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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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PENDAMPINGAN PERINTISAN USAHA BUMDES UNTUK PEMBERDAYAAN EKONOMI MASYARAKAT DESA PETELUAN INDAH Lilik Handajani; Zaenal Abidin; Endar Pituringsih
Jurnal Abdi Insani Vol 8 No 1 (2021): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v8i1.362

Pengelolaan badan usaha milik desa (BUMDes) seringkali mengalami berbagai hambatan yang disebabkan oleh berbagai faktor antara lain pengetahuan, pemahaman serta kemampuan SDM pengelola yang relatif rendah, pemilihan usaha BUMDes yang kurang mempertimbangkan potensi keunggulan desa dan kurangnya keterlibatan masyarakat desa dalam menyampaikan aspirasi yang positif. Hal tersebut menyebabkan BUMDes tidak dapat memajukan ekonomi masyarakat desa dengan maksimal. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan pengetahuan dan pemahaman bagi para pemangku kepentingan desa tentang pembentukan BUMDes yang sesuai dengan kebutuhan dan potensi yang dimiliki oleh desa, mengidentifikasi potensi yang dimiliki desa dan merumuskan bentuk-bentuk usaha yang dapat dilakukan melalui BUMDes serta menginventarisasi rancangan usaha (business plan) prioritas rintisan BUMDes yang berpeluang untuk ditindaklanjuti sebagai usaha BUMDes pada desa Peteluan Indah. Metode pelaksanaan kegiatan ini adalah dengan melakukan survey, diskusi (FGD) dalam forum pertemuan desa dan perumusan rencana (kerja) usaha. Selain dapat dapat meningkatkan pengetahuan dan pemahaman pemangku kepentingan terhadap pembentukan BUMDEs, hasil kegiatan ini dapat mengidentifikasi bentuk usaha BUMDes yang sesuai dengan potensi unggulan desa dan merumuskan prioritas rencana bisnis BUMDes. Rancangan usaha BUMDes yang telah mengakomodir aspirasi masyarakat dan potensi desa tersebut dapat memetakan potret desa secara lebih nyata sehingga direkomendasikan dapat ditindaklanjuti dan diimplementasikan sebagai usaha ekonomi produktif yang bermanfaat dalam meningkatkan pemberdayaan ekonomi masyarakat desa.

Impacts of Sustainability Performance and Firm Characteristics on Risk and Corporate Value Lilik Handajani; Lalu Hamdani Husnan; Endar Pituringsih
Jurnal Economia Vol 18, No 2: October 2022
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

AbstractThis research investigates the effect of sustainability performance and firm characteristics on risk and corporate value by applying a structural equation model. The focus of the analysis is on Indonesian companies that received sustainability ratings continuously from the Asia Sustainability Reporting Award during the 2018-2019 period. The process involved analyzing secondary data presented in annual and sustainability reports to obtain relevant content for corporate sustainability performance. The findings showed that the improvement of the sustainability performance was able to significantly reduce corporate risk but did not have any influence on corporate value. It was also discovered that large companies with political connections face increased risk, thereby, limiting their ability to enhance corporate value significantly. Moreover, the incorporation of sustainability investment strategies was observed to require business risk management to reduce future environmental and social risks associated with long-term corporate value creation. Keywords:sustainability performance, risk, firm value Dampak Kinerja Keberlanjutan dan Karakteristik Perusahaan Terhadap Risiko dan Nilai Perusahaan AbstrakPenelitian ini mengkaji pengaruh kinerja keberlanjutan dan karakteristik perusahaan terhadap risiko dan nilai perusahaan. Analisis model struktural digunakan untuk menguji perusahaan Indonesia yang secara konsisten menerima peringkat keberlanjutan dari Asia Sustainability Reporting Award pada tahun 2018-2019. Data sekunder berupa laporan tahunan dan laporan keberlanjutan perusahaan dianalisis untuk memperoleh konten yang relevan dengan kinerja keberlanjutan perusahaan. Hasil penelitian menunjukkan bahwa peningkatan kinerja keberlanjutan akan menurunkan risiko perusahaan secara signifikan, namun tidak mempengaruhi peningkatan nilai perusahaan. Perusahaan besar dengan koneksi politik dapat menghadapi peningkatan risiko, namun tidak dapat berkontribusi secara signifikan untuk peningkatan nilai perusahaan. Penggabungan strategi investasi keberlanjutan membutuhkan manajemen risiko bisnis untuk mengurangi risiko lingkungan dan sosial di masa depan untuk penciptaan nilai perusahaan dalam jangka panjang. Kata kunci:kinerja keberlanjutan; risiko, nilai perusahaan

Whistleblowing Disclosure of the Banking Sector Lilik Handajani; Saipul Arni Muhsyaf; Ayudia Sokarina
Valid: Jurnal Ilmiah Vol 20 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v20i1.259

The purpose of this study is to describe the disclosure of the whistleblowing system (WBS) in public banks listed on the Indonesia Stock Exchange. Content analysis is carried out on information related to the disclosure of the whistleblowing system in the 2018-2020 bank annual report. The banking sector has deployed a rising number of whistleblowing systems (WBS) over the past three years, from 2018 to 2020, according to the study's findings. Disclosure of the WBS Whistle in the banking sector can be classified into domains: bank commitments to the implementation of WBS, the mechanism for reporting violations and types of violations reported, protecting the whistleblower's confidentiality, and investigating and evaluating the effectiveness of the WBS. The results of this study imply that the Bank's whistleblowing system policy is a governance mechanism as an early warning signal to detect indications of violations, alleged ethical irregularities and fraud.

