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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 TEMA (Jurnal Tera Ilmu Akuntansi) 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 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 Accounting and Business Journal 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) Jurnal Bisnis, Ekonomi, dan Sains Formosa Journal of Multidisciplinary Research (FJMR) 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) Amsir Accounting & Finance Journal Indonesian Journal of Entrepreneurship & Startups 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 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 Jurnal Ilmiah Akuntansi dan Bisnis Open Access DRIVERset
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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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.
Fraud as a Social Construction: Qualitative Findings on the Role of Opportunity and Gender Dynamics in Accounting Practices Wilamsari, Feni; Purwanti, Lilik
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i06.2525

Abstract

This study explores fraud as a socially constructed phenomenon shaped by individual experiences, organizational contexts, and gendered dynamics within accounting practices. Using a qualitative interpretive approach, data were gathered through in-depth interviews with auditors, practitioners, and academics to understand how meanings of fraud are formed, negotiated, and enacted. The findings reveal that opportunity remains the most dominant driver of fraudulent behavior, transcending gender boundaries. While participants initially associated fraud cases with male perpetrators due to media representation and structural exposure, the study shows that both men and women share equal potential to commit fraud when opportunities emerge. Gender differences appear not in the propensity to engage in fraud, but in access to roles, visibility, and situational pressures that shape exposure to such opportunities. The study contributes to a deeper understanding of fraud beyond traditional rational-choice models by emphasizing its socio-cultural embeddedness. Implications highlight the need for organizations to address structural factors that create opportunities for fraud and to reconsider gendered assumptions embedded within fraud risk assessments.
Humans, Stocks, and Morals: Starbucks Ethical Dilemma in Global Boycotts, Corporate Accountability, and Islamic Legal Perspectives Salsabila Rudini, Khansa; Purwanti, Lilik
CITACONOMIA : Economic and Business Studies Vol. 4 No. 04 (2025): Oktober - Desember
Publisher : CITACONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/citaconomia.v4i04.2553

Abstract

This study analyzes the ethical dilemma faced by Starbucks stakeholders in the global boycott crisis resulting from the Israel-Palestine conflict, integrating an Islamic legal perspective based on Imam Al-Thabari's interpretation of QS. At-Taubah (9) verse 5 regarding the legitimacy of economic boycotts, and its impact on multidimensional corporate accountability. The decline in SBUX shares from USD 107.21 to USD 93.89, with a market value loss of USD 12 billion, demonstrates the concrete financial impact of the company's social-ethical legitimacy crisis. The analysis reveals a substantial gap between reported financial accountability and the social-ethical accountability that should be accounted for to all stakeholders in the context of global moral values and religiosity. The multistakeholder ethical dilemma requires the integration of humanistic accounting perspectives into a more comprehensive corporate accountability framework, accompanied by a deep understanding of the Islamic legal doctrines underlying the Muslim consumer boycott movement. The findings reinforce legitimacy theory by demonstrating the financial impact of global value conflicts on the stability of multinational companies, while acknowledging spirituality and religious compliance as key drivers of consumer behavior in an era of ethical awareness integrated with religious values.
Memaknai Praktik Akuntabilitas Keuangan dalam Tradisi Karnaval Bersih Desa Septia Putri, Elieva; Purwanti, Lilik
CITACONOMIA : Economic and Business Studies Vol. 4 No. 04 (2025): Oktober - Desember
Publisher : CITACONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/citaconomia.v4i04.2612

