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Lili Indrawati
Jurusan Akuntansi, Politeknik Negeri Bandung
Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences Other

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PERAN INTELLECTUAL CAPITAL TERHADAP IMPLEMENTASI NEW PUBLIC MANAGEMENT DALAM PENINGKATAN KINERJA MANAJERIAL SEKTOR PUBLIK Lili Indrawati
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 8 No 1 (2016)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v8i1.107

Abstract

Abstract: The purpose of this research is to analyze and prove the role of intellectual capital against implementation of new public management in enhancing public sector managerial performance.  The research was carried out at the Cimahi local government.  The number of respondent was 258 employees from 42 working units.  The research method used is purposive sampling. To analyze the data from the respondent is interaction regression.  The research shows that intellectual capital does not affect the relationship between NPM and public sector managerial performance. Keywords: New Public Management, Intellectual Capital and Performance of Public Sector Managerial, Cimahi Local Government
PERAN BUDAYA ORGANISASI TERHADAP IMPLEMENTASI NEW PUBLIC MANAGEMENT DALAM PENINGKATAN KINERJA MANAJERIAL SEKTOR PUBLIK Lili Indrawati
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 9 No 2 (2017)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v9i2.924

Abstract

Abstract: The purpose of this research is to analyze and prove the role of organization cultures, against implementation of new public management in enhancing public sector managerial performance. The research was carried out at the Cimahi local government.  The number of respondent was 258 employees from 42 working units.  The research method used is purposive sampling. To analyze the data from the respondent is interaction regression.  The research shows that organizational culture does not affect the relationship between NPM and public sector managerial performanceKeywords: New Public Management, Organizational Culture, Leadership Style, Intellectual Capital and Performance of Public Sector Managerial, Cimahi Local Government
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBERHASILAN PENERAPAN AKUNTANSI BERBASIS AKRUAL PADA SATUAN KERJA POLITEKNIK NEGERI BANDUNG Lili Indrawati
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 10 No 1 (2018)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v10i1.1005

Abstract

Accrual Government Accounting Standards (SAP) is a government accounting standard that records and acknowledges transaction, at the time the contract of transaction occur, regardless of the receipts or payment of cash and cash equivalents.  The issuence of Government Regulation (PP) no 71 year 2010 concerning SAP revising PP 24 year 2005 concerning SAP, hence both central government and also regional are obliged to apply accrual based accounting during accounting and preparation of financial report.  Based on this, the purpose of this study is to determine what factors affect the succes of the accrual-based SAP application in the units of Bandung State Polytechnic.  This research is conducted by qualitative method with emphasis on interpretive approach.  Data analysis is carried out through three steps, namely: 1) Data collection, 2) Data redustion, 3) Data presentation, and 4) Decesion making or verification.  The result showed that: 1) The environment/condition oriented to the application of accrual accounting is very supportive; 2) existing regulation can be applied without constraints; 3) human resources are competent; 4) software help completion of work; 5) the existing hardware already supports and in accordance with the software; 6) financial statement can be completed and sent on time.Keywords: Success Factor, Accrual Bases, Bandung State Polytechnic
PENGARUH INTELLECTUAL CAPITAL TERHADAP PRODUKTIVITAS KERJA PEGAWAI DI PEMERINTAH DAERAH lili indrawati; etti ernita sembiring
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 11 No 2 (2019): Jurnal Ekspansi November 2019
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v11i2.1559

Abstract

Penelitian ini bertujuan untuk menganalisis dan membuktikan pengaruh modal intektual terhadap produktivitas kerja pegawai.  Penelitian ini dilakukan di Kota Cimahi, Kota Bandung dan Provinsi Jawa Barat.  Jumlah responden sebanyak 128 pegawai dari 10 -11 satuan kerja yang ada di pemda tersebut.  Teknik pengambilan sampel yang digunakan adalah metode purposive sampling. Analisis data yang digunakan adalah menggunakan aplikasi WarpPLS.   Hasil penelitian menunjukkan  bahwa modal intelektual berpengaruh positif terhadap produktivitas kerja pegawai Kata kunci: Modal intelektual, Produktivitas kerja pegawai, Pemerintah Kota Cimahi, Kota Bandung dan Provinsi Jawa Barat. The purpose of this research is to analyze and prove the role of  intellectual capital against employee productivity in local government.  The research was carried out at the Cimahi local government,Bandung Local Government and West Java Province.  The number of respondent was 128 employees from 10 -11 accounting entity in  each local government.  The research method used is purposive sampling. To analyze the data from the respondent is WarpPLS.  The research shows that intellectual capital does affect positive significantly the employee productivity of local government. Keyword: Intellectual Capital, employee productivity, Cimahi Local Government, Bandung Local Government and West Java Province.
PENGARUH GAYA KEPEMIMPINAN TERHADAP PRODUKTIVITAS KERJA PEGAWAI DI PEMERINTAH DAERAH lili indrawati; Etti Ernita Sembiring
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 12 No 2 (2020): Jurnal Ekspansi November 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v12i2.2010

