Lilik Handajani
Magister Akuntansi, Universitas Mataram, Nusa Tenggara Barat

Published : 12 Documents
Articles

Found 12 Documents
Search

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.
HUBUNGAN PAD, BELANJA MODAL DAN KINERJA KEUANGAN PEMERINTAH DAERAH DI NUSA TENGGARA BARAT Anjani, Eka Sintala Dewi; Akram, A.; Handajani, Lilik
InFestasi Vol 11, No 1 (2015): JUNI
Publisher : InFestasi

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

Abstract

Abstract This research aims to assess the relations between Local Own-source Revenue, capital expenditure and financial performance of the Local Government of West Nusa Tenggara Province, using Partial least square analysis. The assessment were undertaken to the local government of West Nusa Tenggara and 10 districts and cities within Nusa Tenggara region using secondary data including annual financial report of West Nusa Tenggara Government from 2009 to 2013.  The results showed that a effect Local Own-source Revenue on Regional Financial Performance as measured by the ratio of Independence. The study also generate Local Own-source Revenue effect on capital expenditure, and  a effect on capital expenditures on financial performance area. Further, the results show that capital expenditure would mediate relation between local own revenue and regional financial performance. The implication of this research is that it can be used as a reference to making decision relating to regional revenue management specifically for management of  local own-source revenue used for capital expenditure that is directly relating to public services.
PERSPEKTIF TRIANGLE FRAUD THEORY DALAM PENGADAAN BARANG/JASA DI PEMERINTAH PROVINSI NTB Arifianti, Rinie; Santoso, Budi; Handajani, Lilik
InFestasi Vol 11, No 2 (2015): DESEMBER
Publisher : University of Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v11i2.1132

Abstract

This study examines the effect of ULP teamwork/ procurement officer characteristic, suitability compensation, and internal control system to government’s procurement fraud. The testing was held on 79 respondent who represent 32 percent population. Group respondent is ULP teamwork/ procurement officer at West Nusa Tenggara Provincial Government using the structural model analysis. The research findings showed that ULP teamwork/ procurement officer characteristic and internal control system had influence government’s procurement fraud, but is not affected by suitability compensation. ULP teamwork/ procurement officer characteristic and internal control system had negative influence to government’s procurement fraud. This means better ULP teamwork/ procurement officer quality and internal control system will reduce the occurrence of government’s procurement fraud. Research implication leads to improvement ULP teamwork/ procurement officer integrity and internal control system as a important part of preventing government’s procurement fraud.  The challenge of government’s procurement is the formulation policies that synergy with other regulation and improvement quantity and quality characteristics to improve performance government’s procurement.
DETERMINAN KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR DI INDONESIA; EKSPLORASI INTELLECTUAL CAPITAL DAN CORPORATE GOVERNANCE Rini, Dewa Ayu Oki Asta; Akram, -; Handajani, Lilik
InFestasi Vol 12, No 1 (2016): JUNI
Publisher : University of Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v12i1.1798

Abstract

The aim of research is to know the intellectual capital, corporate governance effect and company’s characteristic toward financial archievment at manufacture company by using partial lest square (PLS). The research was apllied in 38 manufacture company (28,78 % from 132 companies) by using secondary data in front of financial and annual report from 2011 to 2013. The result indicated that intellectual capital has positive effect toward financial achievment, which indicated that the company hasi seriousness to give value by using high VAICTM and increase the intangible asset thorugh MBIC. Corporate governance has so significant effect  toward financial achievment, that indicate the how level of suitability in applying corporate governance. Practice toward the entirely principle of OECD (2004). Corporate governance pratice that the refer to OECD (2004) principle is still dominated by the role of stakeholder in corporate governance. The transparancy and responsibility of committe. In the future, the company must give more right of shareholder’s  and the equitable treatment to  shareholder
PENGELOLAAN BANTUAN KEUANGAN BERSIFAT KHUSUS DARI PEMERINTAH KABUPATEN DALAM ANGGARAN PENDAPATAN DAN BELANJA DESA Satriajaya, Johan; Handajani, Lilik; Putra, I Nyoman Nugraha Ardana
Jurnal Akuntansi Aktual VOLUME 5, NOMOR 1, JANUARI 2018
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (612.606 KB) | DOI: 10.17977/um004v5i12018p001

