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P. D'YAN YANIARTHA SUKARTHA
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INDONESIA
E-JURNAL AKUNTANSI
Published by Universitas Udayana
ISSN : -     EISSN : 23028556     DOI : https://doi.org/10.24843/EJA.2024.v35.i01
Core Subject : Economy,
Economics, Econometrics & Finance
E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial Accounting Public Sector Accounting Sharia Accounting Auditing Forensic Accounting Behavioral Accounting (Including Ethics and Professionalism) Accounting Education Taxation Capital Markets and Investments Accounting for Banking and Insurance Accounting for SMEs Accounting Information Systems Environmental Accounting Accounting for Rural Credit Institutions
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 30 Documents
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Search results for , issue "Vol 22 No 1 (2018)" : 30 Documents clear
PENERAPAN TAX REVIEW SEBAGAI DASAR EVALUASI ATAS PEMENUHAN KEWAJIBAN PERPAJAKAN PPH BADAN DAN PPN I Kadek Agus Setiawan; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 22 No 1 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i01.p10

Abstract

Taxes as a source of state revenues are used as a source of funds for governments for national development and measuring instruments to regulate government policies. Taxation or tax review is a measure of all company transactions to calculate the amount of tax payable and predict potential taxes that may arise under applicable tax laws and regulations. This research was conducted at PT. KBIC which is engaged in cargo of Tax Year 2015. The purpose of this study is to determine the effect of the implementation of tax review of corporate income tax and value added tax. The method used in this research is descriptive comparative. Comparing the results of tax reporting by the company with the calculation of Corporate Income Tax and Value Added Tax at PT. KBIC tax year 2015 from the researcher in accordance with the applicable tax provisions in Indonesia. Based on the results of the research, the tax review of the Corporate Income Tax has found differences in the fiscal reconciliation report on the Office of Travel and Phone Charge accounts. On the company's travel account, the company can not show the official report or notes in the assignment explaining the subject or purpose of the Overseas official's travel related to the company's principal activity that causes the difference of tax correction between the taxpayer and the researcher. Tax review conducted on Value Added Tax, the taxpayer has reported the fiscal reconciliation report correctly and there is no mistake. Keywords: Tax Review, Corporate Income Tax and Value Added Tax.
PENGARUH KEPEMILIKAN MANAJERIAL, KEBIJAKAN UTANG DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Putu Teddy Arthawan; Wayan Pradnyantha Wirasedana
E-Jurnal Akuntansi Vol 22 No 1 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i01.p01

Abstract

This study aims to investigate empirically evidence of the effect of managerial ownership, debt policy and firm size on earnings management. Managerial ownership, debt policy and firm size as independent variables tested in this study while earnings management as a dependent variable. The sample in this study are 15 non-financial services companies listed in Indonesia Stock Exchange 2012-2015. To measure earnings management by using discretionary accruals calculated from modified jones model, while managerial ownership is measured by the proportion of stock ownership, debt policy is measured by debt to equity ratio (DER) and firm size is measured by total assets. The results of this study indicate that managerial ownership, debt policy and firm size have a negative and significant impact on earnings management. Based on the results of determination coefficient test (R2), the effect of managerial ownership, debt policy, and firm size influence 30.6 percent and the rest of 69.4 percent influenced by other variables not included in the study. Keywords: Profit Management, Managerial Ownership, Debt Policy, Company Size
Pengaruh Intensif, Tingkat Pendidikan, Pelatihan Dan Pengalaman Kerja Pada Kinerja Individu Pengguna Sistem Informasi Akuntansi Putu Dhana Belawa; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 22 No 1 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i01.p25

