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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 34 No 12 (2024)" : 20 Documents clear
Pengaruh Good Corporate Governance dan Budaya Tri Hita Karana pada Kinerja Keuangan Lembaga Perkreditan Desa Ni Kadek Meigi Antika Putriani; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 34 No 12 (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.i12.p18

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh dari Good Corporate Governance dan Budaya Tri Hita Karana pada kinerja keuangan LPD. Populasi yang digunakan yaitu 122 LPD di Kabupaten Badung. Teknik pengambilan sampel dilakukan dengan teknik non probability sampling dengan metode sampel jenuh. Penelitian ini menggunakan kuesioner dan laporan keuangan LPD tahun 2022 untuk mengumpulkan data. Pamucuk dan Panureksa adalah responden yang digunakan pada penelitian ini. Teknik analisis data menggunakan analisis regresi linear berganda. Berdasarkan hasil analisis dapat diketahui bahwa variabel Good Corporate Governance dan Budaya Tri Hita Karana memiliki pengaruh yang positif pada kinerja keuangan LPD. Hal ini menunjukkan semakin baik penerapan dari prinsip-prinsip Good Corporate Governance dan Budaya Tri Hita Karana, maka kinerja keuangan LPD di Kabupaten Badung akan cenderung meningkat.
Examining the Relationship Between Foreign Ownership, Environmental Performance, Firm Size, and Corporate Social Responsibility Disclosure Apriliyah Nur Hanifah; Umaimah Umaimah
E-Jurnal Akuntansi Vol 34 No 12 (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.i12.p15

Abstract

Many companies often overlook their social responsibility, failing to recognize its crucial role in enhancing their reputation. In the current corporate landscape, companies are increasingly focusing on capital development while also addressing environmental concerns. Greater attention is being directed toward the surrounding environment, as it can significantly influence corporate operations and outcomes.This study aims to evaluate the relationship between foreign ownership, environmental performance, and firm size with the disclosure of Corporate Social Responsibility (CSR). The research targets manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2023 period. A total of 40 samples were selected using the purposive sampling method. The data analysis was conducted using multiple linear regression, employing SPSS as the analytical tool.The findings indicate that foreign ownership does not have a significant effect on CSR disclosure. Similarly, firm size is not significantly associated with CSR disclosure. However, environmental performance demonstrates a significant influence on the scope of CSR disclosure. These results suggest that companies should prioritize environmental performance as a key driver of CSR initiatives. This study underscores the importance of Corporate Social Responsibility as a means for businesses to positively engage with and influence their surrounding environment.
Board Independence, Audit Committee Characteristics, and Sharia Supervisory Board on Audit Report Lag Siti Julfa; Novi Lailiyul Wafiroh
E-Jurnal Akuntansi Vol 34 No 12 (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.i12.p13

Abstract

This study empirically examines the influence of board independence, audit committee size, audit committee expertise, audit committee meeting frequency, and the presence of Sharia Supervisory Boards (SSBs) on audit report lag. The research focuses on Islamic banking entities, specifically Islamic Commercial Banks (BUS) and Sharia Business Units (UUS) listed with the Financial Services Authority (OJK) in Indonesia during the 2019–2023 period. The sample was determined using a purposive sampling technique, resulting in 130 observations that met the specified research criteria. Data analysis was conducted using logistic regression to assess the relationship between the governance variables and audit report lag. The findings indicate that board independence, the frequency of audit committee meetings, and the presence of an SSB have a significant negative effect on audit report lag, suggesting these factors contribute to faster audit completion. In contrast, audit committee size and audit committee expertise do not exhibit a statistically significant effect. This study introduces a novel perspective by incorporating SSB variables and adapting the measurement approach to reflect the Indonesia Stock Exchange (IDX) policy, which extends the deadline for financial report submissions. The results provide valuable insights into the governance mechanisms that can potentially enhance audit efficiency and reduce audit report lag within the context of Islamic banking.
Analysis of PSAP 17 Investment Property Implementation in the Central Government Financial Report (LKPP) Ilham Akbar; Ratna Wardhani
E-Jurnal Akuntansi Vol 34 No 12 (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.i12.p12

