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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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Analisis Komparatif Kinerja Reksa Dana Konvensional dan Syariah pada Periode Krisis dan Non Krisis Ananda Oktadino Anggriawan Firman; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 28 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.v28.i01.p23

Abstract

The purpose of this study was to determine the differences in the performance of conventional and syariah mutual funds in the crisis and non-crisis periods. To measure the performance of mutual funds, the method used is the Sharpe method. The sample in this study was selected using a purposive sampling method. The samples taken in this study is as many as 8 samples of mutual funds consisting of 4 conventional mutual funds and 4 syariah mutual funds in 2008 and 38 samples of mutual funds consisting of 19 conventional mutual funds and 19 syariah mutual funds in 2016. Techniques The analysis used was the Independent Sample T-test. Results of the analysis show that the performance of syariah and conventional mutual funds in 2008 did not differ. In 2016, the results of the Independent T-Test showed that there were differences in performance between syariah and conventional mutual funds. Keywords: Performance, mutual funds, conventional, syariah.
PENGARUH PENGUMUMAN RIGHT ISSUE PADA ABNORMAL RETURN DAN VOLUME PERDAGANGAN SAHAM Ni Putu Sentia Dewi I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 3 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 Right issue merupakan salah satu peristiwa yang informasinya dipublikasikan sebagai suatu pengumuman yang dapat digunakan untuk melihat reaksi pasar. Reaksi pasar ini diukur dengan abnormal return dan volume perdagangan saham. Penelitian ini menggunakan uji paired sample t-test untuk menguji pengaruh pengumuman right issue terhadap abnormal return dan volume perdagangan saham dengan sampel sebanyak 41 perusahaan dari tahun 2009 sampai dengan tahun 2011, dimana periode pengamatan yang digunakan adalah 5 hari sebelum dan 5 hari sesudah pengumuman. Berdasarkan hasil analisis data ditemukan bahwa pengumuman right issue tidak berpengaruh signifikan terhadap abnormal return perusahaan-perusahaan yang melakukan right issue namun berpengaruh secara signifikan terhadap volume perdagangan saham. Kata Kunci: Right Issue, Abnormal Return, Volume Perdagangan Saham
PENGARUH KINERJA KEUANGAN DAERAH PADA PERTUMBUHAN EKONOMI, PENGANGGURAN, DAN KEMISKINAN KABUPATEN DAN KOTA Ni Luh Nana Putri Ani; A.A.N.B. Dwirandra
E-Jurnal Akuntansi Vol 6 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

ABSTRAK Pertumbuhan ekonomi yang tinggi, menurunnya tingkat pengangguran dan kemiskinan merupakan gambaran hasil kinerja pemerintah dalam mensejahterakan rakyatnya. Kinerja keuangan yang semakin meningkat, diduga tidak selalu mampu medorong  pertumbuhan ekonomi, serta  mengurangi tingkat pengangguran dan kemiskinan. Tujuan penelitian ini untuk mengetahui pengaruh kinerja keuangan daerah pada pertumbuhan ekonomi, pengangguran dan kemiskinan. Penelitian ini menggunakan sampel 8 kabupaten dan 1 kota pada Provinsi Bali dengan objek penelitian yaitu kinerja keuangan, pertumbuhan ekonomi, pengangguran dan kemiskinan tahun 2007-2011. Penentuan sampel dilakukan dengan menggunakan metode sampling jenuh dan pengujian hipotesis dalam penelitian ini dilakukan dengan teknik analisis regresi linier berganda. Kinerja keuangan yang terdiri dari rasio kemandirian menunjukan   bahwa berpengaruh positif secara signifikan terhadap pertumbuhan ekonomi, sedangkan rasio efektivitas, rasio efisiensi, dan pertumbuhan pendapatan tidak berpengaruh signifikan terhadap pertumbuhan ekonomi. Selanjutnya antara kinerja keuangan terhadap pengangguran, menunjukkan bahwa kinerja keuangan berupa rasio kemandirian, rasio efektivitas, rasio efisiensi, dan pertumbuhan pendapatan tidak berpengaruh signifikan terhadap pengangguran, sedangkan antara kinerja keuangan terhadap kemiskinan menunjukkan bahwa rasio kemandirian berpengaruh positif secara signifikan terhadap kemiskinan, dan rasio efektivitas, rasio efisiensi, serta pertumbuhan pendapatan tidak berpengaruh signifikan terhadap kemiskinan. Kata kunci : kinerja keuangan, pertumbuhan ekonomi, pengangguran, kemiskinan
Analisis Perhitungan Cadangan Kerugian Penurunan Nilai PT. Bank Sinar Harapan Bali Ida Bagus Arthana; Naniekl Noviari; Naniek Noviari
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