Abstract

Denpasar Industry and Trade Office in supporting and carrying out its activities requires adequate individual performance related to the use of accounting information system. This study aimed to determine the effect of incentives, level of education, training and work experience on the performance of individual user of acccounting information system unit in industry and trade office Denpasar city. This study was conducted at Denpasar Industry and Trade Office in 2017 by making all employees of accounting information system users who work at Disperindag Denpasar City as many as 60 employees as a sample with census method. The data were collected by interviewing, distributing questionnaires, and analysis techniques using multiple linear regression. Based on the results of the analysis, it is known that intensive, level of educations, training and work experience positively affect the individual performance of accounting information system users in industry and trade ofice of Denpasar City. Keywords : icentives, level of educations, training, work experience, performance of individual user of accounting informations system
Effect of Profitability, Operating Leverage, Firm Size, and Growth Sales on Capital Structure Cokorda Istri Diah Yudiandari
E-Jurnal Akuntansi Vol 22 No 1 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i01.p16

Abstract

Struktur modal adalah keputusan keuangan yang berkaitan dengan komposisi utang perusahaan, saham preferen dan saham biasa yang digunakan perusahaan, manajer harus mampu menghimpun modal, baik yang bersumber dari dalam perusahaan maupun dari luar perusahaan secara efisien. Masalah struktur modal merupakan masalah penting bagi setiap perusahaan, karena baik buruknya struktur modal perusahaan akan mempunyai pengaruh langsung terhadap posisi keuangannya. Pentingnya penentuan struktur modal dikarenakan dapat menjadi pondasi yang kuat bagi perusahaan untuk menjalankan aktivitas produksinya, serta mampu mendapat keuntungan yang optimal bagi perusahaan. Tujuan penelitian untuk mendapatkan bukti empiris pengaruh profitabilitas, operating leverage, ukuran perusahaan dan pertumbuhan penjualan pada struktur modal perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2013-2015. Penentuan sampel menggunakan metode purposive sampling dimana penentuan sampel ditentukan menggunakan kriteria yaitu perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2013-2015 dan perusahaan perbankan yang mempublikasikan laporan keuangan secara berturut-turut selama periode 2013-2015, diperoleh 10 perusahaan yang memenuhi kriteria dalam 3 tahun pengamatan sehingga menghasilkan 30 sampel. Hipotesis diuji dengan menggunakan teknik analisis regresi linear berganda. Berdasarkan hasil analisis regresi linear berganda diketahui bahwa profitabilitas dan ukuran perusahaan tidak berpengaruh pada struktur modal. Akan tetapi operating leverage dan pertumbuhan penjualan memiliki pengaruh negatif dan signifikan pada struktur modal. Kata kunci: Profitabilitas, operating leverage, ukuran perusahaan, pertumbuhan penjualan, struktur modal
PENGARUH PELATIHAN, DUKUNGAN MANAJEMEN PUNCAK, KEJELASAN TUJUAN, KEMAMPUAN TEKNIK PERSONAL PADA PENGGUNAAN SISTEM INFORMASI AKUNTANSI I Gusti Ngurah Hendra Santa Darmika; I Gusti Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 22 No 1 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i01.p06

Abstract

The use of accounting information systems in current area agencies are increasingly being carried out in order to facilitate management of sources potential areas for regional development. a successful of system implementation not only determined at the sheer mastery of the oindividual skills, but the individual user behavior and factors of system largely determine successly of the system implementation. behavioral factors consist of training, top management suppor, and clarity of purpose. This research aims to test the influence of the training, top management support, clarity of purpose, and personal skills on the effectiveness use of accounting information system in the SKPD Office at Badung Regency.This research was conducted at the Office of the Inspectorate, the Regional Secretariat, the Secretariat of DPRD, BAPPEDA, Departement, Agency, Satuan Polisi Pamong Praja, and DPRD who are in SKPD Office at Badung Regency. This method using of data collection method survey with questionnaires, technique sampling in this study using random sampling techniques based on the considerations (purposive sampling). Analytical techniques used are multiple regression. This research results showed training, top of management support, clarity of accounting objectives, and the ability of influential positive personal technique on the effectiveness of use accounting information systems.To improve effectiveness of accounting information systems used, the top management should provide SKPD support materially or morally as well to intensive training for the ranks of staff so that they are motivated and increasingly adept at utilizing systems of accounting information. Keywords: Top of Management Support, Effectivity of Using AIS, Clarity of Purpose, Personal Technique.
Pendidikan dan Pelatihan Memoderasi Pengaruh Teknologi Informasi dan Kemampuan Pemakai Pada Kinerja Sistem Informasi Akuntansi Ni Made Sulastri Widiantari; Made Mertha
E-Jurnal Akuntansi Vol 22 No 1 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i01.p30

