Article Per Year (5 Year)
p-Index From 2020 - 2025
8.415
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Indonesia JURNAL ECONOMIA Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ilmiah Akuntansi dan Humanika Krisna: Kumpulan Riset Akuntansi Jurnal Bisnis dan Manajemen Jurnal Keuangan dan Perbankan Abdimas Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Wacana, Jurnal Sosial dan Humaniora Journal of Innovation and Applied Technology International Journal of Local Economic Governance The International Journal of Accounting and Business Society Jurnal Akuntansi dan Perpajakan JABE (Journal of Accounting and Business Education) Riset Akuntansi dan Keuangan Indonesia Jurnal Manajemen dan Kewirausahaan (JMDK) AFRE Accounting Financial Review Owner : Riset dan Jurnal Akuntansi QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT Journal of Public Administration Studies JIA (Jurnal Ilmiah Akuntansi) Amwaluna Jurnal Ekonomi dan Keuangan Syariah Value: Jurnal Manajemen dan Akuntansi JPSI (Journal of Public Sector Innovations) JPM (Jurnal Pendidikan Modern) Jurnal Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara Akuntansi Bisnis & Manajemen (ABM) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Accounting and Finance Studies Jurnal Multidisiplin Madani (MUDIMA) East Asian Journal of Multidisciplinary Research (EAJMR) Populer: Jurnal Penelitian Mahasiswa Journal of Universal Community Empowerment Provision Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Indonesian Journal of Contemporary Multidisciplinary Research Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen International Journal of Applied Economics, Accounting and Management (IJAEAM) Jurnal Kewirausahaan dan Inovasi Riset Akuntansi dan Keuangan Indonesia Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) E-Amal: Jurnal Pengabdian Kepada Masyarakat Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Atestasi : Jurnal Ilmiah Akuntansi
Lilik Purwanti
Brawijaya University
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

Published : 89 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 89 Documents
Search

 1   2   3   4   5 
THE INFLUENCE OF PROFITABILITY, DEBT POLICY AND MANAJERIAL OWNERSHIP TO FIRM GROWTH OPPORTUNITY Pratama, Rendy Gigih; Purwanti, Lilik
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.487 KB)

Abstract

This study aims to examine the key factors affecting growth opportunity on manufacture companies which listed on Indonesia Stock Exchange. This study examined factors such as profitability, debt policy and manajerial ownership as their dependent variable and firm growth opportunity as dependent variable. Sample from this study consist of manufacture companies listed on the Indonesia Stock Exchange. The data used in this study is secondary data with sample selection using purposive sampling method. Analysis tools used in this study is multiple regression analysis with a significance level of 5%. The results of this study  show profitability and dept policy have positive significant effect on firm growth oportunity. Manajerial ownership has negative significant effect on firm growth opportunity. Key words : profitability, debt policy, manajerial ownership, growth opportunity.
Pengaruh Metode Pembelajaran Kooperatif Tipe Jigsaw terhadap Prestasi Belajar Mahasiswa: Sebuah Eksperimen Semu Ismail, Zulfikar; Purwanti, Lilik
Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (309.412 KB)

Abstract

Abstract: The Effect of Cooperative Learning Method in Jigsaw Type on the Students’ Learning Performance: A Semi Quasi Experiment. This study is aimed to prove whether there are differences in students’ learning achievements in studying Financial Accounting I about IFRS between Jigsaw cooperative learning method and conventional learning method. The subject of this study is students of Accounting Department of Brawijaya University of Malang who were taking financial accounting I in the short course of 2009–2010. The data analysis is carried out by difference test to prove students’ learning achievement taught using Jigsaw cooperative learning method and conventional method. The study proves that in understanding financial accounting about IFRS, the learning process using Jigsaw cooperative learning method is better than the conventional method.Abstrak: Pengaruh Metode Pembelajaran Kooperatif Tipe Jigsaw terhadap Prestasi Belajar Mahasiswa: Sebuah Eksperimen Semu. Penelitian ini bertujuan untuk membuktikan perbedaan antara prestasi belajar mahasiswa dalam mempelajari Akuntansi Keuangan I tentang IFRS, antara tipe jigsaw dan metode konvensional. Penelitian ini menggunakan mahasiswa Departemen Akuntansi Univerrsitas Brawijaya Malang yang mengambil mata kuliah pendek tahun 2009-2010. Analisis data dilakukan dengan uji beda untuk membuktikan prestasi mahasiswa yang diajarkan dengan metode jigsaw dan metode konvensional. Studi membuktikan bahwa metode pembelajaran tipe jigsaw lebih baik daripada metode konvensional.
DINAMIKA PENERAPAN PP-71 TAHUN 2010 TENTANG STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL KASUS DI KABUPATEN GRESIK Afiqoh, Nyimas Wardatul; Djamhuri, Ali; Purwanti, Lilik
Jurnal Bisnis dan Manajemen Vol 5, No 1 (2018): Jurnal Bisnis dan Manajemen Volume 5 Nomor 1
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jbm.v5i1.2320

