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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 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 Journal of Innovative and Creativity Jurnal Abdimas Independen Jurnal Riset Mahasiswa 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 Other

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PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN PULP DAN KERTAS DI BURSA EFEK INDONEISA Faizaturrahmi, Faizaturrahmi; Handajani, Lilik
COMPETITIVE Vol 8, No 2 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i2.11983

Abstract

This study aims to analyze the impact of financial variables such as Current Ratio (CR), Debt to Equity Ratio (DER), Return On Assets (ROA), Total Assets Turnover (TAT), and Earnings Per Share (EPS) on the stock returns of companies. The analysis is conducted using historical data from manufacturing companies listed on the stock market. The results of the study indicate that the Current Ratio (CR) and Debt to Equity Ratio (DER) do not have a significant influence on stock returns, while Return On Assets (ROA) has a positive and significant impact. The Total Assets Turnover (TAT) variable has a negative but not significant effect, whereas Earnings Per Share (EPS) has a positive and significant influence on stock returns. For investors, it is recommended to consider various financial and operational factors holistically when making investment decisions. While ROA and EPS have shown to positively influence stock returns, relying solely on these indicators may not be sufficient. It is crucial for investors to also take into account the overall financial health and operational efficiency of the company, market conditions, and other external factors that may affect the company’s performance. Diversifying investments and regularly monitoring financial metrics can also help in mitigating risks and enhancing the potential for higher returns. In conclusion, this study underscores the importance of comprehensive financial analysis in investment decision-making. By understanding and evaluating multiple financial variables, investors can make more informed and strategic choices, ultimately leading to better investment outcomes.
Pengaruh Green Accounting, Environmental Performance, dan Material Flow Cost Accounting (MFCA) Terhadap Sustainable Development Putri, Helfiani; Handajani, Lilik; Lenap, Indria Puspitasari
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 1: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v14i1.2873

Abstract

Sustainable development is a concept that focuses on optimizing the use of resources and protecting the environmental and social aspects both now and in the future. The environmental crisis is an important issue today with many cases of environmental damage and pollution occurring as a result of company activities. This study aims to examine the effect of green accounting, environmental performance and material flow cost accounting on sustainable development. This research is an associative research and uses a quantitative approach. The secondary data used is obtained from annual reports and sustainability reports. The population in this study are manufacturing companies sector consumer goods industry listed in the Indonesia Stock Exchange during the period 2018-2022 by using purposive sampling method, which obtained a sample of 29 companies. Data were analyzed using panel data regression with E-Views 10 software. This research shows the results that the green accounting variable has a negative and insignificant effect on sustainable development, the environmental performance variable has a positive and insignificant effect on sustainable development and the material flow cost accounting variable has a positive and significant effect on sustainable development.
Pengaruh Penerapaan Green Accounting Terhadap Kinerja Keuangan Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022 Radiatushalihah, Radiatushalihah; Handajani, Lilik; Astuti, Widia
JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Vol 2, No 1 (2024): Februari 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jamparing.v2i1.1435

Abstract

This study aims to examine the effect of environmental performance and examine the effect of environmental disclosure on financial performance listed on the Indonesia Stock Exchange in 2018-2022. This study uses control variables, namely company size and company age. This research method uses quantitative associative. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2022 totaling 42 companies. The sampling technique in this study used purposive sampling so that 14 companies were sampled. The data is processed using panel data regression analysis. The results of the study are environmental disclosure variables affect financial performance (ROA), environmental disclosure affects financial performance (ROE), company size affects financial performance (Tobins'q) and company age affects financial performance (ROA).
Analisis Penerapan Green Accounting pada RSUD Kota Mataram Julia Rospani, Tika Wahyu; Handajani, Lilik
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 9 No. 2 (2024): Juli 2024
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v9i2.829

Abstract

The aim of this research is to find out how green accounting is implemented at the Mataram City Regional Hospital as a prevention effort. This research uses a qualitative descriptive methodology with data collection tools in the form of observation, interviews and documentation. The results of this research indicate that the Mataram City Regional Hospital has incurred waste management costs. Mataram City Hospital has implemented environmental accounting starting from the identification, recognition, measurement, presentation and disclosure sections.
PELATIHAN DAN PENDAMPINGAN LITERASI KEUANGAN DAN E-COMMERCE BERBASIS DIGITAL BAGI KELOMPOK USAHA PENGOLAHAN STRAWBERRY DI DESA SEMBALUM BUMBUNG KABUPATEN LOMBOK TIMUR endar pituringsih, endar; Pusparini , Herlina; Handajani, Lilik; Sokarina, Ayudia; Isnaini, Zuhrotul
https://jurnal.fe.unram.ac.id/index.php/abdimas/about/privacy Vol 5 No 1 (2024): Jurnal Abdimas Independen, Mei 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/independen.v5i1.1084

