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All Journal Jurnal Ilmiah Akuntansi dan Bisnis JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Akuntansi Profesi The International Journal of Accounting and Business Society Jurnal Ilmiah Akuntansi dan Bisnis Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Environmental, Sustainability, and Social Science
Dharmawan, Nyoman Ari Surya
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Keuangan Perusahaan LQ45 (Studi Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2017-2021) Komang Nayantara Arya Dinatha; Darmawan , Nyoman Ari Surya
Jurnal Akuntansi Profesi Vol. 14 No. 03 (2023): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v14i03.61486

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan sustainability report kinerja ekonomi, kinerja lingkungan, dan kinerja sosial terhadap kinerja keuangan. Penelitian ini menggunakan bentuk pendekatan kuantitatif. Penelitian ini dilakukan di Bursa Efek Indonesia. Populasi pada penelitian ini adalah seluruh perusahaan yang pernah termasuk dalam indeks LQ45 di BEI pada periode 2017-2021 yakni sebanyak 67 perusahaan. Penentuan sampel pada penelitian ini menggunakan metode purposive sampling, sampel diperoleh sebanyak 16 perusahaaan dalam 5 tahun penelitian sehingga jumlah sampel penelitian ini yaitu sebanyak 80 sampel. Data penelitian ini merupakan data sekunder yang diperoleh menggunakan metode dokumentasi. Data tersebut kemudian diolah dengan analisis regresi linear berganda menggunakan aplikasi SPSS versi 22. Hasil penelitian menyatakan bahwa pengungkapan sustainability report; kinerja ekonomi memiliki pengaruh positif dan tidak signifikan terhadap kinerja keuangan perusahaan, kinerja lingkungan memiliki pengaruh negatif signifikan terhadap kinerja keuangan perusahaan, kinerja sosial memiliki pengaruh negatif dan tidak signifikan terhadap kinerja keuangan perusahaan.
The Moderating Role of Corporate Governance in the Relationship Between Transfer Pricing and Tax Avoidance Nyoman Ari Surya Dharmawan; Komang Adi Kurniawan Saputra; I Gede Arya Wigarba
Jurnal Ilmiah Akuntansi dan Bisnis Vol 19 No 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2024.v19.i02.p07

Abstract

This study investigates the relationship between transfer pricing (TP) and tax avoidance (TA), with corporate governance (CG) serving as a moderating variable. The research focuses on manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. The sample comprises 180 observations derived from 30 multinational manufacturing companies, selected through a purposive sampling technique based on specific criteria. Panel data regression analysis was employed, utilizing models both with and without the moderating variable. The findings indicate that TP positively influences TA, suggesting that transfer pricing practices are associated with higher levels of tax avoidance. However, the study also reveals that strong CG can mitigate the positive impact of TP on TA, thereby underscoring the moderating role of effective governance mechanisms. These results highlight the importance of robust CG in reducing tax avoidance practices facilitated through transfer pricing. This study offers practical recommendations for strengthening corporate governance and implementing stricter regulatory oversight of transfer pricing activities. By enhancing governance frameworks, policymakers and companies can better address the ethical and financial implications of tax avoidance in multinational enterprises. Keywords: transfer pricing, tax avoidance, corporate governance, multinational manufacturing compani
Pengaruh Profitabilitas Dan Pertumbuhan Penjualan Terhadap Tax Avoidance Ernawati, Lani; Dharmawan, Nyoman Ari Surya
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 16 No. 01 (2025): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v16i01.92551

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari variabel profitabilitas, dan pertumbuhan penjualan terhadap tax avoidance. Penelitian ini merupakan penelitian kuantitatif yang dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2023. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling. Terdapat 52 perusahaan yang dijadikan sebagai sampel, sehingga jumlah sampel dalam penelitian ini sebanyak 260 data perusahaan. Namun terdapat 44 data yang bersifat outlier sehingga jumlah sampel akhir dalam penelitian ini sebanyak 216 sampel. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh melalui laporan keuangan tahunan dan laporan tahunan perusahaan terkait. Teknik analisis data menggunakan SPSS versi 27 untuk analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif terhadap tax avoidance, sedangkan pertumbuhan penjualan tidak berpengaruh terhadap tax avoidance.
Pengaruh Profitabilitas Dan Kualitas Audit Terhadap Agresivitas Pajak Suastini, Komang Dian; Dharmawan, Nyoman Ari Surya
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 16 No. 01 (2025): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v16i01.92866