Abstract

The purpose of this research is to analyze and prove the role of leadership style against employee productivity in local government.The research was carried out at the Bandung Local Government. The number of respondent was 4 persons each from 27entity from West Bandung Local Government. The entity which are used as sample in this research are finance office. Regression is used to analyze the data from the respondent.The research shows that leadership style does affect positive significantly the employee productivity of local government. Keyword:Leadership Style, Employee Productivity, Local Government.
Pembuatan dan Pengujian Pupuk Organik Cair dari Limbah Kulit Buah-buahan dengan Penambahan Bioaktivator EM4 dan Variasi Waktu Fermentasi Dewi Widyabudiningsih; Lina Troskialina; Siti Fauziah; Shalihatunnisa Shalihatunnisa; Riniati Riniati; Nancy Siti Djenar; Mentik Hulupi; Lili Indrawati; Ahmad Fauzan; Fauzi Abdilah
Indonesian Journal of Chemical Analysis (IJCA) Vol. 4 No. 1 (2021): Indonesian Journal of Chemical Analysis
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ijca.vol4.iss1.art4

Abstract

Produksi olahan pangan dari buah-buahan selalu menghasilkan limbah kulit dalam pengolahannya. Limbah tersebut hanya dibuang dan dibiarkan menumpuk begitu saja oleh mansyarakat. Apabila tidak ditangani secara cepat akan menghasilkan bau yang tidak sedap sehingga akan mencemari lingkungan. Salah satu alternatif yang dapat dilakukan yaitu dengan cara mengolah limbah tersebut menjadi pupuk organik cair dengan proses fermentasi. Penelitian ini dilakukan untuk mengetahui kandungan hara makro dan kualitas dari pupuk organik cair, mengetahui waktu fermentasi optimum, harga pokok produksi dan BEP dari proses pembuatan pupuk organik cair. Penelitian ini dilakukan dengan cara menambahkan EM4, ragi, dan air gula ke dalam reaktor yang berisi limbah kulit buah yaitu kulit pisang, mangga dan nanas. Proses fermentasi dilakukan selama 34 hari dan dilakukan pengambilan sampel pada hari ke-7, 14, 24 dan 34 untuk dianalisis kandungan hara makro yang terdiri dari C-Organik, P, dan K dengan metode spektrofotometri UV/VIS, SSA dan N dengan metode Kjeldahl. Pada penelitian ini dihasilkan pupuk organik cair yang terbaik yaitu campuran limbah kulit pisang, mangga dan nanas dengan waktu fermentasi 7-14 hari dan kandungan unsur C-Organik, N-total, K2O, dan P2O5 masing-masing sebesar 17,4; 6,05; 2,50 dan 0,15 %. Pupuk organik cair yang dihasilkan sudah memenuhi baku mutu dari Permentan Nomor 261 tahun 2019 kecuali kandungan P2O5, walaupun demikian pupuk organik cair yang diperoleh ini memiliki kualitas yang lebih baik dibanding beberapa pupuk yang sudah dijual secara komersial. Biaya pokok produksi dari pembuatan POC ini sebesar Rp 770.554 dengan Break Event Point (BEP) pada 10 liter.
Pengaruh Kompetensi Sumber Daya Manusia terhadap Optimalisasi Pengelolaan Aset dan Implikasinya pada Pendapatan Asli Daerah (Studi Kasus di Pemerintah Provinsi Jawa Barat) Widya Githa Lestari; Hendi Rohendi; Lili Indrawati
Prosiding Industrial Research Workshop and National Seminar Vol 11 No 1 (2020): Prosiding 11th Industrial Research Workshop and National Seminar (IRWNS)
Publisher : Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (523.62 KB) | DOI: 10.35313/irwns.v11i1.2139

