Article Per Year (5 Year)
p-Index From 2021 - 2026
2.144
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Indonesia Jurnal Akuntansi & Auditing Indonesia Jurnal Ekonomi dan Bisnis Indonesian Journal of Community Services Jurnal Pengabdian Masyarakat Asia Journal of Advanced Multidisciplinary Research Jurnal Acitya Ardana: Jurnal Keuangan Negara dan Kebijakan Publik eCo-Fin Journal of Social And Economics Research Community Empowerment Journal
Lisa Kartikasari
Faculty Of Economics And Business, Universitas Islam Sultan Agung Semarang, Indonesia
Religion Aerospace Engineering Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Nursing Public Health Social Sciences Other

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 13 Documents
Search

 1   2 
Managerial ownership and firm value: The role of corporate social responsibility Luluk M. Ifada; Khoirul Fuad; Lisa Kartikasari
Jurnal Akuntansi dan Auditing Indonesia Vol 25, No 2 (2021)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol25.iss2.art6

Abstract

This study examines the effect of managerial ownership on firm value with corporate social responsibility disclosure as a mediating variable. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) and listed as LQ45 from 2017 to 2019. This study used a purposive sampling technique and 28 companies with a research period of 3 years, so that 84 samples were obtained. The data analysis techniques of this study used multiple linear regression analysis and statistical hypothesis testing with SPSS. The results show that managerial ownership has a positive effect on firm value. Furthermore, managerial ownership has a positive effect on Corporate Social Responsibility. Meanwhile, Corporate Social Responsibility has a positive effect on firm value.
Pendampingan penyusunan akuntansi UMKM susu sapi perah di Boyolali Indri Kartika; Lisa Kartikasari
Community Empowerment Journal Vol. 1 No. 1 (2023)
Publisher : CV. Yudhistt Fateeh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61251/cej.v1i1.5

Abstract

Laporan keuangan bagi UMKM adalah sebuah informasi akuntansi yang mempunyai peranan penting untuk mencapai keberhasilan usaha. Karena laporan keuangan dapat menjadi dasar informasi akuntansi yang andal bagi pengambilan keputusan ekonomis dalam pengelolaan UMKM, antara lain keputusan pengembangan pasar, penetapan harga dan sebagainya. Para pelaku usaha susu sapi perah di Desa Banyuanyar, Kecamatan Ampel, Kabupaten Boyolali membutuhkan praktek pencatatan transaksi keuangan yang dilakukan untuk mencatat usaha bisnisnya. Oleh karena itu, perlu dilakukan pendampingan sebagai bentuk pengabdian masyarakat di wilayah tersebut. Tujuan pengabdian masyarakat ini antara lain: a). meningkatkan pengetahuan, pemahaman dan keterampilan dalam pencatatan dan pembukuaan akuntansi bagi para pelaku usaha susu sapi perah di desa Banyuanyar Kab. Boyolali, b). memotivasi serta meningkatkan kompetensi para pelau usaha susu sapi perah dalam membuat laporan keuangan, mengevaluasi kinerja, mengetahui posisi keuangan, dan menghitung pajak. Metode pengabdian masyarakat, yaitu: a). mengidentifikasi tingkat kesulitan terkait pembukuan keuangan para pelau usaha susu sapi perah b). memberi stimulus pelatihan akuntansi secara online bagi para pelau usaha susu sapi perah di desa Banyuanyar Kab. Boyolali. Financial statements for MSMEs are accounting information that has an important role in achieving business success. Financial statements can be a reliable basis for accounting information for making economic decisions in managing MSMEs, including market development decisions, pricing, and so on. Dairy business actors in Banyuanyar Village, Ampel District, Boyolali Regency need the practice of recording financial transactions to record their business operations. Therefore, assistance is needed as a form of community service in that area. The objectives of this community service include: a). increase knowledge, understanding and skills in reporting accounting for dairy cow business actors in the village of Banyuanyar, Kab. Boyolali, b). motivating and increasing the competence of dairy business operators in preparing financial reports, evaluating performance, knowing financial position, and calculating taxes. Methods of community service, such as: a). identifying the difficulty level related to financial bookkeeping of dairy cow business actors b). providing online accounting training stimulus for dairy business practitioners in Banyuanyar Village, Kab. Boyolali.
Analisis Kelayakan Investasi untuk Pengembangan BUMDES Makmur Bermatabat Desa Batu Kabupaten Demak Mutamimah, Mutamimah; Kartikasari, Lisa
Indonesian Journal of Community Services Vol 6, No 2 (2024): November 2024
Publisher : LPPM Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijocs.6.2.125-133

