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P. D'YAN YANIARTHA SUKARTHA
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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 20 Documents
 1   2 
Search results for , issue "Vol. 35 No. 11 (2025)" : 20 Documents clear
Evaluation of stochastic oscillator and parabolic sar technical indicator performance in investment strategy decision-making Detri Heri Gemita; Asri Usman; Mediaty; Nur Huzaemah
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i11.p04

Abstract

The capital market plays an important role in the economy, with stocks as the main investment instrument that has the potential for high returns as well as fluctuating risks. To reduce risk, technical analysis is used through leading and lagging indicators to predict price direction. This study aims to compare the performance of the Stochastic Oscillator as a leading indicator and the Parabolic SAR as a lagging indicator in supporting stock investment decisions. The research method uses a descriptive and comparative quantitative approach with daily stock price data from the IDXGrowth30 index for the 2024 period. The analysis includes accuracy, profitability, and risk, which are tested using a t-test and Welch's t-test. The results show that the Stochastic Oscillator has an accuracy of 78.12%, a cumulative return of 1,112.10%, and a risk of -17.27%, while the Parabolic SAR has an accuracy of 30.56%, a cumulative return of -100%, and a risk of -5,332.09%. The conclusion shows that the Stochastic Oscillator is statistically and empirically superior in generating accurate signals, high profits, and lower risk.
Fixed Asset Management: The Role of Regional Asset Information Systems in the Utilization of Unused Assets in the Local Government of Bengkalis Regency Sri Wahyuni, Endang; Nur Rahmani
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i11.p02

Abstract

Fixed asset management is an essential part of regional financial governance. However, many regional assets remain unused (idle assets), leading to inefficiencies and additional maintenance costs. This study aims to analyze the role of the Regional Management Information System for Regional Property (SIMDA BMD) in optimizing the utilization of unused fixed assets in the Bengkalis Regency Government. A qualitative approach was applied with data collected through documentation, interviews, and observations involving the Head of Asset Subdivision, accounting staff, and asset managers. The findings reveal that SIMDA BMD contributes to improving the accuracy of asset recording and transparency of information but has not been effective in identifying idle assets. The local government is committed to migrating to the e-BMD system to enable real-time monitoring and utilization of idle assets. These findings are expected to contribute to developing more effective, accountable, and value-oriented regional asset management practices.
Evaluating Governance, Risk, and Control in APIP Capability: A Case of Regency X Inspectorate Ainun Putri; Dyah Setyaningrum
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i11.p08

Abstract

The 2023–2024 APIP Capability Assessment showed that the Inspectorate of Regency X achieved Level 3, indicating progress in GRC assurance components. However, BPKP’s evaluation of SPIP maturity, representing GRC assurance, revealed a decline. This study investigates this inconsistency by evaluating the implementation of governance, risk, and control (GRC) in the Inspectorate of Regency X based on BPKP Regulation No. 8 of 2021. A qualitative method was applied through document review and interviews, analyzed using content and thematic analysis. The findings show that GRC implementation is not fully aligned with regulatory stages, with eight stages achieved and eight partially fulfilled. Four major themes emerged: the role of BPKP, understanding among regional apparatus organizations, risk registers, and working instruments. The study concludes that while APIP capability shows improvement, it is not yet fully reflected in GRC implementation, emphasizing the need for stronger integration between assurance and governance mechanisms. Keywords : GRC; APIP Capability; Evaluation
The Effect of Transfer Pricing, Thin Capitalization and Foreign Ownership on Tax Aggressiveness in Manufacturing Companies in Indonesia Puspita, Desi Ayu; Parwati, Ni Made Suwitri; Yuniar, Latifah Sukmawati; Furqan, Andi Chairil
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i11.p13

Abstract

This study aims to analyze the effect of transfer pricing, thin capitalization, and foreign ownership on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. Secondary data was obtained from an annual report with a sample of 39 companies selected through the purposive sampling method, resulting in 195 observations. Data analysis was carried out using the help of WarpPLS 8.0 software. The results of the study showed that transfer pricing did not have a significant effect on tax aggressiveness, while thin capitalization and foreign ownership were proven to have a significant positive effect. These findings support the agency's theory that managers tend to act opportunistic in reducing tax burdens through capital structure policies and foreign shareholder encouragement. This research contributes to enriching the literature on tax avoidance practices in Indonesia and provides implications for regulators to strengthen tax regulations and supervision.
The Effect of Carbon Emission Disclosure, Corporate Social Responsibility Disclosure, and Eco-efficiency on Firm Value Fitri, Alya Noviana; Putra, Vicky Dzaky Cahaya
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i11.p11

Abstract

Economic growth in recent years has shown rapid improvement in the industrial sector. This progress has given rise to various environmental problems, including increased carbon emissions and global warming due to industrial activities. The purpose of this study is to examine and analyze the effect of Carbon emission disclosure, CSR Disclosure, and Eco-efficiency on Firm Value. The sample for this study was selected using purposive sampling, resulting in 19 companies in the Basic Materials Manufacturing Sub-Sector during the 2021-2024 period with a total of 76 data points. The data analysis technique used multiple linear regression. The results show that Carbon emission disclosure and CSR Disclosure do not affect firm value. Meanwhile, Eco-efficiency has a significant positive effect on firm value.
Belis in Traditional Marriage Traditions in Sikka: An Accounting Perspective Gracela Pinkan Antou; Maria Mediatrix Ratna Sari
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i11.p10

