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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

Author-ID : 349854

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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Articles

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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.

Multidimensional Governance For Islamic Philanthropic Institutions: Extended Maqashid Sharia Perspective Rosalina Pebrica Mayasari; Iwan Triyuwono; Lilik Purwanti; Wuryan Andayani
The International Journal of Accounting and Business Society Vol. 31 No. 1 (2023): 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.2023.31.1.703

Purpose — This study aims to build the concept of sharia governance of Islamic philanthropic institutions based on extended maqashid sharia. Design/methodology/approach — This research is qualitative research with a religionist paradigm rooted in Islamic values (Qur'an and Sunnah) and following sharia (maqashid sharia) objectives. The methodology built is an Islamic integrative methodology that integrates mashallah elements from the extended maqashid sharia. Findings — Multidimensional governance is intended to achieve Allah's pleasure in this world and the hereafter. Mashlahah (benefits) can be realized by maintaining the five dimensions of the extended maqashid sharia: spiritual, physical and non-physical, intellectual, social, and financial. Practical implications — This governance concept can be used to build new awareness for practitioners of Islamic philanthropic institutions or other Sharia nonprofit institutions in carrying out the idea of governance derived entirely from the Qur'an and hadith. The results of this study can also be used as a guide in improving the quality of governance of Islamic philanthropic institutions, leading to the increased trust of the people in Islamic philanthropic institutions. Originality/value—The concept of multidimensional governance is built from an intact reality. Multidimensional governance includes material, religious, Aaliyah, Kamiya, and messiah elements, as well as submission and obedience to Allah as the source of reality, knowledge, and truth so that the scope of governance is intact, covering material and non-material matters in addition to the aims and objectives of the world and hereafter. Paper type — case study

Gender Diversification in The Perspective of Accounting Fraud: A Literature Review Study Susmita Dian Indiraswari; Lilik Purwanti
Indonesian Journal of Contemporary Multidisciplinary Research Vol. 2 No. 3 (2023): May, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/modern.v2i3.3938

Gender diversification or gender diversity refers to efforts to increase the representation and participation of individuals from diverse gender backgrounds in the workplace. Accounting fraud, on the other hand, refers to practices carried out by individuals or organizations to manipulate financial information for personal or organizational gain. This article provides an overview of gender diversification in the perspective of accounting fraud using a qualitative approach and literature review method. Content analysis is the analysis technique used in this literature review research to prevent possible misinterpretation due to the researcher's lack of knowledge or insufficient information in the literature. The research report is written in a simple and easy-to-understand language, considering the researcher's limitations in conducting an in-depth and detailed study. The principle of simplicity and ease is applied to ensure that the content of the counseling and guidance program evaluation report can be easily understood by readers

NON HALAL INCOME: CRITICAL OF ACCOUNTING TREATMENT, SOURCE AND UTILIZATION AT BANK ACEH SYARIAH Indrayani; Lilik Purwanti
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 3 (2023): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i3.870

The purpose of this study is to examine the sources of non-halal income and its usage in Aceh Sharia banking, as well as to critique the use of non-halal income sources. This research employs a qualitative method with a critical approach to the consistency of Sharia banking compliance with Islamic principles. The results show that Aceh Sharia Bank's use, measurement, presentation, and disclosure of financial information are in line with PSAK 101. Aceh Sharia Bank obtains non-halal income from placing funds in non-sharia banks and earning interest income that is used to fund social activities. This creates a paradox for sharia banks that encourage people to migrate to sharia banking, while their funds are mostly placed in non-sharia banks and used for public purposes that enhance the positive image of sharia banking.

