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All Journal Indonesian Journal of Accounting and Governance Jurnal Proaksi International Journal of Digital Entrepreneurship and Business (IDEB)
Liana Rahardja
Department Of Accounting, STIE Jakarta International College, Indonesia
Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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THE IMPLEMENTATION OF PSAK NO.65: A SURVEY TOWARDS FAMILY BUSINESS DOMINATION IN INDONESIA Eka Putri Pertiwi; Liana Rahardja
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 1, No 2 (2017): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v1i2.9

Abstract

This study examines the factor to assess control over an investee as the implementation of PSAK No. 65.  The research scope is level of share ownership as assessment of rights that give an investor power over an investee. Since most companies in Indonesia are family business, so the implementation of PSAK 65 is facing the challenge to be effective or not. The research sample used is 147 companies listed in IDX as of year 2015. We measure assessing control over an investee by the fulfillment of criterion whether shareholders either majority or minority have direct activities and controlled an investee as a board of management. The result shows tendency of bias in implementing PSAK 65 due to Indonesia’s business nature. It is found that 68% companies are heldby 11 closed related families. Still, the remaining 4 families are also “interrelated” that means far related families
PREDICTORS OF AUDIT QUALITY: AN EMPIRICAL MODEL William Rudy Soegiharto; Liana Rahardja; Kaswandi Zainal; Wenny Chandra Mandagie
International Journal of Digital Entrepreneurship and Business Vol 1 No 1 (2020): International Journal of Digital Entrepreneurship and Business (IDEB)
Publisher : STIE-JIC

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52238/ideb.v1i1.12

Abstract

This study aims to determine the relationship of auditor’s independency, work experience, professional competence and audit accountability on audit quality through a survey conducted in five branches of the Public Accountant Firm Doli, Bambang, Sulistiyanto, Dadang & Ali (CPA FIRM DBSDA), based in Bandung, Malang, Central Jakarta, West Jakarta and South Jakarta. The population is permanent employees who have worked for at least one year in five DBSDA CPA FIRM branches and have completed a Bachelor of Education. The research sample consisted of 38 employees who responded to the distributed questionnaire. The results showed that independence, work experience, professional competence and audit accountability have a positive influence on audit quality. Through the partial testing, we find that auditors’ independency, work experience, professional competency, and accountability have a positive effect on audit quality. The practical implications of the results of the study are: (1) audit work is to be carried out by experienced auditors who have adequate knowledge, (2) senior auditors need to supervise junior auditors in conducting audits and examine work performed by junior auditors, and (3) auditors need to maintain auditor independence to ensure that auditor independence is not influenced by the client.
The Cooperative Health Level Based on Ministerial Degree No. 6, Year 2016 Iif Masripatul Laela; Liana Rahardja
International Journal of Digital Entrepreneurship and Business Vol 2 No 2 (2021): International Journal of Digital Entrepreneurship and Business (IDEB)
Publisher : STIE-JIC

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52238/ideb.v2i2.42

Abstract

The purpose of this research is to assess the health level of Jasa Marga Bakti (JMB) Cooperative based on the Ministry of Small and Medium Enterprises Decree Number: 06/Per/Dep.6/IV/2016. This is qualitative research with data collected through library research, interviews, and documentation. The results show that the cooperative is “Quite Healthy” from 2015 to 2017 with a score of 66.00 in 2015, 67.00 in 2016 and 2017, but “Under Supervision” in 2018 and 2019 with a score of 65.25. Furthermore, components such as increased income to cover current liabilities, rise in own capital, and appropriate measurement of risk reserves need to be considered irrespective of whether the majority are good. This research indicates that the JMB cooperative acts as a loan intermediary for the members with the bank and earns profits from setting administrative costs. The results are expected to be helpful for the commander and members of the cooperative in improving the financial and overall performance of the cooperative.
Pengaruh Corporate Social Responsibility (CSR) terhadap Kinerja Keuangan pada Perusahaan Sektor Consumer Non-Cylicals dan Basic Material Desdi Romawati Aritonang; Liana Rahardja
International Journal of Digital Entrepreneurship and Business Vol 3 No 2 (2022): International Journal of Digital Entrepreneurship and Business (IDEB)
Publisher : STIE-JIC

