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All Journal JURNAL ECONOMIA Jurnal Ilmiah Akuntansi dan Bisnis E-Jurnal Akuntansi Universitas Udayana JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Akuntansi Multiparadigma Infestasi Neo-Bis Journal of Accounting and Investment International Research Journal of Management, IT & Social Sciences International Business and Accounting Research Journal Jurnal Akuntansi Aktual JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) International Journal of Social Science and Business Jurnal Pengabdian Magister Pendidikan IPA Jurnal Gema Ngabdi Valid Jurnal Ilmiah Akurasi : Jurnal Studi Akuntansi dan Keuangan Indonesia Accounting Journal Jurnal Akuntansi Jurnal Abdi Insani Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Lilik Handajani
Universitas Mataram
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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Menggagas “Akuntansi Publik Terintegrasi” pada Organisasi Sektor Publik Handajani, Lilik
Jurnal Akuntansi Multiparadigma Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (205.731 KB)

Abstract

The objective of this article is to review accounting system and system of accountability at public sector organization post New Public Management (NPM) implementation, that is assumed to have strong capitalism idea.  Social interest is often neglected due to political one. It emphasizes on reporting process, accountability, economic and secular performance, and owns disconcern on social and religious value in the practice. Based on Gidden’s structure analysis in interdependency interaction between government agents and structure dominated, there is an opportunity that agents do not merely accept dominating structure, but they can actively participate to reform public organisation by creating new ones that are more cultural, ethical, in local Indonesian context, and focus on real problems in management issues. The idea of integrated public accounting that accomodates economy, social, and religion is an urgent need.
MENGGAGAS “AKUNTANSI PUBLIK TERINTEGRASI” PADA ORGANISASI SEKTOR PUBLIK Handajani, Lilik
Jurnal Akuntansi Multiparadigma Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (205.731 KB) | DOI: 10.18202/jamal.2010.04.7084

Abstract

The objective of this article is to review accounting system and system of accountability at public sector organization post New Public Management (NPM) implementation, that is assumed to have strong capitalism idea.  Social interest is often neglected due to political one. It emphasizes on reporting process, accountability, economic and secular performance, and owns disconcern on social and religious value in the practice. Based on Gidden’s structure analysis in interdependency interaction between government agents and structure dominated, there is an opportunity that agents do not merely accept dominating structure, but they can actively participate to reform public organisation by creating new ones that are more cultural, ethical, in local Indonesian context, and focus on real problems in management issues. The idea of integrated public accounting that accomodates economy, social, and religion is an urgent need.
Financial Disclosure based on Web-ICT Determinants Hadi, Ahwan; Handajani, Lilik; Putra, I Nyoman Nugraha Ardana
International Research Journal of Management, IT & Social Sciences Vol 5 No 1: January 2018
Publisher : IJCU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21744/irjmis.v5i1.598

Abstract

The purpose of this research is to analyze the influence of local government characteristic and accountability performance on the financial disclosure based on WEB-ICT and how it’s implications for local government financial performance as a response to the public information disclosure requirements. Using 307 regencies and cities local government in Indonesia as samples based on purposive sampling and analyze by SEM-PLS technique. The result shows that local government characteristic and accountability of local government performance has a positive influence on financial disclosure based on web-ICT. It indicates that local governments with better performance accountability levels and have greater or more mature characteristics will disclose wider financial information through the website. These findings are consistent with the signaling theory which states that organizations tend to provide a signal in the form of information disclosure to stakeholders to describe positive conditions. This study also found that financial disclosure based on web-ICT has a negative influence on local government financial performance, public sector characteristics that are nonprofit oriented cause disclosure of financial information does not encourage the financial performance of local government. Unlike the private sector, the disclosure of information encourages better corporate financial performance.
Implementation of Performance Accountability System For Government Institution (SAKIP) : Determinants and Consequence In Local Government Telabah, I Wayan Suardana; Hermanto, Hermanto; Handajani, Lilik
International Business and Accounting Research Journal Vol 2, No 2 (2018): July 2018
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (550.461 KB) | DOI: 10.15294/ibarj.v2i2.36

