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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 33 No 5 (2023)" : 20 Documents clear
Mungkinkah untuk menerapkan Activity Based Costing/Management pada Organisasi Pemerintah? Sebuah Tinjauan Pustaka Sudarman Ifolala Sarumaha; M. Muflik Teguh Yuli Pitoyo
E-Jurnal Akuntansi Vol 33 No 5 (2023)
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.2023.v33.i05.p15

Abstract

As one of the management tools in private sector organizations, Activity Based Costing/Management (ABC/M) provides information and knowledge to make decisions. This study aims to propose an idea of the possibility of implementing ABC/M in government organizations. The research was conducted using a Systematic Literature Review approach. The author collects various articles from reputable journals and proceedings using the Google Scholar database. The selection of articles was adjusted to predetermined inclusion and exclusion criteria. A total of 30 selected articles were analyzed and synthesized. The findings show that the ABC/M system is very likely to be applied to government sector organizations. Reflecting on the successful implementation of the ABC/M method in the public sector, the authors found that the implementation process was not easy. This is supported by the findings of various challenges and obstacles faced by public sector organizations. This research contributes to convincing policy makers that the ABC/M method can be implemented and theoretically contributes to enriching the ABC/M theoretical literature in the public sector, especially in the government sector. Keywords : Activity-Based Costing (ABC); Activity-Based Management (ABM); Government Organizations
Literasi Keuangan, Perilaku Keuangan, Overconfidence dan Keputusan Investasi Luh Gede Rai Rahayu Pradnyani; I Ketut Sujana
E-Jurnal Akuntansi Vol 33 No 5 (2023)
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.2023.v33.i05.p18

Abstract

The number of investors in investing activities continues to increase every year, investment decision making involves knowledge, behavior, and investors' emotions. The aim of the study was to determine the effect of financial literacy, financial behavior and overconfidence on investment decisions and to find out the differences in financial literacy, financial behavior and overconfidence in making investment decisions with an investment duration of less than two years and more than two years. The population in this study were members of the Capital Market Study Group (KSPM) at Udayana University. The total sample is 138 respondents using a saturated sampling technique using a questionnaire as a method of data collection. The data analysis technique used is multiple linear regression and the Mann-Whitney test. The results of the study show that financial literacy, financial behavior and overconfidence have an effect on investment decisions. There are differences in financial literacy and overconfidence, but there are no differences in financial behavior in making investment decisions based on the length of investment. Keywords: Investment Decisions; Financial Literacy; Financial Behavior; Overconfidence
Dimensi Good Corporate Governance pada Kinerja Pasar Perusahaan Otomotif Fritz Basar Miguel Sinaga; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 33 No 5 (2023)
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.2023.v33.i05.p06

Abstract

Capital market performance is the overall cumulative performance resulting from the overall performance of each share listed and traded on the Indonesia Stock Exchange. This study aims to examine the influence of the dimensions of Good Corporate Governance on the market performance of automotive companies listed on the Indonesia Stock Exchange. This research is a quantitative research using secondary data obtained from financial reports and annual reports on the automotive sub-sector companies and their components. The sampling technique used a purposive sampling technique that selected 12 sample companies that met predetermined criteria. Hypothesis testing using multiple linear regression analysis. The results of the study show that managerial ownership, independent commissioners, audit committees, and institutional ownership have a significant effect on the performance of the automotive market listed on the Indonesia Stock Exchange. The better the GCG proportion of a company will also give a good picture in the eyes of investors, thereby increasing the trust and value of the company. Keywords: Managerial Ownership; Independent Board of Commissioners; Audit Committee; Institutional Ownership; Market Performance
Profitabilitas, Ukuran Perusahaan, Pengungkapan Corporate Social Responsibility dan Nilai Perusahaan Nadia Hermawaty; I Putu Sudana
E-Jurnal Akuntansi Vol 33 No 5 (2023)
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.2023.v33.i05.p07

Abstract

Firm value is an important indicator for investors as a consideration for investment decisions. The research aims to obtain empirical evidence of the effect of profitability, firm size and disclosure of corporate social responsibility on firm value. This research was conducted on various industrial sector companies listed on the Indonesia Stock Exchange. The sample was determined using a purposive sampling method of 69 observations. The collected data were analyzed by multiple linear regression. The results of the study explained that profitability has a positive effect on firm value, firm size has a negative effect on firm value and disclosure of corporate social responsibility has no effect on firm value. The research results are able to support signal theory and agency theory and can provide information to investors in making investment decisions by linking them to firm value. Keywords: Profitability; Firm Size; Corporate Social Responsibility Disclosure; Firm Value.
Analisis Penerapan Standar Akuntansi Keuangan Entitas Miro Kecil Menengah pada Usaha Mikro, Kecil dan Menengah Nyoman Arya Adi Putra; I Wayan Suartana
E-Jurnal Akuntansi Vol 33 No 5 (2023)
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.2023.v33.i05.p14

Abstract

Penelitian ini dilakukan dengan penelitian data deskriptif kualitatif melalui pendekatan kasus. Penelitian ini bertujuan untuk mengetahui penerapan SAK EMKM pada usaha Sami Pet Shop. Obyek penelitian ini adalah laporan keuangan UMKM Sami Pet Shop. Penelitian yang dilakukan pada UMKM Sami Pet Shop ini adalah penelitian kualitatif dengan pendekatan deskriptif komparatif, teknik pengumpulan data menggunakan wawancara dan studi dokumentasi. Hasil penelitian ini menunjukan bahwa Sami Pet Shop yang dibuat hanya membuat pencatatan mengenai pendapatan serta biaya (pengeluaran) pada usahanya. Pada pembukuan Sami Pet Shop terlihat bahwa belum terdapat pemisahan yang jelas antara akun pendapatan dan akun beban. Adapun faktor-faktor penyebab usaha Sami Pet Shop tidak menerapkan SAK EMKM pada laporan keuangannya yaitu kurangnya pengetahuan dan pemahaman pemilik Sami Pet Shop tentang standar akuntansi dalam penyusunan laporan keuangan
Analisis Penerapan Sistem Pengendalian Internal Pengeluaran Kas pada Hotel Florensia Deviana Purba; I Made Karya Utama
E-Jurnal Akuntansi Vol 33 No 5 (2023)
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.2023.v33.i05.p13

