Article Per Year (5 Year)
p-Index From 2020 - 2025
1.116
P-Index
This Author published in this journals
All Journal International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Liza Widya Hasyim
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Energy Social Sciences Other

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
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
HALAL CERTIFICATION SOCIALIZATION AND UNDERSTANDING IN THE UTILIZATION OF THE FREE SIHALAL PROGRAM IN CHIPS MSMEs IN SOUTH SIBOLGA DISTRICT SIBOLGA CITY Dewi Sundari Tanjung; Suriana; Riny Viri Insy Sinaga; Rodi Syafrizal; Dini Vientiany; Liza Widya Hasyim
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 1 (2025): March-June 2025
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v5i1.3566

Abstract

One of Of the three main pillars (Tri Dharma) that must be implemented by lecturers in higher education, in addition to education and teaching as well as research and development, community service is an activity carried out by lecturers in collaboration with MSMEs in the Sibolaga district of Sibolga city. The free SI HALAL program from the Halal Product Guarantee Agency (BPJPH) is a great opportunity for Micro and Small Enterprises (MSMEs) to obtain halal certificates at no cost. However, the lack of information and understanding of this certification process is a major obstacle among MSMEs, especially chili chip MSMEs in the South Sibolga District of Sibolga City. This community service activity aims to socialize the importance of halal certification and provide technical understanding in utilizing the free SI HALAL program. The method used is a participatory approach through counseling, interactive discussions, and technical assistance. The results show an increase in understanding and motivation of MSMEs to register their products in the halal certification system. This activity is expected to be the beginning of increasing the competitiveness and business desires of local MSMEs based on halal principles.
DETECTING FINANCIAL REPORT FRAUD WITH PENTAGON FRAUD ANALYSIS Liza Widya Hasyim; Sujoko Waluyo
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 9 (2025): AUGUST
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i9.1017

Abstract

The Pentagon Fraud Theory identifies five elements that drive fraudulent behavior: pressure, opportunity, rationalization, competence, and arrogance, but their empirical relevance may vary across industries. This study aims to examine the influence of these five elements, proxied by Return on Assets, Total Receivables Ratio, Total Accrual Ratio, Director Change, and dualism of positions, on Financial Statement Fraud in banking sector companies on the Indonesia Stock Exchange. The research design used is a causal relationship study with a quantitative approach. The sample in this study was 56 trading sector companies listed on the IDX from 2021 to 2023. The type of data used in this study is secondary data. And the data analysis technique uses multiple linear regression analysis conducted with the help of Eviews software. The results in this study indicate that not all Pentagon Fraud elements are relevant in detecting financial statement fraud, highlighting the importance of a contextual and industry-specific approach in refining fraud risk assessment and contributing to the development of a more nuanced application of the Pentagon Fraud Theory in empirical research.
PROMOTIONAL STRATEGY TRAINING IN RESULTS MARKETING PRODUCTION AT MITRA MAJU FURNITURE TRADING BUSINESS IN BANDAR LABUHAN DISTRICT. TANJUNG MORAWA, DELI SERDANG REGENCY Dewi Sundari; Rangga Salam; Ilfi Rahmi Putri; Liza Widya Hasyim; Anggi Pratiwi Sitoirus; Rodi Syafrizal
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 4 No. 2 (2024): July-October 2024
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v4i2.1868

Abstract

The purpose of this service is to get an overview of the purpose of the Aek Parombunan community's participation as workers processing anchovies and cassava into chili chips in the Sambal Chips business Jl. Sisingamanangaraja in Aek Prombunan Village, Sibolga City is to help increase the income of the people of Aek Parambunan Sibolga Village. The method of implementing this community service is carried out regularly and is divided into several activities starting from the survey stage in the form of socialization which is carried out by compiling programs that will be delivered when community service activities take place, including preparing materials and schedules and dividing the tasks of the community service team. The initial stage is in the form of friendly relations with business owners and their employees, namely the Aek Parombunan community consisting of high school graduates and also those who are still in school who live in the Aek Parombuna sub-district. The results of the community service activities were obtained in the form of in-depth study of several industrial centers in the Aek Parombunan Village, Sibolga City, by processing anchovies and cassava into chili chips, which are typical souvenirs from the city of Sibolga. Empowerment of the Aek Prombunan sub-district community includes social, educational and economic dimensions, community empowerment strategies should consider characteristics such as age, skill, gender and ability to work in centers that are in this trading business location, and to realize Aek Parombunan sub -district community empowerment integration support from both local agencies and civil society, private and educational institutions is needed.
DIGITALIZATION TRAINING AND GUIDANCE OF HALAL PRODUCT CERTIFICATION BASED ON LOCAL WISDOM AS AN EFFORT IMPROVING THE COMPETITIVENESS OF UMKM ANCHOR CHIPS IN DISTRICT SOUTH SIBOLGA Dewi Sundari; Rodi Syafrizal; Liza Widya Hasyim; Bestari Endayana; Muallif Masyhuri; Irwansyah Putra; Rangga Salam
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 4 No. 3 (2024): November 2024 - February 2025
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v4i3.2446

Abstract

implementation of this PKM is designed with offline meetings and direct field visits in order to reach a wider audience. Moreover, the theme raised is related to Digital Halal Certification and Halal Labels for MSME products. The selection of the South Sibolga sub-district area, in addition to being based on an agreement to provide assistance with the Sibolga City Ministry of Religion, is also based on the still less than optimal registration of digital halal certification and halal labels on MSME products in order to increase competitiveness outside the region and abroad, especially still not being able to compete with other regional products. The Community Service Program in partnership with the Ministry of Manpower, Trade Office, South Sibolga Traffic, is held offline and directly in the field. More specifically to independent small and medium business actors under the guidance of the Ministry of Home Affairs and Academics to the Creative Digital Halal Certification Registration Training Based on Local Wisdom to Increase the Competitiveness of MSME Products, Ministry of Religion of Sibolga City and the Perdanaganan Service, Sibolga City in 2023-2024. The implementation is carried out by delivering materials, discussions, to simulations of registration of Digital Halal Certificates packaged from local Sibolga culture adjusted to the products of each MSME. In its implementation, we found it difficult to simulate directly and see MSME products as participants directly. The implementation that we made in the Community Service program for independent small and medium enterprises (MSMEs) was fairly successful because it received a huge response from the MSME community.
ANALYSIS OF INTERNAL CONTROL SYSTEM OF RECEIVABLES AT PT. PUTRADUTA BUANASENTOSA INDOARSIP MEDAN Liza Widya Hasyim; Khairah Fiddarain
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 3 (2025): FEBRUARY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i3.707

Abstract

The level of effectiveness of the accounting information system can be measured based on the level of ease of use of the information system and the accuracy of the information presented in the company environment. The aim of this research is to analyze the level of effectiveness of the accounting information system for controlling receivables using the method of measuring the level of effectiveness using the Dean J. Champion formula. The results of calculating the effectiveness of accounting information system indicators produce a value of 42%, accounting information system components 48%, and accounts receivable control 50%. This shows that the accounting information system at PT. Putraduta Buanasentosa Indoarsip Medan is less effective so there needs to be a better system update and evaluation of receivables control within the company.
Co-Authors Anggi Pratiwi Sitoirus Bestari Endayana Dewi Sundari Dewi Sundari Tanjung Dini Vientiany Ilfi Rahmi Putri Irwansyah Putra Khairah Fiddarain Muallif Masyhuri Rangga Salam Riny Viri Insy Sinaga Sujoko Waluyo Suriana Syafrizal, Rodi