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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

Author-ID : 349854

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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Articles

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Menggali Makna KepatuhanWajib Pajak Usaha Mikro Cindy Getah Trisna June; Unti Ludigdo; Lilik Purwanti
Jurnal Akuntansi dan Perpajakan Vol 5, No 1 (2019): March 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v5i1.2810

Penelitian ini bertujuan untuk menggali makna kepatuhan dari sudut pandang wajib pajak kelompok usaha mikro. Penelitan ini hadir dengan paradigma baru yaitu paradigma non positif dengan paradigma fenomenologi pendekatan transendental. Tiga makna kepatuhan yang dapat disimpulkan dari pengalaman informan yaitu yang pertama patuh diartikan sebagai pelaksanaan kewajiban. Kepatuhan pajak artinya setiap yang terutang pajak wajib membayarkan serta melaporkan pajaknya untuk memenuhi kewajibannya. Kedua, makna kepatuhan diartikan sebagai kemauan wajib pajak yang mau bayar setiap bulan. Penemuan makna patuh yang kedua ini ternyata setelah diteliti lebih dalam, kesimpulan dari informan mengatakan tidak peduli benar atau salah yang penting sudah mau bayar setiap bulan sudah tergolong patuh. Ketiga, berkebalikan dengan kesimpulan makna patuh yang kedua, makna patuh yang ketiga adalah seorang wajib pajak dikatakan patuh jika nominal yang dibayarkan sesuai serta pelaksanaannya juga tepat waktu. Kata kunci: makna kepatuhan, usaha mikro, paradigma non-positif, fenomenologi transedental DOI: https://doi.org/10.26905/ap.v5i1.2810

Mengungkap Cara Melakukan Praktik Fraud di Pemerintah Kota Malang Annas Rahmat Ramadhani; Iwan Triyuwono; Lilik Purwanti
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 1 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i1.7311

This study aims to reveal fraud practices in the government environment, especially in Malang City Government. The study uses an interpretive approach with ethnomethodology method developed by Garfinkel to find ways or methods that are believed in a social environment based on social interactions in daily life. The data in this study were obtained from observations in the field by actively participating in each activity, in-depth interviews related to ways to commit fraud in Malang City Government with people who are related and has direct contact with fraud, and using documentation based on irregularities documents. Data analysis was performed using indexicality and reflectivity analysis. The results of the study show that there are four ways to conduct fraudulent practices in Malang City Government, such as; giving gifts, Bancakan, misuse of the budget starting from the preparation to accountability, and embezzling government assets into private property. The results of this study confirm that fraud practices Malang City Governement depend on its socio-geographical conditions where the culture habits of the “Bahasa Walikan” and the “Oyi Tok Wes” phrase support fraud.

A New Era of Government Financial Management: A Case Study of Non-Cash Policies in Local Governments Zeffri Setiawan; Rosidi Rosidi; Lilik Purwanti
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i3.15672

This study aims to understand the implementation steps of non-cash transaction policies in the Central Java Provincial Government, with the Policy Implementation Theory from Edward III (1980) to analyze the supporting and inhibiting factors of implementation. The use of non-cash as a transaction tool, there is still debate regarding the benefits and disadvantages of using non-cash transactions to the public. This research is descriptive qualitative research with a case study approach. The results showed that the implementation of the non-cash policy in the Central Java Provincial Government carried out the following steps: preparation, implementation, control. Supporting factors in implementation come from communication and financial resources. Meanwhile, human resources, physical resources, dispositions, and bureaucracy need to be evaluated because they can hinder implementation in the Central Java Provincial Government. Research shows that the implementation of the non-cash transaction policy has been going well in terms of the implementer's understanding of non-cash administration.

Menyingkap Rahasia di Balik Runtuhnya Lembaga Keuangan Mikro ‘Bertopeng’ Syariah Agus Arifin; Lilik Purwanti; Yeney Widya Prihatiningtias
Jurnal Manajemen dan Kewirausahaan Vol 6, No 2 (2018): December 2018
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jmdk.v6i2.2240

This study aims to explain the reasons behind the bankruptcy of BMT (Baitul Maal Wat Tanwil) PSU Malang with case study approach. The data are collected through documentation and interviews. The interviews are conducted on five informans namely informan A, B, C, D and E. The results show that the bankruptcy of BMT PSU is caused by internal factors and external factors. Internal factors causing bankruptcy of BMT PSU are: unproductive fund management, bad credit (financing), fraud by employees, business loss, too high percentage of profit sharing, lack of good corporate governance (GCG) and weak internal control. Externals include: lack of security guarantees on customers' funds, economic pressures, lack of supervision and guidance from relevant agencies, as well as the onslaught of stronger new competitors. The findings of this research related to the causes of the bankruptcy BMT PSU, is expected to be useful for practitioners and the government in preparing strategies for strengthening BMT in the future.https://doi.org/10.26905/jmdk.v6i2.2240

Governance In Developing Village Tourism And Focus Of Mawar Picking In Batu City Lilik Purwanti
Journal of Innovation and Applied Technology Vol 6, No 2 (2020)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jiat.2020.006.02.2

BUM Desa is business entities whose almost all of the capital is owned by the Village through investment. BUM Desa Sejahtera Gunungsari has been formed since 2018. Gunungsari Village has the tourism potential of Picking Roses, land of lanterns and cultural arts. The problem are not ready the organization's management, business management strategies, tourism promotion, marketing and accountability system. The method used by the PAR and Strategic Management approach with 4 stages. The solutions are emphasized on environment observation and strategy formulation. Therefore it is necessary to develop an appropriate BUM Desa management model for Tourism Villages which consists of a management system, financial management, and governance of promotion and marketing. The application of financial management uses the BUM Desa Accounting Application System which must be supported by improving the knowledge and skills of BUM Desa administrators.

