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All Journal JAKPI Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Logista: Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal STEI Ekonomi Educoretax Indonesian Journal of Business, Accounting and Management PROGRESIF Journal of Accounting Research, Organization and Economics (JAROE)
Lies Zulfiati
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS PENERAPAN MEKANISME CORPORATE GOVERNANCE PADA SEKTOR PERBANKAN DI INDONESIA TAHUN 2012-2015 Lies Zulfiati
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 6, No 2 (2018): Jakpi Vol 06 No 02 Edisi September 2018
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v6i2.14369

Abstract

Tujuan dari penelitian yang dilakukan untuk mengetahui penerapan mekanisme Corporate Governance pada sektor perbankan di Indonesia tahun 2012-2015 yang diproksikan dengan dewan outsider, keberadaan komite audit, komite nominasi, komite remunerasi, komite corporate governance, audit independen, kompetensi audit, rapat direksi, rapat komisaris, rapat komite audit, board size, audit eksternal. Metode yang digunakan menggunakan metode deskriptif. Sampel dalam penelitian ini adalah 18 perbankan yang terdaftar di Bursa Efek Indonesia tahun 2012-2015.\Kata kunci: corporate governance, dewan komisaris, dewan direksi, komite audit, komite nominasi, komite remunerasi, komite corporate governance, auditor independen, kompetensi auditor, rapat direksi, rapat komisaris, rapat komite audit, board size, umur direksi, audit eksternal.
PENYUSUNAN LAPORAN KEUANGAN UD MEUBEL ZASKIA TAMAM FURNITURE BERDASARKAN STANDAR AKUNTANSI ENTITAS MIKRO, KECIL DAN MENENGAH (SAK EMKM) Devvy Rusli; Lies Zulfiati; Flourien Nurul Ch; Sulistyowati Sulistyowati; Diana Supriati; Neneng Farhah
LOGISTA - Jurnal Ilmiah Pengabdian kepada Masyarakat Vol 4 No 2 (2020)
Publisher : Department of Agricultural Product Technology, Faculty of Agricultural Technology, Universitas Andalas Kampus Limau Manis - Padang, Sumatera Barat Indonesia-25163

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/logista.4.2.519-526.2020

Abstract

Manajemen UD Meubel Zaskia Tamam Furniture merasa kesulitan dalam membuat laporan keuangan yang dianggap rumit karena kurangnya pengetahuan mengenai penyusunan laporan keuangan berdasarkan standar aturan yang berlaku. Berdasarkan wawancara dan observasi dengan manajemen UD Meubel Zaskia Tamam Furniture, mereka hanya menggunakan nota sebagai pencatatan barang masuk dan barang keluar sehingga hanya bisa memberikan informasi penjualan dan pembelian bahan baku. Untuk membantu UD Meubel Zaskia Tamam Furniture menyusun laporan keuangan sendiri dimulai dengan membuatkan daftar akun-akun, neraca saldo awal. Selanjutnya perancangan formulir jurnal-jurnal khusus dan jurnal umum untuk mencatat transaksi yang terjadi di UD Meubel Zaskia Tamam Furniture yang dapat dilakukan manual maupun menggunakan Ms. Office serta formulir buku besar umum, buku besar pembantu dan kartu harga pokok pesanan. Terakhir memberikan format penyajian laporan keuangan berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM) yang terdiri dari laporan posisi keuangan, laporan laba rugi dan catatan atas laporan keuangan. Kata kunci: Laporan keuangan, SAK EMKM, UMKM, Laporan posisi keuangan, Laporan laba rugi ABSTRACT UD Meubel Zaskia Tamam Furniture management has difficulty to generate financial statement which were considerated complicated due to the lack of knowledge regarding of preparation financial statements based on applicable standards. According to our interview and observations with UD Meubel Zaskia Tamam Furniture management, they only prepare invoice to record inflows and outflows of goods, therefore they only provide information on sales and purchases of raw materials. To assist UD Meubel Zaskia Tamam Furniture compile its own financial statements, start by making chart of accounts, opening trial balance. Furthermore, designing of special journals and general journal forms to record transaction that occur at UD Meubel Zaskia Tamam Furniture that can be done manually or using Ms. Office as well as general ledger forms, subsidiary ledger form and cost of order cards. Finally, we provide a format for presenting financial statement base on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) which consists of financial position statement, income statement and notes of financial statements. Keywords: Financial statements, SAK EMKM, SME, Financial position statement, Income statement
The Influence of Financial Performance and Service Performance on The Level of Financial Independence in The Vertical Hospital Under Ministry of Health Dewi Astuti; Irvan Noormansyah; Lies Zulfiati
Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 4 No 01 (2021): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 04 No. 01
Publisher : BPJP - STEI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (583.493 KB) | DOI: 10.36406/ijbam.v4i01.535