Abstract

Abstrak: Penelitian ini bertujuan untuk merefleksikan makna tradisi karnaval bersih desa di Desa Landungsari, Kabupaten Malang, Jawa Timur dalam konteks akuntabilitas keuangan. Penelitian ini merupakan studi empiris dengan metode etnometodologi dalam paradigma interpretif, penelitian ini menggali pengalaman, praktik, serta pengetahuan lokal melalui observasi langsung, dokumentasi, dan wawancara mendalam menggunakan triangulasi sumber. Hasil penelitian menunjukkan bahwa karnaval bersih desa bukan sekadar ritual budaya, namun mengandung nilai akuntabilitas yang dihadirkan melalui nguri-uri budaya dan transparansi melalui musyawarah desa. Temuan ini menunjukkan bahwa akuntabilitas pada tingkat desa terbentuk oleh nilai budaya, simbol, serta interaksi sosial, dan bukan semata oleh prosedur formal. Akuntabilitas diwujudkan melalui tercapainya kepuasan batin dan kebahagiaan. Secara teoritis, penelitian ini memperkaya literatur akuntansi interpretif dengan menunjukkan bagaimana budaya lokal menjadi basis praktik akuntabilitas. Secara praktis, implikasinya mendorong pemerintah desa untuk mengintegrasikan nilai-nilai budaya dalam mekanisme akuntabilitas yang lebih partisipastif, berakar pada identitas Nusantara. Kata kunci: Karnaval Bersih Desa, Akuntabilitas, etnometodologi
GAYATRI AS EPISTEMIC METAPHOR: READING GENDER, POWER, AND INFORMAL CONTROL IN HIGHER EDUCATION MANAGEMENT ACCOUNTING Rakhmawati, Henny; Purwanti, Lilik
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 6 (2025): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i6.4472

Abstract

This research is motivated by the need to understand how gender, local culture, and power relations operate beneath the surface of Management Control Systems (MCS) practices in universities, particularly because the dominance of technocratic approaches in the literature has marginalized women’s experiences and cultural symbols such as the Gayatri metaphor. The structural asymmetry in recognizing women’s substantive roles in budgeting reveals an important knowledge gap that requires exploration through a postmodern qualitative approach. This study aims to examine how feminist values and local cultural beliefs influence MCS practices, and how gendered experiences shape meaning and legitimacy within budgetary decision-making processes. Using a qualitative design grounded in a postmodern paradigm and poststructural feminist methodology, the study treats data as discursive constructions produced through interaction rather than objective facts. The analysis employs a deconstructive approach that reads narrative fragments, contradictions, and silences within interviews and documents to uncover the production of meaning and power relations. The findings show that women hold technical-substantive roles in preparing TOR, budget plans (RAB), and activity-based budgeting (RBA), yet remain positioned beneath the symbolic authority of male leaders; that shadow leadership emerges as a dominant pattern enabling women to exercise control without formal legitimacy; and that female leadership introduces control practices that are more deliberative, collaborative, and sensitive to social consequences. These results demonstrate that MCS operates not through formal rationality, but through discursive struggles that construct subjects, meanings, and hierarchical decision structures. The study concludes by emphasizing the need for gender-sensitive and culturally contextual readings of MCS and recommends further exploration of control models grounded in local cultural values.
SIMULACRA IN SUSTAINABILITY ACCOUNTING: A DECONSTRUCTIVE OF CORPORATE ENVIRONMENTAL REPORTS AS HYPERREALITY Pujangga Abdillah; Lilik Purwanti
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 12 (2025): NOVEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i12.1439

Abstract

This study investigates how accounting and financial reporting practices are utilized by companies as instruments to build a positive corporate image and secure legitimacy from stakeholders. The research uses a content analysis of the retirement reports of six mining and energy companies in Indonesia. The interpretation of these findings is based on Jean Baudrillard's theory of simulacra. The results reveal that while 96.8 percent of positive sustainability issues were reported, only 30.5 percent of negative issues appeared in the coverage, indicating significant continuity in the presentation of information. From a Baudrillardian perspective, the retirement reports produced by these companies embody four levels of simulacra, suggesting that management accounting plays a central role in shaping these simulacratic representations. Sustainability report deconstruction must be designed and directed to realize sustainable business or sustainable corporation. Narratives related to negative news, not just positive news that should be disclosed.
ANALYSIS OF THE DETERMINANTS OF ENTREPRENEURIAL INTENTION OF ACCOUNTING STUDENTS USING THE THEORY OF PLANNED BEHAVIOR APPROACH Rizki Ramadhan; Lilik Purwanti; Diwayana Putri Nasution; Alya Putri
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i6.636

