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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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Akuntabilitas, Transparansi, Partisipasi Masyarakat dan Pengelolaan Alokasi Dana Desa Untuk Meningkatkan Good Village Governace Moh Syamsul Rijal; Lilik Handajani; Dwi Putra Buana Sakti
E-Jurnal Akuntansi Vol 31 No 12 (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.i12.p20

Abstract

This study aims to analyze the effect of Accountability, Transparency and Community Participation on the management of Village Fund Allocation (ADD) to improve Good Village Governance (GVG) in West Lombok. The sample of respondents was determined by non-probability sampling, namely purposive sampling. The number of respondents was 108 people who served as Village Head, Village Secretary, Village Treasurer, and Community. Data collection is done by questionnaire. The analysis technique is done by using multiple linear regression analysis model. The results of the accountability research have a positive and significant effect on the management of village fund allocations, as well as transparency has a positive and significant effect on the management of village fund allocations. In contrast, the results of community participation have a positive and insignificant effect on the management of village fund allocations. Practical implications of the research results for village government officials and village heads in West Lombok Regency for the creation of a healthy village fund allocation management. In addition, the formation of an independent village by increasing the village's original income, budget transparency, accountability and transparency. Keywords : Accountability, Transparency, Community Participation, Management Of Village Fund Allocation.
A Bibliometric Study on the Development of Research Related to Tax Compliance Factors in Indonesia I Wayan Boby Astagina Naghi; Ira Irawati; Darto Darto
E-Jurnal Akuntansi Vol 34 No 11 (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.i11.p07

Abstract

This study aims to identify research trends and map the scholarly discourse on factors influencing tax compliance, with a particular focus on Indonesia. The objective is to provide a deeper understanding of the existing body of knowledge and highlight potential research gaps for future exploration. A total of 23 articles were retrieved from the Scopus database, subjected to specific selection criteria, and analyzed using bibliometric techniques with VOSviewer visualization, alongside a hermeneutic content analysis. The findings indicate that research on factors affecting tax compliance in Indonesia remains relatively limited. Commonly recurring keywords in the literature include ‘tax compliance,’ ‘tax awareness,’ ‘e-filing,’ and ‘tax sanctions.’ In contrast, less frequently studied topics encompass ‘perception of corruption,’ ‘gender,’ ‘religiosity,’ ‘uli'l-amr,’ ‘social norms,’ ‘traditional approach,’ ‘millennials,’ and ‘modernization of tax administration.’ The hermeneutic content analysis identifies four primary clusters of factors influencing tax compliance: taxpayer characteristics, environmental influences, governmental policies, and religiosity. The variation in research keywords, the scope of journal databases, and cross-country comparisons present valuable opportunities for future research directions.
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

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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 Kemampuan Teknik Personal dan Keterlibatan Pemakai pada Efektivitas Penggunaan SIA dengan Pelatihan sebagai Variabel Pemoderasi Ivana Elvaretta Indrianto; I Dewa Gede Dharma Suputra
E-Jurnal Akuntansi Vol 30 No 8 (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.i08.p12

Abstract

This study was conducted to obtain empirical evidence about the influence of personal technical ability and user involvement on the effectiveness of using SIA with training as a moderator at the KSU in West Denpasar City. This research was conducted at 24 KSU in West Denpasar City. The sample of this study were 72 respondents with a purposive sampling method. Data collection is done by distributing questionnaires. The analysis technique used is multiple linear regression. The results of this study indicate that the ability of personal techniques has a significant positive effect on the effectiveness of the use of SIA. User involvement significantly positive effect on the effectiveness of the use of SIA. Training strengthens the influence of personal technical abilities and user involvement on the effective use of SIA. Keywords: Personal Technical Ability; User Involvement; Effectiveness of SIA Use.
COVID-19, Green Innovation and Their Impacts on Financial Performance Prasetyo Ramadhan; Riri Iranti; Dohan Dohan; Yuanita Purnama; Weilly Riduan Nazir
E-Jurnal Akuntansi Vol 32 No 12 (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.i12.p13

Abstract

In the face of pandemics like COVID-19 today, environmental issues such as green innovation become very important, because companies with high levels of social and environmental awareness indicate that the companies are more resilient. This study aims to analyze the impact of COVID-19 and green innovation on financial performance. This study uses the Vector Error Correction Model (VECM) as a data analysis method and uses purposive sampling to get 48 samples with 336 observations. The results of this study indicate that COVID-19 has a significant negative impact on financial performance in the long and short term, managers ought to take note of the converting surroundings outside and adjust their commercial enterprise strategies in time. Meanwhile green innovation has a positive impact on financial performance in the long and short term. The implementation of green innovation activities affected the competitiveness and ?rm pro?ts. Keywords: COVID-19; Green Innovation; Financial Performance; VECM
Keberhasilan Implementasi Penggunaan Sistem Informasi Manajemen dan Akuntansi Barang Milik Negara dan Kinerja Individu Ni Wayan Ardyanti; Dodik Ariyanto
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.p14

