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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
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Pendampingan Penatausahaan Aset Desa Bagi Aparatur Desa Se-Kecamatan Plemahan Kabupaten Kediri Lilik Purwanti; Dian Surya Ayu; Soelchan Arief Effendi
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 5 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) SPECIAL ISSUE
Publisher : Cv. Utility Project Solution

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

Abstract

Masalah terkait aset di desa Langenharjo adalah ketidakvalidan dan ketidakpastian informasi aset karena kurangnya pelaporan aset secara rutin. Hal ini disebabkan oleh kurangnya tata kelola aset dan pembaruan catatan aset yang tidak sesuai dengan kondisi barang yang sebenarnya. Universitas Brawijaya, dalam upaya pengabdian kepada masyarakat, menyelenggarakan kegiatan pelatihan dan pendampingan. Kegiatan ini bertujuan untuk memberikan pengetahuan tentang pengelolaan aset desa, khususnya dalam hal tata kelola dan pelaporan aset desa. Kegiatan ini dihadiri oleh kepala desa, sekretaris desa, dan pengelola barang milik desa. Pendampingan dilakukan dengan membantu pengelola properti mencatat aset dalam berbagai buku inventaris aset. Hasil dari kegiatan ini berupa Formulir Data Aset Desa dalam format Excel yang mencakup Buku Induk (BI), Kartu Inventarisasi Barang (KIB) A, B, C, D, E, dan F. Dokumen tersebut memuat rincian barang milik desa Langenharjo di kecamatan Pringan, Kabupaten Kediri.
Exploration of The Tri Parartha Concept in CSR Programs based on Tri Hita Karana Lilik Purwanti; Pande Gede Cahyana; Melinda Ibrahim; Zhongqiu Zhao
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.77171

Abstract

This research focuses on local Balinese wisdom, specifically the Tri Parartha concept within Corporate Social Responsibility (CSR) activities based on Tri Hita Karana (THK). The study aims to explore the concepts of asih (mutual love), punia (mutual assistance), and bhakti (mutual respect) in THK-based CSR programs implemented by various companies in Bali. This qualitative study employs a literature review method to gather and analyze data. The findings indicate significant variations in how companies implement THK-based CSR programs. Generally, the application of THK in CSR encompasses several dimensions: Parahyangan, which includes organizing religious customary ceremonies; Pawongan, which involves providing community or employee assistance programs; and Pelemahan, which focuses on environmental sustainability efforts. Additionally, CSR activities reflecting the Tri Parartha values are evident in these initiatives, emphasizing mutual love, assistance, and respect. This research contributes to the accounting literature by providing a detailed understanding of how local cultural values can be integrated into corporate practices, thereby enhancing the social and environmental impact of CSR activities. These insights are valuable for companies, policymakers, and practitioners seeking to incorporate traditional wisdom into modern business practices, promoting sustainability and community well-being.
PENINGKATAN PEMAHAMAN PAJAK UNTUK UMKM BERDASARKAN PP 55 TAHUN 2022 Roekhudin Roekhudin; Devy Pusposari; Lilik Purwanti; Soelchan Arief Effendi; Rr. Sri Pancawati Martiningsih
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1: Januari-April 2024
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v4i1.3088

