Garuda - Garba Rujukan Digital

p-Index From 2020 - 2025

4.535

P-Index

This Author published in this journals

Liza Alvia

Unknown Affiliation

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

Published : 37 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3 4

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

CEO Characteristics and Their Impact on Financial Distress: Evidence from Indonesia’s State-Owned Non-Financial Enterprises Adien Husnun Nabila; Fitra Dharma; Liza Alvia
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 2 No. 1 (2025): (July) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/jemba.v2i1.75

Company performance can be influenced by internal managerial factors, particularly the characteristics of the Chief Executive Officer (CEO), including age, gender, educational background, experience, and CEO duality. Guided by the Upper Echelon Theory, this study aims to examine the effect of CEO characteristics on financial distress in non-financial state-owned enterprises (SOEs) in Indonesia. The research population includes SOEs listed on the Indonesia Stock Exchange from 2020 to 2024. Using purposive sampling, 95 firm-year observations were selected and analyzed using multiple linear regression. The results reveal that CEO gender, education, and duality have a significant positive effect on financial distress, while CEO age and experience do not have a statistically significant impact. These findings suggest that leadership attributes, especially CEO structure and educational attainment, are important determinants in mitigating or exacerbating a firm's financial vulnerability. The study provides insights for policymakers and boards of commissioners in improving CEO appointment criteria to enhance the financial sustainability of SOEs.

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.

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): Agustus - Januari
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.

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 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

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