Abstract

This study aims to determine the effect of the use of information systems and user satisfaction on employee performance. This research was conducted at the KPKNL Work Unit in Denpasar. The sampling method used in this study is nonprobability sampling based on saturated sampling technique. The analysis technique used is multiple linear regression analysis. The results of the analysis of this study stated that the quality of the system, the quality of information, the quality of collaboration and the quality of service had a positive and significant effect on system use and user satisfaction, and the use of the system and user satisfaction had a positive and significant effect on the performance of KPKNL work unit employees in denpasar area. Keywords: System Usage; User Satisfaction; Employee Performance; Simak BMN.
PENGARUH KEPATUHAN, PEMERIKSAAN, DAN PENAGIHAN PAJAK PADA PENERIMAAN PAJAK PENGHASILAN BADAN Putu Putra Mahendra; I Made Sukartha
E-Jurnal Akuntansi Vol 9 No 3 (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

Each year the Director General of Taxation is required to always increase tax revenue, because in order to succeed in the construction sector tax revenue becomes very vital. Tax compliance, tax audits and tax collection are all factors that affect tax revenue. This study aims to determine the effect of tax compliance, tax audits and tax collection in corporate income tax revenue in the Tax Office (KPP) Primary Badung Utara. Populasi in this study were all effective corporate taxpayers registered in North Badung STO years 2009-2012. Source of data used are secondary data with multiple linear regression analysis as a technique of data analysis. Based on the results of analysis show that tax compliance, tax audits and tax collection has a positive effect on corporate income tax revenue in North Badung.
Insentif Pajak, Kesadaran Wajib Pajak, Sosialisasi Pajak dan Kepatuhan Wajib Pajak Usaha Mikro Kecil dan Menegah Ni Putu Indah Febriani; Naniek Noviari
E-Jurnal Akuntansi Vol 33 No 7 (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.i07.p18

Abstract

The research aims to determine the effect of tax incentives, taxpayer awareness, and tax socialization on taxpayer compliance of Micro, Small and Medium Enterprises (MSMEs). The research was conducted at the East Denpasar Pratama Tax Service Office (KPP) with a total sample of 98 respondents as individual MSME taxpayers. The data analysis technique used in this research is Multiple Linear Regression Analysis. Based on the results of the analysis it was found that tax incentives, taxpayer awareness, and tax socialization have a positive effect on taxpayer compliance. This shows that by providing tax incentives that are put to good use, adequate awareness of taxpayers, and holding regular tax socialization, the higher the level of compliance of MSME taxpayers.Keywords: Tax Incentives; Taxpayer Awareness; Socialization; Compliance
Karakteristik Personal dalam Memoderasi Pengaruh Penganggaran Partisipatif dan Ambiguitas Peran pada Senjangan Anggaran Yoana Dharmawan; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 31 No 2 (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.i02.p08

Abstract

This study aims to determine the role of personal characteristics in moderating the effect of participatory budgeting on budgetary slack and to determine the role of personal characteristics in moderating the influence of role ambiguity on budgetary slack. Data used is primer data, the analysis technique used in this study is Moderated Regression Analysis. The results of the analysis address personal characteristics which weaken the effect of participatory budgeting on budgetary slack. This shows that with good personal characteristics, participatory budgets will be able to reduce budgetary slack events. Personal characteristics weaken the influence of role ambiguity on budgetary slack. This shows that good personal characteristics, the role ambiguity will be reduced and will able to reduce the budgetary slack. Keywords: Personal Characteristics; Participatory Budgeting; Role Ambiguity; Budgetary Slack.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA MANAJEMEN AKIBAT PENGGUNAAN SISTEM INFORMASI AKUNTANSI Ni Made Dharmayanti; Made Sadha Suardhika
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

Purpose of this study was to`determine the effect simultaneously on factors user involvement in the development of accounting information system, personal technical ability, the size of the company, as well as the support of top management on the performance of management as a result of the use of accounting information system on rural banks. Location in this study are rural banks city of Denpasar Bali is the object of study is the management and analysis of performance factors Rural Bank city of Denpasar Bali province. A total population of 286 employees and the number of respondents who used are 52 employees. The analysis technique used in this study is the technique of multiple linear regression analysis. Based on the results of data analysis know user involvement in the development of accounting information systems, personal technical ability, the size of the company, an top management support simultaneous effect on performance management.

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