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 19 Documents
 1   2 
Search results for , issue "Vol 35 No 3 (2025)" : 19 Documents clear
Effect of Financial Literacy, Financial Reporting, And Risk Management on Financial Performance of Msmes With Innovative Behavior As Mediator Septianto Sudharmasto; Theresia Dwi Hastuti
E-Jurnal Akuntansi Vol 35 No 3 (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

Abstract

The purpose of this study is to determine the influence of financial literacy, financial report preparation ability and risk management on financial performance. Types of quantitative research. The sample method used is nonprobability sampling with the Convenience sampling technique of 280 MSME respondents in Central Java. Financial literacy has been proven to have a positive effect on the financial performance of MSMEs. The ability to prepare financial statements has been proven to have a positive effect on the financial performance of MSMEs. Innovative behavior is able to mediate the relationship between financial literacy, and financial performance. Innovative behavior can mediate the relationship between the ability to prepare financial statements and financial performance. Keywords: Financial Literacy; Financial Report; Financial Performance; Risk Management
Penerapan Keseimbangan Pengendalian dan Fleksibilitas Anggaran Pemerintah menggunakan Sistem Pengendalian Manajemen Ariano Sitanggang
E-Jurnal Akuntansi Vol 35 No 3 (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

Abstract

This study aims to analyze the application of control balance and budget flexibility in the XYZ Government Work Unit using the four levers of control framework. The research was conducted using the case study method. XYZ Work Unit (Satker) is one of the units implementing tasks and functions in the field of government internal audit. Primary data was obtained from semi-structured interviews with Satker XYZ management. Secondary data is obtained from reviewing planning, implementation and performance reporting documents at Satker XYZ. The research resulted in the application of control balance and budget flexibility in the XYZ Government Work Unit can be supported by communicating the beliefs system, sanctioning conformity with the boundary system, preparing detailed budget diagnostic controls and interactive controls in predicting the need for budget changes. Keywords: Government Budgeting; Budget Control; Budget Flexibility.
Pengaruh Kecerdasan Sosial, Kecerdasan Adversitas, dan Metode Pembelajaran pada Tingkat Pemahaman Akuntansi Komang Riska Febyanti Mastama; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 35 No 3 (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

Abstract

This research aims to obtain empirical evidence regarding the influence of social intelligence, adversity intelligence, and learning methods on the level of understanding of accounting. The sample consisted of 317 respondents from the 2020 cohort of accounting students from Udayana University, Ganesha Education University, Warmadewa University, National Education University, and Mahasaraswati University Denpasar using the proportionate stratified random sampling method. Data collection was done through questionnaires. The analysis technique used was multiple linear regression analysis. The research results indicate that social intelligence, adversity intelligence, and learning methods have a positive and significant effect on the level of understanding in accounting.
The Effect of Earnings Persistence and Leverage on Earnings Response Coefficient with Good Corporate Governance as Moderator Ni Putu Hena Adyani; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 35 No 3 (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

Abstract

This study aims to determine the effect of earnings persistence and leverage on earnings response coefficient with good corporate governance as moderation. The population of this study are IDX80 companies listed on the Indonesia Stock Exchange for the period 2019-2023. The sample was selected using purposive sampling technique and obtained a sample of 120 observations. The data analysis technique was carried out by conducting the MRA test with SPSS software. The results of this study indicate that earnings persistence has a positive effect on ERC, the higher the earnings persistence generated by the company, the higher the ERC of the company. Leverage has a negative effect on ERC, when the company has a high level of leverage it can reduce investor interest in investing, so that ERC will decrease. This study also found that GCG was able to moderate the effect of earnings persistence and leverage on ERC. Keywords: earnings response coefficient; earnings persistence; leverage; good corporate governance.
Analisis Kesenjangan Akuntansi dan Dampak PSAK 117 pada Laporan Keuangan PT Asuransi Jiwa XYZ Elene Delfia; Ludovicus Sensi Wondabio
E-Jurnal Akuntansi Vol 35 No 3 (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