Abstract

This study aimed to comprehend the dynamics of the implementation of accrual based Government Accounting Standard in Gresik Regency by using new institutionalism perspective theory. The theory was used to analyze and comprehend the implementation of accrual based Government Accounting Standard in Management of Regional Revenue, Finance and Assets Offices by applying interpretive paradigm to comprehend the real condition happened subjectively. To describe the dynamics happened since the Government Regulation Number 71 Year 2010 was established till its implementation, processual analysis was utilized. By this mean, the researcher could formulate three important periods involved (tolerance period, trial period, and transition period). The analysis then resulted in: first of all, at the first stage the Government Regulation Number 71 Year 2010. Second, the commitment regarding the implementation of accrual based Government Accounting Standard in Gresik Regency government. Third, at the transition period in Gresik Regency government, the accrual based government accounting standard still not optimally worked.
APAKAH STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL MEMBAWA BERKAH? Purwanti, Lilik
Jurnal Akuntansi Multiparadigma Vol 9, No 1 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (496.115 KB) | DOI: 10.18202/jamal.2018.04.9011

Abstract

Abstrak: Apakah Standar Akuntansi Pemerintahan Berbasis Akrual Membawa Berkah? Studi ini berusaha untuk memaknai implementasi Standar Akuntansi Pemerintahan (SAP) basis akrual dan menggali kendala yang dihadapi. Metode yang digunakan adalah deskriptif kualitatif pada aparatur pemerintah Kabupaten Blitar. Studi ini menemukan bahwa SAP dimaknai sebagai sebuah keterpaksaan. Meskipun demikian peneliti juga menemukan bahwa implementasi SAP juga merupakan suatu berkah bagi para informan. Pada sisi lainnya, beberapa akun masih belum sesuai dengan kebijakan akuntansi. Hal ini disebabkan oleh masalah penyusunan neraca awal, perlakuan akun, dan sumber daya manusia yang kurang memadai.                                                                                                                                                                                                                                    Abstract: Is Accrual-Based in Public Sector Accounting Standards a Blessing? This study seeks to interpret the implementation of Public Sector Accounting Standards (PSAS) based on accrual and explore the constraints faced. The method used is descriptive qualitative at government apparatus of Regency of Blitar. This study finds that PSAS is interpreted as a compulsion. Nevertheless, the researchers also found that the implementation of PSAS is also a blessing for the informants. On the other hand, some accounts still don’t comply with the accounting policies. This is due to the problem of preparing the initial balance sheet, account treatment, and inadequate human resources.
A Phenomenological Study on Issuess Of Planning and Budgeting Consistency in The Perspectives of Local Government Budget Team Ocktavianto, Eko Prasetyo; Triyuwono, Iwan; Purwanti, Lilik
Journal of Accounting and Business Education 2017: JABE: VOL. 2, ISSUE 1, SEPTEMBER 2017
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (439.775 KB) | DOI: 10.26675/jabe.v1i1.9746

Abstract

This study aims to gain an understanding of the importance of maintaining the consistency of planning and budgeting from the viewpoint of the Local Government Budget Team (TAPD). Using a phenomenological approach allows the disclosure of meaning systematically related to the phenomenon being studied. The study was developed using primary and secondary data sources. The primary data were derived from unstructured interviews and the secondary data used by researcher were in the form planning and budgetting documents, namely, RPJMD, RKPD, KUA PPAS and APBD. Some findings indicate that there are still many problems in the process of budget planning and budgeting at the research site. The problems manifest in the form of constraints in achieving consistency in planning and budgeting caused by both internal and external factors. Eventually, the results of the study conclude that efforts to maintain the consistency of planning and budgeting interpreted by TAPD of Probolinggo as guidance in realizing the accountability of the financial performance of local government through loyalty, effective evaluation and supervision and strong commitmen from the employees. Keywords: budget, consistency, planning and budgeting, TAPD
Analysis of Government Internal Control System on Budget Implementation in Accordance with Government Regulation No 60 of 2008 Hafit, Muhamad; Irianto, Gugus; Purwanti, Lilik
Journal of Accounting and Business Education 2018: JABE: VOL. 2, ISSUE 2, MARCH 2018
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (404.265 KB) | DOI: 10.26675/jabe.v2i2.11227

