cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
P. D'YAN YANIARTHA SUKARTHA
Contact Email
ejurnalakuntansi@unud.ac.id
Phone
-
Journal Mail Official
ejurnalakuntansi@unud.ac.id
Editorial Address
Jl. P.B. Sudirman, Dangin Puri Klod, Kec. Denpasar Tim., Kota Denpasar, Bali 80112
Location
Kota denpasar,
Bali
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 34 No 11 (2024)" : 20 Documents clear
Moderating Effects on the Relationship Between Accounting Comprehension and Local Government Financial Reporting I Ketut Jati; Anak Agung Ngurah Agung Kresnandra; Gede Juliarsa
E-Jurnal Akuntansi Vol 34 No 11 (2024)
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.2024.v34.i11.p10

Abstract

This study examines the direct impact of accounting comprehension on the quality of financial reports and explores the moderating effects of the Internal Control System (SPI), Accounting Information System (AIS), Human Resource (HR) Competence, and Organizational Commitment on this relationship. The research focuses on employees in the finance and accounting divisions of 31 Regional Apparatus Organizations (OPD) within the Buleleng Regency Government. A purposive sampling technique was employed, yielding a sample of 90 respondents. Primary data were collected through questionnaires, and the data were analyzed using moderated regression analysis (MRA) with SPSS as the analytical tool. The findings indicate that accounting comprehension has a significant effect on the quality of financial reports. Furthermore, SPI, AIS, and HR Competence serve as moderating variables that strengthen this relationship. However, Organizational Commitment does not moderate the effect of accounting comprehension on financial reporting quality. Keywords: Financial Report Quality; Accounting Understanding; Internal Control System; Accounting Information System; Human Resources Quality
The Effect of Financial Distress on Earnings Management with Managerial Ownership as Moderating Variable I Komang Sutrisna Adi Natha; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 34 No 11 (2024)
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.2024.v34.i11.p03

Abstract

This study sought to gather empirical evidence about the effect of financial distress on earnings management moderated by managerial. The study conducted on transportation and logistics firms listed on the IDX during the period from 2020 to 2022. The sample determining method used nonprobability sampling through total sampling with 60 observations as sample. Moderated Regression Analysis (MRA) was utilized as the data analysis technique. The result showed that manager would take advantage of asymmetric information and were encouraged to take earnings management actions in order to minimize the impact of financial distress. Furthermore, managerial ownership weakened the influence of financial distress on earnings management. When faced with conditions of financial distress, management owned the firm shares would act in harmony with principal.
A Bibliometric Study on the Development of Research Related to Tax Compliance Factors in Indonesia I Wayan Boby Astagina Naghi; Ira Irawati; Darto Darto
E-Jurnal Akuntansi Vol 34 No 11 (2024)
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.2024.v34.i11.p07

Abstract

This study aims to identify research trends and map the scholarly discourse on factors influencing tax compliance, with a particular focus on Indonesia. The objective is to provide a deeper understanding of the existing body of knowledge and highlight potential research gaps for future exploration. A total of 23 articles were retrieved from the Scopus database, subjected to specific selection criteria, and analyzed using bibliometric techniques with VOSviewer visualization, alongside a hermeneutic content analysis. The findings indicate that research on factors affecting tax compliance in Indonesia remains relatively limited. Commonly recurring keywords in the literature include ‘tax compliance,’ ‘tax awareness,’ ‘e-filing,’ and ‘tax sanctions.’ In contrast, less frequently studied topics encompass ‘perception of corruption,’ ‘gender,’ ‘religiosity,’ ‘uli'l-amr,’ ‘social norms,’ ‘traditional approach,’ ‘millennials,’ and ‘modernization of tax administration.’ The hermeneutic content analysis identifies four primary clusters of factors influencing tax compliance: taxpayer characteristics, environmental influences, governmental policies, and religiosity. The variation in research keywords, the scope of journal databases, and cross-country comparisons present valuable opportunities for future research directions.
The Rationality of Indigenous Accountability: Bali's Indigenous Village Accountability Practices Luh Putu Lusi Setyandarini Surya
E-Jurnal Akuntansi Vol 34 No 11 (2024)
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.2024.v34.i11.p17

