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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 35 No 2 (2025)" : 20 Documents clear
Engaging Youth: The Role of Social Media in Promoting Public Accountability in Local Government Elawati Elawati; Victoria Kusumaningtyas Priyambodo
E-Jurnal Akuntansi Vol 35 No 2 (2025)
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.2025.v35.i02.p18

Abstract

This study aims to analyze the influence of youth engagement in social media on public accountability in local government. The research was conducted in the Province of West Nusa Tenggara using the convenience sampling method. Data were collected through the distribution of questionnaires to youth, involving 210 respondents. Data analysis was performed using the Partial Least Square-Structural Equation Model (PLS-SEM) technique. The results of the study indicate that latent engagement, follower engagement, and expressive engagement have a positive influence on public accountability. The implications of these findings highlight the importance of increasing youth awareness and understanding of accountability, as well as encouraging greater collective participation in supporting government transparency. Keyword: Latent Engagement; Follower Engagement; Expressive Engagement; Public Accountability
Kendala Penerapan Skema Sewa Pada Pengadaan Tanah dalam Investasi Pembangunan Jalan Tol Dewi Kartika; Elvia R. Shauki
E-Jurnal Akuntansi Vol 35 No 2 (2025)
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.2025.v35.i02.p20

Abstract

This study aims to determine the constraints faced by the Government of Indonesia in implementing the lease scheme in the land acquisition process in the context of implementing investment in the construction of the Yogyakarta-Bawen toll road. The data used are primary data derived from semi-structured interviews with the Directorate General of Highways of the Ministry of Public Works and Public Housing (PUPR) and secondary data in the form of supporting documents. The data were analyzed using content analysis. The main results show that the constraints faced in the implementation of the lease scheme are the need for a process and time to negotiate towards a lease scheme agreement, the level of financial capability of the Toll Road Business Entity to pay rent, and the absence of regulations governing land leasing for development for the public interest. This study also uses the theory of equality where in this case, with the challenges faced, the lease scheme will be applied in a specific case and cannot be applied generally. Keywords: Lease; Investment; Toll Road.
Determinants of Secondary Adjustment Tax Disputes in Transfer Pricing: An Empirical Study in the Indonesian Context Hubaya Arif Auliya; Arifin Rosid
E-Jurnal Akuntansi Vol 35 No 2 (2025)
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.2025.v35.i02.p06

Abstract

Tax disputes involving secondary adjustments in transfer pricing at the Indonesian Tax Court have risen, despite a decline in cases filed by the Directorate General of Taxes between 2021 and 2023. This study examines the underlying causes of these disputes through Root Cause Analysis (RCA) and Fishbone Diagrams. The analysis draws on 358 court rulings, a comprehensive literature review, and semi-structured interviews with eight key stakeholders, including judges, tax auditors, tax objection officers, and tax consultants. The findings highlight several critical factors contributing to these disputes. These include the lack of a clear definition for disguised dividends—an issue arising from the application of secondary adjustments under Indonesian regulations—varying interpretations of Ministry of Finance Regulation No. 22/2020, limited technical competence among tax auditors, and aggressive tax audit targets. These factors create legal uncertainty and increase the likelihood of disputes. To address these challenges, the study recommends clarifying relevant regulations, strengthening tax auditor training programs, and shifting the focus of tax audits from quantity to quality. Implementing these measures is expected to enhance legal certainty, reduce the frequency of disputes, and contribute to a more robust and effective tax administration system in Indonesia. Keywords: Secondary Adjustment; Transfer Pricing; Tax Disputes; Indonesian Tax Court; Root Cause Analysis
Influence of Managerial Ownership, Board Independence, and Leverage on Financial Performance in the Financial Sector Francis Francis; Estralita Trisnawati; Sriwati Sriwati
E-Jurnal Akuntansi Vol 35 No 2 (2025)
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.2025.v35.i02.p07

