Article Per Year (5 Year)
p-Index From 2020 - 2025
8.415
P-Index
This Author published in this journals
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) 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 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) Populer: Jurnal Penelitian Mahasiswa Journal of Universal Community Empowerment Provision Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Indonesian Journal of Contemporary Multidisciplinary Research Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen 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 Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Atestasi : Jurnal Ilmiah Akuntansi
Lilik Purwanti
Brawijaya University
Religion 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 Social Sciences Other

Published : 89 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 89 Documents
Search

 1   2   3   4   5 
UPAYA MINIMALISASI KECURANGAN YANG TERJADI PADA KABUPATEN TIMOR TENGAH SELATAN Nitsae, Oli Gretia; Nurkholis, Nurkholis; Purwanti, Lilik
JPSI (Journal of Public Sector Innovations) Vol 4, No 2 (2020): Mei 2020
Publisher : Department of Public Administration, Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (516.712 KB) | DOI: 10.26740/jpsi.v4n2.p75 - 83

Abstract

Penelitian ini bertujuan untuk menguji secara empiris mengenai pengaruh kesesuaian kompensasi, peran auditor internal, dan budaya etis terhadap kecurangan yang dimoderasi sistem pengendalian internal pada Pemerintah Daerah Kabupaten Timor Tengah Selatan. Pengujian dilakukan untuk 201 responden yang mewakili pegawai yang memiliki jabatan di instansi pada Pemerintah Daerah Kabupaten Timor Tengah Selatan dengan menggunakan kuesioner. Analisis data dilakukan dengan menggunakan Structural Equation Modeling (SEM). Hasil penelitian menunjukkan bahwa kesesuaian kompensasi dan budaya etis berpengaruh negatif terhadap kecurangan, serta sistem pengendalian internal memoderasi kesesuaian kompensasi terhadap kecurangan. Sedangkan, peran auditor internal tidak berpengaruh terhadap kecurangan, serta sistem pengendalian internal tidak memoderasi peran auditor internal dan budaya etis terhadap kecurangan. Penelitian ini mendukung teori fraud triangle dimana tekanan dapat diatasi dengan pemberian kompensasi yang sesuai dan budaya etis berperan mengurangi rasionalisasi serta sistem pengendalian internal yang baik juga dapat mengurangi kesempatan melakukan kecurangan.
Hubungan Antara Sumber Daya Manusia Orangtua Dengan Kualitas Pola Asuh yang Diberikan Munna, Zulfa Nailli; Sulistiyowati, Indah; Purwanti, Lilik
Jurnal Pendidikan Modern Vol 5 No 3 (2020): Edisi Mei
Publisher : STKIP Modern Ngawi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37471/jpm.v5i3.96

Abstract

Penelitian ini bertujuan untuk mengetahui hubungan SDM orangtua terhadap tingkat pola asuh yang diberikan orangtua di TK Darmawanita Macanan 2, Kabupaten Ngawi. Populasi dalam penelitian ini adalah walimurid TK Darmawanita Macanan 2. Sampel atau sensus dalam penelitian ini berjumlah 30 walimurid. Penelitian ini merupakan penelitian korelasional dengan pendekatan kuantitatif untuk mengukur SDM orangtua dan tingkat pola asuh. Teknik analisis data yang digunakan adalah analisis korelasi person. Hasil penelitian menunjukkan bahwa terdapat hubungan yang signifikan SDM orangtua terhadap tingkat pola asuh yang diberikan, dengan kontribusi sebesar 0,448 dengan kategori cukup kuat. Berdasarkan hasil penelitian, disimpulkan bahwa hubungan SDM orangtua terhadap kualitas pola asuh yang diberikan adalah cukup kuat.
Mekanisme Corporate Governance, Manajemen Laba Dan Kinerja Perusahaan (Studi Empiris Pada Perusahaan Yang Terdaftar Di BEI) Setiyarini, .; Purwanti, Lilik
Jurnal Ilmiah Akuntansi dan Humanika Vol 1, No 1: EDISI DESEMBER 2011
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v1i1.314

