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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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PENINGKATAN KAPASITAS PELAKU UMKM MELALUI PELATIHAN ETIKA BISNIS, PACKAGING PRODUK, DAN PEMBUKUAN SEDERHANA DI KELURAHAN SEMOLOWARU, KOTA SURABAYA Rahmawati, Mia Ika; Ardini, Lilis; Lestariningsih, Marsudi; Suhermin, Suhermin; Budiyanto, Budiyanto
Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 5 No 3 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/kreanova.v5i3.7434

Abstract

Pelatihan Etika Bisnis, packaging produk dan Pembukuan Sederhana pada UMKM Kelurahan Semolowaru Kota Surabaya merupakan bentuk optimalisasi dan peningkatan softskill dari pelaku UMKM. Dalam etika bisnis akan dilatih bagaimana dalam menjalankan proses bisnis agar mematuhi kaidah etika bisnis dan tidak mendatangkan permasalahan etika bagi UMKM di masa yang akan datang. Pelatihan packaging produk bertujuan untuk Memahami peran kemasan dalam pemasaran, Mendesain kemasan yang menarik dan fungsional, dan Menyesuaikan kemasan dengan karakter produk dan target pasar UMKM. Sedangkan untuk pembukuan sederhana dilaksanakan untuk memberikan kedisiplinan UMKM dalam mencatat pemasukan dan pengeluaran keuangan. Target Khusus dalam kegiatan Pelatihan Etika Bisnis dan Pembukuan Sederhana bagi UMKM adalah dihasilkannya: 1) Peningkatan kesadaran akan kaidah etika bisnis; dan 2) Peningkatan kesadaran packaging produk sebagai bagian dari peningkatan penjualan, (3) Peningkatan kedisiplinan dalam pencatatan keuangan. Pelatihan akan dilaksanakan pada tanggal 14 Juni 2025. Diharapkan dengan adanya Pelatihan Etika Bisnis dan Pembukuan Sederhana bagi UMKM ini akan terbentuk masyarakat yang mampu menjalankan proses bisnis sesuai dengan kaidah etika yang benar dan meningkatkan pencatatan keuangan secara tertib.
New Public Management: Literatur Riview Gaya Baru Pemerintah dalam Mengelola Layanan Publik Kusmawati, Siska Dila; Anggraini, Katherina Estherika; Wicandra, Ajeng Ayu; Dewi, Antika; Ardini, Lilis
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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Abstract

In the era of globalization and digitalization, public demand for fast, transparent, and accountable public services is continually increasing. New Public Management (NPM) has emerged as a new paradigm in bureaucratic reform by adopting private sector management principles to enhance efficiency, accountability, and innovation in public service delivery. This study employs a qualitative descriptive approach through a literature review to examine the concept, implementation, as well as the strengths and weaknesses of NPM in the governmental context. The literature review indicates that the implementation of NPM has significantly contributed to improving performance and transparency in public services, particularly through the utilization of digital technology and objective performance measurement systems. However, NPM also faces challenges such as internal resistance, limited resources, and difficulties in reconciling private management principles with the social values and equity inherent in the public sector. The study suggests the need for strategic adaptation based on local contexts and an enhancement in human resource capacity to optimize bureaucratic reform. It is expected that the findings of this research will provide strategic recommendations for policymakers to realize a more modern, responsive, and quality-oriented public administration.
New Public Management: Konsep dan Penerapannya dalam Pemerintahan Modern Firmansyah, Aris; Awan Asmara Hadi; Dhyta Wasito; Heny Enggaryanti; Lilis Ardini
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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Abstract

Artikel tentang New Public Mangement
The Effect of Fraud Pentagon on Earnings Management with Audit Committee as Moderating Variable Cahyani, Rossy Angga Mustika; Ardini, Lilis; Kurnia, Kurnia
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 3 (2024): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i3.2698

Abstract

his study aimed to examine the effect of fraud pentagon, external pressure, financial targets, ineffective monitoring, change in auditor, change of directors, and a frequent number of CEO’s pictures on earnings management; with the audit committee as moderating variable. The population was State-Owned Enterprises that were listed on Indonesia Stock Exchange (IDX) during 2015-2019. The Sampling technique used purposive sampling with 12 State-Owned Enterprises as the sample. Furthermore, there were 2 models of analysis, i.e. multiple linear regression and Moderated Regression Analysis (MRA) in order to analyze the secondary data in form of companies’ financial statements; . As a result, it concluded that external pressure, financial target, and a frequent number of CEO’s pictures affected earnings management. However, ineffective monitoring, change in auditor, and change of directors did not affect earnings management. In contrast, the audit committee was able to moderate the effect of external pressure, financial targets, change of director, and a frequent number of CEO’s pictures on earnings management. On the other hand, the audit committee was not able to moderate the effect of ineffective monitoring and change in auditor on earnings management.
SWOT ANALYSIS IN STRATEGIC MANAGEMENT: A CASE STUDY AT PURABAYA BUS STATION Widi Oetomo, Hening; Ardini, Lilis
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 2 (2012): August 2012
Publisher : Universitas Hayam Wuruk Perbanas

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.
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.
AN Audit Evidence: Mampukah Menghadapi Fraud? Vitriany, Uty Wury Ayu; Ardini, Lilis
BIP's JURNAL BISNIS PERSPEKTIF Vol. 16 No. 1 (2024): Januari
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v16i1.508

