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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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Pengaruh Profitabilitas dan Ukuran Perusahaan terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022 Annisaa Mahirah; Irwati; Uzliawati, Lia
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i4.1154

Abstract

This study aims to determine and analyze the effect of profitability and firm size on firm value. Firm value is a dependent variable that can be influenced by profitability and firm size. The sample selection method is purposive sampling. The type of data is quantitative and the secondary data source is taken from the company's financial statements and annual statistical reports. The data collection technique used is the documentation technique from the official IDX website. The findings of profitability have a significant positive effect on firm value in line with signal theory. Meanwhile, firm size has a significant negative effect on firm value, not in line with signal theory.
PENGARUH ENVIROMENTAL, SOCIAL DAN GOVERNANCE DISCLOSURE TERHADAP PROFITABILITAS PERUSAHAAN SEKTOR MAKANAN DAN MINUMAN DI INDONESIA Leony, Egasa; Rizkiyanti, Afni; Uzliawati, Lia
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3655

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengungkapan Environmental, Social, and Governance (ESG) dapat mempengaruhi profitabilitas perusahaan, terutama di perusahaan-perusahaan di sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI). Metode penelitian menggunakan analisis regresi linear berganda. Metode pemilihan sampel secara purposive digunakan untuk menguji data dari 28 perusahaan selama periode observasi dari tahun 2020 hingga 2022. Dimana pengungkapan ESG yang memiliki 3 aspek, yaitu lingkungan, sosial dan tata kelola perusahaan diproksikan oleh indikatro dari GRI. Sedangkan profitabilitas diproksikan oleh Return on Equity (ROE). Hasil penelitian menunjukkan bahwa pengungkapan ESG secara parsial, yaitu pada sektor sosial dapat mempengaruhi positif terhadap profitabilitas secara signifikan, sebaliknya, pengungkapan lingkungan dan tata kelola tidak dapat mempengaruhi profitabilitas. Namun, pengungkapan ESG secara simultan mampu berpengaruh positif terhadap tingkat profitabilitas secara signifikan. Maka dari itu, dengan adanya pengungkapan ESG diharapkan mampu memberikan informasi kepada publik tentang keberlangsungan bisnis.
Analisis Pengakuan Pendapatan dan Beban Menurut PSAK No. 28 Pada PT. Asuransi Bangun Askrida Tahun 2019-2021 Novalia, Salma; Syahrif, Rafi; Uzliawati, Lia
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i6.2277

Abstract

PT Asuransi Bangun Askrida (ASKRIDA) is a national private insurance company that provides protection against various risks and losses, especially for government buildings and other assets owned by the government. The purpose of this study is to obtain empirical data regarding the recognition of insurance loss expenses at PT Asuransi Bangun Askrida (ASKRIDA) and to evaluate whether the recognition and presentation of the company's expenses are in accordance with the provisions of PSAK No. 28. The research methodology uses descriptive qualitative where information is collected, assembled, interpreted, and evaluated to offer comprehensive insights to address the problem. Based on the research results, PT Asuransi Bangun Askrida (ASKRIDA) takes a different approach in terms of revenue and expense recognition based on PSAK No. 28. In claim expense recognition, PT Asuransi Bangun Askrida (ASKRIDA) recognizes claim expenses when incurred without regard to the status of the reported claim. This indicates the need for adjustments in revenue recognition practices to comply with applicable accounting standards.
Analisis Penerapan Akuntansi Persediaan Berdasarkan PSAK 14 Valdheerian Barnix, Mikael; Jannah, Roudhotul; Uzliawati, Lia
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i5.2374

Abstract

PT Powerblock Indonesia berlokasi di Jawilan, kabupaten Serang, Provinsi Banten, dan memproduksi Blok AAC (Autoclaved Aerated Concrete Block), Beton Ringan (Bata Ringan), Mortar Instan (Mortar Instan), Pelapis Anti Bocor (Pelapis Anti Bocor), dan Panel AAC. Tujuan penelitian ini yaitu untuk menganalisis penerapan akuntansi persediaan pada PT Powerblock Indonesia berdasarkan ketentuan dalam PSAK 14. Penelitian ini menggunakan uji deskriptif kualitatif, yang menganalisis masalah dengan mengaitkannya dengan data yang sudah ada, seperti catatan persediaan dan data penjualan. Sumber data penelitian ini adalah data primer yaitu, informasi yang diterima langsung dari perusahaan yang melakukan penelitian dalam hal ini dari PT. Power Block Indonesia. Metode yang dilakukan dengan cara mengumpulkan informasi, menyajikan data dan menganalisis data, membandingkan teori dengan data objektif yang ada. Hasil penelitian ini menunjukkan bahwa dalam mencatat persediaan PT Powerblock Indonesia menggunakan metode perpetual dan dalam menilai persediaan menggunakan metode FIFO (first in, first out) yang artinya barang pertama yang masuk ke gudang adalah barang pertama yang keluar dari gudang. Berdasarkan hasil penelitian dapat disimpulkan bahwa PT Powerblock Indonesia dalam melakukan pencatatan dan penilaian persediaan sudah sesuai dengan PSAK 14.
ANALISIS PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN NO. 7 TAHUN 2010 TERHADAP PENCATATAN ASET TETAP DI PEMERINTAH KOTA SERANG PROVINSI BANTEN Aditya, Deny; Khoirunnisa, Dini; Uzliawati, Lia
Jurnal Riset Akuntansi Politala Vol 7 No 1 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i1.320

