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P. D'YAN YANIARTHA SUKARTHA
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ejurnalakuntansi@unud.ac.id
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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 19 Documents
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Search results for , issue "Vol. 35 No. 1 (2025)" : 19 Documents clear
Critical Analysis of Tax Audit Process: Evaluative Study at DGT Regional Office of South Jakarta II Khoerul Arif; Arifin Rosid
E-Jurnal Akuntansi Vol. 35 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

A tax audit constitutes a primary business process within the framework of the DGT. While the efficacy of tax audits in augmenting tax revenue is evident, their concomitant effect of escalating tax disputes in the tax court is equally salient. The objective of this study is to evaluate the tax audit process at DGT. The evaluation employs criteria from the Organization for Economic Co-Operation and Development (OECD), including accuracy, efficiency, objectivity, transparency, fairness, completeness, defensibility, and consistency. The research method employed is qualitative, with a case study approach. The data were collected through surveys, document analysis, and interviews. The research focuses on the DGT Regional Office of South Jakarta II. The research encompasses a specific audit type, namely a field audit conducted by functional tax auditors, spanning the period from 2021 to 2023. The results demonstrated that a portion of the tax audit process has been conducted in alignment with OECD criteria. However, there is room for improvement in audit processes, particularly regarding the identification of taxpayer non-compliance. Furthermore, the audit process can be conducted in accordance with the criteria if the taxpayer is cooperative.
A Contextual Analysis and Critical Examination of e-Government as a Form of Public Accountability and Equitable Public Service Delivery Nanda Widaninggar; Lita Permata Sari; Muhammad Firdaus; Yulia Variska Putri
E-Jurnal Akuntansi Vol. 35 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The purpose of this study is to critically analyze and contextualize the implementation of e-government in Situbondo Regency. E-government is adopted by the government with the belief that it can strengthen public accountability and enhance the distribution of public services. However, a significant portion of citizens remains unable to access egovernment services. The research uses a contextual analysis approach combined with in-depth interviews to explore key ideas relevant to the analysis. The bureaucratic reform in the public policy system lacks humanistic values, diminishes the spirit of public service, and does not reflect good governance. E-government, while seen as a technological revolution, faces the challenge of the digital divide, which silences citizens' rights due to a lack of digital literacy. As a result, public accountability is not effectively established through e-government.
Media Reporting on Environmental Issues and Its Association with Carbon Emission Disclosure I Dewa Ayu Alit Bintang; Putu Agus Ardiana
E-Jurnal Akuntansi Vol. 35 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This research aims to determine how media reporting and relevant stakeholder groups influence the disclosure of carbon emissions by energy companies listed on the Indonesia Stock Exchange from 2020 to 2022. The study analyzes 72 sustainability reports released by these companies during this period, employing legitimacy theory to interpret the findings. Multiple linear regression analysis was used to evaluate the data. The results indicate that media reporting has a significant positive effect on carbon emissions disclosure, while stakeholder groups have no significant impact. Media coverage compels companies to respond more transparently to public expectations and pressure regarding carbon emissions. In contrast, companies seeking legitimacy from the government may opt to meet only the minimum standards set by regulations.
Cash Management in the Revenue Treasury of the Directorate General of State Assets Rizky Cahyo Wibowo; Dodik Siswantoro
E-Jurnal Akuntansi Vol. 35 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Cash management within the Revenue Treasurer of the Directorate General of State Assets (DJKN) remains a recurring issue identified by the Audit Board of Indonesia (BPK) in its 2024 audit. This study aims to identify the root causes of suboptimal cash management practices in the Revenue Treasurer and propose recommendations for improvement. This research adopts a case study approach using qualitative methods. Data were collected through document reviews and in-depth interviews with key stakeholders. The analysis was conducted within the framework of Governance, Risk Management, and Compliance (GRC), with research stages following the Soft Systems Methodology (SSM). The findings identify three primary root causes: weaknesses in governance processes and structures, limitations in human resource capabilities, and inefficiencies in the utilization of technology and information systems.Based on these findings, this study recommends that DJKN strengthen stakeholder engagement and oversight, enhance the competency of personnel involved in cash management, and further develop and optimize the use of technology and information systems for managing non-tax revenue cash flows within the Revenue Treasurer.
Executive Characteristics: The Effect of Accounting Conservatism, Financial Distress, Transfer Pricing on Tax Avoidance Prasetyo Honorris; Estralita Trisnawati
E-Jurnal Akuntansi Vol. 35 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study examines the moderating role of executive characteristics in the relationship between accounting conservatism, financial distress, transfer pricing, and tax avoidance. The research utilizes secondary data obtained from the financial statements of companies operating in the Basic Industry and Chemical manufacturing sectors listed on the Indonesia Stock Exchange from 2019 to 2023. The analysis is conducted using moderated regression analysis. The findings indicate that accounting conservatism and transfer pricing do not have a significant effect on tax avoidance, whereas financial distress exhibits a negative relationship with tax avoidance. Furthermore, executive characteristics do not moderate the relationship between accounting conservatism or transfer pricing and tax avoidance. However, executive characteristics positively moderate the relationship between financial distress and tax avoidance.
