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
 314   315   316   317   318 
ANALISIS FAKTOR KINERJA YANG MEMPENGARUHI PROFITABILITAS PADA LEMBAGA PERKREDITAN DESA I Kadek Sutika, I Ketut Sujana
E-Jurnal Akuntansi Vol 5 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

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

Abstract

ABSTRAK Profitabilitas pada LPD merupakan kemampuan LPD dalam menghasilkan laba dari aktifitas operasionalnya.Agar LPD memperoleh profitabilitas tinggi, maka suatu LPD perlu memperhatikan factor-faktor yang mempengaruhi profitabilitas.Penelitian ini dilakukan di LPD Kecamatan Ubud Kabupaten Gianyar.Jumlah sampel yang diambil sebanyak 100 sampel LPD, dengan metode purposive sampling. Pengumpulan data dilakukan dengan metode observasi non partisipan.Teknik analisis yang digunakan adalah analisis linear berganda.Berdasarkan hasil analisis ditemukan bahwa tingkat perputaran kas, penyaluran kredit dan efektivitas pengelolaan hutang berpengaruh positif dan signifikan, sedangkan tingkat kecukupan modal berpengaruh negatif dan signifikan terhadap profitabilitas LPD.Sementara tingkat pertumbuhan jumlah nasabah tidak berpengaruh signifikan terhadap profitabilitas LPD.Hal ini menunjukkan bahwa meningkat ataupun menurunnya tingkat pertumbuhan jumlah nasabah, tidak mempengaruhi tingkat profitabilitas suatu LPD. Dan apabila semakin tinggi tingkat perputaran kas, penyaluran kredit dan efektivitas pengelolaan hutang, akan semakin tinggi pula tingkat profitabilitas LPD. Namun semakin tinggi tingkat kecukupan modal, maka profitabilitas LPD akan semakin menurun. Kata kunci: tingkat perputaran kas, penyaluran kredit, efektivitas pengelolaan hutang, kecukupan modal, pertumbuhan jumlah nasabah, profitabilitas
CFO Sebagai Akuntan Profesional, Bankir, dan Kualitas Laporan Keuangan Sigit Kurnianto; Nola Gama Mareta
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.p20

Abstract

The research was conducted with the aim of examining the influence of the presence of a Chief Financial Officer with a professional accountant license on the quality of financial reports. Quantitative data was used in this research with a sample of 137 manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2018 period. The results of this research indicate that the presence of a CFO licensed as a professional accountant does not have a significant positive effect on the quality of financial reports. The results of this research also show that the presence of bankers on the board of directors has a significant negative effect on the quality of financial reports as measured by earnings management. Keywords: Bankers; Board of Directors; Chief Financial Officer; Quality of Financial Statements; Earnings Management
Financial Distress dan Kompleksitas Operasi pada Waktu Publikasi Laporan Keuangan dengan Reputasi KAP sebagai Pemoderasi Putu Isma Suyanti Wirantini; Ni Ketut Rasmini
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.p18

Abstract

This research aims to examine the influence of financial distress and operational complexity on the time of publication of financial reports with the KAP's reputation as a moderator. This research was conducted at consumer cyclicals sector companies listed on the Indonesia Stock Exchange in 2020-2021. The number of observation objects was 148 which were selected using the purposive sampling method. The data analysis technique used is Moderated Regression Analysis (MRA) which shows the results that financial distress has a positive effect on the time of publication of financial reports, operational complexity has no effect on the time of publication of financial reports, the KAP's reputation is unable to moderate the influence of financial distress and operational complexity at the time of publication. financial statements. Keywords:Financial Distress; Operational Complexity; Public Accounting Firm Reputation; Publication Time of Financial Statements
Moderasi Kemampuan Teknik Personal dan Pelatihan terhadap Pengaruh Kecanggihan Teknologi pada Efektivitas Penggunaan SIA Nyoman Notiasih; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 31 No 9 (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.i09.p19

Abstract

This study aims to empirically test the moderation of personal technical skills and training on the effect of technological sophistication on the effectiveness of the use of accounting information systems. The sample used is non-probability sampling, namely purposive sampling method using 100 respondents of employees and managers in the accounting department using SIA for more than one year. The data analysis technique used the Moderated Regression Analysis (MRA) test. Resulting in an analysis that the ability of personal engineering is able to moderate the effect of technological sophistication on the effectiveness of the use of SIA, training is able to moderate the effect of technological sophistication on the effectiveness of the use of SIA and technological sophistication has a positive effect on the effectiveness of using SIA. Keywords: Personal Technical Ability; Training; Technological Sophistication; Using SIA.
Penggunaan Technology Acceptance Model dan Keamanan dalam Analisis Perilaku Penggunaan Mobile Banking Putu Deby Cahyani Pramesti; I Gusti Ayu Eka Damayanthi
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.p16

Abstract

The mobile banking service answers the demands of customers who want a safe, fast service, available 24 hours, and can be accessed from anywhere, which is sufficient by means of a cell phone. The purpose of this study is to conduct an empirical study using the Technology Acceptance Model approach by adding a security variable to prove its effect on the behavior of using mobile banking applications. The number of samples used, namely 150 customers with the purposive sampling method, was processed using the Structural Equation Modeling (SEM) approach based on Partial Least Square (PLS) with the help of SmartPLS version 4 software. The findings show that perceived ease of use and perceived usefulness have an indirect effect on use behavior through behavioral intention. Meanwhile, security and behavioral intention directly influence use behavior. Overall, the relationship between variables has a positive and significant influence. Keywords: Mobile Banking, Perceived Ease of Use, Perceived Usefulness, Behavioral Intention, Use Behavior
Kepribadian Wajib Pajak, Pelayanan Fiskus, Sanksi Pajak dan Kepatuhan Wajib Pajak Indra Permana; Eka Ardhani Sisdyani
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.p08