Abstract

Fixed assets refer to tangible assets that provide benefits for more than twelve months or at least one fiscal year and are utilized in operational activities within an entity. The objective of this study is to examine the similarities in the recording fixed assets at the Regional Agency for Financial Management and Savings (BPKAD) of Serang City, Banten Province, in alignment with the established Government Accounting Standards. The research employs a qualitative method, specifically utilizing a comparative analysis approach. The comparison involves assessing data from the previous year's research objects and examining the application of accounting to fixed assets in BPKAD Serang City based on Government Accounting Standards No. 7 of 2010. The findings indicate that the accounting treatment for fixed assets aligns with Government Accounting Standards Regulation No. 7 of 2010. Recognition, calculation, settlement, elimination, and the reduction in economic value are consistent with the SAP Policy No. 7 of 2010.
The Effect of Sales Growth, Profitability, Leverage and Corporate Governance on Financial Distress Kholifah, Reza; Uzliawati, Lia; Lestari, Tri
AFEBI Accounting Review Vol. 8 No. 2 (2023): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of Sales Growth, Profitability, Leverage and Corporate Governance on Financial Distress. The research population includes service companies in the infrastructure, utilities and transportation sectors listed on the Indonesia Stock Exchange for the 2018-2021 period. The sample selection method used was purposive sampling and 20 companies were selected with a total sample of 80 research data. The analysis technique used is logistic regression using SPSS 26 software. The results of this study indicate that sales growth, profitability, leverage and corporate governance which are proxied by institutional ownership and managerial ownership have a simultaneous influence on financial distress. while partially, sales growth, leverage and corporate governance have no effect on financial distress, and profitability has a significant influence on financial distress. Keywords: Sales Growth, Profitability, Leverage, Corporate Governance, Financial Distress
The Effect of Corporate Governance Mechanisms on Financial Performance With Capital Structure as an Intervening Variable Ajijah, Ratna; Uzliawati, Lia; Lestari, Tri
AFEBI Accounting Review Vol. 9 No. 1 (2024): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the effect of corporate governance mechanisms proxied by (managerial ownership, institutional ownership and independent board of commissioners) on financial performance with capital structure as an intervening variable. Financial performance is measured using a profitability ratio, proxied by Return On Assets and capital structure proxied by the Debt to Equity ratio. The research population includes property and real estate companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The sample selection method used was purposive sampling and 32 co mpanies were selected with a total sample of 105 research data. The analysis technique used is multiple linear regression with SPSS version 26 software and path analysis with the help of an online sobel calculator. The results showed that managerial ownership, independent board of commissioners had no significant effect on financial performance, while institutional ownership had a positive effect on financial performance. Managerial ownership and independent board of commissioners have a significant positive effect on capital structure, while institutional ownership has no effect on capital structure. The capital structure does not act as a mediator between corporate governance mechanisms and financial performance
Pengaruh Narsisme Klien Dan Pola Pikir Auditor Terhadap Penilaian Risiko Kecurangan Prawina, Annisa Cikal; Uzliawati, Lia; Sabaruddinsah, Sabaruddinsah
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1700

Abstract

Financial statements are an important element in business because they reflect the state of a company. With the information in it, it can help internal and external parties consider long-term decisions. Therefore, reasonable financial reports are needed, namely based on Financial Accounting Standards and free from fraud so as not to trigger financial and non-financial losses. Fraud risk assessment is the basis for detecting fraud. With risk assessment, the auditor can determine the nature and level of audit procedures designed, and can be more sensitive to fraud signals from red flags that occur. This study aims to prove the relationship between client narcissism and auditor mindset towards fraud risk assessment based on attribution theory. In this study, auditors who work at the Jakarta Regional Public Accounting Firm with a minimum position as a junior auditor and at least one year of experience as an auditor are used as research samples. The number of samples used was 73 auditors. The data source of this research is primary data. The data collection technique with the method of distributing questionnaires with multiple linear regression analysis method. The results show that: client narcissism has no effect on the fraud risk assessment, and the auditor's mindset has a significant effect on the fraud risk assessment.
Pengaruh Islamic Values Dan Corporate governance Terhadap Corporate Governance Disclosure Pada Bank Syariah di Indonesia Hasanah, Koriatul; Uzliawati, Lia; Lestari, Tri
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1774

Abstract

This research aims to determine the effect of Islamic values and corporate governance on corporate governance disclosure. The independent variables in this research are Islamic values and corporate governance, which are proxied by corporate governance mechanisms, managerial ownership, and institutional ownership. The dependent variable in this research is corporate governance disclosure. This research's population consists of all Annual Reports of Islamic Commercial Banks that are registered with the Financial Services Authority (OJK). The sampling method used was purposive sampling, and 13 companies were selected from a total sample of 52 research data points. The analysis technique used is multiple linear regression with SPSS v25 software. The results of this research indicate that Islamic values have no effect on corporate governance disclosure, corporate governance proxied by corporate governance mechanisms has an effect on corporate governance disclosures, managerial ownership has no effect on corporate governance disclosures, and institutional ownership has no effect on corporate governance disclosures.
Mekanisme Corporate Governance, Profitabilitas Dan Nilai Perusahaan Dengan Pengungkapan Corporate Social Responsibility Sebagai Pemoderasi Mulyani, Dwi Septa; Uzliawati, Lia; Indriana, Ina
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1868

Abstract

This study aims to examine the effect of disclosure of Corporate Social Responsibility in moderating the relationship between corporate governance mechanisms and profitability with firm value in mining and energy companies. The corporate governance mechanism in this study is proxied by the board of commissioners and managerial ownership. The proxied of profitability on this study is Return On Equity. The research sample consists of 27 mining and energy companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Data analysis was performed using Moderated Regression Analysis (MRA). The results showed that the board of commissionersand profitability have a positive influence on firm value., but managerial ownership have a negative influence to firm value. However, the existence of CSR disclosure can weaken the relationship between independent commissioners, managerial ownership and profitability with firm value.
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