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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 31 No 5 (2021)" : 20 Documents clear
Penerapan Prinsip Good Corporate Governance pada Kinerja Berbasis Balanced Scorecard di LPD Kabupaten Badung Made Yunita Chandra Dewi; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 31 No 5 (2021)
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.2021.v31.i05.p14

Abstract

Good corporate governance (GCG) is a system to regulate the structure and mechanism so that it can drive the efficiency and performance of the company. This study aims to determine the effect of GCG on the performance of the balanced scorecard based on the LPD in Badung. Proxies used are GCG principles consisting of transparency, accountability, responsibility, independence and fairness. Sampl are 72 LPD in Badung. primary data with questionnaires are used and analyzed by multiple regression. The results indicate that the application of the principle of responsibility has a significant effect, while the principles of transparency, accountability, independence, and reasonableness do not have a significant effect on performance based on the Balanced Scorecard. Keywords: Good Corporate Governance Principles; Performance Based Balanced Scorecard.
Analisis F-Score untuk Pendeteksian Window Dressing dengan Moderasi Manajemen Laba dan Cash Holding Niken Savitri Primasari; Endah Tri Wahyuningtyas
E-Jurnal Akuntansi Vol 31 No 5 (2021)
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.2021.v31.i05.p09

Abstract

Aims to detect financial statements and possibility of window dressing practices with Earning Management and Cash Holding as moderation that will lead to the fraudulent financial statements. The research samples are non-bank companies with DER value more than 2.00 and included in the kompas 100 index. The final result, indicated no companies conduct window dressing practices of their Performa Past Financial although there are several indicates Manajemen Laba concludes moderation for reduces F-Score that representing the Fraudulent Financial Report. Keywords: Cash Holding; Earning Management; Fraudulent Financial Report; Window Dressing.
Developing a Framework of Improved Decision Usefulness in Financial Information Ibnu Qizam
E-Jurnal Akuntansi Vol 31 No 5 (2021)
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.2021.v31.i05.p12

Abstract

It is indispensable to improve decision usefulness for decision-making process for business. This study attempts to seek a framework of expanding a concept of decision usefulness (DU) through a regulatory-process check and a review of financial information literature and the extent to which future research opportunities could emerge from this DU concept for the improved decision usefulness (IDU). The regulatory process and research trends on financial information show that financial-information decision has evolved from reliability-driven to relevance-driven financial-information theories and moves forward to international accounting standardization issues. To this end, the development of ‘synthesis’ theories and approaches in financial information offers many future empirical-study chances for improved decision usefulness. Keywords: Decision Usefulness; Financial Information; Reliability-Driven Financial Information; Relevance-Driven Financial Information; International Accounting Standardization.
Persepsi Manfaat, Persepsi Kemudahan, Norma Subjektif, Kualitas Informasi dan Minat Penggunaan: Studi pada Pengguna E-commerce I Made Fery Aditya; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 31 No 5 (2021)
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.2021.v31.i05.p18

Abstract

E-commerce is a general concept in the process of buying and selling products or services through the internet network. The Technology Acceptance Model theory explains the factors that influence the behavior of users of information systems, The purpose of this study is to obtain empirical evidence of the effect of perceived usefulness, perceived ease of use, subjective norms, and quality of information on interest in using e-commerce. This research was conducted on all active college students majoring in Accounting class 2016 at the Faculty of Economics and Business, Udayana University, totaling 115 college students. The sampling method used in this study was saturated sampling and the data analysis technique in this study used multiple linear regression analysis. Based on the analysis conducted, it was found that perceived usefulness, perceived ease of use, subjective norms and quality of information had a positive effect on the interest in using e-commerce. Keywords: Perceived Usefulness; Perceived Ease Of Use; Subjective Norms; Information Quality; E-Commerce.
Faktor-Faktor yang Mempengaruhi Minat Menggunakan Layanan Financial Technology Peer To Peer Lending Syariah Henny Triyana Hasibuan
E-Jurnal Akuntansi Vol 31 No 5 (2021)
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.2021.v31.i05.p10

Abstract

The purpose of this study was to see the factors that influence the interest of users of Islamic peer to peer lending services using the Unified Theory Of Acceptance and Use Of Technology 2 (UTAUT2) model. The exogenous variables in this study are performance expectancy, effort expectancy, social influence, facilitating conditions, price value, hedonic motivation and habit, while the endogenous variable is behavior intention. The data was collected by distributing questionnaires using google forms. The data analysis technique used is Structural Equational Modeling (SEM). The results showed that the variables of performance expectancy, social influence, hedonic motivation and habit had no effect on behavior intention to use Islamic peer to peer landing fintech services, while the variables Effort Expectancy, Facilitating Condition and Price Value had a positive effect on behavior intention using Islamic peer to peer lending services. Keywords: UTAUT2; Behavior Intention; Financial Peer To Peer Islamic Lending; SEM.
Sentimen Investor terhadap Stock Return JII di Awal COVID-19 Istiqomah Istiqomah; Dian Kusuma Wardhani; Wiwik Supratiwi; Tri Ratnawati
E-Jurnal Akuntansi Vol 31 No 5 (2021)
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.2021.v31.i05.p15

