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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
Lilis Ardini
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
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Corporate Governance and Internet Financial Reporting: Evidence from Public Companies in Indonesia Tumewu, James; Ardini, Lilis; Rachmawati, Rani
International Journal of Industrial Engineering, Technology & Operations Management Vol. 2 No. 1 (2024): June 2024
Publisher : Indonesia Academia Research Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62157/ijietom.v2i1.55

Abstract

Internet financial reporting provides the fastest information about company conditions, including financial and business data. This study examines the impact of corporate governance mechanisms on Internet Financial Reporting. Purposive sampling was used to select the sample, which included 105 companies in 2022. Linear regression analysis was employed to analyze the data. The study findings indicate that the audit committee and audit firm influence Internet Financial Reporting. At the same time, the educational background of the board of directors, board of commissioners, and ownership concentration have no significant effect. The increasing adoption of technology in financial reporting has led to internet-based financial reporting, enabling companies to present their financial statements on time and facilitate the dissemination necessary information regarding investment potential and opportunities before the data becomes obsolete. This study investigates the role of corporate governance mechanisms in influencing the timeliness of Internet Financial Reporting. The timely dissemination of financial information through internet-based reporting is crucial for investors to make informed decisions, allowing them to access relevant data before it becomes outdated. This study provides insights into the specific corporate governance factors that can impact the timeliness of this reporting, which is an important consideration for companies seeking to improve their transparency and disclosure practices.
Maximizing Sales with Social Media and Email Marketing: Lessons from MSMEs in Sumenep Regency, Indonesia Ghufrony, Ahmad; Ardini, Lilis; Mahaputra, Agung Pambudi
International Journal of Industrial Engineering, Technology & Operations Management Vol. 2 No. 1 (2024): June 2024
Publisher : Indonesia Academia Research Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62157/ijietom.v2i1.57

Abstract

In the modern digital landscape, micro, small, and medium enterprises face significant challenges in reaching and engaging their target customers. This quantitative research study examines the impact of social media and email marketing strategies on sales growth in Micro, Small, and Medium Enterprises in Sumenep District. It focuses on the effectiveness of social media and email marketing in the current digital era, where digital marketing strategies have become crucial for improving MSME performance and sustainability. MSME managers in the Sumenep district were surveyed using a specially designed questionnaire, and the data were analyzed using statistical methods to identify the relationships between social media use, email marketing, and MSME sales growth. The results reveal that social media strategies substantially influence MSME sales growth by increasing visibility, customer engagement, and brand awareness. However, email marketing has not significantly impacted MSME sales in the district, possibly due to limited adoption among MSME managers. This lack of adoption may be attributed to factors such as limited knowledge, resources, or the perceived effectiveness of email marketing among MSME owners in the region. The findings suggest that investing in social media marketing can be a viable strategy for MSMEs in Sumenep District to drive sales growth. Besides that, email marketing may require further education and support to increase adoption and effectiveness. This study provides insights that can help MSME owners and policymakers in Sumenep District develop more effective digital marketing strategies to enhance the performance and competitiveness of local businesses.
Determinants of Fraud Stars with Religiosity as a Moderation Variable Lestari, Dwi; Ardini, Lilis; Effendi, David
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5045

