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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

Author-ID : 306917

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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ANALISIS STRATEGI PENGELOLAAN MODAL KERJA PADA PT PERTAMINA GEOTHERMAL ENERGY UNTUK MENGURANGI RISIKO SALDO NEGATIF Wanti Indarti; Lydia Sekar Mustikaning Putri; Lia Uzliawati
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 17, No 2 (2023): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2023
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v17i2.5821

Tujuan penelitian ini untuk mengetahui strategi pengelolaan kerja pada PT Pertamina Geothermal Energy untuk mengurangi risiko saldo modal negatif. Dalam penelitian ini, jenis penelitian yang dipilih adalah dengan penelitian kuantitatif deskriptif yaitu menggunakan data kuantitatif dan pendekatan deskriptif untuk mengumpulkan, menyajikan, dan menganalisis laporan keuangan PT. Pertamina Geothermal Energy pada tahun 2021-2022. Hasil penelitian menunjukan (1) Modal kerja yang positif pada tahun 2021 menjadi negatif pada tahun 2022, mengindikasikan risiko likuiditas yang meningkat. (2) Rasio Lancar dan rasio Cepat menunjukkan penurunan signifikan dalam kemampuan perusahaan untuk memenuhi kewajiban jangka pendek dengan aset lancar yang tersedia pada tahun 2022. (3) Rasio arus kas dari operasi turun drastis, menunjukkan penurunan dalam kemampuan perusahaan untuk menghasilkan kas dari aktivitas operasionalnya. (4) Peningkatan rasio perputaran piutang usaha adalah tanda positif dalam manajemen piutang dan likuiditas perusahaan. (5) Rasio rata-rata jumlah hari dalam perputaran persediaan meningkat, yang dapat mempengaruhi modal kerja dan risiko saldo negatif. (6) Rasio perputaran utang usaha tetap relatif stabil, menunjukkan bahwa perusahaan dapat mengelola utang usahanya dengan baik.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v17i2.5750

PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, DAN LONG TERM DEBT TO ASSET RATIO TERHADAP PAJAK PENGHASILAN BADAN TERUTANG (Studi Empiris Pada Perusahaan yang Terdaftar di BEI Tahun 2019-2023) Oktafia Handayani; Aulia Nurizki; Lia Uzliawati
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11275

Pendidikan Hal ini memerlukan penentuan pengaruh rasio lancar (CR), biaya dan keseimbangan. Rasio (DER) dan hutang jangka panjang/properti jatuh tempo (LDAR)/hutang pajak Perusahaan saham dan perusahaan yang terdaftar di Bursa Efek Indonesia LQ45. Penelitian ini menggunakan metode kuantitatif. metode penggunaan regresi linier berganda untuk menguji hubungan antar variabel independen dan variabel terikat. Berdasarkan kriteria yang ditentukan dalam proses melalui analisis obyektif, terpilih 10 perusahaan dari indeks LQ45 Bursa Efek Indonesia (BEI) periode 2019-2023. Hasil kami menunjukkan bahwa batas saat ini (CR) dan Debt Ratio (DER) berpengaruh positif dan signifikan Pajak penghasilan untuk pajak penghasilan badan. Sedangkan rasio utang-aset-nilai (LDAR) jangka panjang. tidak berpengaruh signifikan terhadap kewajiban pajak perusahaan.

Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Umur Perusahaan Terhadap Islamic Social Reporting Disclosure Anis Setiawati; Lia Uzliawati; Agus Sholikhan Yulianto
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10569

Tujuan penelitian ini adalah untuk menegtahui pengaruh Profitabilitas, Ukuran Perusahaan, dan Umur Perusahaan terhadap Islamic Social Reporting Disclosure. Penelitian ini menggunakan data sekunder yaitiu Annual Report dan Sustainability Reporting dari Bank Umum Syariah yang terdaftar di OJK tahun 2018-2022. Teknik sampling yang digunakan adalah sampel jenuh. Jumlah sampel sebanyak 10 Bank Umum Syariah dengan rentang waktu 5 tahun. Pengujian hipotesis dan alat analisis dalam penelitian ini menggunakan SPSS 25. Hasil penelitian ini menunjukkan bahwa seluruh variabel independen yaitu Profitabilitas, Ukuran Perusahaan, dan umur Perusahaan berpengaruh secara positif dan signifikan terhadap Islamic Social Reporting Disclosure.