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memainkan peran yang sangat penting dalam perekonomian Indonesia. Pemerintah selalu berusaha untuk mendukung dan mempromosikan pertumbuhan UMKM di Indonesia. Hal ini tercermin dari langkah yang diambil pemerintah selama ini, yaitu dengan diterbitkan pajak untuk UMKM. Peraturan pajak untuk UMKM mengalami beberapa kali perubahan. Pajak untuk UMKM pertama kali diatur dengan PP No. 46 tahun 2017, selanjutnya dicabut dan diganti dengan PP No. 23 tahun 2018. PP ini kemudian dicabut oleh pemerintah dan diganti dengan PP No. 55 tahun 2022 dengan tarif yang sama dengan PP sebelumnya. Hasil pembicaraan awal dengan para pelaku UMKM di Kampung Madu Desa Bringin Kecamatan Badas Kabupaten Kediri, diketahui bahwa ternyata banyak UMKM yang tidak paham mengenai kewajiban perpajakan mereka dan takut untuk melakukan pembayaran pajak. Atas dasar kurangnya pemahaman aspek perpajakan bagi para pelaku UMKM, pengabdian Masyarakat ini dilaksanakan untuk mengedukasi para pelaku UMKM bahwa dengan melaksanakan kewajiban pajak maka mereka dapat pengenali subyek, obyek, perhitungan perpajakan, serta terhindar dari sanksi pajak, yaitu sanksi karena tidak berNPWP, sanksi bunga karena tidak menyetorkan pajak, sanksi denda karena tidak melaporkan pajak dengan menggunakan SPT Tahunan WP OP 1770. Metode pelaksanaan pengabdian dilakukan dengan memberikan pelatihan dan pendampingan pelaku UMKM. Hasil yang diperoleh adalah telah tersampaikan edukasi dan menambah pemahaman peserta terkait PP 55 tahun 2022, cara menghitung pajak untuk UMKM, cara penyetoran pajak, serta cara pengisian SPT 1770. Diharapkan setelah mengikuti pelatihan, para UMKM dapat melaksanakan kewajiban pajaknya secara mandiri secara rutin dan sesuai peraturan yang berlaku
Peran Unsur Meta-Utaut, Penerimaan Paylater dan Persepsi Penggunaan Terhadap Antropomofisme Indonesia NadaFajar Nurmani'ah Widiarti; Nurkholis Nurkholis; Lilik Purwanti
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 1 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i1.30186

Abstract

Purpose: Applying the integration of UTAUT and MTAM theories, this study investigates the acceptance and usage of paylater from the Indonesian anthropomorphism perspective. Methodology/approach: Quantitative research strategy using methods for gathering data via questionnaires. Using the Lameshow formula, which yields 384.16, the sample size was calculated and rounded to 400 individuals. The combined strategy of the SEM-ANN method is used in this study's data analysis. Findings: The research presented here demonstrates that behavioral intentions are mostly determined by their performance expectations. The elements of effort expectancy, social influence, facilitating condition, hedonic motivation, habit, and trust in shaping user behavioral intentions all support this. However, perceived risk and perceived cost have the effect of decreasing behavioral intention to use. One of the things that encourages usage behavior is its goal. Practical implications: This empirical study breaks out the paylater adoption-influencing aspects from an Indonesian social perspective. IT developers can create user-friendly or widely approved paylater applications in this approach. Originality/value: This study builds pricing value components by combining the UTAUT and MTAM methodologies with structural equation modeling (SEM) and analysis of neural network (ANN) techniques. In recognizing connections that are linear and non-linear. 
The Determinants of Review Quality and Its Implication to Local Government’s Financial Statements Quality Maulana, Aditya; Djamhuri, Ali; Purwanti, Lilik
Jurnal Economia Vol 13, No 2: October 2017
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (630.194 KB) | DOI: 10.21831/economia.v13i2.14980

Abstract

Abstract: The Determinants of Review Quality and Its Implication to Local Government’s Financial Statements Quality. This study aimed to explain the effect of competencies, organizational commitment and internal control system to the quality of the review and the implication to the quality of local government’s financial statements (LKPD). The review in this context is the review of LKPD. This research used multiple linear regression analysis to examine the effect of competencies, organizational commitment and internal control system to the quality of the review of LKPD, and the test to the effect of quality of the review on the quality of LKPD used simple linear regression analysis. Research objects are the internal auditor of the regional inspectorate on eight areas in ex-Malang residence. The results of the study indicate that the quality of the review affected by the competencies, organizational commitment and internal control system and quality of the review effect the quality of LKPD. Keywords: competencies, organizational commitment, internal control system, quality of the review, quality of local government’s financial statements.Abstrak: Determinan Kualitas Reviu dan Implikasinya terhadap Kualitas Laporan Keuangan Pemerintah Daerah. Penelitian ini bertujuan untuk menjelaskan pengaruh dari kompetensi, komitmen organisasi dan sistem pengendalian intern (SPI) terhadap kualitas reviu dan implikasinya terhadap kualitas Laporan Keuangan Pemerintah Daerah (LKPD). Reviu dalam hal ini adalah reviu LKPD. Penelitian ini menggunakan analisis regresi linier berganda untuk menguji pengaruh kompetensi, komitmen organisasi dan sistem pengendalian intern terhadap kualitas reviu, sedangkan uji terhadap pengaruh kualitas reviu terhadap kualitas LKPD menggunakan analisis regresi linier sederhana. Penelitian dilakukan terhadap aparat pengawas (auditor APIP) pada inspektorat daerah di 8 (delapan) wilayah eks Karesidenan Malang. Hasil penelitian membuktikan bahwa kualitas reviu dipengaruhi oleh kompetensi, komitmen organisasi dan sistem pengendalian intern dan kualitas reviu berpengaruh terhadap kualitas LKPD. Kata kunci: Kompetensi, komitmen organisasi, sistem pengendalian intern, kualitas reviu, kualitas LKPD.
The Influence of Profitability, Board of Commissioners, Independent Commissioners, and Idiosyncratic Risk on Dividend Payout Ratio Cahyadi, Rino Tam; Purwanti, Lilik; Mardiati, Endang
Jurnal Economia Vol 14, No 1: April 2018
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (946.496 KB) | DOI: 10.21831/economia.v14i1.19404

