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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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Implementasi PSAK 22 Sebelum dan Sesudah Adopsi IFRS pada Laporan Keuangan PT Kalbe Farma, Tbk. Intan Asiawati; Clarisa Bunga Lestari; Lia Uzliawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (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.v7i4.9859

PSAK 22 menjelaskan bahwa perusahaan memiliki fleksibilitas untuk melakukan kombinasi bisnis, yang terjadi ketika satu entitas memperoleh kendali atas entitas lain melalui transaksi atau situasi tertentu. Tujuan dari penelitian ini adalah menganalisis implementasi PSAK 22 sebelum dan sesudah adopsi IFRS di Indonesia. Data yang digunakan dalam penelitian ini bersumber dari perusahaan di sektor konsumsi, yaitu PT Kalbe Farma, Tbk yang terdaftar di Bursa Efek Indonesia. PSAK 22 mendefinisikan kombinasi bisnis sebagai suatu kegiatan di mana entitas memperoleh kendali atas satu atau lebih bisnis melalui peristiwa atau transaksi. Metode yang akan dipakai dalam studi ini ialah memanfaatkan pendekatan kualitatif dengan teknik analisis isi (content analysis). Penelitian ini membahas tentang implementasi akuntansi untuk kombinasi bisnis dalam laporan keuangan PT Kalbe Farma, Tbk. Dalam proses akuisisi ini, perusahaan mengakui adanya goodwill, yang tercermin dalam peningkatan saldo goodwill menjadi Rp293.279.778.022 pada tahun 2019. Perusahaan telah mengalami perubahan signifikan dalam pengakuan dan perlakuan akuntansi terkait akuisisi dan penggabungan bisnis dari tahun 2009 hingga 2019.

Pengakuan Dan Pengungkapan Pendapatan Berdasarkan PSAK 23: Studi Kasus Pada PT. Adhi Karya (Persero Tbk) Cucu Lestari; Aditya Sri Wahyuni; Lia Uzliawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (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.v7i4.9920

Pendapatan merupakan salah satu unsur yang sangat penting dan sangat menentukan dalam mengukur kelangsungan hidup suatu usaha. Penelitian ini bertujuan untuk mengetahui apakah pengakuan dan pengungkapan pendapatan telah diterapkan sesuai dengan PSAK yang relevan pada laporan keuangan PT Adhi Karya (Persero Tbk) telah diterapkan sesuai dengan PSAK yang relevan pada laporan keuangan PT Adhi Karya (Persero Tbk) pada tahun 2023. Penelitian ini menggunakan metode studi literatur dengan mengkaji beberapa literatur. Hasil penelitian menunjukkan bahwa laporan keuangan PT Adhi Karya (Persero) Tbk tahun 2023 telah melakukan pengakuan dan pengungkapan sesuai dengan PSAK 23. Kata Kunci: Pendapatan, Pengakuan, Pengungkapan: Pendapatan, Pengakuan, Pengungkapan, Konstruksi dan Real Estate

Analisis Pengaruh Implementasi PSAK 72 Terhadap Kinerja Keuangan Pada Perusahaan Sektor Infrastruktur Di Indonesia Muhammad Muharromi Susmay Albani; Ira Nisrina Nur; Nazwa Tiara Aisya; Lia Uzliawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (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.v7i4.9921

