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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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PENGARUH IKATAN KEPENTINGAN KEUANGAN, FEE AUDIT, SIFAT MACHIAVELLIAN, DAN PEMAHAMAN ETIKA PADA INDEPENDENSI PENAMPILAN AUDITOR I Gede Agus Angga Saputra; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 16 No 1 (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

This research discusses abaout effect of interest rate, exchange rate, leverage and profitability in stock returns. Stock returns in this research is the level of benefits of owning a stock investor on investments made in the property company to go public in Indonesia Stock Exchange. This type of research used in this study is exploratory research. This research requires date that originates on the Stock Exchangend. Based on the results of regression analysis found that the level of interest rates, the exchange rate negative effect stock returns on property companies which go public in Indonesia Stock Exchange, leverage and profitability positive effects stock returns on property companies which go public in Indonesia Stock Exchange
ANALISIS PERBEDAAN TINGKAT KESEHATAN BANK BERDASARKAN RGEC PADA PERUSAHAAN PERBANKAN BESAR DAN KECIL I Dewa Ayu Diah Esti Putri, I Gst. Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 5 No 2 (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 Kondisi dunia perbankan menghadapi suatu tantangan keadaan perekonomian yang berubah-ubah. Gejolak perekonomian eksternal (subprime mortgage) merupakan sumber instabilitas yang paling utama selama tahun 2008. Penelitian ini bertujuan untuk mengetahui perbedaan tingkat kesehatan antara bank besar dan bank kecil yang terdaftar di Bursa Efek Indonesia tahun 2011 dan 2012. Penilaian terhadap tingkat kesehatan bank merupakan penilaian terhadap faktor-faktor RGEC yakni profil risiko (risk profile), tata kelola perusahaan yang baik (good corporate governance), rentabilitas (earnings), dan permodalan (capital). Bank yang menjadi sampel sebanyak 17 bank dari populasi 32 bank dengan metode purposive sampling. Teknik analisis data yang digunakan adalah uji Mann-Whitney. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan tingkat kesehatan antara bank besar dan bank kecil. Secara parsial faktor profil risiko dan GCG menunjukkan adanya signifikansi antara bank besar dan kecil. Sedangkan faktor rentabilitas dan permodalan menunjukkan hasil yang  sebaliknya. Proksi yang beragam dan jangka waktu yang diperpanjang berpotensi akan memberikan hasil yang lebih baik dalam penelitian. Kata Kunci: kesehatan bank, risiko, GCG, rentabilitas, permodalan
PENGARUH MODERASI GOOD CORPORATE GOVERNANCE PADA RETURN ON ASSET DAN DIVIDEND PAYOUT RATIO Made Dwi Halviani Dwi Halviani; Eka Ardhani Sisdyani
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 Penelitian ini menguji pengaruh moderasi good corporate governance pada return on asset dan dividend payout ratio pada perusahaan real estate yang terdaftar di Bursa Efek Indonesia pada tahun 2009-2012. Sampel penelitian menggunakan teknik purposive sampling yaitu metode penentuan sampel dengan kriteria-kriteria tertentu dan diperoleh 10 perusahaan sampel. Sehingga jumlah pengamatan dengan periode penelitian selama 4 tahun adalah 36. Penelitian ini menggunakan data sekunder yang telah lolos uji asumsi klasik dan dianalisis menggunakan moderated regression analysis. Hasil pengujian hipotesis menunjukkan bahwa (1) return on asset berpengaruh positif terhadap dividend payout ratio, (2) good corporate governance berpengaruh positif terhadap dividend payout ratio, dan (3) good corporate governance dapat memperkuat hubungan antara return on asset dengan dividend payout ratio. Kata kunci: good corporate governace, return on asset, dividend payout ratio
Determination Of Generation Z's Intention In Using E-Wallet For Payment Transactions Irwan Adimas Ganda Saputra; Achmad Yusuf; Luqman Hakim; Suci Rohayati
E-Jurnal Akuntansi Vol 33 No 1 (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.i01.p06

