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P. D'YAN YANIARTHA SUKARTHA
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ejurnalakuntansi@unud.ac.id
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INDONESIA
E-Jurnal Akuntansi
Published by Universitas Udayana
ISSN : -     EISSN : 23028556     DOI : https://doi.org/10.24843/EJA.2025.v35.i06
Core Subject : Economy,
Economics, Econometrics & Finance
E-JURNAL AKUNTANSI (EJA) E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Indonesian Accountant Association, Bali Region  E-Jurnal Akuntansi covered various of research approach, 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 & e-Commerce Environmental Accounting Accounting for Rural Credit Institutions 
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 145 Documents
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The Influence of Taxpayer Awareness, Service Quality, Compliance Cost on Motor Vehicle Taxpayer Compliance at Sidoarjo Rozakwaty, Olivia Nuraini; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Pajak Kendaraan Bermotor menyumbang hampir setengah, yaitu sebesar 42,3% dari seluruh pendapatan yang diperoleh Provinsi Jawa Timur pada tahun 2023. Dengan angka tersebut, jenis pajak ini menjadi penyumbang terbesar dalam total PAD Jawa Timur. Mendapat informasi tentang bagaimana Wajib Pajak di Sidoarjo mendapat pencerahan tentang perannya sebagai wajib pajak, mutu pelayanan di Kantor SAMSAT Sidoarjo, dan biaya pengorbanan untuk patuh pajak memengaruhi taraf ketaatan Wajib Pajak Kendaraan Bermotor di Kantor SAMSAT Sidoarjo adalah target dari penelitian ini. Pengumpulan data dari sampel dikumpulkan secara luring dengan langsung ke Kantor SAMSAT Sidoarjo dan bertemu dengan subjek sampel penelitian. Seratus data dari responden dikumpulkan dan ditabulasi dengan SPSS 25. Temuan dari penelitian ini membuktikan bahwa Tingkat Ketaatan Wajib Pajak Kendaraan Bermotor di Sidoarjo banyak mendapat kontribusi secara berbanding lurus oleh Kesadaran Wajib Pajak dan Kualitas Pelayanan, namun mendapat pengaruh secara negatif dan signifikan oleh Biaya Kepatuhan
Analysis of the Influence of Key Audit Matters on Audit Report Lag with Audit Committee Characteristics as a Moderating Variable Kamila Safitri Dewi; Helianti Utami
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to show the effect of disclosing Key Audit Matters on Audit Report Lag and the moderating role of audit committee characteristics in 651 non-financial companies on the IDX (2022-2023) using Moderated Regression Analysis. The results show that KAM has a significant negative effect on ARL, indicating that KAM disclosure accelerates audit completion. However, the frequency of committee meetings and member busyness do not moderate this relationship. The size of the audit committee actually strengthens the negative effect of KAM-ARL, although contrary to the hypothesis. These findings strengthen the empirical evidence that KAM improves audit efficiency, while the effectiveness of the audit committee is more determined by the number of members than the frequency of meetings or individual workload. The study provides practical implications for the preparation of timely financial reports through optimization of KAM disclosure and audit committee structure.
Accounting Information System of Distributor Company: Controls That Should Be Taken Into Account (Case Study of Pt. S) Vania Nita; Machmudin Eka Prasetya
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p06

Abstract

The effectiveness of internal control in the accounting information system of a mid-sized distribution company remains an underexplored topic in research. Using the template analysis method, a case study was conducted at a mid-sized distribution company. Various issues and fraudulent activities were identified within the company. This study aims to uncover the root causes by analyzing the internal control of the company’s revenue and expenditure cycles using the COSO Framework. The study also examines the impact of internal control weaknesses in the context of the Fraud Hexagon. The research finds that there is a general lack of implementation of internal control within the accounting information system, which triggers various fraud motivations. The company needs to optimize the use of the Distribution Management System in its daily operations, especially in bookkeeping. This study contributes to the literature by emphasizing the importance of implementing internal control in accounting information systems in distribution companies.
The Effectiveness of Post-Clearance Audit: A Scoping Review Nurwanto, Agung; Yulianti Abbas
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p16

Abstract

Customs institutions worldwide face the challenge of balancing strict border controls with trade facilitation. To address this, the World Customs Organization emphasizes the implementation of Post-Clearance Audit (PCA), a risk-based mechanism for ensuring traders’ compliance with trade regulations and protecting state revenue. This study examines existing literature on the effectiveness of PCA, following the scoping review framework by Arksey & O’Malley. Relevant studies were collected from online databases such as Scopus, ProQuest, Google Scholar and the World Customs Journal, resulting in 14 articles that met the inclusion criteria. The review reveals that while PCA has the potential to bring promising benefits, its effectiveness is often constrained by various implementation challenges. This study contributes to the understanding of PCA by highlighting key themes in the literature and offering insights for customs administrations and future researchers.
Compensation Suitability On Accounting Fraud Tendency With Leadership Style And Internal Control Systems As Moderation Gede Rudi Harta Pratama Giri; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p07

