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All Journal Jurnal Keuangan dan Perbankan Trikonomika: Jurnal Ekonomi The International Journal of Accounting and Business Society JEA17: Jurnal Ekonomi Akuntansi Measurement : Jurnal Akuntansi Jurnal Riset Akuntansi Terpadu Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Journal of Economic, Bussines and Accounting (COSTING) AFEBI Accounting Review Indonesian Journal of Socio Economics Syi'ar Iqtishadi Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Journal of Economic, Management, Accounting and Technology (JEMATech) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Online Insan Akuntan Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Administrasi dan Manajemen Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Akuntansi Kompetif Jurnal Ilmiah Edunomika (JIE) Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Jurnal Riset Akuntansi Politala Jurnal Akuntansi JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Ilmiah Akuntansi Kesatuan Enrichment : Journal of Management EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JMK Jurnal Manajemen dan Kewirausahaan Journal of Management - Small and Medium Enterprises (SME's) Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) International Journal of Economy, Education and Entrepreneurship (IJE3) Dynamic Management Journal Journal of Applied Business, Taxation and Economics Reseach Jurnal Akuntansi Manajemen (JAKMEN) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Review of Accounting and Taxation International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal International Journal of Pertapsi International Journal of Economics, Commerce, and Management International Journal of Economics and Management Sciences Global Management: International Journal of Management Science and Entrepreneurship Jurnal Akuntansi Indonesian Journal of Taxation and Accounting Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Lia Uzliawati
Universitas Sultan Ageng Tirtayasa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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IMPLIKASI PSAK 38 : KOMBINASI BISNIS ENTITAS SEPENGENDALIAN PADA PENCATATAN LAPORAN KEUANGAN PT MATAHARI PRIMA TBK Febriyani, Nurindah; Permatasari, Gading Dwi; Uzliawati, Lia
Jurnal Akuntansi Kompetif Vol. 6 No. 2 (2023): Audit, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan Privat
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v6i2.1350

Abstract

PSAK 38 is a statement of accounting standards that regulates the accounting treatment of business entities under common control. PSAK 38 was formed to comply with PSAK 22 Business Combinations, creating a business that is carried out in the context of reorganizing entities that are under the same control. The purpose of this study is to compare the application of PSAK 38 (revised 2012) with PSAK 38 (revised 2004) to the combined financial statements of the company PT Matahari Prima Tbk based on previous researchers, as evidence for the application of PSAK 38.
PELUANG DAN TANTANGAN UMKM DI MASA PANDEMI COVID-19 Nurhidayah, Fitriyah; Mutira, Putri; Yanti, Yanti; Purnamasari, Ratih; Meutia, Meutia; Uzliawati, Lia; Ismail, Tubagus; Ramdhani, Dadan; Abu Hanifah, Imam; Bastian, Elvin; Yazid, Helmi; Sholikhan Yulianto, Agus
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 2 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i2.695-698

Abstract

Pandemi Covid-19 telah berlangsung lebih dari setahun dan masih belum menunjukkan tanda-tanda akan segera berakhir. Dampaknya sangat luas dan mempengaruhi berbagai sektor, termasuk UKM. Para pelaku usaha tersebut secara langsung mengalami penurunan omzet bahkan menutup usahanya. Sebagai upaya untuk mengurangi atau mengatasi dampak pandemi di sektor UKM, kampus bisa menjadi motor penggerak. Universitas Sultan Ageng Tirtayasa melalui kegiatan Pengabdian kepada Masyarakat tidak ketinggalan juga berkontribusi, namun dengan mempertimbangkan situasi pandemi dan pembatasan kegiatan masyarakat secara langsung dengan jangkauan yang luas dan untuk memutus penyebaran Covid-19 maka digunakan strategi webinar online, yaitu peluang dan tantangan yang dihadapi oleh UKM di Indonesia. di tengah pandemi yang memberikan solusi terbaik.
Factors Affecting the Profitability of Sharia Banking Aris Supriadi; Agus Ismaya Hasanudin; Lia Uzliawati; Anggi Haerani
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 15 No. 1 (2021): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/mbdfxd28

