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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
 278   279   280   281   282 
Pengaruh Perilaku Belajar terhadap Tingkat Pemahaman Akuntansi dengan Kecerdasan Emosional sebagai Variabel Pemoderasi Anak Agung Ngurah Agung Kresnandra
E-Jurnal Akuntansi Vol 28 No 3 (2019)
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.2019.v28.i03.p27

Abstract

The purpose of this study was to determine the effect of each variable of learning behavior and emotional quotient at accounting understanding level, and the influence of emotional quotient moderation on the interaction of learning behavior, at accounting understanding level. Sample selection using purposive sampling for 87 samples. Accounting understanding level data is proxied by the average final grade of accounting subjects in the MAKSI program collected from the SIMAK Unud program, while learning behavior and emotional quotient data are response data collected using questionnaires that have met the validity and reliability tests. All data have met the classical assumption test and the regression model has fulfilled the model feasibility test. Regression test results show that each variable of learning behavior and emotional quotiente has a positive and significant effect on the level of accounting understanding, besides that emotional quotiente increases the influence of learning behavior on accounting understanding level. Keywords : Accounting understanding level, emotional quotient, learning behavior.
Pengaruh Gaya Kepemimpinan Transformasional dan Budaya Tri Hita Karana pada Kinerja LPD I Putu Suarna Bumi; I Wayan Suartana
E-Jurnal Akuntansi Vol 29 No 2 (2019)
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.2019.v29.i02.p25

Abstract

The study aimed to examine the influence of the transformational leadership style and culture of Tri Hita Karana on the performance of the Village Credit Institutions (LPD) in Denpasar, which amounted to 35 LPD. Respondents used in the study were the head of the LPD, the administrative staff, and the cashier. Overall respondents numbered 105 people who were determined using the saturated sample method. Data collection methods and data analysis techniques used are questionnaire methods and multiple linear regression analysis. The results showed that the transformational leadership style apparently had a negative influence on LPD performance, inversely proportional to the culture of Tri Hita Karana which had a positive influence on LPD performance in Denpasar City. Keywords : Performance; Leadership; Tri Hita Karana.
PENGARUH INDIKATOR GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS PADA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Amalia Ramdhaningsih
E-Jurnal Akuntansi Vol 3 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 GCG dan CSR merupakan dua fenomena yang saling berhubungan. Perusahaan harus meningkatkan kepatuhan perusahaan dengan hukum dan mengembangkan kebijakannya dalam rangka pelaksanaan aktivitas CSR. Perusahaan diharapkan menjalankan bisnisnya dengan baik untuk memaksimalkan profit. Fokus penelitian ini adalah untuk menganalisis pengaruh indikator GCG dan profitabilitas pada pengungkapan CSR. Lokasi penelitian dikhususkan pada perusahaan property dan real estate yang terdaftar di BEI tahun 2009-2011 dengan 30 sampel penelitian yang diperoleh menggunakan metode purposive sampling. Terkait dengan indikator GCG tersebut, proksi yang digunakan antara lain: ukuran dewan komisaris, komisaris independen, kepemilikan manajerial, dan kepemilikan institusional. Sedangkan rasio profitabilitas menggunakan rasio return on equity (ROE). Analisis regresi linear berganda digunakan sebagai teknik dalam penelitian ini. Dari hasil tersebut dapat dilihat bahwa ukuran dewan komisaris dan komisaris independen tidak berpengaruh signifikan pada pengungkapan CSR, sementara kepemilikan manajerial, kepemilikan institusional, dan profitabilitas berpengaruh signifikan pada pengungkapan CSR. Kata kunci: GCG (Good Corporate Governance), Profitabilitas, CSR (Corporate Social Responsibility)
Kinerja Keuangan Sebelum dan Sesudah Penerapan Good Corporate Governance pada PT. Bank Pembangunan Daerah Bali Ida Bagus Odi Rezky Saputra; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 30 No 7 (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.i07.p11

