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All Journal Monex: Journal of Accounting Research Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis Jurnal Ilmu dan Riset Akuntansi Eksis: Jurnal Riset Ekonomi dan Bisnis Comvice : Journal of community service JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Proceeding of National Conference on Accounting & Finance Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Reviu Akuntansi dan Bisnis Indonesia Forum Ilmiah Pendidikan Akuntansi (FIPA) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal Proceeding International Conference on Digital Education and Social Science
Lilik Pujiati
Institut Teknologi Dan Bisnis PGRI Dewantara Jombang
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences

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Determinan Audit Delay pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI Tahun 2020-2022 Emy Silvia Putri; Lilik Pujiati
Reviu Akuntansi dan Bisnis Indonesia Vol. 8 No. 2 (2024): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v8i2.22497

Abstract

Latar Belakang: Meningkatnya kegiatan di Bursa Efek Indonesia menyebabkan peningkatan pendapatan dari saham-saham perusahaan publik sehingga diperlukan adanya audit laporan keuangan. Laporan keuangan tahunan dari perusahaan yang diperdagangkan di bursa harus diserahkan ke BAPEPAM-LK paling lambat tiga bulan setelah tahun fiskal berakhir. Menurut BEI, 68 perusahaan yang tercatat belum mengajukan laporan keuangan yang telah diaudit. Hal ini menunjukkan bahwa sejumlah besar bisnis masih mengalami keterlambatan dalam pelaporan keuangan yang telah diaudit. Tujuan: Tujuan dari penelitian ini adalah untuk menguji pengaruh ukuran perusahaan, ukuran KAP, profitabilitas dan solvabilitas terhadap audit delay pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2020-2022. Metode Penelitian: Strategi yang digunakan dalam penelitian ini adalah purposive sampling, dengan ukuran sampel sebanyak dua puluh perusahaan. Informasi yang digunakan berasal dari laporan tahunan dan laporan keuangan perusahaan makanan dan minuman tahun 2020–2022 yang diperoleh dari situs web BEI (www.idx.co.id). Pengujian menggunakan analisis regresi berganda dengan dibantu menggunakan perangkat lunak SPSS versi 22.Hasil Penelitian: Hasil penelitian menunjukkan berdasarkan analisis yang telah dilakukan bahwa ukuran perusahaan tidak berpengaruh signifikan terhadap audit delay. Ukuran KAP berpengaruh negatif terhadap audit delay. Profitabilitas tidak berpengaruh terhadap audit delay. Solvabilitas berpengaruh positif terhadap audit delay.Keaslian/Kebaruan Penelitian: Penelitian ini memperluas studi sebelumnya dengan menambahkan satu variabel independen baru, yaitu Ukuran KAP, yang berfungsi sebagai variabel moderasi.
OPTIMALISASI BRANDING UMKM DI DESA MENGANTO: KUNCI UNTUK MENINGKATKAN DAYA SAING DAN MENGEMBANGKAN BISNIS Lilik , Pujiati; Mochammad , Kafidhoni
COMVICE: Journal Of Community Service Vol. 9 No. 1 (2025): April (2025)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/comvice.v9i1.1404

Abstract

Waste management in Mojowarno District, Jombang Regency still faces various obstacles, such as lack of public awareness in sorting waste, limited processing facilities, and minimal branding and marketing of recycled products. The Community Service Team collaborated with TPS 3R Mojowarno to improve the effectiveness of waste management and introduce eco enzyme as a solution for utilizing organic waste. The steps taken include creating logo designs and product packaging, assisting in eco enzyme production, and socializing waste management with the 3R principle. In addition, the Jombang Regency Environmental Service (DLH) was also invited as a resource person in sustainable waste management education. The results of the activity showed an increase in public understanding of waste sorting and the benefits of eco enzyme. TPS 3R recycled products began to be widely known after improvements in packaging and branding. In the future, this program is expected to continue by involving more people and expanding the marketing network for recycled products.
Penerapan Green Banking Pada Perbankan BUMN di Indonesia: Studi Kasus pada Perbankan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2021-2022 Devi Nur Alfiah; Lilik Pujiati
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i4.1958

