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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
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ANALISIS PENGUNGKAPAN DAN DAMPAK PENERAPAN CORPORATE SOCIAL RESPONSIBILTY DI PT BANK PEMBANGUNAN DAERAH BALI I Gst Ngr Hiwa Sawaka K; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 16 No 2 (2016)
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

CSR is the responsibility of the company in improving social inequality and environmental damage caused by the company's operational activities. Corporate responsibility should be based on the triple bottom lines. This study aims to determine the disclosure of the application of CSR BPD Bali and its impact. This study used a qualitative descriptive data analysis techniques. The data used in this study are secondary and primary. Secondary data in this study is the annual report that is downloaded directly www.bpdbali.co.id and primary data in the study were interviews with staff CSR BPD Bali. Discussion results showed that: 1) the disclosure of the application of CSR undertaken by PT BPD Bali has to be said either 2) Strong Basis BPD Bali implement CSR activities is a legal basis. 3) The impact of the adoption of this CSR is the impact of the financial and non-financial impact.
PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP TINGKAT PENGANGGURAN DENGAN BELANJA MODAL SEBAGAI VARIABEL PEMODERASI A.A. Ngurah Agung Kresnandra; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 5 No 3 (2013)
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

ABSTRAK Desentralisasi fiskal, seperti ditekankan  teori fiscal federalism, akan memicu peningkatan PAD (pajak dan retribusi daerah) dan mengakselerasi pertumbuhan ekonomi daerah hingga akhirnya berpotensi mereduksi tingkat pengangguran. Namun, ada dugaan kuat bahwa pengaruh PAD tidak serta merta mampu menurunkan tingkat pengangguran melainkan bersifat kontinjen yaitu, salah satunya, tergantung pada belanja modal.  Penelitian ini bertujuan untuk menguji dampak moderasi belanja modal terhadap pengaruh PAD (retribusi dan pajak daerah) pada tingkat pengangguran.  Penelitian ini menggunakan data kualitatif dan kuantitatif yang bersumber dari data sekunder yang dikumpulkan dengan teknik dokumentasi. Data telah diuji dan telah memenuhi asumsi klasik dan model fit serta dianalisis menggunakan teknik analisis regresi berganda.   Hasil pengujian hipotesis secara simultan, pajak daerah, retribusi daerah dan belanja modal berpengaruh terhadap tingkat pengangguran. Untuk pengujian secara parsial, hanya pajak daerah yang berpengaruh negatif dan signifikan sementara retribusi daerah dan belanja modal tidak berpengaruh. Pengaruh moderasi belanja modal tidak mampu memoderasi pajak dan retribusi daerah terhadap tingkat pengangguran. Kata Kunci: PAD, Pajak Daerah, Retribusi Daerah, Belanja Modal, Tingkat Pengangguran
PENGARUH PAD, DAU, DAN SILPA PADA BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI PEMODERASI Ni Putu Dwi Eka Rini Sugiarthi; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 7 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

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Abstract

ABSTRAK Pelaksanaan desentralisasi fiskal dalam meningkatkan pelayanan dan kebutuhan di berbagai sektor salah satunya sektor publik, memberikan kewenangan kepada Pemerintah Daerah untuk memberikan alokasi belanja modal yang lebih tinggi guna pembangunan sektor-sektor yang bermanfaat pada masing-masing daerah. Penelitian ini memiliki tujuan untuk mengetahui pengaruh PAD, DAU, dan SiLPA pada belanja modal, serta pengaruh PAD, DAU, dan SiLPA dengan moderasi pertumbuhan ekonomi pada belanja modal. Lokasi dari Penelitian ini yaitu Kantor Dinas Pendapatan Daerah Provinsi Bali dan Badan Pusat Statistik Provinsi Bali. Hasil pengujian menunjukan PAD, DAU, dan SiLPA berpengaruh positif dan signifikan pada belanja modal di Kabupaten/Kota di Provinsi Bali. Variabel moderasi (pertumbuhan ekonomi) mampu memoderasi variabel PAD dan DAU, namun tidak mampu memoderasi variabel SiLPA pada belanja modal. Kata Kunci: PAD, DAU,SiLPA,Pertumbuhan Ekonomi, Belanja Modal
Penerapan Metode Activity Based Costing dalam Penentuan Harga Pokok Jasa Layanan Transaksi Mobile Banking Sinar SIP pada PT. Bank Sinar Harapan Bali Kantor Pusat Operasional dewa ayu putu treanika
E-Jurnal Akuntansi Vol 1 No 2 (2012)
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