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh mekanisme corporategovernance terhadap manajemen laba dan kinerja perusahaan, dan pengaruh manajemenlaba terhadap kinerja perusahaan. Mekanisme corporate governance diukur dengankepemilikan manajerial, kepemilikan institusional, dewan komisaris independen, dan komiteaudit. Manajemen laba diukur dengan menggunakan akrual diskresioner dari model Jonesyang dimodifikasi dan kinerja perusahaan dengan Tobin Q. Populasi dalam penelitian iniadalah perusahaan yang tercatat di BEI pada periode 2006-2008 dengan jumlah sampelsebanyak 61 perusahaan. Metode analisis data adalah analisis jalur. Hasil membuktikanbahwa kepemilikan manajerial, komite audit dan dewan komisaris independen berpengaruhsignifikan terhadap manajemen laba, sedangkan kepemilikan institusional tidakberpengaruh. Penelitian ini juga membuktikan bahwa kepemilikan institusional dan dewankomisaris independen berpengaruh signifikan terhadap kinerja perusahaan, sedangkankepemilikan manajerial dan komite audit tidak berpengaruh. Manajemen laba terbuktiberpengaruh secara signifikan terhadap kinerja perusahaan.Kata kunci: kepemilikan manajerial, kepemilikan institusional, dewan komisarisindependen, komite audit, manajemen laba, kinerja perusahaan.
UN-ACCOUNTABLE POLITICAL PARTY XYZ: IS THE BRIDGE TOWARDS CORRUPTION? Salmah, St; Irianto, Gugus; Mulawarman, Aji Dedi; Purwanti, Lilik
The International Journal of Accounting and Business Society Vol 29, No 1 (2021): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Purpose — This study aims to reconstruct the concept of public accountability that is free from the lifeworld colonization which is carried out by the concept of the New Public Management.Design/methodology/approach — Problem-solving in this study will be approached through the critical perspective of Habermas (Gallhofer & Haslam, 1996); (Oakes & Oakes, 2016); (Gallhofer & Haslam, 2015). The critical perspective of Habermas will reveal the lifeworld colonization of accountability for the cadre of political parties XYZ, public discussion space is the main problem in this study.Findings — The findings of this study are that the accountability of cadre, seen from the process of implementing cadre, has eroded its meaning. That is the instant cadre process by relying on the financial strength and the strong oligarchy of capital leadership in political parties XYZ which is a bridge to corruption. The loss of the meaning of the nature of political parties as an institution given the mandate to fight for the interests of the welfare and sovereignty of the people because of the dominance of the interests of political party elites. Un-accountable cadre political party XYZ due to the thick transactional politics in the cadre process is a trigger for distrust of the public to political party XYZ. Accountability of the cadre seems to ignore deliberations in the public discussion room, both legislative and executive elections, hence corruption scandals are increasing in Indonesia.Practical Implications — This study emphasizes the accountability of cadres who are oriented to the process of recruiting political party cadres. Originality/value — This study uses the critical perspective of Habermas. Through the Habermas approach, the researcher wanted to understand the lifeworld colonization of cadre accountability that occurs in the community. Related to the cadre accountability issue, the hegemony of public discussion rooms is the main issue.Keywords Un-Accountable, Political Parties, Transactional Politics, Corruption, HabermasPaper Type Research Paper.
ACCOUNTING PERSPECTIVE ON THE ISLAMIC-DRIVEN ACCOUNTABILITY IN A TRADITIONAL ISLAMIC ORGANISATION IN JAVA Prasetio, Januar Eko; Triyuwono, Iwan; Sukoharsono, Eko Ganis; Purwanti, Lilik
The International Journal of Accounting and Business Society Vol 29, No 2 (2021): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Purpose —  This study explores an accounting perspective on the Islamic-driven accountability in Gus Miek’s Jantiko Mantab community, a traditional Islamic organization in Java. The Jantiko Mantab is an East Java-based community initiated by KH. Hamim Tohari Jazuli (Gus Miek) in 1970s. Regardless of the unique and controversial method of Gus Miek, this community was selected as the object due to its progressive development in the Islamic movement on the number of followers especially in grass root and marginalized communities in Java. The study focuses on two main public activities of the Jantiko Mantab, which are continuously held from one place to other places, namely Al Quran recitation (Semaan) and praising Allah using holy sentences (Dzikrul Ghofilin) in the congregation.Design/methodology/approach —  This study is qualitative research with a spiritual paradigm approach and uses a spiritual perspective analysis method through tawasul, zikir, and syir (pray). The study is conducted through bibliography reviews, interviews, and direct observations.Findings —  The results of this study showed Religious activities within the community were experienced to gain a comprehensive understanding of the founder, leader, and member perspectives on the organization’s accountability. Accountability in Jantiko Mantab was understood as a formal aspect of accounting, such as financial reports, and also performed and nurtured in accordance to the human task as Khalifatullah fil Ardh. The concept of Khalifatullah fil Ardh is embedded in their community and considered as the accountability uniqueness of Jantiko Mantab.Practical implications — Semaan Al-Qur’an and Dzikrul Ghofilin of Jantiko Mantab should make a change in interpreting the concept of accountability that is currently loaded with capitalist interests by incorporating Islamic values sourced from Al Qur'an and hadiths.Originality/value — This Islamic value, which is also delivered and reflected by their leaders, is likely to drive the member perception of the organization's accountability. Keywords —  Accountability, Islamic value, Islamic organization, Indonesia. Paper type — Case Study
A HOLISTIC CONCEPT OF NEUROINCOME AS A SOLUTION OF THE “TYRANY BOTTOM LINE “IN WORKPLACE Leniwati, Driana; Sukoharsono, Eko Ganis; Prihatiningtias, Yeney Widya; Purwanti, Lilik
The International Journal of Accounting and Business Society Vol 28, No 3 (2020): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2020.28.3.3

