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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
Kemudahan Penggunaan Sistem Informasi Akuntansi Memoderasi Pengaruh Kemampuan Teknis Pengguna Dan Kecerdasan Intelektual Pada Kinerja Karyawan Ni Putu Riska Antari; Ni Luh Sari Widhiyani
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.p14

Abstract

The study aims to empirically examine the relationship between user technical ability and intellectual intelligence on employee performance at the Bangli Regency People's Economic Bank with the ease of use of accounting information systems as a moderating variable. The study population included all employees of BPR Bangli Regency totalling 134 people, with 52 people involved in terms of AIS. The sampling method is nonprobability sampling with purposive sampling technique. The data were analysed using the Moderated Regression Analysis (MRA) technique. The results showed that user technical ability had no effect on employee performance and intellectual intelligence had a positive influence on employee performance. Ease of use of AIS is also proven to be able to moderate the influence of these two factors on employee performance.
Pemetaan Hubungan Antara Green Innovation dan Financial Performance: Analisis Bibliometrik Kasriani Kasriani; Ersa Tri Wahyuni; Dini Rosdini
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.p08

Abstract

This research emerged due to the increasing issue of a company’s sustainable development, especially the environment that affects financial performance. Finding, characterizing, and analyzing the evolution of research publishing trends investigated by researchers globally is the goal of this systematic literature review model study. Using the SR technique as the central methodology, researchers gathered 138 documents from the Scopus database between 2013 and 2023. The findings indicate that the number of publications from joint studies of different nations worldwide has significantly increased. These papers include topics such as the impacts of GI and the urgency of implementing it. Access to study data, funding assistance, and researcher interest all affect the annual rise. This study offers several recommendations to improve organizational knowledge related to GI and FP.
Pengendalian Internal Pada Supply Chain Management Perusahaan Konstruksi Rahmi Sri Wahyuni; Tubagus Muhamad Yusuf Khudri
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.p17

Abstract

This study aims to evaluate the implementation of internal control in the supply chain management of PT X (Construction Company) by referring to Internal Control COSO 2013. This case study research uses a qualitative approach with data collection methods carried out are observation, document analysis and interviews. Data were analyzed using content analysis. The results showed that the implementation of internal control was inadequate in terms of the control environment, risk assessment, control activities, information and communication and monitoring activities. Each component has weaknesses in its application. Thus, it can be concluded that the application of internal control is inadequate in the supply chain management of PT X
Financing Decisions and Green Accounting: The Moderating Role of Profitability Irma Christiani; Afni Eliana Saragih
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.p09

Abstract

Environmental management has emerged as a pressing global concern, prompting governments worldwide to mandate the adoption of environmentally sustainable practices, commonly referred to as green accounting. This study examines the effects of debt financing and equity financing decisions on green accounting practices while also investigating the moderating role of profitability in these relationships. The research utilizes secondary data collected from manufacturing firms in the basic industry and chemical sectors listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. A panel data regression analysis with moderation effects was employed, with preliminary testing conducted to determine the most appropriate econometric model: Fixed Effect Model (FEM), Common Effect Model (CEM), or Random Effect Model (REM). The findings reveal that debt financing negatively impacts green accounting practices, while equity financing has a significant positive effect. However, profitability was not found to moderate the relationship between financing decisions and green accounting. These results underscore the distinct influences of financing strategies on corporate environmental practices and suggest that profitability alone may not enhance the integration of green accounting within financing decisions.
Evaluation of the Examination of Public Appraisers and Public Appraisal Service Offices at the Center for Financial Profession Development Ganda Tua Hasiholan Marbun; Fitriany Fitriany
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.p05

Abstract

The study aims to evaluate the implementation of the examination of Public Appraisers (PP) and Public Appraisal Service Offices (KJPP) by the Financial Profession Development Center (PPPK) based on factors of top management support, human resources, and Examination Guidelines. The background of the study was the increase in the number of examination findings and complaints against PP and KJPP which showed non-compliance of PP and KJPP with laws and regulations, codes of ethics, and professional standards, so that it could give rise to legal cases. The method in the study used a descriptive qualitative approach through a case study of an evaluation model of data on PPPK and interviews with PPPK employees including the examination team (members, chairs, and coordinators). The results of the study showed that the implementation of the examination of PP and KJPP at PPPK had been carried out based on risk and in accordance with regulations and Examination Guidelines. In order to improve, an examination blueprint is needed, increased firmness in imposing sanctions, motivation for the examination team to pass the certification exam, and the addition of provisions and formats for the examination team's work papers in the Examination Guidelines. Keywords: Examination; Public Appraiser; Public Appraisal Service Office; Center for Development of Financial Profession.
Reaksi Pasar Modal Indonesia Atas Pemilu Serentak Tahun 2024 Pande Gede Bagus Armana Putra; P. Dyan Yaniartha Sukartha
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.p02

