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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
 287   288   289   290   291 
Pengukuran Kinerja PDAM Kabupaten Buleleng dengan Metode Balanced Scorecard I Ketut Artha Suryana; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 2 No 1 (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

Regional-Owned Enterprises, including the Regional Water Company, other than as a source of local revenue also has a function to serve the needs of the community, so it is necessary to measure its performance with a concept that not only consider the financial aspect, but also the non-financial aspects, namely the Balanced Scorecard . This study discussed the performance of the PDAM Buleleng based on the perspectives of the Balanced Scorecard, such as the perspective of the customers, finance, internal business process, and learning and growth. Based on the analysis,  the performance of PDAM Buleleng in the  perspective of customer based on Customer Satisfaction Index showed a very good performance. In the perspective of finance, the analysis based on the leverage ratio and growth rate showed a good performance, while based on the activity and profitability ratios showed a good enough performance. In perspective of internal business process, the analysis based on the Service Cycle Efficiency on the new connection installation process showed a not good enough performance, while the customer complaints handling process showed a good performance. In the perspective of learning and growth, the analysis based on the productivity of the employees showed a good performance, and based on the Employee Satisfaction Index showed a good performance.
Moralitas, Kapabilitas, dan Perilaku Kerja Inovatif Aparatur Desa terhadap Pengelolaan Dana Desa Sri Wilujeng Rizki Amalia; Loggar Bhilawa
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.p05

Abstract

The research aims to determine the effect of morality, capability, and innovative work behavior on the management of village funds. The data collection method was carried out by distributing questionnaires to village officials who were directly related to village finances. The number of samples in the study were 178 people and were selected using a purposive sampling technique. The data analysis technique used in this study is multiple linear regression analysis using the IBM SPSS 26 application. The test results show that morality, capability, and innovative work behavior of village apparatus have a positive effect on village fund management. The morality, capability, and innovative work behavior of the village apparatus will be able to prevent village fund fraud and increase the accountability of village fund management. This research is expected to contribute to the implementation of good management of village funds in the reallocation and refocusing of the APBN. Keywords: Village Fund, Morality, Capability, Innovative Work Behavior, Village Fund Financial Management
ANALISIS TAX PLANNING DALAM UPAYA MENINGKATKAN OPTIMALISASI PEMBAYARAN PAJAK PENGHASILAN PADA PT.CHIDEHAFU Vyakana Natakharisma; I Kadek Sumadi
E-Jurnal Akuntansi Vol 8 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

Income tax is a tax imposed on any additional economic benefit derived by the taxpayer can be used to increase the wealth of the taxpayer. In terms of taxpayer to pay taxes usually strives to optimize its tax burden can be achieved through tax planning. This study aims to determine the optimization efforts to increase income tax payments can be made by PT.Chidehafu through tax planning and tax planning impacts on the payment of income tax section 21 and corporate income tax of PT.Chidehafu. The analysis technique used is descriptive qualitative analysis. Based on the analysis, after tax planning with net method PT.Chidehafu will pay income tax more Rp 156.303,00 than before tax planning. However, with gross-up method PT.Chidehafu can save income tax payments for Rp 1.462.070,00.
PENGARUH JUMLAH KREDIT, TABUNGAN, DEPOSITO, DAN PENGALAMAN BADAN PENGAWAS PADA PROFITABILITAS Ida Ayu Komang Firna Erawati; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 11 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

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Abstract

Institute Pekreditan Village (LPD) in the economy of much help both economically and socially. LPD raising funds from the community in the form of savings and deposits. Savings and deposits is an important thing for LPD to be able to channel the funds back into the community in the form of credit. Research sites in Bangli district on the LPD. Data collection methods used h with non-behavioral observation method. The data analysiss technniqued useing a multiple linear analysiss. Based on the research results, it can be concluded simultaneously variable amount of credit, savings, deposits and regulatory bodies experience a significant effect on the profitability of the LPD in Bangli Regency and partial variable amount of credit, savings and regulatory bodies experience a significant effect on the profitability of the LPD, while deposits have no effect LPD on profitability in Bangli regency.
Reaksi Investor atas Laporan Keberlanjutan: Keberagaman Gender Direksi dan Independensi Direksi sebagai Variabel Moderasi Redilla Wisman; Wijaya Triwacananingrum
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.p01