Abstract

Abstract: The Influence of Profitability, Board of Commissioners, Independent Commissioners, and Idiosyncratic Risk on Dividend Payout Ratio. This study aimed to empirically assess the influence of company’s profitability, commissioners, independent commissioners, and idiosyncratic risk on Dividend Payout Ratio (DPR). Samples were selected by using purposive sampling method and this research utilize panel data regression with common effect model to analyze the data. This study found that, profitability had a significantly positive influence on DPR, independent commissioners had a significantly negative influence on DPR; and board of commissioners and idiosyncratic risk had no influence on DPR. Keywords: profitability, board of commissioners, independent commissioners, idiosyncratic risks, dividend payout ratioAbstrak: Pengaruh Profitabilitas, Dewan Komisaris, Komisaris Independen dan Risiko Idiosinkratis Terhadap Dividend Payout Ratio. Penelitian ini bertujuan untuk menguji pengaruh langsung profitabilitas, dewan komisaris, komisaris independen, dan risiko idiosinkratis terhadap Dividend Payout Ratio (DPR). Teknik pemilihan sampel menggunakan purposive sampling dan analisis data menggunakan regresi data panel dengan model common effect. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif terhadap DPR, komisaris independen berpengaruh negatif terhadap DPR, sementara dewan komisaris dan risiko idiosinkratis tidak memiliki pengaruh terhadap DPR. Kata Kunci: profitabilitas, Dewan Komisaris, Komisaris Independen, risiko idiosinkratis, Dividend Payout Ratio
Akuntabilitas Humanis Ekosentrisme: Konstruksi Holistik Menuju Keberlanjutan Di Indonesia Dewi, I Gusti Ayu Agung Omika; Sukoharsono, Eko Ganis; Purwanti, Lilik; Mulawarman, Aji Dedi
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 1 (2024): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.1.2024.119-131

Abstract

Makalah ini bertujuan mengkontruksi teori akuntabilitas dalam bingkai paradigma bahasa Habermas dipadukan dengan konsep Ekosentrisme. Konstruksi dilakukan karena paradigma bahasa Habermas dengan teori Communicative Action-nya bukan merupakan teori yang sepenuhnya tepat untuk menganalisis akuntabilitas jika dikaitkan dengan keberlanjutan. Akuntabilitas yang dianalisis dalam bingkai paradigma bahasa Habermas belumlah sepenuhnya holistik karena belum terdapat dimensi spiritual dan masih bersifat antroposentris yang memandang manusia sebagai pusat dari semua nilai dan menganggap alam sebagai alat untuk menciptakan nilai bagi manusia sehingga masih bisa memunculkan tindakan penindasan semena-mena terhadap alam. Sementara itu, Ekosentrisme dengan filsafat Deep Ecology-nya menjadikan manusia sebagai satu kesatuan dengan lingkungan alam yang membentuk suatu jaringan jaringan kehidupan (the web of life). Hasil konstruksi menemukan suatu formulasi teori baru yaitu teori Akuntabilitas Holistik yang dipandang dapat menganalisis akuntabilitas secara menyeluruh serta menghasilkan suatu model Akuntabilitas Humanis-Ekosentrisme sebagai upaya menuju keberlanjutan di Indonesia.
Cultural Heritage Accounting for Participatory Governance: A Participatory Action Reseach in Pata'padang Village Tanggulungan, Gustin; Sukoharsono, Eko Ganis; Djamhuri, Ali; Purwanti, Lilik
JPAS (Journal of Public Administration Studies) Vol. 8 No. 2 (2023)
Publisher : Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jpas.2023.008.02.3

