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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) Indonesian Journal of Socio Economics Syi'ar Iqtishadi Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi INVENTORY: 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 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 International Journal of Economics Studies Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) Global Management: International Journal of Management Science and Entrepreneurship Jurnal Akuntansi
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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Faktor-Faktor yang Mempengaruhi Penggunaan Informasi Akuntansi pada UMKM di Kecamatan Kibin Indyyati Indyyati; Heni Indah Pratiwi; Lia Uzliawati
JURNAL ONLINE INSAN AKUNTAN Vol 8 No 1 (2023): Jurnal Online Insan Akuntan (Juni 2023)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51211/joia.v8i1.2068

Abstract

Abstract: The Purpose Of This Reseach Is To Find Out There are still many Micro, Small and Medium Enterprises in the Kibin District that have not applied the principles of accounting information; Micro, Small and Medium Enterprises in the Kibin District have not received empowerment and education regarding accounting information to be applied in their business activities from the Kibin District Government authorities; and Micro, Small and Medium Enterprises in the Kibin District area only rely on simple financial records so that it is difficult to access capital services for banking companies. The purpose of this study was to determine the effect of business scale, education and training simultaneously on the use of accounting information for MSME actors in Kibin District. The research method used is causal associative with a quantitative approach. The results showed that partially the business scale variable (????1) had a positive influence on the variable use of accounting information (Y), then the education variable (????2) had an influence on the variable use of accounting information (Y). then the training variable (????3) has a negative effect on the variable use of accounting information (Y). Meanwhile, it simultaneously shows that there is an influence between the variables of business scale, education and training simultaneously (business scale, education and training) on the variable of using accounting information (Y) in Kibin District.
ANALISIS PRAKTIK RESTATEMENT BERASASKAN PSAK 25 PADA LAPORAN KEUANGAN PERUSAHAAN PUBLIK Bagas Arya Kumara; Mutiara Anggia Utami; Lia Uzliawati
Jurnal Akuntansi Kompetif Vol 6 No 2 (2023)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v6i2.1299

Abstract

Laporan keuangan sebagai sarana informasi utama merupakan unsur penting dalam pengungkapan informasi oleh perusahaan karena laporan keuangan menyajikan berbagai kegiatan operasional perusahaan dan biaya yang berjalan dalam satu periode. Tulisan ini mengkaji dampak restatement yang dilakukan oleh perusahaan. Dengan menggunakan sampel 77 perusahaan publik selama periode 2020-2021, kami menganalisis penyajian kembali laporan keuangan berdasarkan PSAK 25 melalui signaling theory. Hasil penelitian menunjukkan bahwa restatement perubahan kebijakan akuntansi dan estimasi akuntansi berdasarkan signaling theory memberikan sinyal positif karena dianggap menguntungkan bagi investor. Hal tersebut akan membangun pandangan positif dan kepercayaan dari pemangku kepentingan, khususnya investor, dan dapat diidentifikasi sebagai bentuk kepedulian perusahaan. Sedangkan restatement koreksi kesalahan memberikan sinyal negatif karena berpotensi memicu hilangnya kepercayaan investor. Kami menyimpulkan bahwa penyajian kembali informasi laporan keuangan mempengaruhi perubahan perilaku pengguna laporan keuangan.
ANALISIS PENERAPAN PSAK 57 TERKAIT TANGGUNG JAWAB LINGKUNGAN PERUSAHAAN PADA PT ANEKA TAMBANG TBK Amelia Puspita Rengganis; Balqis Kazama Kinari; Lia Uzliawati
Jurnal Akuntansi Kompetif Vol 6 No 2 (2023)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v6i2.1309