Abstract

Penelitian ini mengevaluasi berbagai faktor yang mempengaruhi kecenderungan kecurangan (fraud) dalam organisasi. Hasil penelitian menunjukkan bahwa tekanan tidak berpengaruh terhadap kecenderungan fraud, baik tekanan finansial maupun non-finansial. Peluang memiliki pengaruh positif terhadap kecenderungan fraud, sehingga semakin kecil peluang terjadinya fraud, kecenderungan kecurangan dapat diminimalisir. Rasionalisasi dan kapabilitas juga berpengaruh positif terhadap kecenderungan fraud; semakin banyak alasan logis yang mendukung niat pelaku dan semakin tinggi kapabilitas individu, semakin besar dorongan untuk melakukan kecurangan. Ruang lingkup eksternal tidak berpengaruh terhadap kecenderungan fraud, menunjukkan bahwa regulasi, sanksi hukum, dan sanksi sosial yang kurang efektif tidak mampu mencegah kecurangan. Sebaliknya, ruang lingkup internal berpengaruh negatif terhadap kecenderungan fraud, di mana pengelolaan internal yang baik mampu mengurangi kecenderungan tersebut. Budaya organisasi dan religiusitas, kecuali dalam kaitannya dengan kapabilitas, tidak berpengaruh terhadap kecenderungan fraud. Religiusitas memoderasi secara negatif hubungan antara kapabilitas dan kecenderungan fraud, menunjukkan bahwa nilai religiusitas yang tinggi dapat mengurangi kecenderungan fraud meski individu memiliki kapabilitas tinggi. Namun, religiusitas tidak memoderasi pengaruh tekanan, peluang, rasionalisasi, ruang lingkup eksternal, ruang lingkup internal, dan budaya organisasi terhadap kecenderungan fraud.
The Effect of Selfish Ethics, Altruist Ethics, and Morality on Taxpayer Compliance with Trust as a Moderating Variable Hermawan, Yudi; Ardini, Lilis; Efendi, David
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.5780

Abstract

This study aims to examine egoistic ethics, altruistic ethics, and morality in explaining taxpayer compliance. This study also tests the effect of trust as a moderating variable. By using the Slippery Slope Theory and the Theory of Planned Behavior, this study aims to empirically prove the taxpayer compliance model. This study is quantitative with a survey approach to individual taxpayers. The population is individual taxpayers registered at the Pratama Tax Office, with a sample of 143 respondents. The results of the hypothesis test show that empirically, egoistic ethics has a negative effect on taxpayer compliance, while morality does not have a significant effect. In addition, the effect of trust as a moderating variable can strengthen the effect of altruistic ethics on taxpayer compliance and can also weaken the effect of egoistic ethics on taxpayer compliance.
Determinants of Fraud Tendency With Internal Control System (SPI) as a Moderating Variable (Study of Savings and Loan Cooperatives in Sikka District) Subu, Fransiska Trisyami Irmayati; Ardini, Lilis; Kurnia, Kurnia
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5906

Abstract

This study aims to test the effect of fraud diamond theory on fraud tendencies with internal control systems as moderating variables. This study uses 135 sample data taken using a purposive method based on criteria. The research method used is quantitative with a survey approach. The data used in this study is a questionnaire. Data analysis using Moderated Regression Analysis. The study's results indicate that rationalization and capability positively affect fraud tendencies and internal control systems moderate the effect of capability on fraud tendencies. The results also show that pressure and opportunity do not affect fraud tendencies while internal control systems do not moderate the effect of pressure, opportunity, and rationalization on fraud tendencies. Based on the results of the study, savings and loan cooperatives in Sikka Regency do not provide pressure but provide motivation and compensation to meet every need and improve the internal control system.
Pemberdayaan Barang Milik Negara : Optimalisasi Pencapaian Kinerja Berbasis Competitive Advantage Trisdaningrum, Rinda; Ardini, Lilis; Handayani, Nur
Perspektif Akuntansi Vol 7 No 3 (2024)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v7i3.p284-297

Abstract

The property is also one of the state assets that functions to increase government service quality and quantity to the public. It can be optimized to increase the state revenue. Moreover, the population was the work unit of the area office of the Ministry of Law and Human Rights in East Java province. The location was in the Surabaya area coordinator. This study aimed to find out and provide options for empowering state property to optimize performance achievements based on competitive advantage possessed by using Resource Based View analysis. The data were primary, taken from the interviews, and secondary data of state property management. As a result, it showed that there was still a lack of management of state property in Surabaya area coordinator. This happened as there had not been optimal yet non-tax revenue from its management because of unsupporting factors. Additionally, the Resource Based View approach was used to analyze VRIO (Valuable, Rare, Inimitable, Organization) characteristics as a proper strategy for improving the organization's internal resource capacity, such as fixed assets, human resources, and organization to determine competitiveness for the organization.
Pemberdayaan Santri Melalui Penguasaan Komputer Akuntansi dan Pemasaran Digital di Pondok Pesantren Al-Munawwar Bojonegoro Ardini, Lilis; Suwitho, Suwitho; Pahlawan, Muhammad Reza; Iswara, Ulfah Setia
Jurnal SOLMA Vol. 14 No. 1 (2025)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v14i1.16779

