Article Per Year (5 Year)
p-Index From 2020 - 2025
3.138
P-Index
This Author published in this journals
All Journal Jurnal Wacana Ekonomi Jurnal Berdaya Mandiri Community Development Journal: Jurnal Pengabdian Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Dharma Bhakti Ekuitas Review of Accounting and Business Journal of Social Science and Business Studies EDUCATIONE: Journal of Education Research and Review
Lilis Saidah Napisah
Sekolah Tinggi Ilmu Ekonomi Ekuitas
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 25 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 25 Documents
Search

 1   2   3 
PENGARUH FRAUD TRIANGLE DAN ETIKA TERHADAP POTENSI PLAGIARISME MAHASISWA PRODI AKUNTANSI (STUDI KASUS DI LP3I BANDUNG) Lilis Saidah Napisah; Yulianto Dirdjosumarto
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 4 No 1 (2018): Januari 2018
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Corruption and dishonest behavior often encountered on the newspaper, magazines or online media. Fraud and ethical violations also not only occur in the government and private sectors but also in the environment of ivory tower or academic environment. Fraud at the higher educative institutions or at the university is better known as academic cheating (academic dishonesty). Academic fraud is one types of frauds. One mode of academic fraud is plagiarism. Plagiarism done by students who hold D3, S1, S2, and also S3 and plagiarism also happened not only in Indonesia but also in other countries. The reasons of plagiarism can be seen from various aspects such as aspects of technological development and communication, culture, lacking of reading, depressed by time and activity, lack of sanctions for plagiarists, misunderstanding the meaning of plagiarism and various other aspects or factors. Plagiarism or the potential for plagiarism can be analyzed from the fraud triangle (motive, opportunity, and rationalization) and ethics. The purpose of this study is to prove whether fraud triangle and ethics can influence the potential of accounting student’s plagiarism. The usefulness of research is to improve quality of student, to create the reliability of final assignment, to prepare of final assignment book on the basis of ethics, to improve the compliance with internal regulations of LP3I Polytechnic, to maintain the good image of LP3I Polytechnic. The research conducted by the author can be classified as applied research, survey research, and associative research. The research methodology used by writer is descriptive method in which objects of the research can be analyzed and interpreted. The samples of this research are 100 students among 250 students who have been preparing final assignments at Bandung LP3I Polytechnic. Primary data were obtained through observation, interview, and using questionnaires. The validity of data was tested by implementing construct validity. The reliability of data was tested by implementing the Cronbach Alpha. The data obtained were processed using SPSS 20 software with multiple linear regression model. According to simultaneous hypothesis, the final results of the research show that fraud triangle (X1) and ethics (X2) influence significantly the potential of accounting student’s plagiarism. Based on partial hypothesis, fraud triangle (X1) influences significantly the potential of accounting student’s plagiarism and ethics (X2) influences significantly the potential of accounting student’s plagiarism
ANALISIS PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP PENINGKATAN KUALITAS PELAYANAN (STUDI PADA KLINIK MITRA SEHATI CIBIRU BANDUNG) Hery Haerudin; Lilis Saidah Napisah
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 4 No 2 (2018): JRAK - Juli 2018
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Sistem informasi Akuntansi merupakan salah satu bagian yang vital pada fasilitas pelayanan umum, system informasi yang diterapkan berpengaruh secara langsung terhadap Kualitas pelayanan pada fasilitas tersebut. Penelitian ini bertujuan untuk mengetahui sejauh mana pengaruh Sistem Informasi Akuntansi Terhadap Peningkatan Kualitas Pelayanan pada Klinik Mitra Sehati, Cibiru Bandung. Penelitian ini dilakukan pada Klinik Mitra Sehati Cibiru Bandung yang merupakan fasilitas kesehatan yang melayani masalah kesehatan masyarakat di wilayah Cibiru, Cinunuk dan sekitarnya. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dan metode kuantitatif. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling. Pengumpulan data dilakukan melalui kuesioner, yang disebarkan kepada 35 responden yang merupakan pasien dari klinik Mitra Sehati Cibiru. Teknik analisis yang digunakan dalam penelitian ini adalah moderated regession analysis. Hasil penelitian menemukan bahwa penerapan sistem informasi akuntansi berpengaruh positif pada peningkatan Kualitas layanan pada Klinik Mitra Sehati, Cibiru Bandung.
PERAN AKUNTAN DALAM IMPLEMENTASI GOOD CORPORATE GOVERNANCE (GCG) DI INDONESIA Lilis Saidah Napisah
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 1 No 2 (2015): JRAK - Juli 2015
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Under ethics-based and regulatory-based approaches, the implementation of good corporate governance (GCG) is intended to improve value added for stakeholders and to encourage fair competition and conducive business climate leading to sustainable economic growth and stability. Good Corporate Governance which includes general principles such as transparancy, accountability, responsibility, independency, and fairness is necessary to attain a company’s sustainability by considering the interests of stakeholders. In implementation of GCG, accountants have significant roles to provide material, timely, appropriate, clear, accurate, comparable, relevan, accessible information to stakeholders and also disclose it. In addition, accountants (internal auditors) must ensure the existence of an effective internal control system within a company. Financial accountants, management accountants, internal auditor, external auditors and audit committees have strategic positions in implementation of good corporate governance in Indonesia.
PENDAMPINGAN PENCATATAN DAN PELAPORAN KEUANGAN BADAN USAHA MILIK DESA (BUMDES) ABADI JAYA DESA SUKAJAYA LEMBANG KABUPATEN BANDUNG BARAT Dwi R.T, Dita Rari; Napisah, Lilis Saidah; Rakhmadhani, Vania
Jurnal Berdaya Mandiri Vol 3, No 2 (2021): Jurnal Berdaya Mandiri (JBM: EDISI KERJASAMA STIE EKUITAS BANDUNG)
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbm.v3i2.1785

