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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL ECONOMIA JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Akuntansi Multiparadigma Infestasi Neo-Bis Journal of Accounting and Investment Monex: Journal of Accounting Research 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) AFRE Accounting Financial Review 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 Iqtishoduna: Jurnal Ekonomi Islam Competitive Jurnal Akuntansi dan Keuangan Jurnal Aplikasi Akuntansi Jurnal Gema Ngabdi Value: Jurnal Manajemen dan Akuntansi Valid Jurnal Ilmiah Akurasi : Jurnal Studi Akuntansi dan Keuangan Performance : Jurnal Bisnis dan Akuntansi Indonesia Accounting Journal Jurnal Akuntansi The Indonesian Journal of Accounting Research Jurnal Abdi Insani Jurnal Ilmiah Akuntansi Kesatuan Jurnal Abdimas Sangkabira Golden Ratio of Finance Management International Business and Accounting Research Journal Takuana: Jurnal Pendidikan, Sains, dan Humaniora Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal Research of Social Science, Economics, and Management Jurnal Kendali Akuntansi JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Journal of Innovative and Creativity Jurnal Riset Ilmu Akuntansi Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi E-JURNAL AKUNTANSI E-Jurnal Akuntansi Advanced Qualitative Research (AQR)

Lilik Handajani

Fakultas Ekonomi Dan Bisnis Universitas Mataram, Indonesia

Author-ID : 273945

Agriculture, Biological Sciences & Forestry Arts 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 Other

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PERAN E-PROCUREMENT TERHADAP PENCEGAHAN FRAUD PADA PENGADAAN BARANG/JASA PEMERINTAH DAERAH DI PULAU LOMBOK Luh Putu Resti Mega Artantri; Lilik Handajani; Endar Pituringsih
Neo-Bis Vol 10, No 1 (2016): JUNI
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/nbs.v10i1.1581

Penelitian ini bertujuan untuk mengetahui peran e-procurement terhadap pencegahan fraud pada pengadaan barang/jasa pemerintah daerah di pulau Lombok. Kelompok responden merupakan seluruh anggota kelompok kerja Unit Layanan Pengadaan (ULP) dan anggota Layanan Pengadaan Secara Elektronik (LPSE) yang berjumlah 108 orang. Penelitian ini dianalisis menggunakan model struktural dengan pendekatan Partial Least Squares (PLS). Hasil penelitian ini mengungkapkan bahwa e-procurement memiliki peran untuk menekan fraud pada pengadaan barang/jasa pemerintah daerah di Pulau Lombok. E-procurement mampu meningkatkan transparansi dan akuntabilitas pada pengadaan barang/jasa sehingga celah kecurangan dapat dikurangi. Implikasi penelitian ini dapat menegaskan peran penting e-procurement sebagai inovasi dalam pengadaan barang/jasa dalam upaya untuk mencegah fraud pada pengadaan barang/jasa. Koordinasi lintas sektoral antara pemerintah daerah dengan aparat penegak hukum diperlukan untuk mendukung peran e-procurement dalam upaya pencegahan fraud pada pengadaan barang/jasa.

Studi Kasus Fenomena Tingkat Serapan Anggaran pada Satuan Kerja Perangkat Daerah Perdana Kusuma Negara; Lilik Handajani; Lukman Effendy
Journal of Accounting and Investment Vol 19, No 1: January 2018
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This Study aims to identify factors causing the low absorption budget local government units (SKPD) especially in early year at Biro Umum Setda Provinsi Nusa Tenggara Barat. To get deeply understanding and to find objective of research, this study uses qualitative method namely case study approach. In this study the authors emphasize on the point of view of individuals/actors who have experience in terms of financial management and disbursement of funds, not from the views of the organization. The results of this study provide an illustration that there are three factors affecting the absorption rate of the budget on Biro Umum Setda Provinsi NTB after being identified using data analysis techniques from Miles and Huberman. Those dominant factors are policy, administratition and human resource. These three factors have a strong impact on the budget absorption rate which tends to be low in early year and as a result occur accumulation of budget in the end of the year.