Abstract

The purpose of this study is to determine the influence of profitability variables and audit quality on tax aggressiveness both partially and simultaneously. This research is a quantitative research conducted on food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The sample of this study was selected using purposive sampling with several criteria. There are 23 companies that are used as a sample, so the number of research samples is 115 companies. However, there are 15 data that are outlier so that the final sample in this study is 100 samples. The data used in this study is secondary data obtained through the company's financial statements. The data analysis techniques used consisted of descriptive statistical tests, classical assumption tests, and hypothesis tests. The results of the study show that profitability have no effect on tax aggressiveness, while audit quality has a negative effect on tax aggressiveness. Simultaneously, profitability and audit quality have a significant effect on tax aggressiveness with an influence rate of 9.1%.
The Role of Environmental Accounting in Preserving Cultural Heritage: A Case Study in Tenganan Pegringsingan Village, Bali, Indonesia SAPUTRA, Komang Adi Kurniawan; DHARMAWAN, Nyoman Ari Surya
International Journal of Environmental, Sustainability, and Social Science Vol. 6 No. 1 (2025): International Journal of Environmental, Sustainability, and Social Science (Jan
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v6i1.1310

Abstract

This study explores the role of environmental accounting in preserving cultural heritage, focusing on Tenganan Pegringsingan Village, Bali, Indonesia. This village is known for its unique traditions and culture, which are threatened by modernization and the exploitation of natural resources. Environmental accounting, which integrates economic, social, and environmental aspects, is expected to make a significant contribution to resource management and local cultural preservation. The research method used is a qualitative approach with data collection through in-depth interviews, participant observation, and document analysis. The results of the study indicate that the application of environmental accounting not only increases public awareness of the importance of cultural preservation but also encourages active participation in sustainable natural resource management. In addition, environmental accounting plays a role in creating transparency and accountability in resource use, which in turn strengthens the cultural identity of the community. This study contributes to the understanding of how environmental accounting can be a strategic tool in efforts to preserve cultural heritage, as well as providing recommendations for policymakers to integrate environmental accounting practices in cultural and environmental management in tourist areas.
Kontribusi Komponen Pendapatan Asli Daerah (PAD) Terhadap Realisasi PAD Khoryani, Putu; Dharmawan, Nyoman Ari Surya; Atmaja , I Made Dwita
Jurnal Akuntansi Profesi Vol. 16 No. 01 (2025): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v16i01.93203

Abstract

Kabupaten Buleleng menghadapi defisit anggaran yang berulang serta efektivitas penerimaan PAD yang menurun, sehingga berdampak pada kontribusi PAD terhadap total pendapatan daerah. Penelitian ini bertujuan untuk menganalisis kontribusi dan efektivitas masing-masing komponen PAD serta mengukur tingkat kemandirian keuangan Kabupaten Buleleng. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan metode analisis rasio efektivitas, kontribusi, dan kemandirian keuangan daerah. Data yang digunakan merupakan data sekunder. Hasil penelitian menunjukkan bahwa komponen lain-lain PAD yang sah memberikan kontribusi terbesar terhadap PAD. Sedangkan pajak daerah menjadi penyumbang terbesar kedua. Sementara itu, kontribusi retribusi daerah dan hasil pengelolaan kekayaan daerah yang dipisahkan masih relatif kecil dan stabil. Dari sisi efektivitas, PAD Kabupaten Buleleng belum mencapai target optimal dengan rata-rata efektivitas sebesar 92,31%. Selain itu, rasio kemandirian keuangan Kabupaten Buleleng mengalami peningkatan dari 19,83% pada tahun 2019 menjadi 25,32% pada tahun 2023, namun masih tergolong rendah karena ketergantungan terhadap transfer dana dari pemerintah pusat.
Praktik Akuntansi dan Akuntabilitas yang Sederhana, namun Penuh Makna: Studi Fenomenologi pada Pengempon Pura Beji Sangsit Dharmawan, Nyoman Ari Surya; I Nyoman Putra Yasa; Wiguna, I Gd Nandra Hary
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 3 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i3.104011

Abstract

This research is motivated by the existence of religious organizations, namely pura (Hindu temples), which play a central role in the social order of Balinese society. The study aims to explore the meaning of accounting and accountability as practiced by the pengempon (temple caretakers) of Pura Beji in Sangsit Village. This study employs a qualitative approach with Husserl’s transcendental phenomenology as the analytical framework. Data were collected through three techniques: interviews, observations, and documentation. The data analysis process consisted of epoche, phenomenological reduction, imaginative variation, and the synthesis of meaning and essence. The findings reveal that accounting and accountability carried out by the pengempon are manifested in the form of financial records and memory. In this case, the caretakers prefer to rely on memory rather than written records. The meaning embedded in their accounting practices reflects a focus on fulfilling internal informational needs about activities and operations. This also suggests that accounting and accountability are practiced according to the needs and capabilities of the implementers.
Perilaku Meboya terhadap Kepatuhan Wajib Pajak di Kabupaten Buleleng Winda, Ni Luh; Yasa, I Nyoman Putra; Dharmawan, Nyoman Ari Surya
Jurnal Ilmiah Akuntansi & Bisnis Vol 10 No 1 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v10i1.6892

