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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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REIMAGINING SUSTAINABILITY ACCOUNTING THROUGH PANCASILA: THE PANCA STARA FRAMEWORK Dewi, I Gusti Ayu Agung Omika; Sukoharsono, Eko Ganis; Purwanti, Lilik; Mulawarman, Aji Dedi; Yulianti, Ni Made Dhian Rani
Jurnal Akuntansi Multiparadigma Vol 16, No 1 (2025): Jurnal Akuntansi Multiparadigma (April 2025 - Agustus 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2025.16.1.08

Abstrak — Membahas Ulang Akuntansi Keberlanjutan Melalui Pancasila: Kerangka Kerja Panca StaraTujuan Utama — Studi ini bertujuan mengkonstruksi konsep akuntansi berkelanjutan yang holistik dalam perspektif Pancasila.Metode — Studi ini menggunakan metode analisis konten berbasis Pancasila. Data pada studi ini berupa laporan tahunan dari Indonesia Business Council for Sustainable DevelopmentTemuan Utama — Studi ini menunjukkan bahwa penerapan akuntansi berkelanjutan dengan prinsip triple bottom line dan pentuple bottom line masih menimbulkan kerusakan lingkungan dan gangguan sosial. Studi ini menawarkan suatu konsep baru yaitu panca stara. Panca stara meliputi lima dimensi, yaitu: ketuhanan, kemanusiaan, persatuan, kerakyatan, dan keadilan sosial.Implikasi Teori dan Kebijakan — Studi ini berimplikasi bahwa panca stara lebih holistik dibandingkan triple bottom line dan pentuple bottom line. Panca Stara dinilai dapat menjadi basis implementasi akuntansi berkelanjutan.Kebaruan Penelitian — Studi ini menawarkan kebaruan berupa konsep panca stara yang dapat menjadi acuan holistik dalam implementasi akuntansi keberlanjutan. Abstract - Reimagining Sustainability Accounting through Pancasila: The Panca Stara FrameworkMain Purpose - This study aims to construct a holistic concept of sustainability accounting from the perspective of Pancasila.Method - This study uses a Pancasila-based content analysis method. The data in this study consists of annual reports from the Indonesian Business Council for Sustainable Development.Main Findings - This study shows that the application of sustainable accounting with the triple bottom line and pentuple bottom line principles still causes environmental damage and social disruption. This study offers a new concept, namely panca stara. Panca stara comprises five dimensions, namely: divinity, humanity, unity, democracy, and social justice.Theory and Practical Implications - This study implies that panca stara is more holistic than the triple bottom line and pentuple bottom line. Panca stara is considered to be the basis for the implementation of sustainable accounting.Novelty - This study offers a novel concept, namely panca stara, which can be used as a holistic reference in the implementation of sustainability accounting.

Criticism of Accountability in Social Forestry Partnership from Habermas Perspective Ramadhan, Taufiq; Sukoharsono, Eko Ganis; Purwanti, Lilik
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 19 No 2 (2025): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v19i2.2259

This study aims to reveal the reality of accountability of the LMDH Wono Lestari forestry partnership and criticize the practices that occur from Habermas' perspective. This research uses a qualitative method of critical paradigm case study. The research site is at LMDH Wono Lestari, Burno Village, Lumajang Regency. Informants consisted of representatives of the new LMDH management, old LMDH members, Perum Perhutani employees, agricultural commodity offtakers, and the community. Data analysis uses Jurgen Habermas' critical perspective. Accountability practices such as transparency and LMDH functions do not work. Likewise, there is low member participation, lack of management participation, and work plans that are not running well. The above causes internal and external conflicts for LMDH. It is necessary to update regulations and clarify the profit-sharing mechanism regarding the Forestry Partnership between LMDH Wono Lestari and Perum Perhutani in terms of accountability and transparency, such as the involvement of the Village Government as a partnership supervisor, as well as instilling honesty and expecting blessings from the Forestry Partnership.

