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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
 249   250   251   252   253 
Efek Strategi Managerial Pada Kinerja Entitas Usaha Berskala Mikro Ratna Septiyanti
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.p18

Abstract

The research empirically examines the effect of managerial strategy on Indonesian micro entities’ performance. The sample consists of 2,527 micro entities at Bandar Lampung city in Indonesia. The result shows that strategy of individually-managed has negative effect on micro entities’ performance. The partnership strategy has a positive effect on its performance, both in enterpreneur and financial partnership. These empirical results indicate that the implementation of good governance on micro entities could increase its performance. The practical implication of this research is as an underlying empirical theory in designing performance measurement system for micro entities. Micro entities should be designed in an agency partnership form to increase its performance. The policy implication is due to a better lending regulation support. Keywords: Performance Measurement System; Good Governance; Structure; Strategy.
Human Capital dan Kinerja UKM: Peranan Praktik Akuntansi Manajemen sebagai Pemediasi Dyna Rachmawati; Felyta Tamara
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.p16

Abstract

This study aims to examine the role of Management Accounting Practice (PAM) as a mediator in the relationship between human capital and SME performance. The study population is SMEs in the province of East Java, the sample technique using convenience sampling method. The data collection method uses e-survey via Whatapss and Line social media because it is the most popular in Indonesia. The data that was collected was 108 SMEs. Hypothesis testing uses partial least squares – structural equation modeling (PLS-SEM). The test results show that human capital has a significant and positive effect on SME performance, PAM has a significant and positive effect on SME performance, and PAM has a role as a partial mediation between PAM and SME performance. The research results have theoretical implications, namely human capital is an antecedent variable that influences the use of PAM and PAM has a role as a partial mediation. Meanwhile, the practical implication is that human capital in the context of SME owners has an important role for the survival of SMEs during a pandemic. And the use of PAM will help SMEs to be able to maintain their viability. Keywords: Covid-19 pandemic; Human Capital; Management Accounting Practices; SMEs’ Performance
Perbandingan Reaksi Pasar di AS, China dan Indonesia terhadap Perundingan Perang Dagang AS-China Giovaninho Ferreira Da Costa; I Made Sukartha
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.p08

Abstract

This study aims to examine the market reaction in the American, Chinese, and Indonesian stock markets about the announcement of the results of the US-China trade war negotiations. The events of the trade war negotiations took place on 10-11 October 2019. This research used the event study method and the purposive sampling method. The population in this study consisted of Dow 30, SSE 50 and LQ45 stock indices with a total sample of 123 companies. The study used Cumulative Abnormal Return (CAR) as a variable which was data from the Dow 30, SSE 50, and LQ45 stock indices during the event window. Based on the results of the analysis, it was found that there was a market reaction on the American, Chinese, and Indonesian stock markets on the announcement of the results of the US-China trade war negotiations. So there is information content for the event. The results also showed that there were differences in reactions between the American, Chinese, and Indonesian stock markets on the announcement of the results of the US-China trade war negotiations. Keywords: Market Reaction; Cumulative Abnormal Return; Trade War Negotiations.
PENGARUH KEWAJIBAN MORAL, KUALITAS PELAYANAN, PEMERIKSAAN PAJAK DAN SANKSI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK BADAN sherly layata; Putu Ery Setiawan
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

This study aims to determine the effect of moral obligation, quality of service, tax audits and tax penalties on taxpayer compliance in Service Tax Office South Badung. The number of samples taken at 100 corporate taxpayers registered in South Badung Service Tax Office with random sampling methods, especially the sampling area. Data was collected through interviews, questionnaires and documentation. The data analysis technique used is multiple linear regression analysis. Using the tools of SPSS 17 for windows. The results of this study are positively moral obligation, quality of service, tax audits and tax penalties affect taxpayer compliance in Service Tax Office South Badung.
Ukuran Perusahaan, Leverage, Profitabilitas, dan Agresivitas Pajak I Gede Putu Aditya Paramananda Krisna; Ni Luh Supadmi
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.p12

Abstract

Tax aggressiveness is a concept to reduce the tax burden through tax planning that can be implemented through tax avoidance or tax evasion. The research objective is to prove the effect of company size, leverage, and profitability on tax aggressiveness as calculated by the effective tax rate proxy. The population in this study were all LQ45 index companies listed on the Indonesia Stock Exchange totaling 45 companies. The method of determining the sample using purposive sampling method and obtained 54 observations. The sample in the study amounted to 54 observational data or observations consisting of 18 companies which included a sample determination qualification with an observation period of three years. The data analysis technique used in this research is multiple linear regression. The results of the study found that firm size, leverage, profitability have a positive effect on tax aggressiveness. That is, the larger the size of the company, increased leverage and profitability, the higher the tax aggressiveness that is implemented. Keywords: Tax Aggressiveness, Leverage, Profitability, Company Size
Penerapan dan Evaluasi PSAP Nomor 13 dalam Penyajian Laporan Keuangan (Studi pada Universitas Pendidikan Ganesha) A.A. Sagung Intan Kesuma Dewi; Ketut Muliartha
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.p02

