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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL ECONOMIA Jurnal Ilmiah Akuntansi dan Bisnis JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Akuntansi Multiparadigma Infestasi Neo-Bis Journal of Accounting and Investment Akuisisi : Jurnal Akuntansi International Research Journal of Management, IT & Social Sciences International Business and Accounting Research Journal Jurnal Akuntansi Aktual Journal of Economic, Bussines and Accounting (COSTING) Jurnal Penelitian Teori & Terapan Akuntansi (PETA) JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social Science and Business Jurnal Pengabdian Magister Pendidikan IPA Competitive Jurnal Akuntansi dan Keuangan Jurnal Aplikasi Akuntansi Jurnal Gema Ngabdi Valid Jurnal Ilmiah Akurasi : Jurnal Studi Akuntansi dan Keuangan Performance : Jurnal Bisnis dan Akuntansi Indonesia Accounting Journal Jurnal Akuntansi Jurnal Abdi Insani Jurnal Abdimas Sangkabira Golden Ratio of Finance Management Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Kendali Akuntansi JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi E-JURNAL AKUNTANSI E-Jurnal Akuntansi
Lilik Handajani
Universitas Mataram
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences

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Journal : Infestasi

 1 
PERSPEKTIF TRIANGLE FRAUD THEORY DALAM PENGADAAN BARANG/JASA DI PEMERINTAH PROVINSI NTB Rinie Arifianti; Budi Santoso; Lilik Handajani
InFestasi Vol 11, No 2 (2015): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v11i2.1132

Abstract

This study examines the effect of ULP teamwork/ procurement officer characteristic, suitability compensation, and internal control system to government’s procurement fraud. The testing was held on 79 respondent who represent 32 percent population. Group respondent is ULP teamwork/ procurement officer at West Nusa Tenggara Provincial Government using the structural model analysis. The research findings showed that ULP teamwork/ procurement officer characteristic and internal control system had influence government’s procurement fraud, but is not affected by suitability compensation. ULP teamwork/ procurement officer characteristic and internal control system had negative influence to government’s procurement fraud. This means better ULP teamwork/ procurement officer quality and internal control system will reduce the occurrence of government’s procurement fraud. Research implication leads to improvement ULP teamwork/ procurement officer integrity and internal control system as a important part of preventing government’s procurement fraud.  The challenge of government’s procurement is the formulation policies that synergy with other regulation and improvement quantity and quality characteristics to improve performance government’s procurement.
DETERMINAN KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR DI INDONESIA; EKSPLORASI INTELLECTUAL CAPITAL DAN CORPORATE GOVERNANCE Dewa Ayu Oki Asta Rini; - Akram; Lilik Handajani
InFestasi Vol 12, No 1 (2016): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v12i1.1798

Abstract

The aim of research is to know the intellectual capital, corporate governance effect and company’s characteristic toward financial archievment at manufacture company by using partial lest square (PLS). The research was apllied in 38 manufacture company (28,78 % from 132 companies) by using secondary data in front of financial and annual report from 2011 to 2013. The result indicated that intellectual capital has positive effect toward financial achievment, which indicated that the company hasi seriousness to give value by using high VAICTM and increase the intangible asset thorugh MBIC. Corporate governance has so significant effect  toward financial achievment, that indicate the how level of suitability in applying corporate governance. Practice toward the entirely principle of OECD (2004). Corporate governance pratice that the refer to OECD (2004) principle is still dominated by the role of stakeholder in corporate governance. The transparancy and responsibility of committe. In the future, the company must give more right of shareholder’s  and the equitable treatment to  shareholder
ANALISIS DETERMINAN IMPLEMENTASI SISTEM AKUNTANSI INSTANSI BERBASIS AKRUALDAN IMPLIKASINYA TERHADAP EFEKTIFITAS KERJASATUAN KERJA KOMISI PEMILIHAN UMUM Yessy Puturuhu Iriene Puturuhu; Hermanto - -; Lilik Handajani
InFestasi Vol 12, No 2 (2016): Desember
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v12i2.2766