Abstract

Sasaran e-commerce adalah menciptakan lingkungan komersial yang baru dalam segala bentuknya di era informasi. Dimana beberapa tahap yang umumnya terdapat diantara penjual dan pembeli dalam transaksi komersial dapat diintegrasikan sekaligus dan otomatis secara elektronik yang dapat meminimalkan biaya transaksi. Pelaku usaha yang membutuhkan TI untuk bertransaksi secara online bukan saja kelompok usaha besar, namun juga pelaku usaha menengah, kecil, bahkan mikro. Tujuan dilakukannya kegiatan ini adalah untuk meningkatkan pemanfaatan teknologi informasi guna meningkatkan omzet penjualan dengan menyasar konsumen lebih luas dan meningkatkan penjualan sebagai bentuk dalam metode analisis ketercapaian tujuan serta pendampingan tentang pemahaman pengelolaan keuangan berbasis digital sesuai dengan standar. Kegiatan pelatihan dan pendampingan ini akan ditujukan pada kelompok usaha strawberry “Putri Rinjani” Kabupaten Lombok Timur. Pelaksanaan kegiatan dilakukan dengan pendekatan pemberian materi dan pendampingan pelatihan penggunaan aplikasi e-commerce dan peningkatan pemahaman pengelolaan keuangan berbasis digital. Kegiatan pengabdian dapat dilaksanakan dengan lancar, dimana peserta dengan aktif bertanya dalam diskusi dan kiat-kiat dalam strategi memasarkan secara digital.
Pengungkapan Inovasi Disruptif Sektor Perbankan Indonesia Sabina Sabina; Lilik Handajani
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11426

Abstract

The banking industry in Indonesia is experiencing significant disruption due to the development of information and communication technology. Disruption brings new innovations that change the way banks serve customers. One form of disruptive innovation is fintech (fintech technology) which offers financial services that are more accessible, cheap and efficient. Disclosure of disruptive innovations is important for banks to inform stakeholders about their strategies and plans to deal with disruption. This disclosure can improve the transparency and accountability of banks, as well as help investors and creditors in assessing risks and investment opportunities. This study aims to determine the effect of financial capital, human capital and organizational capital on the disclosure of disruptive innovation in the Indonesian banking sector. The population in this study are banking companies listed on the IDX in 2018-2022. This study uses purposive sampling technique. Based on these criteria and sampling techniques, 45 banking sector companies were obtained with a five-year observation period, so that the total sample obtained was 225 samples. The data analysis technique used is panel data regression with the eviews 12 application. The results of this study indicate that financial capital and human capital affect the disclosure of disruptive innovation in the Indonesian banking sector. Meanwhile, organizational capital has no effect on the disclosure of disruptive innovation. This study also found that the level of debt, bank size and ROA as control variables were unable to show the effect of disclosure on disruptive innovation in the Indonesian banking sector.
PEMANFAATAN APLIKASI DIGITAL DALAM PENGENDALIAN BARANG PERSEDIAAN PADA UMKM Handajani, Lilik; Husnan, Lalu Hamdani; Sokarina, Ayudia; Fitriani, Baiq Titin
Jurnal Abdimas Sangkabira Vol. 5 No. 1 (2024): Jurnal Abdimas Sangkabira, Desember 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v5i1.1276

