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Liza Alvia

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Author-ID : 225202

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

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The influence of consumer pressure & employee pressure on the quality of sustainability report disclosure Safitri, Elvira Dewi; Alvia, Liza
Asian Journal of Applied Business and Management Vol. 3 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajabm.v3i1.9009

The main goal of a sustainability report is to promote transparency among stakeholders like consumers and investors, allowing companies to assess their performance and identify areas for improvement. However, many companies overlook environmental impact, leading to practices that harm the environment. This study uses hypothesis testing to explore the connection between different variables. Data was gathered from all ASSRAT 2020-2022 companies using purposive sampling criteria. The findings reveal that consumer behavior significantly impacts sustainability report quality, as does stakeholder behavior. Understanding these relationships provides valuable insights for companies to enhance their sustainability reporting by incorporating feedback from various stakeholders.

KOMITE AUDIT, FINANCIAL DISTRESS, DAN MANAJEMEN LABA: STUDI EMPIRIS PADA BADAN USAHA MILIK NEGARA DI INDONESIA Dewi, Fajar Gustiawaty; Komalasari, Agrianti; Alvia, Liza
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i1.2549

Kondisi financial distress yang dialami oleh beberapa Badan Usaha Milik Negara (BUMN) belakangan ini memotivasi perlunya dilakukan penelitian mengenai faktor anteseden dan konsekuennya. Komite audit yang telah diwajibkan keberadaannya di semua BUMN menjadi salah satu pilar tata kelola yang baik untuk mencegah terjadinya financial distress. Namun perlu dilakukan evaluasi mengenai peran komite audit mengingat financial distress BUMN masih terjadi. Kondisi financial distress dapat mendorong manajer untuk melakukan manajemen laba agar labanya terlihat bagus dengan menggunakan kebijakan akuntansi akrual. Penelitian ini bertujuan untuk menguji model penelitian yang masih jarang dilakukan dengan menempatkan financial distress sebagai variabel pemediasi (mediating) pengaruh karakteristik komite audit terhadap praktik manajemen laba pada Badan Usaha Milik Negara. Hal ini diharapkan dapat memberikan jawaban mengapa pada BUMN yang merugi tiba-tiba dapat membukukan laba yang fantastis secara cepat. Penelitian ini akan dilakukan dengan menggunakan metoda kuantitatif untuk menguji dan menganalisis pengaruh aktivitas komite audit, ukuran komite audit, dan kompetensi komite audit dalam menurunkan praktik manajemen laba melalui penurunan financial distress pada BUMN. Penelitian ini menggunakan path analysis. Sampel penelitian diambil dengan menggunakan purposive sampling. Hasil penelitian ini menunjukkan bahwa aktivitas dan kompetensi komite audit tidak berpengaruh terhadap financial distress. Ukuran komite audit berpengaruh secara signifikan terhadap financial distress. Selanjutnya financial distress tidak berpengaruh terhadap manajemen laba, dan tidak memediasi pengaruh karakteristik komite audit terhadap manajemen laba. Hasil penelitian memberikan bukti bahwa peranan komite audit masih perlu ditingkatkan dalam mengatasi kesulitan keuangan yang dialami BUMN. Demikian pula peranan pemerintah sangat penting dalam membuat regulasi terkait peran komite audit.

ANALISIS PENGUNGKAPAN INFORMASI BERBASIS WEB PADA PERUSAHAAN PUBLIK DI BURSA EFEK INDONESIA (SEBUAH STUDI ANALISIS KONTEN ATAS IMPLEMENTASI POJK NO. 8 TAHUN 2015) Alvia, Liza; Susilowati, Retno Yuni Nur; Andriyanto, R. Weddie
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 2 (2024): JAK Volume 29 No 2 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i2.2577

Penelitian ini dilatarbelakangi oleh pesatnya perkembangan teknologi digital dan sosial media yang berimplikasi pada perubahan lingkungan pengungkapan konvensional (paper based) ke pengungkapan digital (internet of things) (Miller & Skinner, 2015). Otoritas Jasa Keuangan Republik Indonesia (OJK-RI) merespon pesatnya perubahan teknologi tersebut dengan menerbitkan POJK No. 8 Tahun 2015 tentang kewajiban emiten mengungkapkan informasi melalui situs web emiten di laman web perusahaan. Penelitian ini bertujuan untuk mengonfirmasi compliance theory atas implementasi POJK No. 8 Tahun 2015 terhadap kinerja pengungkapan informasi korporasi berbasis web. Secara khusus, penelitian ini akan mengevaluasi ketaatan perusahaan publik di Bursa Efek Indonesia dalam mengungkapkan (1) informasi umum emiten atau perusahaan publik; (2) informasi bagi pemodal atau investor; (3) informasi tata kelola perusahaan; dan (4) informasi tanggung jawab sosial pada laman website perusahaan pasca 5 (lima) tahun implementasi POJK No. 8 Tahun 2015. Penelitian ini mengembangkan Indeks Pengungkapan Informasi Korporasi (IPIK) berbasis website melalui pendekatan analisis konten (content analysis) sesuai item pengungkapan POJK No. 8 Tahun 2015 pada 649 perusahaan go publik di Indonesia. Hasil studi menunjukkan bahwa secara umum kinerja IPIK perusahaan masih relatif rendah, yaitu 52%. Fenomena rendahnya kinerja IPIK menunjukkan bahwa respon managerial terhadap regulasi pengungkapan informasi korporasi berbasis web masih rendah. Lemahnya penegakan hukum (law enforcement) dari pihak regulator menjadi salah satu penyebab rendahnya kinerja IPIK. Studi ini mengonfirmasi compliance theory atas respon managerial terhadap implementasikan POJK No. 8 Tahun 2015.