Abstract

This research was conducted with the aim of knowing and evaluating the application of PSAP Number 13 in presenting the financial statements of Universitas Pendidikan Ganesha. This research uses qualitative methods with the approach used is a case study approach. Data obtained through documentation, observation, and in-depth interviews. The results in this study indicate that Universitas Pendidikan Ganesha has referred to PSAP Number 13. There are several obstacles found in the preparation of the financial statements which are, 1) the understanding of human resources in the use of the accrual basis is not yet comprehensive 2) the used of decentralized system in financial management creates an biased information. Keywords: PSAP Number 13; Financial Reports; Public Service Agency.
PENILAIAN KINERJA PDAM KOTA DENPASAR DAN PDAM KABUPATEN BADUNG BERBASIS BALANCED SCORECARD I Gede Agus Ariasta; Komang Ayu Krisnadewi
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

PDAM function as a profit-oriented business and as a social institution that should provide water service to the community. This study is a descriptive study aimed to determine the performance of PDAM Kota Denpasar and Badung regency taps based balanced scorecard. This study uses primary data obtained from the questionnaire answers given by the respondents and using secondary data from financial data taps.Variables examined included the performance of the financial perspective, customer perspective the internal business processes, learning and growth perspective. Financial perspective is measured by using the method of value for money, while the customer perspective, internal business processes, learning and growth using with survey metod of customer satisfaction, process service satisfaction, and employee satisfaction. . Based on this research, it can be concluded Denpasar PDAM performance from the customer perspective, internal business processe , learning and growth, including both categories, while from a financial perspective, especially on the effectiveness ratios obtained results are not good. Performance Badung taps from a financial perspective, the customer is internal business processes, learning and growth , including good category.
Faktor-Faktor yang Mempengaruhi Penyerapan Anggaran Belanja pada Satuan Kerja Perangkat Daerah Dengan Administrasi Sebagai Pemoderasi Viki Ulandari; Akram Akram; Budi Santoso
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.p18

Abstract

This study aims to provide empirically the effect of planning, human resources, and procurement of goods / services on the absorption of the expenditure budget in the SKPD of Sumbawa Regency and the influence of administration in the relationship between planning, human resources, and procurement of goods / services on the absorption of the expenditure budget in SKPD Sumbawa regency. Population in this research is all employees at 29 SKPD Sumbawa Regency. The results showed that planning had a negative and significant effect on budget absorption. Human resources and the procurement of goods / services have a positive effect on budget absorption. Meanwhile, administration has a negative effect on the relationship between planning, human resources and the procurement of goods / services and budget absorption. Keywords: Absorption Budget; Planning; human Resource; Procurement Of Goods / Services; Administration.
Intellectual Capital Performance, Prestasi Reputasi Perusahaan dan Financial Distress Ilham Setiawan; Yurniwati Yurniwati; Anne Putri
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.p02

Abstract

The company's going concern ability should be able to compete and survive in business activities to avoid financial distress. This study aims to determine the effect of intellectual capital performance, company achievement, company reputation, profitability, and leverage on financial distress. This study uses samples from manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample used was 125 observations taken using purposive sampling technique. Data analysis was performed using logistic regression analysis. The results showed that the performance of intellectual capital and profitability had a negative effect on financial distress and leverage had a positive effect on financial distress. Meanwhile, company achievement and company reputation have no effect on financial distress. Keywords: Intellectual Capital Performance; Company Achievement; Company Reputation; Financial Distress.
PENGARUH SUMBER DAYA MANUSIA, KOMITMEN ORGANISASI, SISTEM INFORMASI PADA KESIAPAN PENERAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH BERBASIS AKRUAL Ida Bagus Gede Bayu Permana; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 16 No 3 (2016)
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

Based on Government Regulation No. 71 Year 2010, which was confirmed by the Minister of Home Affairs number 63 in 2013, that the provincial government, district and city already must implement accrual-based financial statements in the financial statements of 2015. Therefore, the readiness of the implementation of the new system requires support of the readiness of Human Resources, Organizational commitment and Systems. This study aimed to examine the effect of Human Resources, Organizational Commitment and Implementation Readiness Information System on Local Government Finance Report Based Accrual. Research was conducted on the financial section Secretariat Badung regency. This study uses data analysis techniques Regression using 74 respondents. Hypothesis test results indicate that the influence of Human Resources, Organizational Commitment, and Information Systems Readiness significant positive effect on the adoption of Local Government Finance Report Based Accrual.

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