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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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Analysis of Utility Approaches in Accounting Reporting Decision Making Adi Gilar Nugraha; Aqila Daffa Hakimah; Lia Uzliawati
International Journal of Economics and Management Sciences Vol. 2 No. 1 (2025): International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v2i1.391

Abstract

This paper examines the practices of financial reporting within corporations. Through meticulous preparation of records, bookkeeping, and detailed reporting of business activities, management can effectively oversee business developments. In this context, financial reports serve as a crucial tool for evaluating and monitoring a company’s financial performance over a specific period, particularly when employing a decision-usefulness approach. To fully grasp this concept, it is essential to explore other relevant economic and financial theories. For accountants, understanding how to enhance the utility of financial statements and the concept of "usefulness" is paramount. Moreover, providing a clear and comprehensive explanation of financial information is necessary. Theories related to decision-making and investment further support a deeper understanding of the principles underlying financial reporting practices.
Analisis Penerapan Akuntansi Persediaan Berdasarkan PSAK 14 (Studi Kasus PT Garudafood Putra Putri Jaya Tbk) Ariq Rahman, Muhammad; Ningrum, Nur Indah Kusuma; Lia Uzliawati
INVENTORY: JURNAL AKUNTANSI Vol. 8 No. 2 (2024): INVENTORY
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v8i2.21259

Abstract

This study aims to analyze the application of inventory accounting based on PSAK 14 with a case study at PT Garudafood Putra Putri Jaya Tbk. The method used in this research is descriptive qualitative method with case study approach. The results showed that PT Garudafood Putra Putri Jaya Tbk applies the principles of inventory accounting in accordance with the provisions of PSAK 14. The practical implication of this research is the importance of companies to understand and follow applicable accounting standards so that the presentation of financial statements becomes more accurate and transparent
Ukuran Perusahaan, Pergantian Manajemen dan Pergantian Auditor pada Sektor Industri Dasar & Kimia Qatrunnada Labibah; Lia Uzliawati; Roza Mulyadi
Jurnal Akuntansi Vol. 15 No. 1 (2023): Vol 15 No 1 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i1.6295

Abstract

The impartiality of the auditor is critical to the fairness evaluation of the audited financial accounts. The association of a company with a public accounting firm for a long time can affect the auditor's independence so as to allow for a certain relationship between the auditing company and the public accounting agency, but if it is too frequent, changing the independent auditor will increase the company's audit fees and indicate that the public accounting firm is not professional. There were 10 basic and chemical industry companies that changed their auditors more than once during the 2017–2021 period. Examining and analyzing the impact of company size and management shifts on auditor switching was the goal of this research. Chemical industry from 2017 to 2021, businesses will be listed on the IDX. This study used a quantitative approach, A sample size of 37 businesses, or 185 records, was obtained over the course of five years using the purposive selection method. With SPSS version 25, logistic regression is the data processing method used. Based on the findings of this study, (1) company size has no impact on changing auditors, and (2) managerial changes have no impact on changing auditors.Keywords: Company Size, Management Change, Auditor Switching
Corporate Governance, Leverage, dan Integritas Laporan Keuangan pada Perusahaan Badan Usaha Milik Negara Putri Ayu Nurhalizah; Lia Uzliawati; Roza Mulyadi
Jurnal Akuntansi Vol. 15 No. 1 (2023): Vol 15 No 1 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i1.6296

Abstract

This study aims to determine the effect of Corporate Governance which is proxied by independent commissioners and audit committees, leverage on the integrity of financial statements. The population of this study is state-owned companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sample selection method used was purposive sampling and 12 companies were selected with a total sample of 60 research data. The analysis technique used is multiple linear regression with SPSS version 25 software. The results show that independent commissioners and audit committees have no effect on the integrity of financial statements, while leverage has a negative effect on the integrity of financial statements.Keywords: Independent Commissioners, Audit Committees, Leverage, Integrity of Financial Statements
The Effect of Financial Strength on Firm Value with Financial Performance as an Intervening Variable Utama, Oktavian Arga Dwi; Uzliawati, Lia; Astuti, Kurniasih Dwi
The International Journal of Accounting and Business Society Vol. 33 No. 1 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.1.844

Abstract

Purpose — This research aims to test and analyze the effect of financial strength on firm value with financial performance as an intervening variable. Design/methodology/approach — The population in this study is banking companies listed on the Indonesia Stock Exchange (IDX) for 2018-2023. The purposive sampling technique to obtain a sample resulted in 240 observations. The analysis technique used is multiple linear regression processed with STATA software and path analysis with the help of an online Sobel calculator. Findings—The results of the hypothesis testing indicate that capital and asset quality do not significantly impact financial performance. Conversely, managerial efficiency hurts financial performance. Moreover, capital, managerial efficiency, and financial performance positively affect firm value, while asset quality hurts firm value. Meanwhile, financial performance is not an intervening variable in the relationship between financial strength and firm value. Practical implications—This research indicates that management should prioritize enhancing the firm’s capital and asset quality, as these factors significantly influence firm value. By increasing capital accessibility and engaging in selective lending processes, management can boost firm value. Investors may wish to closely monitor banking financial ratios, particularly those related to capital availability, credit provision efforts, and banking efficiency, to make informed investment decisions. Originality/value — This research started from the observation that many existing studies show inconsistent results and diversity in indicators. Therefore, this study combines indicators used to measure financial strength variables: capital, asset quality, and managerial efficiency. The indicator used for the firm value variable is Price to Book Value (PBV), while the financial performance variable is measured using Return on Assets (ROA). The difference between this study and previous research lies in its use of financial performance as an intervening variable, its concentration on the banking sector in Indonesia, and the research period of 2018-2023. Paper type — Quantitative
ANALYSIS OF FINANCIAL STATEMENTS BASED ON PSAK 201 AT PT MUSTIKA RATU Tbk 2018-2022 Putri, Laura Cahya; Finca, Sabrina Gesila; Uzliawati, Lia
Journal of Management Small and Medium Enterprises (SMEs) Vol 18 No 2 (2025): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v18i2.16539