Abstract

Good tax service services must be provided to all taxpayers to increase taxpayer compliance. Tax sanctions are the actions of taxpayers to always obey in paying their obligations. The purpose of this study was to analyze the effect of taxpayer taxes, tax taxes, and tax taxes on tax compliance at KPP Pratama Denpasar Barat. The sample used was 125 respondents. Data was collected through a survey method with a questionnaire instrument. The analysis used is multiple linear regression. The results showed that the personality of the taxpayer, the service of the tax authorities, and tax sanctions had a positive effect on taxpayer compliance. This shows that in improving taxpayer compliance, what must be considered are the internal factors of individual taxpayers, namely personality factors; and external factors, namely good service from the tax authorities, and sanctions for violations of taxation. Keywords: Taxpayer Personality; Tax Authorities Services; Tax Sanctions; Taxpayer Compliance.
The Concept of Rwa Bhineda on Investment Interest in Green Sukuk by Considering Environmental Awareness Ni Nyoman Sri Rahayu Trisna Dewi; Gusti Ayu Putu Eka Dewi Prihantari
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.p01

Abstract

Green sukuk is a sharia-based financial instrument used by the government to finance green projects. The number of green sukuk investors has continuously increased since the beginning of the green sukuk issuance, in 2019. This is inseparable from the attractive profit sharing and very low risk. In the Hindu concept, the term Rwa Bhineda is known, which emphasises the existence of two things that are contradictory but always side by side, as is the case with profit sharing and risk in green sukuk. This research aims to examine the effect of profit sharing and risk partially on investment interest in green sukuk and examine the moderating effect of environmental awareness. The population used is all green sukuk investors with a sample size of 100 green sukuk investors. The data collection method uses a questionnaire. The data analysis technique used is Structural Equation Modeling with Partial Least Squares (SEM PLS). The results showed that profit sharing and environmental awareness has a positive and significant effect on green sukuk investment interest, risk has no effect on investment interest, environmental awareness weakens the effect of profit sharing on investment interest in green sukuk with negative direction but environmental awareness is not able to moderate the effect of risk on investment interest in green sukuk. This research combines the concept of sharia in Islam and the concept of rwa bhineda in Hinduism, making it interesting to do research.
The Role of Risk Management in Achieving Branch Office KPIs in Bank X Gymnastiar El Nabil; Vera Diyanty
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

This study aims to analyze the role of risk management in achieving Key Performance Indicators (KPI) at Bank X branches. A qualitative approach with a case study method was used, with data collection through questionnaires, in-depth interviews, and document analysis. The results of the study indicate that although risk policies have been designed in an integrated manner at the head office level, their implementation at the branch level faces challenges in the form of inequality in understanding risk, limited human resources and technology that is not yet optimal. Meanwhile, budget and communication have been running well. The risk management paradigm is often seen as a compliance tool rather than a proactive strategy to support the achievement of organizational targets. This study recommends the development of risk-based KPI indicators to create a more holistic and fair performance evaluation, strengthen the relationship between risk strategy and organizational performance, and build a more risk-aware organizational culture. Keywords: Risk Management; Key Performance Indicators (KPI); Banking; Performance Evaluation
PENGARUH SOSIALISASI, PENGETAHUAN, SANKSI DAN KUALITAS PELAYANAN PADA KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Ni Made Lisa Rusmayani; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 20 No 1 (2017)
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 Kepatuhan wajib pajak kendaraan bermotor di Kabupaten Tabanan memiliki peranan penting untuk meningkatkan pendapatan daerah. Data tunggakan pajak kendaraan bermotor di Kantor SAMSAT Tabanan tahun 2011-2015 mengindikasikan wajib pajak masih kurang patuh dalam memenuhi kewajibannya membayar pajak kendaraan bermotor. Tujuan penelitian ini adalah untuk mengetahui pengaruh sosialisasi perpajakan, pengetahuan perpajakan, sanksi perpajakan dan kualitas pelayanan pada kepatuhan wajib pajak kendaraan bermotor. Metode pengumpulan data dalam penelitian ini menggunakan metode survei dengan instrumen kuesioner. Jumlah sampel yang digunakan adalah 100 wajib pajak kendaraan bermotor yang dihitung menggunakan rumus slovin dengan metode penentuan sampel yang digunakan adalah accidental sampling. Data penelitian dianalisis dengan menggunakan regresi linear berganda. Berdasarkan hasil analisis, penelitian ini menunjukkan bahwa sosialisasi perpajakan, pengetahuan perpajakan, sanksi perpajakan dan kualitas pelayanan berpengaruh positif dan signifikan pada kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor di Kantor Bersama SAMSAT Tabanan. Kata kunci: kepatuhan, sosialisasi, pengetahuan, sanksi dan kualitas pelayanan.
Analisis Pengaruh Fraud Triangle Terhadap Kecurangan Akademik (Academic Fraud ) Mahasiswa Akuntansi Universitas Udayana Michael Sihombing; I Ketut Budiartha
E-Jurnal Akuntansi Vol 30 No 2 (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.i02.p07

Abstract

Academic fraud is dishonest behavior committed by individuals in an academic environment in order to obtain their own benefits. This research aims to examine fraud triangle (pressure, opportunity, and rationalization) on the academic fraud of accounting students at Udayana University. The number of samples is 228 people, with the method of puposive sampling, especially non-probability sampling. Data collection is done through google form. The analysis technique used is multiple linear regression. Based on the results of the analysis it was found that pressure, opportunity, and rationalization had a positive and significant effect on academic fraud. Keywords: Pressure; Opportunity; Rationalization; Academic Fraud.

Page 316 of 333 | Total Record : 3329

 314   315   316   317   318 

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