Determinan Kualitas Hasil Pemeriksaan Auditor Internal Pemerintah Daerah Ihsan Hadi; Lilik Handajani; Alamsyah Alamsyah
Journal of Accounting and Investment Vol 18, No 2: July 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This study aims to examine and find the empirical evidence the effects of Competence, Independense, Obedience Pressure and Internal control System on the quality of the examination results of the internal auditor. Samples were either internal auditor Functional Auditor (JFA) and Control Officers (P2UPD) at Inspectorate province, district/city on the Lombok Island in Nusa Tenggara Barat Province. Sampling technique used is Purposive sampling so that the sample is 141 internal auditors and analysis method used is Structural Equation Modeling (SEM) by using analytical tools Partial Least Square (PLS). The results showed that the Competence and internal control system significant positive effect quality of the examination results of the internal auditor. The study also found obedience pressure can influence the role of the examination results but with a negative direction. While the independence does not affect the examination results. The implication of this research is to give opportunity to the APIP on the Lombok island to give more attention to the factors that can improve the quality of the examination results as to how to resolve the obedience pressure, keep use Internal control system, enhance the competence of the internal auditor.

Study of The Initiation of Green Banking Practices at State-owned Bank Lilik Handajani; Ahmad Rifai; L. Hamdani Husnan
Jurnal Economia Vol 15, No 1: April 2019
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

AbstractThis study aims to describe the initiation of green banking practices at state-owned banks by identifying reporting issues and the level of green banking disclosure as well as formulating the reporting domain and indicators of its activities. Content analysis is carried out on information related to green banking activities report in the annual report of BUMN banks for the period 2015-2017. The research findings reveal that state-owned banks have initiated green banking practices. The practices come in various forms of activity due to the absence of reporting guidelines and the trend to report green banking activities that have been increasing over the past 3 years. Indicators of green banking activities in state-owned banks can be grouped into several reporting domains namely, green products, green operations, green customers and green policies. The implications of the study argue that the initiation of green banking practices in the practice of green banking at state-owned banks can be a role model for initiating environmentally friendly bank practices. Moreover, it is expected that environmentally friendly bank practices can minimize business risks by reducing environmental and social risks by harmonizing economic, environmental and social interests in towards achieving sustainable finance. Keywords: state-owned bank, green banking, sustainable finance Kajian Tentang Inisiasi Praktik Green Banking Pada Bank BUMNAbstractPenelitian ini bertujuan untuk mendeskripsikan inisiasi praktik green banking pada bank BUMN dengan mengidentifikasi isu-isu pelaporan dan tingkat pengungkapan green banking serta merumuskan domain pelaporan dan indikator kegiatannya. Analisis isi dilakukan terhadap informasi yang berkaitan dengan pelaporan aktivitas green banking pada laporan tahunan bank BUMN periode 2015-2017. Temuan penelitian mengungkapkan bank BUMN telah melakukan inisiasi praktik green banking dengan bentuk aktivitas yang beragam karena belum adanya pedoman pelaporannya dan terjadi kecenderungan pelaporan aktivitas green banking yang semakin meningkat dalam kurun waktu 3 tahun terakhir. Indikator kegiatan green banking pada bank BUMN dapat dikelompokkan dalam domain pelaporan yang meliputi green product, green operational, green customer, dan green policy. Implikasi dari penelitian mengargumentasikan bahwa inisiasi praktik green banking pada bank BUMN dapat menjadi role model inisiasi praktik bank ramah lingkungan untuk meminimalkan risiko bisnis dengan mengurangi risiko lingkungan dan sosial dengan menyelaraskan kepentingan ekonomi, lingkungan dan sosial dalam mewujudkan keuangan berkelanjutan. Kata kunci: bank BUMN, perbankan hijau, keuangan berkelanjutan

The Quality of Financial Statements Antecedents and Consequences Towards Financial Accountability Ni Made Dwi Karyatni; Lilik Handajani
International Journal of Social Science and Business Vol. 4 No. 3 (2020): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i3.26596

Based on this research, low quality of financial statement presentation, especially regional government level accounting entity. Presentation of the financial statements of the Regional Government Unit was not fully appropriate with the Governmental Accounting Standards and Accounting Policies so that affects the accuracy of the information presented in the financial statements. Inaccurate financial reports has a negative impact to users in policy decision. This study aimed to test empirically the factors that affect the quality of the financial statements and the problems were faced by regional government unit (SKPD) in preparing the financial statements and the implications for the financial accountability. The population in this research was 292 respondents. The sample was determined by purposive sampling technique amount 97 respondents including the Financial Administration Officer (PPK) SKPD, PPK staff at 44 SKPD staff and staff in accounting staff and reporting on SKPKD. Data analysis was used on Partial Least Square (PLS). The findings of this study indicate that the quality of SKPD financial statements was affected by the application of completion of audit findings, but this study is not affected by the reconciliation, competence of human resources and the leadership support. Other findings indicate that the financial statements SKPD have implications for financial accountability. The implications of this study can contribute some ideas for the Central Lombok regency government to increase financial assistance to personnel managers through education and training so that it can make good quality in the financial statements and practical contribution in formulating the direction and policies related to the accountability of local government financial reporting.

