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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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Adoption of Financial Technology Payments by MSMEs in Denpasar City: An Analysis from the UTAUT2 Perspective Cokorda Istri Shinta Anandea Putri Kamajaya; Ni Putu Sri Harta Mimba
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.p19

Abstract

Financial technology payment sebagai bagian dari fintech menawarkan berbagai kemudahan serta manfaat bagi penggunanya, namun saat ini jumlah penggunanya di Indonesia masih terbatas. Penelitian ini bertujuan untuk menjelaskan minat penggunaan fintech payment melalui model UTAUT2. Penelitian ini dilakukan di Kota Denpasar. Metode sampling yang digunakan adalah accidental sampling. Metode pengumpulan data dilakukan dengan menyebarkan kuesioner kepada pelaku UMKM di Kota Denpasar yang menggunakan fintech payment. Total sampel adalah 116 orang. Teknik analisis data menggunakan SEM-PLS. Hasil penelitian ini menunjukkan bahwa performance expectancy, socio-cultural factors, facilitating conditions, price value, dan habit berpengaruh secara positif dan signifikan terhadap minat penggunaan fintech payment. Sementara itu, effort expectancy dan hedonic motivation tidak berpengaruh terhadap minat penggunaan fintech payment.
Challenges in Supervising VAT Collection within Electronic Commerce Systems Fakhri Jamal Yusuf Siregar; Siti Nuryanah
E-Jurnal Akuntansi Vol 35 No 2 (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 | DOI: 10.24843/EJA.2025.v35.i02.p03

Abstract

The Directorate General of Taxes (DGT) has redefined the duties and functions of the Permanent Establishments and Expatriates Tax Office (KPP Badora) to include the supervision of business actors engaged in Trading Through Electronic Systems (TTES). This study aims to analyze the challenges faced by Account Representatives (ARs) at KPP Badora in supervising TTES VAT collectors, using the ADKAR model as an analytical framework. A case study approach was adopted, employing a mixed-methods research design. Data were collected through questionnaires and interviews to provide both quantitative and qualitative insights. The findings indicate that ARs encounter significant obstacles in supervising TTES VAT collectors, particularly in three aspects of the ADKAR model: knowledge, ability, and reinforcement. While awareness and desire were not identified as major challenges, the study highlights key difficulties in other areas. In the knowledge aspect, ARs lack a comprehensive understanding of the business processes of TTES VAT collectors. In the ability aspect, several challenges were identified, including the absence of comparative transaction value and traffic volume data, insufficient support from supervisory information systems, and unenforceable sanctions. Finally, in the reinforcement aspect, ARs lack a supervisory business process tailored to the unique characteristics of TTES VAT collectors, further complicating enforcement and compliance monitoring. Keywords: Account Representative; ADKAR; Supervision; VAT; TTES.
Pengaruh Tingkat Hutang, Fee Audit, dan Konsentrasi Pasar Pada Persistensi Laba Made Edi Mahendra; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 30 No 1 (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.i01.p13

Abstract

This study aims to determine whether the level of debt, audit fees, and market concentration affect earnings persistence. This research was conducted on transportation companies listed on the Indonesian stock exchange from 2014 to 2017. The number of samples taken as many as 9 companies using non-probability sampling method with purposive sampling technique. The analysis technique used is multiple linear regression. Based on the results of the analysis found that the level of debt, audit fees, and market concentration has a positive effect on earnings persistence.Keywords: Debt Levels; Audit Fees; Market Concentration; Earnings Persistence.
Tingkat Kepatuhan Wajib Pajak dengan Kesadaran Wajib Pajak sebagai Variabel Moderasi Eka Rinanto; Lalu Muhammad Furkan; Siti Aisyah Hidayati
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.p16

Abstract

The study was conducted to analyze the effect of tax authorities' services and taxpayer knowledge on compliance with the level of taxpayer compliance with taxpayer awareness as a moderating variable in Mataram City during the Covid 19 pandemic. The study population was taxpayers registered at KPP Mataram Barat. The number of samples is 100 people with accidental sampling method. This research is a quantitative study with data processing methods using IBM SPSS Statistics 24. The results show that tax authorities have an effect on the level of taxpayer compliance, knowledge of the taxpayer has no effect on the level of taxpayer compliance. This research uses the moderating variable of taxpayer awareness to see the interaction between tax authorities and taxpayer knowledge variables. The results show that the interaction of taxpayer awareness is not able to moderate the relationship between tax authorities and taxpayer compliance, while the interaction of taxpayer awareness is able to moderate the knowledge of taxpayers on the level of taxpayer compliance. Keywords: Fiscal Service; Taxpayer Knowledge; Taxpayer Compliance; Taxpayer Awareness; Moderating Variable
Pengaruh Penerapan Prinsip-Prinsip Good Governance dan Budaya Organisasi terhadap Kinerja Keuangan I Gede Dhyana Putra; I G. A. M. Asri Dwija Putri
E-Jurnal Akuntansi Vol 30 No 8 (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.i08.p14