Abstract

Berdirinya Bumdes di Desa Batu, Kec. Karang Tengah, Kab. Demak didirikan sebagai upaya penurunan kemiskinan, pemberdayaan ekonomi, dan peningkatan pendapatan masyarakat. Namun, secara umum para pengelola dan anggota Bumdes tersebut, belum mempunyai pengetahuan dan kompetensi untuk melakukan analisis kelayakan investasi sebagai dasar memilih unit bisnis yang mempunyai prospek bagus. Dengan demikian, pengabdian masyarakat ini bertujuan untuk meningkatkan pengetahuan, pemahaman dan ketrampilan tentang analisis kelayakan investasi untuk pengembangan Bumdes Makmur Bermartabat Desa Batu, Kec.Karang Tengah, Kab.Demak. Apabila pengelola dan anggota Bumdes mempunyai pengetahuan, pemahaman dan ketrampilan dalam melakukan analisis kelayakan investasi, maka risiko bisnis akan bisa diminimumkan dan keuntungan bisnis bisa dimaksimumkan. Metode pengabdian masyarakat yang dilakukan antara lain: a). Survey awal untuk mengetahui permasalahan ekonomi maupun potensi ekonomi masyarakat Desa Batu, Kec. Karang Tengah, Kab. Demak. b). Melakukan pelatihan analisis kelayakan investasi Bumdes Makmur Bermartabat Desa Batu, Kec.Karang Tengah, Kab.Demak. c). Monitoring dan evaluasi terhadap peserta yang sudah mendapatkan pelatihan analisis kelayakan investasi, yaitu 25 peserta.  Evaluasi menggunakan analisis pre-test dan post-test. Hasil pengabdian masyarakat menyimpulkan bahwa masyarakat yang menjadi anggota Bumdes mampu memahami dan trampil dalam menyusun analisis kelayakan investasi, sehingga dapat memilih jenis investasi yang risikonya rendah serta keuntungan bagus di masa yang akan datang.Establishment of Bumdes in Batu Village, District. Karang Tengah, Kab. Demak was founded as an effort to reduce poverty, empower and develop the community's economy. However, in general, the managers and members of Bumdes do not yet have the knowledge and competence to carry out investment feasibility analysis as a basis for selecting business units that have good prospects.Therefore, the aim of this community service is to increase understanding, knowledge and skills regarding investment feasibility analysis for the development of Bumdes Makmur Dignity Batu Village, Karang Tengah District, Demak District. If the managers of the village-owned enterprises have knowledge, understanding, and skills in investment feasibility analysis, then business risks can be minimized and business profits can be maximized. The community service methods that will be implemented include: a) An initial survey to identify the economic issues and potential of the community in Batu Village, Karang Tengah District, Demak Regency. b) Conducting training on investment feasibility analysis for Bumdes Makmur Bermartabat in Batu Village, Karang Tengah District, Demak Regency. c) Monitoring and evaluation of participants who have completed the investment feasibility analysis training, 25 persons. Evaluation use of pre-test and post-test analysis. The results of community service show that the community members who are part of Bumdes are able to understand and have skill to analysis of investment feasibility, allowing them to choose types of investments with low risks and good prospect in the future.
Training and Mentoring on Supply Chain Finance for Smoked Fish SMEs in Rowosari District, Kendal Regency Kartikasari, Lisa; Qomaruddin, Muhammad; Indriastuti, Maya
Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v5i2.1413

Abstract

Purpose: The aim of this community service is to help Smoked Fish SMEs in Bulak and Ketapang Villages access additional working capital and build partnerships with suppliers, distributors, and consumers. The focus is on improving their understanding of capital loan procedures and enhancing their supply chain relationships to ensure business sustainability. Method: The approach includes assessing SMEs' knowledge of loan procedures, conducting training to improve their loan application and partnership-building skills, and monitoring the results to measure impact and effectiveness. Practical Applications: This initiative will enable SMEs to secure financing and strengthen partnerships, leading to improved business performance, market expansion, and overall sustainability, benefiting both the businesses and the local community. Conclusion: By increasing SMEs' knowledge of capital loans and partnerships, this activity enhances their ability to grow and sustain their businesses, contributing to local economic development and community welfare.
The impact of family control and CEO duality on earning management: The mediating role of corporate commitment to business ethics Kartika, Indri; Kartikasari, Lisa
Journal of Advanced Multidisciplinary Research Vol 4, No 2 (2023): December 2023
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jamr.4.2.46-67