Implementation of Performance Accountability System For Government Institution (SAKIP) : Determinants and Consequence In Local Government I Wayan Suardana Telabah; Hermanto Hermanto; Lilik Handajani
International Business and Accounting Research Journal Vol 2, No 2 (2018): July 2018
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

This study aims to examine the effect of the utilization of information technology, training and obedience to regulation on the implementation of SAKIP and examine the effect of SAKIP implementation on managerial performance as well as the influence of the role of self efficacy and intellect in the relationship between impelementation of SAKIP and managerial performance. Tests were conducted on 93 respondents representing 67 percent of the population. The group of respondents are structural officials of echelon II, III and IV in the scope of West Nusa Tenggara Provincial Government who have role in the planning, implementation and management of Regional Income Budget and Expenditure (APBD) through the implementation of SAKIP. The hypothesis testing used Structural Equation Modelling-Partial Least Square (SEM-PLS). The result of this research shows that the utilization of information technology and training have significant effect on the implementation of SAKIP but not influenced by obedience to the regulation, the implementation of SAKIP has an effect on managerial performance but self efficacy and intellect can not strengthen the relationship between SAKIP implementation and managerial performance. Based on the findings of this research, the operation of e-SAKIP and training conducted in a structured and sustainable manner plays an important role in improving the quality of SAKIP implementation so as to provide relevant and objective information to managers in order to improve the performance of government organizations.

Voluntary Tax Compliance Wajib Pajak Perusahaan Perhotelan: Determinan, Kepercayaan Dan Kekuasaan Legitimasi Zulkarnain Hakim; Lilik Handajani; Biana Adha Inapty
Jurnal Akuntansi Vol. 21 No. 2 (2017): May 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v21i2.198

The aim of this research are to give empirical proof about: (1)the influenceprocedural juctice and moral obligation toward voluntary tax compliance. (2) the influenceof trust within mediation influence between procedural juctice and moral obligationtoward voluntary tax compliance. (3) the influence of legitimation power withinmoderation influence of tust toward voluntary tax compliance. Data collection in thisresearch using quisioner. As many as 108 quisioner divided to manager and accountan ineach hotel. From data above, 91 quisioner are given back by responden. So, 91 quisionerscan be used in analysis proses. The result of this research eviden, the procedural jucticeandmoral obligation ralated to voluntary tax compliance. The result of this research alsoeviden the role mediation of trust. Voluntary tax compliance occurs becouse ofprocedural juctice and moral obligation direct to voluntary tax compliance throughmediation of trust, and realionship between trust and voluntary tax compliance are notmoderation by legitimation power.

The Effect of Earnings Management and Corporate Governance Mechanism to Corporate Social Responsibility Disclosure: An Empirical Study at Public Companies in Indonesia Stock Exchange Lilik Handajani; Sutrisno Sutrisno; Grahita Chandrarin
The Indonesian Journal of Accounting Research Vol 12, No 3 (2009): IJAR September 2009
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.212

This research examines the effect of earnings management and corporate governance mechanism on corporate social responsibility disclosure. The proportion of independent boards of directors, institutional ownership, and audit committee are used as proxies for corporate governance mechanism. We test our hypothesis on 67 public companies listed in Indonesia Stock Exchange that disclose corporate social responsibility activities for the period of 2005 to 2007. Our empirical tests are consistent with our hypothesis that earnings management and the existence of audit committee are significantly positively associated with corporate social responsibility disclosure even after controlling for firm size and type of industry. This results indicate that corporate social responsibility becomes a part of managerial entrenchment strategy for opportunistic management behavior to gain stakeholders supports. The existence and expanding role of audit committee which is integrated with corporate action plays an important role in assuring the accountability strategy and the implementation of corporate social responsibility. These findings may be of interest to policy makers. The obligations to disclose corporate social responsibility information also needs to be followed by other supporting policies to avoid firms’ opportunistic behavior. Finally, the findings suggest that integrating corporate governance into corporate social responsibility implementation and reporting need to be improved.