Abstract

Accounting fraud tendencies are often carried out to gain benefits for an organization or individual. The financial performance report of PERUMDA Air Minum, the location of this study, shows a decline from 2018-2020. The purpose of this study is to obtain empirical evidence regarding the effect of compensation suitability on accounting fraud tendencies and to determine the moderating effect of internal control systems and leadership styles on compensation suitability tendencies. The research sample consisted of 81 employees from PDAM Sewakadarma, PDAM Mangutama, and PDAM Hita. Data collection was carried out using a Likert Scale questionnaire 4. Data analysis used, namely MRA using SPSS. The results of this study found that compensation suitability has a significant negative effect on accounting fraud tendencies, meaning that increasing compensation suitability will reduce accounting fraud tendencies. Internal control systems and leadership styles strengthen the effect of compensation suitability in reducing accounting fraud tendencies, meaning that the stronger the internal control system and leadership style, the stronger the compensation suitability in reducing accounting fraud tendencies.
Evaluation of the Implementation of Simon's Levers of Control to Achieve Strategic Objectives at PT ABC Putri Ayuningtyas Kusumawati; Hilda Rossieta
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p04

Abstract

This study aims to evaluate the implementation of Simon's Levers of Control at PT ABC to assess how effectively the company is achieving its strategic objectives. This study was conducted using a case study method based on evaluation and descriptive qualitative methods. Data was collected through semi-structured interviews and document analysis. The focus of this study is PT ABC, a company operating within the telecommunications sector. The results of the study show that the company has had and implemented the entire control system, but there are still weaknesses in the diagnostic control system such as plans that cannot be executed on the OSP FO Backbond project which causes the project to experience a delay from the target completion of the work. In terms of the boundary system, there is an increase in violations of the code of ethics when compared to the previous year.
Impelementation of Whistleblowing System at Institution Y Roy Mangara Tahi Siagian; Widya Perwitasari
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p18

Abstract

This study evaluates the effectiveness of the whistleblowing system (WBS) implemented by Institution Y, utilizing the criteria outlined in the 2008 Whistleblowing System Guidelines issued by the National Committee on Governance Policy (KNKG). A case study methodology was employed, incorporating a thematic analysis approach. The research utilized both primary and secondary data sources. Primary data were collected through interviews with members of the WBS management team, investigators, and other relevant personnel within Institution Y. Secondary data comprised the institution’s standard operating procedures (SOPs) and pertinent gubernatorial regulations from ABC Province. The findings indicate that employees at Institution Y demonstrate a strong commitment to reporting suspected violations and uphold the confidentiality of whistleblowers, primarily through anonymous reporting mechanisms. Upon receipt of a report, the WBS team assesses the adequacy of preliminary evidence to determine whether the report warrants further action. Limited human resources and the absence of incentives for reporters are weaknesses in the implementation of WBS at Institution Y. Nonetheless, the whistleblowing system at Institution Y is found to be operating effectively.
Evaluation of the Implementation of Internal Control in the Business Processes of Public Appraisal Firm JD Using COSO (2013) Anggo Prima Virgantara; Purwatiningsih Lisdiono
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p19

Abstract

This study aims to evaluate the implementation of internal control within the business processes of the Public Appraisal Services Office (KJPP) JD using the COSO Internal Control - Integrated Framework (2013). A descriptive qualitative approach was adopted through a case study method. Data were collected through interviews, observations, and documentation related to the core business processes of KJPP JD, including pre-engagement, assignment execution, and post-engagement stages. The evaluation reveals that KJPP JD has generally implemented the five key components of internal control as outlined in the COSO framework: control environment, risk assessment, control activities, information and communication, and monitoring activities. However, several weaknesses were identified, particularly in the formal documentation of policies and procedures, as well as the lack of periodic risk assessments. Recommended improvements focus on enhancing governance through better documentation, employee training, and strengthening internal monitoring functions. This research is expected to contribute to improving the effectiveness of internal control in the professional services sector, particularly in appraisal services.
Ecological Fiscal Transfers and Regional Environmental Performance: The Moderating Role of Economic Growth Nadia Triana Safitri; Novi Dirgantari; Sri Wahyuni; Edi Joko Setyadi
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p20

Abstract

This study examines the influence of Ecological Fiscal Transfers (EFT) and economic growth on regional environmental performance in Indonesia. Persistent environmental degradation—including deforestation, water pollution, and low Environmental Quality Index (EQI) scores—suggests a gap between ecological fiscal policy design and realised outcomes. Adopting a quantitative approach, the study uses secondary data from 32 local governments receiving EFT during 2021–2023. Multiple linear regression and moderation analysis are employed to assess the effects of EFT, economic growth, and their interaction on environmental performance. The results indicate that neither EFT nor economic growth has a statistically significant effect on environmental performance, and economic growth does not exhibit a moderating role. These findings underscore the limited effectiveness of current EFT implementation, which appears constrained by coordination challenges, budgetary inefficiencies, and institutional capacity. The study recommends strengthening inter-agency coordination and adopting performance-based evaluation mechanisms to support the design and implementation of more effective ecological fiscal policies.
How Accountability Shapes the Impact of Government Effectiveness on Corruption Outcomes Irvan, Muhammad Alif Nur; Amalia, Elsa
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p09

Abstract

This study aims to examine the effect of government effectiveness on corruption in ASEAN countries and to assess the moderating role of accountability in this relationship. Using a panel data covering the period 2013–2023, the study measures variables through the World Governance Indicators (WGI) and applies panel regression analysis. The findings show that government effectiveness has a significant negative effect on corruption, indicating that improved institutional capacity and public service delivery can effectively reduce corrupt practices. Furthermore, accountability positively moderates the relationship, suggesting that the impact of government effectiveness on corruption control is stronger in environments with greater public oversight and citizen engagement. These results support institutional theory and offer empirical evidence that successful anti-corruption reforms require the synergy of institutional strength and robust accountability mechanisms.

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