Abstract

Information systems have an important role in an organization or company because the information becomes a tool in determining decisions. Information obtained is expected to be accurate information, has the right value and relevant, and available on time, whenever necessary. Such information can be generated by computer-based information systems. Information is useful data that is processed in order to become a guide for making the right decisions. One of the tools of information presentation is accounting. Accounting information system is very useful to achieve efficiency and effectiveness in determining decisions The use of computer-based accounting information system is very important applied in the BPR to produce information in the form of relevant financial statements, accurate and timely. This study aims to prove empirically that education and training to moderate the influence of information technology and the ability of users on the performance of accounting information systems. The number of samples taken as many as 48 respondents who are employees who work using computerized SIA based on the technique of non-probability sampling, namely by saturated sampling method. Data analysis technique used is multiple linear regression test and interaction test of Moderated Regression Analysis (MRA). Based on the analysis result, information technology and user ability have positive and significant influence on SIA performance, education and training can moderate the influence of information technology on SIA performance, but education and training are not able to moderate the influence of user ability on SIA performance in BPR Klungkung District Keywords: Information technology, user capability, education and training, SIA performance
Pengaruh Independensi, Pengalaman Kerja, Tingkat Pendidikan dan Pelatihan Kerja Terhadap Efektivitas Struktur Pengendalian Intern LPD Luh Ratna Wulandari; Made Yenni Latrini
E-Jurnal Akuntansi Vol 22 No 1 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i01.p21

Abstract

Pembangunan nasional merupakan rangkaian dari pembangunan seluruh aspek yang saling berhubungan meliputi bermasyarakat, berbangsa, dan bernegara. Salah satu hal yang dapat menunjang pembangunan nasional adalah perekonomian yang sehat yang harus dimulai dari tingkatan paling dasar, yaitu tingkat desa.Salah satu wujud pembangunan di bidang ekonomi yang ada di desa adalah dengan mendirikan lembaga-lembaga keuangan desa yang bertujuan untuk mengatasi kendala pemodalan masyarakat desa. Penelitian ini bertujuan untuk mengetahui pengaruh independensi, pengalaman kerja, tingkat pendidikan dan pelatihan kerja pegawai terhadap efektivitas struktur pengendalian intern pemberian kredit pada Lembaga Perkreditan Desa. Metode penentuan sampel yang digunakan dalam penelitian ini adalah teknik purposive sampling dengan sampel sebanyak 92 orang. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa Independensi berpengaruh positif signifikan terhadap efektivitas struktur pengendalian intern pemberian kredit pada Lembaga Perkreditan Desa. Pengalaman kerja berpengaruh positif signifikan terhadap efektivitas struktur pengendalian intern pemberian kredit pada Lembaga Perkreditan Desa. Tingkat pendidikan dan pelatihan kerja berpengaruh positif signifikan terhadap efektivitas struktur pengendalian intern pemberian kredit pada Lembaga Perkreditan Desa. Sehubungan dengan hasil dan pembahasan dalam penelitian ini, maka diharapkan setiap LPD lebih memperhatikan pengalaman kerja, tingkat pendidikan dan pelatihan kerja ketika menerima seorang pegawai dan juga meningkatkan dan menjaga sikap independensi pegawai tersebut ketika melaksanakan tugas agar tercipta suatu pengendalian intern yang efektif. Kata kunci: independensi, pengalaman kerja, tingkat pendidikan dan pelatihan kerja, efektivitas struktur pengendalian intern, LPD.
PENGARUH PROFESIONALISME AUDITOR, KOMITMEN ORGANISASI DAN ETIKA PROFESI PADA KINERJA AUDITOR KANTOR AKUNTAN PUBLIK PROVINSI BALI Anak Agung Sayu Gita Wulandari; I Dewa Gede Dharma Suputra
E-Jurnal Akuntansi Vol 22 No 1 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i01.p11