Abstract

This study aims to test and analyze the effect of financial performance, Rentability Ratio, Liquidity Ratio and Activity and also service performance, Bed Occupancy Rate (BOR), Average Length Of Stay (AVLOS), Turn Over Interval (TOI), Bed Turn Over (BTO), Net Death Rate (NDR) dan Gross Death Rate (GDR) on financial of vertical hospitals under the Ministry of Health of The Republic of Indonesia which applies the public service agency financial management pattern for the period 2015-2018. This research uses quantitative research using secondary data on a population of 32 vertical hospitals under The Ministry of Health of The Republic of Indonesia which have the BLU status. Sample was determined by purposive sampling method, and get 10 hospitals with total observation are 40 observations. This research uses the documentation method through reports from The Directorate General of Treasury of BLU Financial Management, Ministry of Finance of the Republic of Indonesia, in the form of Government Performance Accountability Reports (LAKIP). This research uses descriptive statistical data analysis using panel data regression analysis. The result are financial performance and service performance simultaneously had a significant effect on the financial independence of the vertical BLU Hospitals. Partially only the Liquidity Ratio, Activity Ratio, AVLOS, BTO which have a positive and significant effect on hospital financial independence, while the Profitability Ratio, BOR, TOI, NDR, GDR variables have no significant effect on the level of hospital financial independence.
Analysis of Campus Performance Measurement of Indonesian College of Economics Using Balanced Scorecard Aden Apandi; Lies Zulfiati; Nursanita Nursanita
Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 2 No 01 (2019): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 02 No. 01
Publisher : BPJP - STEI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (469.588 KB) | DOI: 10.36406/ijbam.v2i2.579

Abstract

Abstract— This study aims to determine the performance of the Indonesia College of Economics (STEI) with balanced scorecard in a financial perspective, customer perspective, internal business process perspective and learning and development perspective.This research method is quantitative descriptive method. The object of this research is the STEI campus, with the sample selected using the purposive sampling method, namely by determining that the sample is the party that can provide information about the desired data. The sample of this study consists of the financial section for secondary data in the form of 2017 and 2018 financial statements for the financial perspective, while for the customer perspective is students, the sample for internal business process perspective is STEI's permanent and non-permanent lecturers and the learning and growth perspective is STEI's employees . This data analysis technique is common size and uses descriptive statistical methods, namely the validity and reliability tests used to test the research questionnaire.The results of this study indicate that the performance of STEI in a financial perspective is good because it has reached the target set, from the perspective of the customer that the performance of STEI is said to be good, this is seen from the average value of statement items on the customer's perspective that shows the answers of student respondents tend to agree with the answers and have a good interpretation. While from the perspective of internal business processes STEI performance is said to be good, this can be seen from the average value of the question items on the perspective of internal business processes which show respondents' answers tend to be answers agree and have good interpretations. As well as the learning perspective and the development of a good STEI performance, this can also be seen from the average value of the question items on the learning and growth perspective which shows the respondents' answers tend to be the answers agree with and have good interpretations.
The Effect of Corporate Governance on Tax Avoidance Behavior Meida Listiyana; Lies Zulfiati; Sharifuddin Husen
Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 2 No 01 (2019): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 02 No. 01
Publisher : BPJP - STEI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1426.654 KB) | DOI: 10.36406/ijbam.v2i2.584

Abstract

Abstract—This study aims to determine the effect of corporate governance as proxied by the board of commissioners, audit committee and institutional ownership on tax avoidance behavior that occurs in manufacturing companies listed on the Indonesia Stock Exchange. Tax avoidance in this study uses the residual method to obtain the value of the normal book tax difference. This study adds control variables namely profitability, leverage and company size. The research method used was panel data regression analysis using eviews 10. The sample was determined based on the purposive sampling method with the number of research samples obtained as many as 115 companies during the period 2014-2018. The results in this study showed that: 1) the board of commissioners had no influence towards tax avoidance behavior with a positive coefficient which means that when the effectiveness of the board of commissioners increases it will increase tax avoidance behavior, 2) the audit committee has a significant effect on tax avoidance behavior with a negative coefficient which means that when the effectiveness of the audit committee increases it will reduce tax avoidance behavior, 3) institutional ownership does not affect the behavior of tax avoidance with a negative coefficient which means that when institutional ownership increases it will reduce tax avoidance behavior. The results of the control variable test show profitability affects the behavior of tax avoidance, leverage does not affect the behavior of tax avoidance and the size of the company does not affect the behavior of tax avoidance.
PERANCANGAN SISTEM INFORMASI AKUNTANSI UNTUK SIKLUS PENDAPATAN PADA UD MEUBEL ZASKIA TAMAM FURNITURE Devvy Rusli; Lies Zulfiati; Flourien Nurul Ch; Sulistyowati Sulistyowati; Diana Supriati; Neneng Farhah
LOGISTA - Jurnal Ilmiah Pengabdian kepada Masyarakat Vol 6 No 1 (2022)
Publisher : Department of Agricultural Product Technology, Faculty of Agricultural Technology, Universitas Andalas Kampus Limau Manis - Padang, Sumatera Barat Indonesia-25163