PEMBERDAYAAN EKONOMI MASYARAKAT MELALUI PEMETAAN POTENSI PELUANG USAHA KREATIF MASYARAKAT DESA SIGERONGAN KABUPATEN LOMBOK BARAT Lilik Handajani; Akram Akram; Ayudia Sokarina
Jurnal Abdi Insani Vol 9 No 4 (2022): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v9i4.783

The growth of village community groups that are active and have creative ideas will strengthen the acceleration of economic empowerment of rural communities. Businesses initiated by the community individually or in groups are carried out on a small scale, not yet managed properly with the short term aim of taking advantage of existing opportunities to earn income. Although the nature of the business is still seasonal by taking advantage of trends that are currently in demand, this creative effort from the participation of the village community has the potential to be developed in the future. The purpose of this partnership community service activity is to map creative businesses that arise from rural communities who have creative ideas by identifying business opportunities, obstacles and problems as well as prospects for future business development. The mapping was carried out through a survey of village community groups who run creative businesses in the Sigerongan Village, Lingsar District, West Lombok Regency. Mapping the local potential of the village is needed, including business development opportunities from local potentials that may not appear, but have business prospects in the future. The results of this activity can identify opportunities, constraints and prospects for creative business in rural communities that can be used to open up new opportunities and initiate joint venture groups (KUBe) to obtain external funding opportunities through business development. This activity will also assist the stakeholders of Sigerongan Village in formulating a development strategy in planning the economic empowerment of the village community independently. Real mapping of potential opportunities, constraints and prospects for community-based business participation is needed to support the development of an advanced and independent village.

Corporate Governance dan Green Banking Disclosure: Studi pada Bank di Indonesia Lilik Handajani
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 2 (2019): September 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Tujuan penelitian ini adalah untuk menguji pengaruh corporate governance terhadap pengungkapan green banking dari 24 bank yang terdaftar di Bursa Efek Indonesia. Variabel bebas dalam penelitian ini adalah corporate governance yang diproksikan melalui ukuran dewan komisaris, jumlah komisaris independen, dan kepemilikan institusional. Metode content analysis digunakan untuk menilai praktik green banking melalui laporan tahunan bank selama periode 2015 s.d. 2017. Hubungan kausalitas antara corporate governance dan pengungkapan green banking diuji dengan menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan adanya tren peningkatan pengungkapan green banking selama periode pengamatan. Penelitian ini juga menemukan adanya pengaruh yang signifikan ukuran dewan komisaris terhadap pengungkapan praktik green banking, namun keberadaan komisaris independen dan kepemilikan institusional tidak memiliki pengaruh.

Corporate Governance dan Relevansi Nilai Dari Penghindaran Pajak: Bukti Empiris Dari Pasar Modal Indonesia Elly Purnama Sari; Lilik Handajani; Saiful AM
Jurnal Dinamika Akuntansi dan Bisnis Vol 3, No 2 (2016): September 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.848 KB)

Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris tentang pengaruh penghindaran pajak dan karakteristik perusahaan terhadap relevansi nilai, serta peran corporate governance dalam mempengaruhi penghindaran pajak terhadap relevansi nilai. Pengujian ini dilakukan pada 142 perusahaan publik yang tecatat pada Bursa Efek Indonesia selama periode 2012-2014 dengan menggunakan teknik analisi Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa penghindaran pajak berpengaruh positif terhadap relevansi nilai. Karakteristik perusahaan berpengaruh negatif terhadap relevansi nilai. Serta corporate governance secara signifikan mengurangi pengaruh penghindaran pajak terhadap relevansi nilai. Penelitian ini memberikan implikasi yang luas mengenai agency problem yang digambarkan melalui tindakan penghindaran pajak perusahaan, serta signalling theory yang digambarkan dengan peningkatan relevansi nilai perusahaan. Penelitian ini juga memberikan implikasi kepada manajemen sebagai pengelola perusahaan agar lebih transparan dalam menyediakan informasi perusahaan dan mengoptimalkan penerapan mekanisme corporate governance untuk dapat menyajikan informasi keuangan yang berkualitas. Investor dalam melakukan kebijakan investasi tidak hanya melihat kemampuan perusahaan dalam menghasilkan laba, namun juga harus mempertimbangan peran krusial good corporate governance sebagai mekanisme kontrol terhadap perilaku oportunistik manajer. Terakhir, penelitian ini dapat memberikan implikasi bagi pihak regulator, khususnya kantor pajak untuk membuat regulasi yang lebih relevan dalam fungsi pengawasan dan dalam memeriksa pajak perusahaan agar penerimaan negara yang bersumber dari pajak dapat dioptimalkan.