Abstract

This study examines the impact of managerial ownership, independent commissioners, and leverage on the financial performance of financial sector firms in Indonesia, with the growth of Bank Indonesia's interest rates as a moderating variable. A quantitative research approach is employed, utilizing secondary data from the financial statements of financial sector companies listed on the Indonesia Stock Exchange (IDX). The analysis is conducted using Moderated Regression Analysis (MRA). The findings indicate that managerial ownership and independent commissioners positively influence financial performance, while leverage exhibits a nonlinear relationship with financial performance. Additionally, the growth of Bank Indonesia's interest rates moderates the relationship between leverage and financial performance, reinforcing specific interactions between the independent variables and firm performance. These results provide insights into the role of corporate governance mechanisms and capital structure in shaping financial outcomes within Indonesia’s financial sector. Keywords: Managerial Ownership; Independent Commissioners; Leverage; Financial Performance; Bank Indonesia Interest Rate Growth.
Challenges in Supervising VAT Collection within Electronic Commerce Systems Fakhri Jamal Yusuf Siregar; Siti Nuryanah
E-Jurnal Akuntansi Vol 35 No 2 (2025)
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.2025.v35.i02.p03

Abstract

The Directorate General of Taxes (DGT) has redefined the duties and functions of the Permanent Establishments and Expatriates Tax Office (KPP Badora) to include the supervision of business actors engaged in Trading Through Electronic Systems (TTES). This study aims to analyze the challenges faced by Account Representatives (ARs) at KPP Badora in supervising TTES VAT collectors, using the ADKAR model as an analytical framework. A case study approach was adopted, employing a mixed-methods research design. Data were collected through questionnaires and interviews to provide both quantitative and qualitative insights. The findings indicate that ARs encounter significant obstacles in supervising TTES VAT collectors, particularly in three aspects of the ADKAR model: knowledge, ability, and reinforcement. While awareness and desire were not identified as major challenges, the study highlights key difficulties in other areas. In the knowledge aspect, ARs lack a comprehensive understanding of the business processes of TTES VAT collectors. In the ability aspect, several challenges were identified, including the absence of comparative transaction value and traffic volume data, insufficient support from supervisory information systems, and unenforceable sanctions. Finally, in the reinforcement aspect, ARs lack a supervisory business process tailored to the unique characteristics of TTES VAT collectors, further complicating enforcement and compliance monitoring. Keywords: Account Representative; ADKAR; Supervision; VAT; TTES.
Analysis of Employee Readiness to Strengthen the Success of Digital Transformation in Public Institutions Widya Ayu Ratnasari; Ancella Anitawati Hermawan
E-Jurnal Akuntansi Vol 35 No 2 (2025)
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.2025.v35.i02.p15

Abstract

This study aims to analyze employee readiness in supporting the successful implementation of digital transformation at the Directorate General of Taxes (DGT). Using a qualitative approach, this research utilizes questionnaires and Focus Group Discussions so as to gain a more detailed perspective. The findings show that although employees show a high level of awareness and motivation, there are still gaps in understanding the implications of the transformation on daily tasks, especially for those with less experience. The complexity of the new system and existing communication challenges highlighted areas for improvement in training and reinforcement strategies. The research concludes that addressing these readiness gaps through targeted interventions, such as enhanced training and clear communication, is critical to sustaining employee engagement and achieving the desired transformation outcomes. This research provides actionable insights for public institutions that are undertaking digital transformation efforts. Keywords: Change Readiness; Digital Transformation; Public Sector; ADKAR.
Pengendalian Konflik Agensi dalam Tahapan Investasi pada Startup dengan Pendanaan Modal Ventura Ratih Mustikoningsih; Budi Frensidy
E-Jurnal Akuntansi Vol 35 No 2 (2025)
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.2025.v35.i02.p19