Institutional Ownership's Moderating Role on the Impact of Debt Costs, Corporate Social Responsibility, and Earnings Management on Tax Avoidance Tsaltsah Hanifah Ardhy; Maryati
E-Jurnal Akuntansi Vol. 35 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study examines the determinants of tax avoidance, focusing on debt costs, corporate social responsibility, and earnings management, with institutional ownership as a moderating variable. Employing a quantitative research approach, the study draws its sample from mining sector companies listed on the Indonesia Stock Exchange between 2019 and 2023. Using a purposive sampling technique, 32 companies were selected for analysis. The study applies Moderated Regression Analysis (MRA) to assess the relationships among the variables. The findings indicate that debt costs, earnings management, and institutional ownership significantly influence tax avoidance, whereas corporate social responsibility does not have a significant moderates the relationship between debt costs and earnings management on tax avoidance but does not moderate the effect of corporate social responsibility on tax avoidance.
The Influence of Company Size and Leverage on Profitability Moderated by Environmental Performance Ibnu Asif; Hadi Pramono; Hardiyanto Wibowo; Novi Dirgantari
E-Jurnal Akuntansi Vol. 35 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Climate change caused by mining company operational activities can have a negative impact on the surrounding community. The purpose of this study is to determine the effect of company size and leverage on profitability, with environmental performance as a moderating variable. This research method uses a quantitative method with a sample of mining companies listed on the IDX during 2020–2023. This study found a positive relationship between company size and profitability, but leverage had a negative impact on profitability. Environmental performance as a moderator was unable to moderate the relationship between company size and profitability, but environmental performance could weaken the relationship between leverage and profitability.
Internal Control Strategies to Mitigate Inventory Losses in Palm Oil Plantations: A Case Study of PT XYZ Des Daffa Bandanaira; Siti Nurwahyuningsih Harahap
E-Jurnal Akuntansi Vol. 35 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study evaluates the internal control mechanisms governing supporting inventory at PT XYZ, a palm oil plantation. Inventory plays a crucial role in the production process, as inadequate stock levels can hinder operational efficiency. However, ineffective inventory management may result in losses due to damage or spoilage, rendering materials unusable in palm oil production. Employing a qualitative research design with a case study approach, this study incorporates a literature review and interviews with relevant stakeholders to identify the root causes of supporting inventory losses and propose targeted recommendations. The findings suggest that PT XYZ should integrate supporting inventory into its risk assessment framework, enhance interdepartmental coordination, transition from manual to electronic inventory management systems, and establish standardized operating procedures (SOPs) for currently unmitigated risks. These measures would help prevent inventory losses stemming from damage or expiration, thereby strengthening overall internal control.
QRIS Adoption as a Cashless Transaction: A Case Study of Meatball Seller in Makassar City Andi Urfia Awaliah; Bachrudin K. Una; Cesilia Arum Septianingsih; Putri Ratnasari
E-Jurnal Akuntansi Vol. 35 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The previously free QRIS adoption now incurs fee of 0.3% for small businesses and 0.7% for medium and large businesses, as determined by Bank Indonesia. This phenomenon has sparked debates and divided opinions among meatball traders in Makassar City. As a metropolitan city in Eastern Indonesia, Makassar is the city with the largest population of MSMEs compared to other cities in Eastern Indonesia. Despite the Trade Department’s efforts to promote QRIS, many meatball traders in Makassar city have not adopted it. This research aims to analyze the perceptions of meatball traders regarding their interest in implementing cashless through adopting QRIS as a potential for expanding sales and reducing manual errors in cash calculations. This qualitative research involved informants (16 buyers and 20 meatball sellers), in research data analysis techniques using the help of NVivo software. The research results found that QRIS adoption provides various conveniences, security and expands customer reach as well as increases efficiency in the cashless business transaction process.
Profitability, Leverage, and Sales Growth: The Mediating Role of Dividend Policy in Determining Firm Value Ni Putu Diah Kartini; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol. 35 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Firm value represents the market's perception of a company's performance and future prospects. This study seeks to provide empirical evidence on the impact of profitability, leverage, and sales growth on firm value, with dividend policy serving as a mediating variable. The research sample comprises 60 energy companies selected from a population of 87 firms listed on the Indonesia Stock Exchange during the 2022–2023 period. Data were analyzed using path analysis techniques, employing SmartPLS 4.0 to evaluate the proposed relationships. The findings indicate that profitability, sales growth, and dividend policy positively influence firm value, whereas leverage exerts a negative effect. Moreover, profitability and sales growth positively affect dividend policy, while leverage has a negative impact. Dividend policy is shown to partially mediate the relationships between profitability and leverage with firm value, and fully mediates the relationship between sales growth and firm value.

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