Analisis Deteksi Fraud dalam rangka Audit Investigatif oleh Aparat Pengawasan Intern Pemerintah pada Kota Malang Pratama, Bhakti Prasetya; Purwanti, Lilik
Jurnal Akuntansi Indonesia Vol 14, No 2 (2025): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.14.2.156-175

AbstractThis study aims to describe fraud detection in the context of investigative audits by the Government Internal Audit using a fraud theory approach. This study was conducted using a qualitative method with a descriptive approach. Research data was collected through documentation and interviews with selected informants. The research was conducted at the Malang City Regional Inspectorate. An investigative audit with a fraud theory approach is conducted by fulfilling the predication to identify potential fraud, particularly indications of corruption. This process involves several steps: analyzing available data, creating a hypothesis, testing the hypothesis, and refining and mending the hypothesis. The study's findings indicate that the Malang City Regional Inspectorate has detected fraud through investigative audits based on the fraud theory approach. This has an impact on investigative auditing procedures in response to complaints and public reports. The Malang City Regional Inspectorate's whistleblowing system enhances investigative audits' efficiency, resulting in shorter timeframes and more streamlined procedures. This research is expected to contribute to the development of knowledge in auditing and serve as an alternative reference source for APIP regarding fraud detection strategies through investigative audits.Keywords: Fraud; Qualitative Approach; Investigative Audit; Internal SupervisoryAbstrakPenelitian ini berupaya untuk mendeskripsikan deteksi fraud dalam rangka audit investigatif oleh Aparat Pengawasan Intern Pemerintah dengan fraud theory approach. Penelitian ini dilakukan menggunakan metode kualitatif dengan pendekatan deskriptif. Pengumpulan data dilakukan melalui dokumentasi dan wawancara kepada informan. Situs penelitian ini yaitu Inspektorat Daerah Kota Malang. Audit investigatif dengan fraud theory approach dilakukan dengan memperhatikan pemenuhan predication untuk mengidentifikasi ada tidaknya fraud berupa indikasi korupsi dengan langkah-langkah yaitu analisis data, merumuskan sebuah hipotesis, menguji hipotesis, dan pembenahan hipotesis. Hasil penelitian menunjukkan bahwa Inspektorat Daerah Kota Malang telah melaksanakan deteksi fraud melalui audit investigatif berdasarkan fraud theory approach. Hal ini berdampak pada prosedur audit investigatif yang berasal dari pengaduan dan laporan masyarakat. Whistleblowing system pada Inspektorat Daerah Kota Malang mampu meningkatkan efisiensi berupa pelaksanaan audit investigatif yang lebih singkat secara waktu dan lebih ringkas secara prosedur. Penelitian ini diharapkan dapat membantu mengembangkan ilmu pengetahuan di bidang auditing dan sebagai sarana alternatif sumber rujukan bagi APIP tentang strategi mendeteksi fraud melalui audit investigatif.Kata kunci: Fraud; Pendekatan Kualitatif; Audit Investigatif; Pengawas Internal

Analisis Kinerja Keuangan Berdasarkan Peraturan Direktur Jenderal Perbendaharaan PER-36/PB/2016 (Studi Pada UPT Puskesmas Ngoro Pada Tahun 2021-2022) Hazar, Dewi; Purwanti, Lilik
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 2 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.2.139

This study aims to analyze the financial performance of Ngoro Community Health Center using financial ratios based on the Regulation of the Director General of the Treasury Number PER-36/PB/2016. This study involves primary data collected through documentation of the financial statements of Ngoro Community Health Center between 2021 and 2022 after BLUD (Regional Public Service Agency). The data are analyzed by calculating the ratio from which the scores are assessed, assessing financial performance categorized into Good, Fair, and Poor, then conducting a financial performance analysis from the ratio calculation. The results of this study exhibited that the financial performance of Ngoro Community Health Center in 2021 achieved Good criteria as indicated by the percentage of 86% (80 < TS ≤ 95), yet worsened to Fair criteria in 2022 as indicated by the percentage of 59% (56 < TS ≤ 68) due to the contemporaneous inventory accumulation and expense increase resulting in the escalating operational costs that prevent from generating maximum profits.