Abstract

This study aims to analyze the reaction of the Indonesian capital market to the simultaneous general election event in 2024. Measurements were made on 764 company samples. The measurement aspect uses abnormal return and cumulative abnormal return. Through the analysis method used includes descriptive statistical test, one sample t-test, and paired t-test. The test results on the first hypothesis show a significant abnormal return on the first day and the third day after the simultaneous general election in 2024 and on the second hypothesis show a significant cumulative abnormal return difference between before and after the simultaneous general election in 2024. The test results show that the 2024 simultaneous general election event has information content that forms a reaction to the Indonesian capital market.
Tax Compliance Transformation: The Role of E-Tax System and Money Ethics Through Taxpayer Behavioral Intentions Risma Nurhapsari; Aftuqa Sholikatur Rohmania; Erlinda Sholihah
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.p11

Abstract

This study examines the impact of attitudes toward the e-tax system, e-tax system adoption, and money ethics on tax compliance, with taxpayer behavioral intentions serving as a mediating variable. A mixed-method approach, integrating both qualitative and quantitative methodologies, was employed. Data were collected through semi-structured interviews and a survey of 200 culinary MSME respondents in Central Java. The analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that taxpayer behavioral intentions significantly and positively influence tax compliance. However, attitudes toward the e-tax system exhibit a significant negative effect. In contrast, e-tax system adoption positively and significantly impacts tax compliance, while money ethics, though negatively related, has an insignificant effect. Additionally, attitudes toward the e-tax system negatively affect taxpayer behavioral intentions, whereas e-tax system adoption has a significant positive impact. Money ethics again show a negative but statistically insignificant effect on behavioral intentions. Notably, taxpayer behavioral intentions mediate only the relationship between e-tax system adoption and tax compliance. This study provides valuable insights for tax authorities, emphasizing the need for policies that enhance MSME tax compliance by addressing behavioral barriers and optimizing the adoption of digital tax systems.
Pengaruh Revisi Anggaran, Partisipasi Anggaran dan Tingkat Kesulitan Terhadap Pencapaian Anggaran yang Efektif pada Hotel Berbintang di Kota Denpasar. Km Sri Aprianti Jw; I Gusti Ayu Made Asri Dwija Putri
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.p20

Abstract

This study aims to obtain empirical evidence of the effect of budget revisions, budget participation, and the level of difficulty of budget targets on budget effectiveness at star hotels in Denpasar City. In this study the dependent variable is Budget Effectiveness, while the independent variables in this study are Budget Revision, Budget Participation and Difficulty Level of Budget Targets. The method used is incidental sampling, namely conducting a survey by distributing questionnaires to respondents using (google form). The method of determining the sample uses the incidental sampling approach. The data analysis technique uses multiple linear regression. The results show that the Budget Revision has a positive and insignificant effect on Budget Effectiveness, Budget Participation has a positive and significant effect on Budget Effectiveness, and the Difficulty Level of Budget Targets has a positive and significant effect on Budget Effectiveness.
The Moderating Effect of Sharia Stock Index Inclusion on the Relationship Between Sustainability Performance and Profitability Nadya Ariana; Miranti Kartika Dewi
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.p03

Abstract

This study examines the relationship between sustainability performance and profitability, with a specific focus on the moderating role of inclusion in the Sharia Stock Index. The index's screening criteria are hypothesized to align with sustainability objectives, potentially enhancing firm profitability. The analysis is based on a sample of 75 firms from Indonesia and Malaysia over the period 2018–2022. Using panel data regression, the findings reveal a positive relationship between overall ESG (Environmental, Social, and Governance) scores and profitability. However, no significant relationship is identified between individual ESG pillar scores and profitability. Additionally, the moderating effect of Sharia Stock Index inclusion on the sustainability performance–profitability relationship is not supported by the results. This study contributes to the literature by exploring the interplay between sustainability performance and profitability within the context of Muslim-majority ASEAN countries. It also challenges assumptions regarding the role of Sharia Stock Index inclusion, offering fresh insights for investors and policymakers aiming to balance sustainability objectives with financial performance.
Cash Pooling in Tax Dispute Perspective: Efficiency and Regulatory Challenges Denis Diastiti; Arifin Rosid
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.p01

Abstract

Cash pooling is a cash management strategy that is designed to enhance efficiency. Cash pooling entails transactions with affiliated entities, that can lead to disputes with the tax authorities. The objective of this research is to identify the underlying causes of disputes and to propose strategies for the minimization of such disputes in the future. A qualitative approach was employed, utilizing a case study methodology. This entailed a content analysis of tax court decisions issued between 2021 and 2023 related to cash pooling disputes, complemented by interviews with relevant sources. The analysis identified four principal categories of causes of tax disputes over cash pooling. Disputes occur due to tax auditor factors (competence, communication, proof), taxpayers (documentation and fairness), audit methods (audit guidelines, interpretation of agreements, delineation of transactions), and the absence of domestic regulations related to cash pooling.

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