Abstract

This study aims to examine the factors that affect the Profitability of Islamic banking, such as Corporate Governance (CG), Financing to Deposit Ratio (FDR), Non-Performing Financing (NPF), and Capital Adequacy Ratio (CAR). This research is quantitative. The type of data used in this research is secondary data. Data processing using the multiple linear regression approach. The results showed that Corporate Governance had a significant positive effect on Profitability. Financing to Deposit Ratio has a significant positive effect on Profitability. Non-Performing Financing has a significant negative effect on Profitability. Capital Adequacy Ratio has a significant positive effect on Profitability. Corporate Governance has a positive effect on the Capital Adequacy Ratio. Financing to Deposit Ratio does not have a positive effect on the Capital Adequacy Ratio. Non-Performing Financing has a significant positive effect on the Capital Adequacy Ratio. Corporate Governance does not have a positive effect on Profitability through the Capital Adequacy Ratio. Financing to Deposit Ratio has an effect on Profitability through the Capital Adequacy Ratio. Non-Performing Financing has no effect on Profitability through the Capital Adequacy Ratio. Increasing banking profits, the banking management can take measures such as keeping the NPF in a safe position, maintaining the quality of productive assets, planning and arranging credit evaluations more carefully and selectively by using the principle of prudence.
The Role of Organizational Capabilities, Innovation, and Internal Control in Achieving Competitive Advantage: Evidence from Batik SMEs Fitriyah Nurhidayah; Meutia; Rudi Zulfikar; Lia Uzliawati
Indonesian Journal of Taxation and Accounting Vol 4, No 1 (2026): March 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i1.568

Abstract

Purpose - This study aims to examine the effects of organizational capabilities on innovation, internal control, and competitive advantage in batik MSMEs, as well as to analyze whether innovation and internal control contribute to competitive advantage. Methods - This research adopts a quantitative explanatory design using a cross-sectional survey of 120 batik MSME owners and managers in Surakarta, Indonesia. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling (SEM) with AMOS. The measurement model was validated through Confirmatory Factor Analysis to ensure reliability and validity. Findings - The results show that organizational capability has a positive and significant effect on innovation (p = 0.005), competitive advantage (p = 0.001), and internal control (p < 0.001). However, innovation (p = 0.904) and internal control (p = 0.381) do not significantly influence competitive advantage. These findings indicate that competitive advantage is primarily driven by organizational capability rather than by innovation or internal control. Research Implications - The findings suggest that MSMEs should prioritize strengthening internal capabilities, including managerial competence and resource management, as the main strategy to enhance competitiveness. Innovation and internal control need to be aligned with strategic objectives to generate measurable competitive outcomes. Originality - This study provides empirical evidence that challenges the dominant assumption that innovation directly drives competitive advantage. By integrating the Resource-Based View, dynamic capabilities, and internal control perspectives, this study highlights the more fundamental role of organizational capability in culturally embedded MSMEs.
Efektivitas Komisaris Independen dalam Memoderasi Pengaruh Karakteristik Direksi terhadap Manajemen Laba Adila Pranoto Putri; Lia Uzliawati
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3759

Abstract

This study examines the effects of narcissistic directors and director tenure on earnings management, and investigates whether independent commissioners moderate these relationships. Using panel data from 39 basic materials firms listed on the Indonesia Stock Exchange during 2020–2024 (195 firm-year observations), this study employs panel regression analysis. The results show that narcissistic directors positively affect earnings management, whereas director tenure has no significant effect. The findings also reveal that independent commissioners weaken the positive effect of narcissistic directors on earnings management, but do not moderate the relationship between director tenure and earnings management. These results suggest that psychological characteristics of directors play a more prominent role in shaping earnings management than structural characteristics such as tenure. This study contributes to the Upper Echelons Theory literature by showing that the influence of top executives on financial reporting quality is contingent on governance effectiveness, particularly the monitoring role of independent commissioners. The findings provide practical implications for firms and regulators to strengthen board oversight, especially in monitoring executives with strong self-enhancement tendencies.
Pengaruh Direksi Finansial Expetise, Gender, Dan Tenure Terhadap Kinerja Perusahaan Perbankan Di Indonesia Ninda Utami; Lia Uzliawati
Jesya Vol 9 No 2 (2026): ARTICLES : RESEARCH JUNI 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i2.2858