Pengelolaan Keuangan dan Digital Marketing untuk Usaha Ecoprint Rumah Tangga Berbasis Kewirausahaan Susilowati, Retno Yuni Nur; Alvia, Liza; Desriani, Neny; Fathia, Syaharani Noer; Majidah, Rona
Jurnal Abdimas Multidisiplin Vol. 2 No. 2 (2024): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jamu.v2i2.2468

Purpose: This community service aims to develop ecoprint creative fabric-making skills that involve the dyeing process with natural dyes and to improve understanding of financial management in a simple business for homemakers so that housewives can contribute to earning additional income. Methodology: The activities carried out in this service activity are: socialization program, socialization is carried out by downloading representatives of housewives by explaining the objectives of the activity and plans for service activities. Training making ecoprints, this activity m conduct ecoprint skills training and accompany trainees to practice ecoprint techniques. To make ecoprints can be done through scouring on new fabrics, mordanting fabrics, proses ecoprint and fixation process. Results/findings: As a result of the service, participants could make tablecloths and hijabs with the application of ecoprint skills. Participants were able to manage simple business finances. In contrast, service participants were motivated to start entrepreneurship and calculate the cost of goods sold to help improve the family economy. Conclusion: Participants can make artisans' ecoprint fabrics by bringing up a new image of their designs and branding as environmentally friendly Muslim fashion craftsmen; participants can also calculate the cost of goods sold to sell prices with profits to improve the family economy.

A Literature Review: Tax Planning and Avoidance in Earnings Management Intan Kumala Ratu; Agrianti Komalasari; Liza Alvia
International Journal of Scientific Multidisciplinary Research Vol. 1 No. 11 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsmr.v1i11.7376

This study aims to give a comprehensive analysis of the intricate relationship between tax planning, tax avoidance, and earnings management in the context of corporate financial practices. Through an extensive literature review, the research elucidates the multifaceted implications of these practices on financial reporting, corporate governance, and adherence to international tax regulations. The findings reveal that legal tax planning, when aligned with strategies to reduce taxable income, can positively impact reported earnings. However, the transformation of tax planning into a tool for earnings management raises ethical and transparency concerns, leading to global regulatory scrutiny. The study also investigates the nuanced impact of a declining tax rate on companies' strategies for managing earnings, emphasizing the need for careful consideration and ethical financial practices. Future research directions are proposed, highlighting the importance of empirical investigations across diverse industries and regions to deepen our understanding of the intricate relationship between tax practices and earnings management. The findings contribute valuable insights for stakeholders, practitioners, and policymakers

PENGUJIAN FENOMENA EFEK SENIN (MONDAY EFFECT) DAN WEEKFOUR EFFECTDI BURSA EFEK INDONESIA Alvia, Liza; Silaban, Delia Tika
Jurnal Analisis Bisnis Ekonomi Vol 7 No 2 (2009)
Publisher : Universitas Muhammadiyah Magelang

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

The objective of this research is to reexamine the anomaly of Monday effect and week four effect at Indonesian Stock Exchange (ISE). Using Jakarta Composite Index from 2003 until 2007 and ANOVA to answer the research questions. The results of this research show that there was no difference return between Monday and Tuesday until Friday. The first hypothesis said that Monday return would be lower than another day return was rejected. And also for the second hypothesis, Monday return would be lower on week four was rejected. It means that Monday effect and week four effect was not happen on Indonesian Stock Exchange.

