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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) Amsir Accounting & Finance Journal 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 GOOD CORPORATE GOVERNANCE, FINANCIAL PERFORMANCE AND SUSTAINABILITY REPORT Sri Wahjuni Latifah; Muhammad Fahminuddin Rosyid; Lilik Purwanti; Tri Wahyu Oktavendi
Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 2: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (868.365 KB) | DOI: 10.22219/jrak.v9i2.8902

Abstract

This study aims to analysiss and examine the effect of the financial performance and good corporate governance on sustainability report. Financial performance is measured using ROA. Good corporate governance mechanisms used are managerial ownership, independent commissioner board, board of directors and independent audit committee. The population is state-owned companies listed in the Indonesia Stock Exchange during 2011-2014. A purposive sampling method is used as a sampling method and 13 companies are selected as samples. A multiple linear regression analysis using SEM-PLS program is employed as a data analysis tool. The results show that the ROA, the board of directors, and audit committees affect sustainability reports; while managerial ownership and independent board do not affect sustainability reports.
Factors that Influence Internal Control Weakness of Local Government (Empirical Study on Provincial Government in Indonesia) Arif Kurniawan Wahono; Lilik Purwanti
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aimed to test factors that influence internal control weakness of local government. Independent variables were economic growth was measured by gross domestic product regional, government size was measured by total assets, revenues of local government (PAD), complexity was measured by total population. Dependent variable was Internal control weakness was measured by the number of BPK RI’s finding about Internal Control Systems.  This study used secondary data from BPK RI report and BPS report. This study’s object was 33 provincial government in Indonesia with period 2012-2013, so number of samples were 66. Hypothesis tests used multiple regression analysist. F test showed economic growth, government size, PAD and complecity had simultaneous significant effect on the internal control weakness. T-test showed government size had partial significant effect on the internal control weakness. Economic growth, PAD and complexity didn’t have significant partial effect on internal control weakness.Keywords: Internal Control Weakness, Economic’s Growth, Government’s Size, PAD and Complexity
PENGARUH KECERDASAN EMOSIONAL DAN PERILAKU BELAJAR TERHADAP PEMAHAMAN AKUNTANSI (Studi pada Mahasiswa Akuntansi Program S1 Universitas Brawijaya) Ahmad Rizal Jayadi; Lilik Purwanti
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 1: Semester Ganjil 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research aims  to examine impact of emotional intelligence  that is measured by self understanding, self control, motivation, empathy, and social ability, and learning behavior that is measured by aspects of the habit following the lesson, the habit of reading books, visiting libraries, and habits for exams whereas accounting understanding was measured by score of accounting subjects. Research sample is 80 respondents. Data analysis method is multiple regression. Result of examination indicates that  hypothesis 1 which stated that  emotional intelligence  by self understanding, self control, motivation, empathy, and social ability  significantly influence the interest of  accounting understanding. Hypothesis 2 which stated that learning behavior measured by aspects of the habit following the lesson, the habit of reading books, visiting libraries, and habits for exams significantly influence the interest of accounting understanding. Hypothesis 3 which stated that  emotional intelligence  and  learning behavior in a together influence the interest of accounting understanding. Keywords:  Emotional  Intelligence,  Learning Behavior, Accounting Understanding
PENGARUH MOTIVASI TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (Studi pada Mahasiswa Akuntansi Program S1 dan Program PPAk Universitas Brawijaya) Andrias Nur Rochim; Lilik Purwanti
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The objective of research is to validate empirically the effect of quality motivation, career motivation, and economic motivation on the interest of accounting students to follow PPAk and to compare what the motivation influences the interest to attend to PPAk among the accounting students of S-1 Program and PPAk Program. Research sample is 82 respondents, consisting of 52 accounting students of S-1 Program and 30 accounting students of PPAk Program. Data analysis method is multiple regression. Result of examination indicates that quality motivation, career motivation, and economic motivation significantly influence the interest of accounting students to attend to PPAk. Among accounting students of S-1 Program, a motivation influencing the interest to attend to PPAk is career motivation, while among accounting students of PPAk program, a motivation influencing their interest for PPAk is quality motivation and career motivation. Keywords:       Quality Motivation, Career Motivation, Economic Motivation, Interest, Accounting Profession Education
COMPREHENSION LEVEL ANALYSIS OF REGIONAL GOVERNMENT AGENCIES AGAINST ACCRUAL BASED GOVERNMENT ACCOUNTING STANDARDS IN ACCORDANCE WITH PP NO. 71 2010 (A CASE STUDY OF LOCAL GOVERNMENT OF SUMENEP) R Boby Tri Arganata; Lilik Purwanti
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The purpose of this research is  to determine the level of understanding of local government   of Sumenep officials in implementation of PP 71 2010 about concerning Governmental Accounting Standards (SAP) accrual-based and what factors become the obstacle. The type of this research is qualitative descriptive. The object of this research is the local government of Sumenep. Data used in this study are primary data and secondary data. The methods of data analysis using descriptive analysis. The results by using data analysis and research findings in local government officials of Sumenep that observed from parameters common understanding, structure’s understanding, and the implementation confirm that the local government officials of Sumenep has a good level of understanding and ready for implementing SAP 2010 accrual basis Untortunately, in the implementation of PP No. 71 2010 about Government Accounting Standards is still needs some improvement cause of Local Government Financial Report (LKPD) has been done manually (excel) and staff’s education who are not appropriate in department or expertise.   Keywords : Standar Akuntansi Pemerintahan, Akrual  Basis, Pemerintah Daerah
Kecakapan Managerial, Skema Bonus, Managemen Laba, dan Kinerja Perusahaan Lilik Purwanti
Jurnal Aplikasi Manajemen Vol 8, No 2 (2010)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Earning management is choice to manager in determining policy of accountancy to maximize manager utilitas and improve company value. One of the motivation of earning management is to get bonus that based on profit obtained by manager. Managerial Capability influence manager do earning management. Capable Manager and can make decision which giving added value to company is one of the successfulness key a company. To increase profit or company performance, manager do earning management.Keywords: earning management, Managerial Capability, bonus
REFLEKSI PERILAKU PENGGUNA LAPORAN KEUANGAN ATAS PRAKTIK MANAJEMEN LABA DALAM PERSPEKTIF WETON Lilik Purwanti
Jurnal Akuntansi Multiparadigma Vol 6, No 3 (2015): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (841.719 KB) | DOI: 10.18202/jamal.2015.12.6029

