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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 3,329 Documents
 217   218   219   220   221 
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN PADA KINERJA MANAJERIAL YANG DIMODERASI SELF EFFICACY DAN MOTIVASI KERJA Dea Handrika; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 20 No 2 (2017)
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.2017.v20.i02.p01

Abstract

The purpose of a company to compete in the business competition can be realized if the managerial performance had to be effective. The managerial performance already is running effectively is to use the level of activity of budget participation of managers to employees or employees. The aimed of this study was to determine the effect of budget participation on managerial performance with self-efficacy and motivation as a moderating variable. This research was conducted at the Rural Bank city of Denpasar. The samples were  42 people, using the technique of saturated samples. Data collected with questionnaire technique. The analysis technique used is regression analysis moderation or Moderated Regression Analysis (MRA) .The results show that the budgeting participation has no effect on managerial performance. Similarly, self-efficacy that can strengthen the effect of budget participation on managerial performance. Meanwhile, work motivation is able to weaken the influence of budget participation on managerial performance.
Pengaruh Prinsip-Prinsip Good Governance pada Kinerja Keuangan LPD di Kabupaten Karangasem Luh Ade Kusuma Yanti; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 30 No 3 (2020)
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.2020.v30.i03.p13

Abstract

The purpose of this study was to determine the effect of the principles of good governance on LPD financial performance in Karangasem Regency. The location of the study was conducted at the LPD in Karangasem Regency. The sampling method is purposive sampling technique. Samples obtained were as many as 90 LPD. Financial performance is measured using LPD financial statements from 2016-2018. Good governance principles are measured using statements in the questionnaire distributed to the sample LPD. Technical analysis uses multiple linear regression analysis. Based on the test results obtained that the principles of good governance, namely transparency, accountability, responsibility, independence, and reasonableness have a positive effect on LPD financial performance in Karangasem Regency. Keywords: Good Governance; Financial Performance; Village Credit Institutions.
Penerapan Sistem E-Faktur dan Kepatuhan Pengusaha Kena Pajak dengan Pemahaman Internet Sebagai Variabel Moderasi I Gusti Ayu Putu Kusumawati; I Ketut Jati
E-Jurnal Akuntansi Vol 32 No 10 (2022)
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.2022.v32.i10.p16

Abstract

The e-invoice system is an electronic tax invoice application provided by the Directorate General of Taxes that can be accessed via the internet to facilitate taxable entrepreneurs in carrying out their tax obligations. This study aims to determine the effect of the e-invoicing system on the compliance of taxable entrepreneurs with the understanding of the internet as a moderating variable. The research was conducted on taxable entrepreneurs registered at the South Badung Pratama Tax Service Office. The research sample amounted to 60 using the convenience sampling method. The data analysis technique used is Simple Linear Regression Analysis and Moderated Regression Analysis (MRA) Method. The results showed that the e-invoicing system variable had a positive and significant effect on the Compliance of Taxable Entrepreneurs, while the understanding of the internet did not moderate the effect of the Implementation of the E-Invoicing System on the Compliance of Taxable Entrepreneurs. Keywords E-Invoices; Taxable Entrepreneur Compliance; Internet Understanding.
Kebijakan Pajak Indonesia Menanggapi Krisis COVID-19: Manfaat bagi Wajib Pajak Aswin Padyanoor
E-Jurnal Akuntansi Vol 30 No 9 (2020)
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.2020.v30.i09.p04

Abstract

The economy has changed dramatically since the COVID-19 outbreak began. The impact that occurred in Indonesia was almost on all fronts, and the Government continued to issue policies due to this impact. Tax policies that are designed to provide incentives for affected taxpayers are expected to increase economic growth. This research was conducted to map 14 Tax Policies in three Regulations issued by the Government based on the objective of reducing the economic impact of the COVID-19 pandemic. The study used a qualitative method with a descriptive approach obtained. Then perform data analysis using three stages of analysis techniques in the form of data collection, data reduction, and concluding. The results of the study state that Indonesia has issued a policy to help taxpayers who are affected by COVID-19. Benefits for taxpayers, namely a reduction in rates to an exemption from income tax, the goal is that the economy which has stopped moving up becomes stable. Keywords: Tax Incentives; Tax Policy; Taxpayers.
PENGARUH PARTISIPASI ANGGARAN, INFORMASI ASIMETRIS, PENEKANAN ANGGARAN DAN KOMITMEN ORGANISASI PADA SENJANGAN ANGGARAN Nyoman Purmita Dewi; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 9 No 2 (2014)
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 was to find out the effect of (1) budgetary participation on the budgetary slack, (2) asymmetric information on budgetary slack, (3) budget emphasis on budgetary slack and (4) organizational commitment on budgetary slack. The sample in this study is the boss and the staff involved in the budgeting process at the Regional Enterprise Parking Denpasar obtained by the method of census or in other words using saturated samples. The data was collected using the instrument in the form of interviews and questionnaires. The hypothesis tested in this study by using analysis of multiple linear regression. The results of this study are (1) there is a negative effect between budgetary participation and budgetary slack (2) there is a positive effect between asymmetric information and budgetary slack (3) there is a positive effect between budget emphasis and budgetary slack, and (4) there is a negative influence between organizational commitment and budgetary slack.
Reaksi Pasar atas Pengumuman Larangan Ekspor Crude Palm Oil dan Produk Turunannya Dwi Ega Cahyani; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 33 No 8 (2023)
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.2023.v33.i08.p04

