cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
P. D'YAN YANIARTHA SUKARTHA
Contact Email
ejurnalakuntansi@unud.ac.id
Phone
-
Journal Mail Official
ejurnalakuntansi@unud.ac.id
Editorial Address
Jl. P.B. Sudirman, Dangin Puri Klod, Kec. Denpasar Tim., Kota Denpasar, Bali 80112
Location
Kota denpasar,
Bali
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
 281   282   283   284   285 
Analisis TAM Terhadap Sikap Penggunaan Sistem Informasi Akuntansi Penggajian di PT Garuda Indonesia Station DPS Putu Nanda Christy Dio Vidantika; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 24 No 2 (2018)
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.2018.v24.i02.p11

Abstract

A well-implemented accounting information system (AIS) can provide a reliable financial information for company. The use of technology on AIS for the payroll business process should consider usefulness and easiness of its users so the system becomes effective. This study was aimed to examine the effect of perceived usefulness (PU) and perceived ease of use (PEOU) toward attitude towards use (ATU) as an acceptance indicator of technology. The research was conducted at PT Garuda Indonesia Station DPS. The samples as many as 68 peoples were selected by nonprobability sampling method. The data were collected by using survey, observation, interview, and literature study. The analysis technique used the multiple linear regression analysis. The result showed that PU and PEOU positively influence ATU of technology on AIS for payroll business process. This showed that the more useful and easy technology of SIA for payroll is, the acceptance of technology will be better. Keywords: attitude towards use, perceived usefulness, perceived ease of use, AIS
KEPEMILIKAN MANAJERIAL SEBAGAI PEMODERASI PENGARUH DIVERSIFIKASI OPERASIONAL PADA STRUKTUR MODAL Dewa Ayu Sri Swasti Putri Wiryani; I Made Mertha
E-Jurnal Akuntansi Vol 15 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

The purpose of this study is to determine the effect of operational diversification within the capital structure and to determine whether the moderating influence of managerial ownership on operational diversified capital structure. This research was conducted at the Indonesian Stock Exchange, particularly in the property and real estate companies. The sampling method used nonprobability sampling method, using purposive sampling technique. The number of companies acquired are 10 companies. Total samples taken during the four years is as much as 40 observations. Data collection methods of data used is the method of documentation and literature study. The analysis technique used is a simple linear regression analysis and moderated regression analysis. The results of the analysis of operational research found that diversification does not affect the company's capital structure, and managerial ownership is not able to moderate the influence of operational diversification on capital structure.
Pengaruh Tipe Industri, Kepemilikan Saham Pemerintah, Profitabilitas Terhadap Sustainability Report K. Baba Adiatma; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 25 No 2 (2018)
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.2018.v25.i02.p05

Abstract

Perusahaan yang beraktivitas bisnis tanpa menghiraukan tanggung jawab sosial dan lingkungan menyebabkan kerusakan terhadap lingkungan dan sosial perusahaan. Sustainability report menjadi alat kendali untuk risiko keberlanjutan yang dapat memberikan informasi ekonomi, lingungan dan sosial perusahaan. Perusahaan yang menerbitkan sustainability report masih sedikit, hal ini mengindikasikan bahwa terdapat faktor yang memengaruhi sustainability report. Tujuan penelitian ini untuk mengetahui apakah tipe industri, kepemilikan saham pemerintah, profitabilitas berpengaruh terhadap sustainability report. Seluruh perusahaan yang terdaftar di BEI tahun 2013-2016 menjadi populasi penelitian ini dan sampel diambil dengan kriteria tertentu. Sampel terdiri dari 12 perusahaan yang diamati selama empat tahun sehingga jumlah sampel sebanyak 48. Data penelitian diperoleh dari laporan tahunan masing-masing perusahaan. Metode yang cocok untuk menganalisis penelitian ini adalah regresi linier berganda. Dari analisis diperoleh bahwa tipe industri berpengaruh positif terhadap sustainability report, sedangkan kepemilikan saham pemerintah dan profitabilitas tidak berpengaruh terhadap sustainability report. Kata Kunci: tipe industri, kepemilikan saham pemerintah, profitabilitas, sustainability report.
Penggunaan Aplikasi Audit Tool and Linked Archive System oleh Kantor Akuntan Publik Ni Made Wirya Sri Shinta Paramita; Dodik Ariyanto
E-Jurnal Akuntansi Vol 33 No 5 (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.i05.p01