Abstract

This study explores the factors influencing accounting students’ interest in entrepreneurship through a qualitative interpretive approach. Motivated by Indonesia’s relatively low entrepreneurship ratio of 3.74% compared to neighboring countries, the research seeks to understand why students’ entrepreneurial interest remains limited despite compulsory entrepreneurship courses and growing business opportunities. Using a descriptive qualitative design, data were collected through in-depth interviews and observations of 30 accounting students from the 2022 intake at Aceh Polytechnic and analyzed thematically. The results show that entrepreneurial motivation marked by hard work, perseverance, resilience, and goal commitment and entrepreneurial knowledge covering business fundamentals, risk management, opportunity recognition, and digital business practices significantly shape students’ entrepreneurial interest. The study concludes that entrepreneurial intention arises from the interaction of psychological, educational, and environmental factors, emphasizing the need to strengthen motivation and entrepreneurship education to cultivate innovative, self-reliant, and opportunity-driven graduates who contribute to sustainable economic development in Indonesia.
WHEN RITUAL MEETS ACCOUNTING: EXPLORING THE MEANING OF COST ACCOUNTABILITY IN MANGGARAI'S KENDURI CEREMONY Nuraini Ismail; Lilik Purwanti
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i6.643

Abstract

This study aims to determine the cost sharing system incurred in the traditional kenduri ceremony (Di'a class) and to reveal the meaning of cost accountability in Wae Renca Village, West Cibal District, Manggarai Regency, East Nusa Tenggara Province. This study uses a qualitative method with a descriptive approach. Data were obtained through observation, interviews with traditional elders, nuclear families, children of rona, and children of wina, as well as documentation and literature studies. The results of the study indicate that the cost sharing system in the Kenduri ceremony is regulated based on customary agreements and involves three main parties, namely ase kae (nuclear family), children of rona (siblings), and children of wina (sisters). Cost accountability is reflected in the family deliberation mechanism, where every contribution and expenditure is recorded and accounted for openly. The meaning of cost accountability in the kenduri ceremony reflects five main values, namely: (1) Religious meaning as a form of accountability to God and ancestors; (2) Humanitarian meaning as respect for human dignity; (3) The meaning of unity and togetherness through collective participation of the entire family; (4) The meaning of deliberation which emphasizes the importance of joint decisions; and (5) The meaning of justice in the distribution of costs without differentiating economic status. This study concludes that cost accountability in the kenduri ceremony not only functions economically, but also become a symbol of the spiritual, social, and cultural values of the Manggarai people which strengthen solidarity and collective responsibility.
THE POLITICAL ECONOMY OF TRANSFER PRICING: ITS CONTRIBUTION TO TAX AVOIDANCE AND WEALTH RETENTIVENESS Poniman; Lilik Purwanti
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i6.686