Abstract

This research aims to determine the reaction of capital market investors to the announcement of a ban on the export of Crude Palm Oil (CPO) and its derivative products. This research uses an event study approach for 7 days of observation in 2022. Market reactions in this research are measured using Cumulative Abnormal Return (CAR). The population of this research is oil palm plantation companies listed on the Indonesia Stock Exchange in 2022. The sampling method uses a purposive sampling technique. The number of samples obtained was 20 companies. This research uses one sample t-test data analysis techniques. The results of data analysis show that investors in palm oil plantation companies reacted negatively to the announcement of a ban on exports of CPO and its derivative products. This proves that investors pay attention to external events that can influence company performance. Keywords: Market Reaction; Event Study; Abnormal Return; CPO Export Ban
Karakteristik Komite Audit Pada Audit Report Lag Cokorda Istri Mas Pradnyadari Pemayun; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 31 No 1 (2021)
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.2021.v31.i01.p12

Abstract

This study examines the relationship between the characteristics of the Audit Committee and Audit Report Lag. Audit committee characteristics are measured by several variables, namely the size of the audit committee, the independence of the audit committee, and the audit committee meeting. This research was carried out on manufacturing companies listed on the Indonesia Stock Exchange in 2014-2016. The number of samples used in this study were 44 companies obtained by purposive sampling method. Data analysis techniques were carried out using multiple linear regression analysis techniques. Based on the results of the analysis, it shows that the audit committee characteristics as measured by the size of the audit committee have a significant negative effect on audit report lag. This study also found that the independence of the audit committee had a positive influence and the audit committee meeting had no effect on audit report lag. Keywords: Audit Committee Size; Audit Committee Independence; Audit Committee Meeting; Audit Report Lag.
Pengaruh Konflik Peran, Ketidakjelasan Peran, Struktur Audit, Motivasi Dan Kepuasan Kerja Pada Kinerja Auditor Putu Nita Winidiantari; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 12 No 2 (2015)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Auditor performance concern users of financial statements in its duty to audit and ensure that the financial statements have been prepared in accordance with generally acceptable accounting principles. This study aims to influence of role conflict, role ambiguity, audit structure, motivation, job satisfaction on performance auditor in KAP in Bali. The samples used  60 samples. The method of data was a questionnaire. Analysis techniques used  multiple linear regression analysis. The results describe the role conflict and role ambiguity does not have effect on the performance auditors. Other variables that audit structure, motivation, job satisfaction had positive impact in performance auditors.
Analisis Rasio Keuangan di Bank Perkreditan Rakyat Kabupaten Badung
E-Jurnal Akuntansi Vol 31 No 6 (2021)
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.2021.v31.i06.p12

Abstract

Changes in profit trend decreased in The People's Credit Bank of Badung Regency and the gap in research became the basis for research on the influence of Non Performing Loan, Capital Adequacy Ratio, Loan to Deposit Ratio and Debt to Asset Ratio on changes in profit at The People's Credit Bank in Badung Regency. The population in this study was 52 units of People's Credit Bank located in Badung Regency. The selection of samples using purposive sampling, so that obtained the number of samples of People's Credit Bank in Badung is as many as 44 banks. The analytical technique used is multiple linear regression analysis. The results of the analysis showed that Non Perfoming Loan has a negative effect on the change in profit, Capital Adequacy Ratio and Loan to Deposit Ratio have a positive effect on the change in profit, while the Debt to Asset Ratio has no effect on the change in profit at the People's Credit Bank in Badung Regency for the period 2015-2019. Keywords: Changes in Profit; NPL; CAR; LDR; DAR.
Sistem Informasi Keuangan Dalam Meningkatkan Akuntabilitas Desa Putri Dinda Gunawan; Animah Animah; Isnawati Isnawati
E-Jurnal Akuntansi Vol 32 No 7 (2022)
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.2022.v32.i07.p16

Abstract

The purpose of this research is to find out how the implementation of financial information system in increasing accountability in Batuyang village. This research is a descriptive type of research. The informants involved were the Head of Batuyang Village, Treasurer of Batuyang Village, Secretary of Batuyang Village, Head of Pringgabaya Sub-district, Head of BPD Batuyang Village, with a total of five informants. Data was collected by using interview, documentation and observation techniques. The results of this study are related to the implementation of a financial information system in increasing accountability in Batuyang Village which has been effective and helps in increasing the accountability of the Batuyang village government both vertically and horizontally. This can be seen from the five indicators that have been fulfilled by the Batuyang village government, namely the suitability of the information requested in the template/program, the suitability of the type of report, the accuracy and certainty of reporting time, the conformity of the requirements and reporting procedures, and feedback. The implications of this research can be taken into consideration for decision making by the Batuyang Village government in the application of the village financial information system. Keywords: Financial Information System; Accountability; Village Government; Effectiveness Measurement Parameters.

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