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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Indonesia JURNAL ECONOMIA Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ilmiah Akuntansi dan Humanika Krisna: Kumpulan Riset Akuntansi Jurnal Bisnis dan Manajemen Jurnal Keuangan dan Perbankan Abdimas Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Wacana, Jurnal Sosial dan Humaniora Journal of Innovation and Applied Technology International Journal of Local Economic Governance The International Journal of Accounting and Business Society Jurnal Akuntansi dan Perpajakan JABE (Journal of Accounting and Business Education) Riset Akuntansi dan Keuangan Indonesia Jurnal Manajemen dan Kewirausahaan (JMDK) Jurnal Kajian Akuntansi AFRE Accounting Financial Review Owner : Riset dan Jurnal Akuntansi QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT Journal of Public Administration Studies JIA (Jurnal Ilmiah Akuntansi) Amwaluna Jurnal Ekonomi dan Keuangan Syariah Value: Jurnal Manajemen dan Akuntansi JPSI (Journal of Public Sector Innovations) JPM (Jurnal Pendidikan Modern) Jurnal Akuntansi Madani : Indonesian Journal of Civil Society Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara Akuntansi Bisnis & Manajemen (ABM) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Accounting and Finance Studies Jurnal Multidisiplin Madani (MUDIMA) East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Populer: Jurnal Penelitian Mahasiswa Journal of Universal Community Empowerment Provision Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Indonesian Journal of Contemporary Multidisciplinary Research Eduvest - Journal of Universal Studies Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen International Journal of Applied Economics, Accounting and Management (IJAEAM) Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Jurnal Kewirausahaan dan Inovasi Riset Akuntansi dan Keuangan Indonesia Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) E-Amal: Jurnal Pengabdian Kepada Masyarakat International Journal of Business and Quality Research International Journal of Economics, Business and Innovation Research Amwaluna: Jurnal Ekonomi dan Keuangan Syariah CITACONOMIA : Economic and Business Studies Atestasi : Jurnal Ilmiah Akuntansi Ekonosfera: Jurnal Ekonomi, Akuntansi, Manajemen, Bisnis dan Teknik Global
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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

Abstract

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

Abstract

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

Abstract

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

Abstract

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

Abstract

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.
Determinants of Procurement Fraud (PBJ): Pentagon Approach and the Role of Anti-Fraud Awareness Alfia, Ratika Hanna; T, Sutrisno; Purwanti, Lilik
Eduvest - Journal of Universal Studies Vol. 5 No. 10 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i10.51392

Abstract

This study aims to understand the factors that encourage the occurrence of PBJ fraud in the public sector. The approach used refers to the Pentagon Fraud Theory, namely using financial pressure proxies, weak systems and procedures, moral justification, procurement committee capabilities, procurement committee egoism, and the role of anti-fraud awareness as a moderating variable. This study employs a quantitative approach with a survey method involving 143 respondents who are members of the Election Working Group (Pokja) at the Ministry of Public Works. Data analysis was carried out using the Partial Least Square–Structural Equation Modeling (PLS-SEM) approach with the SmartPLS 4.0 program. The results of the study show that financial pressure, weak systems and procedures, moral justification, procurement committee capabilities, and procurement committee egoism have a significant positive effect on PBJ fraud. The role of anti-fraud awareness has been proven to weaken the relationship between the Pentagon Fraud elements and PBJ fraud, except for the relationship between egoism and PBJ fraud, which was unproven. These findings affirm the importance of increasing anti-fraud awareness in preventing fraudulent acts and show that the Pentagon Fraud approach is relevant in analyzing the determinants of PBJ fraud. Overall, this research makes both empirical and practical contributions to efforts to strengthen the internal control system in the public sector.
Leadership at the Crossroads of Risk: Bridging Internal and External Factors in Enhancing Risk Management Quality Larasati, Ruth Ratih; Purwanti, Lilik; R, Mohammad Khoiru
Eduvest - Journal of Universal Studies Vol. 5 No. 10 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i10.51394

