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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
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Corporate Governance, Islamic Social Reporting, Intensitas Aset Tetap, dan Agresivitas Pajak pada Bank Syariah Dita Amalia; Rossje V. Suryaputri
E-Jurnal Akuntansi Vol 33 No 2 (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.i02.p10

Abstract

The aim of this study is to empirically examine the effect of the proportion of independent commissioners, audit committees, Islamic Social Reporting (ISR) and fixed asset intensity on tax aggressiveness with bank size and profitability as control variables. The method used in this research is multiple linear regression analysis. The population in this study is Islamic banking registered with the OJK in 2016-2021. Sampling used purposive sampling method and obtained 49 observational samples. Tax aggressiveness is measured by the Effective Tax Rate (ETR). The results showed that the proportion of independent commissioners and audit committees had a negative effect on tax aggressiveness. Fixed asset intensity has a positive effect on tax aggressiveness. Research also proves that Islamic social reporting has no effect on tax aggressiveness. Keywords: Corporate Governance; Islamic Social Reporting; Fixed Asset Intensity; Tax Aggressiveness.
ANALISIS PERBANDINGAN KINERJA PT. BPR MITRA BALIJAYA MANDIRI DAN PT. BPR CAHAYA BINA WERDHI DENGAN PENDEKATAN BALANCED SCORECARD Kadek Yenni Widiastiti, I Ketut Yadnyana
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

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui perbedaan rata-rata kinerja PT. BPR Mitra Balijaya Mandiri dan PT. BPR Cahaya Bina Wherdhi dengan pendekatan Balanced Scorecard. Landasan teori yang digunakan dalam penelitian ini adalah teori penetapan tujuan (goal setting theory) dan teori harapan (expectancy theory). Sampel pada perspektif keuangan adalah laporan laba/rugi dan neraca per bulan tahun 2010-2012, sampel kepuasaan pelanggan PT. BPR Mitra Balijaya Mandiri dan PT. BPR Cahaya Bina Werdhi berjumlah 87 nasabah dan 91 nasabah dan sampel kepuasan karyawan berjumlah 20 karyawan dan 35 karyawan. Uji satatistik parametrik yang digunakan yaitu independen sample t-tes pada perspektif keuangan. Dan menggunakan uji statistik non parametrik pada perspektif pelanggan, perspektif proses bisnis internal dan perspektif pembelajaran dan pertumbuhan dengan menggunakan uji Mann-Whitney U. Hasil pengujian hipotesis menunjukkan bahwa rata-rata kinerja perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, serta perspektif pembelajaran dan pertumbuhan PT. BPR Mitra Balijaya Mandiri dan PT. BPR Cahaya Bina Werdhi mempunyai perbedaan. Berdasarkan hasil pengujian hipotesis kinerja PT. BPR Mitra Balijaya Mandiri lebih unggul dibandingkan PT. BPR Cahaya Bina Werdhi dilihat Kata Kunci: Balanced Scorecard, Kinerja, BPR
Efektivitas Pengelolaan Bantuan Langsung Tunai Dana Desa pada Masa Pandemi Covid-19 Ni Kadek Astri Winanti; Gayatri Gayatri
E-Jurnal Akuntansi Vol 33 No 9 (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.i09.p18

Abstract

Karangasem Regency is one of 21 other regencies that has succeeded in disbursing Direct Cash Assistance from Village Funds reaching 59.7%. Manggis District is one of the sub-districts in Karangasem Regency that has disbursed Direct Village Fund Cash Assistance in 12 village areas. This research aims to examine the influence of accountability, transparency and community participation on the effectiveness of managing Village Fund Direct Cash Assistance. The sample used for this research was 119 village officials. Determining the sample in this research used a non-probability sampling method with a purposive sampling technique. Data was collected using a questionnaire method. The research results reveal that accountability, transparency and community participation have a positive effect on the effectiveness of managing Village Fund Direct Cash Assistance. Keywords: Accountability; Transparency; Community Participation.
Tingkat Utang Yang Dikontrol Ukuran Perusahaan dan Penghindaran Pajak Karina Yulia Hermawati; Nurhastuty Kesumo Wardhani
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.p12

Abstract

In Indonesia, revenues from the tax sector have the largest proportion, but companies often try to avoid or reduce tax obligations cleverly and legally due to various motivations. This research is an extension of research conducted by Wardan & Nurharjanti (2019) using the primary and non-primary consumer goods sectors as research objects, profitability as a moderating variable and company size as a control variable, and using the ETR (Effective Tax Rate) proxy. The population used in the research is companies in the primary consumer goods and non-primary consumer goods sectors listed on the IDX from 2020 to 2022, with a total of 168 company samples using the purposive sampling method and processed with the help of SPSS 25. This research shows that the level of debt has a positive effect on tax avoidance and after controlling for company size, there is a positive and significant relationship (getting stronger) between the level of debt and the tax avoidance variable. Keywords: Audit Committee; Leverage; Profitability; Tax Avoidance
Assessing the Effects of Knowledge, Taxpayer Awareness, Tax Amnesty, and Socialization on Motor Vehicle Tax Compliance Ni Putu Ayu Satya Suciantari; Ni Luh Supadmi
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.p07

