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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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Reaksi Pasar terhadap Penerapan Pembatasan Sosial Berskala Besar pada Masa Pandemi Covid-19 I Wayan Agus Purnayasa; Eka Ardhani Sisdyani
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.p08

Abstract

On April 6, 2020, the government approved the implementation of the first Large-Scale Social Restrictions (PSBB) in Indonesia in the context of accelerating the handling of the Covid-19 pandemic. This study uses this event as an event under study to observe the market reaction before and after it, with a window period of 11 days. The average abnormal return and the average trading volume activity of stocks are used as indicators of market reaction. The study was conducted on 152 trading, service and investment sector companies listed on the Indonesia Stock Exchange (IDX), which were determined using a non-probability sampling method with a purposive sampling technique. Data were analyzed by using paired sample t-test and Wilcoxon signed rank test. The results showed that there was no difference between the average abnormal return and the average trading volume activity before and after the first PSBB was approved in Indonesia. The absence of market reaction is assumed because the level of market efficiency in Indonesia is still weak. Keywords : Covid-19; Social Distancing Policy; Market Reaction; Abnormal Return; Trading Volume Activity.
The Determinants of Accounting Inventory Valuation Methods: Does Firm Size Matter? Muhammad Rafenza Ramadhan; Kholilah Kholilah
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.p05

Abstract

The inventory valuation method has significant implications for financial statements and managerial decision-making.This study evaluates the influence of inventory intensity, variability, current ratio, and leverage on selecting an inventory valuation method with firm size as moderation.The research object includes all companies listed on the Indonesia Stock Exchange for 2020-2023. The sample in this study was obtained using the purposive sampling method, with the final samples are 303 companies with a total of 1,212 observation data. The collected data were analyzed using logistic regression and moderation regression analysis for hypothesis testing. The results show that variability, current ratio, and leverage have a negative effect on the selection of inventory valuation methods.Meanwhile, inventory intensity does not affect the selection of inventory valuation methods. Furthermore, firm size strengthens the influence of inventory intensity and variability on the selection of inventory valuation methods. This study shows that selecting the correct inventory valuation method can be a company's strategy for optimizing inventory management.
- Challanges in Implementing Activity-Based Costing in Family Businesses: A Case Study of CV PXB Lariza Putri Paramita; Evony Silvino Violita
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 examines the challenges in implementing the Activity-Based Costing (ABC) method at CV PXB, a family-owned company operating in the balsa wood processing industry. As a medium to large-scale enterprise, CV PXB faces various obstacles in transitioning from the traditional costing method to the ABC method. The previously used traditional costing system was deemed inaccurate in allocating overhead costs, thus affecting pricing accuracy and profitability. Data used in this study includes primary data from semi-structured interviews with CV PXB’s management and secondary data from supporting documents. The findings indicate that the main challenges in adopting the ABC method include limited human resources, resistance to change, and the need for training and time investment. However, management’s awareness of ABC’s benefits provides a positive foundation for future implementation. This study aims to offer insights for other family-owned businesses seeking to adopt more modern costing methods. Keywords: activity-based costing; implementation challenges; family businesses
Penerimaan Sistem Informasi Berbasis Teknologi oleh Karyawan PT. Merry’s Tour and Travel Menggunakan Aplikasi Quickbooks Ni Wayan Desi Riani; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 30 No 2 (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.i02.p06

Abstract

This research is intended to find out how the employee acceptance of the QuickBooks application system tested by Merry's Tour and Travel by using the Technology Acceptance Model (TAM). This study uses a population of all management and employees of Merry’s Tour and Travel. Determination of samples usingpurposive sampling techniques and the samples that met the criteria was 34 respondents. The data collection method uses a survey method with a questionnaire. Data were analyzed using Structural Equation Model (SEM), namely Partial Least Square (PLS). Based on the results of the analysis found that the variables of top management commitment, selft-efficacy, and perceived usefulness affect the acceptance of the QuickBooks information system at PT. Merry’s Tour and Travel. This indicates that the process of transition from manual systems to QuickBooks information systems cannot be fully explained by the Technology Acceptance Model. Keywords: Perceived Ease Of Use; Perceived Usefulness; Attitude Toward Using; Behavioral Intension To Use; Technology Acceptancemodel (TAM).
Determinan Penggunaan Informasi Akuntansi Pendidikan Anak Usia Dini Animah Animah; Adhitya Bayu Suryantara; Widia Astuti
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.p14

Abstract

This study aims to examine the determinants of the use of PAUD accounting information in the city of Mataram. This test was conducted on 124 PAUD respondents in the city of Mataram. The survey was conducted to determine the correlation between the research variables. Quantitative-based research with primary data sources and variant-based SEM (SEM PLS) methods with the Smart PLS 3.0 application software as a data processing technique. The results of the study show that accounting knowledge and experience with accounting information have an effect on the use of accounting information. On the other hand, company size, accounting education, and owned software and hardware do not affect the application of accounting information. Keywords: Firm Size; Accounting Training; Accounting Knowledge; Experience; Conditions that Fasilitated the Users.
Pengaruh Pengalaman Kerja, Kompetensi dan Integritas Auditor Terhadap Kualitas Hasil Audit Made Cahyadi Wiranata Kusuma; I Gst Ayu Eka Damayanthi
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.p18

