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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 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 Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) 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 Global Management: International Journal of Management Science and Entrepreneurship Jurnal Akuntansi Indonesian Journal of Taxation and Accounting Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
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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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

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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

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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.
Relevansi Nilai Informasi Akuntansi : Studi Kasus Pada Saham Indeks LQ45 tahun 2021-2022 di BEI Maulidayana, Rahmi; Nursaah, Aah; Uzliawati, Lia
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2146

Abstract

This research aims to examine the relevance of the value of accounting information including the relevance of earnings (EPS), the relevance of book value (BVEPS), the relevance of Return on Equity (ROE), and the relevance of the profit ratio from operational activities (NPM) simultaneously and partially using the stock price index model. LQ45 2021-2022 on the Indonesian Stock Exchange. The relevance of the value of this accounting information will later influence investors' decisions in choosing and investing their funds, especially in LQ45 shares. Sample selection used a purposive sampling technique which resulted in 82 samples. The test uses a multiple linear regression model with IBM SPSS Statistics 26 and the test results show that partially/individually, EPS and BVEPS accounting information has value relevance because it has a significant and positive effect on stock prices, but ROE and NPM information does not have value relevance because it does not have a significant effect. to share prices. Simultaneously / together, EPS, BVEPS, ROE and NPM information has an influence of 87.9% on share prices. Meanwhile, 12.1% were influenced by variables outside this research. BVEPS information has the most dominant influence on share prices in companies listed in the 2021-2022 LQ45 index on the Indonesian Stock Exchange.
Analisis Pendekatan Kegunaan Keputusan Untuk Laporan Keuangan Pada Perusahaan (Literature Review) Muhammaddin, Novandra; Suseno, Bayu; Uzliawati, Lia
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 1 (2024): Article Research Volume 7 Number 1, January 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i1.1475

Abstract

This paper explores the financial reporting practices within a corporation. The management is capable of overseeing each business development by engaging in the preparation of records, bookkeeping, and reports detailing all ongoing business activities. In correlation with this, there exists an appropriate tool for assessing and monitoring a company's financial performance within a specific timeframe – namely, financial reports utilizing a decision-use approach. To gain a swift comprehension of this concept, it is imperative to delve into other economic and financial theories. As an accountant, it is essential to comprehend how to enhance the usefulness of financial statements and gain insight into the meaning of "usefulness." Additionally, a comprehensive elucidation of the information is required. The theories of decision-making and investment contribute to a better understanding of the principles behind financial reporting information.
Dampak Penerimaan PBB-P2 Buku I, II Dan III Sebelum Dan Sesudah Program Moling Supriatna, Nana; Supriyanto, Eko; Uzliawati, Lia
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 1 (2024): Article Research Volume 7 Number 1, January 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i1.1478

Abstract

Pemerintah Kabupaten Serang dalam Pelaksanakan Pemungutan Pajak atas tanah dan bangunan di wilayah pedesaan dan perkotaan (PBB P2), menerbitkan Surat Pemberitahuan Pajak Terutang (SPPT) dan membagi menjadi 5 golongan SPPT sebagai berikut : (Buku I : Rp. 0 s/d Rp. 100.000,-, Buku II : > Rp. 100.000,- s/d Rp. 500.000,-, Buku III : > Rp. 500.000,- s/d Rp. 2.000.000,-, Buku IV: > Rp.2.000.000,- s/d Rp. 5.000.000,- dan Buku V : > Rp. 5.000.000,-). Tujuan penelitian adalah untuk menganalisis ketaatan wajib pajak khususnya PBB P2 buku I, II, III sebelum dan sesudah program moling serta menganalisis perkembangan/progress pendapatan (PBB P2 buku I,II,III) sebelum dan sesudah program moling. Metode penelitian menggunakan deskriptif kualitatif, dengan mengamati objek penelitian yang bertujuan dapat Menguraikan objek penelitian sejalan dengan data fakta yang tersedia. Jenis pengambilan data dalam penelitian ini bersumber dari informasi utama (primer) dan informasi pendukung (sekunder). Temuan dari penelitian ini menunjukkan bahwa Rekapitulasi pendapatan (PBB-P2 Buku I, II, III) tahun berjalan serta piutang PBB-P2, dari tahun 2017 sampai tahun 2021 Mengalami pertumbuhan atau kenaikan. kecuali tahun 2020, disebabkan karena dampak pandemi Covid-19 mempengaruhi kondisi ekonomi masyarakat. Kesimpulan hasil penelitian menunjukan bahwa kegiatan moling yang dilaksanakan oleh (BAPENDA) Kabupaten Serang berdampak secara positif terhadap penerimaan/pendapatan dari Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Buku I, II, dan III.
Analisis Dampak Penerapan PSAK 73 terhadap Profitabilitas, Struktur Modal, dan Tingkat Tangibilitas Perusahaan Sektor Transportasi dan Logistik Pamungkas, Muhammad Arya; Alfiansah, Riko; Nahdawi, Mikdad; Uzliawati, Lia
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 2 (2024): Artikel Periode Research Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i2.1621