FRAUD PENGADAAN BARANG DAN JASA DENGAN KESESUAIAN KOMPENSASI SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA PEMERINTAH KAB/KOTA DI KALIMANTAN SELATAN Kharisma Nugraha Putra; Iwan Triyuwono; Lilik Purwanti
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 2, No 2, (2018)
Publisher : Univeristas Islam Bandung

Penelitian ini bertujuan untuk menguji pengaruh sikap kearah perilaku, norma subyektif, dan kontrol perilaku persepsian terhadap niat aparatur sipil negara dalam melakukan fraud pengadaan barang dan jasa yang dimoderasi oleh kesesuaian kompensasi. Sampel dalam penelitian ini adalah kelompok kerja Unit Layanan Pengadaan (Pokja ULP) pada tiap pemerintah kab/kota di Kalimantan Selatan. Metode pengumpulan data adalah survei menggunakan kuisioner sebagai instrumen penelitian. Jumlah sampel sebanyak 316. Data dianalisis menggunakan Structural Equation Modelling-Partial least square (SEM-PLS) dengan program WarpPLS 6.0. Hasil penelitian menemukan kesesuaian kompensasi memoderasi pengaruh sikap kearah perilaku dan kontrol perilaku persepsian terhadap niat aparatur sipil negara dalam melakukan fraud pengadaan barang dan jasa. Namun demikian, kesesuaian kompensasi tidak signifikan memoderasi pengaruh norma subyektif terhadap niat aparatur sipil negara dalam melakukan fraud pengadaan barnag dan jasa.

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

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.

Fraud Procurement Of Goods And Services A Perspective Of The Theory Of Planned Behavior Kharisma Nugraha Putra; Iwan Triyuwono; Lilik Purwanti
Jurnal Akuntansi Vol. 22 No. 3 (2018): September 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v22i3.395

This research adopted the theory of planned behavior to examine the factors affecting the intentions fraudulent procurementÂ of goods and services. The purpose of this research are to examine the effect of attitude toward behavior, subjective norm, and perceived behavioral control on the intentions fraudulent procurement of goods and services. The sample in this study are working group of procurement services units at each city/regency goverment in south borneo.Â The method of data collection is survey using questionnary as instrument of the research. The ammount of the sample was 316. The data was analysed using Structural Equation Modelling-Partial least square (SEM-PLS) with WarpPLS 6.0. The result of research finds attitude toward behavior, subjective norm, and perceived behavioral control has a positive effect on the intentions fraudulent procurement of goods and services.

The Role of Corporate Governance as a Moderating Variable on Earnings Management and Carbon Emission Disclosure Ayu Astari; Erwin Saraswati; Lilik Purwanti
Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 1 (2020): March 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

The purpose of this study is to examine the influence of earnings management on carbon emission disclosure with corporate governance as a moderating variable. The population was companies in the sector of industry and chemical, agriculture, energy, transportation listed on the Indonesia stock exchange (IDX). Based on the purposive sampling method, 12 companies were selected as the samples (60 firm-year observations). The data analysis technique used is the moderate regression analysis (MRA). The results showed that the earnings management has a significant positive effect on carbon emission disclosure. The board of commissioner size moderates the influence of the earnings management on the carbon emission disclosure. The board of directors has a role in affecting the carbon emission disclosure, while the independent commissioners, the institutional ownership, and the audit committee meetings do not have a significant effect on weakening the effect of profit management on carbon emission disclosure

Peran Big Data dalam Membangun Smart City untuk Sistem Perpajakan Daerah Ayu Fury Puspita; Mohamad Khoiru Rusydi; Lilik Purwanti
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 6 No. 2 (2023): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v6i2.004

The Role of Big Data to Establish Smart City for Local Taxation System Purpose: This study aims to analyze the opportunities and challenges of big data in building smart cities, especially for local taxation systems. Method: The method used in this research is descriptive method with a qualitative approach. Results: Big data is able to make the work of local governments as regulators more efficient and on target, especially in the field of taxation. This is because big data is able to provide data needed by the government in formulating and implementing policies, such as technology-based tax collection and supervision. Novelty: This research examines the opportunities and challenges of big data in building a smart city from the aspect of the local taxation system. Contribution: This research can be used as material for consideration for the City Government as a regulator in the local taxation system Peran Big Data dalam Membangun Smart City untuk Sistem Perpajakan Daerah Tujuan: Penelitian ini memiliki tujuan untuk mengetahui pengaruh peluang dan tantangan big data dalam membangun smart city khusus untuk sistem perpajakan daerah. Metode: Metode yang digunakan pada penelitian ini adalah metode deskriptif dengan pendekatan kualitatif. Temuan: Big data mampu membuat kerja pemerintah daerah sebagai regulator menjadi lebih efisien dan tepat sasaran, khususnya di bidang perpajakan. Pasalnya, big data mampu menyediakan data yang dibutuhkan pemerintah dalam merumuskan dan melaksanakan kebijakan, seperti pemungutan dan pengawasan pajak berbasis teknologi. Kebaharuan: Penelitian ini mengkaji peluang dan tantangan big data dalam membangun smart city dari aspek sistem perpajakan daerah. Kontribusi: Penelitian ini dapat dijadikan sebagai bahan pertimbangan bagi pemerintah kota sebagai regulator dalam sistem perpajakan daerah.

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 Nasyiâ€™ah, Eny Zulfikar Ismail Zulfikar Ismail

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