Abstract

This study aims to examine the effect of the utilization of information technology, training and obedience to regulation on the implementation of SAKIP and examine the effect of SAKIP implementation on managerial performance as well as the influence of the role of self efficacy and intellect in the relationship between impelementation of SAKIP and managerial performance. Tests were conducted on 93 respondents representing 67 percent of the population. The group of respondents are structural officials of echelon  II, III and IV in the scope of West Nusa Tenggara Provincial Government who have role in the planning, implementation and management of Regional Income Budget and Expenditure (APBD) through the implementation of SAKIP. The hypothesis testing used Structural Equation Modelling-Partial Least Square (SEM-PLS). The result of this research shows that the utilization of information technology and training have significant effect on the implementation of SAKIP but not influenced by obedience to the regulation, the implementation of SAKIP has an effect on managerial performance but self efficacy and intellect can not strengthen the relationship between SAKIP implementation and managerial performance. Based on the findings of this research, the operation of e-SAKIP and training conducted in a structured and sustainable manner plays an important role in improving the quality of SAKIP implementation so as to provide relevant and objective information to managers in order to improve the performance of government organizations.
VOLUNTARY TAX COMPLIANCE WAJIB PAJAK PERUSAHAAN PERHOTELAN: DETERMINAN, KEPERCAYAAN DAN KEKUASAAN LEGITIMASI Hakim, Zulkarnain; Handajani, Lilik; Inapty, Biana Adha
Jurnal Akuntansi Vol 21, No 2 (2017): May 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.14 KB) | DOI: 10.24912/ja.v21i2.198

Abstract

The aim of this research are to give empirical proof about: (1)the influence procedural juctice and moral obligation toward voluntary tax compliance. (2) the influence of trust within mediation influence between procedural juctice and moral obligation toward voluntary tax compliance. (3) the influence of legitimation power within moderation influence of tust toward voluntary tax compliance. Data collection in this research using quisioner. As many as 108 quisioner  divided to manager and accountan in each hotel. From data above, 91 quisioner are given back by responden. So, 91 quisioners can be used in analysis proses. The result of this research eviden, the procedural jucticeand moral obligation ralated to voluntary tax compliance. The result of this research also eviden the role  mediation of trust. Voluntary tax compliance  occurs becouse of procedural juctice and moral obligation direct to voluntary tax compliance through mediation of trust, and realionship between trust and voluntary tax compliance are not moderation by legitimation power.
The Quality of Financial Statements Antecedents and Consequences Towards Financial Accountability Karyatni, Ni Made Dwi; Handajani, Lilik
International Journal of Social Science and Business Vol 4, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i3.26596

Abstract

Based on this research, low quality of financial statement presentation, especially regional government level accounting entity. Presentation of the financial statements of the Regional Government Unit was not fully appropriate with the Governmental Accounting Standards and Accounting Policies so that affects the accuracy of the information presented in the financial statements. Inaccurate financial reports has a negative impact to users in policy decision. This study aimed to test empirically the factors that affect the quality of the financial statements and the problems were faced by regional government unit (SKPD) in preparing the financial statements and the implications for the financial accountability. The population in this research was 292 respondents. The sample was determined by purposive sampling technique amount 97 respondents including the Financial Administration Officer (PPK) SKPD, PPK staff at 44 SKPD staff and staff in accounting staff and reporting on SKPKD. Data analysis was used on Partial Least Square (PLS). The findings of this study indicate that the quality of SKPD financial statements was affected by the application of completion of audit findings, but this study is not affected by the reconciliation, competence of human resources and the leadership support. Other findings indicate that the financial statements SKPD have implications for financial accountability. The implications of this study can contribute some ideas for the Central Lombok regency government to increase financial assistance to personnel managers through education and training so that it can make good quality in the financial statements and practical contribution in formulating the direction and policies related to the accountability of local government financial reporting.
Faktor-faktor yang mempengaruhi keandalan dan ketepatan waktu pelaporan keuangan pada Organisasi Perangkat Daerah Kabupaten Sumbawa Barat Miharja, Een Samawati; Handajani, Lilik; Furkan, Lalu M.
Indonesia Accounting Journal Vol 2, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.28818