PERMASALAHAN MANAJERIAL DAN KEUANGAN PADA KOPERASI YANG MENGALAMI KENDALA DALAM PENYELENGGARAAN RAPAT ANGGOTA TAHUNAN Lilik Handajani; Budi Santoso; Ahmad Rifa'i
Jurnal Abdi Insani Vol 6 No 1 (2019): Jurnal Abdi Insani Universitas Mataram
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v6i1.182

Bentuk akuntabilitas dalam pengelolaan koperasi adalah penyelenggaraan Rapat Anggota Tahunan (RAT) yang dilakukan secara periodik. RAT merupakan media bagi pengurus koperasi untuk mempertanggungjawabkan pengelolaan pengurus kepada anggota koperasi serta sarana untuk membahas rencana kerja koperasi ke depan. Melalui penyelenggaraan RAT secara periodik setiap tahun diharapkan koperasi dapat berkembang semakin pesat sehingga mampu memberikan kesejahteraan bagi para anggotanya. Namun demikian, faktanya masih banyak koperasi yang belum bisa menyenggarakan RAT karena terkendala masalah manajerial dan keuangan yang berdampak koperasi tidak berjalan sesuai dengan tujuan awal pembentukan koperasi yaitu untuk meningkatkan kesejahteraan anggotanya. Kegiatan pengabdian kepada masyarakat ini bertujuan mengidentifikasi dan menganalisis masalah-masalah internal yang menyebabkan koperasi tidak mampu menyelenggarakan Rapat Anggota Tahunan, terutama pada koperasi-koperasi dengan status aktif yang tidak menjalankan RAT di Wilayah Lombok Barat. Kajian difokuskan pada aspek manajerial dan keuangan sebagai faktor internal organisasi yang dianggap mampu memberikan solusi dalam pengelolaan koperasi. Kegiatan pengabdian kepada masyarakat ini dilaksanakan melalui kunjungan lapangan dan wawancara mendalam (in-depth interview) terhadap pengurus koperasi yang belum menyelenggarakan RAT sesuai kewajiban pengelolaan koperasi, brainstorming dan pelibatan tenaga PPKL (Petugas Pendamping Koperasi Lapangan) serta telaah terhadap peran regulasi kelembagaan dari Dinas Koperasi yang terkait dalam menjalankan fungsi pengawasan dan pembinaan bagi koperasi. Hasil kegiatan ini dapat merumuskan brief policy tentang masalah manajerial dan keuangan yang menjadi kendala dalam penyelenggaraan RAT dan merumuskan pendekatan dan solusi perbaikan yang diperlukan untuk mengatasi permasalahan dan kendala dalam pengelolaan, pengawasan dan pembinaan koperasi oleh Dinas Koperasi, pengurus dan dewan pengawas koperasi untuk meningkatkan akuntabilitas koperasi. Hasil dari kegiatan pengabdian masyarakat ini dapat memberikan implikasi tentang pentingnya penerapan regulasi, aturan dan sanksi yang tegas tentang kewajiban pelaporan akuntabilitas penyelenggaraan koperasi dalam bentuk RAT, optimalisasi fungsi pendampingan dari tenaga PPKL serta dari dinas terkait dalam melakukan pembinaan dan pengawasan terhadap koperasi-koperasi melalui pendampingan keuangan dan manajerial serta manajemen usaha koperasi.

PENGGUNAAN PEMASARAN DIGITAL PADA USAHA HOME INDUSTRY KOPI LOMBOK DI DESA SIGERONGAN KABUPATEN LOMBOK BARAT Lilik Handajani; Akram; Lalu Muhammad Furkan; Ahmad Rifa’i
Jurnal Abdi Insani Vol 6 No 3 (2019): Jurnal Abdi Insani Universitas Mataram
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v6i3.267

Permasalahan mendasar dalam pengembangan usaha mikro, kecil dan menengah (UMKM) adalah berkaitan dengan pemodalan, manajemen usaha, pengelolaan keuangan dan pemasaran produk yang dihasilkan. Sebagian besar UMKM terutama skala usaha mikro pada industri rumahan (home industry) masih mengalami masalah dalam memperoleh dan meningkatkan penjualan secara kontinu karena pemasaran produk yang mengandalkan cara-cara pemasaran konvensional, seperti penjualan melalui pameran, konsinyasi maupun penjualan secara langsung. Dengan manajemen usaha yang dilakukan ini berdampak pada biaya operasional penjualan yang cukup tinggi, perputaran modal menjadi lambat dan terhambatnya proses produksi serta volume penjualan relatif stagnan sehingga menyebabkan peluang dan potensi memperoleh pendapatan dan meraih pangsa pasar menjadi berkurang. Usaha mikro Kopi Lombok merupakan home industry yang berada di Desa Sigerongan Kabupaten Lombok Barat yang mengusung produk unggulan daerah. Kegiatan pengabdian masyarakat kemitraan ini melakukan pendekatan edukasi dan pendampingan pemasaran secara digital sebagai terobosan strategi pemasaran untuk menjual produk kopi Lombok dengan memanfaatkan penggunaan teknologi. Hal ini karena pemasaran tradisional tidak sepenuhnya lagi efektif bagi pasar yang sebagian besar masyarakat sudah beralih ke pemanfaatan teknologi komunikasi. Model pemasaran berbasis digital diharapkan dapat diadopsi oleh pelaku home industry dalam memasarkan produknya sehingga dapat berdampak pada peningkatan pendapatan usaha mikro sehingga sektor UMKM dapat semakin berkembang. Adopsi model pemasaran digital dalam implementasinya menyesuaikan dengan keterpahaman dan kemampuan pengguna dalam pemanfaatannya sehingga hasil akhir diharapkan pelaku usaha mikro Kopi Lombok maupun home industry lainnya dapat mengaplikasikan secara mandiri untuk mendukung pemasaran produk yang dihasilkan