Abstract

This research aims to examinethe influences of information quality, system quality, and service quality ofthe user satisfaction of the Agency Accrual-Based Accounting Systems (SAIBA). In addition, it will alsoexamine the influence of user satisfaction toward the user effectiveness particularly at ElectionCommittee of West Nusa Tenggara Province (KPU NTB). This research uses purposivesamplingtechnique with a sample of 66 respondents. A path analysis model which has been conducted bymodifying DeLone and McLean model is used to test the hypothesis.The results show that system quality and service quality have a positive influence on user satisfaction,whereas information quality has no influence on user satisfaction. It is also found that user satisfactionhas a significant influence on effectiveness of the user.This research provides important implications fora successful implementation of SAIBA which is influenced by user satisfaction of information system. Thesystem quality which is reliable, flexible, user-friendly, accessible, and secure plays an important rule inimproving user satisfaction. Moreover, the service that provided by KPPNsuch as willingness to help,understanding, and respondsiveness to the needs of user has an impact on increasing user satisfaction.
HUBUNGAN PAD, BELANJA MODAL DAN KINERJA KEUANGAN PEMERINTAH DAERAH DI NUSA TENGGARA BARAT Eka Sintala Dewi Anjani; A. Akram; Lilik Handajani
InFestasi Vol 11, No 1 (2015): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v11i1.1121

Abstract

Abstract This research aims to assess the relations between Local Own-source Revenue, capital expenditure and financial performance of the Local Government of West Nusa Tenggara Province, using Partial least square analysis. The assessment were undertaken to the local government of West Nusa Tenggara and 10 districts and cities within Nusa Tenggara region using secondary data including annual financial report of West Nusa Tenggara Government from 2009 to 2013.  The results showed that a effect Local Own-source Revenue on Regional Financial Performance as measured by the ratio of Independence. The study also generate Local Own-source Revenue effect on capital expenditure, and  a effect on capital expenditures on financial performance area. Further, the results show that capital expenditure would mediate relation between local own revenue and regional financial performance. The implication of this research is that it can be used as a reference to making decision relating to regional revenue management specifically for management of  local own-source revenue used for capital expenditure that is directly relating to public services.
Co-Authors - Akram A. Akram Ahmad Rifa'i Ahmad Rifa'i Ahmad Rifai Ahmad Rifai Ahmad Rifai Ahmad Rifa’i Akma, Hidayatul Akram Akram Akram Akram, Akram Alamsyah Alamsyah Alamsyah Alamsyah Alan Firmansyah AM, Saiful Amanda Bellamy Andika Noviawan, Lalu Anggita Julia Mahmud Ayudia Sokarina Barry Alfian Biana Adha Inapty, Biana Adha Budi Santoso Budi Santoso Cahya Suryani Chandra Setiawan Darmo Suwito Dewa Ayu Oki Asta Rini Dwi Nurnaningsih Dwi Putra Buana Sakti Dwidya Nitasya Eka Sintala Dewi Anjani Elly Purnama Sari Endar Pituringsih endar pituringsih, endar Faizaturrahmi, Faizaturrahmi Farha, Farha Fatwadi Fatwadi Feryansyah, Feryansyah Fitriani, Baiq Titin Furkan, Lalu M. Hadi, Ahwan Hakim, Zulkarnain Hamdani Husnan, Lalu Hermanto - - Hermanto Hermanto Hermanto Hermanto Hermanto Hermanto Husnan, Lalu Hamdani I Nyoman Nugraha Ardana Putra Ihsan Hadi Iman Waskito Isnaini, Zuhrotul Johan Satriajaya Johan Satriajaya Julia Rospani, Tika Wahyu Kartikasari, Nungki Karyatni, Ni Made Dwi L. Hamdani Husnan Lalu Muhammad Furkan Lalu Takdir Djumaidi Layali Ihyani Lenap, Indria Puspitasari Lucky Mandalika Luh Putu Resti Mega Artantri Luh Utami Lukman Effendy Lukman Effendy Mareza, Puja Dwi Mawaddah, Tia Miharja, Een Samawati Miharja, Een Samawati Moh Syamsul Rijal Ni Ketut Surasni Ni Ketut Surasni Ni Made Dwi Karyatni Ni Made Pratiwi Nadi Saputri Nur Fitriah Nurabiah, N. Oktavia Komala Sari Perdana Kusuma Negara Prayitno Basuki, Prayitno Puja Dwi Mareza Pusparini , Herlina Putri, Helfiani Radiatushalihah, Radiatushalihah Rinie Arifianti Rismayati Sabina Sabina Saiful AM Saipul Arni Muhsyaf Sari, Elly Purnama Siti Rahimah Nurdiana Suryantara, Adhitya Bayu Sutriningsih Sutriningsih Telabah, I Wayan Suardana Titiek Herwanti Ulfa, Pipit Rismayani Widia Astuti Widia Astuti Windi Ar, Baiq Melati Sepsa Yati Fitria Zamri Yessy Puturuhu Iriene Puturuhu Yusli Mariadi