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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Indonesia JURNAL ECONOMIA Jurnal Ilmiah Akuntansi dan Humanika Krisna: Kumpulan Riset Akuntansi EL-MUHASABA 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) Jurnal Kajian Akuntansi 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 Madani : Indonesian Journal of Civil Society 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) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Accounting and Finance Studies Jurnal Multidisiplin Madani (MUDIMA) East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Populer: Jurnal Penelitian Mahasiswa Journal of Universal Community Empowerment Provision Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Indonesian Journal of Contemporary Multidisciplinary Research Eduvest - Journal of Universal Studies Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Indonesian Journal of Entrepreneurship & Startups International Journal of Applied Economics, Accounting and Management (IJAEAM) Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan 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 International Journal of Business and Quality Research International Journal of Economics, Business and Innovation Research Amwaluna: Jurnal Ekonomi dan Keuangan Syariah CITACONOMIA : Economic and Business Studies Atestasi : Jurnal Ilmiah Akuntansi Summa : Journal of Accounting and Tax Ekonosfera: Jurnal Ekonomi, Akuntansi, Manajemen, Bisnis dan Teknik Global
Lilik Purwanti
Brawijaya University
Religion Aerospace Engineering 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 Neuroscience Social Sciences Other

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CSR AND BRANDING BASED ON ISLAMIC PERSPECTIVE: HABERMAS' CRITICAL THEORY Sri Wahyuni; Lilik Purwanti
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 3 (2023): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i3.871

Abstract

The purpose of this research is to explore the concept of CSR branding from the perspective of Islam and through the communication theory of Habermas. CSR is understood as a form of corporate responsibility that involves social concern for the environment in order to strengthen its positive image in society. However, some companies distort the concept of CSR towards branding, which is considered by the majority of society as a manipulative act. In Habermas' communication theory, CSR is one form of communicating the social and environmental effects of a company's economic actions on certain groups in society as a whole. And from an Islamic perspective, CSR branding can be communicated effectively and is permissible as long as it does not violate Sharia principles such as honesty, transparency, and avoiding things that contradict Islamic values
Non-Cash Transaction Policy: The Steps for Cashless Management in Central Java Province Setiawan, Zeffri; Rosidi; Purwanti, Lilik
The International Journal of Accounting and Business Society Vol. 30 No. 1 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.1.541

Abstract

Purpose - This study aims to understand the implementation steps of the non-cash transaction policy in the Central Java Provincial Government, with Edward III's (1980) "Policy Implementation Theory" as a tool for analyzing the supporting and inhibiting factors of implementation. Design/methodology/approach—This research uses a qualitative approach. Data was collected through in-depth interviews and document collection regarding the application of non-cash transactions. The informants in this study involved 2 participants from the Regional Financial and Asset Management Agency of Central Java Province. These participants are policymakers and technical implementers who apply non-cash transactions to the research object. Findings - Result Research shows that implementing the non-cash transaction policy has been going well from the perspective of the executor's understanding of non-cash management. The Central Java Provincial Government takes steps in policy implementation: preparation, implementation, and control. Supporting factors in implementation come from communication and financial resources. Meanwhile, human resources, physical resources, disposition and bureaucracy need to be evaluated because they can potentially hinder implementation in the Central Java Provincial Government. Practical implications—The implementation of the non-cash transaction policy found supporting factors and obstacles. This is useful in improving the quality of local government financial management so that implementation is not limited to fulfilling obligations but also has uses. Originality/value - Implementing non-cash transactions is necessary for Regional Governments because it brings many benefits in the context of realizing good governance. This study seeks to analyze the application of non-cash transactions and identify the causes of the low application of non-cash transactions. This study reveals the facts related to implementing the non-cash transaction policy so that it can provide input to the government in implementing regional financial management. Keywords- Cashless, Public Policy; Financial Administration; Edwards III Theory Paper type- Case study
Accountability Of Tomangrara Banua Ceremony Pongsapan, Marchelyn; Purwanti, Lilik
The International Journal of Accounting and Business Society Vol. 30 No. 2 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.2.542