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 Alamsyah Alamsyah Alamsyah Alamsyah Alan Firmansyah Alifia Aprizila Putri AM, Saiful Amanda Bellamy Andika Noviawan, Lalu Anggita Julia Mahmud Ayudia Sokarina Ayudia Sokarina Baiq Anggun Hilendri Lestari Baiq Naili Amalia Barry Alfian Biana Adha Inapty, Biana Adha Budi Santoso Budi Santoso Cahya Suryani Chandra Setiawan Darmo Suwito Dewa Ayu Oki Asta Rini Djumaidi, Lalu Takdir Dwi Nurnaningsih Dwi Putra Buana Sakti Dwi Putra Buana Sakti Dwidya Nitasya Eka Sintala Dewi Anjani Elin Erlina Sasanti Elly Purnama Sari Endar Pituringsih endar pituringsih, endar Erna Widiastuti Faizaturrahmi, Faizaturrahmi Farha, Farha Fatwadi Fatwadi Feryansyah, Feryansyah Fety Widianti Aptasari Fitriani, Baiq Titin Furkan, Lalu M. Gema Sri Basyir Grahita Chandrarin Hadi, Ahwan Hakim, Zulkarnain Hamdani Husnan, Lalu Helfiani Putri Hermanto - - Hermanto Hermanto Hermanto Hermanto Hermanto Hermanto Hermanto Hermanto Husnan, Lalu Hamdani I Nyoman Nugraha Ardana Putra I Wayan Suardana Telabah Ida Ayu Nursanty Ida Ayu Nursanty Ihsan Hadi Iman Waskito Isnaini, Zuhrotul Jalaludin Jalaludin Johan Satriajaya Johan Satriajaya Julia Rospani, Tika Wahyu Kartikasari, Nungki Karyatni, Ni Made Dwi L. Hamdani Husnan Lalu Hamdani Husnan Lalu Muhammad Furkan Lalu Takdir Jumaidi Layali Ihyani Lenap, Indria Puspitasari Lucky Mandalika Luh Putu Resti Mega Artantri Luh Utami Lukman Effendy Lukman Effendy M. Ali Fikri Mareza, Puja Dwi Mawaddah, Tia Miftahul Hairatul Jannah Miharja, Een Samawati Miharja, Een Samawati Moh Syamsul Rijal Muhammad Sufyan Juliandi Indra Jaya Ni Ketut Surasni Ni Ketut Surasni Ni Made Dwi Karyatni Ni Made Pratiwi Nadi Saputri Ni Made Pratiwi Nadi Saputri Nungki Kartikasari Nur Fitriah Nurabiah Nuraini Nuraini Nurhaliva Nurhaliva Oktavia Komala Sari Perdana Kusuma Negara Peri Hamdayani Prayitno Basuki, Prayitno Puja Dwi Mareza Pusparini , Herlina Radiatushalihah Radiatushalihah Radiatushalihah, Radiatushalihah Rinie Arifianti Rismayati Robith Hudaya Sabina Sabina Saiful AM Saipul Arni Muhsyaf Santy Nururly Sari, Elly Purnama Siti Rahimah Nurdiana Suryantara, Adhitya Bayu Sutisyruna Nofriani Sutriningsih Sutriningsih Sutrisno Sutrisno Telabah, I Wayan Suardana Titiek Herwanti Ulfa, Pipit Rismayani Wahidatul Husnaini Wahyu Jekti Handayani Widia Astuti Widia Astuti Widia Astuti Windi Ar, Baiq Melati Sepsa Yati Fitria Zamri Yessy Puturuhu Iriene Puturuhu Yusli Mariadi Zaenal Abidin Zia Aulia Rahman Zulkarnain Hakim

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