Abstract

PKM ini dilatarbelakangi oleh minimnya pengetahuan dan keterampilan yang dimiliki oleh pengurus BUMDES Abadi Jaya dalam hal akuntansi keuangan khususnya akuntansi keuangan BUMDES. Disamping itu, dengan minimnya pengetahuan dan keterampilan yang dimiliki pengurus BUMDES Abadi Jaya tersebut, seringkali mengalami kendala pada saat pencatatan transaksi keuangan dan pelaporan keuangan BUMDES yang berimbas pada kualitas laporan keuangan yang dihasilkan. Hal ini tentunya akan dapat mempengaruhi performa laporan keuangan BUMDES Abdi Jaya pada saat adanya pemeriksaan keuangan oleh Pengawas BUMDES. Adapun solusi yang kami lakukan dalam kegiatan PKM terkait permasalahan yang ada, yakni dengan melakukan pendampingan kepada pengurus BUMDES terkait pencatatan dan pembuatan laporan keuangan BUMDES. Mekanisme pendampingan yang dilakukan yakni melalui beberapa tahapan, diantaranya adalah (1) Tahap pertama memberikan pengetahuan terkait cara pencatatan transaksi ke dalam jurnal dan SAK ETAP yang digunakan sebagai standar akuntansi keuangan untuk BUMDES. (2). Tahap kedua dengan melakukan kegiatan praktek pembukuan terkait transaksi keuangan yang terjadi di BUMDES Abadi Jaya. (3) tahap ketiga yakni dngan melakukan monitoring. Adapun target yang ingin dicapai adalah meningkatnya pengetahuan dan keterampilan pengurus BUMDES Abadi Jaya dalam melakukan pencatatan dan pelaporan keuangan BUMDES sehingga dapat menghasilkan laporan keuangan yang baik sesuai dengan SAK ETAP yang berlaku sebagai pedoman pencatatan transaksi keuangan dan pelaporan keuangan BUMDES.
PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH PADA USAHA KECIL DAN MENENGAH (Studi pada Pengusaha Keramik dan Craft Plered – Purwakarta) Yane Devi Anna; Lilis Saidah; Dita Rari Dwi R.T
Jurnal Dharma Bhakti Ekuitas Vol 3 No 2 (2019): Jurnal Dharma Bhakti
Publisher : STIE Ekuitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/p3m.v3i2.152

Abstract

Kegiatan pengabdian masyarakat dilakukan pada pengrajin keramik di Desa Anjun Kecamatan Plered Purwakarta bertujuan untuk membantu dalam menyusun laporan keuangan berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah. Kegiatan ini dimulai dengan membantu dalam memperbaiki bukti transaksi, proses pencatatan transaksi sampai dengan penyusunan laporan keuangan serta membantu dalam perhitungan pajak. Metode yang digunakan yakni melalui pelatihan dan pendampingan dalam membuat dokumen transaksi, penyusunan laporan keuangan, baik secara manual maupun menggunakan software akuntansi berbasis excel; serta pembekalan pelatihan penghitungan pajak. Hasil yang diperoleh dari kegiatan ini diantaranya berupa bukti transaksi serta manual book terkait siklus akuntansi serta penggunaan software akuntansi berbasis excel sederhana yang diharapkan dapat membantu para perajin keramik dalam penyusunan laporan keuangan serta penghitungan pajak usahanya.
PENGARUH SOLVABILITAS, LIKUIDITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM PERUSAHAAN KELOMPOK INDUSTRI AUTOMOTIVE DAN KOMPONENNYA DI BEI Lilis Saidah Napisah
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 1 No 1 (2015): JRAK - Januari 2015
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract : Stock as one of the investment instruments in the capital markets , an attractive option for investors . The expected return on this investment is the dividend or capital gain . Fundamental factors issuer is a factor that is closely related to the condition of the company , namely the condition of human resource management organization , financial condition reflected in the performance of the work . Analysis of solvency , liquidity and profitability investigated whether partially or simultaneously there is significant influence on stock price movements . Data processing techniques using Multiple Linear Regression and Correlation , with the SPSS program ( Anova ) , including the significance test F with a confidence level of 95 % . Finding found seen from R square of 32.50 percent , comes from the variable solvency , liquidity and profitability , the rest comes from other variables . Of the test F , three variables simultaneously have significant influence on stock prices because it has the Sig < 0.05 .
MODEL PENGELOLAAN DANA DESA MELALUI PRINSIP AKUNTABILITAS PUBLIK DAN TRANSPARANSI DI KABUPATEN BANDUNG Lilis Saidah Napisah; Cecep Taufiqurachman
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 6 No 2 (2020): JRAK JULI 2020
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v6i2.397