Abstract

Kepatuhan wajib pajak merupakan salah satu pilar utama dalam optimalisasi penerimaan negara. Namun, Indonesia masih menghadapi tantangan dalam meningkatkan rasio pajak nasional yang cenderung stagnan. Berbagai penelitian sebelumnya, termasuk yang mengacu pada Theory of Planned Behavior (TPB), menyoroti pengaruh faktor ekonomi dan psikologis terhadap kepatuhan pajak. Meskipun demikian, temuan yang beragam menunjukkan perlunya pendekatan yang mempertimbangkan konteks lokal. Salah satu faktor kontekstual yang relevan adalah Perilaku Meboya, sebuah budaya khas masyarakat Kabupaten Buleleng, Bali, yang mengedepankan nilai gotong royong, partisipasi kritis, dan tanggung jawab sosial kolektif. Penelitian ini menggunakan pendekatan kualitatif dengan metode literature review untuk menelaah peran Perilaku Meboya dalam membentuk perilaku kepatuhan pajak. Hasil kajian menunjukkan bahwa nilai-nilai dalam Perilaku Meboya mampu memperkuat sikap positif, norma subjektif, dan kontrol perilaku yang mendorong kepatuhan. Selain itu, budaya ini berfungsi sebagai modal sosial yang memperkuat rasa percaya kepada otoritas pajak. Temuan ini mengindikasikan bahwa integrasi nilai budaya lokal dalam strategi sosialisasi pajak berpotensi menjadi solusi strategis untuk meningkatkan kepatuhan pajak secara sukarela, berkelanjutan, dan berbasis kearifan lokal.
The value of the local wisdom of Karma phala in the practice of accountability of the traditional system of the village of Tenganan Pegurinsingan Dharmawan, Nyoman Ari Surya; Hariadi, Bambang; Adib, Noval
The International Journal of Accounting and Business Society Vol. 31 No. 2 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2023.31.2.696

Abstract

Objective – This study wants to uncover the value of local wisdom behind the accountability practices implemented by the Balinese Customary Institutions. Design-Method—This type of research is qualitative and uses an ethnomethodological approach. This approach is chosen to explore research problems by understanding the daily life of the subject being studied. Findings—This study found that accountability practices applied to Indigenous institutions are certainly based on phala karma. Karma phala is rooted in two words: karma, which means "deed" or "action," and phala, which means "fruit" or "result." Karma phala means "the fruit of deeds," both what has been done and what will be done. Originality—Praktik accountability and karma phala are two uncertain concepts that cannot be separated if they are connected with responsibility, deeds, and rewards.  Research Implications – This study found that honesty and fear of karma phala led members in Indigenous institutions to work honestly and transparently to create accountability that family because of the customary customs of the people who uphold the existing and applicable awig-awig
Potential Carbon Tax in Indonesia: A Literature Review SAPUTRA, Komang Adi Kurniawan; DHARMAWAN, Nyoman Ari Surya; KAWISANA, Putu Gede Wisnu Permana; LARASDIPUTRA, Gde Deny
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 6 (2023): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i6.891

Abstract

This study is study literature on policy tax carbon in Indonesia based on regulation legislation. The purpose of the study literature is to review a way more profound and structured policy tax carbon in Indonesia that is beneficial for realm academics and practitioners. Theoretical studies This is made based on a collection of statements, theoretical bases, and draft fundamentals about tax carbon in Indonesia. The writer converted and adapted several existing articles and readings by thinking about the author and the situation. The results of the study literature find that Indonesia's carbon exchange has launched the so-called IDXCarbon. However, implementation tax cannot yet be implemented. Carbon tax: No For search acceptance, but for an alternative for the business world To meet net zero emissions. Currently, carbon or carbon tax in Indonesia is Still termed levy carbon because carbon tax Has various shapes, taxation, and nontax. Imposition tax Carbon in Indonesia is regulated in Constitution Number 7 of 2021 Harmonization Regulation Taxation. The regulation became the first for the carbon tax in Indonesia.
Co-Authors Atmaja , I Made Dwita Bambang Hariadi Dharmayasa, I Putu Agus Ernawati, Lani Gde Deny Larasdiputra I Gd Nandra Hary Wiguna, I Gd Nandra Hary I Gede Arya Wigarba I Nyoman Putra Yasa I Putu Gede Diatmika Kawisana, Putu Gede Wisnu Permana Khoryani, Putu Komang Adi Kurniawan Saputra Komang Nayantara Arya Dinatha Noval Adib Suastini, Komang Dian Wati, Ni Kadek Mira Winda, Ni Luh