Abstract

Purpose  — This research aims to formulate a holistic concept of neuroincome.Design/methodology/approach  — The data collected are from various commercial bank employees’ experience with variation grade and position, local and international bank in Indonesia. Based on a spiritualist paradigm, the data are analysed by intuition using Taubat, Zikir, Doa, and Tafakur (TZDT) method within the framework of Neuro-Psycho Spiritual (NPS) methodology. The NPS methodology is used as an integrated science to study humans holistically by including materialistic, psycho, and spiritual dimensions.  While the intuition in TZDT frame is a tool utilized to analyze data that relies entirely on God's guidance in the form of intuition and sense.Findings  — The result of the study is a holistic concept of neuroincome in the form of “extra” income and physical goods possible converted financially, earned by an individual as his/her working compensation stimulated by company’s tool/policy/system in workplace such as bonuses financially or bonus in the form of distribution of company shares, incentives, fringe benefits, performances allowances, job allowances, award, facilities and other related financial compensation. The positive stimuli happened if the nerves stimulate the release of hormone to perceive income in positive attitude such as empathy, helpful and sincerity. The negative stimuli happened if the nerves perceive the income excessively so it could make unethical actions or fraud. Then, qona’ah (sufficient sense) and modesty are found intuitively as a solution of “tyranny bottom line” in workplace. These attitudes stimulate a resurrection of the harmony of materialistic, psycho, and spiritual consciousness to live in a holistic way and bring closer to God in everyday working life.Practical Implications  — The holistic concept of neuroincome is explained through Neuro-Psycho Spiritual (NPS) methodology.Originality/value  — Authors are using various commercial bank employees’ experience with variation grade and position, local and international bank in Indonesia as their subject.Keywords Income, neuroscience, psychology, spirituality, spiritualist paradigm, consciousnessPaper Type Research Paper 
Committee of Sponsoring Organization of the Treadway Commission (COSO) Framework as a Control Framework Construction Internal Sharia Based Djasuli, Mohamad; Triyuwono, Iwan; Purwanti, Lilik; Roekhudin, Roekhudin
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4386

Abstract

COSO internal control Framework is an operational activity that is widely used for more effective and efficient performance. The purpose of this study is to analyze internal control based on the COSO Framework concept and the concept of Islamic sharia and a comparison between the two. The method used in this research is descriptive qualitative with a database of phenomena and the substance of the meaning of the phenomenon. The findings in this study that the COSO Framework as an internal control system that is proven to be effective and can uncover various cases of violations that occur in the world, both at the organizational and government scale. In principle the COSO Framework 's internal control concept based on the principle of distrust of the organizational hierarchy (management, board of directors, employees, shareholders) . On the other hand, the concept of internal control based on the concept of Islamic sharia is based on aspects of one's spirituality and religiosity (tawhid and taqwa). The concept of Islamic internal control is not based on fear of rule of law, control, people should have faith that everything they do is supervised by God and will be accounted for in life after life with inner awareness. Comparison of the concept of internal control between COSO Framework and Islam in principle are not contradictory, but the concept of Islamic internal control is complementary and fills the empty space in the COSO internal control concept. Tawhid and Taqwa are the first foundations of the COSO Framework which will have a major impact on the successful implementation of the COSO Framework within the organization or institution to prevent everyone in every element in the organization and institution from doing bad or wrong things.
Determinants of capital structures based on the Pecking Order Theory and Trade-off Theory Hotman Jefferson Simatupang; Lilik Purwanti; Endang Mardiati
Jurnal Keuangan dan Perbankan Vol 23, No 1 (2019): January 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v23i1.2579