Abstract

This study aims to provide empirically the effect of the human resources quality, utilization of information technology, accounting internal control, and financial control on reliability and timeliness of financial reporting on Local Government of West Sumbawa. The sample of this study is 76 respondents that work as civil servants at finance departments of 38 units at Local Government of West Sumbawa which taken by purposive sampling. This study shows that human resources quality, internal control of accounting, and financial control have positive and significant effect on reliability of financial reporting. This study also reports that human resources quality, utilization of information technology, accounting internal control, and financial control do not have effect on timeliness of financial reporting. On those findings, this study implies that the agency theory is consistent with the efforts of Local Government of West Sumbawa in term to present reliable financial information. Otherwise, this study implies that the compliance theory is not applicable to Local Government of West Sumbawa as human resources quality, utilization of information technology, accounting internal control, and financial control are not as determinants of timeliness on their financial reporting.
Faktor-faktor yang mempengaruhi keandalan dan ketepatan waktu pelaporan keuangan pada Organisasi Perangkat Daerah Kabupaten Sumbawa Barat Miharja, Een Samawati; Handajani, Lilik; Furkan, Lalu M.
Indonesia Accounting Journal Vol 2, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.28818

Abstract

This study aims to provide empirically the effect of the human resources quality, utilization of information technology, accounting internal control, and financial control on reliability and timeliness of financial reporting on Local Government of West Sumbawa. The sample of this study is 76 respondents that work as civil servants at finance departments of 38 units at Local Government of West Sumbawa which taken by purposive sampling. This study shows that human resources quality, internal control of accounting, and financial control have positive and significant effect on reliability of financial reporting. This study also reports that human resources quality, utilization of information technology, accounting internal control, and financial control do not have effect on timeliness of financial reporting. On those findings, this study implies that the agency theory is consistent with the efforts of Local Government of West Sumbawa in term to present reliable financial information. Otherwise, this study implies that the compliance theory is not applicable to Local Government of West Sumbawa as human resources quality, utilization of information technology, accounting internal control, and financial control are not as determinants of timeliness on their financial reporting.
PERAN KONSERVATISME AKUNTANSI DALAM PENGARUH FINANCIAL DISTRES DAN TINGKAT HUTANG TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN Farha, Farha; Handajani, Lilik; Surasni, Ni Ketut
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 8, No 3 (2020): JE VOL 8 NO 3 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1228.964 KB) | DOI: 10.35794/emba.v8i3.29003

Abstract

Penelitian ini bertujuan untuk mengetahui peran konservatisme akuntansi dalam pengaruh financial distress dan tingkat hutang terhadap pengungkapan laporan keberlanjutan. Jenis penelitian berupa penelitian kuantitatif yang dilakukan  pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2010-2019. Metode yang digunakan dalam pemilihan sampel adalah metode purposive sampling. Teknik analisis yang digunakan adalah path analysis. Hasil penelitian menujukkan financial distress berpengaruh positif terhadap konservatisme akuntansi, tingkat hutang tidak berpengaruh positif terhadap konservatisme akuntansi, konservatisme akuntansi berpengaruh negatif terhadap pengungkapan laporan keberanjutan, financial distress berpengaruh negatif terhadap pengungkaan laporan keberlanjutan, tingkat hutang tidak berpengaruh terhadap pengungkapan laporan keberlanjutan, konservatisme akuntansi tidak mampu memediasi pengaruh financial distress terhadap pengungkapan laporan keberlanjutan, konservatisme akuntansi mampu memdiasi pengaruh tingkat hutang terhadap pengungkapan laporan keberlanjutan. Kata kunci: Financial Distress, Tingkat Hutang, Konservatisme Akuntansi, Laporan Keberlanjutan
PENGARUH MANAJEMEN LABA TERHADAP AGRESIVITAS PAJAK DENGAN GOOD CORPORATE GOVERNANCE DAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL PEMODERASI Feryansyah, Feryansyah; Handajani, Lilik; Hermanto, Hermanto
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 8, No 4 (2020): JE VOL 8 NO 4 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1183.545 KB) | DOI: 10.35794/emba.v8i4.30601