Abstract

Penelitian mengenai pengaruh financial expertise, gender, dan tenure direksi terhadap kinerja perusahaan masih menunjukkan hasil yang inkonsisten, khususnya pada sektor perbankan yang memiliki karakteristik tata kelola dan regulasi yang kompleks. Penelitian ini bertujuan menganalisis pengaruh financial expertise, gender, dan tenure direksi terhadap kinerja perusahaan perbankan di Indonesia dengan firm size dan leverage sebagai variabel kontrol. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder dari 21 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia selama periode 2021–2024 sehingga diperoleh 84 observasi. Data dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa financial expertise dan gender direksi tidak berpengaruh signifikan terhadap kinerja perusahaan, sedangkan tenure direksi berpengaruh positif signifikan. Secara simultan, seluruh variabel independen dan variabel kontrol berpengaruh signifikan terhadap kinerja perusahaan. Hasil penelitian ini memberikan kontribusi empiris terhadap Agency Theory dengan menunjukkan bahwa pengalaman direksi yang tercermin melalui masa jabatan lebih berperan dalam meningkatkan kinerja perusahaan dibandingkan keahlian keuangan dan gender pada industri perbankan Indonesia
Green Banking Disclosure dan Bank’s Environmental Performance: Peran Mediasi Green Finance Pada Perbankan Indonesia Atika Aulia; Lia Uzliawati
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 6 No. 2 (2026): Article Research Juli 2026
Publisher : Yayasan Cita Cendikiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v6i2.9106