Abstract

Belis actually aims to elevate women's status. However, it becomes a problem because the demand for belis seems to be burdensome for men. The aim of the study was to find out the process of identifying, measuring and communicating belis for women in Sikka from an accounting perspective, using ethnographic studies and descriptive qualitative methods, with 4 respondents and purposive sampling techniques using the data analysis model of Spradley (1979). In identification, it is found that the stages of buying are equated with fixed costs and variable costs. It can be seen that the involvement of the parties is equivalent to the 3 levels of company management. The findings show that belis is not looking for profit and there is no provision for the value to be brought. Belis is given on the ability of men as a reward and is measured using fair value where the cost is adjusted to market prices that are beneficial in the future. Belis recording is not used as evidence of accounts payable but rather as a symbol. In the belis tradition, communication is formed from direct agreement. This research requires analysis in making decisions. This research can be used as information for couples who want to get married, especially men in preparing belis and add to the reader's insight about traditional marriages from an accounting perspective.
Financial Literacy, Inclusion, and Technology Adoption: Determinants of QRIS Utilization Among SMEs Kadek Erma Damayanti; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i11.p06

Abstract

Quick Response Code Indonesian Standard (QRIS) is a digital payment system in Indonesia that utilizes QR codes to facilitate transactions through digital wallets and banking applications, enabling fast, secure, and efficient payments. This study aims to empirically examine the impact of Financial Literacy, Financial Inclusion, and Ease of Use on the decision to adopt QRIS among Small and Medium Enterprises (SMEs) in Denpasar. Data collection was conducted through both offline and online surveys using structured questionnaires distributed to micro, small, and medium enterprise (MSME) owners who actively use QRIS in their business transactions. A total of 100 responses were gathered and analyzed using SPSS. The findings reveal that Financial Literacy and Ease of Use significantly influence the decision to adopt QRIS, while Financial Inclusion does not have a significant effect. These results suggest that enhancing financial knowledge and ensuring the usability of digital payment systems are crucial factors in promoting QRIS adoption among SMEs.
Strategic Correlation between Good Corporate Governance, Intellectual Capital, and Corporate Social Responsibility with Financial Performance Ni Putu Pratiwi Ika Dharma Lestari; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i11.p07

Abstract

Financial performance reflects a company’s overall financial condition. The growth of modern enterprises has intensified business competition, thereby necessitating the establishment of robust governance systems. Intellectual capital, as an intangible asset, plays a critical role in enhancing a company’s ability to generate competitive advantage. In parallel, companies are obligated to implement Corporate Social Responsibility (CSR) initiatives as part of their commitment to sustainable development. The novelty of this research lies in its approach to variable measurement. This study aims to examine the correlation between Good Corporate Governance (GCG), Intellectual Capital (IC), and CSR with financial performance in the banking sector. The sample was selected using a non-probability sampling approach with a purposive sampling technique. Secondary data were sourced from the official website of the Indonesia Stock Exchange and the financial reports of listed banking companies. Data analysis was conducted using STATA. The findings indicate that GCG and CSR do not exhibit a significant correlation with financial performance in the banking sector. Conversely, intellectual capital demonstrates a positive and significant correlation with bank financial performance.
Developing Balanced Scorecard Key Performance Indicators at Sakti Garden Resort & Spa: A Case Study Ni Putu Eka Widiantari; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i11.p05

Abstract

This study develops key performance indicators (KPIs) using the Balanced Scorecard (BSC) approach at Sakti Garden Resort & Spa, a four-star hotel located in Ubud that is currently facing competitive pressures affecting its ability to sustain and enhance performance. The Balanced Scorecard framework is applied across its four strategic perspectives: financial, customer, internal business processes, and learning and growth. A quantitative descriptive method is employed, with data collected through questionnaires, passive observation, and documentation analysis. The research process involves articulating the organization’s vision and mission, formulating strategic objectives, and subsequently identifying and measuring relevant KPIs. The study identifies ten KPIs: four within the financial perspective, one in the customer perspective, three in internal business processes, and two within the learning and growth perspective. The performance results indicate that several KPIs remain below target thresholds. Overall, the Balanced Scorecard-based KPI design offers a more integrated and strategic framework for assessing and enhancing the company's future performance.
The Effect of Profitability, Leverage, and Institutional Ownership on the Firm Value of Transportation Companies Listed on the Indonesia Stock Exchange I.B. Reri Mahesa Baskara Diwangkara; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i11.p20

Abstract

Firm value is a market value that can provide prosperity to shareholders. They want the market price of the companies under their control to increase. They need fundamental company information such as information about the company's profitability, leverage or capital structure of institutional ownership, and use that information to make decisions or release shares that they already hold. This study aims to obtain empirical evidence of the effect of profitability, leverage, and institutional ownership on the value of transportation companies listed on the Indonesia Stock Exchange 2010-2014. The number of samples, using a purposive sampling method of 14 companies from 33 companies so that the total observations obtained were 70 observations. The data analysis technique used in this study is multiple linear regression. The results of the analysis prove that profitability and institutional ownership have a positive effect and leverage has a negative effect on the value of transportation companies listed on the Indonesia Stock Exchange.

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