Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Accounting Progress Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Liza Widya Hasyim
Universitas Haji Sumatera Utara
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analisis Peluang Dan Tantangan Koperasi Desa Merah Putih Dalam Pemberdayaan Ekonomi Desa Rodi Syafrizal; Cindi Aulia; Liza Widya Hasyim
Accounting Progress Vol. 4 No. 2 (2025): Accounting Progress Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v4i2.287

Abstract

Rural-urban inequality remains a structural problem in national economic development. This disparity is characterized by low rural income, limited infrastructure, and weak human resource capacity. The "Koperasi Desa Merah Putih" (Red and White Village Cooperative) is present as a potential solution to bridge this gap through local economic empowerment. This study aims to analyze the opportunities and challenges faced by the cooperative in empowering the village economy. This research employs a descriptive qualitative approach with literature study and phenomenological analysis methods. The results indicate that the cooperative has significant opportunities in managing local natural resources and utilizing village funds for productive businesses. However, major challenges include low managerial capacity, limited capital access, and strict market competition with established private sectors. The study concludes that revitalization of the cooperative through human resource training, digitalization, and strategic partnerships is essential to strengthen the rural economic structure.
THE INFLUENCE OF THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE ON COMPANY VALUE WITH PROFIT MANAGEMENT AS MODERATING VARIABLES Liza Widya Hasyim
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 2 (2023): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i2.117

Abstract

This research aims to determine the influence of good corporate governance (institutional ownership, managerial ownership, independent board of commissioners and audit committee) on company value in property & real estate sector companies on the Indonesia Stock Exchange. Apart from that, this research also aims to find out whether earnings management can be used as a moderating variable in the model. The research design carried out was causal relationship research with a quantitative approach. The sample in this research is 26 property & real estate companies listed on the IDX from 2016 to 2022. The type of data used in this research is secondary data. The sampling technique uses purposive sampling. And the data analysis technique uses multiple linear regression analysis and interaction testing (moderating) which is carried out with the help of Eviews 9 software. The results of this research show that partially institutional ownership, independent board of commissioners and audit committee have a positive and significant influence on company value. As well as other results which show that earnings management is not a moderating variable in the influence of institutional ownership, managerial ownership, independent board of commissioners and audit committee on company value in property & real estate sector companies listed on the Indonesia Stock Exchange
Co-Authors Cindi Aulia Syafrizal, Rodi