Abstract

The aim of this research is to analyze the implementation of the cash disbursement internal control system with a focus on purchasing activities at the Ramada By Wyndham Bali Sunset Road Kuta Hotel. The analysis was carried out using a descriptive method. The results show that the internal control system for cash disbursements for purchases has been running quite well starting from the organizational structure, authorization system and recording procedures, sound practices and employee quality. However, there are doubles made for cash holders and petty cash holders as well as in the purchasing and receiving departments Keywords: Internal Control System; Cash Disbursement; Purchase
Mekanisme Corporate Governance dan Penghindaran Pajak dengan Ukuran Perusahaan sebagai Variabel Pemoderasi Andan Yunianto; MG. Fitria Harjanti; Eti Purwati; Alek Murtin
E-Jurnal Akuntansi Vol 33 No 5 (2023)
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.2023.v33.i05.p05

Abstract

The purpose of this research is to provide empirical evidence about corporate governance mechanisms consisting of institutional ownership, the proportion of independent commissioners and audit quality that affect tax evasion with firm size as a moderating variable. The samples used were 152 companies from manufacturing companies listed on the Indonesia Stock Exchange. Data analysis technique using Moderated Regression Analysis (MRA). This study found evidence that institutional ownership has a negative effect on tax evasion. The results differ from the independent board of commissioners and audit quality which have no effect. In addition, it was also found evidence that company size weakens the negative effect of institutional ownership on tax avoidance, but is unable to strengthen or weaken the effect of an independent board of commissioners and audit quality on tax avoidance. Keywords: Tax Avoidance; Corporate Governance; Audit Quality; Institutional Ownership; Firm Size
Intellectual Capital sebagai Pemoderasi Pengaruh Loan to Deposit Ratio dan Ukuran Perusahaan terhadap Kinerja Keuangan Agus Krisna Saputra; Gayatri Gayatri
E-Jurnal Akuntansi Vol 33 No 5 (2023)
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.2023.v33.i05.p08

Abstract

The study aims to determine the effect of Loan to Deposit Ratio and Company Size on Financial Performance with Intellectual Capital as moderation. Moderating variables are variables that can strengthen or weaken the relationship between the Loan to Deposit Ratio and Corporate Performance Measures on Financial Performance. This research was conducted at banking companies listed on the Indonesia Stock Exchange (IDX). The population in this study were all banking companies listed on the Indonesia Stock Exchange totaling 45 companies. Determination of the sample using purposive sampling method. Banking companies selected as research samples were 32 companies. The analysis technique uses the Moderated Regression Analysis (MRA) method. The results of the analysis show that the Loan to Deposit Ratio (LDR) has no significant effect on financial performance (ROA), firm size (SIZE) has a positive and significant effect on financial performance (ROA), Intellectual Capital moderates the influence of Loan to Deposit Ratio (LDR) and firm size. (SIZE) on Financial performance (ROA) Keywords: LDR; Size; ROA; Intellectual Capital.
Pengaruh Insentif Pajak pada Hubungan antara Digitalisasi, Sosialisasi, Kompleksitas dan Kepatuhan Wajib Pajak Ni Made Resita Purnama Dewi; Made Gede Wirakusuma; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 33 No 5 (2023)
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.2023.v33.i05.p19

Abstract

The research objective is to determine the effect of digitizing tax services, tax socialization and tax complexity on taxpayer compliance with tax incentives as a moderating variable. The number of samples obtained was 384 respondents using the proportional stratified sampling technique. Data collection was carried out using a questionnaire survey method. The data analysis technique used is Partial Least Square (PLS). Based on the research results, digitization of tax services, tax complexity and tax incentives have a positive effect on individual taxpayer compliance for Micro, Small & Medium Enterprises (MSMEs), but tax socialization has no significant effect on individual taxpayer compliance for MSME actors. Tax incentives weaken the effect of digitizing tax services on individual taxpayer compliance of MSME actors. Tax incentives strengthen the effect of tax socialization on individual taxpayer compliance of MSME actors. Tax incentives have not been able to play a role as a variable moderating the effect of tax complexity on individual taxpayer compliance of MSME actors. Keywords: Digitalization Of Tax Services; Tax Socialization; Tax Complexity; Individual Taxpayer Compliance Of MSME, Tax Incentives
Akuntabilitas, Transparansi, Kualitas Pelayanan dan Niat Muzakki Membayar Zakat Faruq Waliyulloh; Henny Triyana Hasibuan
E-Jurnal Akuntansi Vol 33 No 5 (2023)
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.2023.v33.i05.p10

Abstract

The research objective is to identify the influence of muzakki's intention to pay zakat, these influences include accountability, transparency, and quality of service. The research was conducted at the National Amil Zakat Agency in Denpasar City, the number of respondents was 116 participants, selected through non-probability sampling method and using saturated sampling technique. The type of data used is primary data by collecting it by distributing questionnaires to the respondents, then the data is analyzed through multiple linear regression analysis. Based on the results of the analysis, it proves that accountability and transparency affect muzakki's intention to pay zakat, while service quality does not affect muzakki's intention to pay zakat. Keywords: Accountability; Transparency; Quality of Service; Muzakki's Intention

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