Abstract

Purpose—This study aims to analyze and understand the Toraja Tribe's role in conveying accountability at the Mangrara Banua Ceremony. Design/methodology/approach - This study uses a qualitative approach. Data collection was carried out through in-depth semi-structured interviews and the collection of documents related to the implementation of non-cash transactions. The informants in this study involved five participants consisting of Traditional Elders or To Minaa, the Chief Executive of the Mangrara Banua Ceremony, the Treasurer of the Mangrara Banua Ceremony, Religious Figures, and the General Public as well as cultural observers. Findings -Research results show that accountability is described through the philosophy of Tallu Lolona A'pa' Tauninna at the Mangrara Banua Ceremony. This philosophy contains the same meaning as the Tri Hita Karana concept in Balinese society, where three elements cause happiness to be achieved through harmony. In the application of these three elements of happiness at the mangrara banua ceremony, five models of accountability are created, including: 1) Spiritual Accountability, containing the value of piety and faith in the Deata and To Membali Puang as evidence of respect for the pa'rapuan family in the form of a pesung; 2) Economic Accountability, contains a sense of belonging to the house that is being ordained as proof of love and kinship in the form of cash donations, pork and other materials needed to support the success of the mangrara banua ceremony; 3) Social Accountability by respecting the rights of others not only from the same Tongkonan descent but from the outside community, which is manifested in the form of meat distribution; 4) Ecological Accountability, contains the value of gratitude for nature which has provided itself as ingredients for the mangrara banua ceremony which is packaged in the form of pesung and replanting of used plants; and 5) Accountability for Community Mobilization, contains the value of compliance with Government regulations regarding the Covid-19 Pandemic in the form of implementing health protocols to reduce Covid-19 transmission. Practical implications – The implementation of accountability for the Mangrara Banua ceremony found supporting factors that hindered the implementation of accountability policies. This is useful in improving the quality of the mangrara banua ceremony, so that the implementation that is carried out is not limited to fulfilling aluk activities, but also has the use of bringing together all family members that have been far apart for a long time. Originality/value - Implementation of accountability at the mangrara banua ceremony is a necessity for pa'rapuan because it brings many benefits in order to create a stronger kinship between family members. This study seeks to analyze the application of the Toraja culture contained in every activity of the mangrara banua ceremony. This study reveals the facts that occurred related to the implementation of the accountability process, which is packaged in Aluk Todolo's belief so that it shows that in the world of accounting, accountability is not just a matter of financial statements but the existence of other objects in completing it. Keywords - Tallu Lolona A'pa' Tuainna, Spiritual Accountability, Social Accountability, Economic Accountability, Ecological Accountability, and Community Mobilization Accountability. Paper type - ethnography
Multidimensional Governance For Islamic Philanthropic Institutions: Extended Maqashid Sharia Perspective Mayasari, Rosalina Pebrica; Triyuwono, Iwan; Purwanti, Lilik; Andayani, Wuryan
The International Journal of Accounting and Business Society Vol. 31 No. 1 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2023.31.1.703

Abstract

Purpose — This study aims to build the concept of sharia governance of Islamic philanthropic institutions based on extended maqashid sharia. Design/methodology/approach — This research is qualitative research with a religionist paradigm rooted in Islamic values (Qur'an and Sunnah) and following sharia (maqashid sharia) objectives. The methodology built is an Islamic integrative methodology that integrates mashallah elements from the extended maqashid sharia. Findings — Multidimensional governance is intended to achieve Allah's pleasure in this world and the hereafter. Mashlahah (benefits) can be realized by maintaining the five dimensions of the extended maqashid sharia: spiritual, physical and non-physical, intellectual, social, and financial. Practical implications — This governance concept can be used to build new awareness for practitioners of Islamic philanthropic institutions or other Sharia nonprofit institutions in carrying out the idea of governance derived entirely from the Qur'an and hadith. The results of this study can also be used as a guide in improving the quality of governance of Islamic philanthropic institutions, leading to the increased trust of the people in Islamic philanthropic institutions. Originality/value—The concept of multidimensional governance is built from an intact reality. Multidimensional governance includes material, religious, Aaliyah, Kamiya, and messiah elements, as well as submission and obedience to Allah as the source of reality, knowledge, and truth so that the scope of governance is intact, covering material and non-material matters in addition to the aims and objectives of the world and hereafter. Paper type — case study
Pelatihan Pembuatan Laporan Keuangan Pada UMKM Kampung Madu Kabupaten Kediri Purwanti, Lilik; Triyuwono, Iwan; Zuhrotin Nasyi’ah, Eny; Prakoso, Aryo
Madani : Indonesian Journal of Civil Society Vol. 6 No. 1 (2024): Madani : Februari 2024
Publisher : Politeknik Negeri Cilacap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35970/madani.v6i1.2118