Abstract

Penelitian ini bertujuan untuk menganalisis dampak penerapan PSAK 73 terhadap profitabilitas, struktur modal, dan tangibilitas perusahaan terbuka di sektor transportasi dan logistik. Penelitian ini menggunakan metode studi kasus terhadap 23 perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia pada tahun 2019 hingga 2020. Data yang digunakan adalah data sekunder berupa laporan keuangan dan laporan tahunan perusahaan. Pendekatan hipotesis menggunakan analisis kuantitatif dengan Wilcoxon Rank Sum Test untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa: (H1) terjadi penurunan profitabilitas perusahaan yang signifikan setelah penerapan PSAK 73; (H2) tidak ada peningkatan proporsi liabilitas dibandingkan dengan ekuitas dalam struktur permodalan perusahaan setelah penerapan PSAK 73; dan (H3) tidak terjadi penurunan tingkat tangibility perusahaan yang signifikan pasca penerapan PSAK 73. Sehingga, dapat diambil kesimpulan bahwa penerapan PSAK 73 berdampak signifikan terhadap profitablitas, namun tidak berdampak signifikan terhadap strktur modal dan tingkat tangibilitas perusahaan Penelitian ini memberikan kontribusi teoritis dan praktis bagi akademisi, praktisi, regulator, dan pengguna informasi laporan keuangan terkait akuntansi sewa berdasarkan PSAK 73 dan dampaknya terhadap laporan keuangan perusahaan.
Co-Authors A.A. Ketut Agung Cahyawan W Adi Gilar Nugraha Adila Pranoto Putri Aditya Sri Wahyuni Aditya, Deny Afifah, Ghina Najla Agus Sholikhan Yulianto Agus Sholikhan Yulianto Ajijah, Ratna Alfajri, Nopal Alfiansah, Riko Amasita, Siti Mil Amiruddin Amiruddin Amrullah, Rahadian Andika, M. Sendi Feby Andini Ekasari Anggi Haerani Anis Setiawati Annisaa Mahirah Aqila Daffa Hakimah Aris Supriadi Atika Aulia Aulia Nurizki Ayesha Alika Putri Badriah, Sopi Bahri Lifaldi 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 Elvin Bastian Enok Nurhayati Enok Nurhayati Erlangga Saputra Ewing Yuvisa Ibrani Fadila Ratna Amalia Febriyani, Nurindah Finca, Sabrina Gesila Firhan, Muhammad Fitri Diani Fitriyah Nurhidayah Fitriyah Nurhidayah fuadi, Fuadi 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, 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 Nadya Syafitri Nahdawi, Mikdad Nana Nofianti, Nana Nana Supriatna Nazwa Tiara Aisya Ninda Utami Nisrina Aulia Pradipta Nopal Alfajri Novalia, Salma Novia Damayanti Novia Damayanti Novita Nurmala Putri Noviyani, Lisma Nurhasanah Nurhasanah Nurhayati Soleha 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 Rudi Zulfikar 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