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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 20 Documents
 1   2 
Search results for , issue "Vol 30 No 5 (2020)" : 20 Documents clear
Dampak Good Government Governance terhadap Kinerja Value For Money Method pada Satuan Kerja -Perangkat Daerah Bambang Jatmiko; Eliza Damayanti
E-Jurnal Akuntansi Vol 30 No 5 (2020)
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.2020.v30.i05.p04

Abstract

This study aims to test dan empirically prove the impact of Good Government Governance which consists of Transparency, Accountability, dan Legal Rules on the Performance of Value for Money on Regional Work Units (SKPD) in Kebumen Regency. The research method in this study uses a purposive sampling technique that is the technique of determining the sample with certain considerations. The population in this study is the Secretary, Head of Subdivision, Head of Division, dan Head of Section at SKPD Kebumen Regency. In this study a sample of 91 respondents. The analytical tool used in this study is multiple linear regression using SPSS version 15 for Windows. The test results show that partially transparency dan legal rules have a significant positive effect on economics, efficiency, dan effectiveness, while accountability does not have a significant effect on economics, efficiency, dan effectiveness. Keywords: Good Government Governance; Value for Money.
Analisis Potensi Pajak Restoran dan Kontribusinya pada Pendapatan Asli Daerah Kabupaten Badung Desak Made Wulandewi; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 30 No 5 (2020)
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.2020.v30.i05.p08

Abstract

The purpose of this study is to determine the potential and contribution of restaurant tax in Kuta district as a source of PAD in Badung Regency. This research was conducted in 73 restaurants, 11 restaurants and 4 bars in Kuta District with the method of determining the probability sampling method, namely simple random sampling. Data collection is done by non-participant observation and questionnaires. The analysis technique used is quantitative descriptive. Based on the results of the study, it is known that the potential for restaurant tax in Kuta District is in a very stable (optimistic) condition of 77,787,570,060 rupiahs. In a stable (moderate) economic condition the target was set at 29,429,630,673 rupiahs and in an economic condition that was less stable (pessimistic) at 25,929,190,020 rupiahs. The contribution of restaurant taxes in Kuta district from the number of samples that researchers used in this study amounted to 0.55 percent of the revenue of Badung Regency PAD. Keywords: Potential; Contribution; Local Original Revenue.
Stres Kerja, Insentif, Kepuasan Pengguna Bepengaruh terhadap Kinerja Sistem Informasi Akuntansi Destha Della Pragaswari; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 30 No 5 (2020)
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.2020.v30.i05.p13

Abstract

The accounting information system can enable the duplication of tasks experienced by employees to cause work stress, incentives that are not in accordance with the workload and the user's dissatisfaction with the information system used. Purpose of study are to determine the effect of work stress, incentives, user satisfaction on the performance of accounting information systems. The sample is the employee who uses the accounting information system in Bapenda Denpasar. purposive sampling is used with 60 respondents and analyzed by multiple linear regression. This study found, work stress variables can reduce the performance of accounting information systems, incentives and user satisfaction can improve the performance of accounting information systems. 58.2% variation in accounting information system performance is influenced by all three independent variables and 41.8% is influenced by other factors. Keywords: Job Stress; Incentives; User Satisfaction; Accounting Information System Performance.
Malem Songolikur: Menyingkap Makna Harga Dibalik Tradisi Lelang Bandeng di Gresik Nur Habiba Rachmi; Tjiptohadi Sawarjuwono
E-Jurnal Akuntansi Vol 30 No 5 (2020)
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.2020.v30.i05.p18

Abstract

The purpose of this study is to reveal the determination process and the meaning of prices implemented through the milkfish auction tradition in Gresik. This research is qualitative using an ethnographic approach, data collected through interviews and participant observation. The results showed that the price determination process used the Rohmatan Lil ‘Alamin principle. The researcher found three meanings of the first price, self-esteem; second, the form of reward; third, the form of obedience to the Creator. Prices are not always matched with material or nominal. Price has a different meaning through the perspective of the Gresik’s. Keywords: Milkfish Biding; Fix Cost Price; Etnography.
Pengaruh Penerapan E-Filling Perpajakan, Kualitas Pelayanan, Kesadaran Wajib Pajak, dan Sanksi Perpajakan pada Kepatuhan WPOP I Putu Ardhian Janu Mahendra; I Ketut Budiartha
E-Jurnal Akuntansi Vol 30 No 5 (2020)
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.2020.v30.i05.p09

Abstract

This study aims to determine the effect of e-filling forwarding, quality, taxpayer awareness, and tax sanctions on individual taxpayer compliance at East Denpasar KPP. The data analysis method used is multiple linear regression. The results of this study indicate that the good application of e-filling, quality of service, awareness of taxpayers, and tax penalties have a significant effect on the compliance of individual taxpayers who are registered at the East Denpasar KPP. This research can be used as a motivation for KPT Prtama East Denpasar to be able to maintain good service quality for the satisfaction and comfort of taxpayers to carry out their tax obligations. Keywords: Application of E-Filing; Service Quality; Taxpayer Awareness; Tax Sanctions; Obedience.
Tingkat Manajemen Laba pada Perusahaan Agribisnis dengan Aset Biologis di Wilayah Asia Setelah Konvergensi IFRS Sully Kemala Octisari
E-Jurnal Akuntansi Vol 30 No 5 (2020)
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.2020.v30.i05.p05