The Influence Of Gender, Financial Literacy, And Usage Lifestyle E-Wallet Against Consumptive Behavior Muhammad Ridho Hidayat; Purwanti, Lilik
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 1 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.1.450

This study aims to examine the effect of gender, financial literacy, and the use of e-wallets on the consumptive behaviour of undergraduate students of Accounting, Universitas Brawijaya, class of 2020-2023. This study includes the samples of 93 students selected through non-probability sampling with purposive sampling. It involves primary data collected through digital questionnaires utilizing Google Forms, measured by the Likert scale. Instrument testing, classical assumption testing, and hypothesis testing are applied to analyse the data. The results of this study exhibit that gender and financial literacy do not affect consumptive behaviour, while the use of e-wallets has a significant effect on consumptive behaviour. The results of this study are expected to provide valuable contributions in the academic scope, especially in understanding the theories on consumptive behaviour and the demographic factors that affect these theories. This research is expected to contribute more knowledge to the public about the phenomenon of consumer behaviour and help the public to be able to control themselves from consumer behaviour. Abstrak Penelitian ini bertujuan untuk menguji pengaruh gender, literasi keuangan, dan gaya hidup penggunaan e-wallet terhadap perilaku konsumtif. Lingkup penelitian ini mencakup mahasiswa S1 Akuntansi Universitas Brawijaya angkatan 2020-2023. Metode pengambilan sampel menggunakan teknik non-probability sampling dengan pendekatan purposive sampling dan ditentukan sampel sebanyak 93 orang. Data yang digunakan adalah data primer yang diperoleh dari kuesioner digital google form dengan skala likert. Metode pengujian penelitian yang digunakan dalam penelitian ini adalah uji instrumen, uji asumsi klasik, dan pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa gender dan literasi keuangan tidak berpengaruh terhadap perilaku konsumtif, sedangkan gaya hidup berpengaruh dan signifikan terhadap perilaku konsumtif. Hasil penelitian ini diharapkan dapat memberikan kontribusi yang berharga dalam lingkup akademis, terutama dalam pemahaman mengenai teori teori yang berhubungan dengan perilaku konsumtif serta faktor demograsi yang mempengaruhi teori tersebut. Penelitian ini diharapkan dapat memberikan pengetahuan lebih pada masyarakat mengenai fenomena perilaku konsumtif dan memmbantu masyarakat untuk dapat mengendalikan diri dari perilaku konsumtif.

Optimizing Family Financial Stability Through Islamic Household Accounting Practices : A Literature Review Yani, Ahmad; Purwanti, Lilik
East Asian Journal of Multidisciplinary Research Vol. 3 No. 5 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i5.8818

This study explores the importance of accounting practices in household financial management, focusing on creating budgets, recording transactions, and systematic financial planning to achieve long-term financial goals. Through literature analysis, this research shows that effective accounting practices can optimize resource allocation, reduce the risk of excessive debt, and increase financial literacy. As a result, families can make more informed and responsible financial decisions, supporting the establishment of a positive financial culture that contributes to the economic well-being of society. In the context of an Islamic family, financial management not only regulates household finances but also forms a strong and fair economic foundation, in line with spiritual and moral values. This research offers valuable insights for families and policymakers in supporting household financial sustainability

The Role of Managerial Accounting in Improving Efficiency and Profitability of SMEs: A Case Study of LKPs in Kampung Inggris Pare Putri, Mita Oktavia; Lilik Purwanti
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i06.2462

Micro, Small, and Medium Enterprises (UMKM) play a significant role in Indonesia’s economy, contributing 60.5% to the Gross Domestic Product (GDP) and absorbing around 96.9% of the workforce. Among the various sectors, Lembaga Kursus dan Pelatihan (LKP) in Kampung Inggris Pare has contributed to the development of the education sector, specifically in English language learning. Despite their importance, many LKP face challenges in managing finances, particularly in cost management and profitability. The lack of structured managerial accounting systems has hindered the ability of LKP to plan budgets, control operational costs, and set accurate course prices. This study aims to examine the role of managerial accounting in improving the efficiency and profitability of LKP in Kampung Inggris Pare. The research employs a qualitative approach using case studies to explore the challenges LKP face in managing costs and how managerial accounting can help address these challenges. Findings show that while many LKP still use traditional methods and face barriers in implementing effective accounting systems, those who have integrated managerial accounting practices have shown improvements in cost control and pricing strategies. This study highlights the importance of adopting managerial accounting to help LKP optimize cost management, set more accurate prices, and ultimately increase profitability. The results provide valuable insights for LKP managers, policy makers, and organizations aiming to improve financial literacy and managerial accounting practices in small businesses. Keywords: Managerial accounting, UMKM, Kampung Inggris Pare, efficiency, profitability

Menelisik Peran IQ, EQ, Dan SQ dalam Kesuksesan Bisnis Generasi Z Kartika Sari , Arista Fauzi; Purwanti, Lilik
Ekonosfera: Jurnal Ekonomi, Akuntansi, Manajemen, Bisnis dan Teknik Global Vol. 1 No. 4 (2025): Oktober
Publisher : Yayasan Cendekia Gagayunan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63142/ekonosfera.v1i4.376

