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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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PENGARUH REFORMASI ADMINISTRASI PERPAJAKAN DAN PENGETAHUAN PERPAJAKAN TERHADAP TINGKAT KEPATUHAN PENGUSAHA KENA PAJAK (PKP) I Gusti Agung Bagus Punarbhawa; Ni Ketut Lely Aryani M
E-Jurnal Akuntansi Vol 5 No 2 (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 Penerimaan pajak menjadi sangat penting dalam pembangunan negara sehingga pemerintah melakukan berbagai upaya untuk meningkatkan penerimaan pajak. Langkah konkrit yang dilakukan oleh pemerintah yaitu dengan melakukan reformasi administrasi perpajakan. Pengetahuan tentang perpajakan penting untuk meningkatkan perilaku patuh Pengusaha Kena Pajak (PKP), karena bagaimana mungkin PKP disuruh patuh apabila mereka tidak mengetahui dan memahami bagaimana peraturan perpajakan. Penelitian ini memiliki tujuan untuk mengetahui pengaruh reformasi administrasi perpajakan dan pengetahuan perpajakan terhadap tingkat kepatuhan PKP. KPP Pratama Denpasar Barat digunakan sebagai tempat penelitian dengan menjadikan PKP sebagai sampel penelitian. Sampel yang digunakan adalah 95 wajib pajak dengan teknik insidental/insidental sampling. Teknik pengumpulan data dilakukan dengan menggunakan kuesioner. Teknik analisis data yaitu analisis regresi berganda. Hasil dari analisis yang telah dilakukan yaitu reformasi administrasi perpajakan dan pengetahuan perpajakan berpengaruh positif dan signifikan terhadap tingkat kepatuhan PKP di KPP Pratama Denpasar Barat. Kata Kunci: reformasi administrasi perpajakan, pengetahuan perpajakan, kepatuhan
PERBANDINGAN TINGKAT EFISIENSI DAN EFEKTIVITAS PENERIMAAN PAJAK HIBURAN DINAS PENDAPATAN KOTA DENPASAR DAN KABUPATEN BADUNG I Putu Gede Pande Setya Pratama; I Wayan Suartana
E-Jurnal Akuntansi Vol 7 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

ABSTRAK Tujuan Penelitian ini adalah untuk mengetahui tingkat perbandingan efisiensi dan efektivitas penerimaan Pajak Hiburan antara Dinas Pendapatan Kota Denpasar dengan Kab. Badung Tahun 2006-2011. Teknik analisis yang digunakan adalah teknik analisis kuantitatif menggunakan statistik deskriptif. Berdasarkan hasil analisis diketahui bahwa tingkat efisiensi dan efektivitas penerimaan Pajak Hiburan di Dinas Pendapatan Kota Denpasar dan Kab. Badung Tahun 2006-2011 tergolong sangat efisien dan efektif. Tidak ada perbedaan Efisiensi dan Efektivitas penerimaan pajak Hiburan antara Dinas Pendapatan Kota Denpasar dengan Dinas Pendapatan Kab. Badung Tahun 2006-2011. Kata Kunci: efisiensi, efektivitas, pajak hiburan
PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL PADA KINERJA ALUMNI FAKULTAS EKONOMI UNIVERSITAS UDAYANA (Studi Empiris Mahasiswa MAKSI dan PPAk) putu mahardika pande mahardika pande
E-Jurnal Akuntansi Vol 1 No 1 (2012)
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 aimed to determine the effect of intellectual, emotional intelligence and spiritual intelligence on the performance of graduates. Sampling study using purposive sampling method. Testing validity and reliability of the instruments used in the study had the validity and reliability were acceptable. Data analysis techniques using multiple linear regression. The results showed that intellectual intelligence and emotional intelligence affects the performance of the alumni, while spiritual intelligence has no effect on the performance of graduates
Akuntabilitas Pengelolaan Dana Desa Pande Gede Cahyana; Herkulanus Bambang Suprasto
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.p19

Abstract

Management of village funds is required to implement the principles of good governance and accountability. This study aims to describe the accountability of managing village funds in Peliatan Village, Gianyar. The selected informants are informants who are involved in village fund management consisting of the village head, village secretary, financial officer, planning officer and chairman of the BPD. The data analysis technique uses the Miles and Huberman model with an interpretive paradigm. The results of the study show that accountability for village fund management planning is carried out in a participatory and transparent manner. Accountability for the implementation of village funds is guided by the APBDes and carried out using the ngayah system. Accountability for the realization of village funds is reported to the Regent, PMD and the community. Information to the public is conveyed through regional heads, billboards, and social media. Keywords: Accountability; Management Village Fund.
Pengenaan Pajak Pertambahan Nilai, Pajak Kendaraan Bermotor, dan Daya Beli Konsumen Ida Ayu Adinda Prabawati; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 33 No 11 (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.i11.p20