Abstract

This article examines transfer pricing not as a neutral technical mechanism for allocating costs and revenues, but as a strategic instrument used by multinational enterprises to engage in tax avoidance and consolidate wealth. Drawing on a critical accounting framework, it builds on Sikka and Willmott (2010), who show that intra-group pricing constitutes a politico-economic practice that enables the systematic shifting of profits to low-tax jurisdictions, thereby eroding the tax base of countries where real economic activity takes place. The analysis highlights how corporations mobilize technical legitimations such as claims of arm’s length pricing to construct new “truths” about fair value that are difficult for tax authorities to contest, particularly in developing countries with limited regulatory and audit capacity. Through a Foucauldian lens, transfer pricing is interpreted as a technology of power that reinforces the dominance of global capital over nation-states by controlling profit flows, structuring asymmetric regulatory negotiations, and deepening fiscal inequalities. The article thus argues that transfer pricing is a practice deeply embedded in vested interests and power relations, with significant implications for tax justice, state fiscal capacity, and the distribution of wealth in the global economy.
Co-Authors . Setiyarini Abd. Rasyid Syamsuri Aditya Maulana, Aditya Agus Arifin Ahmad Rizal Jayadi Ahmad Yani Aji Dedi Mulawarman Alfajri, Yusuf Lutfi Ali Djamhuri Alifiyah, Putri Dwi Allegheno Ditoananto Alya Diajeng Pangestu Alya Putri Andika Dwi Krisna Andriani Andrias Nur Rochim Anita Wijayanti Arganata, R Boby Tri Arif Kurniawan Wahono Aryo Prakoso Aryo Prakoso Ayu Astari Ayu Astari, Ayu Ayu Fury Puspita Bhakti Prasetya Pratama Cindy Getah Trisna June Devy Pusposari Dian Surya Ayu Diwayana Putri Nasution Driana Leniwati Eko Ganis Sukoharsono Eko Ganis Sukoharsono Endang Mardiati Endang Mardiati Eny Zuhrotin Nasyi’ah Erwin Saraswati Fadli, Muhammad Mutohar Faizal Angga Nugraha Fala, Dwi Yana Amalia Sari Febiani, Ismi Gugus Irianto Gustin Tanggulungan Hadiwibowo, Imam Hafit, Muhamad Haria Saputri Hazar, Dewi Hotman Jefferson Simatupang I Gusti Ayu Agung Omika Dewi I Gusti Ayu Agung Omika Dewi Ika Makherta Sutadji Ika Shohihah Imam Subekti Indiraswari, Susmita Dian Indrayani Ismi Farida Siregar Ismi Febiani Iwan Triyuwono Khairul Shaleh Kharisma Nugraha Putra Kharisma Nugraha Putra Lamase, Muh. Fadhir A.I. Linawati Linawati Made Sudarma Mas Nur Mukmin Masniatul Aulia Mazda Eko Sri Tjahjono Melinda Ibrahim Melinda Ibrahim Mohamad Djasuli, Mohamad Mohamad Khoiru Rusydi Mohammad Khoiru R Muhammad Fahminuddin Rosyid Muhammad Ichsan Muhammad Ridho Hidayat Munna, Zulfa Nailli NadaFajar Nurmani'ah Widiarti Nasyi’ah, Eny Zuhrotin Ni Made Ananda Saraswati Ni Made Dhian Rani Yulianti Nitsae, Oli Gretia Nuraini Ismail Nurkholis Hamidi Nurkholis Nurkholis Nurkholis Nurkholis Nyimas Wardatul Afiqoh Ocktavianto, Eko Prasetyo Oli Gretia Nitsae Pande Gede Cahyana Pongsapan, Marchelyn Poniman Prasetio, Januar Eko Pujangga Abdillah, Pujangga Putra, Kharisma Nugraha Putri, Mita Oktavia R Boby Tri Arganata Rakhmawati, Henny Ramadhan, Taufiq Ramadhani, Annas Rahmat Ramadhani, Febrina Nur Ratika Hanna Alfia Rendy Gigih Pratama Rezekiro Indah Ruthmia Riana, Aista Wahyu Rino Tam Cahyadi, Rino Tam Rizki Ramadhan Roekhudin Roekhudin Roekhudin Roekhudin, Roekhudin Rosalina Pebrica Mayasari Rosdita Indah Yuniawati Rosidi Rosidi Rosidi Rosidi, R Rosyid, Muhammad Fahminuddin Rr. Sri Pancawati Martiningsih Ruth Ratih Larasati salmah, st Salsabila Rudini, Khansa Saputra, Riyawan 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 Syarifah Nurhalisa Alattas Tri Wahyu Oktavendi Triwardoyo, Anggito Umaimah Unti Ludigdo Wahono, Arif Kurniawan Wilamsari, Feni Wuryan Andayani Yazied, Naufal Yeney Widya Prihatiningtias Yohanes Cores Seralurin Zeffri Setiawan Zhongqiu Zhao Zuhrotin Nasyi’ah, Eny Zulfikar Ismail Zulfikar Ismail