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/logista.6.1.64-70.2022

Abstract

Tujuan kegiatan ini adalah perancangan sistem informasi akuntansi untuk siklus pendapatan pada UD Meubel Zaskia Tamam Furniture. Pendekatan kualitatif digunakan dalam kegiatan ini dengan metode wawancara dan observasi. Berdasarkan hasil wawancara dan observasi menunjukan bahwa sistem informasi akuntansi UD Meubel Zaskia Tamam Furniture masih lemah sehingga perlu perbaikan. Tidak adanya struktur organisasi yang jelas akan mengakibatkan ketidakjelasan fungsi dan tanggungjawab personil. Hal ini akan mengakibatkan lemahnya pengendalian internal perusahaan. Sistem informasi akuntansi yang baik akan memudahkan perusahaan untuk menyusun laporan keuangan dengan baik. Melalui kegiatan ini direkomendasikan struktur organisasi, rekomendasi sistem informasi akuntansi pada siklus pendapatan yang terdiri dari rekomendasi subsistem pemrosesan penjualan dan rekomendasi subsistem penerimaan kas, rekomendasi standar operasional prosedur dan dokumen-dokumen yang membantu menghasilkan informasi yang lebih akurat. Kata kunci: sistem informasi akuntansi, siklus pendapatan ABSTRACT The aim of this study is designing accounting system information at UD Meubel Zaskia Tamam Furniture. The qualitative method is used by interview and observation. Base on interview and observation, we concluded that accounting system information of UD Meubel Zaskia Tamam Furniture was weak and the improvement is needed. UD Meubel Zaskia Tamam Furniture did not have clearly organization structure that impact the weakness of internal control. Accounting system information will assist management to produce more better financial report. This study results recommendation namely organization structure, accounting system information for revenue cycle: recommendation of subsystem sales and recommendation of cash receipt system, recommendation of standard operating procedure and documents needed to generate accurate information. Keywords: accouting system information, revenue cycle
Analysis of Behavior and Factors Affecting Cost stickiness On Manufacturing Company Listed on the Indonesia Stock Exchange Period 2014-2018 Siti Nuridah; Lies Zulfiati; Rimi gusliana
Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 2 No 01 (2019): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 02 No. 01
Publisher : BPJP - STEI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (973.607 KB) | DOI: 10.36406/ijbam.v2i2.599

Abstract

Abstract—This study aims to determine the stickiness of cost behavior and the factors that affect the cost stickiness on manufacturing companies listed in Indonesia Stock Exchange. The behavior of sticky cost in this study visits of sales, general and administration costs are categorized into several industry groups to see the degree of sticky cost of each industry group per year, in addition to the factors that affect the cost stickiness among others, is a capital intensity ratio, employee intensity ratio , and management incentives as measured by free cash flow as well as the addition of the control variable is size. The method used is multiple linear regression analysis using the equation as measured by Anderson, Banker and Janakiraman. The sample is determined by purposive sampling method with the number of samples are 97 companies during the period 2014-2018. The results in this study are all manufacturing companies in Indonesia are sticky cost behavior. Sticky degrees largest and smallest cost occurs in animal feed and other sectors it is proved that the company's management in the sector are not consistent in supervising and controlling sales, general and administrative costs. Then about the factors that affect the cost stickiness are the results that: 1) Capital intensity ratio does not influence the degree of stickiness cost, 2) Employee intensity ratio affects the degree of cost stickiness, 3) Free cash flow does not affect the degree of cost stickiness
Pemanfaatan Aplikasi Akuntansi Berbasis Android atau IOS untuk Penyusunan Laporan Keuangan bagi UMKM Jakpreneur Jakarta Utara (PPKUKM Jakarta Utara) Devvy Rusli; Lies Zulfiati; Flourien Nurul Chusnah; Diana Supriati; Sulistyowati Sulistyowati
PROGRESIF: Jurnal Pengabdian Komunitas Pendidikan Vol 3 No 1 (2023)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta (BPJP - STEI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/progresif.v3i1.903