Abstract

Accountability, at its core, is the duty to report on and justify the fulfillment of responsibilities to the party that has entrusted those responsibilities. This study seeks to explore and conceptualize the rationale behind accountability in Traditional Village within Bali Province, grounded in the Tri Hita Karana philosophy. This article uses a literature review to explore the rationale behind accountability practices within the context of the local Balinese philosophy of Tri Hita Karana. By examining these two perspectives, it seeks to conceptualize a framework for accountability that is rational for the Balinese Traditional Village community organization. Based on the Tri Hita Karana philosophy, the rationale for accountability in Traditional Villages extends beyond formal financial reporting, encompassing spiritual and religious dimensions, regulatory and economic dimensions, and environmental considerations.
Developing an Accounting Application to Streamline Financial Statement Preparation for MSMEs Leonardo Gilang Indra Nugraha; Dewi Kartikasari; Imanuel Zega
E-Jurnal Akuntansi Vol 34 No 11 (2024)
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.2024.v34.i11.p20

Abstract

The primary objective of this research is to support MSME stakeholders in preparing financial reports using the MSME E-Account application. A quantitative descriptive approach was employed, incorporating observation and surveys as data collection methods. The MSME E-Account application has been designed in alignment with the SAK EMKM framework, ensuring compliance with established standards for micro, small, and medium enterprises. This application simplifies the process of financial reporting by enabling automatic data recording, which enhances the accuracy and efficiency of financial management. By reducing errors in recording and calculation, the application not only saves time but also facilitates business analysis, ultimately supporting business growth. It is particularly beneficial for MSME practitioners across various sectors, including those without a formal accounting education, as it offers a user-friendly, flexible, and accessible interface suitable for diverse industries. The research highlights the significant contribution of the MSME E-Account application in fostering the development and progression of MSME businesses. By streamlining workflows, the application ensures a more efficient data entry process, enabling users to manage financial records with minimal effort. Furthermore, comprehensive testing of the application confirms that all its features operate effectively, underscoring its reliability as a tool for financial management in the MSME sector.
Moderation of Perceived Usefulness and Ease of Online Learning Media on the Influence of Predictor Variables on Students' Level of Understanding Anak Agung Ngurah Agung Kresnandra; I Wayan Gde Wahyu Purna Anggara
E-Jurnal Akuntansi Vol 34 No 11 (2024)
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.2024.v34.i11.p15

Abstract

This study aims to determine the moderation ability of perceptions of the usefulness and convenience of online learning media on the influence of student computer anxiety on the level of understanding of accounting. To achieve the research objectives, primary data was collected through the distribution of questionnaires (which have passed the validity and reliability tests of the instrument) on samples determined by the purposive sampling method, namely selecting samples by determining specific characteristics that are in accordance with research objectives so that it is expected to be able to answer research problems. . The data collected was first tested for compliance with the classical assumption requirements, then analyzed using the Moderation Regression Analysis (MRA) technique. The results of this study are that computer anxiety has a negative effect on the level of student understanding, interest in learning has a positive effect on the level of student understanding, perceptions of usefulness and convenience do not moderate the effect of computer anxiety on the level of student understanding, perceived usefulness moderates the effect of interest in learning on the level of student understanding, and perceived ease does not moderate the effect of interest in learning on the level of student understanding.
Konfrontasi Rusia-Ukraina: Bagaimana Pengaruhnya Pada Reaksi Pasar dan Kinerja Saham Sub Sektor Mining? Mohammad Fauzan Alghifari; Apriwandi Apriwandi; Egita Nur Fadila
E-Jurnal Akuntansi Vol 34 No 11 (2024)
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.2024.v34.i11.p08

Abstract

This research aims to empirically demonstrate the divergence of capital market responses measured by abnormal returns, trading volume, volatility of security returns, and stock performance measured by returns in the mining subsector listed on the IDX due to the Russia-Ukraine war. This research is vital because geopolitical conflicts such as the Russia-Ukraine War affect financial markets, especially commodity-dependent sectors, thus providing insights for investors and policymakers in the face of uncertainty. Using an event study method for 10 days pre-and post-war, this research used 29 companies with paired sample t-tests in the hypothesis testing. This study is the first to combine the four variables AR, TVA, SRV, and R to analyze the impact of the Russia-Ukraine conflict, thus becoming a novelty in this research. This study revealed a significant change in TVA. At the same time, no considerable divergence was found in AR, SRV, and R in mining subsector companies listed on the IDX, both before and after the Russia-Ukraine war.
Exploring the Role of Environmental Impact in Maximizing the Effect of CSR on Profitability Ellyzabeth Sonia Saeguso; Eko Budi Santoso
E-Jurnal Akuntansi Vol 34 No 11 (2024)
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.2024.v34.i11.p13