Abstract

Background: Pemberdayaan santri menjadi salah satu program strategis untuk mendukung program pengentasan kemiskinan. Hal ini didasarkan oleh kondisi santri yang sebagian besar berasal dari keluarga sederhana dan sebagian besar berada pada usia produktif sehingga menjadi masa yang tepat untuk dibekali pengetahuan dalam operasional sistem akuntansi, kewirausahaan, dan pemasaran digital. Diharapkan santri setelah lulus dari pondok pesantren Al-Munawwar selain menyandang gelar HQ (Hafidzul Qur’an) juga memiliki softskills untuk mendukung keberlangsungan hidup santri secara mandiri. Kegiatan ini bertujuan untuk memberikan bekal pengetahuan bagi para santri sekaligus siswa melalui pemberian pelatihan komputer akuntansi, kewirausahaan, dan pemasaran digital. Metode: Mitra dalam kegiatan ini adalah yayasan Pondok Pesantren Al-Munawwar Bojonegoro, para guru dan para santri sekaligus siswa MA Al-Munawwar Bojonegoro. Tahapan pelaksanaan meliputi: perencanaan, pemberian pelatihan dan pendampingan komputer akuntansi, kewirausahaan dan pemasaran digital, serta monitoring dan evaluasi. Hasil: Hasil kegiatan menunjukkan bahwa para santri sekaligus siswa sangat antusias mengikuti kegiatan ini karena sebelumnya belum pernah memperoleh pengetahuan tentang sistem informasi akuntansi, kewirausahaan dan pemasaran digital. Praktik langsung penggunaan aplikasi akuntansi yakni SIABAMAKTI (Sistem Informasi Akuntansi Hibah BIMA Kemdikbudristek Dikti) mampu meningkatkan keterampilan (softskill) para santri dan memberikan contoh bahwa dalam menyajikan laporan keuangan bisa didukung dengan adanya aplikasi akuntansi. Selain itu, para santri memperoleh wawasan baru bahwa banyak peluang untuk menjadi seorang wirausaha sukses dan penggunaan e-commerce untuk sarana penjualan secara digital mengingat adanya perubahan budaya masyarakat. Kesimpulan: Kegiatan ini dapat menambah pengetahuan tentang kewirausahaan dan pemasaran digital, serta peningkatan softskills penguasaan komputer akuntansi bagi para santri sekaligus siswa Al-Munawwar Bojonegoro.
Efektifitas Sistem Pengendalian Intern dalam Mencegah Kecurangan di Perusahaan Daerah Humam, Haidar; Ardini, Lilis; Kurnia, Kurnia
EQUITY Vol 23 No 2 (2020): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v23i2.2084