Abstract

Earnings management is a practice that often occurs in companies, especially in family companies where most stakeholders focus more on profit information. Management always tries to maintain consistent profit figures to gain positive perceptions from stakeholders. Companies controlled by families can take riskier business decisions to maintain the family business socio-emotionally, such as being able to manage and maintain the image well, even though this affects business management. Some studies have examined earnings management in family companies, but only a few have examined the role of corporate commitment to business ethics in creating ethical financial reporting behavior in companies. The sample of this research was 541 manufacturing companies listed on the Indonesian Stock Exchange in 2019-2021 which were analyzed using Multiple Linear Regression Analysis. The research results showed that family ownership and CEO duality have a positive effect on earnings management, but the family members on board have no effect on earnings management. Corporate commitment to business ethics can moderate by strengthening the relationship between family ownership and CEO duality on earnings management, but cannot moderate the relationship between family members on board on earnings management. Investors need to consider aspects of family ownership concentration and CEO duality to see the potential for earnings management.
Integration of talent management and knowledge management for enhancing innovation performance Wikaningrum, Tri; Lisa Kartikasari
Jurnal Ekonomi dan Bisnis Vol. 26 No. 2 (2023)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v26i2.6659

Abstract

Sumber daya manusia menjadi sumber keunggulan kompetitif di masa darurat seperti pandemi dimana perusahaan harus bertahan hidup. Pengetahuan yang dimiliki para talenta tersebut menjadi modal penting untuk menghasilkan kinerja inovasi sehingga mendukung organisasinya merespon perubahan secara tangkas. Oleh karena itu, pengetahuan individual tidaklah cukup, melainkan pengetahuan yang bernilai dan bisa diakuisisi sebagai pengetahuan organisasional. Proses menjadi pengetahuan organisasional membutuhkan interaksi antar knowledge worker, sehingga bukan hanya berbagi pengetahuan namun juga transfer dan penciptaan pengetahuan baru. Kualitas pengetahuan itu sendiri bukan hanya ditentukan oleh seberapa banyak pengetahuan yang dimiliki individu, namun juga keunikan dan seberapa cepat mengaksesnya. Oleh karena itu, diperlukan dukungan teknologi komunikasi dan informasi untuk mempercepat dan mempermudah transfer pengetahuan tacit dan eksplisit serta perpindahan level pengetahuan. Tujuan artikel ini adalah  mengkaji kaitan antara talent management, knowledge creation, social capital, dukungan ICT dan kinerja inovasi. Penelitian dilakukan di universitas swasta Islam di kota Semarang. Penarikan sampel menggunakan metode purposive sampling. Kriteria sampel seperti memiliki jabatan fungsional minimal Lektor dan tingkat pendidikan minimal S2 dengan total sampel 107 responden. Analisis data menggunakan SEM dengan SmartPLS. Hasilnya menunjukkan bahwa semua hipotesis terbukti, kecuali hubungan antara dukungan ICT dengan knowledge creation.
Manager Characteristics and Internal Control Disclosure: The Moderating Role of Manager Incentives Lisa Kartikasari; Maya Indriastuti
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 2 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i2.35620

Abstract

Purpose: This study examines whether manager incentives strengthen the influence of managerial entrenchment and concurrent interest in internal control disclosure. Methodology/approach: The sample comprises 633 non-financial companies on the Indonesia Stock Exchange in 2020 - 2022. It was selected using the purposive sampling technique, with the criteria that the internal control system be described in the Corporate Governance section. The analysis technique used is Moderating Regression Analysis. Findings: The study results indicate that managerial entrenchment and convergent interest affect internal control disclosure. Managerial incentives strengthen the effect of concurrent interest on internal control disclosure. However, managerial incentives do not enhance the impact of managerial entrenchment on internal control disclosure. The results of this study provide implications that can be the basis for the government, through the Financial Services Authority (OJK), to create mandatory regulations for public companies to disclose internal control in annual financial reports. Practical implications: Companies must pay attention to manager incentives and manager characteristics, such as managerial entrenchment and convergent interests, to support public disclosure of internal control. Originality/value: This study is the first to examine the moderating effect of manager incentives in strengthening the influence of managerial entrenchment and convergent interest on internal control disclosure in non-financial companies on the Indonesia Stock Exchange.
Pengaruh Struktur Aset, Sales Growth, dan Ukuran Perusahaan Terhadap Kebijakan Hutang Inarotul Laily; Devi Permatasari; Lisa Kartikasari; Maya Indriastuti
eCo-Fin Vol. 7 No. 2 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i2.2384