Abstract

This study aims to look at the effect of CSR on profitability and environmental impact as a moderating variable in the relationship between CSR and profitability. The method used in this study is a quantitative method with secondary data derived from sustainability reports of wholesale, retail, telecommunications, mining, transportation and public utility sector companies in 2022. Sample selection using purposive sampling method with a population of 148 companies listed on Osiris. The sample used was 124. This data is processed using multiple linear regression tests. The results showed that CSR has no significant effect on profitability proxied by NPM. Environmental impact does not moderate the relationship between CSR and profitability. Environmental impact has a positive effect on profitability which is a new discovery in the study. The results of this study can contribute to companies and investors in decision making.
The Role of Cognitive Ease in the Utilization and Preparation of Accounting Information in SMEs Rini Ridhawati; Adhitya Bayu Suryantara; Novia Rizki
E-Jurnal Akuntansi Vol 34 No 11 (2024)
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.2024.v34.i11.p02

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in Indonesia’s economy, particularly in job creation and reducing unemployment. Despite their significant contribution, MSMEs face a persistent challenge in the limited preparation of financial reports, which hampers their ability to assess and ensure financial performance with certainty. Addressing this issue, this study investigates the influence of cognitive ease—conceptualized through repeated experience and avoidance of cognitive strain—on the utilization and preparation of accounting information by MSMEs. The research focuses on 400 MSMEs in Mataram City, employing the Partial Least Square (PLS) method with SmartPLS 4.0 for data analysis. The findings reveal that repeated experience exerts a significant positive effect on both the utilization and preparation of accounting information. In contrast, the avoidance of cognitive strain does not significantly impact the utilization of accounting information but demonstrates a significant negative effect on its preparation. These results underscore the critical role of repeated experience in improving MSMEs’ accounting practices, suggesting that consistent engagement with accounting processes enhances their effectiveness. The study highlights the need for targeted interventions to bolster cognitive familiarity with accounting tasks, paving the way for more reliable financial reporting among MSMEs.
Exploring the Impact of Awareness, Tax Amnesty, and Socialization Efforts on Motor Vehicle Tax Compliance I Wayan Yoghi Widhiartha Pratama; Ni Ketut Rasmini; Ni Luh Supadmi; I Ketut Sujana
E-Jurnal Akuntansi Vol 34 No 11 (2024)
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.2024.v34.i11.p12

Abstract

As governmental needs for funds increase alongside developmental demands, there is a concerning lag in taxpayer compliance, especially noted in the context of rising vehicle registrations. This study aims to examine the impact of awareness, tax amnesty, and tax socialization on motor vehicle taxpayer compliance at the Badung SAMSAT Office. The sample comprised 100 registered motor vehicle taxpayers from the Badung Regency SAMSAT Office in 2022. Results indicate that tax socialization, tax amnesty, and taxpayer awareness significantly enhance compliance with motor vehicle tax obligations at the Badung SAMSAT Office. This research contributes to the literature by providing empirical insights into how awareness, tax relief, and tax socialization influence motor vehicle taxpayer compliance at the specified location.