Abstract

Perkembangan bisnis di bidang pertambangan pada era saat ini, memberikan dampak negatif yang besar terhadap lingkungan sekitar. Penelitian ini bertujuan untuk memahami konsep penerapan PSAK 57 tentang pengakuan dan pengukuran ketentuan terkait tanggung jawab lingkungan perusahaan di PT Aneka Tambang Tbk. Dengan menggunakan pendekatan kualitatif deskriptif, diperoleh hasil bahwa PT Aneka Tambang Tbk telah mengakui, mengukur, dan mengungkapkan provisi terkait tanggung jawab sosial dan lingkungannya sesuai dengan PSAK 57.
IMPLIKASI PSAK 38 : KOMBINASI BISNIS ENTITAS SEPENGENDALIAN PADA PENCATATAN LAPORAN KEUANGAN PT MATAHARI PRIMA TBK Nurindah Febriyani; Gading Dwi Permatasari; Lia Uzliawati
Jurnal Akuntansi Kompetif Vol 6 No 2 (2023)
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.
Intellectual capital disclosure and profitability on Company value in Banking Shofiyatul Innayah; Lia Uzliawati2; Agus Sholikhan Yulianto
Enrichment : Journal of Management Vol. 13 No. 2 (2023): June: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i2.1352

Abstract

Company Value consider by investors to make investment decisions. Companies that have high company value will affect investor confidence to invest in a company. Based on the phenomenon and agency theory, company value is influenced by Intellectual Capital Disclosure and Profitability. Intellectual capital is an intangible asset owned by a company that can have added value to company value. This study aims to examine the effect of Intellectual Capital Disclosure on Company value. The sample used in this study is the banking annual report listed on the IDX for 2017-2021. Multiple Regression is used as an analytical tool in this study. The results of the study show that intellectual capital disclosure has a significant negative effect on company value. Meanwhile, Profitability has a significant positive effect on company value. Profitability is a one mind factor that is considered by investors when making an investment.
Pengaruh Corporate Governance terhadap Environmental Disclosure dengan Environmental Performance sebagai Variabel Moderating Nana Nofianti; Lia Uzliawati; Sarka S
TRIKONOMIKA Vol 14 No 1 (2015): June Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.131 KB) | DOI: 10.23969/trikonomika.v14i1.590

Abstract

The purpose of this study is to examine the effect that caused the application corporate governance (Measured by the corporate governance index of the IICG) in the exercises oversight of the conduct of the environmental disclosure (Measured by IER Index of Suhardjanto), and to determine whether environmental performance the company (Measured with PROPER) as a moderating variable can be moderate influence of application corporate governance to environmental disclosure of company PROPER participants and listed in Indonesia Stock Exchange during 2010-2013 period. The method used to collect data is the purposive sampling method. Sampling criteria in this study is the Company that participate in Program Performance Rating (PROPER) 2010-2013, which listing in Indonesia Stock Exchange (IDX). The sample consists of 27 Companies selected from the population as much data as 28 the company. The results showed that: 1) corporate governance significant positive effect on environmental disclosure, and 2) environmental performance may moderate the influence of corporate governance to environmental disclosure.
Implementasi Blockchain Dalam Bidang Akuntansi dan Supply Chain Management: Studi Literatur Muhammad Arwin; Dena Aulia; Lia Uzliawati
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 6 No 2 (2023): Progress: Jurnal Pendidikan, Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v6i2.2616

Abstract

This research paper offers an extensive literature review encompassing recent studies that examine the utilization of blockchain technology in accounting and supply chain management. The paper specifically concentrates on Indonesia, a developing nation where blockchain is increasingly becoming a subject of scholarly exploration. The study examines the characteristics and architecture of blockchain to ascertain suitable implementation approaches in multiple domains, such as accounting, auditing, the public sector, and, notably, supply chain management. Furthermore, it identifies endogenous risks in supply chain management to gain valuable insights for future supply chain implementations. Furthermore, this paper presents a detailed case study analysis that draws upon a specific supply chain management scenario, providing an in-depth exploration of how blockchain technology can be effectively implemented. The primary objective of this research is to elevate awareness and comprehension regarding the vast potential of blockchain technology in optimizing the realms of accounting and supply chain management within the Indonesian context.
The Effect of Institutional Ownership, Company Diversification, and Profitability on Company Value in Manufacturing Companies Listed on The Indonesia Stock Exchange Bahri Lifaldi; Ewing Yuvisa Ibrani; Lia Uzliawati
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 6 (2023): August 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i6.194