Abstract

This study aims to examine the effect of applying the principles of good governance and organizational culture on financial performance. This research was conducted at the Village Credit Institution (LPD) in Gianyar Regency. The sampling method uses proportionate stratified random sampling. The number of samples of this study were 25 LPDs spread in each district in Gianyar Regency. Data collection was carried out through a survey approach with a questionnaire method and also data collection in the form of LPD financial statements in 2018. The data analysis technique used was the Multiple Linear Regression Analysis test. Based on the test results, it was found that there was a positive influence from the application of good governance principles and organizational culture to the financial performance of LPD in Gianyar Regency. Keywords: Good Governance; Organizational Culture; Financial Performance; Village Credit Institutions.
PENGARUH KEJELASAN SASARAN ANGGARAN, ETIKA, DAN KEPERCAYAAN DIRI PADA SENJANGAN ANGGARAN Anak Agung Adi Biantara; IG.A.M Asri Dwija Putri
E-Jurnal Akuntansi Vol 9 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

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

Abstract

Budget on the public sector with regard to the determination of the amount of funds allocated to each program and structured activities which use the funds belonging to the community. Good budgeting requires the participation of members of the organization. This study outlines the influence of Clarity Target Budget, Ethics, and Self Esteem In Budgetary Slack In Badung Regency Government. The population in this study was 684 competent authorities in the preparation of the budget in Badung Regency Government. The data was collected using a questionnaire with a random sampling method. Based on the analysis it was found that the variable budget goal clarity has a positive effect on the budgetary slack, variable ethics, and self esteem negative effect on the budgetary slack.
Analisis Struktur Modal Perusahaan Rokok yang Terdaftar di Bursa Efek Indonesia Ketut Pradnyana Wiguna; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 33 No 6 (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.i06.p013

Abstract

The research aims to analyze the capital structure of the cigarette business listed on the IDX for 2016-2021 which is thought to be influenced by asset structure, liquidity and profitability. The population used is the cigarette business listed on the IDX for the 2016-2021 period with a sample determined using certain criteria (purposive sampling method) and obtained 5 issuers as the sample. Data analysis used multiple linear regression analysis techniques. The results of the study prove that asset structure has a positive impact, while liquidity and profitability have a negative impact on the capital structure of cigarette companies. This condition proves that a business when determining its capital structure pays attention to the profit it can generate, the ownership of fixed assets that can be used as collateral for debt, and the smoothness of paying short-term debt. Keywords:Capital Structure; Asset Structure; Liquidity; Profitability
Kontribusi Kepemimpinan Transformasi dan Komitmen Organisasi terhadap Kinerja Karyawan UMKM Tri Darma Rosmala Sari; Yusra Fernando
E-Jurnal Akuntansi Vol 31 No 1 (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.i01.p08

Abstract

This study aims to provide guidelines for managers in improving the effectiveness of transformational leadership styles and organizational commitment. especially in UMKM. The research was conducted at MSMEs in Lampung. The research data were obtained through questionnaires distributed to MSME employees who have superior agro-industry and agribusiness products and analyzed using the Smart PLS application. The result of this research is that transformation leadership has a positive effect on employee performance. However, organizational commitment does not mediate the relationship between transformational leadership and employee performance and Transformational leadership has no positive effect on Organizational Commitment. This research can be used as a guideline for company managers / owners in improving the effectiveness of transformational leadership styles and organizational commitment within their business units. Keywords: Employee performance; Leadership Transformation; Organizational Commitment.
KONFLIK KEKUASAAN DALAM ANGGARAN PEMILUKADA PROVINSI BALI Gayatri Gayatri
E-Jurnal Akuntansi Vol 12 No 1 (2015)
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 the research is to reveal the conflict of authority of budget Bali regional election. The data were collected through observations and dialogues with participants. Data analysis was conducted using Dahrendorf’s conflict theory. Dahrendorf’s conflict theory perceives regularities in society as a result of authority from super-ordinates to sub-ordinates. Authority is a rare resource. The conflicts of authority emerge to maintain the legitimacy of authority. The research finds that conflicts cannot be separated from the elections. Conflicts linger in the executive, legislative, and regional election authorities in Bali province. One of the main resources of authority is a budget. Organizations experiencing conflicts can make use of budget to maintain authority. The conflict of budget planning of regional elections ends with the excessive authority of budgeting team to cut the budget actors’ pay. The conflict of budget execution is shown by the authority of the incumbent and commissioners. The conflict of budget accountability ends with the authority of Financial Investigation Bureau of Indonesia to return the excess use of budget of regional elections. The implications of this study are the changes in the regulation of budgetary resources of regional elections from local (APBD) to state expenditure budget (APBN).
Efektivitas Penerapan Sistem Informasi Akuntansi, Kecanggihan Teknologi, Internal Locus Of Control dan Kinerja Pegawai Ni Made Kusuma Devi; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 31 No 6 (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.i06.p07

Abstract

This study aims to analyze and empirically test the effect of the effectiveness of the application of accounting information systems, information technology and internal locus of control on the performance of the Bali Provincial Inspectorate employees. This study uses non-probability sampling, namely purposive sampling method with the criteria of employees who use accounting information systems and use computers in carrying out their work activities. Questionnaires were distributed directly to employees with the analytical technique used was multiple linear regression. Based on the analysis results show that the effectiveness of the application of accounting information systems, information technology and internal locus of control has a positive and significant effect on employee performance. Keywords: Effectiveness Of The Application Of Accounting Information Systems; Information Technolog;, Internal Locus Of Control; Employee Performance.

Page 50 of 333 | Total Record : 3329

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