Abstract

This study analyzes the determinants of risk management quality and the role of leadership moderation in the Ministry of Public Works, especially the Directorate General of Highways. These factors are built on attribution theory and transformational leadership by taking into account previous research. This research is a quantitative research using primary data. Data was obtained through the distribution of online questionnaires to risk ownership units (UPR) at the Directorate General of Highways of the Ministry of Public Works and Public Works. The number of samples collected was 162 respondents and processed using PLS-SEM. The results of this study found that organizational culture, competence, regulation, and risk management information systems have a positive effect on the quality of risk management with organizational culture being the variable with the greatest influence. This study also found that leadership plays a role in strengthening the influence of organizational culture, competencies, and risk management information systems on the quality of risk management. The results of this study also have an impact that the presence of leaders is a factor that must be strengthened in compliance with regulations so that the quality of risk management in the Ministry of Public Works can be better. The Ministry of Public Works can focus on increasing the role and leadership in improving compliance with regulations because compliance with regulations has an influence in achieving organizational goals.
PENGARUH MOTIVASI TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (Studi pada Mahasiswa Akuntansi Program S1 dan Program PPAk Universitas Brawijaya) Rochim, Andrias Nur; Purwanti, Lilik
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The objective of research is to validate empirically the effect of quality motivation, career motivation, and economic motivation on the interest of accounting students to follow PPAk and to compare what the motivation influences the interest to attend to PPAk among the accounting students of S-1 Program and PPAk Program. Research sample is 82 respondents, consisting of 52 accounting students of S-1 Program and 30 accounting students of PPAk Program. Data analysis method is multiple regression. Result of examination indicates that quality motivation, career motivation, and economic motivation significantly influence the interest of accounting students to attend to PPAk. Among accounting students of S-1 Program, a motivation influencing the interest to attend to PPAk is career motivation, while among accounting students of PPAk program, a motivation influencing their interest for PPAk is quality motivation and career motivation. Keywords:       Quality Motivation, Career Motivation, Economic Motivation, Interest, Accounting Profession Education
PENGARUH KECERDASAN EMOSIONAL DAN PERILAKU BELAJAR TERHADAP PEMAHAMAN AKUNTANSI (Studi pada Mahasiswa Akuntansi Program S1 Universitas Brawijaya) Jayadi, Ahmad Rizal; Purwanti, Lilik
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research aims  to examine impact of emotional intelligence  that is measured by self understanding, self control, motivation, empathy, and social ability, and learning behavior that is measured by aspects of the habit following the lesson, the habit of reading books, visiting libraries, and habits for exams whereas accounting understanding was measured by score of accounting subjects. Research sample is 80 respondents. Data analysis method is multiple regression. Result of examination indicates that  hypothesis 1 which stated that  emotional intelligence  by self understanding, self control, motivation, empathy, and social ability  significantly influence the interest of  accounting understanding. Hypothesis 2 which stated that learning behavior measured by aspects of the habit following the lesson, the habit of reading books, visiting libraries, and habits for exams significantly influence the interest of accounting understanding. Hypothesis 3 which stated that  emotional intelligence  and  learning behavior in a together influence the interest of accounting understanding. Keywords:  Emotional  Intelligence,  Learning Behavior, Accounting Understanding