Abstract

Sistem pengendalian internal pada Perusahaan Daerah Air Minum (PDAM) Tirta Kahuripan Kabupaten Bogor dilaksanakan untuk mengetahui apakah sistem manajemen sudah dilaksanakan dengan baik atau tidak dan menghindari terjadinya kebocoran biaya. Sistem pengendalian intern yang dilakukan di PDAM Kabupaten Bogor dalam hal pemisahan tugas dan wewenang masih belum berjalan maksimal dengan bukti adanya rangkap jabatan. Hal tersebut dikhawatirkan akan adanya penyalahgunaan wewenang jabatan yang berakibat pada kecurangan. Sistem pengendalian intern sangat diharapkan bisa mencegah sebuah kecurangan yang akan terjadi. Hal yang ingin dicapai dalam penelitian ini adalah untuk menganalisis keefektifan penerapan sistem pengendalian intern sebagai upaya pengendalian ataupun bahkan pencegahan kejadian tindakan kecurangan. Metode kualitatif diterapkan dalam penelitian ini dengan menggunakan Teknik pengumpulan data yang dilakukan adalah melalui observasi (observation) dan wawancara (in depth interview). Hasil dari penelitian ini menunjukkan bahwa PDAM Tirta Kahuripan Kabupaten Bogor yang telah berhasil melaksanakan sistem pengendalian intern secara efektif. Hal ini dapat dilihat dari buku laporan evaluasi kinerja selama 3 tahun terakhir yang mengalami peningkatan dan berhasil mendapatkan prestasi terbaik urutan ke-2 se-Indonesia oleh Badan Peningkatan Penyelenggaraan Sistem Penyediaan Air Minum (BPPSPAM) atas Badan Pengawas Keuangan dan Pembangunan. Hasil penelitian ini diharapkan dapat menjadi percontohan bagi pelaksanaan sistem internal oleh stakeholders.
The Influence of Competence, Independence, and Information Technology on Audit Quality with Organizational Commitment Moderation Putri, Nuzmika; Ardini, Lilis; Kurnia, Kurnia
Eduvest - Journal of Universal Studies Vol. 5 No. 2 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i2.50855

Abstract

This study examines the effect of competence, independence, and information technology on audit quality. Besides, it also examines the impact of competence, independence, and information technology on audit quality; with organizational commitment as a moderating variable. Furthermore, the population consists of 150 auditors of Financial Audit Board (BPK) representatives, East Java province who are listed. The data collection technique used total sampling. In line with that, 40 respondents were chosen as the samples. Moreover, the data analysis technique used Partial Least Square (PLS) with Structured Equation Modelling (SEM). As a result, it shows that competence, independence, and information technology have a positive effect on the audit quality of auditors of BPK representatives, East Java province who are listed. On the other hand, organizational commitment cannot moderate the effect of competence, independence, and information technology on the audit quality auditors of Financial Audit Board (BPK) representatives, East Java province who are listed.
ANALISIS KINERJA PELAKSANAAN APBD KOTA SURABAYA TAHUN 2016-2020 Yuliayah, Puspa Lely Ramadhania; Ardini, Lilis
Jurnal Riset Mahasiswa Akuntansi Vol. 10 No. 2 (2022): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 10 NOMOR 2 TAHUN 2022
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v10i2.6653

Abstract

Penelitian ini bertujuan untuk memberikan gambaran kinerja Pelaksanaan Anggaran Pendapatan Belanja Daerah Kota Surabaya selama tahun 2016-2020. Fokus yang diambil dalam penelitian ini adalah mengkaji ulang perencanaan dengan realisasi anggaran Kota Surabaya dari tahun 2016 hingga tahun 2020. Penelitian ini adalah penelitian deskriptif dengan pendekatan kualitatif. Hasil penelitian menunjukkan bahwa kinerja Pendapatan Daerah selama tahun 2016 hingga 2019 relatif stabil, namun pada tahun 2020 terjadi pergerakan yang cukup fluktuatif dan cenderung mengalami penurunan. Hal tersebut disebabkan sangat rendahnya pencapaian kinerja realisasi Pendapatan Asli Daerah dan Pendapatan Transfer, sedangkan kinerja realisasi Lain-Lain Pendapatan Daerah Yang Sah melampaui. Selama kurun waktu 5 tahun terakhir realisasi APBD Pemerintah Kota Surabaya mengalami perkembangan, meski mengalami penurunan realisasi Belanja Daerah pada tahun 2020 akibat adanya dampak pandemi Covid-19. Pada tahun 2016, 2018, 2019, dan 2020 Pemerintah Kota Surabya mengalami defisit anggaran. Namun pada tahun 2017 mengalami surplus anggaran. Surplus anggaran pada tahun 2017 digunakan untuk pembiayaan tahun 2018.
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