Abstract

This study aims to analyze the factors that influence Generation Z's intention to use e-wallets as a means of payment transactions. Data was collected by distributing questionnaires, analyzed using SEM PLS. The sampling collection technique used purposive sampling and collected a balance of 214 respondents. The results of the analysis show that usefull has no effect on attitude towards use, financial literacy has a significant influence on behavioral intention to use and attitude towards use as an intervening variable has a role to mediate between digital literacy, easy to behavioral intention to use but has no role to mediate relationship between financial literacy and euseful to behavioral intention to use. These results can provide information regarding the characteristics and behavior patterns of generation Z towards the existence of e-wallets and provide information to e-wallet application developers in developing the features and benefits of services available on e-wallet applications. Keywords : Behavioral Intention To Use; E-Wallet; Generation Z
PENGARUH PENAKSIRAN RESIKO, INFORMASI DAN KOMUNIKASI, AKTIVITAS PENGENDALIAN, PEMANTAUAN, LINGKUNGAN PENGENDALIAN PADA EFEKTIVITAS SISTEM PEMBERIAN KREDIT Ni Wayan Vany Ekaulandari, A.A.N.B Dwirandra
E-Jurnal Akuntansi Vol 4 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 Faktor utama keberhasilan LPD bergantung pada bagaimana komitmen krama desa dan pengurus dalam memajukan dan mengembangkan LPD, terutama pengembangan pada sistem pemberian kreditnya. Metode pengumpulan datanya, yaitu dengan teknik kuesioner. Sampel yang digunakan sebanyak 39 LPD dan masing-masing diambil dua responden dari tiap LPD di Kabupaten Gianyar, sehingga diperoleh 78 responden. Penentuan sampel menggunakan metode probability sampling dengan teknik proportionate stratified random sampling. Teknik analisis yang digunakan adalah regresi linear berganda dengan uji interaksi (Moderated Regression Analysis). Penelitian ini telah memenuhi syarat uji instrumen, uji asumsi klasik, serta uji kelayakan model dengan Adjusted R2 sebesar 67,5 persen. Berdasarkan hasil pengujian hipotesis diketahui bahwa penaksiran resiko, informasi dan komunikasi, aktivitas pengendalian, serta lingkungan pengendalian berpengaruh terhadap efektivitas sistem pemberian kredit, sedangkan pemantauan tidak berpengaruh. Lingkungan pengendalian mampu memoderasi pengaruh penaksiran resiko, informasi dan komunikasi, serta aktivitas pengendalian terhadap efektivitas sistem pemberian kredit, tetapi lingkungan pengendalian tidak mampu memoderasi pengaruh pemantauan terhadap efektivitas sistem pemberian kredit. Kata kunci: lingkungan pengendalian, penilaian resiko, informasi dan komunikasi, aktivitas pengendalian, pemantauan, dan efektivitas sistem pemberian kredit
Efektivitas Penggunaan SIA, Kemampuan Teknis Pengguna, Ekspektasi Usaha, dan Kinerja Individual LPD Putu Indy Surya Kinanti; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 33 No 9 (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.i09.p20

Abstract

The Village Credit Institution (LPD) is a financial institution owned by Pakraman village to manage the finances of the local village community. The increase and development of LPD is driven by information technology which is increasingly developing rapidly. The research was conducted to obtain empirical data about the influence of the effectiveness of AIS use, users' technical abilities and effort expectations on individual performance. Denpasar City LPD was used as the research location with a population of 237 people. The sample was determined using the nonprobability sampling method and purposive sampling technique. The data analysis technique in this research is multiple linear regression. The research output reveals that the effectiveness of using AIS, users' technical abilities, and business expectations have a positive and significant influence on the individual performance of Village Credit Institutions in Denpasar City. The results of this research support the Technology Acceptance Model (TAM) to make things easier for users. Keywords: Effective Use of AIS; User Technical Capabilities; Business Expectations; Individual Performance
Insentif PPh Final UMKM Terdampak Covid-19: Studi Kasus pada KPP Pratama Jakarta Tanah Abang Satu Andita Meilia Wijastuti; Siti Nuryanah
E-Jurnal Akuntansi Vol 34 No 2 (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.i02.p04