Abstract

Penelitian dilakukan untuk menguji pengaruh kompetensi sumber daya manusia terhadap optimalisasi pengelolaan aset dan implikasinya pada Pendapatan Asli Daerah (PAD). Unit analisis di Provinsi Jawa Barat. Teknik mengumpulkan data yang digunakan ialah dengan menyebar kuesioner kepada 58 responden, yangdiperuntukkan bagi para pegawai yang bekerja di bidang aset pada 19 Organisasi Perangkat Daerah (OPD) Provinsi Jawa Barat yang menghasilkan pendapatan asli daerah sehingga digunakan metode purposive sampling untuk menentukan sampelnya. Kemudian untuk menganalisis data yang diperoleh digunakan metode analisis jalur. Adapun hasil penelitian menunjukkan bahwa kompetensi sumber daya manusia berpengaruh secara positif dan signifikan terhadap optimalisasi pengelolaan aset, optimalisasi pengelolaan aset berpengaruh secara positif dan signifikan terhadap pendapatan asli daerah, kompetensi sumber daya manusia berpengaruh secara positif dan signifikan terhadap pendapatan asli daerah, dan kompetensi sumber daya manusia berpengaruh secara signifikanterhadap pendapatan asli daerah melalui optimalisasi pengelolaan aset.
Perancangan Model Laporan Keuangan Berdasarkan SAK EMKM Berbasis Microsoft Excel (Studi Kasus Pada Kelompok Usaha Menengah Jasa Ekspedisi Pupuk Kujang - Kab. Karawang) Muhammad Yudha Pratama; Lili Indrawati
Indonesian Accounting Literacy Journal Vol 1 No 2 (2021): Indonesian Accounting Literacy Journal (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (359.727 KB)

Abstract

One of the tools to measure company performance is financial reports. The financial reports that are made must comply with existing standards, such as SAK EMKM as a specific standard for MSME actors. The process of preparing financial reports for MSMEs must be familiar and easy to do. The tool that is familiar to MSMEs is Microsoft Excel. This study aims to assist medium-sized businesses in cleaver fertilizer expedition, particularly in the Karawang area in preparing financial reports. The financial statements are prepared by optimizing the existing functions in Microsoft Excel. The methods used in this research are qualitative and quantitative. Data obtained from documentation and direct interviews. The result of this research is the design of financial statement model based on Microsoft Excel.
Pengaruh Belanja Pendidikan, Belanja Kesehatan Dan Belanja Perumahan Dan Fasilitas Umum Terhadap Indeks Pembangunan Manusia (Studi Kasus Pada Pemerintah Daerah Kabupaten Cianjur) Muhammad Ade Fajar; Lili Indrawati
Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.019 KB)

Abstract

This study aims to determine the effect of education expenditure, health expenditure and housing and public facilities expenditure on the human development index in the Cianjur Regency Government during 2014-2019. The sample is budget realization report and human development index data for 6 years. Data analysis technique used is multiple linear regression analysis SPSS 25.00. The result of this study showed education expenditure, health expenditure and housing and public facilities expenditure simultaneously has positive and significance effect 37,2% of human development index, while 62,8% are effected by other factors. Parcial test result, education expenditure has significant effect of human development index. While health expenditure and housing and public facilities expenditure do not effect of human development index.
Implementasi Manajemen Resiko dalam upaya mewujudkan prinsip-prinsip good governance Fanny Oktapiani; Mia Rosmiati; Lili Indrawati
Indonesian Accounting Research Journal Vol 1 No 2 (2021): Indonesian Accounting Research Journal (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.012 KB)

Abstract

Organizations are faced with increasingly complex job risks, so it is necessary to apply risk management that can help organizations to reduce risks as small as possible and eliminate uncertainty in the business environment. This study aims to determine how the implementation of risk management in an effort to realize the principles of good governance in the West Bandung Regency Government, namely upholding the rule of law, transparency, caring for stakeholders, effectiveness and efficiency, accountability, and strategic vision. The research method used is descriptive qualitative with interviews and documentation as data collection instruments. The results of this study indicate that the implementation of risk management in the West Bandung Regency Government is not in accordance with existing guidelines. This is due to ineffective socialization of risk management implementation. So that SKPD does not yet understand the implementation of risk management within the West Bandung Regency Government.
Co-Authors Ahmad Fauzan Etti Ernita Sembiring etti ernita sembiring Fachrel Ichlas Fanny Oktapiani Fauzi Abdilah Hendi Rohendi Mentik Hulupi Mia Rosmiati Muhammad Ade Fajar Muhammad Fakhri Muhammad Yudha Pratama Nancy Siti Djenar Nurcahyo, Nurcahyo Riniati Setyaningrum, Sinta Shalihatunnisa Shalihatunnisa Siti Fatimah Siti Fauziah Sudrajat Harris Abdulloh Troskialina, Lina Widya Githa Lestari Widyabudiningsih, Dewi Winda Aulia Fadhilah Wresti Widyastrianti Yanti Rufaedah Yulisa Indah Mawarni Yusuf Sofyan