Abstract

This research is in the form of observations on PT Bank Pembangunan Bali which has implemented Good Corporate Governance. The data collection method uses documentation study data and literature study. This is intended to obtain a clearer picture in order to solve the problem under study. Analysis of the data used includes an analysis of financial performance based on liquidity ratios, profitability and solvency. The results of this study indicate an increase in financial performance after the implementation of Good Corporate Governance when viewed using Return on Assets, Operating Expenses / Operating Income, Capital Adequacy Ratio, Non-Performing Loans. Meanwhile, if viewed through the ratio of Loan to Deposit and Return on Equity the study found a decrease in performance after the implementation of Good Corporate Governance. Keywords: Good Corporate Governance; Financial Performance; Bank.
ANALISIS EFEKTIVITAS STRUKTUR PENGENDALIAN INTERN ATAS PROSEDUR KREDIT PADA BANK PERKREDITAN RAKYAT DI KABUPATEN BADUNG Made Oka Hari Setiawan
E-Jurnal Akuntansi Vol 6 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 Dewasa ini sering terjadi kasus dimana para debitur memiliki kesadaran yang rendah dalam melakukan pengembalian dana sesuai dengan perjanjian antara debitur dengan BPR sehingga muncul kredit bermasalah hingga macet yang akan sangat mempengaruhi keuangan atau likuiditas suatu Bank Perkreditan Rakyat (BPR). Penelitian ini dilakukan pada BPR yang berdomisili di Kabupaten Badung dan berstatus kantor pusat. Variabel yang digunakan dalam penelitian ini adalah Lingkungan pengendalian, Sistem Akuntansi, dan Prosedur. Berdasarkan hasil penelitian dapat diketahui bahwa efektivitas struktur pengendalian intern atas prosedur kredit dalam upaya menekan terjadinya kredit macet pada BPR di Kabupaten Badung sudah berjalan dengan sangat efektif dapat dilihat dari presentase jawaban responden sebesar 71,1% tergolong KSE untuk variabel Lingkungan Pengendalian, 82,2% tergolong KSE untuk variabel Sistem Akuntansi, 37,8% tergolong KSE untuk variabel Prosedur Pengendalian dan 68,8% tergolong KSE untuk keseluruhan Struktur Pengendalian. Kata kunci: lingkungan pengendalian, sistem akuntansi, prosedur pengendalian
Respon Pasar Atas Informasi Laba (Replikasi Ball dan Brown 1968) A. A. Istri Agung Maharani
E-Jurnal Akuntansi Vol 8 No 1 (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

The capital market is where investors buy and sell shares. Information is needed by investors, one of which is earning information. This study is conducted to provide empirical evidence of market response due to unexpected earnings information. Research was focused at the Indonesian Stock Exchange. The number of samples used is 206 companies listed in Indonesia Stock Exchange period 2010-2012 by simple random sampling method. Data collected by non-participant observation method. T test is used as analysis technique. Based on the result, the market responded to unexpected earnings information, and the responses are in line with the announced earnings information. It can be concluded that the market, especially investors, would tend to make transactions based on earning information. When a company's earning is below expectations, transactions tend to decrease share price. When earning is above expectations, transactions tend to increase share price.
PENILAIAN KINERJA ATAS PENERIMAAN PAJAK HOTEL DAN PAJAK RESTORAN DI DINAS PENDAPATAN DAERAH KABUPATEN KARANGASEM I Ketut Novi Trisna Dewi Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 2 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 Pengukuran kinerja pada organisasi sektor publik harus memperhatikan konsep value for money yang mendasarkan pada tiga elemen utama yaitu ekonomi, efisiensi, dan efektivitas. Penelitian ini bertujuan untuk menilai kinerja Dinas Pendapatan Daerah Kabupaten Karangasem tahun 2007-2011 atas penerimaan pajak hotel dan pajak restoran ditinjau dari sudut ekonomi, efisiensi, dan efektifitas. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis kuantitatif dan kualitatif. Analisis kuantitatif dilakukan dengan menghitung rasio ekonomi, rasio efisisensi, dan rasio efektivitas. Analisis kualitatif dilakukan dengan mengamati perkembangan atau fluktuasi persentase rasio ekonomi, efisiensi, dan efektivitas setiap tahun. Hasil pembahasan menunjukkan bahwa kinerja Dinas Pendapatan Daerah Kabupaten Karangasem atas penerimaan pajak hotel dan pajak restoran adalah ekonomis, sangat efisien, dan sangat efektif. Kata Kunci: ekonomi, efisiensi, efektivitas, value for money
Kredit Bermasalah, Dana Pihak Ketiga, Biaya Operasional, Pendapatan Operasional dan Profitabilitas di Lembaga Perkreditan Desa Ni Wayan Asri Yuni; I Ketut Sujana
E-Jurnal Akuntansi Vol 32 No 11 (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.i11.p18

