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Liza Alvia

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Author-ID : 225202

Religion Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Other

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Analisis Faktor Determinan Financial Distress (Studi Empiris Pada Perusahaan Go Public di Indonesia) Alya Quinia Yasmine; Liza Alvia
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 3 (2023): Juli : Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i3.1124

This study aims to determine the effect of return on assets (ROA) and CSR disclosure on financial distress in trading sector companies registered on the Indonesian Stock Exchange during 2020-2021. The research method uses quantitative methods. The population in this study are trading sector companies listed on the Indonesian Stock Exchange. Based on the sample selection criteria, a sample of 82 companies was obtained. The data analysis technique used is descriptive statistical analysis, testing the entire model, coefficient of determination, model feasibility test, simultaneous model significance test, and partial model significance test. The results of the study show that ROA have an effect on financial distress. Meanwhile, CSR disclosures proxied by managerial ownership and the proportion of independent commissioners have no effect on financial distress. The coefficient of determination of 58,6 percent indicates the ability of ROA and CSR disclosure to explain changes in financial distress of 58,6 percent, while the remaining 41,4 percent is explained by other factors.

PKM OPTIMALISASI SKALABILITAS PRODUKSI DAN INOVASI MANAJEMEN UNTUK MENINGKATKAN USAHA NAZ CAKE AND COOKIES LAMPUNG Dewi, Fajar Gustiawaty; Alvia, Liza; Agramanisty Azdy, Rezania; Novelidhawaty, Yossie
Jurnal Abdimas Bina Bangsa Vol. 6 No. 1 (2025): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v6i1.1306

Naz Cake & Cookies is a small and medium-sized enterprise (SME) engaged in the food industry, specializing in various cakes, traditional snacks, and bread. The production site is located in Perum Beringin, Kemiling District, Bandar Lampung, approximately 7 km from the University of Lampung. This business was founded by M. Fa’iq Teza Putra on January 27, 2009, and obtained its Business Identification Number (NIB) on February 3, 2021, while also being a registered taxpayer.Several challenges faced by the partner include: difficulties in financial management, ineffective financial record-keeping, suboptimal stock management, disorganized storage and poor maintenance of production equipment, and an ineffective First In First Out (FIFO) system.To address these issues, the Program Implementation Team has proposed solutions, such as improving business and production management by applying Appropriate Technology (TTG), including the Naz e-inventory system and si APIK Application training from Bank Indonesia. The program runs for eight months through several stages, including situation analysis, training, and evaluation. The program outcomes include several publications, video tutorials, promotional designs, the provision of production tools, and results indicating an increase in partner knowledge and skills by up to 90% in business management, 87% in production, and 85% in technology application

Pengaruh Tingkat Pengungkapan Informasi Korporasi Berbasis Website Terhadap Perilaku Tax Avoidance Perusahaan Go Public di Indonesia Fadhila Purendka; Liza Alvia; Mega Metalia; Neny Desriani
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 1 (2025): Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i1.869

This research aims to determine the effect of the level of website-based disclosure of company information on corporate tax avoidance behavior. The objects in this research are all companies listed on the Indonesia Stock Exchange for the period June 2024. Data collection in this research uses content analysis methods and data processing using the SPSS application. The sampling technique in this research used purposive sampling with a final sample size of 399 companies. The research results show that the level of website-based disclosure of company information has a negative and significant effect on tax avoidance behavior in public companies in Indonesia.

Praktik Manajemen Laba Setelah Penerapan PSAK 72 Pada Sektor Properti Dan Real Estat Di Indonesia Dedek Catur Amung Saputra; Liza Alvia
Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Vol. 2 No. 1 (2024): Maret : SAMMAJIVA : Jurnal Penelitian Bisnis dan Manajemen
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/sammajiva.v2i1.832

This study aims to analyze whether there are differences in earnings management practices after the adoption of IFRS 15 as contained in PSAK 72. The population of this study uses the property and real estate sector listed on the Indonesia Stock Exchange with the analysis period 2018-2021. Hypothesis testing was carried out using a non-parametric mean difference test, namely the Wilcoxon signed rank test. The results of this study indicate that there is a significant difference in the decline in earnings management practices after the implementation of PSAK 72. This theme supports that this standard is able to improve revenue recognition and provide more comprehensive guidance regarding contracts with customers so that profits reduce agency risk.