Abstract

The implementation of green banking is an effort to change the old paradigm of national development from a greedy economy to a green economy where the greedy economy is seen from the value of the gross domestic product which results in the exploitation of natural resources, while the green economy is economic growth that still pays attention to the 3Ps (people, profit and planets). The 3P concept is a sustainable development effort. Method: The research approach used is descriptive qualitative. According to Moleong (2005:6), qualitative research is research that intends to understand phenomena about what is experienced by research subjects, for example behavior, perceptions, motivations, actions, etc. holistically, and by means of descriptions in the form of words and language, on a special natural context and by utilizing various natural methods. Results: The research results show that the majority of state-owned banks in Indonesia have started steps towards implementing green banking. They have issued internal policies that support carbon emission reduction practices, such as the use of renewable energy and energy efficiency. Conclusion: the implementation of green banking in state-owned banking in Indonesia has progressed in the 2021-2022 period. Most state-owned banks have adopted practices of reducing carbon emissions, sustainable project financing, and developing environmentally friendly products and services. However, there are still challenges in implementing green banking, such as a lack of understanding and awareness of the benefits and business potential of this practice, as well as limited resources in implementing it widely.
Pengaruh Modal Kerja, Perputaran Persediaan, Dan Total Utang Terhadap Laba Bersih Setiarini, Wahyu; Pujiati, Lilik
Monex: Journal of Accounting Research Vol 13, No 02 (2024)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v13i02.6823

Abstract

Peneliti bermaksud memahami dan menganalisis bagaimana modal kerja, perputaran persediaan, dan total utang memengaruhi laba bersih. Perusahaan sektor barang konsumen primer industri produk makanan pertanian yang terdaftar di Bursa Efek Indonesia tahun 2020-2023 adalah subjek penelitian. Metode pengujian menggunakan statistik deskriptif, regresi linear berganda, uji parsial, dan koefisien determinasi. Sampel diperoleh sebanyak 19 perusahaan dengan teknik purposive sampling. Secara parsial, hasil pengujian variabel modal kerja diperoleh 3,951 1,994 sehingga disimpulkan modal kerja memiliki pengaruh positif pada laba bersih. Modal kerja yang dibentuk secara tepat dapat memaksimalkan laba dari sisi penerimaan. Variabel perputaran persediaan diperoleh 0,356 1,994 sehingga disimpulkan perputaran persediaan tidak memiliki dampak terhadap laba bersih. Hasil tersebut disebabkan pengaruh perubahan harga pasar. Variabel total utang diperoleh 2,618 1,994 sehingga disimpulkan total utang berpengaruh positif terhadap laba bersih. Penggunaan dan pengelolaan utang untuk kegiatan operasional dan investasi dapat menimbulkan pengembalian melalui pendapatan yang dapat meningkatkan laba bersih.
Pengaruh kepemilikan institusional, kinerja keuangan, financial distress terhadap manajemen laba Rakasiwi, Heimy; Pujiati, Lilik
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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

Abstract

Penelitian ini diharapkan dapat menjadi bukti empiris terkait hubungan antara Kepemilikan Institusional, Kinerja Keuangan, Financial Distress dengan Manajemen Laba di perusahaan food and beverage tahun 2019-2022. Purposive sampling merupakan teknik yang dipakai untuk pengambilan sampel pada penelitian ini, sampel yang diperoleh sebanyak 60 data dari 15 perusahaan food and beverage yang listing di Bursa Efek Indonesia (BEI). Data yang ditentukan untuk penelitian ialah data sekunder yang didapatkan melalui annual report perusahaan yang telah listing BEI. Metode yang diterapkan ialah metode deskriptif dengan pendekatan kuantitatif. Uji regresi linier berganda memperlihatkan kepemilikan institusional dan kinerja keuangan tidak memiliki pengaruh pada manajemen laba. Serta financial distress memiliki pengaruh pada manajemen laba.
The Influence of Green Investment and CSR on Firm Value of Banking Sector Suparti; Lilik Pujiati
Proceeding International Conference on Digital Education and Social Science Vol. 3 No. 1 (2025): Proceeding International Conference on Digital Education and Social Science 202
Publisher : Asosiasi Pengelola Publikasi Ilmiah (APPI) PT PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55506/icdess.v3i1.156