Abstract

The study aims to determine the effect of non-performing loans, third party funds, and operational income operating costs on profitability in Village Credit Institutions (LPD) throughout Ubud district. The population in this study were all LPDs in the entire District of Ubud, totaling 32 LPDs. The sampling technique used is saturated sampling. The data obtained were analyzed using multiple linear regression analysis. The results showed that non-performing loans and operating income operating costs had no effect on profitability at LPDs throughout Ubud district. Third party funds have a positive effect on profitability in LPDs throughout the Ubud district. Keywords: Non-Performing Loans; Third-Party Funds; Operating Expenses Operating Income; Profitability
Pengaruh Ukuran Perusahaan, Likuiditas, Leverage Dan Status Perusahaan Pada Kelengkapan Pengungkapan Laporan Keuangan ida ayu sintia devi
E-Jurnal Akuntansi Vol 8 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

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, likuiditas, leverage dan status perusahaan pada kelengkapan pengungkapan laporan keuangan. Data yang digunakandalam penelitian ini adalah data sekunder, berupa laporan tahunan. Jumlah perusahaan yang diteliti sebanyak 37 perusahaan selama 4 tahun, sehingga jumlah sampel berjumlah 148 sampel. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling dengan menggunakan kriteria tertentu. Teknik analisis yang digunakan adalah regresi linier berganda dengan uji hipotesis. Hasil analisis penelitian menunjukkan bahwa secara parsial ukuran perusahaan berpengaruh positif pada kelengkapan laporan keuangan dan leverage mempunyai pengaruh negatif pada kelengkapan pengungkapan laporan keuangan. Akan tetapi likuiditas dan status perusahaan tidak mempunyai pengaruh pada kelengkapan pengungkapan laporan keuangan.
Bahasa IndonesiaSelf Assessment System, Diskriminasi, dan Kemungkinan Terdeteksinya Kecurangan pada Persepsi Tax Evasion Ni Made Ratih Kumala Dewi; Maria Mediatrix Ratna Sari
E-Jurnal Akuntansi Vol 33 No 4 (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.i04.p06

Abstract

Tax evasion is a phenomenon that occurs in Indonesia. The perception of tax evasion views that the tax money paid is not used properly. The aim of this study is to empirically examine the effect of the self-assessment system, discrimination, and the possibility of detecting fraud on the perception of tax evasion. The research was conducted at KPP Pratama West Denpasar. Purposive sampling technique was used in this study and a sample of 100 individual taxpayers (WPOP) was found. Data analysis in this research used multiple linear regression analysis techniques. The results showed that the self-assessment system and the possibility of detecting fraud had a negative effect on perceptions of tax evasion, while discrimination had a positive effect on perceptions of tax evasion. The implication of this research is to provide support for the theory of planned behavior and attribution theory related to the factors that influence the perception of taxpayers in tax evasion. Keywords: Self Assessment System; Discrimination; Possibility Of Detecting Fraud; Perceptions In Tax Evasion

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