Abstract

The government issued an incentive policy for Government Borne Final Income Tax for MSME Taxpayers during the COVID-19 pandemic. The research aims to evaluate this policy based on the tax collection principle "The Four Maxims" and its implementation during the incentive period from April 2020 to December 2021. The research was conducted at Jakarta Tanah Abang Satu Tax Office. The research uses mixed methods with a concurrent triangulation model. The data used includes primary data in questionnaires to MSME Taxpayers and interviews with tax officers, as well as secondary data in the form of incentive data from the tax office. The research results show that based on the perception of MSME Taxpayers, the tax incentive policy fulfills the tax collection principle of "The Four Maxims". However, tax incentive data shows that incentive utilization is still relatively low. The level of compliance in fulfilling incentive realization reports is also not optimal. In implementing policies, some obstacles arise from the side of taxpayers and tax officers. This research is expected to contribute to the tax office to improve services and convenience for MSMEs in utilizing tax incentives. Keywords: The Four Maxims; Tax Incentives; MSMEs; COVID-19 pandemic
Good Corporate Governance, Profitabilitas, dan Tax Avoidance Ni Gusti Ayu Putu Diah Sasmita; Gayatri Gayatri
E-Jurnal Akuntansi Vol 34 No 6 (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.i06.p06

Abstract

The amount of the tax amnesty for 2016-2017 is evidence of tax evasion by the company. The purpose of this research is to find out how the influence of corporate governance and profitability on tax avoidance. Manufacturing companies in the consumer goods industry that are listed on the Indonesia Stock Exchange in 2020 are the population in this study. Sampling was carried out by purposive sampling technique with a sample of 34 companies. Structural Equation Modeling - Partial Least Square was used as a research data analysis technique. The output of this study reveals that institutional ownership, audit quality and profitability have a negative effect on tax avoidance, but independent commissioners and audit committees have a positive influence on tax avoidance. Keywords: Corporate Governance; Profitability; Tax Avoidance
Factors Affecting Preparation Regional Revenue And Expenditure Budget Performance Based In Bima City Government M. Adzan Sabil; Mansyur Afifi; Endar Pitutingsih
E-Jurnal Akuntansi Vol 34 No 9 (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.i09.p20

Abstract

The purpose of this study is to empirically test and analyze whether the factors of organizational commitment, improvement of the administrative system, sufficient resources, leadership style, participation, rewards and sanctions have an effect on the preparation of the performance-based APBD. The population in this study were all regional work units within the scope of the Bima City Government totaling 27 (twenty-seven) units and the heads of regional work units, heads of sections/fields and heads of sub-sections of programs and reporting in SKPD totaling 115 people as samples. The results of this study prove that partially organizational commitment, leadership style and participation have a positive and significant effect on the preparation of the performance-based APBD in the Bima City Government, while the improvement of the administrative system, sufficient resources, rewards and sanctions have a positive but not significant effect on the preparation of the performance-based APBD in the Bima City Government. The results of this study also prove that 77.80% of the variation in the dependent variable is explained by the independent variable, and the remaining 22.20% is explained by other variables outside the variables used. Keywords: E-Commerce, Accounting Information Systems, Business Capital, Student Interest in Entrepreneurship.
Evaluasi Manajemen Risiko di RSUD dengan Pengelolaan Keuangan berbentuk BLUD Berdasarkan Peraturan Menteri Patricia Frenio Kristanto; Purwatiningsih Lisdiono
E-Jurnal Akuntansi Vol 35 No 2 (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 | DOI: 10.24843/EJA.2025.v35.i02.p08

Abstract

This study evaluates the implementation of risk management at W Regional General Hospital (RSUD W), with financial management of a Regional Public Service Agency (BLUD). The evaluation adheres to the integrated risk management guidelines outlined in Minister of Health Regulation (PERMENKES) No. 25 of 2019 and the ISO 31000 framework. Data were gathered through semi-structured interviews with key stakeholders and an analysis of internal documents, such as the hospital’s profile, strategic plans, business plans and budgets, and risk management reports. Thematic analysis was applied to assess risk management practices based on the stages of risk management. The findings indicate that while the integrated risk management framework has been implemented across all risk management stages, it does not fully comply with the standards outlined in PERMENKES No. 25 of 2019. Although some processes adhere to the prescribed guidelines, inconsistencies and uneven implementation are evident, particularly in non-clinical and financial areas. The study recommends optimizing communication processes, conducting more precise risk analyses, and strengthening the organizational culture of risk management to improve overall implementation effectiveness and hospital performance. Keywords: BLUD; PERMENKES No. 25 of 2019; Regional Hospital, Risk Management; The Health Law No. 17 of 2023

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