Implementation of Integrated Reporting Framework In Non-Profit Organization Nurhaliva Nurhaliva; Lilik Handajani; Ayudia Sokarina
Journal Research of Social Science, Economics, and Management Vol. 2 No. 3 (2022): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

This study aims to implement the 2021 revision of IIRF in X non-profit organization. This research is qualitative research with an action research approach. The results of this study indicate that X non-profit organization is able to present <IR> based on the eight content elements of IIRF, although the information presented in <IR> is not fully presented in full because the adoption of directed <IR> in IIRF is still at an early stage. However, if the organization is consistent with presenting <IR>, there will be a gradual increase in the following years. This research is expected to provide additional guidance on how to apply IIRF as a guide for presenting <IR> for organization X and other non-profit organizations interested in implementing IIRF.

Pelatihan Dan Pendampingan Pengelolaan Keuangan Dan Pencatatan Pembukuan Administrasi Pelaporan Pajak Bagi Usaha Cacing Pupuk Organik Pada Kelompok Ternak Tunas Rinjani 2 Di Desa Selat Kecamatan Narmada Endar Pituringsih; Lilik Handajani; Ayudia Sokarina
Jurnal Gema Ngabdi Vol. 5 No. 1 (2023): JURNAL GEMA NGABDI
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jgn.v5i1.271

This counseling and training activity is about financial management and bookkeeping as a complete administrative tax reporting for the Tunas Rinjani livestock group in the Montong Daye Hamlet, Selat Village, Narmada District. It aims to provide understanding and knowledge about the Tunas Rinjani livestock group for financial management and bookkeeping as the completeness of tax reporting administration for businesses. compliance for small entrepreneurs in the Tunas Rinjani Livestock group in tax reporting. In addition, this training was conducted to provide knowledge to the Tunas Rinjani Cattle group about the importance of keeping bookkeeping records and the completeness of tax reporting so that they can be managed properly. In the end, this activity is expected to produce human resources who can keep records and get new ideas. This activity will be aimed at the Tunas Rinjani Training Cattle Group in the Montong Daye Hamlet, Selat Village, Narmada District. Implementation is carried out with the approach of providing relevant materials. Another hope of this activity can be a means to carry out community service, providing counseling and training in financial management and bookkeeping as tax reporting for livestock groups

Anteseden Intensi Menggunakan Whistleblowing System Muhammad Sufyan Juliandi Indra Jaya; Lilik Handajani; Dwi Putra Buana Sakti
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i3.23238

This article aims to analyze the influence of planned behavior, reporting channels anonymously, and personal costs to West Lombok district government employees. This research is categorized as quantitative research, using research samples on probability sampling and using the approach of purposive sampling. Sources were chosen purposively based on predetermined criteria, namely 1 PPK (Commitment Making Official), 1 Treasurer, and 2 Employees/staff from each Regional Apparatus Organization (OPD). The research data was processed by statistical tests using multiple linear regression methods. This study shows that planned behavior, reporting channel anonymity, and personal cost affects the intention to use the whistleblowing system. This research complements the related previous research literature on whistleblowing systems in government as well as provides new literature on impact planned behavior, reporting channel anonymity, and personal cost. This research has implications for reporting channels anonymously available can convince employees of protection and need to be disseminated to all employees so that they can be used effectively. In addition, if employees have the opportunity to avoid personal costs As a result of retaliation, employees within the organization will use a whistleblowing system that can protect their identity.

Pengaruh Penerapan Green Accounting dan Kinerja Lingkungan Terhadap Kinerja Perusahaan Amanda Bellamy; Lilik Handajani; Iman Waskito
Valid: Jurnal Ilmiah Vol 20 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v20i2.284

Environmental problems are an interesting issue to study, because the company's current goal is not only to increase profits, but also to take responsibility for environmental problems that arise as a result of company operations. This study aims to examine the effect of green accounting and environmental performance on company performance. Samples obtained by 30 PROPER participating companies listed on the Indonesia Stock Exchange for 2017-2021 were tested using multiple linear regression analysis. The results of the study show that green accounting has a negative and insignificant effect on company performance. The application of green accounting through environmental disclosures made by companies voluntarily has not been able to affect the company's performance. Environmental performance has a negative and insignificant effect on company performance. The environmental performance assessment with the PROPER assessment by KLH cannot yet be the basis for determining whether a company's performance is high or low. The results of this study reject stakeholder theory and legitimacy theory, PROPER participating companies apply green accounting and environmental performance has not been able to increase stakeholder trust and community legitimacy.

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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