipar Hening Widi Oetomo Heny Enggaryanti Hermanto, Suwardi Bambang Hermawan, Yudi Humam, Haidar Ibraraharie, Maharditya Nanda Irma Wahyuni Khakim, Luqmanul Kristi, Ronny Januar Kurnia Kurnia - KURNIA KURNIA, KURNIA Kusmawati, Siska Dila Lestariningsih, Marsudi Mahaputra, Agung Pambudi Marsudi Lestariningsih Marsudi Lestariningsih Marsudi Lestariningsih Mery Andayani, Mery Mia Ika Rahmawati 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 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 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 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 Rokhmi Fuadati Siti Rokhmi Fuadati Subu, Fransiska Trisyami Irmayati SUHERMIN Suhermin, Suhermin Susanto, Cinditya Marina Sutomo, Lilik Suwardi Bambang H 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 Vitriany, Uty Wury Ayu Wibowo, Ezra Ariella Wicandra, Ajeng Ayu Wiwid Widayanti Wiwiek Srikandi Shabrie Wiwiek Srikandi Shabrie Wiwiek Srikandi Shabrie Yuliani, Priska Yuliayah, Puspa Lely Ramadhania Yuliesti Rosalia Zufra Inayah