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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) 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) CIVITAS (JURNAL PEMBELAJARAN DAN ILMU CIVIC) Reviu Akuntansi dan Bisnis Indonesia Science Midwifery SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Media Akuntansi dan Perpajakan Indonesia (MAPI) Journal of Entrepreneurship & Business 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) 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 RESLAJ: Religion Education Social Laa Roiba Journal International Journal of Industrial Engineering, Technology & Operations Management Kreativasi: Journal of Community Empowerment International Research Journal of Business Studies Equity E-Jurnal Akuntansi Mujtama’ Jurnal Pengabdian Masyarakat
Lilis Ardini
Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
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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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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.
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.
Understanding Budget Reality in The Perspective of Symbolic Interactionism Ardini, Lilis; Dewi, Nurul Hasanah Uswati
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.9.2.105-118

Abstract

This study aims to interpret the meaning of budget on one of the StateOwned Enterprises (SOEs) to minimize conflict between principal and agent. Analysis is done using symbolic interactionism method in interpretive paradigm. Data collection is conducted using in-depth interviews with informants who are very familiar with budgeting in PT Perkebunan Nusantara (PTPN). The results of this study reveal that budgeting process involves the interaction and action between the principal and the agent based on their own experiences in preparing the budget. Decision making is sorely needed, especially in a condition where an individual is able to free himself from the crisis called epiphany. Epiphany is a moment of experience that makes an impression on one’s life so as to form a character is called epiphany. It could be said that epiphany is the most critical moment ever experienced by someone that cannot be forgotten(Denzim, 1989) Social fact describes that a capitalistic company ownership thinks of itself with the purpose of fulfilling personal desires and prosperity, so in implementing budget preparation consisting of the symbol of numbers, it is always covered by passion of greed. Conflict of interest is very noticeable when the preparation and adoption of the budget is filled with a variety of interests. Regulatory system is becoming part of legitimate stage of budgeting that has become the elements of capitalist company ownership that eventually reap capitalist values in the accounting information, in which the decisions and the economic actions are also based on the capitalist values. The implication of this research is expected to provide practical recommendations to the good cooperation between the agent and principal in preparing the budget.
The Effect of Selfish Ethics, Altruist Ethics, and Morality on Taxpayer Compliance with Trust as a Moderating Variable Yudi Hermawan; Lilis Ardini; David Efendi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : 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) Fransiska Trisyami Irmayati Subu; Lilis Ardini; Kurnia Kurnia
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : 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.
Co-Authors Adlillah, Ahmad Gholib 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 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 Dinna Riyani Dinna Riyani Dinna Riyani Dwi Lestari Eka Novita Sari, Eka Novita Elisabeth Yessi Da Rato Ernawati, Yohana Ferdi Purnama Fidiana, Fidiana Firmansyah, Aris Fransiska Trisyami Irmayati Subu Giati Wahyuni, Giati Glory Augusta Elisabeth M. Sianipar Glory Augusta Elisabeth Mangaranap Sianipar Hening Widi Oetomo Heny Enggaryanti Hermanto, Suwardi Bambang Hevi Susanti Humam, Haidar Ibraraharie, Maharditya Nanda Ikhsan Budi Riharjo Imam Syafii Irma Wahyuni Khakim, Luqmanul Kristi, Ronny Januar Kurnia Kurnia 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 Mildawati, Titik 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 Handayani Nur Shodiq Nurul Hasanah Uswati Dewi Nuzmika Putri Permadi, Noviandi Satrio Permana, Dwi Panji Pitaloka, Frigasari Dianing Priyadi, Maswar Patuh Purnama, Ferdi Putra, Olisiang Chandra Rachman, Dyah Aulia RANI RACHMAWATI Ratih Kumara Dewi 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 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 Theana, Vivian 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 Zahrina Qurrota Zufra Inayah