CSR AND BRANDING BASED ON ISLAMIC PERSPECTIVE: HABERMAS' CRITICAL THEORY Sri Wahyuni; Lilik Purwanti
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 3 (2023): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i3.871

The purpose of this research is to explore the concept of CSR branding from the perspective of Islam and through the communication theory of Habermas. CSR is understood as a form of corporate responsibility that involves social concern for the environment in order to strengthen its positive image in society. However, some companies distort the concept of CSR towards branding, which is considered by the majority of society as a manipulative act. In Habermas' communication theory, CSR is one form of communicating the social and environmental effects of a company's economic actions on certain groups in society as a whole. And from an Islamic perspective, CSR branding can be communicated effectively and is permissible as long as it does not violate Sharia principles such as honesty, transparency, and avoiding things that contradict Islamic values

DIALEKTIKA RISET AKUNTANSI DALAM PERSPEKTIF JAZZ Muhammad Ichsan; Lilik Purwanti
Jurnal Akuntansi Multiparadigma Vol 12, No 2 (2021): Jurnal Akuntansi Multiparadigma (Agustus 2021 - Desember 2021)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.2.14

Abstrak - Dialektika Riset Akuntansi dalam Perspektif JazzTujuan Utama - Artikel ini berupaya menunjukkan potensi musik jazz sebagai metodologi dalam riset akuntansi.Metode – Penelitian ini menggunakan metode deskriptif kualitatif dengan pengumpulan data melalui dokumentasi dan wawancara. Seorang penulis buku metodologi riset akuntansi dan musisi jazz menjadi informan penelitian ini.Temuan Utama – Penelitian menunjukkan bahwa musik jazz dapat diabstraksi dan diturunkan menjadi metodologi melalui penggunaan metafora yang dibagi menjadi tiga elemen kunci yaitu proses, dimensi, dan tujuan. Metodologi musik jazz (MMJ) dapat digunakan pada ranah riset akuntansi emansipatoris untuk mengkonstruksi konsep akuntansi yang mengedepankan keberagaman dan mendorong keunikan. Selain itu MMJ memiliki nilai spiritual dan pendekatan yang holistik. Implikasi Teori dan Kebijakan – Implementasi MMJ menempatkan manusia sebagai makhluk yang senantiasa mendambakan keindahan hakiki dalam bentuk keadilan dan keseimbangan. Jazz dapat dipahami sebagai sebuah cara pandang terhadap berbagai realitas kehidupan termasuk akuntansi.Kebaruan Penelitian – Penelitian ini melihat diskursus akuntansi melalui perspektif musik. Abstract - Dialectics of Accounting Research in Jazz PerspectiveMain Purpose - This article attempts to demonstrate the potential of jazz as a methodology in accounting research.Method - This study used a descriptive qualitative method. An author of accounting research methodology books and jazz practitioners were the informants of this research.Main Findings – This study showed that jazz could be abstracted and derived into a methodology through metaphors divided into three key elements, namely process, dimensions, and objectives. Jazz music methodology (MMJ) can be used in emancipatory accounting research to construct accounting concepts that promote diversity and encourage uniqueness. In addition, MMJ has spiritual values and a holistic approach.Theory and Practical Implications - The implementation of MMJ places humans as creatures who always crave beauty in the form of justice and balance. Jazz can be understood as a way of thinking about various realities of life, including accounting. Novelty - This study portrays accounting discourses through a musical perspective.

PENGARUH METODE PEMBELAJARAN KOOPERATIF TIPE JIGSAW TERHADAP PRESTASI BELAJAR MAHASISWA: SEBUAH EKSPERIMEN SEMU Zulfikar Ismail; Lilik Purwanti
Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstract: The Effect of Cooperative Learning Method in Jigsaw Type on the Students’ Learning Performance: A Semi Quasi Experiment. This study is aimed to prove whether there are differences in students’ learning achievements in studying Financial Accounting I about IFRS between Jigsaw cooperative learning method and conventional learning method. The subject of this study is students of Accounting Department of Brawijaya University of Malang who were taking financial accounting I in the short course of 2009–2010. The data analysis is carried out by difference test to prove students’ learning achievement taught using Jigsaw cooperative learning method and conventional method. The study proves that in understanding financial accounting about IFRS, the learning process using Jigsaw cooperative learning method is better than the conventional method.Abstrak: Pengaruh Metode Pembelajaran Kooperatif Tipe Jigsaw terhadap Prestasi Belajar Mahasiswa: Sebuah Eksperimen Semu. Penelitian ini bertujuan untuk membuktikan perbedaan antara prestasi belajar mahasiswa dalam mempelajari Akuntansi Keuangan I tentang IFRS, antara tipe jigsaw dan metode konvensional. Penelitian ini menggunakan mahasiswa Departemen Akuntansi Univerrsitas Brawijaya Malang yang mengambil mata kuliah pendek tahun 2009-2010. Analisis data dilakukan dengan uji beda untuk membuktikan prestasi mahasiswa yang diajarkan dengan metode jigsaw dan metode konvensional. Studi membuktikan bahwa metode pembelajaran tipe jigsaw lebih baik daripada metode konvensional.