Abstract

The Audit Tool and Linked Archive System (ATLAS) application is a tool that assists auditors in mastering and implementing auditing standards in channeling their professional services, so it is hoped that the audit quality will increase. The aim of this study was to determine the effect of perceived convenience, perceived usefulness and auditors' trust in the use of the ATLAS application in completing their assignments. Data sourced from distributing questionnaires with a total of 45 auditors as respondents. The sample selection used purposive sampling method and was analyzed using multiple linear regression analysis techniques. The results of this study are that perceived convenience has a significant effect on ATLAS applications, perceived usefulness has no effect on ATLAS applications, and trust has a significant and positive effect on ATLAS applications. Keywords: Perceived Ease of Use; Perceived Usefulness; Trust; ATLAS Application.
PEMANFAATAN TEKNOLOGI INFORMASI, KEPERCAYAAN, DAN KOMPETENSI PADA PENERAPAN TEKNIK AUDIT SEKITAR KOMPUTER Putu Saka Sumarsana Putra, Naniek Noviari
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

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

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh pemanfaatan teknologi, kepercayaan, dan kompetensi pada penerapan teknik audit sekitar komputer. Penelitian ini dilakukan di kantor akuntan publik yang terdaftar pada Institut Akuntan Publik Indonesia (IAPI) wilayah Bali dengan menjadikan 90 orang auditor sebagai sampel. Pengumpulan data dilakukan dengan menyebarkan kuesioner dan teknik analisisnya menggunakan regresi linear berganda. Berdasarkan hasil analisis, diketahui bahwa pemanfaatan teknologi,  kepercayaan terhadap teknologi, dan kompetensi auditor berpengaruh positif terhadap penerapan teknik audit sekitar komputer oleh auditor kantor akuntan publik di Bali. Variabel pemanfaatan teknologi informasi, kepercayaan, dan kompetensi berkontribusi sebanyak 56 persen pada penerapan teknik audit sekitar komputer, sedangkan sisanya 44 persen dipengaruhi oleh variabel lain yang tidak dimasukkan ke dalam model penelitian. Kata kunci: teknologi informasi, kepercayaan, kompetensi, penerapan teknik audit komputer 
Faktor-Faktor yang Memengaruhi Pengelolaan Aset Pemerintah Sukaena Harfianah; Faisal Faisal
E-Jurnal Akuntansi Vol 33 No 10 (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.i10.p01

Abstract

Efficient and effective asset management is considered very important in improving the quality of financial reports and state financial management. This research aims to determine the influence of human resources, information technology and governance on government asset management at the Central Statistics Agency of the Republic of Indonesia (BPS). This research uses multiple linear regression analysis methods to test the data. The sampling technique used was a systematic random sampling method which resulted in a sample size of 260. The survey was carried out using a Google form. Data processing uses the SPSS 25 program. The research results show that human resource variables have no effect on government asset management, while information technology and governance have a positive and significant effect on government asset management. Keywords: Human Resources; Information Technology; Good Governance; Government Asset
Analisis Pengaruh Faktor-Faktor Rasio Keuangan Terhadap Profitabilitas Henny Triyana Hasibuan
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.p07

Abstract

The purpose of this study is to identify the factors that affect the profitability of Islamic commercial banks in Indonesia. The population of this study is Islamic commercial banks in Indonesia which are listed on the IDX for the period 2018-2021. The sampling technique used was purposive sampling. The number of samples used is 10 Islamic commercial banks with an observation period of 4 years, the total research sample is 40 observations. The independent variables in this study are NPF, FDR, BOP, CAR and NOM, while the dependent variableis profitability which is proxiesin ROA. The data analysis technique used is multiple linear regression. The results showed that the NPF and BOPO variables had a negative effect on profitability, while the FDR, CAR andNOM variables had apositive effect. The results of this study support the signal theory, all variables provide a signal on the profitability of Islamic Commercial Banks in Indonesia. Keywords:NPF;FDR;BOPO;CAR;NOM;Profitability.
Evaluasi M-Score dan ICOFR PT X Galuh Riawati; Ancella Anitawati Hermawan
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.p02