Abstract

The research objective is to obtain empirical evidence of the negative influence of investor sentiment on the Jakarta Islamic Index stock return at the beginning of Covid-19. The research contributes to the Islamic finance literature and its supports agency theory, behaviour finance and signaling theory. The research sample used 30 companies listed in the Jakarta Islamic Index for the first semester of 2020. The final sample is 180 observational data. Fourth classical assumption uses, and result show passed all the classical assumption. This study uses control variables such as firm size and firm age. Multiple linear regression as an analysis processed with SPSS version 23. Research findings show a significant negative effect of investor sentiment on Jakarta Islamic Index stock returns at the beginning of Covid-19. This study implicates to management, shareholders and investor. Keywords: Investor Sentiment; Stock Return; COVID-19.
Risk Disclosure dan Kinerja Perusahaan dengan Corporate governance sebagai Variabel Moderasi Amalia Restika; Anies Lastiati
E-Jurnal Akuntansi Vol 31 No 5 (2021)
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.2021.v31.i05.p07

Abstract

This study aims to examine the effect of risk disclosure to firm performance. It further examines whether corporate governance (Board of commisioner, independent comminisioner, andgaudit committee) moderates the relationship between risk disclosure and firm performance. The sources of this study were manufacturing companies listed on Indonesia Stock Exchange in 2017 – 2018. The number of samples was 174 companies, with a purposive sampling method. The technique of analysis uses confimatory analysis factor (CFA), classic assumption tst, and multiple linear regression test. The results show that risk disclosure has a positive influence on the firm performance. Furthermore results shows that board of commissioner and independent commisioner strengthen the relationship between risk disclosure and firm performance. This role, however is not found in the corporation’s audit committee. The committee does not have any impact whatsoever to the relationship between risk disclosure and coporates’ performance. Keywords: Corporate Governance; Firm Performance; Risk Disclosure.
Penerapan SAK EMKM Sektor Pertanian Kabupaten Bogor Menuju Pengembangan Industri 4.0 Enok Rusmanah; Nizam Muhamad Ariyanto
E-Jurnal Akuntansi Vol 31 No 5 (2021)
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.2021.v31.i05.p11

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are the main drivers of the economy and dominated by the agricultural sector. However, this sector does not show a significant improvement. The main obstacle is the lack of MSME access to financing due to reliable financial reports. Financial Accounting Standards for MSMEs (SAK EMKM) were prepared to address this challenge. This study motivates to determine the perceptions of MSME of agricultural sector towards SAK EMKM. The study is done in Bogor Regency with farmers as the respondens. Descriptive analysis and Technology Acceptance Model (TAM) by Davis (1989) are combined to explain the perceptions. The results show that SAK EMKM was usefull but did not agree that it was easy to implement. Keywords: UMKM; SAK EMKM; Technology Acceptance Model.
Strategi Penetapan Harga Jual Produk Melalui Perhitungan Cost of Goods Manufacture Menggunakan Process Costing Method Popon Rabia Adawia; Aprilia Puspasari
E-Jurnal Akuntansi Vol 31 No 5 (2021)
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.2021.v31.i05.p16

Abstract

This study aims to help SMEs for shoe products in calculating the Cost of Goods Manufacture (COGM) appropriately using the process costing method as a strategy to determine the selling price of competitive shoes so that it is hoped that the business can continue. The research was conducted at one of the MSME Shoe Products, namely the Amira Collection, which is located in East Karawang. The comparative descriptive method is used to describe the production costs that occur in the production process including costs to buy raw materials, auxiliary materials, labor costs and factory overhead costs. The COGM calculation results show the variance (difference) between the company's COGM calculation system and the COGM calculation system using the process costing method where the company's COGM calculation results are lower. Keywords: Process Cost; Cost Of Goods Sold; Production Cost; Selling Price.
Access to Sharia Financing for Micro Enterprises: Case Study of Micro Enterprises in Semarang, Indonesia Mutoharoh Mutoharoh; Kiryanto Kiryanto
E-Jurnal Akuntansi Vol 31 No 5 (2021)
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.2021.v31.i05.p13

Abstract

Islamic banking by its principle is expected to play a dominant role compared to other funding providers to finance micro enterprises, which are the real industrial sector. This study aims to explain the perceptions of micro business actors based on their experience in accessing Islamic financing. This is a descriptive quantitative research that relies on the sample selected using purposive random sampling to obtain respondents who meet the criteria that support the research objectives. Primary data were collected through a structured questionnaire to owners and managers of micro-businesses in the Semarang and surrounding areas. A total of 184 data were obtained and processed with the help of statistical tools that is SPSS 22.0. Therefore, it is concluded that access to Islamic financing in terms of product, requirements, and services variables was quite good based on micro business actors’ view. Keywords: Access of Financing; Micro Enterprises; Islamic Bank.

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