Abstract

The Asean Economic Community (MEA) is one of the triggers of economic development in Indonesia. Many companies in Indonesia are going public. So it is necessary for financial statements that are honest, reasonable and do not mislead the wearer. One of the policies that can be taken is by auditing the financial statements by the auditor. This study aims to determine the effect of work experience, competence, and auditor integrity on the audit quality. The object of the research is the quality of the audit results in KAP in Bali. The sampling technique was purposive sampling, namely the technique of determining samples with certain considerations. The sample was 65 auditors with 42 statements. Based on the results of the analysis, Work Experience has a negative influence on the Audit Quality, Competence has a positive influence on the Audit Quality, and auditor Integrity has a positive influence on the Audit Quality. Keywords: Work Experience; Competence; and Auditor Integrity.
FINANCIAL DISTRESS DALAM MEMODERASI PENGARUH AUDITOR SWITCHING TERHADAP AUDIT QUALITY Ni Made Dewi Anggun Jayanti; Ni Luh Sari Widhiyani
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

Kualitas audit sering dikaitkan negatif dengan audit tenure, sehingga perusahaan disarankan melakukan auditor switching, namun auditor switching sering dilakukan karena keterpurukan finansial. Penelitian ini bertujuan mengetahui pengaruh auditor switching terhadap kualitas audit dengan financial distress sebagai pemoderating pada perusahaan tekstil dan garmen yang listing di Bursa Efek Indonesia (BEI) tahun 2009-2012, dengan metode purposive sampling dan teknik analisis regresi linear berganda. Hasil penelitian menunjukkan auditor switching berpengaruh positif terhadap kualitas audit dan financial distress memperlemah hubungan keduanya. Auditor switching menjadi solusi mempertahankan independensi, walaupun dilakukan karena financial distress, harus tetap memperhatikan kualitas audit.
Kecukupan Modal, Loan to Deposit Ratio, Pertumbuhan Nasabah dan Profitabilitas Ni Luh Putu Andra Puspaningrum; Ni Nyoman Ayu Diantini
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.p02

Abstract

The importance of the existence of LPDs in traditional villages requires LPDs to always maintain the stability of their profit growth, so it is important for LPDs to know the factors that influence their profitability. The research aims to analyze and determine the influence of capital adequacy, loan to deposit ratio and customer growth on LPD profitability in Denpasar City during the 2019-2021 period. The population in the study were all LPDs in Denpasar City with a total sample of 34 LPDs taken using the purposive sampling method. The research uses secondary data, namely financial reports obtained from LPLPD Denpasar City, and the data is analyzed using multiple linear regression analysis. The research results show that capital adequacy and customer growth have no effect on LPD profitability in Denpasar City, the loan to deposit ratio has a positive effect on LPD profitability in Denpasar City. Keywords: Capital Adequacy; Loan to Deposit Ratio; Customer Growth; Profitability
Pendidikan, Lingkungan Keluarga dan Penggunaan Instagram terhadap Minat Berwirausaha Mahasiswa Ni Luh Ayu Suarningsih; Ni Ketut Rasmini
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.p14

Abstract

This study aims to obtain empirical evidence of the effect of accounting education, entrepreneurship education, family environment and the use of Instagram on entrepreneurial interest in undergraduate accounting students of FEB Unud. The analysis technique used is multiple linear regression analysis techniques with the method of determining the sample using purposive sampling. Data collection was done by distributing questionnaires. The sample in the study were 257 respondents. The results of this study indicate that accounting education and entrepreneurship education have a positive and insignificant effect, while the family environment and use of Instagram have a significant positive effect on the interest in entrepreneurship in the undergraduate accounting study program of FEB Unud. Keywords: Education; Family Environment; Instagram; Entrepreneurial.
Implementasi Good Corporate Governance, Budaya Organisasi dan Kinerja Manajerial pada Hotel Berbintang di Kabupaten Badung Ni Wayan Prita Wanda Hilldayani; I Gusti Ayu Made Asri Dwija Putri; Ni Putu Sri Harta Mimba; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 31 No 10 (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.i10.p04

Abstract

Performance is the result of work that can be achieved by a person or group in the company in accordance with the authority and responsibility in an effort to achieve company goals. Badung Regency has the most number of star-rated hotels in Bali. Many factors can affect performance including Good Corporate governance (GCG) and organizational culture. The research objective is to determine the effect of GCG principles and organizational culture on managerial performance. The study was conducted in 61 star hotels in Badung Regency. The data analysis technique used is multiple linear regression analysis. This study shows the results that the variable Independence and Organizational Culture has a positive effect on managerial performance, while the variables Transparency, Accountability, Responsibility and Fairness do not affect managerial performance. Keywords: Managerial Performance; Good Corporate Governance; Organizational Culture.

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