Tujuan dilakukannya penelitian adalah guna mengetahui pengaruh dari penerapan PSAK 72 terhadap kinerja keuangan perusahaan yang bergerak di sektor infrastruktur. Pernyataan Standar Akuntansi Keuangan (PSAK) 72 mengatur tentang Pendapatan dari Kontrak dengan Pelanggan. Penelitian dilakukan pada sektor yang dinilai sangat terdampak oleh adanya PSAK 72 ini. Salah satunya adalah sektor infrastruktur yang akan diteliti pada artikel ini. Variabel yang digunakan dalam penelitian ini adalah PSAK 72, Current Ratio, Return on Equity, dan Debt to Asset Ratio. Teknik analisis yang digunakan adalah analisis deskriptif kuantitatif dengan purposive sampling sebagai teknik pengambilan sampelnya. Populasi pada penelitian ini yaitu perusahaan yang bergerak di sektor infrastruktur yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2020. Sampel yang digunakan adalah sebanyak 25 perusahaan. Penelitian ini menunjukkan hasil bahwa implementasi PSAK 72 tidak berpengaruh secara signifikan terhadap Return on Equity (ROE) dan Debt to Asset Ratio (DAR) pada perusahaan sektor infrastruktur di Indonesia. Namun demikian PSAK 72 berpengaruh secara signifikan terhadap Current Ratio. Sehingga berdasarkan pada penelitian ini pengaruh PSAK 72 terhadap kinerja keuangan perusahaan sektor infrastruktur hanya terbatas pada current ratio.

Analisis Penerapan PSAK 7 pada Perusahaan-perusahaan Grup Triputra yang Terdaftar di Bursa Efek Indonesia Meyviva Isnaini Dewi; Tasya Amanda; Lia Uzliawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (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.v7i4.9973

Penelitian ini adalah untuk mendeskripsikan pengungkapan pihak berelasi yaitu manajemen kunci dalam Grup Triputra dan membandingkan transaksi antar perusahaan dalam Grup Triputra periode 2019–2023. Metode penelitian ini menggunakan pendekatan deskriptif kualitatif, dengan menggunakan data yang tertera dalam annual report. Hasil penelitian ini menunjukkan bahwa perusahaan-perusahaan Grup Triputra belum mengungkapkan secara lengkap atas kompensasi manajemen kunci. Pengungkapan atas kompensasi manajemen kunci yang diungkapkan secara jelas hanya imbalan kerja jangka pendek.

Analysis of Inventory Accounting Implementation Based on PSAK No. 14 at PD. Karya Cipta Mandiri Muhammad Sodri; Badriah, Sopi; Uzliawati, Lia
Review of Accounting and Taxation Vol. 3 No. 2 (2024): December
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v3i2.180

Purpose - The objective of this research is to analyze the application of inventory accounting at PD. Karya Cipta Mandiri using PSAK No. 14 as a guideline. Design/methodology/approach – The research method employed in this research is a qualitative method with a descriptive approach. Data collection is conducted through two main methods, that is direct observation and interaction via interviews. Finding – The analysis results indicate that the company adopts the perpetual method for recording and the FIFO method for inventory valuation. Based on these findings, it is concluded that the implementation of inventory accounting at PD. Karya Cipta Mandiri is in accordance with the provisions of PSAK Number 14 regarding inventory. Originality – This study analyzes the implementation of inventory in trading companies from an accounting perspective. It evaluates how the company conducts inventory accounting and compares it with inventory accounting in PSAK No. 14, which serves as the guideline for corporate accounting practices.

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

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.

Inteleectual Capital Disclosure, Kepemilikan Saham dan Cost Of Debt di Perusahaan Teknologi Intensif Kusumawati, Imas; Uzliawati, Lia; Yazid, Helmi
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 3 No. 2 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jakmen.v3i2.9795

Penelitian ini bertujuan untuk menguji pengaruh intellectual capital disclosure, kepemilikan saham dan cost of debt di perusahaan teknologi intensif sektor manufaktur. Populasi dalam penelitian ini adalah seluruh perusahaan teknologi intensif yang terdaftar di BEI tahun 2011-2015. Metode sampling yang digunakan pada penelitian ini ialah purposive sampling. Data dalam penelitan ini diperoleh dengan cara mendownload annual report pada www.idx.co.id. Penelitian ini menggunakan sampel sebanyak 54 perusahaan yang ditentukan berdasarkan metode purposive sampling. Data dalam penelitian ini dianalisis menggunakan metode regresi linear berganda. Software SPSS versi 23 digunakan dalam pengolahan data pada penelitian ini. Hasil penelitian ini menunjukkan bahwa intellectual capital disclosure dan kepemilikan keluarga tidak berpengaruh secara signifikan terhadap cost of debt sedangkan kepemilikan institusional berpengaruh secara signifikan terhadap cost of debt.