Digitalisasi dan Legalisasi UMKM Desa Langenharjo Kabupaten Kediri Lilik Purwanti; Iwan Triyuwono; Rr. Sri Pancawati Martiningsih; Eny Zuhrotin Nasyi'ah
Jurnal Abdimas Vol 27, No 1 (2023): June 2023
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/abdimas.v27i1.42555

Usaha Mikro Kecil dan Menengah (UMKM) merupakan salah satu penggerak utama perekonomian di Indonesia. Menurut Badan Pusat Statistik (BPS) jumlah UMKM mencapai 64 juta. Angka tersebut mencapai 99,9% (data Kementerian Koperasi dan UKM RI) dari keseluruhan usaha yang beroperasi di Indonesia. Oleh karena itu harus dikelola dengan baik agar dapat terus berkembang. UMKM sebagian besar bergerak di bidang makanan di DesaÂ Langenharjo, Kecamatan Plemahan Kabupaten Kediri. Berdasarkan diskusi awal dengan pelaku UMKM, ada masalah pemasaran dan legalitas (Ijin Usaha dan Sertifikat Halal). Segi pemasaran masih konvensional buka toko di rumah masing-masing dan belum ada yang menjual secara online karena mereka tidak mengetahui bagaimana cara membuat Platform digital melalui e-commerce. Secara hukum UMKM perlu ijin dan Sertifikat Halal untuk menjamin produknya dan semua UMKM belum mengetahui bagaimana cara atau prosedur dalam mengurus sertifikat halal produknya. Permasalahan yang dihadapi pelaku UMKM tersebut menjadi pemikiran sangat mendesak diperlukan peran akademisi untuk melakukan pengabdian kepada masyarakat. Dengan pengabdian ini diharapkan dapat membantu pelaku UMKM untuk mengatasi masalah yang selama ini belum bisa dipecahkan. Tim pengabdian akan berusaha untuk membantu dengan melakukan pelatihan dan pendampingan pelaku UMKM. Pelatihan meliputi materi strategi pemasaran dan promosi, prosedur pengajuan ijin UMKM dan prosedur pengajuan Sertifikat Halal. Dengan pelatihan diharapkan pelaku UMKM dapat memperoleh tambahan pengetahuan tentang strategi pemasaran baik secara offline maupun online, prosedur mengajukan ijin UMKM dan prosedur pengajuan Sertifikat Halal. Kegiatan dilanjutkan pendampingan, pelaku UMKM sebagai mitra akan dapat membuat sendiri akun di media sosial dalam bentuk Facebook, Instagram, dan website. Platform digital melalui e-commerce dapat menjangkau pasar yang lebih luas jika dibandingkan penjualan konvensional. Platform e-commerce memungkinkan pelaku usaha dapat terhubung langsung dengan konsumen secara cepat dan luas bahkan hingga melewati batas negara. Sebagian besar konsumen pun kini lebih memilih platform digital sebagai sarana menemukan produk yang dicari. Harapannya semua UMKM sudah memiliki platform digital tersebut pada saat pendampingan selesai. Selain itu pelaku UMKM dapat mengurus sendiri ijin usaha UMKM dan sertifikat Halal melalui pendampingan dari tim pengabdian.

Accounting Research Within the Framework of Feminist Theory Mazda Eko Sri Tjahjono; Lilik Purwanti
Jurnal Multidisiplin Madani Vol. 3 No. 8 (2023): August, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v3i8.5064

Feminist theory is one of the theories that discusses how women advocate for themselves in social life. This article aims to discuss the development of feminist accounting research in Indonesia. Literature studies were chosen in this article to enrich the forms and variations of feminist accounting research. Feminist issues cannot be analyzed with a quantified gender dichotomy. The role of women in the accounting profession is quite diverse. The methods and approaches used in feminist research are commonly used in other studies. This article is expected to serve as a catalyst for the development of future feminist accounting research

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

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