Analysis of Financial Reporting Practices of Pundi Amal Peduli Kasih Foundation Based on ISAK 35 Nadya Syafitri; Nopal Alfajri; Lia Uzliawati
SIMAK Vol 22 No 01 (2024): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v22i01.499

Financial reporting plays a crucial role for entities, including foundations. Foundations relying on public support require credible financial reports to maintain stakeholders' trust. This research aims to analyze the financial reporting practices of the Pundi Amal Peduli Kasih Foundation based on ISAK 35. The research method used is qualitative descriptive analysis. Data were obtained from the foundation’s financial reports covering 2020 to 2022. The findings indicate that the Pundi Amal Peduli Kasih Foundations has implemented ISAK 35 in preparing its financial statements, including the statement of financial position, statement of comprehensive income, statement of changes in net assets, statement of cash flows, and notes to the financial statements.

Analysis of the Implementation of Fixed Asset Accounting Based on PSAK Number 16 at PT Fortune Mate Indonesia Tbk M. Sendi Feby Andika; Novita Nurmala Putri; Lia Uzliawati
SIMAK Vol 22 No 01 (2024): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v22i01.502

An important part of the financial statements are fixed assets, which require supervision and application of appropriate accounting in accordance with PSAK No. 16 for recognition, acquisition, depreciation, disposal and presentation. This research aims to evaluate how PT Fortune Mate Indonesia Tbk implements fixed asset accounting and the extent of their compliance with the provisions of PSAK No. 16. Descriptive qualitative methods were used in this research. The 2020-2022 financial report of PT Fortune Mate Indonesia Tbk is the subject of this research, with documentation techniques to collect secondary data. The research results show that PT Fortune Mate Indonesia Tbk applies fixed asset accounting in accordance with PSAK No. 16 to the fixed asset depreciation stage. However, a discrepancy was found in the presentation of fixed assets in the statement of financial position, where fixed assets were presented combined without details. In accordance with PSAK No. 16, fixed assets should be presented separately and in detail.

Effects of Firm Size and Capital Structure on Firm Value (Empirical Study of Telecommunication Companies Listed on the Indonesia Stock Exchange for 2018-2021) Mahirah, Annisaa; Uzliawati, Lia; Soleha, Nurhayati
Review of Accounting and Taxation Vol. 2 No. 2 (2023): December 2023
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v2i2.172

Purpose - The purpose of this study is to determine the effect of firm size and capital structure on firm value using data from telecommunication companies listed on the Indonesia Stock Exchange in 2018-2021. Design/methodology/approach - The method used is quantitative research with secondary data from 16 companies. The sample was taken using the purposive sampling method. This study used a multiple linear regression. Finding - According to the research findings, (1) firm size has a significant positive impact and (2) capital structure does not. In this research model, the value of determination (R squared) is 0.110 or 11%. The calculated F value is 3.202 > 3.175 and the sig F value is 0.049 < 0.05. Originality -

PSAK 68 MEASUREMENT OF FAIR VALUE IFRS CONVERGENCE Fair Value Concept Maulidah, Sindi; Noviyani, Lisma; Uzliawati, Lia
Review of Accounting and Taxation Vol. 3 No. 1 (2024): June 2024
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v3i1.179

