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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 7 (2023)" : 20 Documents clear
Tingkat Kecukupan Cadangan Kerugian Kredit Ekspektasian di Era Pandemi Pada Bank Pembangunan Daerah Bali Dewa Ketut Wira Santana; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 33 No 7 (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.i07.p10

Abstract

The research aims to analyze the formation of Expected Credit Loss Reserves (CKKE) at the Bali Regional Development Bank (BPD) during the COVID-19 pandemic in accordance with POJK 17 of 2021 concerning the Second Amendment to Financial Services Authority Regulation Number 11/Pojk.03/2020 concerning National Economic Stimulus As a Countercyclical Policy on the Impact of the Spread of Coronavirus Disease 2019. The research uses a qualitative method approach with research subjects in all credit sectors owned by Bank BPD Bali. The methods used in collecting data in research are interviews and documentation studies. The data analysis technique used by the research uses triangulation, namely data reduction, data presentation, and drawing conclusions. The results of the study show that the level of adequacy of the establishment of BPD Bali's Expectation Credit Loss Reserves (CKKE) is in sufficient condition to be able to cover credit restructuring due to the impact of the COVID-19 pandemic, which can be seen from the average coverage ratio which has been 100%. Keywords: Banking, Credit Expectations, Economic Impactsiko debitur.
Ukuran Perusahaan, Profil Industri dan Intensitas Pengungkapan Sustainability Reporting pada Perusahaan Pemenang Environmental, Social, Governance Awards I Dewa Ayu Adnyaswari; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 33 No 7 (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.i07.p02

Abstract

This study aims to determine the effect of company size and industry profile on the intensity of disclosure of sustainability reporting. The research population is 119 companies that won the Environmental, Social, Governance (ESG) Awards. The sample selection used a purposive sampling technique and a sample of 72 companies was obtained during the study period. The analysis technique used in this research is multiple linear regression analysis. The results of the study state that company size has a positive effect on the intensity of disclosure of sustainability reporting and industry profile also has a positive effect on the intensity of disclosure of sustainability reporting in companies that win ESG Awards. Keywords: Firm Size; Industry Profile; Sustainability Reporting Disclosure Intensity.
Insentif Pajak, Kesadaran Wajib Pajak, Sosialisasi Pajak dan Kepatuhan Wajib Pajak Usaha Mikro Kecil dan Menegah Ni Putu Indah Febriani; Naniek Noviari
E-Jurnal Akuntansi Vol 33 No 7 (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.i07.p18

Abstract

The research aims to determine the effect of tax incentives, taxpayer awareness, and tax socialization on taxpayer compliance of Micro, Small and Medium Enterprises (MSMEs). The research was conducted at the East Denpasar Pratama Tax Service Office (KPP) with a total sample of 98 respondents as individual MSME taxpayers. The data analysis technique used in this research is Multiple Linear Regression Analysis. Based on the results of the analysis it was found that tax incentives, taxpayer awareness, and tax socialization have a positive effect on taxpayer compliance. This shows that by providing tax incentives that are put to good use, adequate awareness of taxpayers, and holding regular tax socialization, the higher the level of compliance of MSME taxpayers.Keywords: Tax Incentives; Taxpayer Awareness; Socialization; Compliance
Niat dan Perilaku Penggunaan Mobile Wallet pada Mahasiswa Akuntansi Danio Kristan Amalo; I Made Karya Utama
E-Jurnal Akuntansi Vol 33 No 7 (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.i07.p19

Abstract

The Covid-19 pandemic has led to an increase in the use of mobile wallets. The aim of the study was to analyze the intention and behavior of using a mobile wallet using the UTAUT 2 model. The research was conducted on accounting students at the Faculty of Economics and Business, Udayana University. The sample was determined by the slovin formula and 92 people were found as the research sample. The research data was processed using multiple linear regression analysis. The results of the study show that performance expectations, social influence and price values have no effect on the intention to use a mobile wallet. Business expectations and hedonic motivation have a positive effect on the intention to use a mobile wallet. The test results also show that facilitating conditions do not affect the behavior of mobile wallet users. User habits and usage intentions have a positive effect on mobile wallet usage behavior.Keywords: Intention of Use; User Behavior; Mobile Wallets; UTAUT 2
Adopsi Extensible Business Reporting Language dan Asimetri Informasi Ni Wayan Ristiari Jananti; Made Gede Wirakusuma; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 33 No 7 (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.i07.p01

Abstract

The research objective is to verify the effect of the adoption of Extensible Business Reporting Language (XBRL) on information asymmetry in companies listed on the IDX. The sample was selected using a purposive sampling technique which was then analyzed using multiple linear regression. The research sample consisted of 329 companies with a total sample of 1,974 companies being observed. The results of this study show that the adoption of XBRL has a positive effect on information asymmetry. Firm size and turnover ratio control variables were found to have a negative effect on information asymmetry. The research results have implications for the gap in information distribution and technology acceptance between large and small investors. XBRL can help reduce data aggregation costs, but investors must then understand how to derive the informational benefits of new data. Therefore, investors must weigh the costs of data aggregation against the benefits when deciding whether to use new technologies that are voluntary or mandatory.Keywords: Extensible Business Reporting Language; Information Asymmetry; Bid Ask Spread.
Penghindaran Pajak Cost of Debt dengan Kepemilikan Institusional Sebagai Variabel Moderasi Kadek Krishna Dhananjaya; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 33 No 7 (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.i07.p09

