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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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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.
Implementation of Regional Government Information System Policy (SIPD) in Yapen Islands Regency: Using Van Meter and Van Horn Models Gracya, Rosalyn; Purwanti, Lilik
Summa : Journal of Accounting and Tax Vol. 4 No. 1 (2026): January 2026
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v4i1.1238

Abstract

The Regional Government Information System (SIPD) is an integrated electronic platform designed to support local governments in managing and disseminating information on regional development, public finance and other administrative functions. In the Yapen Islands Regency, SIPD is expected to strengthen transparency, accountability, and efficiency as part of the national goals to advance governance practices. However, the implementation of SIPD in the regency has not yet reached its optimal performance, as various technical and organizational challenges persist. This study aims to analyze the meaning and dynamics of SIPD policy implementation within the context of the Yapen Islands Regency; using the Van Meter and Van Horn model as an analytical lens with descriptive qualitative method. This model provides more comprehensive understanding of implementation processes through six interrelated dimensions: policy standards, resources, communication, implementing attitudes, organizational characteristics, and external conditions. The finding indicate that the SIPD policy implementation has been implemented but is still constrained. However, several obstacles remain, particularly unstable internet connectivity, limited technical capacity, and delay in system synchronization. These challenges are mitigated by strong local organizational culture, assertive communications among implementers, and effective cross-agency collaboration. This study supports policy-making institutions in designing SIPD, thereby enabling comprehensive development of SIPD within the public sector; considers policy standards and objectives, formulates more contextual and realistic guidelines, strengthens vertical coordination mechanisms, and facilitates more rapid technical support.
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 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 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 Rosdita Indah Yuniawati Rosidi Rosidi Rosidi Rosidi Rosidi Rosidi, R Rosyid, Muhammad Fahminuddin Rr. Sri Pancawati Martiningsih Rr. Sri Pancawati Martiningsih Ruthmia, Rezekiro Indah 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