Abstract

This community service activity by the Faculty of Economics and Business team of Universitas Brawijaya aims to share the knowledge and skills of MSME actors in conducting bookkeeping and preparing financial statement activities. This activity is very much needed because MSME activists still lack knowledge and skills in bookkeeping, preparing financial reports so that it is difficult to know the position of their business profit or loss. In addition, by having financial reports, MSMEs that experience obstacles in accessing financing or obtaining tax incentives can be resolved. The method of implementing this community service consists of socialization activities, training activities and evaluation for participating MSMEs. The activities were carried out for MSME players in Kampung Madu, Badas Village, Kediri Regency. The training covered topics such as financial literacy and financial application. Upon completion of the training, MSME participants gained a deeper understanding of the importance of financial literacy, financial reporting and the use of technology in financial reporting. This training makes increased awareness can provide significant benefits for MSME actors, especially by strengthening financial strategy efforts and improving the welfare of MSME stakeholders.
The Role of Corporate Governance as a Moderating Variable on Earnings Management and Carbon Emission Disclosure Astari, Ayu; Saraswati, Erwin; Purwanti, Lilik
Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 1 (2020): March 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v7i1.15402

Abstract

The purpose of this study is to examine the influence of earnings management on carbon emission disclosure with corporate governance as a moderating variable. The population was companies in the sector of industry and chemical, agriculture, energy, transportation listed on the Indonesia stock exchange (IDX). Based on the purposive sampling method, 12 companies were selected as the samples (60 firm-year observations). The data analysis technique used is the moderate regression analysis (MRA). The results showed that the earnings management has a significant positive effect on carbon emission disclosure. The board of commissioner size moderates the influence of the earnings management on the carbon emission disclosure. The board of directors has a role in affecting the carbon emission disclosure, while the independent commissioners, the institutional ownership, and the audit committee meetings do not have a significant effect on weakening the effect of profit management on carbon emission disclosure
Accounting Research Within the Framework of Feminist Theory Mazda Eko Sri Tjahjono; Lilik Purwanti
Jurnal Multidisiplin Madani Vol. 3 No. 8 (2023): August, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v3i8.5064

Abstract

Feminist theory is one of the theories that discusses how women advocate for themselves in social life. This article aims to discuss the development of feminist accounting research in Indonesia. Literature studies were chosen in this article to enrich the forms and variations of feminist accounting research. Feminist issues cannot be analyzed with a quantified gender dichotomy. The role of women in the accounting profession is quite diverse. The methods and approaches used in feminist research are commonly used in other studies. This article is expected to serve as a catalyst for the development of future feminist accounting research
Accounting Treatment for Corporate Zakat in Indonesia Andriani; Purwanti, Lilik
International Journal of Applied Economics, Accounting and Management (IJAEAM) Vol. 2 No. 3 (2024): May 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijaeam.v2i3.1734

Abstract

The implementation of zakat to companies is still a debate in Indonesia. Accounting standard for zakat fund is limited to the presentation of zakat funds reports only. This research raises the issue of comprehensive accounting standards for corporate zakat in Indonesia. The research was carried out through a qualitative approach with study documentation and literature review as the main method. Accounting treatment for corporate zakat in several countries will be discussed, i.e Malaysia and Bahrain. This research shows that corporate zakat can be recognized when it is approved by the General Meeting of Shareholders (GMS). Using profit as basis calculation of zakat is not considered. It is suggested that companies using assets as basis calculation for corporate zakat. Furthermore, Indonesian Islamic Banks (IBs) treat zakat as component of costs which deduct the company profit
Green Cosmetics to Environmental Sustainability Purwanti, Lilik; Nasyi’ah, Eny Zuhrotin; Ibrahim, Melinda; Prakoso, Aryo
Jurnal Kajian Akuntansi Vol 8 No 1 (2024): JUNI 2024
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v8i1.9365

Abstract

CSR is a business commitment to behavior ethically, operate legally and contribute to economic development while improving the quality of life of employees and their families, as well as local communities and society in general. One form of implementation of CSR activities has been carried out by The Body Shop in Indonesia with the Bring Back Our Bottle (BBOB) CSR Program. This research aims to analyze the corporate social responsibility program bring back our bottle the body shop. This research uses the literature study method. The main source of literature used in the analysis comes from the google scholar data base. The review of 17 relevant articles shows that The Body Shop has successfully integrated CSR programs into its core business strategy, with BBOB as one of the flagship programs. The program not only contributes to the reduction of plastic waste, but also raises consumer awareness about sustainable consumption. This program is in line with the concept of creating shared value. The Body Shop successfully creates shared value for both the company and society. Despite facing challenges such as the logistics of collecting and processing used packaging, the program has had a positive impact on The Body Shop's brand image as a socially and environmentally responsible company. The analysis shows that the success of the program is supported by several factors, including the company's long-term commitment to sustainability values, active engagement of consumers, and cooperation with local partners in the recycling process. This study provides valuable insights into the practical implementation of CSR in the cosmetics retail industry and can serve as a reference for other companies looking to develop similar CSR programs.
Koin NU: A Local Tradition Based Philanthropy Model Linawati, Linawati; Purwanti, Lilik
International Journal of Business and Quality Research Vol. 3 No. 04 (2025): October - December, International Journal of Business and Quality Research (IJ
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v3i04.2519

