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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Indonesia JURNAL ECONOMIA Jurnal Ilmiah Akuntansi dan Humanika Krisna: Kumpulan Riset Akuntansi EL-MUHASABA 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 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) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Accounting and Finance Studies Jurnal Multidisiplin Madani (MUDIMA) East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Bisnis, Ekonomi, dan Sains 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 Accounting, Management, Economics and Social Sciences (IJAMESC) Amsir Accounting & Finance Journal Indonesian Journal of Entrepreneurship & Startups 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 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 Summa : Journal of Accounting and Tax Ekonosfera: Jurnal Ekonomi, Akuntansi, Manajemen, Bisnis dan Teknik Global
Lilik Purwanti
Brawijaya University
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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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.
Factors that Influence Internal Control Weakness of Local Government (Empirical Study on Provincial Government in Indonesia) Wahono, Arif Kurniawan; Purwanti, Lilik
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aimed to test factors that influence internal control weakness of local government. Independent variables were economic growth was measured by gross domestic product regional, government size was measured by total assets, revenues of local government (PAD), complexity was measured by total population. Dependent variable was Internal control weakness was measured by the number of BPK RI’s finding about Internal Control Systems.  This study used secondary data from BPK RI report and BPS report. This study’s object was 33 provincial government in Indonesia with period 2012-2013, so number of samples were 66. Hypothesis tests used multiple regression analysist. F test showed economic growth, government size, PAD and complecity had simultaneous significant effect on the internal control weakness. T-test showed government size had partial significant effect on the internal control weakness. Economic growth, PAD and complexity didn’t have significant partial effect on internal control weakness.Keywords: Internal Control Weakness, Economic’s Growth, Government’s Size, PAD and Complexity
COMPREHENSION LEVEL ANALYSIS OF REGIONAL GOVERNMENT AGENCIES AGAINST ACCRUAL BASED GOVERNMENT ACCOUNTING STANDARDS IN ACCORDANCE WITH PP NO. 71 2010 (A CASE STUDY OF LOCAL GOVERNMENT OF SUMENEP) Arganata, R Boby Tri; Purwanti, Lilik
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The purpose of this research is  to determine the level of understanding of local government   of Sumenep officials in implementation of PP 71 2010 about concerning Governmental Accounting Standards (SAP) accrual-based and what factors become the obstacle. The type of this research is qualitative descriptive. The object of this research is the local government of Sumenep. Data used in this study are primary data and secondary data. The methods of data analysis using descriptive analysis. The results by using data analysis and research findings in local government officials of Sumenep that observed from parameters common understanding, structure’s understanding, and the implementation confirm that the local government officials of Sumenep has a good level of understanding and ready for implementing SAP 2010 accrual basis Untortunately, in the implementation of PP No. 71 2010 about Government Accounting Standards is still needs some improvement cause of Local Government Financial Report (LKPD) has been done manually (excel) and staff’s education who are not appropriate in department or expertise.   Keywords : Standar Akuntansi Pemerintahan, Akrual  Basis, Pemerintah Daerah
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

Abstract

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

Abstract

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
Non-Cash Transaction Policy: The Steps for Cashless Management in Central Java Province Setiawan, Zeffri; Rosidi; Purwanti, Lilik
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
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 Nasyi’ah, Eny Zulfikar Ismail Zulfikar Ismail