Lili Safrida’s scientific contributions

This Community Service Program (PkM) aims to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) in Kuin Utara Tourism Village, Banjarmasin, which has been designated as one of the 75 best tourism villages in Indonesia. Through training in financial reporting and online marketing, it is expected that MSMEs can improve financial management, increase sales, and competitiveness in the market. Initial results show high participation from MSMEs in the training activities. This study will analyze the impact of the training on improving the knowledge, skills, and performance of MSMEs, as well as identifying the challenges faced in implementing the program. The PkM is designed in several stages, with the PkM activities agenda being carried out from May 2024 to December 2024. The training location is held in the Kuin Utara sub-district, Banjarmasin City, specifically at the residence of one of the MSMEs around the Sultan Suriansyah Tomb. The learning media used by partners is Android-based smartphones with active data packages and assistance from the PkM team. The training is conducted in one location so that the team and partners can interact more easily. The training was attended by 46 participants and was consistent in the evaluation process. As a result, MSMEs have gained increased skills, improved financial management, and increased sales and revenue.

Masjid tidak terbatas sebagai tempat ibadah atau ritual keagamaan, akan tetapi menjadi pusat peradaban dan pemberdayaan umat Islam. Masjid juga sebagai organisasi yang menghimpun dana dari publik serta mengelola aset untuk kepentingan keagamaan. Akuntabilitas dalam pengelolaan sumber daya yang dipercayakan semakin dituntut. Di samping itu terdapat fenomena berupa terjadinya sengketa aset wakaf masjid di beberapa tempat. Hal ini membuat pengurus masjid harus semakin memahami akan pentingnya pengelolaan atau manajemen aset terhadap masjid yang dikelola.Pengabdian kepada masyarakat ini dilakukan untuk meningkatkan kemampuan pengurus masjid dalam mengelola asetnya, agar dapat memitigasi sengketa aset masjid, khususnya apabila terdapat aset masjid berupa wakaf sebagaimana telah terjadi sengketa di beberapa tempat di Indonesia.Target luaran kegiatan ini adalah meningkatkan pencapaian pengetahuan, keterampilan dan kompetensi pengurus masjid di Kota Banjarmasin dalam mengelola atau manajemen aset. Kegiatan ini diawali dengan survei pendahuluan dan pelatihan akan dilakukan dengan pendekatan ceramah, tutorial dan diskusi seputar akuntansi dan manajemen aset untuk mengetahui pencapaian pengetahuan dan kompetensi peserta pelatihan. Program ini berjalan dengan lancar target yang di rancang telah tercapai dengan meningkatnya literasi para pengurus/takmir masjid.

The purpose of this research was to analyze the effect of business scale, business age, education, accounting training, and MSMEs perception about accounting on the use of accounting information in South Kalimantan Province MSMEs. This research used quantitative methos. The population in this research were South Kalimantan Province MSMEs listed on Department of Cooperatives, Micro Enterprises and Manpower of South Kalimantan Province in 2022. The sample method used was convenience sampling. Sample in this research was determined by slovin’s formulas and the total of sample was 86 MSMEs. The source of data used was primary data, data analysis techniques using multiple linear regressian analysis which were processed by SPSS 26 version. Based on the result of this research indicated that accounting training had an effect on the use of accounting information. Meanwhile the business scale, business age, education, and MSMEs perception about accounting had no effect on the use of accounting information.

This study aims to determine and analyze the effect of profitability, leverage, institutional ownership, audit committees, independent commissioners and company size on the sustainability reports of LQ 45 companies listed on the IDX in 2015-2019. Based on purposive sampling, there were 17 companies according to the research criteria multiplied by the number of 5 years of observation, 85 data were processed and analyzed using multiple linear regression. The results simultaneously variable profitability, leverage, institutional ownership, audit committee, independent commissioners and company size have a significant effect on sustainability reports while partial testing shows that only audit committees have a significant effect on sustainability reports.