Abstract

The purpose of this study is to analyze the implementation of PSAK 117 at PT XYZ through gap analysis, the impact of implementation on the presentation and measurement of financial statements of the opening balance on January 1, 2024, and the analysis of the financial impact on PT Asuransi Jiwa XYZ, a digital-based insurance company in Indonesia. The implementation of PSAK 117 is mandatory for all insurance companies and will be effective on January 1, 2025. The insurance contract measurement model based on PSAK 117 is the General Measurement Method or GMM measurement and with the Premium Allocation Approach (PAA) option if it meets the requirements. The problem in this research is that PT XYZ uses the PAA measurement method without a PAA feasibility test. The research method used is a qualitative single case study approach with primary and secondary data in the form of interviews and documentation. Data were analyzed using content analysis. The results of the study show that there are four gaps between the current conditions of PT XYZ and the requirements of PSAK 117, namely related to the definition of the contract, the level of aggregation, loss-making contracts and the premium allocation approach measurement method. The impact of implementing PSAK 117 for the opening balance of January 1, 2024 is a change in presentation according to the requirements, namely the derecognition of PSAK 104 and the recognition of PSAK 117. There are significant adjustments to assets and liabilities related to insurance and reinsurance contracts. Meanwhile, the impact on equity is due to the recognition of amortized acquisition cash flows over time. It is hoped that this research can provide contributions related to insight to management and stakeholders regarding the impact of insurance contract reporting, additional literature on the implementation of PSAK 117, understanding traditional insurance to digital insurance and become a reference for other insurance companies facing challenges in implementing PSAK 117. Keywords: PSAK 117; Financial Statement; Implementation; Life Insurance
Analisis Sengketa Pajak Atas Hasil Penggunaan Teknik Pemeriksaan Analisis Angka-Angka, Pengujian Keterkaitan, Dan Ekualisasi Ikhsan Candra Prayudi; Arifin Rosid
E-Jurnal Akuntansi Vol 35 No 3 (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

Abstract

The majority of disputes related to evidence in tax courts stem from tax disputes arising from the use of examination techniques such as numerical analysis, correlation testing, and equalization. This study aims to analyze the primary causes of tax disputes resulting from the use of numerical analysis, correlation testing, and equalization techniques, and to provide recommendations to minimize tax disputes. The researchers utilized content analysis of tax court rulings and thematic analysis of interview results. The causes of disputes were identified and grouped into five categories: authority, substance, tax officials, taxpayers, and methods. Using Root Cause Analysis and a Fishbone Diagram, the main causes of these tax disputes were found to be unclear regulations governing the guidelines for the use of current methods and examination techniques, as well as issues related to evidence. Efforts to minimize disputes can be undertaken by improving regulations related to examination methods and techniques and issuing clear regulations or guidelines on evidence. Keywords: Tax disputes; evidence; examination techniques; analysis; and result discrepancies.
Pengaruh Pelayanan Fiskus, Tarif Pajak, Dan Praktik Korupsi Trhadap Kepatuhan Pajak Dengan Good Corporate Governance (Gcg) Sebagai Variabel Moderasi (Studi Pada Umkm Di Pasar Bintaro Jakarta) Trihana Trihana; Sabaruddin Sabaruddin
E-Jurnal Akuntansi Vol 35 No 3 (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

