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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 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 Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) Global Management: International Journal of Management Science and Entrepreneurship Green Economics: International Journal of Islamic and Economic Education 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.
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.
LEGAL DIVERSIFICATION AS A STRATEGY TO REDUCE INVESTMENT RATIOS Manuelia, Lidya; Uzliawati, Lia
JEA17: Jurnal Ekonomi Akuntansi Vol 8 No 1 (2023): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v8i1.8721

Abstract

Everyone who invests will want to get optimal profits with a growing capital value, whether using long-term investments or short-term investment products. Therefore, a strategy is needed in making investments. One of them is by investment diversification. Investment diversification is a widely accepted strategy for reducing investment risk. In analysing the portfolio, continuous analysis is needed in order to obtain relevant information, so that the target of portfolio formation through diversification provides optimal results. At the time when the traditional portfolio was recognised, the simple diversification of investments was the commonly used strategy, however, due to its inability to recognise the correlation between returns on different investments, simple diversification was replaced with efficient diversification. This study is aimed at conducting a comparative analysis between the simple and efficient diversification of investments, and to determine the combination of expected return and LQ-45 stock risk in order to select investments in Indonesia Stock Exchange through the establishment of an optimum portfolio.
Pengaruh Struktur Modal, Rasio Likuiditas Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Property & Real Estate Yang Terdaftar Di Bei Periode 2019-2022 Novia Damayanti; Ayesha Alika Putri; Lia Uzliawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.8200

Abstract

The author conducted this study with the aim of seeing how capital structure, liquidity, and company size affect the financial performance of a company. This study covers property and real estate companies listed on the Indonesia Stock Exchange from 2019 to 2022. 20 eligible real estate and property companies were selected through purposive selection method. To obtain accurate research results, the data was processed using multiple linear regression analysis. According to the analysis, capital structure has an influence on the company's financial performance; liquidity ratio does not affect the company's financial performance; and company size affects the company's financial performance. Keywords: Liquidity Ratio, Capital Structure, Company Size, and Company Financial Performance
Pengaruh Ukuran Perusahaan, Leverage, Dan Profitabilitas Terhadap Manajemen Laba: Studi Kasus Pada Perusahaan Industri Pariwisata Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021 M Sendi Feby Andika; Nisrina Aulia Pradipta; Lia Uzliawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.8408

Abstract

Earnings management practices due to the Covid-19 pandemic are a problem in this research. The purpose of this research is to examine the influence of company size, leverage and profitability on earnings management. Data obtained from financial reports of tourism industry companies listed on the IDX. The sample consisted of 15 tourism industry companies listed on the IDX throughout 2019-2021 based on a purposive sampling technique. The analysis used is panel data regression analysis. 1) Earnings management can be significantly influenced simultaneously by company size, leverage and profitability; (2) Company size has a significant effect on earnings management; (3) Leverage has a significant influence on earnings management; (4) Earnings management is not significantly influenced by profitability. Keywords: Earnings Management, Company Size, Leverage, Profitability, Tourism
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