Abstract

This study aims to examine the effect of tax avoidance on the cost of debt and also examine the effect of institutional ownership in moderating the relationship between tax avoidance on the cost of debt in manufacturing companies listed on the Indonesia Stock Exchange. Quantitative research design in the form of associative. The number of observations was 93 companies using purposive sampling method. The researcher's analysis technique is multiple linear regression. The results of the study show that the tax avoidance variable has a positive effect on the cost of debt. Meanwhile, institutional ownership cannot moderate either strengthen or weaken the effect of tax avoidance on the cost of debt.Keywords: Tax avoidance, Cost of Debt, Institusional Ownership
Reaksi Pasar Terhadap Publikasi Laporan Keuangan Perusahaan Farmasi di Masa Pandemi Covid-19 Putu Diah Meilani Puspita Dewi; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 33 No 7 (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.i07.p20

Abstract

The Covid-19 pandemic generally has an impact on decreasing stock prices, but pharmaceutical stock prices have actually increased. The research aims to find out the market reaction or response as shown through the average difference in abnormal returns before and after the publication of the 2020-2021 financial reports on the IDX. The population uses all pharmaceutical industry companies on the IDX during 2020-2021. Sampling using nonprobability sampling method through purposive sampling technique. The hypothesis test was carried out using a paired sample t-test and the Wilcoxon signed rank test, in order to test the results of differences in the average abnormal returns before and after the publication of the financial statements. The results showed that there was no market reaction as seen from the absence of an average difference in abnormal returns before and after the publication of the pharmaceutical industry's financial reports on the IDX. This indicates that published financial reports do not influence investors' perceptions in making decisions.Keywords: Event studies; Abnormal return; Covid-19
Orientasi Etika, Faktor Situasional dan Pengambilan Keputusan Etis dengan Komitmen Profesional Sebagai Pemoderasi Anak Agung Gede Pradnyana Dwipa; Ni Made Dwi Ratnadi; I Ketut Yadnyana; Ketut Budiartha
E-Jurnal Akuntansi Vol 33 No 7 (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.i07.p11

Abstract

This study aims to empirically prove the effect of ethical orientation and situational factors on ethical decision making of tax consultants in Bali with professional commitment as a moderating variable. The research population of tax consultant members who are registered with the Indonesian Tax Consultants Association (IKPI) for the Bali Region is 278 people. The sampling technique used is saturated sampling technique with a total sample of 278 people. The research data was collected by distributing questionnaires and processed using the Partial Least Square (SEM-PLS) tool. The results of the analysis showed that ethical orientation of idealism, current information, moral intensity had a positive effect on ethical decision-making, while the ethical orientation of relativism, risk preference had a negative effect. on ethical decision making. In addition, professional commitment weakens the influence of ethical idealism orientation on ethical decision making, professional commitment strengthens the influence of relativism ethical orientation, and the current information on ethical decision making. Meanwhile, professional commitment cannot moderate the effect of risk preference and moral intensity on ethical decision making. The implications for tax consultants are to pay more attention to their ethical orientation and to pay attention to situational factors in order to create decisions that pay attention to ethics. Keywords: Ethical Decisions; Ethics; Situational Factors; Professional Commitment
Reaksi Pasar Terhadap Peraturan Kemenhub Nomor PM/13/Tahun/2021 Pada Perusahaan Transportasi dan Logistik I Gusti Ayu Indah Kartika Dewi; Maria Mediatrix Ratna Sari
E-Jurnal Akuntansi Vol 33 No 7 (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.i07.p15

Abstract

The research aims to find out whether there is a market reaction to the announcement of the Minister of Transportation Regulation Number 13 of 2021 concerning transportation control during the Eid al-Fitr period. The market reaction in this research is seen from the abnormal return obtained from the difference between the expected return and the realized return. Expected return in research is estimated using the mean-adjusted model. The research was conducted using the event window for 7 days, namely 3 days before the event date, on the event date, and 3 days after the event. Based on the test results, it was obtained that the results of the announcement of the Ministry of Transportation Regulation Number 13 of 2021 did not get a reaction from the market, which was indicated by the cumulative abnormal return which was not significant during the observation period.Keywords: Market Reaction; Event Studies; Abnormal Returns; Ministerial regulation; Prohibition on returning to one's home area.
Penggunaan E-Commerce, Sistem Informasi Akuntansi, Budaya Organisasi, dan Kinerja UMKM Dewa Ayu Sri Laksmi Dewi; I Gusti Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 33 No 7 (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.i07.p05

Abstract

Performance describes the success of business entities, especially Micro, Small and Medium Enterprises (MSMEs). The research aims to obtain empirical evidence of the effect of the use of e-commerce, accounting information systems, and organizational culture on the performance of MSMEs in Denpasar City. The research population is MSMEs that use e-commerce in Denpasar City with a total population of 665 business units. The sampling method uses probability sampling with simple random sampling technique. The number of samples is 100 samples. Data collection was carried out by distributing questionnaires and analyzed using the SEM-PLS tool. The results showed that the use of e-commerce, accounting information systems, and organizational culture had a positive and significant effect on the performance of SMEs. Keywords: E-Commerce; Accounting Information System; Organizational Culture; MSMEs Performance.

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