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52238/ideb.v3i2.96

Abstract

This study aimed to examine the influence of corporate social responsibility (CSR) activity disclosure on the financial performance of Consumer Non-Cyclical and Basic Material sector companies registered in IDX from 2015-2019. Financial performance was measured using Return on Asset, Return on Equity, and Net Profit Margin, as well as sales growth, size, and leverage as control variables. The population comprised 123 companies of Consumer Non-Cyclical and Basic Materials. This study used the purposive sampling method appropriate to the predetermined criteria to select 39 companies within 5 years, resulting in 195 observations. The data obtained from the Indonesia Stock Exchange from 2015 to 2019 were analyzed using multiple linear regression with E-views 9. The results of the first regression partially showed that CSR disclosure positively and significantly influences Return on assets. The second regression partially indicated that CSR disclosure positively and significantly influences Return on Equity. Similarly, the third regression partially showed that CSR disclosure positively and significantly impacts Net Profit Margin. CSR disclosure, Sales Growth, Firm Size, and Leverage significantly affect Return on Asset, Return on Equity, and Net Profit Margin in Consumer Non-Cyclicals and Basic Material sector companies listed in IDX in 2015-2019.
Analisis Kedatangan Vaksin Sinovac Covid-19 terhadap Trading Volume Activity pada Indeks LQ-45. Maharani Amelia; Liana Rahardja
Jurnal Proaksi Vol. 10 No. 3 (2023): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i3.4528

Abstract

Pandemi COVID-19 ini telah membawa dampak negatif pada banyak sektor di Indonesia, termasuk pada pasar saham Indonesia. Penelitian ini bertujuan untuk menganalisis dampak kedatangan vaksin Sinovac yaitu pada tanggal 6 Desember 2020 terhadap Trading Volume Activity pada indeks LQ-45 di Bursa Efek Indonesia (BEI). Penelitian ini merupakan event study dengan sampel yaitu perusahaan dalam indeks LQ-45 pada masa pengamatan 21 Oktober 2020 hingga 22 Januari 2021. Penelitian ini menggunakan data sekunder yang diperoleh dari website resmi BEI yaitu www.idx.com dan Yahoo Finance. Pengamatan dilakukan dengan periode yang berbeda yaitu pada 3 hari, 5 hari, 7 hari, 10 hari, 15 hari, 20 hari, 25 hari, serta 30 hari sebelum dan sesudah tanggal kedatangan, dan pengujian hipotesis dilakukan dengan metode uji paired samples t-test dan Wilcoxon signed rank test. Hasil penelitian menunjukkan bahwa terdapat perbedaan pada daily average trading volume activity pada masa pengamatan 15 hari, 20 hari, 25 hari, dan 30 hari sebelum dan sesudah peristiwa, namun tidak terdapat perbedaan pada masa pengamatan 3 hari, 5 hari, 7 hari, dan 10 hari sebelum dan sesudah peristiwa.
Comparative Analysis of Financial Distress Models in Indonesian Multi-Industrial Manufacturing During COVID-19 Siska Fifi Andriani; Liana Rahardja; Adi Rizfal Efriadi; Ramitha Janira Cindi
International Journal of Digital Entrepreneurship and Business Vol 4 No 2 (2023): International Journal of Digital Entrepreneurship and Business (IDEB)
Publisher : STIE-JIC

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52238/ideb.v4i2.130

Abstract

Financial distress is a critical financial condition characterized by a company’s financial performance decline, resulting in reduced net income and challenges in meeting short- and long-term financial obligations. Left unaddressed, financial distress can ultimately lead to bankruptcy. Various predictive models, including the Altman Z-Score, Springate, Grover, Zmijweski, and Zavgren methods, are employed to forecast such distress. This study aims to assess the predictive accuracy of these models in analyzing financial distress and predicting bankruptcy across a diverse spectrum of manufacturing companies. Employing a quantitative and descriptive methodology, the research focuses on manufacturing firms listed on the IDX for 2016-2020, encompassing the impact of the COVID-19 pandemic. Data collection employs a purposive sampling method, with statistical analysis involving the computation of financial ratios from each bankruptcy prediction model. The study assesses the accuracy levels and error types of these models. Results indicate that Altman Z-Score, Springate, Grover, and Zmijweski demonstrated accuracy rates of 46.15%, 35.90%, 82.05%, and 69.23%, respectively. These models exhibit various error types and rates. In contrast, the Zavgren method displayed a remarkable accuracy rate of 100%, with no identified errors, establishing it as the most reliable predictor of bankruptcy, particularly within the Multi-Industrial Manufacturing Sector.
Co-Authors Adi Rizfal Efriadi Desdi Romawati Aritonang Eka Putri Pertiwi Iif Masripatul Laela Kaswandi Zainal Maharani Amelia Ramitha Janira Cindi Siska Fifi Andriani Wenny Candra Mandagie William Rudy Soegiharto