This study analyzes the calculation of fund formation Allowance for impairment losses according to banking rules and according to the tax rules. Allowance for impairment on an allowance is established when the carrying value after impairment are less than the carrying amount of the initial. Recognition of allowance for impairment in accordance with banking regulations by Indonesian Banking Accounting Guidelines , while according to the tax rules on the terms of Regulation of the Minister of Finance No.81/PMK.03/2009. Fiscal correction is used to adjust for differences in the recognition of allowance for impairment in accordance with banking rules and according to the rules of taxation. Analysis of the data used is quantitative descriptive analysis. The analysis showed that there was no difference according to the allowance for impairment recognition PT. Bank Sinar Harapan Bali with banking rules. The same is shown in the application of fiscal correction to the allowance for impairment of PT. Bank Sinar Harapan Bali accordance with the tax regulations. This means recognition of allowance for impairment of PT. Bank Sinar Harapan Bali has appropriate banking regulation and taxation.
PENGARUH TINGKAT KEPATUHAN KOMPONEN PENGENDALIAN INTERN PADA EFEKTIVITAS USAHA KOPERASI SIMPAN PINJAM I Dewa Made Oka Widiatmika
E-Jurnal Akuntansi Vol 2 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 Tujuan penelitian ini adalah untuk mengetahui pengaruh tingkat kepatuhan komponen pengendalian intern pada efektivitas usaha koperasi simpan pinjam di Dinas Koperasi dan UKM Kabupaten Gianyar. Metode pengumpulan data pada penelitian ini mengggunakan metode survey dengan teknik kuesioner dan data sekunder berupa data-data dari Dinas Koperasi dan UKM Kabupaten Gianyar. Sampel yang digunakan sebanyak 21 Koperasi Simpan Pinjam yang tersebar di Kabupaten Gianyar. Pengambilan sampel menggunakan metoda non-probability sampling dengan teknik purposive sampling. Hasil analisis menyatakan bahwa komponen pengendalian intern yang terdiri dari lingkungan pengendalian, penilaian resiko, informasi dan komunikasi, aktivitas pengendalian, dan pemantauan berpengaruh positif pada efektivitas usaha KSP. Hasil penelitian menunjukkan bahwa semakin meningkat lingkungan pengendalian, penilaian resiko, informasi dan komunikasi, aktivitas pengendalian, dan pemantauan di KSP, maka efektivitas usaha Koperasi Simpan Pinjam semakin meningkat pula. Kata Kunci : lingkungan pengendalian, penilaian resiko, informasi dan komunikasi, aktivitas pengendalian, pemantauan, dan efektivitas usaha.
Pandemi Covid-19, Biaya Pendidikan dan Motivasi Karir dan Minat Melanjutkan Pendidikan Profesi Akuntansi Anak Agung Ayu Intan Purnama Sari; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 32 No 9 (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.i09.p18

