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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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Deconstructing the Fair-Efficient Dichotomy in Taxpayer Compliance Discourse: Reading Indonesian Tax Policy in the Light of “Laudato Si" Seralurin, Yohanes Cores; Purwanti, Lilik
Amsir Accounting & Finance Journal Vol 4 No 1 (2026): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v4i1.671

Abstract

This study critically examines the construction of the “fair–efficient” dichotomy in Indonesian tax policy and taxpayer compliance discourse through the lens of Jacques Derrida’s deconstruction and Pope Francis’ Laudato Si’. Although the state frequently frames tax reform as “fair for taxpayers and efficient for the economy,” this research finds that efficiency expressed through fiscal rationality, revenue optimization, and investment competitiveness dominates the discourse, while fairness is reduced to procedural equality and compliance rhetoric. Using a qualitative, critical-interpretive approach, this study analyzes policy texts, official speeches, tax campaigns, and taxpayer narratives to uncover how accounting technologies and digitalization shape the categories of “compliant” and “non-compliant” taxpayers, often marginalizing technologically and structurally vulnerable groups. When viewed from an integral ecology perspective, the findings reveal a significant absence of socio-ecological and intergenerational justice in tax discourse, despite taxation’s central role in resource distribution and environmental governance. This study concludes that tax justice requires a broader normative framework one that not only emphasizes procedural compliance and efficiency but also incorporates ecological responsibility and protection for vulnerable communities. The findings offer theoretical contributions to tax studies and practical implications for more inclusive and ecologically conscious tax policy design
Akuntabilitas Humanis Ekosentrisme: Konstruksi Holistik Menuju Keberlanjutan Di Indonesia I Gusti Ayu Agung Omika Dewi; Eko Ganis Sukoharsono; Lilik Purwanti; Aji Dedi Mulawarman
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 1 (2024): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.1.2024.119-131

Abstract

Makalah ini bertujuan mengkontruksi teori akuntabilitas dalam bingkai paradigma bahasa Habermas dipadukan dengan konsep Ekosentrisme. Konstruksi dilakukan karena paradigma bahasa Habermas dengan teori Communicative Action-nya bukan merupakan teori yang sepenuhnya tepat untuk menganalisis akuntabilitas jika dikaitkan dengan keberlanjutan. Akuntabilitas yang dianalisis dalam bingkai paradigma bahasa Habermas belumlah sepenuhnya holistik karena belum terdapat dimensi spiritual dan masih bersifat antroposentris yang memandang manusia sebagai pusat dari semua nilai dan menganggap alam sebagai alat untuk menciptakan nilai bagi manusia sehingga masih bisa memunculkan tindakan penindasan semena-mena terhadap alam. Sementara itu, Ekosentrisme dengan filsafat Deep Ecology-nya menjadikan manusia sebagai satu kesatuan dengan lingkungan alam yang membentuk suatu jaringan jaringan kehidupan (the web of life). Hasil konstruksi menemukan suatu formulasi teori baru yaitu teori Akuntabilitas Holistik yang dipandang dapat menganalisis akuntabilitas secara menyeluruh serta menghasilkan suatu model Akuntabilitas Humanis-Ekosentrisme sebagai upaya menuju keberlanjutan di Indonesia.
Firm Value with Political Connections and Institutional Ownership as Moderation Ni Made Ananda Saraswati; Yeney Widya Prihatiningtias; Lilik Purwanti
AFRE (Accounting and Financial Review) Vol. 7 No. 3 (2024): November 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i3.15322

Abstract

This research aims to analyze the effect of CEO power, CEO duality, and CEO busyness on firm value with the moderating role of political connections and institutional ownership. This study uses panel data regression analysis and Mode-rated Regression Analysis (MRA) methods. The research population is 440 energy companies on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. Purposive sampling technique is used to select the research population based on certain criteria so that a total research sample of 180 companies is found. Quantitative data is taken from the company’s annual report and analyzed using Econometric Views (EViews). This study found that CEO power has a positive effect on firm value. Furthermore, this study also found that CEO duality and CEO busyness have a negative effect on firm value. Then, political connections and institutional owner-ship can moderate the effect of CEO duality and CEO busyness on firm value. This study provides additional empirical evidence on agency theory. In addition, this study recommends that corporate leaders can increase their stock ownership, as well as suppress duality, busyness, and political connections in order to create positive firm value. JEL Classification: G32, G34, O53 DOI: https://doi.org/10.26905/afr.v7i3.15322
Deconstructing the Fair-Efficient Dichotomy in Taxpayer Compliance Discourse: Reading Indonesian Tax Policy in the Light of “Laudato Si" Seralurin, Yohanes Cores; Purwanti, Lilik
Amsir Accounting & Finance Journal Vol. 4 No. 1 (2026): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v4i1.671