Abstract

Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh manajemen laba terhadap agresivitas pajak dengan good corporate governance dan kebijakan dividen sebagai variabel pemoderasi. Jenis penelitian ini adalah penelitian asosiatif kuantitatif dengan hubungan kausal, dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2015-2019. Teknik pengambilan sampel pada penelitian ini menggunakan nonprobability sampling dengan metode purposive sampling. Teknik analisis data yang digunakan adalah partial least square (PLS) dengan aplikasi smartPLS 3.0. Hasil penelitian ini membuktikan bahwa manajemen laba berpengaruh positif terhadap agresivitas pajak, GCG tidak memperlemah hubungan pengaruh manajemen laba terhadap agresivitas pajak, kebijakan dividen tidak memperkuat hubungan pengaruh manajemen laba terhadap agresivitas pajak dan karakteristik perusahaan yang diukur dengan profitabilitas berpengaruh negatif terhadap agresivitas pajak. Kata Kunci :        Agresivitas Pajak, Manajemen Laba, Good Corporate Governance, Kebijakan Dividen, Profitabilitas
Co-Authors - Akram A. Akram Ahmad Rifa'i Ahmad Rifa'i Ahmad Rifai Ahmad Rifai Ahmad Rifai Ahmad Rifa’i Akram Akram Akram Akram, Akram Alamsyah Alamsyah Alamsyah Alamsyah AM, Saiful Amanda Bellamy Ayudia Sokarina Ayudia Sokarina Ayudia Sokarina Ayudia Sokarina Barry Alfian Biana Adha Inapty, Biana Adha Budi Santoso Budi Santoso Cahya Suryani Chandra Setiawan Darmo Suwito Dewa Ayu Oki Asta Rini Dwi Putra Buana Sakti Eka Sintala Dewi Anjani Elly Purnama Sari Endar Pituringsih Farha, Farha Fatwadi Fatwadi Feryansyah, Feryansyah Furkan, Lalu M. Hadi, Ahwan Hakim, Zulkarnain Hermanto - - Hermanto Hermanto Hermanto Hermanto Hermanto Hermanto I Nyoman Nugraha Ardana Putra Ihsan Hadi Ihyani, Layali Iman Waskito Johan Satriajaya Johan Satriajaya Karyatni, Ni Made Dwi L. Hamdani Husnan Lalu Andika Noviawan Lalu Muhammad Furkan Lalu Takdir Djumaidi Lucky Mandalika Luh Putu Resti Mega Artantri Luh Utami Lukman Effendy Lukman Effendy Miharja, Een Samawati Miharja, Een Samawati Moh Syamsul Rijal Ni Ketut Surasni Ni Ketut Surasni Ni Made Dwi Karyatni Nur Fitriah Oktavia Komala Sari Perdana Kusuma Negara Rinie Arifianti Saiful AM Saipul Arni Muhsyaf Saipul Arni Muhsyaf Saipul Arni Muhsyaf Sari, Elly Purnama Siti Rahimah Nurdiana Sutriningsih Sutriningsih Telabah, I Wayan Suardana Titiek Herwanti Yati Fitria Zamri Yessy Puturuhu Iriene Puturuhu