Abstract

Tujuan pelaksanaan kegiatan pengabdian kepada masyarakat adalah untuk meningkatkan pemahaman pelaku Usaha Menengah Kecil dan Mikro (UMKM) tentang aplikasi yang terbuka untuk umum tanpa berbayar di Google Playstore atau di App Store. Pelaku UMKM didorong menggunakan salah satu aplikasi akuntansi yang gratis dengan ponsel cerdas Android atau IOS mereka. Kami memilih untuk memperkenalkan aplikasi SI APIK karena SI APIK akan membantu pelaku UMKM menghasilkan laporan keuangan secara mudah. Berdasarkan survey awal, kami menyimpulkan bahwa pelaku UMKM tidak mengetahui aplikasi SI APIK. Kegiatan pengabdian kepada masyarakat dengan memberikan pengetahuan tentang bagaimana mengoperasikan aplikasi SI APIK dalam menghasilkan laporan keuangan. Mitra kegiatan pengabdian kepada masyarakat adalah UMKM JakPrenuer Jakarta Utara (PPKUK). Peserta kegiatan ini sudah mengenal fitur-fitur SI APIK dan mengetahui prosedur pencatatan transaksi dengan aplikasi SI APIK.
Pengaruh biaya lingkungan, green innovation dan keputusan investasi terhadap nilai perusahaan dengan profitabilitas sebagai pemoderasi Prakoso, Sawung; Zulfiati, Lies
Jurnal STEI Ekonomi Vol 33 No 1 (2024)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v33i1.1452

Abstract

This research aims to examine the impact of environmental impacts, green innovation and investment decisions on company value with moderation through profitability. This research for shows that environmental costs have no effect on company value in mining sector companies in Indonesia in 2019-2022, green innovation has an effect on company value in mining sector companies in Indonesia in 2019-2022, investment decisions have no effect on company value in mining sector companies in Indonesia in 2019-2022. Furthermore, profitability moderates environmental costs and influences company value in mining sector companies in Indonesia in 2019-2022. Profitability moderates the effect of green innovation on company value in mining sector companies in Indonesia in 2019-2022. profitability moderates investment decisions and has no effect on company value in mining sector companies in Indonesia in 2019-2022 with company value can be explained by environmental costs, green innovation, investment decisions and profitability. Article Information: Received 2/13/2024 / Revised 4/26/2024 / Accepted 5/16/2024 / Online First 5/17/2024
Implementation of information technology utilization in improving the service quality of Kring Pajak Jawahir, Irvan; Tristiyanti, Rahayu; Wijayanti, Tri; Dahlifah, Dahlifah; Zulfiati, Lies
Educoretax Vol 5 No 3 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i3.1404

Abstract

This study aims to analyze the implementation of the use of information technology in improving the quality of tax kring services.in improving the quality of Tax kring services. The method used is descriptive qualitative. Data collection is done by means of triangulation, namely using various data collection techniques such as interviews, observation, and documentation. Interviews were conducted to obtain understanding directly from informants related to the use of information technology, while observation aims to see the process of Kring Pajak service directly. process directly. Interviews were conducted with two main groups, namely Kring Pajak employees and taxpayers who have used the service. Kring Pajak employees and taxpayers who have used this service, with a focus on user experience, information technology system performance, and feedback. user experience, information technology system performance, and suggestions for improvement. for improvement. The duration of the research period was from October 2024 to Janaury 2025. Research results The results show that the implementation of information technology has significantly improved the quality of service to taxpayers, both in terms of ease of access and employee operational efficiency. For Kring Pajak employees, information technology information technology facilitates administrative tasks through automation systems, such as recording tax complaints. recording tax complaints. This research also found several challenges, including limited technological literacy among certain taxpayers, particularly from the older among certain taxpayers, especially from the older age group, as well as technical constraints in the form of slow slowness of the system when many users access it simultaneously. Directorate of Directorate General of Taxes (DGT) needs to improve the information technology infrastructure that supports the Kring Pajak service. supporting the Kring Pajak service.
Co-Authors Aden Apandi Dahlifah, Dahlifah Devvy Rusli Devvy Rusli Dewi Astuti Diana Supriati Flourien Nurul Ch Flourien Nurul Chusnah Iman Sofian Suriawinata Irvan Noormansyah Jawahir, Irvan Meida Listiyana Neneng Farhah Nugroho, Danang Widhi Nursanita Nursanita Prakoso, Sawung Rimi gusliana Sharifuddin Husen Siti Nuridah Sulistyowati Tri Wijayanti Tristiyanti, Rahayu Uun Sunarsih