Abstract

Tax compliance is defined as the extent of adherence exhibited by an individual or entity in paying taxes in accordance with applicable laws. This study aims to investigate the effects of knowledge, taxpayer awareness, tax amnesty programs (referred to as tax bleaching programs), and outreach efforts on the level of motor vehicle taxpayer compliance in Badung Regency. The theoretical frameworks of attribution theory and planned behavior theory underpin this research. Conducted at the Badung Regency SAMSAT Office, the study sampled 100 respondents using the accidental sampling method, derived via the Slovin formula. Data collection was performed through the distribution of questionnaires, followed by analysis using multiple linear regression. The findings indicate that taxpayer knowledge, tax amnesty programs, taxpayer awareness, and tax socialization significantly influence the level of compliance with motor vehicle tax (PKB) obligations. Keywords: Compliance; Taxpayer Awareness; Knowledge; Tax bleaching and Socialization
The Effect Of Green Accounting, Corporate Social Responsibility, And Enviromental Social Governance On Company Profitability Wa Ode Muhfi Urba Lista; Ika Wulandari
E-Jurnal Akuntansi Vol 34 No 10 (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.i10.p01

Abstract

This study is intended to examine the effect of Green Accounting, Corporate Social Responsibility (CSR), and Environmental Social Governance (ESG) on the profitability of mining companies listed on the Indonesia Stock Exchange (IDX) for 2020-2023. The study uses a quantitative method with secondary data obtained from the official IDX website. The data analysis technique uses multiple linear regression. Sampling uses a purposive sampling technique, so that a sample of 13 companies was obtained from a total population of 94 companies. The research findings show that Green Accounting has a positive and significant effect on the profitability of mining companies. However, CSR and ESG do not have a significant effect on the profitability of mining sector companies. This study is based on differences in previous research findings and the dynamics of declining profitability in recent years. The novelty of the study lies in the newer observation period and the observation period of 4 years, the use of ESG variables, and the measurement of profitability with ROE. This study provides insight into the role of Green Accounting in increasing profitability and the contribution of CSR and ESG.
Komparasi Prediksi Saham: Teknikal Klasik dan Modern Nur Insani Mardatillah; Zalkha Soraya; Nasrullah Nasrullah
E-Jurnal Akuntansi Vol 34 No 9 (2024)
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 research aims to compare the accuracy levels of classical technical analysis and modern technical analysis in predicting stock price movements of the JII index from June to November 2024. Classical technical analysis utilizes candlestick patterns, while modern technical analysis employs the Moving Average Convergence Divergence (MACD) indicator. The study uses secondary data from official sources such as the Indonesia Stock Exchange and the Profits Anywhere application. The research sample includes all 30 stocks in the JII index. The results indicate that classical technical analysis achieves an accuracy of 93% with fewer but more precise signals, whereas modern technical analysis has an accuracy of 81% with a larger number of signals. The Mann-Whitney statistical test reveals no significant difference between the two analysis methods. This research is expected to enhance the understanding of appropriate technical analysis methods for investment decision-making. Future research is recommended to broaden the data scope and incorporate additional variables for more valid and representative results. Keywords: Technical Classic; Technical Modern; Candlestick Patterns; MACD; Accuracy
Perbandingan Reaksi Pasar pada Perusahaan LQ45 dan Non LQ45 atas Pengumuman Stock Split Kadek Wahyudi; I Nyoman Wijana Asmara Putra
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.p03

Abstract

Stock split announcements are believed to cause investor reaction. The LQ45 Index company that already has high liquidity in IDX is a stock split. This research aims to test the difference of the company's market reaction LQ45 before and after the stock split announcement, test the reaction difference of the non-LQ45 company market before and after the stock split announcement, and test the market reaction difference between LQ45 and non LQ45 companies on the stock split announcement. This research sample is a company that does stock split up during January 2007-July 2019. Market reactions are measured by abnormal return. The analytical techniques used are different tests. The results showed there was a reaction of the company's market LQ45 and non LQ45 on the stock split announcement, and there was a difference in market reaction between LQ45 and non-LQ45 companies over stock split announcements. Keywords: Stock Split; Abnormal Return Difference; Market Reaction.
Bahasa IndonesiaSistem Informasi Akuntansi, Sistem Pengendalian Internal, Kepuasan Karyawan dan Kinerja Karyawan Ni Luh Dela Yunita Dewi; Anak Agung Ngurah Agung Kresnandra
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.p13

Abstract

In the current era of globalization, the financial sector, especially Rural Banks, is experiencing intense competition which causes companies to pay more attention to the performance of their employees. The research was conducted with the aim of finding out the effect of Accounting Information Systems, Internal Control Systems and Employee Satisfaction on the Performance of BPR Employees in Tabanan Regency. The research was conducted at the BPR in Tabanan Regency, namely 270 populations with employees as samples, namely those related to finance, 72 respondents. Data obtained through questionnaires and analyzed by multiple linear regression. The research gave the results that accounting information systems, internal control systems, and employee satisfaction have a positive and significant impact on employee performance in BPR Tabanan Regency. Keywords: Accounting Information System; Internal Control System; Employee Satisfaction; Employee Performance
Pengaruh Prinsip-Prinsip Good Corporate Governance pada Kinerja Keuangan Lembaga Perkreditan Desa I Dewa Gede Dharma Suputra; Ni Luh Putu Hendrayanti
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.p09

Abstract

This research was conducted at the Village Credit Institution (LPD) in North Kuta, Kuta and South Kuta Districts. The number of samples taken was 85 people with the Head and the LPD Supervisory Board as respondents, using non-probability sampling methods, especially saturated sampling. Data collection is done by questionnaire technique. The analysis technique used is multiple linear regression. Based on the results of the analysis it was found that transparency, accountability, responsibility, independence and fairness had a significant positive effect on financial performance. This shows that the more transparent in presenting information, responsible for managing LPDs, complying with applicable regulations, independent and fair and fair in giving tasks, the financial performance will increase. Keywords: Financial performance; Transparency; Accountability; Responsibility; Independence; Fairness; LPD.

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