Pengaruh Good Corporate Governance Terhadap Integrated Reporting Dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi Anggiafani, Fidia; Alvia, Liza; Komalasari, Agrianti; Puspita, Harsono Edwin
Economics and Digital Business Review Vol. 6 No. 2 (2025): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i2.2280

Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (GCG) terhadap pengungkapan Integrated Reporting (IR) dengan ukuran perusahaan sebagai variabel moderasi. Studi ini dilakukan pada perusahaan yang memenuhi kriteria Corporate Governance Perception Index (CGPI) pada periode 2019–2023. Sampel penelitian mencakup 11 perusahaan yang secara konsisten mengikuti CGPI dan menerbitkan laporan tahunan di Bursa Efek Indonesia (BEI) selama periode penelitian. Metode analisis data yang digunakan meliputi analisis statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, moderated regression analysis (MRA), serta uji hipotesis (uji t) dengan menggunakan SPSS versi 26. Hasil penelitian menunjukkan bahwa GCG berpengaruh positif terhadap pengungkapan IR, di mana perusahaan dengan tata kelola yang lebih baik cenderung menghasilkan laporan yang lebih transparan dan komprehensif. Selain itu, ukuran perusahaan berperan sebagai variabel moderasi yang memperkuat hubungan antara GCG dan IR, di mana perusahaan dengan ukuran lebih besar memiliki lebih banyak sumber daya untuk meningkatkan kualitas pengungkapan informasi. Sementara itu, profitabilitas tidak menunjukkan pengaruh yang signifikan terhadap kualitas IR. Temuan ini menegaskan pentingnya penerapan GCG dalam meningkatkan transparansi dan akuntabilitas perusahaan

Dampak Implementasi PSAK No 69 terhadap Kinerja Pasar melalui Kinerja Perusahaan Sebagai Variabel Pemediasi Pada Perusahaan Sektor Agrikultur di Indonesia Widya Fatmawati; Liza Alvia
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 2 (2025): Mei: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i2.893

This study aims to analyze and evaluate the impact of the implementation of PSAK No. 69 (Biological Assets) on market performance, with company performance acting as a mediating variable, in agricultural sector companies listed in Indonesia. PSAK No. 69 was adopted to improve transparency and reliability in the financial reporting of biological assets, which are a significant component in the agricultural industry. The research adopts a quantitative approach, utilizing secondary data derived from the annual financial reports of companies and stock price information accessed via the Indonesia Stock Exchange (IDX) and the official websites of relevant companies for the period of 2018–2023.The study investigates the relationship between the intensity of biological assets and company performance, as measured by Return on Equity (ROE), as well as the relationship between company performance and market performance, as measured by Stock Return. The analysis results indicate that the intensity of biological assets has a significant positive impact on ROE. However, the direct effect of biological asset intensity on Stock Return is not statistically significant. Nevertheless, the mediation test reveals that ROE has a significant positive effect on Stock Return, thereby confirming the mediating role of ROE in the relationship between biological asset intensity and Stock Return.These findings imply that the implementation of PSAK No. 69 indirectly affects market performance through its influence on company performance. This highlights the importance of financial performance as a transmission channel in understanding the market implications of accounting regulation changes. The study provides useful insights for investors, regulators, and other stakeholders in evaluating the financial and market consequences of biological asset accounting standards in the agricultural sector.

The Effect of Environmental Performance and Environmental Disclosure on Market Performance: Financial Performance as a Moderating Variable Saputra, Febi; Prasetyo, Tri Joko; Alvia, Liza
Jurnal Economic Resource Vol. 8 No. 1 (2025): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i1.1264

This study investigates the effect of environmental performance and environmental disclosure on market performance, with financial performance as a moderating variable. The research is motivated by the growing emphasis on sustainable practices and the market's increasing attention to Environmental, Social, and Governance (ESG) metrics. A quantitative method using explanatory research was applied, with data collected from 34 companies listed in the SRI-KEHATI, ESG, and LQ45 Low Carbon indices on the Indonesia Stock Exchange from 2014–2023. Environmental performance was measured using PROPER ratings, environmental disclosure through the GRI-based CSR Disclosure Index, and market performance via Cumulative Abnormal Return (CAR). Return on Equity (ROE) was used as the moderating variable. The results indicate that neither environmental performance nor disclosure has a statistically significant direct effect on market performance. However, financial performance was found to significantly moderate the relationship between environmental performance and market performance, suggesting that companies with higher ROE can better leverage environmental initiatives to influence investor perceptions. In contrast, financial performance did not moderate the effect of environmental disclosure on market performance, implying that investors may respond more directly to environmental transparency rather than being influenced by financial condition. The findings support signaling and legitimacy theories while highlighting the need for more detailed environmental disclosures. Limitations include the narrow sample and inconsistencies in disclosure timing. Future research should consider larger samples, external market factors, and alternative performance indicators to further explore the nexus between sustainability and financial outcomes.