Background: There are no specific accounting standards that may relevant to cryptocurrency transactions. This leads to different accounting treatments for many entities. Based on the existing issues and regulations in Indonesia, how is the classification of accounts that possibly relevant to the Indonesian accounting standard? Purpose and Methods: This study seeks to explain and analyse the accounting challenges for cryptocurrencies within the current accounting framework in Indonesia. As well as to identify relevant models for cryptocurrency accounting. This study is qualitative. Data sources used in this study include key informant interviews. Findings: The study findings concluded that tere are deficiencies in the Indonesian accounting standard. This is driven by differences in the use of an entity’s business model. Differences in business activity leads to differing uses in cryptocurrency accounting. Research Limitation: The results of the research depend on the author’s experience and perspective. The scope of topics can be broadened by adding additional perspectives. Contribution: Contribute to developing the accounting standards in Indonesia. The growing popularity of cryptocurrencies has indirectly led the regulators to create new guidance for accounting financial statements. Keyword: Accounting Standard, Cryptocurrency , Blockchain , Intangible Asset.

This program aims to increase the capability of the expenditure treasurer so that good governance in regional financial management is achieved. discussion (FGD), ending with an evaluation to measure the impact of the training. This will be done by explaining regional financial management and assessment to find out how to know and the competence of the trainees. The results of the implementation of activities show that the treasurers of expenditures carrying out administration receive a lot of input in managing regional finances and tax obligations of local government agencies and can carry out activities properly with their duties and authorities.

This study was conducted to examine and analyze the influence of academic self-efficacy, fraud diamond, knowledge level, Machiavellian, and love of money on accountants' ethical behavior. Research respondents were students of the Accounting Department University of Lambung Mangkurat Banjarmasin; Sekolah Tinggi Ilmu Ekonomi Indonesia Banjarmasin (STIEI) Banjarmasin; National College of Economics (STIENAS) Banjarmasin; and Pancasetia College of Economics (STIEPAN) Banjarmasin. The data were processed using multiple linear regression analysis with classical assumption test. The results of the research prove that academic self-efficacy and level of knowledge have a significant negative effect on the ethical behavior of accountants. Meanwhile, fraud diamond and machiavellian have an insignificant positive effect on the ethical behavior of accountants, and love of money has a significant positive effect on the ethical behavior of accountants.

This study examined and analyzed the effect of budget planning, budget execution, internal supervision, and regulation on the level of absorption of the budget for the central working unit within the scope of the Ministry of Environment and Forestry spread over Indonesia. The primary data were derived from questionnaires to answer questions from 193 respondents. The sample selection used was the Slovin formula. The data were analyzed using a multiple linear regression analysis technique through the SPSS 26 program. Partial test results show that budget planning, budget execution, and regulations significantly affect the level of budget absorption.

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh financial distress,pertumbuhan perusahaan,rentabilitas, ukuran KAP dan ukuran perusahaan terhadappergantian auditor. Penelitian ini merupakan penelitian kuantitatif. Jenis data yang digunakanialah data kuantitatif dan sumber data yang digunakan adalah sumber data sekunder. Penelitianini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun2008-2015 dengan jumlah pengamatan sebanyak 52 sampel penelitian yang diperoleh denganmetode purposive sampling. Pengumpulan data dalam penelitian ini menggunakan metodedokumentasi. Teknik analisis data dengan menggunakan analisis regresi logistik. Hasilpenelitian ini menunjukkan bahwa variabel financial distress, pertumbuhan perusahaan danukuran perusahaan tidak berpengaruh terhadap pergantian auditor.Sedangkan variabelrentabilitas ukuran KAP berpengaruh terhadap pergantian auditor.Kata Kunci : Pergantian Auditor, Financial Distress, Pertumbuhan Perusahaan, Rentabilitas,Ukuran Kantor Akuntan Publik, dan Ukuran Perusahaan