Abstract

This study aims to analyze the financial statements of PT Mustika Ratu Tbk based on PSAK 201 during the period 2018-2022. The main issues focused on are the financial health of the company through four main aspects: liquidity, solvency, activity, and profitability. The analysis method used is financial ratios, including liquidity, solvency, activity, and profitability ratios. The purpose of this research is to provide a deeper understanding of the company's financial performance during the specified period. The results of the analysis indicate that PT Mustika Ratu Tbk has good liquidity ratios, indicating the company's ability to meet short-term obligations. Additionally, the company's solvency is also considered good, indicating a healthy level of dependence on loans. However, the activity analysis shows less favorable performance in resource utilization and asset management. Nevertheless, the company's profitability is rated as fairly good, indicating its ability to generate profits from its operations. These findings can provide valuable insights for management, investors, and other stakeholders in making better decisions regarding PT Mustika Ratu Tbk. Keywords: PSAK 201; Liquidity Ratio; Solvency Ratio; Activity Ratio; Profitability Ratio
THE MEDIATING ROLE OF FINANCIAL ATTITUDE IN LINKING FINANCIAL CAPABILITY AND DEBT DECISION AMONG INFORMAL WOMEN ENTREPRENEURS Andini Ekasari; Meutia; Lia Uzliawati; Windu Mulyasari
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i5.610

Abstract

This study aims to analyse the influence of financial knowledge, financial attitudes, and financial behaviour on the debt decision of informal women entrepreneurs in Indonesia. By delivering questionnaires and quantitative methodology. 279 respondents were collected, and the results could be processed with SmartPLS Structural Equation Modelling (SEM). This paper explores the relationship between financial inclusion, financial literacy, and the important role of financial attitudes in improving decision-making skills related to debt management. At the same time, financial inclusion and financial literacy are essential, but not enough to encourage healthy debt practices. A constructive financial attitude emerges as an important determinant, contributing to understanding and implementing prudent debt decisions women in the informal sector. This research provides practical contributions for governments, financial institutions, and cooperatives in designing gender-responsive financial literacy programs. The findings advance the Theory of Planned Behavior in financial decision-making and provide actionable guidance for designing gender-responsive financial capability programs.
Analysis of Financial Reporting Practices of Pundi Amal Peduli Kasih Foundation Based on ISAK 35 Syafitri, Nadya; Alfajri, Nopal; Uzliawati, Lia
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

Abstract

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 Andika, M. Sendi Feby; Putri, Novita Nurmala; Uzliawati, Lia
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

Abstract

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.
Dinamika Perkembangan Prinsip Akuntansi Syariah : Teori Akuntansi Sebagai Pilar Transformasi Husodo, Dea Larasati; Afifah, Ghina Najla; Uzliawati, Lia
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 7 No 2 (2024): Agustus
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v7i2.5910

Abstract

Penelitian ini bertujuan untuk menginvestigasi dinamika pengembangan prinsip akuntansi syariah di Indonesia melalui metode penelitian kualitatif deskriptif dengan teknik pengumpulan data triangulasi. Prinsip akuntansi syariah dan teori akuntansi syariah berperan penting dalam membentuk dasar dan panduan praktik akuntansi syariah yang sesuai dengan tuntutan agama. Hasil penelitian menunjukkan perkembangan pesat praktik akuntansi syariah seiring pertumbuhan lembaga keuangan Islam dan kesadaran akan pentingnya praktik sesuai prinsip-prinsip Islam. Teori akuntansi syariah berperan besar dalam mengarahkan perkembangan ini, menciptakan transparansi, dan mendorong praktik bisnis yang etis. Meskipun demikian, transformasi akuntansi syariah dihadapkan pada tantangan seperti pemahaman yang kurang, ketidak konsistenan dalam standar akuntansi Islam global, namun dampak positifnya terlihat dalam meningkatnya kepercayaan dalam sistem keuangan Islam dan pertumbuhan pasar keuangan syariah. Pada akhirnya, transformasi akuntansi syariah bukan hanya mengubah sistem akuntansi, tetapi juga mencerminkan pandangan dunia Islam yang holistik dan berlandaskan pada prinsip-prinsip agama dalam semua aspek kehidupan, termasuk ekonomi dan keuangan.
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