Abstract

This research aimed to analyse the specially-allocated financial aid policy from district government to village government of Samanta. The fact indicates that there has been a misconduct in budget management, which becomes the main reason to do this research. This research employs a qualitative method, using the phenomenological-hermeneutic approach. Data collection uses an in-depth interview with village financial manager, and supported by observation and documentation. Data analysis applies the method of phenomenological-hermeneutic perspectives. The result shows that specially-allocated financial aid management was not appropriately implemented. This was caused by the inconsistency of local government in implementing its local regulation. District government is using its power discretion and the regulation discretion. High tendency of different interests in implementing the policy has led to a pseudo-statement to empower village government and village society. Thus, it needs better commitment from district government to set aside the interests of certain groups and politics to ensure that the main objective of that policy could be implemented properly.
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.
KINERJA KEUANGAN MEMEDIASI PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Sutriningsih, Sutriningsih; Handajani, Lilik; Rifa'i, Ahmad
E-Jurnal Akuntansi Vol 27 No 1 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v27.i01.p28

Abstract

Penelitian bertujuan menguji pengaruh corporate social responsibility dan struktur modal terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel intervening. Populasi penelitian adalah perusahaan manufaktur yang terdaftar di BEI tahun 2015-2017 dan mengungkapkan corporate social responsibility. Sampel ditentukan denganpurposive sampling dandiperoleh 114 sampel. Alat analisis data menggunakan analisis jalur. Temuan penelitian menunjukkan bahwa kinerja keuangan (ROE) tidak dapat berfungsi sebagai variabel intervening dalam pengaruh CSR terhadap nilai perusahaan pada perusahaan manufaktur di BEI periode 2015-2017. Sedangkan pada struktur modal kinerja keuangan yang diproksikan dengan ROE dalam penelitian ini dapat berfungsi sebagai variabel intervening.Implikasi penelitian ini dapat berguna sebagai pertimbangan bagi perusahaan dalam membuat kebijakan terkait pengungkapan corporate social responsibility. Kata Kunci :Corporate social responsibility, struktur modal, kinerja keuangan, nilai perusahaan.
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.
PENGARUH KOMITE AUDIT DAN MANAGERIAL ENTRENCHMENT TERHADAP AGRESIVITAS PAJAK SERTA IMPLIKASINYA TERHADAP KINERJA KEUANGAN PERUSAHAAN Andika Noviawan, Lalu; Handajani, Lilik; Ardana Putra, I Nyoman Nugraha
E-Jurnal Akuntansi Vol 30 No 2 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i02.p12

Abstract

This study aims to analyze the relationship between the audit committee and managerial entrenchment on tax aggressiveness and its implications for the company?s financial performance. A total of 71 manufacturing companies on the Indonesian Stock Exchange during the 2015-2017 periode were research samples. The results of data analysis using Partial Least Square show that managerial entrenchment and tax aggressiveness have a significant negative effect on financial performance. Managerial entrenchment reduces the company?s demand for monitoring of managers which results in a decrease in financial performance. Meanwhile, tax aggressiveness can cover managers? rent extraction actions that impact on declining financial performance. Keywords: Audit Committee; Managerial Entrenchment; Tax Aggressiveness; Financial Performance.
EFEKTIVITAS KOMITE AUDIT DAN AUDIT INTERNAL TERHADAP KASUS KECURANGAN DENGAN WHISTLEBLOWING SYSTEM SEBAGAI VARIABEL PEMODERASI Utami, Luh; Handajani, Lilik; Hermanto, Hermanto
E-Jurnal Akuntansi Vol 26 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v26.i02.p27

Abstract

Penelitian bertujuan menguji pengaruh efektivitas komite audit dan audit internal terhadappengungkapan kasus kecurangan dengan whistleblowing system sebagai pemoderasi. Populasipenelitian adalah perusahaan terdaftar di BEI tahun 2016-2017 dan mengungkapkanwhistleblowing system. Sampel ditentukan dengan purposive sampling diperoleh 102 sampel. Alatanalisis data menggunakan Moderated Regression Analysis (MRA). Temuan penelitianmenunjukkan whistleblowing system memperkuat pengaruh komite audit dan audit internal untukmengungkap kasus kecurangan. Implikasi penelitian ini dapat berguna sebagai pertimbangan bagiperusahaan dalam membuat kebijakan terkait pengungkapan whistleblowing system.Kata Kunci : Komite Audit, Audit Internal, Whistleblowing System, Kasus Kecurangan