Abstract

This study aims to analyze the effect of institutional ownership, company diversification, and profitability as independent variables on firm value as the dependent variable. In addition, this study also uses company size as a control variable. This research is a causative research. The population of this study are all manufacturing companies listed on the IDX in 2014-2018. This research was conducted using a sampling technique based on purposive sampling technique, so a total sample of 206 was obtained. The data used in this research is secondary data obtained from www.idx.co.id and IDNFinance. The analysis technique used is multiple regression analysis. To test the hypothesis using the statistical t test with an α level of 0.05. The results of this study indicate that: (1) institutional ownership has a positive effect on the value of manufacturing companies with sig = 0.048, 0.043 (< 0.05), (2) company diversification (number of segments) has a positive effect on the value of manufacturing companies with sig = 0.029 (<0.05), (3) company diversification (HERFsales) has a positive effect on the value of manufacturing companies with sig = 0.077 (> 0.05), (4) profitability has a positive effect on the value of manufacturing companies with sig = 0.027, 0.041 (< 0.05), (5) firm size has a positive effect on firm value with sig = 0.000, 0.000 (< 0.05).
Pengaruh Struktur Kepemilikan Dan Karaktresistik Perusahaan Terhadap Tax Avoidance Waode Dwi Wulandari; Salim Assoba; Lia Uzliawati
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1636

Abstract

Many companies can carry out many strategies in carrying out tax planning. One of the tax planning strategies is tax avoidance, namely how to reduce taxes legally. Tax avoidance practices usually take advantage of weaknesses in tax law and do not violate tax law. Besides doing tax evasion by using tax law loopholes (loopholes). This tax avoidance strategy (tax avoidance) is a method that is permitted by law but the strategy implemented by this company still receives state revenue, Related to this tax avoidance in Indonesia in 2005 there were 750 foreign investment companies that suspected of committing tax evasion by reporting losses in 5 consecutive years and not paying taxes. The objectives of the research were to examine and analyze the influence of stock ownership majority, leverage, capital intensity, and profitability toward tax avoidance. In this research, tax avoidance produced by Current Effective Tax Ratio (CETR). The population and sample of this research is the mining companies that listing in the Indonesian Stock Exchange (BEI) at the period 2010-2014. The sample of this research was 8 mining companies with 40 data observation. The method used in this research was multiple linear regression models. In this research, the data was processed by using IBM software Statistical Package for Social Science (SPSS) version 22. The results of this research indicated that leverage and profitability did not give significant effect toward tax avoidance. Meanwhile, majority stock ownership and capital intensity was gave negative effect toward tax avoidance.
Struktur Kepemilikan Dan Kebijakan Hutang : Pendekatan Teori Agency Indana Afiah; Lia Uzliawati; Munawar Muchlish
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1647