Abstract

Perbankan memiliki peran strategis dalam agenda sustainable finance karena pengungkapan keberlanjutan dan pembiayaan hijau dapat mencerminkan komitmen bank terhadap tanggung jawab lingkungan. Namun, bukti empiris mengenai bagaimana Green Banking Disclosure memengaruhi Bank’s Environmental Performance, baik secara langsung maupun melalui Green Finance, masih terbatas, khususnya pada konteks perbankan Indonesia. Penelitian ini bertujuan menganalisis pengaruh Green Banking Disclosure terhadap Bank’s Environmental Performance dengan Green Finance sebagai variabel mediasi pada bank yang terdaftar di Otoritas Jasa Keuangan (OJK) periode 2021–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan 10 bank sampel, sehingga menghasilkan 40 observasi. Data dianalisis menggunakan regresi data panel. Hasil penelitian menunjukkan bahwa Green Banking Disclosure dan Green Finance berpengaruh positif dan signifikan terhadap Bank’s Environmental Performance. Namun, Green Banking Disclosure tidak berpengaruh signifikan terhadap Green Finance, sehingga Green Finance tidak mampu memediasi pengaruh Green Banking Disclosure terhadap Bank’s Environmental Performance. Temuan ini menunjukkan bahwa pengungkapan green banking pada perbankan Indonesia telah berkontribusi terhadap kinerja lingkungan, tetapi belum sepenuhnya diterjemahkan ke dalam implementasi pembiayaan hijau. Penelitian ini memperkaya literatur green banking dan sustainable finance dengan menunjukkan bahwa pengaruh Green Banking Disclosure terhadap Bank’s Environmental Performance lebih dominan terjadi secara langsung dibandingkan melalui Green Finance.
Co-Authors A.A. Ketut Agung Cahyawan W Adi Gilar Nugraha Adila Pranoto Putri Aditya Sri Wahyuni Aditya, Deny Afifah, Ghina Najla Agus Sholikhan Yulianto Agus Sholikhan Yulianto Ajijah, Ratna Alfajri, Nopal Alfiansah, Riko Amasita, Siti Mil Amiruddin Amiruddin Amrullah, Rahadian Andika, M. Sendi Feby Andini Ekasari Anggi Haerani Anis Setiawati Annisaa Mahirah Aqila Daffa Hakimah Aris Supriadi Atika Aulia Aulia Nurizki Ayesha Alika Putri Badriah, Sopi Bahri Lifaldi Berkah Subagyo, Muhammad Bisma, Muhamad Caroline Wibawa Tantianty Clarisa Bunga Lestari Cucu Lestari Dena Aulia Desi Kurniasari Devani Hasna Luthfiyah Dusep Suhendar, Dusep Dwi Putri Ratnasari, Dwi Putri Eko Supriyanto Elvin Bastian Enok Nurhayati Enok Nurhayati Erlangga Saputra Ewing Yuvisa Ibrani Fadila Ratna Amalia Febriyani, Nurindah Finca, Sabrina Gesila Firhan, Muhammad Fitri Diani Fitriyah Nurhidayah Fitriyah Nurhidayah fuadi, Fuadi Galih Fajar Muttaqin Ghiffari, Faisal Haerani, Anggi Haidar Faqih Fadhilah Handayani, Oktafia Hasanah, Koriatul Hasanudin, Agus Ismaya Helmi Yazid Heni Hardianti Heni Indah Pratiwi Hilda Fitriani Hulaemah, Eem Husodo, Dea Larasati Imam Abu Hanifah Ina Indriana Ina Indriana Ina Indriana, Ina Indana Afiah Indarti, Wanti Indyyati Indyyati Intan Asiawati Ira Nisrina Nur Irwati Ismaya Hasanudin, Agus Ita Lestari Khoerunnisa Khoerunnisa Khoirunnisa, Dini Kholifah, Reza Kinari, Balqis Kazama Kumara, Bagas Arya Kurnia, Raisa Nur Kusumawati, Imas Leony, Egasa Lifaldi, Bahri Lintang Febrianti Lydia Sekar Mustikaning Putri M Sendi Feby Andika M. Sendi Feby Andika Mahirah, Annisaa Manuelia, Lidya Maulidah, Sindi Maulidayana, Rahmi Meutia Meutia Meutia, Meutia Meutia, Meutia Meyviva Isnaini Dewi Mona Selvia Sibuea Muhamad Samudi Samudi Muhammad Arwin Muhammad Muharromi Susmay Albani Muhammad Sodri Muhammaddin, Novandra Mulyadi, Roza Mulyani, Dwi Septa Mulyasari, Windu Munawar Muchlish Nadya Syafitri Nahdawi, Mikdad Nana Nofianti, Nana Nana Supriatna Nazwa Tiara Aisya Ninda Utami Nisrina Aulia Pradipta Nopal Alfajri Novalia, Salma Novia Damayanti Novia Damayanti Novita Nurmala Putri Noviyani, Lisma Nurhasanah Nurhasanah Nurhayati Soleha Nurhayati, Enok Nurizki, Aulia Nursaah, Aah Nurul Azizah, Siti Oktafia Handayani Pamungkas, Muhammad Arya PENDI, PENDI Permatasari, Gading Dwi Prawina, Annisa Cikal Putra Utama Putri Ayu Nurhalizah Putri Mutira Putri, Laura Cahya Putri, Novita Nurmala Qatrunnada Labibah Raden Mohamad Herdian Bhakti Ramdhani, Dadan Ramdhani, Dadan Ratih Purnamasari Ratih Purnamasari, Ratih Ratu Careenda Zein Rengganis, Amelia Puspita Rita Rosiana Rizkiyanti, Afni Roudhotul Jannah Rudi Zulfikar S Sarka, S Sabaruddinsah Sabaruddinsah, Sabaruddinsah Salim Assoba Salim Assoba Salsabila, Thalita Santikah, Amanda Sarka S Setiawati, Anis Setyowicaksono, Widhi Shofiyatul Innayah Sholikhan Yulianto, Agus Siti Latiffah Siti Mil Amasita Supriadi, Aris Susilawati, Deti Syafitri, Nadya Syahrif, Rafi Tanfika Radita Putri Tantianty, Caroline Wibawa Tasya Amanda Tenny Badina Thalita Salsabila Tri Lestari Tubagus Ismail Utama, Oktavian Arga Dwi Utami, Mutiara Anggia Valdheerian Barnix, Mikael Wanti Indarti Waode Dwi Wulandari Widya Nur Bhakti Pertiwi Yanti Yanti Yanti Yanti Yeni Januarsi Yulianto, Agus Sholikhan