Abstract

The primary objective of this study is to empirically investigate how Green Investment and CSR initiatives influence the firm value of the Indonesian banking sector over the 2020–2024 timeframe. This study was prompted by the increasing attention to sustainability issues and the strengthening of regulatory pressure from the Financial Services Authority (OJK) through POJK No. 51/POJK.03/2017. This regulation mandates that financial institutions adopt sustainable financing frameworks. Adopting a quantitative methodology, this research employs multiple linear regression to examine the interplay between variables. Through purposive sampling, 35 banking firms were identified based on predetermined benchmarks. Green Investment is quantified by the proportion of environmental spending relative to total assets, whereas CSR is assessed via the Corporate Social Responsibility Disclosure Index (CSRDI) aligned with GRI standards. The findings indicate that Green Investment significantly and favorably influences firm value, indicating that environmental initiatives increase investor confidence and market perception. Similarly, CSR was found to exert a significant and favorable impact, indicating that broader social responsibility disclosure contributes to increased company value. Overall, this study highlights the strategic importance of sustainability initiatives in strengthening long-term company value and supporting decision-making for management, investors, and regulators.
Pengaruh Opini Audit, Financial Distress, Pergantian Manajemen terhadap Auditor Switching: Studi Pada Perusahaan BUMN Tahun 2020-2022 Rizkiyah, Liya; Pujiati, Lilik
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 5 No. 6 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v5i6.149

Abstract

This study aims to determine the effect of audit opinion, financial distress, and management changes on auditor switching. The dependent variable in this study is auditor switching, while the independent variables measured in the implementation of this research are audit opinion, financial distress, and management turnover. This type of research is quantitative research with a population obtained from BUMN companies registered on the BUMN website in 2020-2022. The sampling technique used was purposive sampling technique and produced 10 sample companies for 3 years of observation. The type of data used is secondary taken from the financial statements of state-owned companies. The analysis technique used in this study is logistic regression analysis using SPSS version 20. The results of the analysis in this study indicate that audit opinion, financial distress and management turnover have no effect on auditor switching. The coefficient of determination (R2) in this study is 7.9% while the rest is explained by variables with other models outside this study.
KRITIK TERHADA P CORPORATE SOCIAL RESPONSIBILITY SEBAGAI STRATEGI KEKUASAAN: SYSTEMATIC LITERATURE REVIEW Lilik Pujiati; Nur Fadjrih; Wahidahwati; Nur Anisah
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 9 No. 1 (2026): Januari (2026) - Juni (2026)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v9i1.1566

Abstract

Corporate Social Responsibility (CSR) is widely understood as a form of corporate moral responsibility towards society and the environment. However, from a critical perspective, CSR can be understood not merely as an ethical practice but as an instrument of power that reproduces corporate dominance in the socio-economic order. This conceptual paper aims to examine CSR through a power theory approach, particularly drawing on Michel Foucault's thinking on power relations and discourse, and Antonio Gramsci's on hegemony. The paper's central argument is that CSR functions as a mechanism for legitimizing, normalizing, and depoliticizing structural conflicts between corporations and society. CSR is not merely a practice of philanthropy or regulatory compliance, but rather part of a hegemonic strategy that shapes public perception, manages resistance, and maintains the stability of the global capitalist system. This paper offers a conceptual framework for interpreting CSR as a practice of symbolic and structural power.
Analisis Pengaruh Profitabilitas, Solvabilitas, Likuiditas, Ukuran Perusahaan, dan Reputasi Auditor Terhadap Audit Report Lag pada Perusahaan Sektor Properti yang Terdaftar di BEI Periode 2021-2023 Shima Pungkas Yudhasmara; Lilik Pujiati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.7400

Abstract

This research aims to analyze the influence of profitability, solvency, liquidity, company size and auditor reputation on audit report lag in property sector companies listed on the Indonesia Stock Exchange (BEI) for the 2021-2023 period. Audit report lag is the time lag between the end of the fiscal year and the publication of the audit report, which can affect investor confidence and the effectiveness of the capital market. The research method used is a quantitative approach with multiple regression analysis techniques. The research results show that profitability has a negative and significant influence on audit report lag, which means that the higher the company's profitability, the faster the audit report is issued. Meanwhile, solvency, liquidity, company size and auditor reputation do not have a significant influence on audit report lag. These findings indicate that profitability is the main factor in determining the speed of audit completion, while other factors do not directly influence the delay in publishing the audit report. This research provides implications for companies, auditors and stakeholders to pay more attention to profitability aspects in managing the timeliness of financial reporting.
Co-Authors Agus Taufik Hidayah Anisah, Nur Devi Nur Alfiah Emy Silvia Putri Erli Dwi Lestari IIS WAHYUNINGSIH Liya Rizkiyah Mochammad , Kafidhoni Nur Ali Nur Anisah Nur Fadjrih Nurul Hidayati Rakasiwi, Heimy Rika Viara Rizkiyah, Liya Setiarini, Wahyu Shima Pungkas Yudhasmara Sugeng Suprapto Suluh Agus Hendrawan Suparti Wahidahwati