Abstract

In 2023, the Ministry ABC suspects that there has been manipulation of the financial statements of PT X, with reporting profits for years but negative cash flow, failure to pay so that it was sued for bankruptcy. The research aims to analyze indications of manipulation of financial statements and internal control over financial reports (ICOFR) at PT X. The research uses secondary data in the form of company annual reports from 2012-2022. Indications of financial report manipulation are obtained from the Beneish M-Score calculation. ICOFR analysis is carried out by scoring using the manual content method of 90 ICOFR A Compendium of Approaches and Examples indicators. The research results show that there are indications of manipulation of financial reports except in 2020 and 2021 and internal control over financial reports is getting better from year to year. Good ICOFR score does not guarantee that financial reports are free from indications of manipulation. Keywords: Manipulation Of Financial Statements; Beneish M-Score; ICOFR; Internal Control
Determinants of Economic Growth in Special Autonomous Regions: Does Capital Expenditure Important? Rizki Linda Afiska
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.p06

Abstract

This study aims to examine the influence of balancing funds, special autonomy funds, and regional own-source revenues on economic growth, with capital expenditure as an intervening variable. A purposive sampling method was used, selecting three Indonesian provinces: Aceh, Papua, and West Papua. Data analysis was conducted using panel data regression and path analysis models.The results indicate that balancing funds and regional own-source revenues do not significantly influence capital expenditure, whereas special autonomy funds have a significant positive effect on capital expenditure. Additionally, balancing funds, specialautonomy funds, and regional own-source revenues directly have a significant positive effect on economic growth, while capital expenditure does not significantly impact economic growth. Path analysis further reveals that capital expenditure does not mediate the relationship between balancing funds, special autonomy funds, regional own-source revenues, and economic growth.
Improvement of Sustainability Strategy toward Environmental Performance Assessment: Case Study of PT ABC Alfi Zulfiandra Kresna; Ancella Anitawati Hermawan
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

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

Abstract

The research aims to analyze the company's sustainability strategy related to environmental aspects by seeing whether environmental aspects have been implemented, starting from setting strategic goals to monitoring and evaluation. This research use a case study research for problem solving with the research’s object PT ABC, a government company related to the logistics sector. Data collection uses document analysis and interviews. The research was carried out by assessing the company's sustainability strategy using Integrated Port Management (IPM) and compared it with the results of external party assessments. The research results show that the company has implemented environmental aspects in its sustainability strategy from the initial determination to the implementation process, while monitoring and evaluation have not been carried out. The research also found that environmental work programs had not been disclosed. The research recommends that companies develop a roadmap/work plan that can be used as a reference for the company in carrying out planned programs, as material for evaluation and monitoring and to reveal the realization of its work program in its sustainability report. Keywords: Sustainable Strategy; Environmental Performances; Integrated Port Management