Abstract

Finding out whether auditors can uncover fraud in a business using audit evidence is the goal of this study. In order to back up their findings and suggestions on an entity's financial accounts, auditors gather what is known as audit evidence. Investigating whether fraud in financial reports or other types of fraud may be aided by properly using audit data is the goal of this study. The significance of audit evidence in bolstering attempts to detect and manage fraud is further illuminated by this study. An auditor's ability to identify and prevent fraud that can hurt the business depends on his or her familiarity with the function and proper application of audit evidence. Furthermore, this study lays a solid groundwork for future improvements to audit methodologies and processes that can tackle the ever-increasing complexity of fraud. A literature review, which comprises gathering and evaluating information from several relevant sources, is the research methodology used. Because it can check the accuracy and fairness of information, uncover suspicious patterns and anomalies, disclose the truth about company transactions and activities, and give appropriate proof, audit evidence plays a significant role in detecting fraud, according to the study findings. Auditing evidence must be collected in an impartial, independent, and truthful manner if auditors are to be successful in detecting fraud. The significance of audit evidence in bolstering attempts to detect and manage fraud is further illuminated by this study.
Analisis Pelanggaran Postulat Audit dalam Kasus Audit Laporan Keuangan PT Garuda Indonesia Tahun 2018 Boedihardjo, Damianus Christian; Ardini, Lilis
BIP's JURNAL BISNIS PERSPEKTIF Vol. 16 No. 1 (2024): Januari
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v16i1.509

Abstract

Penelitian ini bertujuan untuk menganalisis pelanggaran postulat audit yang terjadi dalam kasus audit laporan keuangan PT. Garuda Indonesia pada tahun 2018. Metode penelitian yang digunakan adalah analisis dokumen dan literatur terkait dengan audit laporan keuangan serta studi kasus PT Garuda Indonesia. Hasil penelitian menunjukkan bahwa terdapat beberapa pelanggaran postulat audit yang dapat mempengaruhi keandalan laporan keuangan perusahaan tersebut. Pelanggaran tersebut mencakup aspek materialitas, substansi ekonomi, kehati-hatian, kelengkapan, dan konsistensi. Beberapa faktor yang berkontribusi terhadap pelanggaran tersebut antara lain kebijakan akuntansi yang kurang transparan, kelemahan dalam sistem pengendalian internal, dan konflik kepentingan yang mungkin mempengaruhi independensi auditor. Implikasi dari pelanggaran postulat audit ini dapat merugikan kepercayaan para pemangku kepentingan, seperti investor, kreditor, dan pihak yang terkait. Penelitian ini memberikan pemahaman lebih lanjut tentang dinamika pelanggaran postulat audit dalam konteks kasus PT. Garuda Indonesia pada tahun 2018 dan menyoroti pentingnya peningkatan transparansi, pengendalian internal yang kuat, dan independensi auditor dalam mendukung integritas laporan keuangan perusahaan. Studi ini juga memberikan landasan bagi penelitian lebih lanjut dalam upaya meningkatkan praktik audit dan kepercayaan publik terhadap informasi keuangan perusahaan.
THE AUDITOR'S RATIONAL CHOICE OF THE AUDITOR BOARD OF THE REPUBLIC OF INDONESIA IN EXAMINING GOVERNMENT FINANCIAL REPORTS Sianipar, Glory Augusta Elisabeth M.; Ardini, Lilis; Kurnia, Kurnia
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 2 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i2.3390

Abstract

Abstract - This research aims to determine the dilemma of rational choice of auditors from the Audit Board of The Republic of Indonesia in examining government financial reports during the Covid-19 Pandemic. This research using phenomenological approach with interpretive paradigm. Methods of qualitative research were applied in this research. The method used in this research is the phenomenological approach. The subjects of this study serving as informants are those who hold functional positions as auditors within the Audit Board of the Republic of Indonesia. The findings of this study suggest that the challenge faced by the auditors of The Audit Board of The Republic of Indonesia during the Covid-19 outbreak is the auditor's dilemma when evaluating financial accounts. Limited engagement with other people is one of the challenges faced by auditors, making it challenging to gather information or data that ought to be simple. The practice of Working from Home (WFH) could frequently lead to misunderstandings with auditors. This is due to the fact that there is not any face-to-face direct communication between colleagues. Conclusion: The auditors of the Audit Board of The Republic of Indonesia always attempt to make decisions based on careful consideration and sensible choices in order to accomplish the audit objectives when performing their responsibilities. Additionally, there are concerns that emerge based on an auditor's feelings. Keywords: Auditor; Covid-19; Rational Choice Dilemma; The Auditor Board of the Republic of Indonesia
Pengaruh kinerja keuangan terhadap nilai perusahaan dengan manajemen laba sebagai variabel moderasi Putra, Olisiang Chandra; Ardini, Lilis; Kurnia, Kurnia
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh kinerja keuangan terhadap nilai perusahaan dengan manajemen laba sebagai variable moderasi pada perusahaan makanan dan minuman, perusahaan perkebunan serta perusahaan plastik dan kemasan yang go public dan terdaftar di Bursa Efek Indonesia pada tahun 2018-2020 dengan sampel sebanyak 156 sampel. Dalam penelitian ini, kinerja keuangan tersebut dapat dianalisis dengan menggunakan rasio keuangan yang terdiri dari rasio profitabilitas, rasio likuiditas, dan rasio intensitas aset tetap. Jenis penelitian yang digunakan pada penelitian ini adalah jenis penelitian kuantitatif dan hasil analisa data dengan menggunakan program SPSS melalui Uji Statistika, Uji Asumsi Klasik dan Analisis Regresi Linier Berganda, menunjukkan bahwa Return On Assets (ROA) dan Current Ratio (CR) berpengaruh positif terhadap nilai perusahaan, Intensitas Aset Tetap (IAT) dan Manajemen Laba (ML) tidak berpengaruh terhadap nilai perusahaan, serta ML memoderasi pengaruh ROA dan IAT terhadap nilai Perusahaan dan ML tidak memodarsi pengaruh CR terhadap nilai perusahaan.
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