Abstract

Pentingnya memahami faktor-faktor penentu kebijakan hutang dalam konteks sektor manufaktur di negara berkembang. Kehadiran dana yang cukup untuk mendukung operasinal bisnis suatu organisasi merupakan salah satu komponen kuncinya. Oleh karena itu, kebijakan hutang dapat menjadi sumber modal yang tepat untuk memperkuat keuangan suatu bisnis, sehingga tujuan dari riset ini yaitu menganalisis secara empiris terkait kebijakan utangnya terhadap struktur aktiva, pertumbuhan penjualan, kemudian skala perusahaan di perusahaan manufaktur yang tercatat di BEI periode 2021–2023. Riset ini menerapkan regresi linier berganda dengan teknik purposive sampling pada 276 data dari 92 entitas. Hasil uji t menunjukkan struktur aktiva tidak berpengaruh signifikan (t = 1,667; p = 0,95), begitu pula pertumbuhan penjualan (t = 0,668; p = 0,504). Sebaliknya, ukuran perusahaan berkorelasi positif terhadap kebijakan utang (t = 4,536; p = 0,000). Uji F mengindikasikan ketiga variabel independen secara simultan memengaruhi kebijakan utang (p = 0,000 < 0,05). Implikasi riset ini, aset tetap sebaiknya tidak dijadikan agunan bila dana internal mencukupi, kemudian fluktuasi penjualan tahunan turut memengaruhi kemampuan pelunasan utang. Analisis mengungkapkan bahwa kebijakan hutang hanya dipengaruhi oleh ukuran perusahaan (p = 0,000) dengan R2 = 6,8%. Temuan ini dapat membantu manajer keuangan mempertimbangkan ukuran perusahaan dalam merancang struktur pembiayaan.
Interpretasi LKPD Kabupaten Bojonegoro Pasca Pandemi Covid-19 Melalui Analisis Kondisi Keuangan Tahun 2022-2024 Mellya Oka Rahmawati; Lisa Kartikasari
Jurnal Acitya Ardana Vol 5 No 2 (2025): Desember 2025 (INPRESS)
Publisher : Politeknik Keuangan Negara STAN

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

Abstract

Penelitian ini menginterpretasikan laporan keuangan Pemerintah Kabupaten Bojonegoro tahun 2022–2024 pasca pandemi COVID-19 untuk meningkatkan transparansi, akuntabilitas, dan pemahaman publik. Dengan pendekatan deskriptif kualitatif studi kasus, data diperoleh melalui wawancara penyusun serta pengguna laporan, dan analisis laporan keuangan auditan. Hasil menunjukkan bahwa meski opini audit WTP, beberapa rasio utama seperti fleksibilitas fiskal, likuiditas operasional, dan solvabilitas jangka pendek menurun, mengindikasikan risiko pada kesinambungan layanan dan kapasitas respons fiskal. Kemandirian keuangan masih rendah, mencerminkan ketergantungan pada transfer pusat. Narasi rasio sejalan dengan teori pemangku kepentingan
Optimalisasi Peran Aparat Pengawasan Intern Pemerintah dalam Mencegah Potensi Kerugian Keuangan Negara/Daerah (Studi Kasus Inspektorat Kabupaten Bojonegoro) Muhammad Alfin Nurfalah; Lisa Kartikasari
Jurnal Acitya Ardana Vol 5 No 2 (2025): Desember 2025 (INPRESS)
Publisher : Politeknik Keuangan Negara STAN

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

Abstract

Penelitian ini bertujuan menganalisis peran Aparat Pengawasan Intern Pemerintah (APIP) dalam mencegah potensi kerugian keuangan negara/daerah melalui studi kasus pada Inspektorat Kabupaten Bojonegoro. Latar belakang penelitian ini adalah masih tingginya potensi kerugian keuangan yang belum tertangani secara optimal, meskipun kapabilitas APIP telah meningkat dari level 2 ke level 3. Tantangan tersebut tercermin dari rendahnya tingkat penyetoran ke kas negara/daerah berdasarkan hasil audit Badan Pemeriksa Keuangan (BPK), yaitu sebesar Rp2.868.134.859,26 atau sekitar 33,33 persen. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan teknik pengumpulan data berupa wawancara, observasi, dan studi pustaka. Hasil penelitian menunjukkan bahwa APIP memiliki peran strategis dalam meminimalkan penyimpangan keuangan melalui fungsi asurans dan konsultasi. Namun demikian, keterbatasan jumlah auditor, belum optimalnya alat pemetaan risiko, serta lemahnya sistem tindak lanjut rekomendasi menjadi hambatan utama. Oleh karena itu, penelitian ini merekomendasikan penguatan kebijakan internal, kelembagaan, dan kapasitas sumber daya manusia APIP.
Co-Authors Devi Permatasari Dian Essa Nugrahini Hirrya Pradiptarani Inarotul Laily Indri Kartika Indri Kartika, Indri Intan Puji Rahayu Khoirul Fuad, Khoirul Luluk Muhimatul Ifada Maya Indriastuti Maya Indriastuti Maya Indriastuti Mellya Oka Rahmawati Muhammad Alfin Nurfalah Muhammad Qomaruddin Mutamimah Mutamimah Sri Dewi Wahyundaru Sutapa Sutapa Tri Wikaningrum