This study aims to examine in more depth how IQ, EQ, and SQ intelligence are practiced by Generation Z in supporting the success of their businesses. As is known, Gen Z is close to technology, and has a high entrepreneurial spirit and creativity. This study is expected to provide a holistic understanding and practical recommendations for the development of sustainable young entrepreneurship. This study uses an interpretive paradigm of the ethnomethodology method by examining three informants with different businesses, but focused on Gen Z who started their own business. The results show that the three informants have integrated IQ, EQ, and SQ to develop their businesses through the indexicality of utilizing technology for marketing, one informant did trial and error. In terms of emotional intelligence (EQ), there is an indexicality of support for other Gen Z, maintaining the mental health of the team, and paying attention to concern for their environment. In terms of spiritual intelligence (SQ), there is an indexicality of belief in the provision of sustenance from God, ensuring the halalness of the products sold, charging prices that are not too high for charity to customers.

The Effect Of Internal And External Company Factors On Stock Underpricing Fadli, Muhammad Mutohar; Purwanti, Lilik
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 1 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.1.197

This study seeks to investigate and analyze the effect of both internal and external company factors on stock underpricing. The internal factors considered include current ratio, return on assets, and firm size, while the external factors encompass underwriter reputation, the rupiah exchange rate, and market sentiment. The research population consists of 179 companies that launched IPOs on the Indonesia Stock Exchange (IDX) between 2022 and 2024, from which 68 samples of established criteria are selected through a purposive sampling, and analyzed by multiple linear regression. The findings suggest that internal factors such as current ratio, firm size, and market sentiment negatively affect stock underpricing, whereas return on assets has a positive effect. Additionally, the results indicate that the external factors, including underwriter reputation do not exert a negative effect, and the rupiah exchange rate does not have a positive effect on underpricing. This study recommends that investors, IPO companies, and underwriters consider the current ratio, return on assets, firm size, and market sentiment when assessing the effect of underpricing.

Financial Transformation? Integrating Environmental Sutainability through Green Sukuk as a Means for Sustainable Development in Indonesia Rosdita Indah Yuniawati; Lilik Purwanti
Formosa Journal of Multidisciplinary Research Vol. 3 No. 5 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i5.9519

This study examines Green Sukuk in Indonesia through a postmodern analysis approach, focusing on sustainability in Islamic finance. Utilizing a literature review method, this research gathers and analyzes relevant academic sources to understand how Green Sukuk has been integrated into the framework of Islamic finance and how it contributes to environmental sustainability goals. This study critiques traditional views and meta-narratives in conventional finance and explores how Green Sukuk reflects the sustainability values embedded in the culture and financial practices in Indonesia. The analysis shows that Green Sukuk represents a unique synthesis between Sharia principles and sustainability aspirations, offering a new perspective in both global and local financial discourse. Through a postmodern lens, this research highlights the importance of cultural and religious contexts in the interpretation and implementation of sustainable finance, and provides recommendations for further research that can deepen this integration. In a global financial framework that increasingly emphasizes sustainability issues, Green Sukuk has emerged as a significant innovation in Islamic finance that links Islamic investment principles with the urgent needs of sustainable development.

Co-Authors . Setiyarini Abd. Rasyid Syamsuri Aditya Maulana, Aditya Agus Arifin Ahmad Rizal Jayadi ahmad yani Aji Dedi Mulawarman Alfajri, Yusuf Lutfi 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 Eko Ganis Sukoharsono Endang Mardiati 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 I Gusti Ayu Agung Omika Dewi Ika Makherta Sutadji Ika Shohihah Imam Subekti Indiraswari, Susmita Dian Indrayani Ismi Farida Siregar Ismi Febiani Iwan Triyuwono Kartika Sari , Arista Fauzi Khairul Shaleh 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 Fahminuddin Rosyid Muhammad Ichsan Muhammad Ridho Hidayat Munna, Zulfa Nailli NadaFajar Nurmani'ah Widiarti Nasyi’ah, Eny Zuhrotin Ni Made Ananda Saraswati 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 Rosalyn Gracya 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 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 Nasyiâ€™ah, Eny Zulfikar Ismail Zulfikar Ismail

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