Abstract

The Triple Bottom Line approach makes the company start to consider its non-financial reports as an added value for its stakeholders. moderating gender diversity and independent directors. The study used judgment sampling in sampling. The number of samples is 132 data from industrial sector companies and mineral resources in the 2018 - 2020 SGX. The data analysis technique in this study uses multiple linear regression. Investor reactions are measured based on cumulative abnormal returns with an event span of seven days. Sustainability reports are measured by reference to the standard GRI index. The results show that the quality of sustainability reports has no significant effect on investor reactions, the gender diversity of directors is not significant in strengthening the relationship between sustainability reports and investor reactions, and the independence of directors plays a significant role in strengthening the relationship between the quality of sustainability reports and investor reactions. Keywords : Investors’ Reaction; Sutainability Report; Board Gender Diversity; Board Independence.
Pengaruh Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Pemoderasi Marchall Tondi Saulus Putra; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 32 No 5 (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.i05.p15

Abstract

This study aims to obtain empirical evidence regarding the effect of Corporate Social Responsibility (CSR) disclosure on firm value with Good Corporate Governance (GCG) as the moderating variable. The scope of research is companies that are included or have been listed in the LQ45 index during the 2012-2019 period. The sample is going to be determined by using purposive sampling technique. The results show that CSR disclosure has a positive effect on firm value, but GCG which is used as a moderating variable actually weakens the effect of CSR disclosure on firm value. The results of this study are expected to be a reference for companies and investors to consider social responsibility more and also become the basis for the development of subsequent studies involving the same variables or research population. Keywords : Corporate Social Responsibility Disclosure; Firm Value; Good Corporate Governance.
Evaluasi Efektivitas Sistem Pengendalian Internal Proyek Pemerintah di Bawah Pengawasan PT. Pembangunan Perumahan (Persero) Tbk. Made Win Karoyani; A.A. Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 27 No 1 (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.v27.i01.p10

Abstract

The sample in this study was released by 35 people with Non-Probability methods, especially Purposive Sampling (Sample Considerations). The method of data collection is done through questionnaires, observations, and interviews. The analysis technique used is the analysis of comparative quantitative descriptive data. Based on the results of the analysis, the internal control system and the SPI dimension are all included in the effective category, but for each dimension, the SPI of various assessment results is effective and very effective. Based on the results of the respondents' scores, all of these scores have not reached a maximum value of 6, so that both the internal control system, internal control system dimensions, or from each dimension still need to be improved. Keywords: SPI, dimensions, elements, effectiveness
KUALITAS AUDIT SEBAGAI PEMODERASI PENGARUH PERGANTIAN MANAJEMEN DAN AUDIT FEE PADA AUDITOR SWITCHING Ni Kadek Sri Udayani; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 20 No 3 (2017)
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 has the objective of identifying and demonstrate empirically the effect of management changes and audit fees on auditor switching with audit quality as moderating variables. This research was conducted in the manufacturing sector companies listed on the Indonesian Stock Exchange (BEI) 2011-2015. The population in this study amounted to 147 companies, using purposive sampling techniques acquired sample number of 23 companies. Data analysis technique used is the logistic regression analysis and Moderating Regression Analysis (MRA). The results is managamenet changes in a positive effect on auditor switching. Variable audit fees, audit quality interactions with management changes, and the interaction with audit fee do not affect on auditor switching.
Pengaruh Sistem Informasi Akuntansi pada Profitabilitas dengan Ketidakpastian Tugas sebagai Variabel Pemoderasi Gede Hara Yogiswara; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 25 No 3 (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.i03.p01

Abstract

The purpose of this study was to provide empirical evidence of the effect of the quality of accounting information systems (SIA) and to provide empirical evidence of the effect of task uncertainty in moderating the effect of SIA quality on profitability. This study uses the dependent variable that is profitability measured using ROA proxy. The independent variables used, namely the quality of the SIA measured using 10 statements with a 5-point Likert scale, and the moderating variable using task uncertainty measured using 4 5-point Likert scale statements. The population in this study is all LPDs located in Denpasar City. The sample determination technique used is saturated sample technique so that the sample in this study amounted to 35 LPDs. The analysis technique used is simple linear regression analysis technique and MRA. The results showed that the quality of accounting information systems had a positive effect on LPD profitability and task uncertainty showed statistically able to moderate the effect of accounting information system quality on profitability.
Good Corporate Governance Sebagai Pemoderasi Pengaruh Profitabilitas dan Corporate Social Responsibility pada Nilai Perusahaan I Putu Indra Wijaya; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 26 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.v26.i02.p22

Abstract

The purpose of this study is to obtain empirical evidence regarding GCG as a moderating effect of profitability and CSR on the value of the companies of all companies listed on the Stock Exchange for the period 2013-2016. The results of the study found that profitability and CSR had a positive effect on firm value. GCG is able to strengthen the influence of CSR on corporate value, but GCG is not able to moderate the effect of profitability on company value. The results of this study are expected to be able to provide information for companies regarding the importance of increasing profitability, CSR disclosure and GCG implementation so that later it can increase the value of the company. The results of this study are expected to be able to provide information for interested parties as a basis for making investment decisions. Keywords: Firm value, profitability, CSR, GCG

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