Abstract

This research aims to evaluate the process and constraints of the impact of the implementation of PSAP 17 Investment Property in the Central Government Financial Report (LKPP) and the relevance of the use of fair value in accordance with IPSAS 46 Measurement in the presentation of Investment Property for Stakeholders of LKPP. The method used is a qualitative method through a case study approach on the implementation of PSAP 17 and a simulation method in the restatement of investment property values using fair value measurements. The results of the study indicate that the presentation of investment property in LKPP is in accordance with PSAP 17 but is more relevant for stakeholders of LKPP if presented using fair value measurement. This study recommends that in order to accelerate the presentation of investment properties in LKPP, it is necessary to improve the competence of the government financial report preparation team and improve the integrated government financial application system as well as propose a revision to government accounting standards that allow for periodic fair value measurements.
Analisis Identifikasi Risiko atas Pengelolaan Barang yang Menjadi Milik Negara (Studi Kasus: Kantor ABC) Debura Nila Anggraini; Dyah Setyaningrum
E-Jurnal Akuntansi Vol 34 No 12 (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.i12.p07

Abstract

The management of State-Owned Assets (SOA) at the ABC Office has consistently been identified as an issue in the audit findings of the Supreme Audit Agency (BPK) from 2021 to 2023. This persistent concern necessitates an analysis to determine whether the risk identification processes for SOA management at the ABC Office align with the standards outlined in PMK Number 222 of 2021 and KMK Number 105 of 2022. This study employs a qualitative case study methodology. The research findings were derived from a content analysis of secondary data and validated through semi-structured interviews with eight informants employed at the ABC Office. These combined methods ensured the reliability and depth of the results. The study's findings reveal that the risk identification process for managing State-Owned Assets does not fully comply with the relevant regulations. A significant issue lies in the tendency to prioritize risk events based on the focus and directives of the unit leader overseeing the risk owner. Consequently, several critical risks related to SOA management remain unidentified. To address these shortcomings, it is essential for the ABC Office to enhance the involvement of the risk management unit. By providing greater support to the SOA management unit (the risk owner), the risk management unit can facilitate the selection of appropriate risk identification techniques. This approach would enable the identification of key risks that hinder effective SOA management, thereby improving compliance and operational effectiveness.
Future Cash Flow Prediction Model with Accounting Conservatism as Moderating Muji Burrohman; Syarif M. Helmi; Hernawan Hernawan
E-Jurnal Akuntansi Vol 34 No 12 (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.i12.p10

Abstract

This study aims to analyze whether operating cash flows, net income, and revenue influence future cash flows and examine whether accounting conservatism moderates the effect of operating cash flows, net income, and income on future cash flows. The sample in this study were companies listed on the Kompas100 index of the Indonesia Stock Exchange for the 2015-2020 period. The sample includes 320 company financial statements, which were obtained using purposive sampling method. This study uses multiple linear regression models to test the ability of operating cash flows, net income, and revenue in predicting future cash flows with accounting conservatism as a moderating variable. The test results show that operating cash flows and net income have a significant effect on future cash flows. This study also shows that revenue has no effect on future cash flows. In this study, accounting conservatism has an effect in moderating the relationship between operating cash flows, net income, and revenue in predicting future cash flows.
Enhancing Accounting Students' Competencies through Digital Accounting Information System Design Fahmi Sahlan; Nuzul Ibnu Hajar; Sriayu Pracita
E-Jurnal Akuntansi Vol 34 No 12 (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.i12.p16