Abstract

The purpose of the study was to determine the effect of career motivation and education costs on student interest in continuing their education to the Accounting Profession Education (PPAk) level with the limitations of the Covid-19 pandemic. The research population is accounting students who are taking semester 7 and obtained as many as 251 students as samples. Sampling technique with purposive sampling method. The data analysis technique used was moderated regression analysis. The results of the analysis show that educational costs have a negative effect on student interest in accounting profession education (PPAk), career motivation has a positive effect on student interest in accounting profession education (PPAk), the covid-19 pandemic strengthens the effect of educational costs on interest in accounting profession education (PPAk). ) and the COVID-19 pandemic weakened the influence of career motivation on interest in taking accounting profession education (PPAk). Keywords: Cost of education; Career Motivation; COVID-19 Pandemic; Student Interest
PENGARUH STRUKTUR KEPEMILIKAN, KEBIJAKAN PENDANAAN DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN Ajeng Asmi Mahaputeri; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 9 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 main objective of a company is to increase the prosperity and welfare of the capital owners or shareholders. One way to achieve that goal is to improve the performance of the company. The big difference in conflicting interests are supported by different ownership structure in any company that may affect the company's performance. In addition to the ownership structure , funding policy and the size of the firm also affects the performance of the company. This study aimed to examine the effect of ownership structure, funding policy and firm size on corporate performance manufacturing period 2008-2012. Corporate performance measurement is done with a return on equity (ROE). The method of testing the hypothesis in this study is the multiple linear regression analysis. The analysis finds that managerial ownership and institutional ownership have a significant effect on the performance of the company, while the funding policy and the size of the company does not have a significant effect on the performance of the compan .
Profitabilitas, Ukuran Perusahaan, Pengungkapan Corporate Social Responsibility dan Nilai Perusahaan Nadia Hermawaty; I Putu Sudana
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.p07

Abstract

Firm value is an important indicator for investors as a consideration for investment decisions. The research aims to obtain empirical evidence of the effect of profitability, firm size and disclosure of corporate social responsibility on firm value. This research was conducted on various industrial sector companies listed on the Indonesia Stock Exchange. The sample was determined using a purposive sampling method of 69 observations. The collected data were analyzed by multiple linear regression. The results of the study explained that profitability has a positive effect on firm value, firm size has a negative effect on firm value and disclosure of corporate social responsibility has no effect on firm value. The research results are able to support signal theory and agency theory and can provide information to investors in making investment decisions by linking them to firm value. Keywords: Profitability; Firm Size; Corporate Social Responsibility Disclosure; Firm Value.
PENGARUH HARGA EKSEKUSI DAN JUMLAH OPSI SAHAM KARYAWAN (ESOP) PADA KINERJA PERUSAHAAN A.A.Ayu Indah Kartikasari; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 11 No 3 (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

Operations of the company are not separated from the principal that the contract between the owner of the company and the agents are employees of the management company. In the course of this contractual relationship often cause problems (conflicts), because of differences in the interests of each of these elements. Factors which often triggers the conflict is the imbalance of information. Principal tackle the problem by creating policies that create a more cooperative agent in conveying information on the conditions of the company. One such policy is that ESOP is an employee stock ownership program that is expected to increase the sense of belonging that can trigger the transparency of information from the employees and ultimately will support the improvement of the performance of the company. This research was conducted on the adoption of the ESOP companies listed on the Stock Exchange from 2000 until 2012. The tests were conducted by using path analysis. The sampling method using purposive sampling method and sample obtained by 43 companies from 53 companies. The analysis showed that the price of execution positive effect on firm performance, in contrast to the number of employee stock options (ESOP) negative effect on the performance of the company.
The Future Of Accounting Profession in The Industrial Revolution 4.0: Meta-Synthesis Analysis Ni Made Kariana Rosi; Luh Putu Mahyuni
E-Jurnal Akuntansi Vol 31 No 4 (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.i04.p17

Abstract

Various appearances of applied technology, such as Artificial Intelligence (AI), Internet of Things (IoT), and Big Data are all Industrial Revolution 4.0 characteristics that can change the business model. This research aims to explore how the advancement of Industrial Revolution 4.0 technology might disrupt the accounting profession. This research applied meta-synthesis method. The results of this study illustrated that the importance of development in the accounting sector is to keep pace with technological advances in industry 4.0. This must be balanced with the development of knowledge in the field of accounting so that all types of development can be carried out as well as possible. The findings showed that the appearance of various kinds new technology had a very significant impact in the development of the accounting profession. Further research should be able to discuss the Industrial Revolution 4.0 impact in more depth and can be linked to other accounting professions, such as internal auditors. Keywords: Accounting Profession; Industrial Revolution 4.0; Technology.

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