Abstract

Debt policy is a policy taken by the management to obtain external sources of funding for the company's operations. The ownership structure in this study is proxied by managerial ownership and institutional ownership. This study aims to determine the effect of managerial ownership and institutional ownership on debt policy. This research was conducted on property and real estate companies listed on the Indonesia Stock Exchange in 2017-2021. The number of samples used is 79 companies with purposive sampling technique. The analysis technique used is multiple linear regression. The results showed that Managerial Ownership did not have a significant effect on debt policy, while institutional ownership had a significant positive effect on debt policy.
Co-Authors A.A. Ketut Agung Cahyawan W Aah Nursaah Adi Gilar Nugraha Aditya Sri Wahyuni Afifah, Ghina Najla Afni Rizkiyanti Agus Sholikhan Yulianto Agus Sholikhan Yulianto Amanda Santikah Amelia Puspita Rengganis Amiruddin Amiruddin Amrullah, Rahadian Andini Ekasari Anggi Haerani Anis Setiawati Annisa Cikal Prawina Annisaa Mahirah Aqila Daffa Hakimah Ariq Rahman, Muhammad Aris Supriadi Aulia Nurizki Ayesha Alika Putri Badriah, Sopi Bagas Arya Kumara Bahri Lifaldi Balqis Kazama Kinari Bastian, Elvin Bayu Suseno Berkah Subagyo, Muhammad Bisma, Muhamad Caroline Wibawa Tantianty Clarisa Bunga Lestari Cucu Lestari Dena Aulia Deny Aditya Desi Kurniasari Devani Hasna Luthfiyah Dini Khoirunnisa Dusep Suhendar, Dusep Dwi Putri Ratnasari, Dwi Putri Dwi Septa Mulyani Egasa Leony Eko Supriyanto Enok Nurhayati Enok Nurhayati Erlangga Saputra Ewing Yuvisa Ibrani Fadila Ratna Amalia Faisal Ghiffari Finca, Sabrina Gesila Firhan, Muhammad Fitri Diani Fitriyah Nurhidayah Fuadi, F Gading Dwi Permatasari Galih Fajar Muttaqin Ghiffari, Faisal Haerani, Anggi Haidar Faqih Fadhilah Hasanudin, Agus Ismaya Helmi Yazid Heni Hardianti Heni Indah Pratiwi Hilda Fitriani Hulaemah, Eem Husodo, Dea Larasati Imam Abu Hanifah Ina Indriana Ina Indriana Indana Afiah Indriana, Ina Indyyati Indyyati Intan Asiawati Ira Nisrina Nur Irwati Ismaya Hasanudin, Agus Ita Lestari Khoerunnisa Khoerunnisa Koriatul Hasanah Kurnia, Raisa Nur Kusumawati, Imas Lifaldi, Bahri Lintang Febrianti Lydia Sekar Mustikaning Putri M Sendi Feby Andika M. Sendi Feby Andika Mahirah, Annisaa Manuelia, Lidya Maulidah, Sindi Meutia Meutia, Meutia Meyviva Isnaini Dewi Mikael Valdheerian Barnix Mikdad Nahdawi Mona Selvia Sibuea Muhamad Samudi Samudi Muhammad Arwin Muhammad Arya Pamungkas Muhammad Muharromi Susmay Albani Muhammad Sodri Mulyadi, Roza Mulyasari, Windu Munawar Muchlish Mutiara Anggia Utami Nadya Syafitri Nana Nofianti, Nana Nana Supriatna Nazwa Tiara Aisya Ningrum, Nur Indah Kusuma Nisrina Aulia Pradipta Nopal Alfajri Novandra Muhammaddin Novia Damayanti Novia Damayanti Novita Nurmala Putri Noviyani, Lisma Nurhasanah Nurhasanah Nurhayati Soleha, Nurhayati Nurhayati, Enok Nurindah Febriyani Oktafia Handayani PENDI, PENDI Putra Utama Putri Ayu Nurhalizah Putri Mutira Putri, Laura Cahya Qatrunnada Labibah Rafi Syahrif Rahmi Maulidayana Ramdhani, Dadan Ratih Purnamasari Ratu Careenda Zein Riko Alfiansah Rita Rosiana Rohmat Rohmat Roudhotul Jannah S Sarka, S Sabaruddinsah Sabaruddinsah Salim Assoba Salim Assoba Salma Novalia Sarka S Setyowicaksono, Widhi Shofiyatul Innayah Siti Latiffah Siti Mil Amasita Siti Nurul Azizah Supriadi, Aris Susilawati, Deti Tanfika Radita Putri Tantianty, Caroline Wibawa Tasya Amanda Tenny Badina Thalita Salsabila Tri Lestari Tubagus Ismail Utama, Oktavian Arga Dwi Wanti Indarti Wanti Indarti Waode Dwi Wulandari Widya Nur Bhakti Pertiwi Yanti Yanti Yeni Januarsi