Accounting in Ideal Conditions: Realizing Transparent and Accurate Accounting Practices Tanfika Radita Putri; Lintang Febrianti; Lia Uzliawati
International Journal of Economics, Commerce, and Management Vol. 2 No. 1 (2025): January : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i1.384

This study aims to determine Accounting in Ideal Conditions: Realizing Transparent and Accurate Accounting Practices. The principles used in this study in realizing transparent and accurate accounting practices are responsibility, efficiency and effectiveness, and strategic vision. This type of research is qualitative research. Data collection techniques use literature studies. The results of the study indicate that accounting has a very important role in realizing transparency and accuracy. By realizing accountability, namely helping to improve performance and accountability of activities by compiling government agency performance accountability reports. In realizing transparency, accounting can guarantee the accuracy and reliability of the information to be disseminated, while in realizing responsibility, accounting helps to account for the use of regional revenue and expenditure funds by compiling financial reports. The role of accounting in realizing efficiency and effectiveness is to help process regional revenue and expenditure funds so that tasks and authorities are carried out optimally. The role of accounting in realizing a strategic vision is to prepare an optimal work plan by considering the planned results and costs incurred

The Effect of Earnings Pershare (EPS), Return on Equity (ROE) and Net Profit Margin (NPM) on Stock Returns Before and During the Covid-19 Pandemic in the Transportation Sub-Sector Listed on the Indonesian Stock Exchange (BEI) Erlangga Saputra; Amiruddin Amiruddin; Lia Uzliawati
International Journal of Economics, Commerce, and Management Vol. 2 No. 1 (2025): January : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i1.386

The purpose of this study was to determine whether there is an effect of Earning Per Share (EPS), Return on Equity (ROE) and Net Profit Margin (NPM) on Stock Returns in the transportation sub-sector listed on the Indonesia Stock Exchange for the 2018-2021 period.The research method used is quantitative method, and uses a research population of 9 transportation companies. The sample technique used is purposive sampling method, the data in this study are financial statements in the form of ratios that represent each research variable and are processed using the SPSS Version 26 instrument measuring tool, the results of the t test (partial) Earning Per Share (EPS) hypothesis test research obtained that the tcount value < t table (0.559 < 2.036), with a sig value of (0.580 > 0.05) then H0 is accepted and HI is rejected. The t test (persial) Return On Equity (ROE) obtained that the value of tcount < ttable (-0.377 > 0.05), with a sig value of (0.580 > 0.05), then H0 is accepted and HI is rejected (-2.036) with a sig value of (0.709> 0.05), then H0 is accepted and HI is rejected. The t test (persial) Net Profit Margin (NPM) obtained tcount < ttable (0.952 < 2.036) with a sig value of (0.348 > 0.05), then H0 is accepted and HI is rejected, Based on these results it can be concluded that Earning Per Share (EPS), Return On Equity (ROE) and Net Profit Margin (NPM) have no significant negative effect on Stock Returns.

THE EFFECT OF TAX PLANNING, CAPITAL INTENSITY AND EARNINGS GROWTH ON EARNINGS MANAGEMENT Nurhasanah, Nurhasanah; Berkah Subagyo, Muhammad; Uzliawati, Lia
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 4 No. 3 (2024): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v4i3.308

The purpose of this study was to provide strong evidence regarding the effect of tax planning, capital intensity and earnings growth on lab management. a. This type of research is included in quantitative research. The population in this study were all food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange in 2022. The sample in this study was made up of 31 companies using the purposive sampling method. The type of data used is secondary data obtained from www.id.co.id. Data collection techniques using documentation techniques. The analysis used in this research is multiple linear regression analysis. The results of this study are that tax planning has no significant effect on earnings management with a substantial value of 0.311> 0.05, capital intensity has no significant impact on earnings management with a considerable probability value of 0.793> 0.05, and earnings growth has a substantial effect on earnings management with a significant value of 0.011 <0.05.

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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