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh akuntabilitas publik dan transparansi terhadap pengelolaan dana desa. Akuntabilitas publik dan transparansi merupakan independen serta pengelolaan dana desa merupakan variable dependen. Metode yang digunakan dalam penelitian ini deskriptif dan verifikatif. Data yang digunakan adalah data primer, data diperoleh dari penyebaran kuesioner pada perangkat desa dan masyarakat desa. Sampel penelitian ini menggunakan sampel jenuh. Metode analisis yang digunakan adalah analisis regresi linear berganda dengan program yang digunakan menggunakan SPSS 23.00. Hasil penelitian menunjukan bahwa secara parsial akuntabilitas publik berpengaruh signifikan terhadap pengelolaan dana desa, dan transparansi berpengaruh signifikan terhadap pengelolaan dana desa. Secara simultan akuntabilitas publik dan transparansi berpengaruh secara signifikan positif terhadap pengelolaan keuangan sebesar 38,3% sedangkan sisanya 61,7% dipengaruhi variable lain yang tidak diteliti dalam penelitian ini.
Analisis Pengaruh Model Laba dan Model Arus Kas dalam Memprediksi Kondisi Financial Distress Budi Harto; Lilis Saidah Napisah
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 6 No 2 (2020): JRAK JULI 2020
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of the profit and cash flow models in predicting financial distress conditions in the transportation company 2015-2018 period. The metode used is descriptive and verification method. The sampling was taken based on a purposive sampling method on mining sector companies listed on the IDX. The results showed that the profit proxied by Return on Assets (ROA) had a significant and significant effect on financial distress which was tested with the modified Altman Z-Score formula, and cash flow procied by Operating Cash Flow Ratio (OCFR) had a significant and significant effect on financial distress which was tested with the modified Altman Z-Score formula. While the results of the study indicate that profit and cash flow together have a significant effect on financial distress with the correlation coefficient showing a very strong relationship. Profit and cash flow influance financial distress of 68,3% and the remaining 31,7% is influenced by other factors.
Pengaruh Ukuran Perusahaan, Laba/Rugi Operasi dan Kepemilikan Publik terhadap Audit Delay Studi pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2016-2018 Lilis Saidah Napisah; Vania Ramadhani
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 6 No 2 (2020): JRAK JULI 2020
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The study aims to determine the factors that can affect the company. Some of these independent variable include company size, profit/loss operation and public ownership on audit delay. The sampling technique which is used to get the sample is purposive sampling. The sample in this study is 30 samples company of manufacturing sector which listed on the Indonesian Stock Exchange for 3 years from 2016 – 2018. In this research used secondary data with financial statements that have been published. This study uses a quantitative approach, descriptive and verification methods. While data analysis is which is used analysis multiple linear regressions. The results of this study indicate that simultaneously company size, profit/loss operation and public ownership have significant effect on audit delay. And partially profit/loss operation and public ownership has a significant effect on audit delay, while company size has no effect on audit delay.
Pengaruh Penerapan E-Samsat dan Pajak Progresif Terhadap Penerimaan Pendapatan Pajak Kendaraan Bermotor Vania Rakhmadhani; Lilis Saidah Napisah
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 5 No 2 (2019): JRAK JULI 2019
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of the application of E-Samsat and Progressive Tax on Motor Vehicle Tax revenue. In addition to knowing the effect partially and simultaneously regarding the application of E-Samsat and Progressive Taxes on revenue from Motor Vehicle Tax revenue. E-Samsat and Progressive Tax are independent variables, while revenue from Motor Vehicle Tax revenue is the dependent variable. The research method used in this research is descriptive and verification methods. The population in this study is the acceptance of e-Samsat, progressive tax and Motor Vehicle Tax in 2015-2019. The sampling technique used in this study is non-probability sampling with a purposive sampling method, so the sample in this study is the realization report of E-Samsat revenue, Progressive Tax and Motor Vehicle Tax in 2015-2019. The results of this study indicate that partially e-Samsat does not significantly influence the Motor Vehicle Tax revenue while the progressive tax has a significant effect on Motor Vehicle Tax revenue. Simultaneously, E-Samsat and Progressive Tax affect the acceptance of Motorized Vehicle Tax.
Co-Authors Budi Harto Budi Harto Cecep Taufikurachman Cecep Taufikurochman Cecep Taufiqurachman Dita Rari Dwi R.T Dita Rari Dwi R.T Hery Haerudin Mint Husen Raya Aditama Rakhmadhani, Vania Suyatmi, Sri Suyatmi Taufikurachman, Cecep Taufikurochman, Cecep Vania Rakhmadhani Vania Rakhmadhani Vania Rakhmadhani Vania Ramadhani Vitianingrum, Dian Yane Devi Anna Yulianto Dirdjosumarto Yusup, Putra Yudhistira