Abstract

The method of measuring biological assets is considered to provoke earnings management practices in agribusiness companies, especially in companies that have adopted IFRS in full. This study aims to examine whether agribusiness companies that have adopted IFRS in full will have a higher level of earnings management when compared to other industries. The sample of this study was taken from agribusiness companies in several Asian countries that are still in the IFRS convergence process. The research hypothesis was analyzed by independent t test to test the level of earnings management in the period before and after the convergence of IFRS. The results showed that agribusiness companies in the Asian region had higher average earnings management in the period after the IFRS convergence, when compared to before the IFRS convergence. Keywords: Biological Asset; IFRS; Fair Value; Earning Management.
Reaksi Pasar Atas Momentum Hari Raya Idul Fitri Tahun 2019 Gede Rama Wirya Nanda; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 30 No 5 (2020)
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.2020.v30.i05.p14

Abstract

This study aims to determine the market reaction to the momentum of Idul Fitri in 2019. This research is an event study with an observation period of 14 days. The study was conducted at companies classified as the Jakarta Islamic Index (JII) in 2019. The population in this study was 30 companies. The sampling method used is the saturated sample method. Samples obtained were 30 companies. Market reaction to the momentum of Idul Fitri in 2019 is measured using abnormal returns and trading volume activity. The data analysis technique used is the one-sample t-test. The test results show that there is a market reaction during the Idul Fitri in 2019 which is indicated by a significant abnormal return and trading volume activity around the event date. This shows that Idul Fitri in 2019 caused a market reaction because of there was an information content of the event. Keywords: Event Study; Abnormal Return; Trading Volume Activity.
Keteladanan Sifat Rasullah Muhammad SAW dalam Etika Profesi Akuntan Publik Ilhamda Azis
E-Jurnal Akuntansi Vol 30 No 5 (2020)
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.2020.v30.i05.p06

Abstract

The professional ethics of public accountants are formulated in a code of ethics. The highest source in the reference to the preparation of the code of ethics is religion. Rasulullah Muhammad SAW is the messenger of Allah Swt to spread Islam and become a role model for mankind. The study was conducted qualitatively by describing the exemplary nature of Rasulullah Muhammad SAW contained in the public accountant code of ethics compiled by IAPI, AICPA, AAOIFI. The results of the study illustrate that the exemplary nature of Rasulullah Muhammad SAW namely shidiq, amanah, tabligh, fathonah is contained in the code ethics of public accountants prepared by IAPI, AICPA, AAOIFI. Keywords: Ethics; The Nature of The Rasulullah Muhammad SAW; Public Accountants.
Makna Laba Bagi Pelaku Bisnis Waralaba Natalia Paranoan
E-Jurnal Akuntansi Vol 30 No 5 (2020)
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.2020.v30.i05.p20

Abstract

The purpose of the study is to uncover the meaning of profits for businesses in the Big Bananas franchise. The phenomenon of franchise business in Indonesia is increasing which was previously dominated by foreign franchise businesses. The study uses qualitative research methods and one key person to uncover profits in the Big Banana franchise business. The results of this study indicate that so far earnings have only been reviewed based on mere earnings material. While profits are also about other contributions from the conduct of business enterprises, such as the highest level of responsibility for the natural environment around the business, including those related to company resources, leadership aspects, and competition aspects in the business world. Then, the meaning of profit for the owner is material profit, satisfaction profit, and social profit. Keywords: The Meaning Of Profit; Franchise; Material Profit; Satisfaction Profit; Social Profit.
Pengaruh Kepemilikan Asing, Kepemilikan Institusional dan Leverage terhadap Pengungkapan Corporate Social Responsibility Ni Putu Tista Paradiva Yani; I Dewa Gede Dharma Suputra
E-Jurnal Akuntansi Vol 30 No 5 (2020)
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.2020.v30.i05.p10

Abstract

The purpose of this study was to determine the effect of foreign ownership, institutional ownership, and leverage on corporate social responsibility disclosure. The theory used is stakeholder theory. This research was conducted at the Indonesia Stock Exchange (IDX) in the mining company for the period of 2016-2018. Data analysis technique used is multiple linear regression analysis. The method of determining the sample non probability sampling with purposive sampling technique. The number of samples was 51 of 17 companies with a three-year observation period. The analysis shows that foreign ownership, ownership, institutional influence on the disclosure of corporate social responsibility, while leverage does not affect the disclosure of corporate social responsibility. Keywords: Corporate Social Responsibility; Foreign Ownership; Institutional Ownership; and Leverage.

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