ABSTRACTThis research is to identify and obtain information on the calculation and comparison of the cost of transaction services Sinar Sip using traditional cost accounting calculations with ABC, using secondary data from company financial statements. Based on the calculation and comparison in mind, that the comparison of the cost of transaction services Sinar Sip by traditional methods with the ABC method. Apparently there is a material difference. There is a difference in cost is lower than the Bank's management setting rays with the results of calculations using the ABC approach. That is the difference between the base price of 262.799 for cash deposit, cash withdrawal Rp. 377.699, bill payment of Rp. 358.499, Axis air time top up to Rp. 326.599 and the transfer of Rp. 164.94.Keyword: Activity Based Costing, Harga Pokok, Mobile Banking
Pendiri di Dewan Direksi dan Kinerja Perusahaan yang Dimoderasi Koneksi Politik dan Kepemilikan Keluarga Teddy Jurnali; Vonny Vonny
E-Jurnal Akuntansi Vol 33 No 3 (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.i03.p01

Abstract

This study aims to examine the role of founders on the board of directors on the performance of companies with family ownership and political connections as moderating variables. The determination of the research sample used purposive sampling from companies listed on the Indonesia Stock Exchange (IDX). The number of samples used was 265 companies with a research time span of 2017-2021. Testing using panel regression using Eviews software. The results of the study show that the presence of the founder on the board of directors significantly influences the success of the company. The moderating variable of family ownership strengthens the relationship between founders on the board of directors and company performance, while political connections cannot moderate the relationship between founders on the board of directors and company performance. Keywords: Founders on Board of Director; Family Ownership; Political Connection; Firm Performance
Analisis Faktor yang Mempengaruhi Akuntabilitas Pengelolaan Badan Usaha Milik Desa Dimoderasi Oleh Peran Kepala Desa Muhammad Ulvi Anowta
E-Jurnal Akuntansi Vol 33 No 12 (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.i12.p15

Abstract

The research aims to analyze the influence of management competency, community participation, use of information technology, on the management of Bumdes and find out whether management competency, community participation, use of information technology are moderated by the role of the village head on the accountability of Bumdes management. The population in this study were all BUMDes in West Sumbawa Regency using the Stratified Random Sampling method which was grouped into developing, active, growing strata with a total of 21 BUMDes. Determination of the sample consisting of administrators from BUMDes, namely the chairman, secretary and treasurer with the total sample in this study being 36 people representing 23 percent of the population. The data analysis tool used is SPSS 17. The research results show that management competency does not have a significant effect on the accountability of BUMDes management. Community participation and the use of information technology have a positive and significant effect on the accountability of BUMDes management. The role of the village head does not strengthen the influence of management competence on the accountability of BUMDes management, but the role of the village head is able to moderate the influence of community participation and the influence of information technology on the accountability of BUMDes management. Keywords: Accountability of BUMDes Management
Analisis Reaksi Pasar Sebelum dan Selama Isu Geopolitik di Eropa Deilamy Nigel Luntungan; Lidia Mawikere; Syermi Mintalangi
E-Jurnal Akuntansi Vol 34 No 4 (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.i04.p03

