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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
 63   64   65   66   67 
Evaluasi Perhitungan Harga Pokok Penjualan Laundry di Perusahaan Laundry Skala Besar Muhammad Akbar Nur; Eliza Fatima
E-Jurnal Akuntansi Vol 34 No 8 (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.i08.p17

Abstract

This research aims to find out the calculation formula of the laundry Cost of Sales (COS) that PT.X applied and evaluate it using the activity-based costing (ABC) method. The object of this research is a large-scale laundry company that provides quality laundry services and free delivery to various clients in the Greater Jakarta area (Jabodetabek). The method used in this research is qualitative with a case study approach. The research results show that the current COS calculation per kg of hotel laundry is 40,43% greater (overcosting) than the ABC method. Meanwhile, COS per kg of guest & uniform laundry is 20,74% smaller (undercosting) than the ABC method. Other results show that the gross profit margin for both laundries is 5,64% greater if PT.X uses the ABC method. The large number of indirect costs and there are the differences in machine use and manual handling each of laundry indicate that activity-based costing needs to be considered by company management to obtain more appropriate cost product information. Keywords: activity-based costing; cost of sales (COA); large-scale laundry company; profitability
Pengaruh Role Stress Terhadap Perilaku Burnout Auditor Yang Dimoderasi Oleh Emotional Quetient KAP Provinsi Bali Luh Putu Devita Rahayu; Luh Sari Widhiyani
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.p05

Abstract

The purpose of this study was to prove the influence of the role on auditor burnout and the influence of the role on auditor burnout which was moderated by emotional quetient (Case Study in KAP in Bali Province). This research was conducted at nine Bali Provincial Public Accountants Offices in 2018 with a total of 70 auditors as a sample with a saturated sample method. Data collection was done by interviews, as many as 11 were not used because they were not returned and 59 respondents who fulfilled the next criteria were treated with the analysis regression moderation analysis technique (MRA). Based on the results of the analysis, stress roles have a positive influence on auditor burnout behavior. Emotional quotient does not moderate or influence the positive influence of the role of stress on the influence of auditor burnout. Keywords: Role Stress; Emotional Quetient; Burnout Behavior.
Profitabilitas, Leverage, Ukuran Perusahaan, Opini Audit dan Manajemen Laba Adinda Chairunnisa; Indra Pahala; Hafifah Nasution
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.p10

Abstract

This study examines the influence of profitability, leverage, firm size, and audit opini on earnings management, in mining sector companies listed on the Indonesia Stock Exchange for the period of 2019-2021. The sampling technique that used in this research is purposive sampling method, and obtained 23 mining companies selected with a total 69 data. Data analysis technique used multiple linear regression with SPSS version 25 program. The results show that profitability and firm size has a significant positive effect with earnings management, while leverage and audit opinion has an insignificant effect with earnings management. Further research can use other variables or by changing the proxies used in this study and by adding more sectors and years of research, so the scope of research data becomes wider. Keywords: Earnings Management; Profitability; Leverage; Firm Size; Audit Opinion
Pengaruh Integritas dan Moralitas Individu pada Kecurangan Akuntansi dengan Sistem Pengendalian Internal sebagai Variabel Mediasi I Kadek Yogi Anggara; Herkulanus Bambang Suprasto
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.p10

Abstract

This study aims to determine the effect of integrity and morality of individuals on accounting fraud with internal control systems as a mediating variable. The population in this study are 37 Regional Organizations in Badung. Determination of the sample using purposive sampling with 74 respondents. The results showed that individual integrity and morality had a negative effect on accounting fraud, integrity and morality of individuals had a positive effect on the internal control system and the internal control system had a negative effect on accounting fraud. Internal control system partially mediates the negative effect of Integrity on accounting fraud. Internal control system does not mediate the negative effect of Individual Morality on Accounting Fraud. The results are expected to be able to provide insight for relevant parties to pay more attention to internal control systems because they can influence mediating integrity against accounting fraud. Keywords: Cheating; Aaccounting Fraud; Regional Organizations.
PENGARUH KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL PADA NILAI PERUSAHAAN Ni Putu Wida Putri Damayanti; I Wayan Suartana
E-Jurnal Akuntansi Vol 9 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

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

Abstract

Prosperity shareholders optimally achieved through an increase in the value of the company. Good corporate governance mechanisms based on managerial ownership and institutional ownership are directed to achieve this. The purpose of this study was to examine the effect of managerial ownership and institutional ownership on the value of companies listed on the Indonesia Stock Exchange. Based on purposive sampling method, 16 samples were used as samples. Techniques of analysis in this study is multiple regression analysis. The statistical result states that managerial ownership has no effect on firm value, while institutional ownership has a positive effect on firm value.
Niat dan Perilaku Penggunaan Mobile Wallet pada Mahasiswa Akuntansi Danio Kristan Amalo; I Made Karya Utama
E-Jurnal Akuntansi Vol 33 No 7 (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.i07.p19

