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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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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.
Tinjauan Kinerja Keuangan Pasca PSAK 72: Studi Komparatif 2 Perusahaan Properti di Indonesia Salsabila, Thalita; Amasita, Siti Mil; 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.v7i2.1624

Abstract

Penelitian ini bertujuan untuk mengevaluasi dampak penerapan PSAK 72 terhadap kinerja keuangan dua perusahaan properti terkemuka di Indonesia, yaitu PT Lippo Karawaci Tbk (LPKR) dan PT Bekasi Fajar Industrial Estate Tbk (BEST). Metode penelitian yang digunakan adalah metode gabungan dengan pendekatan eksplanatoris sekuensial. Data kinerja keuangan dianalisis menggunakan deskriptif kuantitatif dan uji perbedaan sebelum dan sesudah penerapan PSAK 72. Hasil menunjukkan perbedaan yang signifikan dalam kinerja keuangan antara kedua perusahaan, serta adanya reaksi yang berbeda terhadap penerapan PSAK 72. Meskipun beberapa rasio keuangan tidak mengalami perubahan signifikan, terdapat perubahan yang substansial dalam rasio solvabilitas, menyoroti pentingnya adaptasi terhadap perubahan standar akuntansi.
Analisis Penerapan Standar Akuntansi PSAK 4 dalam Pengungkapan Laporan Keuangan Konsolidasi Indarti, Wanti; Damayanti, Novia; Uzliawati, Lia
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 4 (2024): May 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i4.5116

Abstract

This research was conducted by the author with the aim of finding out several important aspects related to PT Perusahaan Kertas Tjiwi Kimia Tbk, especially matters that focus on share ownership analysis and disclosure of consolidated financial statements in accordance with the provisions of Statement of Financial Accounting Standards 4 (Revised 2009). The research method used in this research is a qualitative approach with the application of descriptive and comparative analysis techniques. Through this approach, an in-depth understanding is obtained regarding the level of compliance of PT Perusahaan Kertas Tjiwi Kimia Tbk with PSAK 4 in preparing consolidated financial statements, including disclosure of share ownership, net profit, interest expense, dividend distribution and the company's overall financial performance. . The analysis results obtained in this research show that the company has complied with the standards set out in PSAK 4. In this context, the consolidated financial statements presented by PT Perusahaan Kertas Tjiwi Kimia Tbk can be considered to meet the accounting requirements and standards applicable in Indonesia.
Analysis of Managerial Perception of Financial Statement Transparency: A Qualitative Study at Company XYZ Alfina Sulistiani; Mutiara Fadhlina; Lia Uzliawati
Green Economics: International Journal of Islamic and Economic Education Vol. 2 No. 1 (2025): Green Economics: International Journal of Islamic and Economic Education
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/greeneconomics.v2i1.59

Abstract

This study explores managerial perceptions of financial statement transparency at Company XYZ and identifies the challenges and benefits associated with its implementation. Transparency in financial reporting is critical for enhancing accountability and stakeholder trust. Using a qualitative approach, in-depth interviews were conducted with managers from various departments to understand their views on transparency. The findings reveal that while managers recognize the importance of transparency in fostering stakeholder confidence and reducing risks related to financial ambiguity, they face significant challenges such as limited resources, complex regulatory requirements, and communication barriers with external stakeholders. Despite these obstacles, managers acknowledge that transparency offers substantial benefits, including improved corporate reputation, increased investor trust, and enhanced operational efficiency. This study contributes to the literature by providing insights into the practical barriers and strategic advantages of transparency, offering recommendations for companies aiming to improve their financial reporting practices.
Analisis Faktor Agresivitas Pajak Sebelum dan Masa Pandemi Covid19 Santikah, Amanda; Nurul Azizah, Siti; Uzliawati, Lia
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1130

Abstract

Tax aggressiveness is an activity aimed at reducing taxable profits through tax planning, either using methods that are in accordance with regulations or not in accordance with tax regulations. This research was conducted to examine the effect of corporate social responsibility (CSR), leverage, profitability, company size on tax aggressiveness. The research population is mining companies listed on the Indonesia Stock Exchange, with samples taken of 43 financial statements of mining companies for 2016-2020. Data analysis used the regression analysis model using IBM SPSS 25 software. The results showed that profitability and firm size had a positive effect on tax aggressiveness.
Consistency of Post-Employment Remuneration Contract with Efficient Contract Haidar Faqih Fadhilah; Mona Selvia Sibuea; Lia Uzliawati
Global Management: International Journal of Management Science and Entrepreneurship Vol. 2 No. 1 (2025): International Journal of Management Science and Entrepreneurship
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/globalmanagement.v2i1.49

Abstract

This study examines the implementation of post-employment remuneration within corporations, focusing on compliance with PSAK 24 standards and its alignment with efficient contract theory. The research emphasizes the importance of financial reporting in ensuring transparent, accurate, and accountable management of employee compensation obligations. Using PT Tigaraksa Satria Tbk as a case study, the study evaluates the consistency of post-employment contracts and their impact on corporate financial stability. Key findings reveal that precise actuarial calculations and adherence to regulations are critical for maintaining a balance between organizational obligations and financial sustainability. The paper also highlights risks related to changes in actuarial assumptions and investment performance, offering strategic recommendations to optimize post-employment benefits management. This research provides valuable insights into improving corporate governance and fostering stakeholder confidence through robust financial accountability.
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.
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