Abstract

This study critically examines the construction of the “fair–efficient” dichotomy in Indonesian tax policy and taxpayer compliance discourse through the lens of Jacques Derrida’s deconstruction and Pope Francis’ Laudato Si’. Although the state frequently frames tax reform as “fair for taxpayers and efficient for the economy,” this research finds that efficiency expressed through fiscal rationality, revenue optimization, and investment competitiveness dominates the discourse, while fairness is reduced to procedural equality and compliance rhetoric. Using a qualitative, critical-interpretive approach, this study analyzes policy texts, official speeches, tax campaigns, and taxpayer narratives to uncover how accounting technologies and digitalization shape the categories of “compliant” and “non-compliant” taxpayers, often marginalizing technologically and structurally vulnerable groups. When viewed from an integral ecology perspective, the findings reveal a significant absence of socio-ecological and intergenerational justice in tax discourse, despite taxation’s central role in resource distribution and environmental governance. This study concludes that tax justice requires a broader normative framework one that not only emphasizes procedural compliance and efficiency but also incorporates ecological responsibility and protection for vulnerable communities. The findings offer theoretical contributions to tax studies and practical implications for more inclusive and ecologically conscious tax policy design
STRENGTHENING BRAWIJAYA UNIVERSITY’S SUSTAINABILITY STRATEGY THROUGH SDGs INTEGRATION IN SUSTAINABILITY REPORT IKA MAKHERTA SUTADJI; Eko Ganis Sukoharsono; Lilik Purwanti; Endang Mardiati; Khairul Shaleh
Jurnal Bisnis, Ekonomi, dan Sains Vol. 5 No. 2 (2025): Jurnal Bisnis, Ekonomi, dan Sains
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/bes.vol5.iss2.2025.3422

Abstract

The goal of this research is to examine the extent to which Universitas Brawijaya (UB) discloses its contribution in its Sustainability Report to the Sustainable Development Goals (SDGs). The content analysis methods employed in this qualitative investigation are based on the Global Reporting Initiative (GRI Standards 2021) and the SDG Compass framework. The data used are derived from UB's 2022 sustainability report. The sustainability of disclosures and their role in accomplishing the SDGs were evaluated through content analysis. The study results indicate that UB received a Gold Award from the Asia Sustainability Reporting Rating (ASRRAT) 2022. This study found that the integration of SDGs in UB's sustainability report is still partial, predominantly focused on descriptive aspects of activities and not fully impact-based reporting. Policy recommendations include strengthening the integration of SDGs into university governance, enhancing the caliber and openness, developing academically based sustainable innovation, and expanding cross-sector strategic partnerships. Furthermore, a formal stakeholder-based materiality assessment is needed as a concrete action. These findings contribute to strengthening Universities' function as change agents in Indonesia's sustainable development.
Analysis Of Factors Influencing Dividend Policy (Study of Pharmaceutical Companies Listed on Idx In 2017-2022) Alfajri, Yusuf Lutfi; Purwanti, Lilik
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 4 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.4.517

Abstract

This study aims to test and analyze factors affecting dividend policy using financial ratios with signaling theory approach. The population of this study includes 11 pharmaceutical companies listed on Indonesia Stock Exchange (IDX), from which 36 samples are selected through purposive sampling. The results of the hypothesis testing by multiple regression analysis exhibit that return on asset (ROA) has a positive effect on dividend policy; total asset turnover (TATO), debt to equity ratio (DER), and firm size have a negative effect on dividend policy; and current ratio (CR) and return on equity (ROE) have no effect on dividend policy.
New Formulation of Equitable Agricultural Profit Lamase, Muh. Fadhir A.I.; Purwanti, Lilik; Mulawarman, Aji Dedi
The International Journal of Accounting and Business Society Vol. 34 No. 1 (2026): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2026.34.1.909

