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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) 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) 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 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 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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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.
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
Accountability in the Shadow of Power: A Narrative of Regional Budget Deviations from the Perspective of Public Accountant Ethics Eliyana, Siti; Purwanti, Lilik
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v3i2.963

Abstract

This literature review analyzes the complexity of local budget deviations through a synthesis of the ethical experiences of public accountants within power relations in Indonesia. Using an interpretive qualitative approach and a systematic narrative review method, this study analyzes 40 journal articles from the period 2018-2024 through the lenses of Giddens' structuration theory and institutional theory. The research findings reveal four dominant narratives that shape the phenomenon: (1) professional identity conflicts of accountants facing local political pressures; (2) mechanisms for normalizing deviations through administrative routines; (3) covert resistance strategies employed within power imbalances; and (4) the construction of distorted meanings of performance success within the bureaucracy. This study concludes that budget deviations are not merely individual criminal acts, but rather the result of complex social constructions within dysfunctional power networks. This review contributes to deconstructing the simplistic "perpetrator-victim" dichotomy and develops a contextual "dysfunctional power network" conceptual model for Indonesia. Its practical implications emphasize the need to strengthen institutional protections for public accountants and to reform reward systems based on integrity. Meanwhile, its theoretical implications include the development of a model that integrates structural and agency perspectives. Methodologically, this study contributes through the application of a systematic narrative review in public sector accounting research, with the limitation of focusing on qualitative studies.
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 Andika Dwi Krisna Andriani Andrias Nur Rochim Arganata, R Boby Tri 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 Eliyana, Siti 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 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 Khuluq, Husnul Larasati, Ruth Ratih Linawati Linawati Made Sudarma Mas Nur Mukmin Mayasari, Rosalina Pebrica 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 Nasyi’ah, Eny Zuhrotin 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 Pongsapan, Marchelyn Prasetio, Januar Eko Pratama, Bhakti Prasetya Putra, Kharisma Nugraha Putri, Mita Oktavia R Boby Tri Arganata R, Mohammad Khoiru Ramadhan, Taufiq Ramadhani, Annas Rahmat Ramadhani, Febrina Nur Rendy Gigih Pratama Riana, Aista Wahyu Rino Tam Cahyadi, Rino Tam Roekhudin Roekhudin Roekhudin, Roekhudin Rosdita Indah Yuniawati Rosidi Rosidi Rosidi Rosidi Rosidi Rosidi, R Rosyid, Muhammad Fahminuddin Rr. Sri Pancawati Martiningsih Rr. Sri Pancawati Martiningsih salmah, st Salsabila Rudini, Khansa 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 Zaki Baridwan Zeffri Setiawan Zhongqiu Zhao Zuhrotin Nasyi’ah, Eny Zulfikar Ismail Zulfikar Ismail