PENDAMPINGAN PERHITUNGAN HARGA POKOK PRODUKSI TANAMAN BUDIDAYA KELOMPOK MASYARAKAT TANI Susilowati, Retno Yuni Nur; Amelia, Yunia; Alvia, Liza; Eka Putri, Widya Rizki
BEGAWI : Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 2 (2023): Volume 1 - No. 2 Tahun 2023
Publisher : Faculty of Economics and Business Lampung University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/begawi.v1i2.19

This community service activity aims as follows. First, increase the insight and knowledge of target partner communities regarding good financial and accounting governance in managing their agriculture. Second, increase the knowledge and skills of the target partner community regarding the calculation of the cost of production. Third, increase the knowledge and skills of the target partner community in making financial reports. Fourth, increase the knowledge of target partner communities about legal capital sources and the requirements for obtaining them. Fifth, increase the knowledge and skills of target partner communities regarding management and marketing. The results of this service are in the form of knowledge and insight as provisions for farming communities to calculate the cost of production and financial literacy

EMPOWERMENT UMKM BANDAR LAMPUNG MELALUI PROGRAM E-CASM (E-COMMERCE AND SOCIAL MEDIA) SEBAGAI UPAYA PERLUASAN PASAR GUNA MENINGKATKAN PENDAPATAN UMKM Oktavia, Reni; Alvia, Liza; Gustiawaty Dewi, Fajar; Evana, Einde
BEGAWI : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2024): Volume 2 - Nomor 2 - Juli 2024
Publisher : Faculty of Economics and Business Lampung University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/begawi.v2i2.40

This activity discusses how MSMEs use e-commerce and social media to market their products. Through this activity, it is hoped that it can create a wider market share so that it can increase the income of MSME players. Apart from that, at the same time, MSMEs are becoming more innovative and creative in developing their businesses. The target of this activity is MSMEs in 7 sub-districts of Bandar Lampung City who are still not utilizing e-commerce and social media and are ready to develop their businesses more widely using digital platforms. The method used consists of 3 stages, namely the preparation stage, process stage and evaluation stage. The benefit of this activity is to provide knowledge to MSME players about the use of e-commerce and social media. This activity will also provide an opportunity for MSMEs to network with other business actors and learn from their experiences. Participants will be given hands-on training on how to use e-commerce platforms and social media to market their products. So the expected output is that participants can better understand the use of e-commerce and the role of digital marketing through social media

DAMPAK IMPLEMENTASI PSAK NO. 73 TERHADAP LABA DAN PAJAK Nadien, Adam Dhiyaulhaq; Liza Alvia
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 3 No. 4 (2025): Vol.3 No.4 (2025)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/efebe.v3i4.292

This study investigates the implementation of PSAK 73 and its implications for profit and tax reporting at PT ABC. Using a case study approach, data were collected through observations, interviews, and document analysis. The research outlines how PT ABC identifies, records, measures, presents, and discloses lease transactions in accordance with PSAK 73. The standard’s implementation impacts profit calculation due to increased depreciation and interest expenses. Additionally, differences between accounting standards and tax regulations in lease treatment result in fiscal profit, used for tax purposes, differing from accounting profit.

Income Smoothing: Can Firm Size as a Moderation Achmad Chaedar Yasin Bakhtiar; Agrianti Komalasari; Liza Alvia
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6983

This study analyzes the effect of cash holding, leverage, profitability, and company size on income smoothing practices with firm size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The results show that cash holding does not have a significant effect on income smoothing practices, because companies tend to use cash for operational needs, debt payments, and dividends, so it is not used for profit manipulation. On the contrary, profitability and leverage have a significant effect on income smoothing practices, where companies with low profitability and high leverage tend to engage in this practice to maintain their reputation and the stability of their financial statements. In addition, firm size does not moderate the effect of cash holding on income smoothing practices, indicating that larger company size does not affect management decisions in carrying out this practice. However, firm size strengthens the effect of profitability and leverage on income smoothing practices. The larger the company size, the higher the tendency of management to stabilize financial statements to maintain the company's image and the trust of stakeholders, especially creditors. These findings provide insight for investors and regulators in understanding the factors that influence income smoothing practices in the manufacturing sector.

Co-Authors Achmad Chaedar Yasin Bakhtiar Adyan, Rizki Saputra Agramanisty Azdy, Rezania Alya Quinia Yasmine Amelia, Yunia Aulia, Estin Zahwa Ayu Dwiny Octary Dedek Catur Amung Saputra Delia Tika Silaban Desvina Mayang Kinanti 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 Galuh Dwi Utami Gustiawaty Dewi, Fajar Intan Kumala Ratu Komalasari, Agrianti Majidah, Rona Mega Metalia, Mega Mira Apriliana Sari Nadien, Adam Dhiyaulhaq Neny Desriani Novelidhawaty, Yossie Oktavia, Reni 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 Safitri, Elvira Dewi Saipulloh, Alit Saputra, Febi Sari Indah Oktanti SARING SUHENDRO Sudrajat Sudrajat Syafa Alana Diningtias Tri Joko Prasetyo Widya Fatmawati Widya Rizky Eka Putri Yesi Angraini

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