Abstract

Consumer purchasing power is influenced by the imposition of Value Added Tax (VAT) and Motor Vehicle Tax (PKB). The aim of this research is to examine the effect of the imposition of VAT and PKB on consumers' purchasing power. This research was conducted at the Denpasar City Samsat office, the number of samples used was 100 taxpayers using the Slovin formula convenience sampling method. Data collection was carried out using a survey method, where the survey instrument was in the form of a questionnaire. The collected data was then analyzed using multiple linear regression analysis techniques. The research results show that the imposition of VAT has a positive effect on consumer purchasing power and the imposition of motor vehicle tax has a negative effect on consumer purchasing power. Keywords: Imposition of Value Added Tax; Vechile Tax; and Consumer Purchasing Power.
CEO Tenure, Capital Intensity, Ukuran Perusahaan, dan Tax Avoidance Ida Ayu Gardynia Anjelina; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 34 No 3 (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.i03.p18

Abstract

This study examines the effect of CEO tenure, capital intensity, and company size on tax avoidance. The companies observed are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021 with a total of 181 companies. The number of samples used in this study was 77 companies with a total of 231 observational data obtainedby non-probability sampling method with purposive sampling technique. Data analysis techniques are carried out using multiple linear regression analysis techniques. The results of the analysis show that the longer the CEO has served in the company, the tax avoidance action will increase. The high value of the company's capital intensity will encourage tax avoidance. Similarly, the size of the company is getting lower, the possibility of tax avoidance is also low. Keywords: Tax Avoidance; CEO Tenure; Capital Intensity; Company Size
Financial Distress dan Opini Audit Sesuai Standar Audit (SA) 706 pada Masa Pandemi Covid-19 Ni Komang Ita Monika; Made Mertha
E-Jurnal Akuntansi Vol 31 No 10 (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.i10.p16

Abstract

Covid-19 is a global health problem, including Indonesia. Covid-19 has had a huge impaction theicountry's economyias well as the companies affected by it. Many companies experience financial distress and this also has an impact on the audit opinion received by the company. This study aims to examine the effect of financial distress on audit opinion with SA 706. The sample obtained was 534 companies, obtained using purposive sampling technique. The data analysis technique in this research logistic regression analysis. The results of the analysis show that financial distress has an impact on audit opinion with Audit Standards (SA) 706. The theoretical implications of this study can contribute to empirical studies of agency theory and signal theory. The practical implication of this research is that it can be taken into consideration in decision makingbystakeholders and company management. Keywords: Audit Opinion; Audit Standards (SA) 706; Financial Distress; Covid-19.
Impact of Investment Knowledge, Financial Literacy, and Minimum Capital Requirements on Student Stock Investment Interest Ni Putu Mulyani; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 34 No 7 (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.i07.p09

Abstract

This research investigates the effects of investment knowledge, financial literacy, and minimum capital requirements on students' enthusiasm for stock investments. It focuses on students from the 2020 and 2021 Bachelor of Accounting classes at the Faculty of Economics and Business, Udayana University. A purposive sampling method was employed to choose 250 participants. The analysis utilized multiple linear regression. Results show that investment knowledge, financial literacy, and minimum capital requirements significantly enhance students' interest in stock investments, supporting the Theory of Planned Behavior's relevance in understanding investment-related student behaviors. Keywords: Investment Knowledge, Financial Literacy, Minimum capital requirements, Interest In Stock Investment
Kinerja Lingkungan, Kepemilikan Manajerial dan Nilai Perusahaan I Gusti Ayu Putri Suniantari; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 32 No 2 (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.i02.p19

Abstract

Investors have a perception of the level of success of the company reflected in the stock price which is called firm value. The fluctuation of stock price movement is the phenomenon related to the firm value. This research aims to determaine the effect of environmental performance and managerial ownership on firm value. Sampling of mining sector listed on the IDX in 2016–2019 in this study using a purposive sampling technique which resulted in 36 observations. Multiple linear regression is used as a data analysis technique in this study. This research obtained the results of environmental performance and managerial ownership have a positive effect on firm value. The research implications theoretically support agency theory and legitimacy theory. The practical implication of this research can be used as consideration in decision making by investors and company management. Keywords: Environmental Performance; Managerial Ownership; Firm Value.
Analisis Identifikasi Risiko atas Pengelolaan Barang yang Menjadi Milik Negara (Studi Kasus: Kantor ABC) Debura Nila Anggraini; Dyah Setyaningrum
E-Jurnal Akuntansi Vol 34 No 12 (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.i12.p07

Abstract

The management of State-Owned Assets (SOA) at the ABC Office has consistently been identified as an issue in the audit findings of the Supreme Audit Agency (BPK) from 2021 to 2023. This persistent concern necessitates an analysis to determine whether the risk identification processes for SOA management at the ABC Office align with the standards outlined in PMK Number 222 of 2021 and KMK Number 105 of 2022. This study employs a qualitative case study methodology. The research findings were derived from a content analysis of secondary data and validated through semi-structured interviews with eight informants employed at the ABC Office. These combined methods ensured the reliability and depth of the results. The study's findings reveal that the risk identification process for managing State-Owned Assets does not fully comply with the relevant regulations. A significant issue lies in the tendency to prioritize risk events based on the focus and directives of the unit leader overseeing the risk owner. Consequently, several critical risks related to SOA management remain unidentified. To address these shortcomings, it is essential for the ABC Office to enhance the involvement of the risk management unit. By providing greater support to the SOA management unit (the risk owner), the risk management unit can facilitate the selection of appropriate risk identification techniques. This approach would enable the identification of key risks that hinder effective SOA management, thereby improving compliance and operational effectiveness.

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