Abstract

This study aims to analyze the implementation of Government Internal Control System (SPIP) in the implementation of the budget at the Office of National Unity and Politics (Kesbangpol) Batu City with reference to PP No. 60 of 2008. This research is a qualitative research using descriptive approach and case study strategy.The results showed that the implementation of SPIP in the implementation of the budget in Kesbangpol Office still has not run maximally in accordance with PP Number 60 of 2008, this is indicated by the unfulfilled SPIP element as a whole. Among others: 1) No complete job description; 2) no mapping and documentation of risks impeding the implementation of SPIP; 3) there is no review on the performance of Kesbangpol Office; 4) information technology applications that are still not functioning maximally, and 5) Follow up monitoring by APIP that has not been paid attention maximally.
West Nusa Tenggara (NTB) Provincial Governments Efforts in Obtaining and Maintaining Unqualified Opinion by the Audit Board of Indonesia Yazied, Naufal; Djamhuri, Ali; Purwanti, Lilik
Journal of Accounting and Business Education 2018: JABE: VOL. 2, ISSUE 2, MARCH 2018
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (380.518 KB) | DOI: 10.26675/jabe.v2i2.11228

Abstract

This research aimed to describe the efforts of NTB provincial government in obtaining and maintaining unqualified opinion by The Audit Board of Indonesia. This research used a qualitative approach. The results of this study indicated that in obtaining an unqualified opinion, the NTB provincial government did four stages of preparation; there were strengthening the leaders’ commitment, developing policies in obtaining an unqualified opinion, following-up BPK-RI’s findings, and organizing asset management. Meanwhile, to maintain the unqualified opinion, NTB provincial government did six stages, there were increasing the leaders’ commitment, following up the findings of BPK-RI, establishing accounting policies and procedures, conducting internal control system, increasing the resources of local government officials, and developing the information system of financial and regional assets.
Mengungkap Cara Melakukan Praktik Fraud di Pemerintah Kota Malang Ramadhani, Annas Rahmat; Triyuwono, Iwan; Purwanti, Lilik
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 1 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i1.7311

Abstract

This study aims to reveal fraud practices in the government environment, especially in Malang City Government. The study uses an interpretive approach with ethnomethodology method developed by Garfinkel to find ways or methods that are believed in a social environment based on social interactions in daily life. The data in this study were obtained from observations in the field by actively participating in each activity, in-depth interviews related to ways to commit fraud in Malang City Government with people who are related and has direct contact with fraud, and using documentation based on irregularities documents. Data analysis was performed using indexicality and reflectivity analysis. The results of the study show that there are four ways to conduct fraudulent practices in Malang City Government, such as; giving gifts, Bancakan, misuse of the budget starting from the preparation to accountability, and embezzling government assets into private property. The results of this study confirm that fraud practices Malang City Governement depend on its socio-geographical conditions where the culture habits of the “Bahasa Walikan” and the “Oyi Tok Wes” phrase support fraud.
ANALYSIS OF GOOD CORPORATE GOVERNANCE, FINANCIAL PERFORMANCE AND SUSTAINABILITY REPORT Latifah, Sri Wahjuni; Rosyid, Muhammad Fahminuddin; Purwanti, Lilik; Oktavendi, Tri Wahyu
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 2: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.036 KB) | DOI: 10.22219/jrak.v9i2.8902

Abstract

This study aims to analysiss and examine the effect of the financial performance and good corporate governance on sustainability report. Financial performance is measured using ROA. Good corporate governance mechanisms used are managerial ownership, independent commissioner board, board of directors and independent audit committee. The population is state-owned companies listed in the Indonesia Stock Exchange during 2011-2014. A purposive sampling method is used as a sampling method and 13 companies are selected as samples. A multiple linear regression analysis using SEM-PLS program is employed as a data analysis tool. The results show that the ROA, the board of directors, and audit committees affect sustainability reports; while managerial ownership and independent board do not affect sustainability reports.
DETERMINAN EFEKTIVITAS PENERAPAN SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SAKIP) Febiani, Ismi; Irianto, Gugus; Purwanti, Lilik
Jurnal Reviu Akuntansi dan Keuangan Vol 6, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.036 KB) | DOI: 10.22219/jrak.v6i1.5079

