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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) 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

Author-ID : 231418

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Nursing Public Health Social Sciences Transportation Veterinary Other

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ETIKA DAN KEPATUHAN PAJAK Amalia Hasanah; Lilis Ardini
Dinamika Akuntansi Keuangan dan Perbankan Vol 10 No 1 (2021): Vol. 10 No. 1 2021
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v10i1.8441

National income is from tax revenue. Every year the tax revenue target always increases, but since 2008, the target revenue has never been able to. In addition, the tax compliance of the taxpayers in the DJP performance report shows a low percentage, even though taxpayers are expected to increase state revenue. There are many taxpayers who tax taxes illegally. So the question arises about how taxpayers' ethics taxation. This article is a conceptual article that is conducted based on the author's ideas and opinions . Keywords : ethics, taxation, tax compliance

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

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

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

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

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.

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

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

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

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

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.

The implementation of spiritual and financial accountability in Islamic boarding school Ratna Wati; Lilis Ardini; Fidiana Fidiana
al-Uqud : Journal of Islamic Economics Vol. 6 No. 1 (2022): January
Publisher : Universitas Negeri Surabaya

Islam views that accountability should not only be aimed at humans but also Allah. Pesantren, one of the Islamic-based religious institutions, has aided in addressing the educational demands of a wider segment of society. There are ongoing requests for pesantren to display accountability in more suitable ways as they obtain money from stakeholders. Since Islam believes that accountability should not only be financially oriented but is aimed at worshipping Allah and obtaining blessings, the current research aimed to introduce critical themes of pesantren accountability. We were interviewed ten key informants of Assalafi Al Fithrah Islamic Boarding School, Surabaya. By using phenomenology as a method, we found three themes of accountability. First, spiritual accountability is reflected by has a sincere heart and a noble goal. They work for more reasons than just financial aim and welfare, but to do their khidmah (dedicate or submission).They hope to assist both the students and the neighborhood surrounding the Islamic boarding school by offering welcoming places of prayer and by holding frequent Islamic preaching events. In term of program accountability, every activity or program at an Islamic boarding school must be reported in order to ensure that it is accountable. Each program is also widely published using the official Islamic boarding school web site and social media. Financial accountability is reflected by the adaptation of PSAK 45 in the preparation of financial statements. The Islamic boarding school, on the other hand, concluded that financial reporting should not be restricted to paper reporting exclusively. Real responsibility for Islamic boarding schools comes from publicly disclosing their development, at a greater sermon attended by the wider community.

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 Zufra Inayah

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