THE INFLUENCE OF PROFITABILITY, DEBT POLICY AND MANAJERIAL OWNERSHIP TO FIRM GROWTH OPPORTUNITY Pratama, Rendy Gigih; Purwanti, Lilik
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to examine the key factors affecting growth opportunity on manufacture companies which listed on Indonesia Stock Exchange. This study examined factors such as profitability, debt policy and manajerial ownership as their dependent variable and firm growth opportunity as dependent variable. Sample from this study consist of manufacture companies listed on the Indonesia Stock Exchange. The data used in this study is secondary data with sample selection using purposive sampling method. Analysis tools used in this study is multiple regression analysis with a significance level of 5%. The results of this study  show profitability and dept policy have positive significant effect on firm growth oportunity. Manajerial ownership has negative significant effect on firm growth opportunity. Key words : profitability, debt policy, manajerial ownership, growth opportunity.
Co-Authors . Setiyarini Abd. Rasyid Syamsuri Aditya Maulana, Aditya Agus Arifin Ahmad Rizal Jayadi ahmad yani Aji Dedi Mulawarman Alfia, Ratika Hanna Ali Djamhuri Alifiyah, Putri Dwi Allegheno Ditoananto Andika Dwi Krisna Andriani Andrias Nur Rochim Arganata, R Boby Tri Arif Kurniawan Wahono Aryo Prakoso Ayu Astari Ayu Astari, Ayu Ayu Fury Puspita Cindy Getah Trisna June Devy Pusposari Dian Surya Ayu Driana Leniwati Eko Ganis Sukoharsono Eliyana, Siti Endang Mardiati Eny Zuhrotin Nasyi’ah Erwin Saraswati Fadli, Muhammad Mutohar Faizal Angga Nugraha Fala, Dwi Yana Amalia Sari Febiani, Ismi Gugus Irianto Gustin Tanggulungan Hadiwibowo, Imam Hafit, Muhamad Hazar, Dewi Hotman Jefferson Simatupang Hutagalung, Marlina Irene I Gusti Ayu Agung Omika Dewi Ika Shohihah Imam Subekti Indiraswari, Susmita Dian Indrayani Ismi Farida Siregar Ismi Febiani Iwan Triyuwono Kartika Sari , Arista Fauzi Kharisma Nugraha Putra Kharisma Nugraha Putra Khuluq, Husnul Larasati, Ruth Ratih Linawati Linawati Made Sudarma Mas Nur Mukmin Mayasari, Rosalina Pebrica Mazda Eko Sri Tjahjono Melinda Ibrahim Mohamad Djasuli, Mohamad Mohamad Khoiru Rusydi Muhammad Fahminuddin Rosyid Muhammad Ichsan Muhammad Ridho Hidayat Munna, Zulfa Nailli NadaFajar Nurmani'ah Widiarti Nasyi’ah, Eny Zuhrotin Ni Made Dhian Rani Yulianti Nitsae, Oli Gretia Novita Zahrotul Khoiroh Nurkholis Hamidi Nurkholis Nurkholis Nurkholis Nurkholis Nyimas Wardatul Afiqoh Ocktavianto, Eko Prasetyo Oli Gretia Nitsae Pande Gede Cahyana Pongsapan, Marchelyn Prasetio, Januar Eko Pratama, Bhakti Prasetya Putra, Kharisma Nugraha Putri, Mita Oktavia R Boby Tri Arganata R, Mohammad Khoiru Ramadhan, Taufiq Ramadhani, Annas Rahmat Ramadhani, Febrina Nur Rendy Gigih Pratama Riana, Aista Wahyu Rino Tam Cahyadi, Rino Tam Roekhudin Roekhudin Roekhudin, Roekhudin Rosdita Indah Yuniawati Rosidi Rosidi Rosidi Rosidi Rosidi Rosidi, R Rosyid, Muhammad Fahminuddin Rr. Sri Pancawati Martiningsih Rr. Sri Pancawati Martiningsih salmah, st Salsabila Rudini, Khansa Saraswati, Ni Made Ananda Septia Putri, Elieva Setiawan, Zeffri Siregar, Mercy Irene Christine Soelchan Arief Effendi Soelchan Arief Effendi Soelchan Arief Effendi Sri Susanti Sri Wahjuni Latifah Sri Wahyuni Subroto, Farradiba Nava Kinan Suswanda, Yoana Kresentia Sutrisno T Tri Wahyu Oktavendi Umaimah Unti Ludigdo Wahono, Arif Kurniawan Wilamsari, Feni Wuryan Andayani Yazied, Naufal Yeney Widya Prihatiningtias Zaki Baridwan Zeffri Setiawan Zhongqiu Zhao Zuhrotin Nasyi’ah, Eny Zulfikar Ismail Zulfikar Ismail