Abstract

UMKM Art interior merupakan salah satu bentuk usaha dalam memenuhi kebutuhan masyarakat terhadap produk-produk art interior dan home decoration. UMKM ini mengelola jumlah produk yang banyak dengan ragam jenis persediaan barang yang dikelola secara manual melalui pencatatan pembukuan dan kartu stok.  Kesalahan perhitungan persediaan akhir, lambatnya perputaran persediaan, tidak tersedianya data persediaan real-time maupun kerugian atas persediaan usang merupakan permasalahan yang sering kali terjadi dalam mengelola barang persediaan. Tujuan kegiatan pengabdian masyarakat ini adalah melakukan introduksi manajemen persediaan melalui penggunaan aplikasi digital barang dan persediaan kepada pelaku usaha sehingga dapat memberikan kemudahan dalam pengawasan dan pengendalian terhadap persediaan barang. Kegiatan dilakukan dalam bentuk edukasi dan pendampingan penggunaan aplikasi barang dan persediaan kepada pelaku usaha.  Hasil kegiatan pengabdian masyarakat ini menunjukkan bahwa dengan mampu memanfaatkan aplikasi digital barang dan persediaan pelaku usaha dapat mengidentifikasi persediaan jumlah dan jenis barang dagangan yang beragam, memantau mutasi barang dagangan serta pengawasan internal dan evaluasi terhadap pengendalian persediaan. Dengan pemahaman dan pengetahuan tentang pemanfaatan aplikasi digital barang dan persediaan, pengelola usaha dapat mengoptimalkan penggunaan secara mandiri.
Career Adaptability Sebagai Variabel Prediktor Dalam Memprediksi Kesuksesan Karir Pada Fresh Graduate & Freelancer Akuntansi Mawaddah, Tia; Handajani, Lilik; Suryantara, Adhitya Bayu
Akuisisi : Jurnal Akuntansi Vol 20, No 2 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i2.1874

Abstract

The term unemployment is closely related to the phrase minimal education, this is because college graduates cannot guarantee that they will easily get a job. A person's readiness in choosing a career is known as the concept of career adaptability. The real achievement felt by individuals accumulated from their work experience is called career success. The research method used is quantitative and the results of this research show that Career Adaptability has a significant positive effect on freelancers and fresh graduates in accounting. This can be seen from the indicators in the Career Adaptability variable, namely (Concern, Control, Curiosity and Confidence) and the Career Success indicators, namely (Job Level, Salary and Bonus, Contribution, Ability and Work-Life Balance) which are owned by freelancers and fresh graduate in accounting
Analysis of The Influence of Green Accounting, Company Size, and Dividend Payout Ratio on Profitability Windi Ar, Baiq Melati Sepsa; Handajani, Lilik; Nurabiah, N.
Golden Ratio of Finance Management Vol. 5 No. 2 (2025): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i2.1152

Abstract

This research aims to determine the effect of green accounting, company size, and dividend payout ratio on the profitability of manufacturing sector companies listed on the Indonesian Stock Exchange in 2017-2021. This research is associative research with a quantitative approach. This research uses secondary data from annual and sustainability reports on manufacturing sector companies listed on the Indonesia Stock Exchange during the observation period from 2017 to 2021. The population in this study is manufacturing sector companies listed on the Indonesian Stock Exchange. The sample used in this research was 30 sample companies obtained based on the purposive sampling method, so that the total number of observations was 150 company observations during the five years of research. Hypothesis testing uses multiple linear regression analysis. This research shows that green accounting and dividend payout ratio do not affect profitability. Meanwhile, company size influences profitability.
GOOD SCHOOL GOVERNANCE: DAPATKAH SISTEM INFORMASI PENGADAAN DI SEKOLAH MEMODERASI DETERMINAN PERFORMANCE BUDGETING? Pituringsih, Endar; Basuki, Prayitno; Handajani, Lilik
Jurnal Aplikasi Akuntansi Vol 9 No 2 (2025): Jurnal Aplikasi Akuntansi, April 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v9i2.531

Abstract

In this study, we will examine the following relationship: that between Performance Budgeting and Good School Governance, that between Performance Budgeting and the organizational culture management system, and that between Performance Budgeting and the management control system and organizational culture, as moderated by SIPLah. A total of 204 high schools on Lombok Island participated in this study. Using a combination of the Slovin formula and a purposive sampling technique, 201 respondents from 67 high schools made up this research sample. With the Aid of Smart PLS Version 4.0, The Research Data was subsequently analyzed using PLS-SEM. This Study's Findings Suggest That High School Budgeting Performance Can Be Positively Affected by Management Control Systems and Organizational Culture and That Use of SIPLah Does Not Diminish This Effect. According to this study's findings, Performance Budgeting Also Positively Affects Good School Governance. This means high schools on Lombok Island can achieve better school governance by enhancing their management control systems and cultivating a positive organizational culture, leading to better budgeting performance.
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 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 Djumaidi, Lalu Takdir Dwi Nurnaningsih Dwi Putra Buana Sakti Dwidya Nitasya Eka Sintala Dewi Anjani Elly Purnama Sari Endar Pituringsih endar pituringsih, endar Erna Widiastuti 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 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 Sutisyruna Nofriani 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