Abstract

This study aims to analyze the effect of tax authorities services, tax rates, and corrupt practices on tax compliance with Good Corporate Governance (GCG) as a moderating variable on MSMEs in Pasar Bintaro Jakarta. Tax compliance is an important aspect in maintaining the country's fiscal stability, but there are still various challenges such as the low quality of tax authorities services, burdensome tax rates, and high levels of corruption. using a quantitative approach with a survey method. Data were obtained through questionnaires distributed to MSME owners in Pasar Bintaro. Data analysis was carried out using multiple regression methods. The results of the study indicate that tax authorities services have a significant positive effect on tax compliance, while tax rates and corrupt practices have a significant negative effect. In addition, the implementation of GCG has been proven to be able to strengthen the positive effect of tax authorities services on tax compliance, as well as moderate the negative impacts of tax rates and corrupt practices. Keywords: Tax Service; Tax Rate; Corruption Practice; Tax Compliance; GCG.
Penerapan E-Filling Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dengan Sosialisasi Perpajakan Sebagai Pemoderasi Risca Nur Wahyuni; Umaimah Umaimah
E-Jurnal Akuntansi Vol 35 No 3 (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

Abstract

This study aims to analyze the effect of E-Filling implementation and taxpayer awareness on taxpayer compliance, with tax socialization as a moderating variable. The study examines taxpayer compliance at KPP Pratama Gresik with a research population of individual taxpayers in Gresik who are registered at KPP Pratama Gresik totaling 275,042 taxpayers. Sampling using purposive sampling technique as many as 80 respondents with primary data sources obtained through questionnaires distributed according to sample criteria. Data analysis using Structural Equation Modeling (SEM-PLS) to assess the relationship between variables. The results of the analysis show that the application of E-Filling and Taxpayer Awareness has a positive effect on Taxpayer Compliance, but Tax Socialization does not moderate the relationship between the two variables on Taxpayer Compliance. Keywords: E-Filling; Compliance; Awareness; Taxation; Socialization
Evaluasi Fungsi Audit Internal dalam Mendeteksi Skimming Fraud di PT ABC Nanda Meidiana Putri; Sylvia Veronica Nalurita Purnama Siregar
E-Jurnal Akuntansi Vol 35 No 3 (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

Abstract

Fraud is a type of skimming that poses a serious threat to companies in the financing sector, including PT ABC, due to its impact on finance, reputation, and law. Internal audits play an important role in detecting and preventing skimming fraud, but their effectiveness in financing companies has not been widely explored. This study aims to evaluate the effectiveness of PT ABC's internal audit function in detecting and preventing skimming fraud. Thematic and structural narrative analysis approaches were used, with primary data obtained through semi-structured interviews with PT ABC's internal auditors. The results of the study indicate that the internal audit function at PT ABC effectively detects and reduces skimming fraud, as seen from the decrease in the number of cases from 55 at the end of 2023 to 22 cases in September 2024, as well as the reduced loss value. Implementing strict policies, using COLLAR technology, and a global standards-based audit strategy play an important role in achieving these results. Keywords: Internal Audit; Fraud Prevention; Internal Control; Skimming Fraud
Strengthening Internal Controls Over Drug Inventory: Insights from a Case Study at PT ABC Pharmacy Yudha Rahadian Prathama; Siti Nurwahyuningsih Harahap
E-Jurnal Akuntansi Vol 35 No 3 (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

Abstract

This study aims to evaluate internal controls over drug inventory at PT ABC Pharmacy. PT ABC is a company operating in two business sectors: procurement of goods and property services, as well as healthcare. The healthcare sector is the largest contributor to the company's revenue; therefore, the company places primary focus on this area. Effective internal control over drug inventory is essential for ensuring availability, forecasting needs, and preventing overstocking or shortages of medications. Proper drug management in healthcare facilities is key to maintaining the quality of primary healthcare services. This research adopts a qualitative approach using a case study method. It includes literature reviews and interviews with relevant stakeholders to identify the causes of drug overstocking and to provide recommendations for addressing these issues. The findings reveal that PT ABC needs to make improvements, including incorporating drug inventory as a component in risk assessments and developing standard operating procedures (SOPs) for risks that are currently unmitigated. These measures are necessary to prevent inventory losses due to damage or expiration. Keywords: Internal Control; Supporting Inventories; Obsolescence; Palm Oil

Page 1 of 2 | Total Record : 19

 1   2 

Filter by Year

2025 2025


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