Abstract

Various events occurring in the world have had an impact on the capital market. One of these events is the Russian geopolitical invasion of Ukraine on February 24 2022. The aim of this research is to determine the influence of geopolitical dynamics in Europe on the market capitalization of energy sector companies. The observation period was carried out 1 quarter before the incident and 3 quarters during the incident. This type of research is quantitative research with a descriptive approach. The sampling method used was purposive sampling with 52 companies as samples. Data analysis took the form of a Wilcoxon Sign Rank difference test using IBM SPSS 26. The results of this research were that there was a significant difference in market capitalization in the 2 periods before and during the geopolitical issue in Europe, and there was no significant difference in market capitalization in 1 period during the geopolitical issue in Europe. Keywords: Market Performance; Russian Invasion of Ukraine; Market Capitalization
Motivasi, Lingkungan Keluarga dan Pendidikan Kewirausahaan Terhadap Minat Berwirausaha Mahasiswa Ni Komang Febi Purnamiadi; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 31 No 11 (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.i11.p09

Abstract

Fostering the entrepreneurial spirit of college students can be an alternative to reduce unemployment. The growth of the entrepreneurial spirit of students is expected to create job opportunities after graduating from college. The purpose of this study was to determine the effect of motivation, family environment and entrepreneurship education on the entrepreneurial interest of accounting students. The sample used was 160 students of the Accounting Study Program, Faculty of Economics and Business, Udayana University class 2017. The sampling technique was purposive sampling technique. The analytical tool used is multiple linear regression. The results showed that entrepreneurial motivation had a positive effect on interest in entrepreneurship, the family environment had a positive effect on interest in entrepreneurship and entrepreneurship education had a positive effect on interest in entrepreneurship. Keywords : Motivation; Family Environment; Entrepreneurship Education; Entrepreneurial Interest.
Pengaruh Penerapan Prinsip GCG, Komitmen Organisasi, Dan Budaya Tri Hita Karana Terhadap Kinerja Keuangan LPD Ni Nengah Nari Utari; I Wayan Suartana
E-Jurnal Akuntansi Vol 34 No 8 (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.i08.p16

Abstract

The aim of the research is to obtain empirical evidence of the influence of GCG principles, organizational commitment and Tri Hita Karana culture on the financial performance of LPDs throughout Karangasem Regency. The population is 190 LPD in Karangasem Regency. The sampling technique is through purposive sampling. The number of samples is 20 LPDs with the Head of LPD and Supervisory Body as respondents. The data collection technique is by distributing questionnaires to 20 LPDs. The analysis technique is multiple linear regression analysis. The results of the analysis show that GCG principles, organizational commitment and THK culture have a positive effect on the financial performance of LPDs, which means that the increasing implementation of GCG, organizational commitment and THK culture will be able to improve the financial performance of LPDs throughout Karangasem Regency. The implication is that it becomes a guideline for consistently implementing GCG, organizational commitment and THK culture in LPD operations, so that financial performance increases, gains public trust and builds LPD in a positive direction. Keywords: Good Corporate Governance Principles, Organizational Commitment, Tri Hita Karana Culture, Financial Performance
Analisis Determinan Audit Delay Perusahaan Property dan Real Estate Harianto Harianto; Agung Joni Saputra
E-Jurnal Akuntansi Vol 32 No 2 (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.i02.p10

Abstract

One of the things that are mandatory for public companies is the obligation to report an annual audit report. The purpose of this study was to examine the effect of operating complexity, firm size, solvency, audit switching and profitability on Audit Delay. The companies studied came from the property and real estate sectors listed on the Indonesia Stock Exchange in 2018-2020 with a total sample of 52 companies. The analysis technique used is multiple linear regression. The results showed that firm size had no effect on Audit Delay, profitability had no effect on Audit Delay, solvency had no effect on Audit Delay, operating complexity had no effect on Audit Delay, audit switching had no effect on Audit Delay. Keywords: Company Size; Operational Complexity; Profitability; Audit Switching; Leverage; Audit Delay.

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