Page 283 of 333 | Total Record : 3329

 281   282   283   284   285 

Filter by Year

2012 2025


Reset
Filter By Issues
All Issue Vol 35 No 3 (2025) Vol 35 No 2 (2025) Vol 35 No 1 (2025) Vol 34 No 12 (2024) Vol 34 No 11 (2024) Vol 34 No 10 (2024) Vol 34 No 9 (2024) Vol 34 No 8 (2024) Vol 34 No 7 (2024) Vol 34 No 6 (2024) Vol 34 No 5 (2024) Vol 34 No 4 (2024) Vol 34 No 3 (2024) Vol 34 No 2 (2024) Vol 34 No 1 (2024) Vol 33 No 12 (2023) Vol 33 No 11 (2023) Vol 33 No 10 (2023) Vol 33 No 9 (2023) Vol 33 No 8 (2023) Vol 33 No 7 (2023) Vol 33 No 6 (2023) Vol 33 No 5 (2023) Vol 33 No 4 (2023) Vol 33 No 3 (2023) Vol 33 No 2 (2023) Vol 33 No 1 (2023) Vol 32 No 12 (2022) Vol 32 No 11 (2022) Vol 32 No 10 (2022) Vol 32 No 9 (2022) Vol 32 No 8 (2022) Vol 32 No 7 (2022) Vol 32 No 6 (2022) Vol 32 No 5 (2022) Vol 32 No 4 (2022) Vol 32 No 3 (2022) Vol 32 No 2 (2022) Vol 32 No 1 (2022) Vol 31 No 12 (2021) Vol 31 No 11 (2021) Vol 31 No 10 (2021) Vol 31 No 9 (2021) Vol 31 No 8 (2021) Vol 31 No 7 (2021) Vol 31 No 6 (2021) Vol 31 No 5 (2021) Vol 31 No 4 (2021) Vol 31 No 3 (2021) Vol 31 No 2 (2021) Vol 31 No 1 (2021) Vol 30 No 12 (2020) Vol 30 No 11 (2020) Vol 30 No 10 (2020) Vol 30 No 9 (2020) Vol 30 No 8 (2020) Vol 30 No 7 (2020) Vol 30 No 6 (2020) Vol 30 No 5 (2020) Vol 30 No 4 (2020) Vol 30 No 3 (2020) Vol 30 No 2 (2020) Vol 30 No 1 (2020) Vol 29 No 3 (2019) Vol 29 No 2 (2019) Vol 29 No 1 (2019) Vol 28 No 3 (2019) Vol 28 No 2 (2019) Vol 28 No 1 (2019) Vol 27 No 3 (2019) Vol 27 No 2 (2019) Vol 27 No 1 (2019) Vol 26 No 3 (2019) Vol 26 No 2 (2019) Vol 26 No 1 (2019) Vol 25 No 3 (2018) Vol 25 No 2 (2018) Vol 25 No 1 (2018) Vol 24 No 3 (2018) Vol 24 No 2 (2018) Vol 24 No 1 (2018) Vol 23 No 3 (2018) Vol 23 No 2 (2018) Vol 23 No 1 (2018) Vol 22 No 3 (2018) Vol 22 No 2 (2018) Vol 22 No 1 (2018) Vol 21 No 3 (2017) Vol 21 No 2 (2017) Vol 21 No 1 (2017) Vol 20 No 3 (2017) Vol 20 No 2 (2017) Vol 20 No 1 (2017) Vol 19 No 3 (2017) Vol 19 No 2 (2017) Vol 19 No 1 (2017) Vol 18 No 3 (2017) Vol 18 No 2 (2017) Vol 18 No 1 (2017) Vol 17 No 3 (2016) Vol 17 No 2 (2016) Vol 17 No 1 (2016) Vol 16 No 3 (2016) Vol 16 No 2 (2016) Vol 16 No 1 (2016) Vol 15 No 3 (2016) Vol 15 No 2 (2016) Vol 15 No 1 (2016) Vol 14 No 3 (2016) Vol 14 No 2 (2016) Vol 14 No 1 (2016) Vol 13 No 3 (2015) Vol 13 No 2 (2015) Vol 13 No 1 (2015) Vol 12 No 3 (2015) Vol 12 No 2 (2015) Vol 12 No 1 (2015) Vol 11 No 3 (2015) Vol 11 No 2 (2015) Vol 11 No 1 (2015) Vol 10 No 3 (2015) Vol 10 No 2 (2015) Vol 10 No 1 (2015) Vol 9 No 3 (2014) Vol 9 No 2 (2014) Vol 9 No 1 (2014) Vol 8 No 3 (2014) Vol 8 No 2 (2014) Vol 8 No 1 (2014) Vol 7 No 3 (2014) Vol 7 No 2 (2014) Vol 7 No 1 (2014) Vol 6 No 3 (2014) Vol 6 No 2 (2014) Vol 6 No 1 (2014) Vol 5 No 3 (2013) Vol 5 No 2 (2013) Vol 5 No 1 (2013) Vol 4 No 3 (2013) Vol 4 No 2 (2013) Vol 4 No 1 (2013) Vol 3 No 3 (2013) Vol 3 No 2 (2013) Vol 3 No 1 (2013) Vol 2 No 3 (2013) Vol 2 No 2 (2013) Vol 2 No 1 (2013) Vol 1 No 2 (2012) Vol 1 No 1 (2012) More Issue