Abstract

This study aims to develop a learning model that integrates the ADDIE approach with project-based learning to enhance students' analytical skills and deepen their understanding of accounting concepts. The model focuses on the design of accounting information systems using Excel Visual Basic for Applications (VBA), providing a practical, technology-driven framework for accounting education. The research adopts a Research & Development (R&D) methodology grounded in the ADDIE development model. This model encompasses five key stages: conducting a needs analysis, designing the learning framework, developing materials and learning scenarios alongside Excel VBA applications, implementing the model, and evaluating its effectiveness in achieving learning outcomes. The findings reveal that the project-based learning model for accounting information system design using Microsoft Excel VBA is both valid and effective. It significantly enhances students' understanding and skills in the Accounting Study Program at STIE Enam Enam Kendari. Validation results confirm the high quality of the developed learning model and its potential for effective implementation in accounting education, offering valuable insights for improving teaching and learning processes in similar academic settings.
Determinants of Taxpayer Compliance: The Roles of Understanding, Socialization, System Implementation, and Sanctions Dhea Ajeng Kursillah; Agustina Ratna Dwiati
E-Jurnal Akuntansi Vol 34 No 12 (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.i12.p19

Abstract

This research was motivated by instances of fraudulent tax reporting by corporate taxpayers in Gresik Regency. The study aims to test and examine the influence of tax law knowledge, tax socialization, modern administrative systems, and tax penalties on taxpayer compliance. The population for the study consisted of cooperative taxpayers registered with the Trade, Industry, and Micro, Small, and Medium Enterprises Cooperative Office in Gresik Regency, totaling 763 taxpayers. Using a probability sampling method, a sample of 88 respondents was selected, determined using the Slovin formula. The researchers employed hypothesis testing using the Structural Equation Model (SEM) method with SmartPLS software. The results indicate that understanding tax regulations, tax socialization, and modern administrative systems have a strong positive impact on taxpayer compliance. However, tax penalties were found to have a relatively negative influence on compliance.
Assessing Internal Controls in Firearms Warehouse Management: A Case Study of XYZ Agency Yurinto Aristo; Siti Nurwahyuningsih Harahap
E-Jurnal Akuntansi Vol 34 No 12 (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.i12.p04

Abstract

This study evaluates internal control practices in the management of firearms warehouses at the head office of the XYZ Agency. The research is motivated by the significant risks associated with the misuse of firearms and audit findings that reveal discrepancies in firearm records, indicating weaknesses in internal control systems. Addressing these issues is critical to ensuring accountability and effective resource management. Adopting a qualitative methodology with a case study approach, the study analyzes internal control deficiencies specific to firearms warehouse management. Data were collected through interviews, observations, and document reviews, enabling a comprehensive exploration of the subject. The analysis employed content analysis to extract meaningful insights from verbal and textual data. The evaluation framework was based on the Internal Control—Integrated Framework (COSO 2013), with a focus on the components of risk assessment and control activities. The findings reveal significant deficiencies in the internal control procedures governing firearms warehouse management. These shortcomings underscore the need for strengthened measures to mitigate risks and enhance operational effectiveness. The study offers recommendations aimed at improving internal control mechanisms and ensuring better compliance at the XYZ Agency. Additionally, the findings may serve as a valuable reference for other agencies with similar responsibilities.
Green Gains: The Role of Environmental Initiatives and Intellectual Capital in Enhancing Firm Value in Emerging Markets Ferdinand I.P Sinaga; Dian Saputra
E-Jurnal Akuntansi Vol 34 No 12 (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.i12.p06

Abstract

This study explores how intellectual capital management and environmental sustainability contribute to enhancing firm value in competitive markets. It addresses a critical knowledge gap by examining the interplay between sustainability, innovation, and firm value in emerging markets, with integrated reporting considered as a moderating variable. Through panel regression analysis of 252 observations within the consumer cyclicals sector from 2021 to 2023, the findings reveal that environmental performance has a significant and positive impact on firm value. In contrast, intellectual capital does not exhibit a direct influence on firm value. Furthermore, integrated reporting weakens the relationship between environmental performance and firm value but does not moderate the link between intellectual capital and firm value. These results provide practical insights for firms seeking to refine their sustainability strategies in competitive markets and contribute to the academic discourse on the role of integrated reporting as a moderating factor in the nexus of sustainability, innovation, and value creation.

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