Abstract

This research aims to manage agency conflicts such as information asymmetry and moral hazard that occur during the pre-investment to post-investment phases. During the investment process, Venture Capital acts as the principal, while Startups act as the agents. This study employs a qualitative method with a case study approach. The research subjects consist of one (1) Startup in the financial technology (fintech) sector and two (2) Venture Capital firms, one owned by a State-Owned Enterprise (SOE) and the other privately owned. The findings indicate that managing agency conflicts between Venture Capital and Startups requires comprehensive pre-investment assessments, including initial selection that covers financial and non-financial aspects, as well as contractual agreements involving a due diligence process. Meanwhile, post-investment management is carried out through performance monitoring, staged funding, and forming a Venture Capital Syndicate. Keywords: Agency Conflict; Moral Hazard; Information Asymmetry; Venture Capital; Startup.
Evaluation of the Effectiveness of the Implementation of the Enterprise Resource Planning (ERP) System on the Financial Reporting Process of PT Telecommunications Company Surya Madukara; Aria Farah Mita
E-Jurnal Akuntansi Vol 35 No 2 (2025)
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.2025.v35.i02.p04

Abstract

This study aims to evaluate the effectiveness of the ERP system implemented at PT ABC, one of the largest telecommunications companies in Indonesia. This evaluation is important to ensure the ERP system provides optimal benefits for the company. This research uses a qualitative method with triangulation analysis through interviews with 5 resource persons and document analysis related to ERP. The Delone and Mclean model is used to assess system effectiveness based on five main aspects: System Quality, Information Quality, Service Quality, User Satisfaction, and Net Benefit. The results showed that the ERP system at PT ABC was effective in the aspects of System Quality, Information Quality, User Satisfaction, and Net Benefit. However, the Service Quality aspect still needs to be improved through further training. The advantage of this research is a comprehensive approach that assesses ERP effectiveness not only from the technical side, but also user satisfaction and business benefits. Keywords: Enterprise Resource Planning (ERP); Delone and Mclean; Financial Report; Information System.
English Mekanisme Corporate Governance pada Sustainability Reporting Nico Priyantha Tarigan; Tubagus Muhamad Yusuf Khudri
E-Jurnal Akuntansi Vol 35 No 2 (2025)
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.2025.v35.i02.p16

Abstract

This research evaluates the implementation of risk culture at PT XYZ, focusing on the IRM Framework 2012. Despite its significance, PT XYZ's risk culture remains suboptimal, primarily due to low employee risk awareness. This has led to a three-year surge in the Allowance for Doubtful Accounts, potentially impacting profitability. A qualitative case study, combining surveys and interviews, was conducted to investigate underlying causes. Results reveal an "adventurous" decision-making style among employees, which while fostering innovation, can lead to impulsive choices. Furthermore, the analysis of eight risk culture aspects identified four areas for improvement: Responding to Bad News by encouraging open communication and recognizing risk reporting, Rewarding Appropriate Risk Taking by aligning incentives with responsible risk-taking behaviors, Risk Resources by strengthening the risk management department's independence and capacity and Risk Competence by enhancing employee risk knowledge and skills through training and certification. By addressing these areas, PT XYZ can bolster its risk culture and mitigate potential future losses. Keywords: Evaluation; Risk Culture; Financial Company .
Fraud Pentagon Theory terhadap Potensi Kecurangan Laporan Keuangan Perusahaan Pertambangan Bursa Efek Indonesia Faisal Riyanda Putra; Novita Weningtyas Respati; Muhammad Hudaya
E-Jurnal Akuntansi Vol 35 No 2 (2025)
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.2025.v35.i02.p10

Abstract

The study's aims are to test the components in the fraud pentagon theory on fraudulent financial statements in mining businesses. The fraud pentagon has five components: hubris, pressure, ability, justification, and opportunity. In this study, the population includes all mining companies registered on the Indonesian Stock Exchange between 2016 and 2019. The sample is 48 determined using a purposive sampling method. The data was analyzed using logistic regression. The findings of this study demonstrate that shifting auditors, the nature of the industry, external pressure, financial stability, and financial targets all have an impact on the likelihood of misleading financial reporting. On the other hand, the frequency of CEO photographs in annual reports, director changes, weak internal oversight, and managerial ownership have little effect on the possibility of financial report fraud. Regulators, auditors, management, and boards of commissioners should be aware of these various elements in order to prevent and reduce the possibility of fraudulent activity in financial reports. Keywords: Fraud Pentagon Theory; Potential Fraud; Pressure; Opportunity; Rationalization; Ability; Arrogance.

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