Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

4.57

P-Index

This Author published in this journals

Liza Alvia

Unknown Affiliation

Author-ID : 225202

Religion Humanities Computer Science & IT 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

Published : 37 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3 4

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.

Analisis Pengaruh Tata Kelola Perusahaan Terhadap Tingkat Pengungkapan Informasi Korporasi Berbasis Website : (Studi Empiris Berbasis POJK No.8 Tahun 2015) Rivansyah, Rivansyah; Alvia, Liza
Economics and Digital Business Review Vol. 7 No. 1 (2025)
Publisher : STIE Amkop Makassar

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

Penelitian ini bertujuan menganalisis pengaruh Dewan Direksi, Dewan Komisaris, dan Komite Audit terhadap Tingkat Pengungkapan Informasi Korporasi Berbasis Website (TPIKBW) pada perusahaan manufaktur yang terdaftar di BEI periode 2022–2023. Sampel ditentukan melalui purposive sampling dan menghasilkan 332 observasi. Pengujian dilakukan menggunakan regresi linear berganda setelah memenuhi uji asumsi klasik. Hasil penelitian menunjukkan bahwa tingkat pengungkapan informasi berbasis website berada pada kategori sedang. Secara empiris, Dewan Direksi dan Dewan Komisaris berpengaruh positif dan signifikan terhadap TPIKBW, yang mengindikasikan bahwa semakin kuat struktur tata kelola, semakin tinggi komitmen perusahaan dalam transparansi digital. Sebaliknya, Komite Audit tidak menunjukkan pengaruh signifikan sehingga perannya dalam mendorong pengungkapan online belum optimal. Uji F mengonfirmasi bahwa ketiga variabel secara simultan berpengaruh signifikan terhadap TPIKBW. Nilai koefisien determinasi (R²) sebesar 0,243 menunjukkan bahwa model mampu menjelaskan 24,3% variasi pengungkapan, sedangkan sisanya dipengaruhi faktor lain di luar penelitian. Temuan ini menegaskan pentingnya penguatan tata kelola dalam meningkatkan keterbukaan informasi berbasis website sesuai ketentuan POJK No. 8/2015.

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.

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.

Artificial Intelligence dan Dampaknya terhadap Kinerja Keuangan: Literature Review Galuh Dwi Utami; Liza Alvia
Jurnal Akuntansi dan Sistem Informasi Vol. 1 No. 2 (2026): Edisi Januari-Maret
Publisher : Pustaka Bangsa Indonesia

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

Penelitian ini bertujuan untuk mengkaji secara sistematis hubungan antara pengungkapan Artificial Intelligence (AI) dan kinerja keuangan perusahaan perbankan berdasarkan temuan penelitian terdahulu. Metode yang digunakan adalah literature review dengan pendekatan naratif melalui penelusuran artikel ilmiah pada database Google Scholar dan Scopus. Kriteria inklusi mencakup artikel yang membahas pengungkapan AI, adopsi AI, serta kinerja keuangan sektor perbankan dan jasa keuangan. Hasil kajian menunjukkan bahwa sebagian besar penelitian menemukan bahwa pengungkapan dan implementasi AI berhubungan positif dengan profitabilitas, khususnya Return on Assets (ROA), serta berkontribusi pada efisiensi operasional melalui penurunan biaya. Secara teoritis, hubungan tersebut dapat dijelaskan melalui perspektif Teori Legitimasi dan Resource-Based View (RBV). Namun demikian, beberapa studi menunjukkan bahwa dampak AI dipengaruhi oleh kapabilitas organisasi dan kesiapan digital. Penelitian ini memberikan sintesis komprehensif mengenai peran strategis pengungkapan AI dalam meningkatkan kinerja keuangan serta membuka peluang penelitian lanjutan di konteks negara berkembang.

Kajian Literatur: Implementasi PSAK 116 (IFRS 16) Sewa dan Praktik Manajemen Laba Desvina Mayang Kinanti; Liza Alvia
Jurnal Akuntan Publik Vol. 3 No. 1 (2025): Maret:Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v3i1.4794

The implementation of Financial Accounting Standards Statement (PSAK) 116, which replaces PSAK 30, aims to enhance financial statement transparency by eliminating off-balance sheet transactions. This study reviews the literature on the impact of PSAK 116 on earnings management practices. The literature review findings reveal differing results across studies; some indicate that PSAK 116 improves transparency and reduces earnings management, while others suggest that PSAK 116 instead encourages earnings management to maintain certain financial ratios. Factors such as firm size, industry sector, regulatory environment, and corporate governance influence how PSAK 116 affects managerial behavior. The implications of this study highlight the importance of oversight and additional regulations to minimize the likelihood of financial statement manipulation, as well as the need for further research to understand the impact of PSAK 116 across various industry contexts and business environments.

Co-Authors Achmad Chaedar Yasin Bakhtiar 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 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 Maulana, Tristan Lizikri Mega Metalia, Mega Mira Apriliana Sari Nadien, Adam Dhiyaulhaq Neny Desriani Novelidhawaty, Yossie Oktavia, Reni 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

Title

Found 37 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 37 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 37 Documents
Search