Abstract Purpose - This study aims to find out about the concept of fair value in PSAK 68: IFRS Convergence Fair Value Measurement, as a substitute for book value. The convergence of the application of new accounting standards is oriented towards the International Financial Reporting Standard (IFRS) issued by the International Accounting Standard Boards (IASB). In this new accounting standard, the concept of fair value is emphasized more than the concept of book value. This is what makes the difference and triggers this convergence to change the simpler book value model Design/methodology/approach - This study uses a descriptive qualitative method with a literature study approach on fair value measurement. Finding - The result of this study is the concept of fair value (fair value) that is currently considered to have an advantage over book value is a concept that is widely applied all over the world, as well as with accounting in Indonesia should be ready to apply the concepts of reasonable value in its accounting standards Originality – Paper Type – Research Paper

Pengaruh Earning Per Share (EPS) Terhadap Harga Saham PT BNI Tbk Tantianty, Caroline Wibawa; Uzliawati, Lia
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1546

Investment in the capital market is influenced by changes in the company's stock price, these changes are influenced by various factors, one of which is earnings per share (EPS). EPS is used as a ratio to assess the company's ability to pay dividends and a benchmark in assessing the company's performance. The higher the company's EPS level, the greater the profit generated by the company. This study aims to determine the effect of earnings per share on the stock price of PT BNI Tbk. This type of research is a quantitative research with a descriptive method, with a causal research design type. The data in this study used secondary data with data analysis methods consisting of descriptive statistical tests, classical assumption tests, simple regression analysis, coefficient of determination tests, and t tests. The test uses SPSS Ver 25 software. The results of the study explain that EPS has a significant positive effect on the stock price of PT BNI Tbk for the period 2012-2021 with a t-count value of 3.245 > 2.024 t-table value, significant level 0.002 <0.05.

Pengaruh Profitabilitas, Financial Distress, Firm Size Terhadap Audit Report Lag Tantianty, Caroline Wibawa; Uzliawati, Lia
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1594

Recording and publication of financial reports to the public is something that must be done by companies going public. Timely publication can maintain the relevance and reliability of information in financial reports, so that it can be useful in making decisions. Companies in Indonesia still have problems publishing financial reports in a timely manner, delays in publication occur due to audit report lag, which is the time for public accountants to carry out the audit process from closing books to publication of financial reports. The population of this study are mining companies listed on the Indonesia Stock Exchange in 2020-2021. Data analysis in this research is descriptive statistical test, classic assumption test, multiple regression analysis, hypothesis testing, and coefficient of determination test. The results of the study stated that profitability had no effect on audit report lag, while company size and financial distress had an effect on audit report lag.

Co-Authors A.A. Ketut Agung Cahyawan W Adi Gilar Nugraha Aditya Sri Wahyuni Aditya, Deny Afifah, Ghina Najla Agus Sholikhan Yulianto Agus Sholikhan Yulianto Ajijah, Ratna Alfajri, Nopal Alfiansah, Riko Alfina Sulistiani Amasita, Siti Mil Amiruddin Amiruddin Amrullah, Rahadian Andika, M. Sendi Feby Andini Ekasari Anggi Haerani Anis Setiawati Annisaa Mahirah Aqila Daffa Hakimah Ariq Rahman, Muhammad Aris Supriadi Aulia Nurizki Ayesha Alika Putri Badriah, Sopi Bahri Lifaldi Bastian, Elvin Bastian, Elvin 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 Enok Nurhayati Enok Nurhayati Erlangga Saputra Ewing Yuvisa Ibrani Fadila Ratna Amalia Febriyani, Nurindah Finca, Sabrina Gesila Firhan, Muhammad Fitri Diani Fitriyah Nurhidayah Fuadi, F 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 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 Mutiara Fadhlina Nadya Syafitri Nahdawi, Mikdad Nana Nofianti, Nana Nana Supriatna Nazwa Tiara Aisya Ningrum, Nur Indah Kusuma Nisrina Aulia Pradipta Nopal Alfajri Novalia, Salma Novia Damayanti Novia Damayanti Novita Nurmala Putri Noviyani, Lisma Nurhasanah Nurhasanah Nurhayati Soleha, Nurhayati 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 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

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