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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) 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

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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

Abstract

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

Abstract

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

Abstract

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

Abstract

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

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (461.745 KB) | DOI: 10.29313/amwaluna.v2i2.3815

Abstract

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

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.
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

Abstract

This research adopted the theory of planned behavior to examine the factors affecting the intentions fraudulent procurement  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.  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.
Non-Cash Transaction Policy: The Steps for Cashless Management in Central Java Province Zeffri Setiawan; Rosidi; Lilik Purwanti
The International Journal of Accounting and Business Society Vol. 30 No. 1 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.1.541

Abstract

Purpose - This study aims to understand the implementation steps of the non-cash transaction policy in the Central Java Provincial Government, with Edward III's (1980) "Policy Implementation Theory" as a tool for analyzing the supporting and inhibiting factors of implementation. Design/methodology/approach—This research uses a qualitative approach. Data was collected through in-depth interviews and document collection regarding the application of non-cash transactions. The informants in this study involved 2 participants from the Regional Financial and Asset Management Agency of Central Java Province. These participants are policymakers and technical implementers who apply non-cash transactions to the research object. Findings - Result Research shows that implementing the non-cash transaction policy has been going well from the perspective of the executor's understanding of non-cash management. The Central Java Provincial Government takes steps in policy implementation: preparation, implementation, and control. Supporting factors in implementation come from communication and financial resources. Meanwhile, human resources, physical resources, disposition and bureaucracy need to be evaluated because they can potentially hinder implementation in the Central Java Provincial Government. Practical implications—The implementation of the non-cash transaction policy found supporting factors and obstacles. This is useful in improving the quality of local government financial management so that implementation is not limited to fulfilling obligations but also has uses. Originality/value - Implementing non-cash transactions is necessary for Regional Governments because it brings many benefits in the context of realizing good governance. This study seeks to analyze the application of non-cash transactions and identify the causes of the low application of non-cash transactions. This study reveals the facts related to implementing the non-cash transaction policy so that it can provide input to the government in implementing regional financial management. Keywords- Cashless, Public Policy; Financial Administration; Edwards III Theory Paper type- Case study
Accountability Of Tomangrara Banua Ceremony Marchelyn Pongsapan; Lilik Purwanti
The International Journal of Accounting and Business Society Vol. 30 No. 2 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.2.542

Abstract

Purpose—This study aims to analyze and understand the Toraja Tribe's role in conveying accountability at the Mangrara Banua Ceremony. Design/methodology/approach - This study uses a qualitative approach. Data collection was carried out through in-depth semi-structured interviews and the collection of documents related to the implementation of non-cash transactions. The informants in this study involved five participants consisting of Traditional Elders or To Minaa, the Chief Executive of the Mangrara Banua Ceremony, the Treasurer of the Mangrara Banua Ceremony, Religious Figures, and the General Public as well as cultural observers. Findings -Research results show that accountability is described through the philosophy of Tallu Lolona A'pa' Tauninna at the Mangrara Banua Ceremony. This philosophy contains the same meaning as the Tri Hita Karana concept in Balinese society, where three elements cause happiness to be achieved through harmony. In the application of these three elements of happiness at the mangrara banua ceremony, five models of accountability are created, including: 1) Spiritual Accountability, containing the value of piety and faith in the Deata and To Membali Puang as evidence of respect for the pa'rapuan family in the form of a pesung; 2) Economic Accountability, contains a sense of belonging to the house that is being ordained as proof of love and kinship in the form of cash donations, pork and other materials needed to support the success of the mangrara banua ceremony; 3) Social Accountability by respecting the rights of others not only from the same Tongkonan descent but from the outside community, which is manifested in the form of meat distribution; 4) Ecological Accountability, contains the value of gratitude for nature which has provided itself as ingredients for the mangrara banua ceremony which is packaged in the form of pesung and replanting of used plants; and 5) Accountability for Community Mobilization, contains the value of compliance with Government regulations regarding the Covid-19 Pandemic in the form of implementing health protocols to reduce Covid-19 transmission. Practical implications – The implementation of accountability for the Mangrara Banua ceremony found supporting factors that hindered the implementation of accountability policies. This is useful in improving the quality of the mangrara banua ceremony, so that the implementation that is carried out is not limited to fulfilling aluk activities, but also has the use of bringing together all family members that have been far apart for a long time. Originality/value - Implementation of accountability at the mangrara banua ceremony is a necessity for pa'rapuan because it brings many benefits in order to create a stronger kinship between family members. This study seeks to analyze the application of the Toraja culture contained in every activity of the mangrara banua ceremony. This study reveals the facts that occurred related to the implementation of the accountability process, which is packaged in Aluk Todolo's belief so that it shows that in the world of accounting, accountability is not just a matter of financial statements but the existence of other objects in completing it. Keywords - Tallu Lolona A'pa' Tuainna, Spiritual Accountability, Social Accountability, Economic Accountability, Ecological Accountability, and Community Mobilization Accountability. Paper type - ethnography
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