Abstract

Abstrak: Refleksi Perilaku Pengguna Laporan Keuangan Atas  Praktik Manajemen Laba Dalam Perspektif Weton. Tujuan dari penelitian ini mencari dan menganalisis makna praktik manajemen laba menurut persepsi pengguna laporan keuangan berdasarkan weton. Dengan pendekatan kualitatif, penelitian ini mengumpulkan data dari pemeriksa pajak, analis kredit bank, dan investor. Hasil penelitian menunjukkan pemeriksa pajak (Senin wage) memaknai praktik manajemen laba sebagai lipstik dan manipulasi laba, semetara analis kredit (Senin Pon) memaknainya sebagai kosmetik. Investor (Selasa pahing) memaknai manajemen laba sebagai rekayasa laba. Perilaku pemeriksa pajak tidak mencerminkan karakternya, sedangkan perilaku analis kredit dan investor mencerminkan karakternya. Kondisi lingkungan keluarga, lingkungan kerja, pengalaman, dan selalu berpikir positif adalah faktor yang memengaruhi pembentukan karakternya. Abstract: Reflection of Financial Statements User Behaviour on Perceiving the Meaning of Earning Management Practices in Weton Perspective. This research aims to find the interpretation of earnings management practices in users perception of financial statements based on weton (birth day). By using qualitative approach, the data was collected from tax inspector, credit analyst, and investor. The result shows that the tax inspector (Monday wage) interprets earnings management practices as lipstick and earnings manipulation while Credit analyst (Monday Pon) interprets it as a cosmetic. Investor (Tuesday Pahing) interprets it as earning engineer. The behavior of tax inspector does not reflect his character while credit analyst and investor behavior reflect their characters. Family and working environment, experience, and positive thinking influence the character building. 
Determinants of Internal Audit Effectiveness and Implication on Corruption Prevention in The Religious Ministry Ika Shohihah; Ali Djamhuri; Lilik Purwanti
Wacana Journal of Social and Humanity Studies Vol. 21 No. 1 (2018)
Publisher : Sekolah Pascasarjana Universitas Brawijaya

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Abstract

This study aims to examine and analyze the influence of auditor competence, independence of internal audit organization, relationship between internal and external auditors, management support to the effectiveness of internal audit, and the effect of internal audit effectiveness on the corruption in Inspectorate General of Ministry of Religious Affairs RI involving 152 respondents. The analysis method employed PLS (Partial Least Square) by utilizing SmartPLS 2.0 software. The result of the research shows that there is positive influence of the auditor competence, independence of internal audit organization, relationship between the internal and external auditors, and management support to the effectiveness of internal audit. This study proves that the effectiveness of internal audit tends to decrease corruption. In addition, this study also supports the Inspectorate General of Ministry of Religious Affairs as part of the governance of Kemenag organizations can help fight corruption.
The Determinants of Efficiency of Higher Education Institutions with Public Service Agency Status in Indonesia Faizal Angga Nugraha; Imam Subekti; Lilik Purwanti
e-2477-1929
Publisher : Institute of Research and Community Service, University of Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijleg.2019.005.01.3

Abstract

The purpose of this study is to measure technical efficiency score of Higher Education Institutions (HEI’s) especially Public Service Agencies (PSA) in Indonesia during 2013-2015 and analyse its determinants i.e. non service revenue, Service cost and financial independence. The data were utilized in this research were indigenous secondary data of financial statement 32 PSA's universities, forlap dikti, BAN PT and PPK BLU's directorate report. This research utilized 2 stages, in the first phase was to measure technical efficiency zooms colleges which methods were non parametrik with Data Envelopment Analysis (DEA) approaching VRS'S assumption and input oriented and the second phase used regression tobit's model. The results pointed out that the score of technical efficiency showed an increase in the period of 2013-2015. It means that there is an increase in the number of universities capable of optimizing the whole its resources (input) in producing output gradually towards efficient. Another result showed that the non service revenue, service cost and financial independence had positive affect to the technical efficiency. 
Mekanisme Corporate Governance, Manajemen Laba Dan Kinerja Perusahaan (Studi Empiris Pada Perusahaan Yang Terdaftar Di BEI) . Setiyarini; Lilik Purwanti
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.
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 Larasati, Ruth Ratih Linawati Linawati Made Sudarma Mas Nur Mukmin Mazda Eko Sri Tjahjono Melinda Ibrahim Mohamad Djasuli, Mohamad Mohamad Khoiru Rusydi Muhammad 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 Rosalina Pebrica Mayasari Rosdita Indah Yuniawati Rosidi Rosidi Rosidi Rosidi Rosidi Rosidi, R Rosyid, Muhammad Fahminuddin Rr. Sri Pancawati Martiningsih Ruthmia, Rezekiro Indah salmah, st Salsabila Rudini, Khansa San Rudiyanto 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 Yohanes Cores Seralurin Zeffri Setiawan Zhongqiu Zhao Zuhrotin Nasyi’ah, Eny Zulfikar Ismail Zulfikar Ismail