Page 1 of 2 | Total Record : 20

 1   2 

Filter by Year

2024 2024


Reset
Filter By Issues
All Issue Vol 35 No 3 (2025) Vol 35 No 2 (2025) Vol 35 No 1 (2025) Vol 34 No 12 (2024) Vol 34 No 11 (2024) Vol 34 No 10 (2024) Vol 34 No 9 (2024) Vol 34 No 8 (2024) Vol 34 No 7 (2024) Vol 34 No 6 (2024) Vol 34 No 5 (2024) Vol 34 No 4 (2024) Vol 34 No 3 (2024) Vol 34 No 2 (2024) Vol 34 No 1 (2024) Vol 33 No 12 (2023) Vol 33 No 11 (2023) Vol 33 No 10 (2023) Vol 33 No 9 (2023) Vol 33 No 8 (2023) Vol 33 No 7 (2023) Vol 33 No 6 (2023) Vol 33 No 5 (2023) Vol 33 No 4 (2023) Vol 33 No 3 (2023) Vol 33 No 2 (2023) Vol 33 No 1 (2023) Vol 32 No 12 (2022) Vol 32 No 11 (2022) Vol 32 No 10 (2022) Vol 32 No 9 (2022) Vol 32 No 8 (2022) Vol 32 No 7 (2022) Vol 32 No 6 (2022) Vol 32 No 5 (2022) Vol 32 No 4 (2022) Vol 32 No 3 (2022) Vol 32 No 2 (2022) Vol 32 No 1 (2022) Vol 31 No 12 (2021) Vol 31 No 11 (2021) Vol 31 No 10 (2021) Vol 31 No 9 (2021) Vol 31 No 8 (2021) Vol 31 No 7 (2021) Vol 31 No 6 (2021) Vol 31 No 5 (2021) Vol 31 No 4 (2021) Vol 31 No 3 (2021) Vol 31 No 2 (2021) Vol 31 No 1 (2021) Vol 30 No 12 (2020) Vol 30 No 11 (2020) Vol 30 No 10 (2020) Vol 30 No 9 (2020) Vol 30 No 8 (2020) Vol 30 No 7 (2020) Vol 30 No 6 (2020) Vol 30 No 5 (2020) Vol 30 No 4 (2020) Vol 30 No 3 (2020) Vol 30 No 2 (2020) Vol 30 No 1 (2020) Vol 29 No 3 (2019) Vol 29 No 2 (2019) Vol 29 No 1 (2019) Vol 28 No 3 (2019) Vol 28 No 2 (2019) Vol 28 No 1 (2019) Vol 27 No 3 (2019) Vol 27 No 2 (2019) Vol 27 No 1 (2019) Vol 26 No 3 (2019) Vol 26 No 2 (2019) Vol 26 No 1 (2019) Vol 25 No 3 (2018) Vol 25 No 2 (2018) Vol 25 No 1 (2018) Vol 24 No 3 (2018) Vol 24 No 2 (2018) Vol 24 No 1 (2018) Vol 23 No 3 (2018) Vol 23 No 2 (2018) Vol 23 No 1 (2018) Vol 22 No 3 (2018) Vol 22 No 2 (2018) Vol 22 No 1 (2018) Vol 21 No 3 (2017) Vol 21 No 2 (2017) Vol 21 No 1 (2017) Vol 20 No 3 (2017) Vol 20 No 2 (2017) Vol 20 No 1 (2017) Vol 19 No 3 (2017) Vol 19 No 2 (2017) Vol 19 No 1 (2017) Vol 18 No 3 (2017) Vol 18 No 2 (2017) Vol 18 No 1 (2017) Vol 17 No 3 (2016) Vol 17 No 2 (2016) Vol 17 No 1 (2016) Vol 16 No 3 (2016) Vol 16 No 2 (2016) Vol 16 No 1 (2016) Vol 15 No 3 (2016) Vol 15 No 2 (2016) Vol 15 No 1 (2016) Vol 14 No 3 (2016) Vol 14 No 2 (2016) Vol 14 No 1 (2016) Vol 13 No 3 (2015) Vol 13 No 2 (2015) Vol 13 No 1 (2015) Vol 12 No 3 (2015) Vol 12 No 2 (2015) Vol 12 No 1 (2015) Vol 11 No 3 (2015) Vol 11 No 2 (2015) Vol 11 No 1 (2015) Vol 10 No 3 (2015) Vol 10 No 2 (2015) Vol 10 No 1 (2015) Vol 9 No 3 (2014) Vol 9 No 2 (2014) Vol 9 No 1 (2014) Vol 8 No 3 (2014) Vol 8 No 2 (2014) Vol 8 No 1 (2014) Vol 7 No 3 (2014) Vol 7 No 2 (2014) Vol 7 No 1 (2014) Vol 6 No 3 (2014) Vol 6 No 2 (2014) Vol 6 No 1 (2014) Vol 5 No 3 (2013) Vol 5 No 2 (2013) Vol 5 No 1 (2013) Vol 4 No 3 (2013) Vol 4 No 2 (2013) Vol 4 No 1 (2013) Vol 3 No 3 (2013) Vol 3 No 2 (2013) Vol 3 No 1 (2013) Vol 2 No 3 (2013) Vol 2 No 2 (2013) Vol 2 No 1 (2013) Vol 1 No 2 (2012) Vol 1 No 1 (2012) More Issue