Abstract

The study analyzes the practices of community participation in the initiation of sustainable cultural-tourism development. It will examine the accounting process in this field. In participatory action research, academics, local social actor and local government were collaboratively working as research teams. Actions that are also research methods are FGDs, interviews, and a study tour. The result of the project was a list of cultural heritage as accounting information for the development of tourist attractions and the formation of the Tourist Awareness Group (Pokdarwis) institution which marks the establishment of cohesion among research participants. Data analysis involves thematic analysis and reflection. The research indicated that activities related to the accounting process can serve as a participatory governance mechanism when designed as a value-added process and facilitated by the government's willingness to accept community-initiated activities.
Research Transformation through Multi-Paradigm Methodology Training for Undergraduate Accounting Students Triyuwono, Iwan; Purwanti, Lilik; Prakoso, Aryo; Ibrahim, Melinda
Journal of Universal Community Empowerment Provision Vol. 4 No. 1 (2024): Journal of Universal Community Empowerment Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jucep.v4i1.371

Abstract

The exploration of scientific disciplines is not only monodisciplinary but has developed into transdisciplinary, even multidisciplinary. Faculty of Economics and Business Universitas Brawijaya is a producer of scientific research, but unfortunately undergraduate students still have limitations related to multi-paradigm research methodology. The implementation of this Multiparadigm Methodology Training activity aims to provide an understanding of alternative methodologies in research using qualitative methods for accounting undergraduate students. The main focus is to increase students' understanding and awareness of Multiparadigm Research Methodology. the techniques used in this PKM activity are pre-test, material presentation, post-test, and question and answer discussion. The method for assessing the success of this activity uses different tests from the pretest and post-test results. The data results will be tested using a paired sample t test with the object of this PKM research, namely undergraduate accounting students of FEB Universitas Brawijaya who attended the activity. The results of the t-test show that (1) descriptive analysis of the average value shows an increase from 59.2 to 94.1; (2) The statistical test results show that there is a significant difference between the pre-test and post-test, which indicates that there is a significant effect after the treatment. The statistical test results confirm that there is a significant effect on the participants' scores before and after receiving the treatment, as well as a significant increase in the participants' average scores, which shows that the exposure to the materials provided is quite effective in improving their understanding in Qualitative Methods Training. The implication of this research is that participants have a broader insight into muti-paradigm methodology and can apply it in research.
CSV-SDGs Synergies And Their Challenges: A Literature Review: Sinergi CSV-SDGs dan Tantangannya: Sebuah Telaah Literatur Fala, Dwi Yana Amalia Sari; Purwanti, Lilik
Value : Jurnal Manajemen dan Akuntansi Vol. 19 No. 2 (2024): Mei - Agustus 2024
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v19i2.5674

Abstract

This paper explores the synergies and challenges of integrating Creating Shared Value (CSV) with Sustainable Development Goals (SDGs), two important concepts in global sustainability discourse. CSV links economic value creation to increased social and environmental value, while the SDGs provide a framework for addressing pressing global development challenges. Although the two have similar goals, the synergy between them has not been fully tapped. Through an in-depth literature review, the paper identifies key barriers to CSV and SDGs integration, including lack of strategic understanding and commitment, barriers to innovation, and measurement difficulties. The paper offers practical recommendations for addressing these challenges, including improved strategic coordination, investment in innovation, and adaptation to organizational culture. Implications for business practices and public policy were also discussed, highlighting the importance of cross-sector collaboration to achieve SDGs goals through CSV practices. The results show that by addressing these integration challenges, companies can become agents of positive change, creating sustainable economic value while delivering significant social and environmental benefits.
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