Abstract

Determining the decision of the company's capital structure is a very important thing because it influences the development of resources potency and the sustainability of a company. Related to deciding on the capital structure, there is still a different perception so far between pecking order theory and trade-off theory. This research aims to know the effect of profitability, sales growth, non-debt tax shield, the tangibility of assets, and funding surplus towards the capital structure of non-financial companies listed in Indonesia Stock Exchange (IDX) period 2014-2017. The research method used was Causal-Comparative Research with samples investigated were panel data of 154 non-financial companies experiencing funding surplus with total observation in the amount of 616. The result of this research shows that non-debt tax shield and growth sales do not affect the company's capital structure. Besides that, funding surplus has a positive effect on the capital structure, while profitability and tangibility assets have a negative effect on the capital structure.JEL Classification: C33, G02, G32DOI: https://doi.org/10.26905/jkdp.v23i1.2579
Firm Value Predictor and the Role of Corporate Social Responsibility Ismi Farida Siregar; Roekhudin Roekhudin; Lilik Purwanti
Jurnal Keuangan dan Perbankan Vol 22, No 3 (2018): July 2018
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v22i3.1804

Abstract

The firm value was an important part of the company to survive in the business world. The right decision to maximize capital had implications for increasing the firm value with the collaboration between management and owners. We examined the effect of managerial ownership, profitability, and firm size toward firm value. Also,  we examined the moderation role of Corporate Social Responsibility (CSR) disclosure in strengthening the effect of managerial ownership, profitability, and firm size on firm value. The analytical technique used the analysis of moderation regression. The research population was manufacturing company sub-sector of consumer goods industry listed in Indonesia Stock Exchange (IDX), and the sample was selected using purposive sampling technique with the number of samples observation for 14 companies. We found that managerial ownership and firm size had a negative effect on firm value. Profitability gave a significant positive effect on firm value. CSR disclosure proved to strengthen the relationship of profitability to firm value, but CSR weakens the relationship between managerial ownership and firm size toward firm value.JEL Classification: G32, M14DOI: https://doi.org/10.26905/jkdp.v22i3.1804
DETERMINAN EFEKTIVITAS PENERAPAN SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SAKIP) Ismi Febiani; Gugus Irianto; Lilik Purwanti
Jurnal Reviu Akuntansi dan Keuangan Vol. 6 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (881.211 KB) | DOI: 10.22219/jrak.v6i1.5079

Abstract

The purpose of this study is done to determine the level of work units, central governmentsupport, guidance SAKIP evaluation of implementation, and quality and quantity of humanresources of the effectiveness of the implementation of SAKIP. This research is quantitativeresearch, collected by survey through questionnaires. The sample consisted of employees amountedby 110 respondents. This study sampling technique using non-probability sampling with saturated samples (sampling census). The results showed that the working unit commitment andthe quality and quantity of human resources affect the effectiveness of SAKIP, while the centralgovernment support and evaluation guidelines on the implementation SAKIP have no influenceon the effectiveness of SAKIP.Ke ywords: Effectiveness SAKIP Implementation, Government Agencies Performance Accountability System, Employees
Co-Authors . Setiyarini Abd. Rasyid Syamsuri Aditya Maulana, Aditya Agus Arifin Ahmad Rizal Jayadi ahmad yani Aji Dedi Mulawarman Ali Djamhuri Alifiyah, Putri Dwi Allegheno Ditoananto Andika Dwi Krisna Andriani Andrias Nur Rochim 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 Endang Mardiati Eny Zuhrotin Nasyi’ah Erwin Saraswati 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 Indrayani Ismi Farida Siregar Ismi Febiani Iwan Triyuwono Kharisma Nugraha Putra Kharisma Nugraha Putra Khuluq, Husnul Made Sudarma Marchelyn Pongsapan Mas Nur Mukmin 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 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 Prasetio, Januar Eko Pratama, Bhakti Prasetya Putra, Kharisma Nugraha R Boby Tri Arganata Ramadhan, Taufiq Ramadhani, Annas Rahmat Ramadhani, Febrina Nur Rendy Gigih Pratama Riana, Aista Wahyu Rino Tam Cahyadi, Rino Tam Roekhudin Roekhudin Roekhudin, Roekhudin Rosalina Pebrica Mayasari Rosidi Rosidi Rosidi Rosidi Rosidi Rosidi, R Rosyid, Muhammad Fahminuddin Rr. Sri Pancawati Martiningsih Rr. Sri Pancawati Martiningsih salmah, st Saraswati, Ni Made Ananda 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 Tri Wahyu Oktavendi Umaimah Unti Ludigdo Wuryan Andayani Yazied, Naufal Yeney Widya Prihatiningtias Zaki Baridwan Zeffri Setiawan Zeffri Setiawan Zhongqiu Zhao Zulfikar Ismail Zulfikar Ismail