Analisis Pengaruh Kompleksitas Akuntansi Terhadap Keterlambatan Penyampaian Laporan Keuangan Interim Syafa Alana Diningtias; Liza Alvia
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Juni : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i2.1339

This study aims to provide empirical evidence regarding the effect of accounting complexity on delay in submitting interim financial report in consumer cyclicals sector companies listed on the Indonesia Stock Exchange for the period 2022-2024. Accounting complexity in this study is measured by the number of business segments, the number of subsidiaries and acquisitions. The population used in this study were companies that received sanctions in the form of the first warning letter in the first quarter of 2024. Approach used is a quantitative approach with logistic regression analysis as a data analysis method because this method is suitable for research that has a dependent variable with dummy variables. Determination of the research sample using purposive sampling which resulted in a sample of 153 companies. This study provides evidence that the number of business segments and acquisitions has No. influence on the delay in submitting interimfinancial reports. While the number of subsidiaries has a significant positive effect on the delay in submitting interim finansial reports.

The Influence of Human Resources Competence, Internal Control and Supervision on the Quality of Regional Financial Reports with Fraud Control Plans as Moderating Variables Evi Ratnawati Setyaningsih; Saring Suhendro; Liza Alvia
Harmony Management: International Journal of Management Science and Business Vol. 2 No. 2 (2025): International Journal of Management Science and Business
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonymanagement.v2i2.238

This research uses the Fraud Control Plan (FCP) as a moderating variable to explore how human resource competency, internal control systems, and internal supervision affect regional government financial reporting. Due to financial reporting transparency and accountability issues, public sector corruption remains rampant, prompting the study. A quantitative approach was used using moderated regression analysis. Lampung Province's Regional Financial and Asset Management Agency (BPKAD) accounting and reporting workers received questionnaires to gather data. The results show that human resource competency, internal control mechanisms, and internal supervision improve financial reporting. The Fraud Control Plan strongly moderates the correlations between human resource competency, internal supervision, and financial reporting quality, but not the internal control system. These findings imply that improving human resource competences, internal supervision, and fraud control may significantly enhance regional government financial reporting openness and accountability.

Effects of Tax Socialization and Tax System Digitalization on Taxpayer Compliance with Tax Knowledge as an Intervening Variable Devi Saputri; Fitra Dharma; Liza Alvia
Global Management: International Journal of Management Science and Entrepreneurship Vol. 2 No. 2 (2025): International Journal of Management Science and Entrepreneurship
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/globalmanagement.v2i2.230

This research aims to analyze the effect of tax socialization and tax system digitalization on taxpayer compliance with tax knowledge as an intervening variable among individual taxpayers in Lampung Province. The research employs a quantitative approach with data collection through questionnaires distributed to 147 individual taxpayer respondents residing in Lampung Province who are over 25 years of age and work as individual entrepreneurs, private employees, or civil servants. Data analysis uses path analysis techniques to examine the direct and indirect effects between variables. The results show that tax system digitalization has a positive and significant effect on taxpayer compliance, both directly and through tax knowledge as an intervening variable. However, the hypothesis stating that tax socialization affects taxpayer compliance is not supported by the research findings. This research model has an R Square value of 0.87, indicating a very strong relationship between tax system digitalization and taxpayer compliance. This research provides important contributions for tax authorities in formulating strategies to improve taxpayer compliance through strengthening tax system digitalization and enhancing tax knowledge.

Co-Authors Adien Husnun Nabila Adyan, Rizki Saputra Agramanisty Azdy, Rezania Alya Quinia Yasmine Amelia, Yunia Anggiafani, Fidia Aulia, Estin Zahwa Ayu Dwiny Octary Dedek Catur Amung Saputra Delia Tika Silaban Devi Saputri Devina Pauline Samosir Dewi, Fajar Gustiawaty Einde Evana, Einde Eka Putri, Widya Rizki Evi Ratnawati Setyaningsih Fadhila Purendka Fajar Gustiawaty Dewi Fathia, Syaharani Noer Fidelys Grecia Hutabarat fitra dharma Gustiawaty Dewi, Fajar Intan Kumala Ratu Komalasari, Agrianti Majidah, Rona Maulana, Tristan Lizikri Mega Metalia, Mega Mira Apriliana Sari Nadien, Adam Dhiyaulhaq Neny Desriani Novelidhawaty, Yossie Oktavia, Reni Prayoga, Nanak Andrean Puspita, Harsono Edwin R. Weddie Andriyanto, R. Weddie Rahayu, Peti Sri Ratnasari, Dewi Pamungkas Reni Oktavia Retno Yuni Nur Susilowati Retno Yuni Nur Susilowati, Retno Yuni Nur Ribka Tasya Rivansyah, Rivansyah Safitri, Elvira Dewi Saipulloh, Alit Saputra, Febi Sari Indah Oktanti SARING SUHENDRO Sudrajat Sudrajat Syafa Alana Diningtias Tri Joko Prasetyo Utami, Annisa Nur Widya Fatmawati Widya Rizky Eka Putri Yasin Bakhtiar, Achmad Chaedar

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