Abstract

In the current era of globalization there are so many legal cases involving accounting manipulation. The auditor's profession has been a public spotlight in recent years. An auditor must have a high professionalism in carrying out his duties. Audit results from an auditor should be accountable to the parties concerned. The performance of the auditor is the result of the auditor's work in performing the assignment of examination of the financial statements of an entity with the aim of determining the reasonableness of the financial statements. The purpose of this study is to determine the influence of auditor professionalism, organizational commitment, and professional ethics on the performance of auditors public accounting firm in Bali Province. Sampling method used is purposive sampling method, while data collection method is done by using questioner. The population in this study are all auditors who work at Public Accounting Firm in Bali Province. Public Accounting Firm used is Public Accounting Firm which is registered in the Directory published by Indonesian Institute of Certified Public of 2017 which is located in Bali a number of 7 Public Accounting Firm. The total number of auditors from 7 offices is 65 auditors. The number of research samples used were 36 respondents. Data analysis technique used is multiple linear regression analysis technique. The results of this study indicate that auditor professionalism, organizational commitment, and professional ethics have a positive effect on auditor performance. Keywords: Auditor Professionalism, Organizational Commitment and Professional Ethics, Auditor Performance
BUDAYA ORGANISASI SEBAGAI PEMODERASI PENGARUH PARTISIPASI PENGANGGARAN PADA KINERJA ANGGARAN PEMERINTAH DAERAH KABUPATEN BADUNG A.A. Ayu Octa Triani; I Ketut Sujana
E-Jurnal Akuntansi Vol 22 No 1 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i01.p02

Abstract

This study aims to obtain empirical evidence of organizational culture as a moderator of the influence of budgetary participation on the performance of local government budget of Badung regency. The population used in this research is 15 departments in the Local Government Work Unit of Badung Regency. The sample in this research is determined by purposive sampling method. Data were collected using survey method. Data analysis technique used is Moderated Regression Analysis (MRA). The results showed that budgetary participation had an effect on the local government budget performance of Badung Regency. The results of moderation testing indicate that organizational culture is able to moderate the influence of budgetary participation on local government budget performance of Badung Regency, which means organizational culture strengthens the influence of budgetary participation in local government budget performance of Badung regency. Keywords: Budgetary Participation, Budget Performance, Organizational Culturesize, corporate social responsibility
Influence Quality of Information System, Quality of Information, And Perceived Usefulness On User Accounting Information System Satisfaction Ida Bagus Gede Mawang Mangun Buana; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 22 No 1 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i01.p26

Abstract

PDAM Tirta Mangutama is one of the regional companies that have integrated accounting information system in managing employees' performance in providing accurate accounting information. Large working area of course must be balanced with good performance. The purpose of this study is to determine the effect of quality information systems, information quality, and perceived usefulness on user satisfaction accounting information system. This research is causal explanatory relationship. The research was conducted at PDAM, located at Jalan Bedahulu No 3 Denpasar. The result of research is Quality accounting information system, information quality and perceived usefullness have positive and significant influence on user satisfaction of Accounting Information System. Coefficient of determination (R2) of 0.554 this means 55.4 percent of user satisfaction Accounting Information on PDAM Tirta Mangutama Badung regency influenced by variable of Quality Accounting Information System, Information Quality, and Perceived Usefulness, on the contrary 44,6 percent influenced by variables others not examined. Keywords: Quality of Information Systems, Quality of Information, Perceived Usefulness of User Accounting Information System Satisfaction.

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