Abstract

The Covid-19 pandemic has led to an increase in the use of mobile wallets. The aim of the study was to analyze the intention and behavior of using a mobile wallet using the UTAUT 2 model. The research was conducted on accounting students at the Faculty of Economics and Business, Udayana University. The sample was determined by the slovin formula and 92 people were found as the research sample. The research data was processed using multiple linear regression analysis. The results of the study show that performance expectations, social influence and price values have no effect on the intention to use a mobile wallet. Business expectations and hedonic motivation have a positive effect on the intention to use a mobile wallet. The test results also show that facilitating conditions do not affect the behavior of mobile wallet users. User habits and usage intentions have a positive effect on mobile wallet usage behavior.Keywords: Intention of Use; User Behavior; Mobile Wallets; UTAUT 2
Penggunaan Teknologi Informasi, Efektivitas Sistem Informasi Akuntansi, Sistem Pengendalian Intern dan Kinerja Karyawan BPR Kabupaten Gianyar Grace Sarabecca Madaline Manalu; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 31 No 2 (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.i02.p04

Abstract

This study aims to determine the effect of the use of information technology, the effectiveness of accounting information systems, and internal control systems on employee performance. This research was conducted at the Bank Perkreditan Rakyat (BPR) in Gianyar with 140 respondents. Respondent data obtained through a questionnaire, analyzed by multiple linear regressions. The Result Showed That The higher the use of information technologyat the BPR in Gianyar, it can improve employee performance. Keywords: Information Technolog; Information System Effectiveness; Internal Control; Employee Performance.
Pengaruh Machiavelli, Kemudahan Pengisian SPT pada Kepatuhan WPOP dengan Penyuluhan Sebagai Pemoderasi Ratna Alifia; Naniek Noviari
E-Jurnal Akuntansi Vol 12 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

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

Abstract

This research purpose to testing effect of Machiavelli and easiness of complete SPT to compliance of individual taxpayers and testing of effect tax extension as moderating of Machiavelli and easiness of complete SPT relationship with tax compliance. This research was conducted in KPP Pratama South Badung using questionnaire technique. This research used 100 respondents with accidental sampling method. The analysis technique used Moderated Regression Analysis. The results shows Machiavelli negatively effect to compliance of individual taxpayers and easiness of complete SPT positive effect to compliance of individual taxpayers. Effect of Machiavelli to compliance of individual taxpayers also moderated with negative directions by tax extension and effect easiness of complete SPT to compliance of individual taxpayers moderated with positive directions by tax extension.
Faktor-Faktor Pencegahan Fraud pada Lembaga Perbankan Putu Purnama Dewi; Ni Putu Eni Suwantari; I Putu Dharmawan Pradhana
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.p19

Abstract

The purpose of this study is to identify the factors that influence the prevention of fraud in banking institutions including the implementation of good corporate governance, the application of the tri hita karana culture and the existence of a whistleblowing system. The location of this research is the Regional Development Bank (BPD) Bali with a population of all staff of BPD Bali Renon branch with a total sample of 96 respondents and using the saturated sample method. The analysis technique applied is multiple linear regression analysis. The findings in this study illustrate that the implementation of good corporate governance, the application of the tri hita karana culture, and the whistleblowing system in the company illustrates a significant positive effect on fraud prevention efforts at Bank BPD Bali. Keywords: Good Corporate Governance; Tri Hita Karana Culture; Whistleblowing System; Fraud Prevention.
Struktur Pengendalian Intern dan Efisiensi Penyaluran Kredit pada Lembaga Perkreditan Desa (LPD) Kadek Novi Ariani; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 32 No 8 (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.i08.p14

Abstract

The research has the aim of carrying out empirical evidence of the influence of the internal control structure on the efficiency of lending in South Badung LPD. The data used is primary data, namely questionnaire answers and secondary data, namely LPD Non-Performing Loan (NPL) data. The sample used is 23 LPD in South Badung. Samples were taken by non-probability sampling method, saturated sampling technique. The analytical technique applied is multiple linear regression. The findings show that the control environment, risk assessment, control activities, information and communication, and monitoring have a positive influence on the efficiency of credit distribution. This means that a well-implemented internal control structure can increase the efficiency of lending. Keywords: SPI; Efficiency Of Lending; LPD

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