Abstract

Purpose — This study aims to uncover the complexities of sugarcane farming in Jombang through a holistic approach. Its primary focus is to explore the cultural values and religious beliefs of farmers in order to redesign a more equitable and just concept of agricultural profit. Method — This study employs a qualitative method using the Nusantara Participatory Approach (NPA). Primary data were collected through in-depth interviews and participatory observation with sugarcane farmers and relevant agencies in Jombang, supplemented by secondary data from relevant literature to strengthen the analysis of the phenomenon. Result — The research findings reveal systemic inequities in the milling process, a lack of transparency in crop yield calculations, and a cycle of dependence on middlemen. Additionally, sugar import policies have been identified as an external factor undermining local price stability. The reconceptualization of agricultural profit in this study emphasizes that Net Farm Income (NFI) should not be viewed merely as a financial metric but should be integrated with social and religious values as the foundation for sustainability. Implication — Both practically and theoretically, this study provides a foundation for reforming profit formula policies in agricultural accounting to make them more humane and equitable for the agribusiness ecosystem in Indonesia. This study has significant implications for reforms to agricultural profit formulas and policies in both national and accounting contexts. The novelty of this study lies in the use of the Nusantara Participatory Approach (NPA) to redesign a more equitable and inclusive concept of agricultural profit. Originality — The novelty of this study lies in integrating local wisdom through the NPA approach to deconstruct and redesign the concept of agricultural profit, which has traditionally been rigidly bound by conventional accounting standards.
Determinants of Procurement Fraud (PBJ): Pentagon Approach and the Role of Anti-Fraud Awareness Ratika Hanna Alfia; Sutrisno T; Lilik Purwanti
Eduvest - Journal of Universal Studies Vol. 5 No. 10 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i10.51392

Abstract

This study aims to understand the factors that encourage the occurrence of PBJ fraud in the public sector. The approach used refers to the Pentagon Fraud Theory, namely using financial pressure proxies, weak systems and procedures, moral justification, procurement committee capabilities, procurement committee egoism, and the role of anti-fraud awareness as a moderating variable. This study employs a quantitative approach with a survey method involving 143 respondents who are members of the Election Working Group (Pokja) at the Ministry of Public Works. Data analysis was carried out using the Partial Least Square–Structural Equation Modeling (PLS-SEM) approach with the SmartPLS 4.0 program. The results of the study show that financial pressure, weak systems and procedures, moral justification, procurement committee capabilities, and procurement committee egoism have a significant positive effect on PBJ fraud. The role of anti-fraud awareness has been proven to weaken the relationship between the Pentagon Fraud elements and PBJ fraud, except for the relationship between egoism and PBJ fraud, which was unproven. These findings affirm the importance of increasing anti-fraud awareness in preventing fraudulent acts and show that the Pentagon Fraud approach is relevant in analyzing the determinants of PBJ fraud. Overall, this research makes both empirical and practical contributions to efforts to strengthen the internal control system in the public sector.
Leadership at the Crossroads of Risk: Bridging Internal and External Factors in Enhancing Risk Management Quality Ruth Ratih Larasati; Lilik Purwanti; Mohammad Khoiru R
Eduvest - Journal of Universal Studies Vol. 5 No. 10 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i10.51394

Abstract

This study analyzes the determinants of risk management quality and the role of leadership moderation in the Ministry of Public Works, especially the Directorate General of Highways. These factors are built on attribution theory and transformational leadership by taking into account previous research. This research is a quantitative research using primary data. Data was obtained through the distribution of online questionnaires to risk ownership units (UPR) at the Directorate General of Highways of the Ministry of Public Works and Public Works. The number of samples collected was 162 respondents and processed using PLS-SEM. The results of this study found that organizational culture, competence, regulation, and risk management information systems have a positive effect on the quality of risk management with organizational culture being the variable with the greatest influence. This study also found that leadership plays a role in strengthening the influence of organizational culture, competencies, and risk management information systems on the quality of risk management. The results of this study also have an impact that the presence of leaders is a factor that must be strengthened in compliance with regulations so that the quality of risk management in the Ministry of Public Works can be better. The Ministry of Public Works can focus on increasing the role and leadership in improving compliance with regulations because compliance with regulations has an influence in achieving organizational goals.
Cultural Accounting and Digital Technology: Preserving Bantengan Art in the Modern Era Alya Diajeng Pangestu; Lilik Purwanti
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 17, No 1 (2026): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v17i1.37188

Abstract

Purpose: This study aims to analyze how cultural accounting practices can be applied, especially in Bantengan arts, and analyze how the role of social media is used to preserve culture, especially among young people and the community. Method: This study uses an interpretive paradigm conducted using an ethnomethodology approach. Results: The results of this study indicate that although the group, especially Satrio Mboys, does not use formal accounting standards, they have implemented practices with record-keeping based on trust, with social openness, and moral responsibility effectively done by mobilizing resources in their culture, by utilizing digital technology, Especially, social media has also influenced the existence and introduced art to Bantengan, especially to the younger generation and the wider community. Implication: This study has focused on the importance of combining local cultural values with digital technologies used to support the sustainability of traditional arts. Novelty: The results of this study provide a new perspective by combining cultural accounting and digital technology that are used to preserve traditional arts, especially in the modern era.
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