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All Journal Worksheet : Jurnal Akuntansi Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi J-ISCAN : Journal of Islamic Accounting Research
Liza, Laisa
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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THE IMPLEMENTATION OF INTERNATIONAL FINANCIAL FOR REPORTING STANDARDS (IFRS) ON NET INCOME OF PUBLIC COMPANIES IN INDONESIA Mariana, Mariana; Liza, Laisa
J-ISCAN: Journal of Islamic Accounting Research Vol. 6 No. 1 (2024): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v6i1.2812

Abstract

Adoption of IFRS (International Financial Reporting Standards) is considered as a solution to increase credibility and transparency in financial reporting and strengthen the global financial architecture. Adjustments from IFRS to Financial Accounting Standards (SAK) in Indonesia are carried out by the Financial Accounting Standards Board (DSAK). This research aims to assess the importance of profit value after IFRS implementation in non-financial companies listed on the Indonesia Stock Exchange. Data from 2018-2022 (after IFRS adoption) and 2006-2008 (before IFRS adoption) were analyzed. The variables used include earnings relevance, measured by share price, changes in earnings, earnings per share, and book value of equity. The paired sample T-test in SPSS version 25 was used for analysis. The research results show an increase in the relevance of earnings after the adoption of IFRS. Although there is no significant difference in stock prices before and after IFRS adoption, there is an average decline after IFRS adoption. However, significant differences in changes in earnings, earnings per share, and book value of equity were identified, reflecting the impact of IFRS adoption on earnings relevance.
Pembiayaan Murabahah dan Profitabilitas PT. Bank Aceh Syariah Tahun 2017-2020 Liza, Laisa; Hilwa, Saviratul
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 1 (2023): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (400.356 KB) | DOI: 10.61393/heiema.v2i1.93

Abstract

This study aimed to test the effect of Murabaha financing on profitability in PT. Islamic Banks. The data analysis method in this study uses simple linear regression to predict the influence of independent variables. This study uses a documentation method in collecting data. The data of this study is financial statements from January 2017 to December 2021, with a total of 48 data which is population data. The results showed that H0 was rejected and Ha was accepted. With these results, it can be concluded that Murabaha financing significantly affects profitability (ROA) in PT. Bank Aceh Syariah in 2017-2020 means that if the value of Murabaha financing increases, it will increase profits.
Kinerja Keuangan dan Strategi Cash Holding Pada Perusahaan Artificial Intelligence (Ai) di Dunia: Menelaah Pengaruh Moderasi Dari Ukuran Perusahaan Amalia, Cut Intan; Liza, Laisa; Ivana, Farah
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7388

Abstract

This study aims to evaluate the influence of Return on Asset (ROA) and Return on Investment (ROI) on cash holding in global AI companies, considering firm size as a moderating variable. Employing a quantitative approach with associative hypothesis testing, the study was conducted on 13 prominent AI firms listed on stock exchanges in their respective countries. The sample was selected through a saturated sampling technique (census) covering the period from 2020 to 2024. Data analysis was performed using IBM SPSS 27 software to test the hypotheses with Moderation Regression Analysis (MRA). The results indicate that ROA does not have a significant effect on cash holding, either directly or through the moderating role of firm size. Conversely, the influence of ROI on cash holding shows a significant difference when firm size serves as a moderating variable. Although ROI does not have a significant direct effect, the relationship becomes significant through the moderation of firm size.
Co-Authors Amalia, Cut Intan Hilwa, Saviratul Ivana, Farah Mariana Mariana