Abstract

The purpose of this study is done to determine the level of work units, central governmentsupport, guidance SAKIP evaluation of implementation, and quality and quantity of humanresources of the effectiveness of the implementation of SAKIP. This research is quantitativeresearch, collected by survey through questionnaires. The sample consisted of employees amountedby 110 respondents. This study sampling technique using non-probability sampling with saturated samples (sampling census). The results showed that the working unit commitment andthe quality and quantity of human resources affect the effectiveness of SAKIP, while the centralgovernment support and evaluation guidelines on the implementation SAKIP have no influenceon the effectiveness of SAKIP.Ke ywords: Effectiveness SAKIP Implementation, Government Agencies Performance Accountability System, Employees
Co-Authors . Setiyarini Abd. Rasyid Syamsuri Aditya Maulana, Aditya Agus Arifin Ahmad Rizal Jayadi ahmad yani Aji Dedi Mulawarman Ali Djamhuri Alifiyah, Putri Dwi Allegheno Ditoananto Andika Dwi Krisna Andriani Andrias Nur Rochim Arif Kurniawan Wahono Aryo Prakoso Ayu Astari Ayu Astari, Ayu Ayu Fury Puspita Cindy Getah Trisna June Devy Pusposari Dian Surya Ayu Driana Leniwati Eko Ganis Sukoharsono Endang Mardiati Eny Zuhrotin Nasyi’ah Erwin Saraswati Faizal Angga Nugraha Fala, Dwi Yana Amalia Sari Febiani, Ismi Gugus Irianto Gustin Tanggulungan Hadiwibowo, Imam Hafit, Muhamad Hazar, Dewi Hotman Jefferson Simatupang Hutagalung, Marlina Irene I Gusti Ayu Agung Omika Dewi Ika Shohihah Imam Subekti Indiraswari, Susmita Dian Indrayani Indrayani Ismi Farida Siregar Ismi Febiani Iwan Triyuwono Kharisma Nugraha Putra Kharisma Nugraha Putra Khuluq, Husnul Made Sudarma Marchelyn Pongsapan Mas Nur Mukmin Mazda Eko Sri Tjahjono Melinda Ibrahim Mohamad Djasuli, Mohamad Mohamad Khoiru Rusydi Muhammad Fahminuddin Rosyid Muhammad Ichsan Muhammad Ridho Hidayat Munna, Zulfa Nailli NadaFajar Nurmani'ah Widiarti Ni Made Dhian Rani Yulianti Nitsae, Oli Gretia Novita Zahrotul Khoiroh Nurkholis Hamidi Nurkholis Nurkholis Nurkholis Nurkholis Nyimas Wardatul Afiqoh Ocktavianto, Eko Prasetyo Oli Gretia Nitsae Pande Gede Cahyana Prasetio, Januar Eko Pratama, Bhakti Prasetya Putra, Kharisma Nugraha R Boby Tri Arganata Ramadhan, Taufiq Ramadhani, Annas Rahmat Ramadhani, Febrina Nur Rendy Gigih Pratama Riana, Aista Wahyu Rino Tam Cahyadi, Rino Tam Roekhudin Roekhudin Roekhudin, Roekhudin Rosalina Pebrica Mayasari Rosidi Rosidi Rosidi Rosidi Rosidi Rosidi, R Rosyid, Muhammad Fahminuddin Rr. Sri Pancawati Martiningsih Rr. Sri Pancawati Martiningsih salmah, st Saraswati, Ni Made Ananda Setiawan, Zeffri Siregar, Mercy Irene Christine Soelchan Arief Effendi Soelchan Arief Effendi Soelchan Arief Effendi Sri Susanti Sri Wahjuni Latifah Sri Wahyuni Subroto, Farradiba Nava Kinan Suswanda, Yoana Kresentia Tri Wahyu Oktavendi Umaimah Unti Ludigdo Wuryan Andayani Yazied, Naufal Yeney Widya Prihatiningtias Zaki Baridwan Zeffri Setiawan Zeffri Setiawan Zhongqiu Zhao Zulfikar Ismail Zulfikar Ismail