Abstract

The purpose of this research is to dissect the mechanism of the Nahdlatul Ulama Charity Box (Koin NU) in the field and the community's response in interpreting the existence of Koin NU and its social impact on society. This is a qualitative study using an interpretative method. The research was conducted in the Ranting NU (NU Branch) of Semen Village, Semen District, Kediri Regency. Data collection used interviews, observation, and document study. The results show that the Koin NU mechanism is a form of local tradition-based philanthropy implemented by the community in terms of mutual cooperation (gotong royong) and a form of compassion (welas asih) towards others. This Koin NU becomes a movement of perpetual charity (amal jariyah) and a spirit of mutual assistance (ta’awun) within the scope of Ahlussunnah wal Jama'ah. The community strongly supports this activity by actively participating in giving charity through Koin NU, which is also interpreted as a form of worship and mutual cooperation to help others, a local tradition that has existed in the community since ancient times.
Co-Authors . Setiyarini Abd. Rasyid Syamsuri Aditya Maulana, Aditya Agus Arifin Ahmad Rizal Jayadi ahmad yani Aji Dedi Mulawarman Alfia, Ratika Hanna Ali Djamhuri Alifiyah, Putri Dwi Allegheno Ditoananto Alya Putri Andika Dwi Krisna Andriani Andrias Nur Rochim Arganata, R Boby Tri Arif Kurniawan Wahono Aryo Prakoso Aulia, Masniatul Ayu Astari Ayu Astari, Ayu Ayu Fury Puspita Cindy Getah Trisna June Devy Pusposari Dian Surya Ayu Diwayana Putri Nasution Driana Leniwati Eko Ganis Sukoharsono Eliyana, Siti Endang Mardiati Eny Zuhrotin Nasyi’ah Erwin Saraswati Fadli, Muhammad Mutohar Faizal Angga Nugraha Fala, Dwi Yana Amalia Sari Febiani, Ismi Gracya, Rosalyn 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 Ismi Farida Siregar Ismi Febiani Iwan Triyuwono Kartika Sari , Arista Fauzi Kharisma Nugraha Putra Kharisma Nugraha Putra Larasati, Ruth Ratih Linawati Linawati Made Sudarma Mas Nur Mukmin Mazda Eko Sri Tjahjono Melinda Ibrahim Mohamad Djasuli, Mohamad Mohamad Khoiru Rusydi Muhammad Muhammad Fahminuddin Rosyid Muhammad Ichsan Muhammad Ridho Hidayat Munna, Zulfa Nailli NadaFajar Nurmani'ah Widiarti Nasyi’ah, Eny Zuhrotin Ni Made Dhian Rani Yulianti Nitsae, Oli Gretia Novita Zahrotul Khoiroh Nuraini Ismail Nurkholis Hamidi Nurkholis Nurkholis Nurkholis Nurkholis Nyimas Wardatul Afiqoh Ocktavianto, Eko Prasetyo Oli Gretia Nitsae Pande Gede Cahyana Pangestu, Alya Diajeng Pongsapan, Marchelyn Poniman Prasetio, Januar Eko Pratama, Bhakti Prasetya Pujangga Abdillah, Pujangga Putra, Kharisma Nugraha Putri, Mita Oktavia R Boby Tri Arganata R, Mohammad Khoiru Rakhmawati, Henny Ramadhan, Taufiq Ramadhani, Annas Rahmat Ramadhani, Febrina Nur Rendy Gigih Pratama Riana, Aista Wahyu Rino Tam Cahyadi, Rino Tam Rizki Ramadhan Roekhudin Roekhudin Roekhudin, Roekhudin Rosalina Pebrica Mayasari Rosdita Indah Yuniawati Rosidi Rosidi Rosidi Rosidi Rosidi Rosidi, R Rosyid, Muhammad Fahminuddin Rr. Sri Pancawati Martiningsih Ruthmia, Rezekiro Indah salmah, st Salsabila Rudini, Khansa San Rudiyanto Saraswati, Ni Made Ananda Septia Putri, Elieva 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 Sutrisno T Tri Wahyu Oktavendi Umaimah Unti Ludigdo Wahono, Arif Kurniawan Wilamsari, Feni Wuryan Andayani Yazied, Naufal Yeney Widya Prihatiningtias Zeffri Setiawan Zhongqiu Zhao Zuhrotin Nasyi’ah, Eny Zulfikar Ismail Zulfikar Ismail