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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 20 Documents
 1   2 
Search results for , issue "Vol. 35 No. 7 (2025)" : 20 Documents clear
Institutional and Economic Determinants of Ecological Fiscal Transfers in Indonesia Puput Anggraeni Saputri; Novi Dirgantari; Iwan Fakhruddin; Ani Kusbandiyah
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p10

Abstract

This research aims to identify the factors that determine the allocation of ecological fiscal transfer, including the size of local governments, biodiversity program diversity, and revenue sharing from natural resources. The sampling method employs purposive sampling and is analyzed using multiple regression analysis. The population of this research is the local government that plans and implements ecological fiscal transfers recorded in the DJPK of the Ministry of Finance in 2021-2023 with an analysis sample of 32 data that implement and plan ecological fiscal transfer. The findings of this study suggest that the size of local governments and revenue sharing from natural resources positively influence ecological fiscal transfer, while the diversity of biodiversity programs negatively impacts ecological fiscal transfer.
Strengthening Risk Management in Digital Financial Institutions (A Case Study of PT ABC) Ratih Dewi Herawati; Tubagus M. Yusuf Khudri
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p12

Abstract

PT ABC, as a digital financial institution and part of the digital transformation ecosystem in the payment system, is required to implement effective risk management. This study aims to evaluate and provide recommendations for the enhancement of PT ABC’s risk management, utilizing the COSO ERM framework and the Three Lines Model. A case study approach was employed, utilizing data from employee questionnaires and internal company documents. The evaluation indicates that PT ABC’s risk management implementation covers most of the COSO ERM components but remains suboptimal, particularly in process standardization, integration of risk into strategy, and risk communication and reporting. Recommendations for strengthening PT ABC’s risk management include enhancing risk governance, defining a more specific risk appetite, developing human resource competencies, optimizing the use of measurable data, and setting risk indicators to support enterprise-wide risk management.
Tax Management Analysis of VAT and Its Implications for the Liquidity of Construction Companies Cempaka Effendi Gunawan; Arifin Rosid
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p13

Abstract

The construction sector ranks as the fifth-largest contributor to Value Added Tax )VAT) revenue in Indoneisa. In 2023, total tax revenue realization rached 102.80%, with VAT and Sales Tax on Luxury Good (STLG) contributing 40.9%, highlighting the sector’s strategic role in achieving tax targets. This study aims to evaluate the effectiveness of VAT-related tax management and cash flow management in construction company that has been designated as a taxable entrepreneur (PKP). A case study approach was employed using primary data from interviews with the company’s finance and tax divisions as well as external tax consultants, supported by internal documents and financial statements as secondary data. The findings reveasl that both tax and xash management are ineffective due to the absence of formal tax planning, specifics SOPs, and cash flow challenges caused by delayed client payments. The study recommends establishing a separate tax function, implementing tax-specific SOPs and internal audits, and intergrating financial tax and systems.
The Transformation of Import Tax Collection on Consignment Goods through Self-Assessment: An Empirical Study at Soekarno-Hatta International Airport Dian Agustina; Yulianti Abbas
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p14

Abstract

The self-assessment system in the importation of consigned goods is a new policy that shifts the responsibility for reporting and calculating duties and customs values from customs authorities to importers. This study aims to evaluate the implementation of the self-assessment system policy for consigned goods imports using the OECD evaluation criteria, which include relevance, coherence, effectiveness, efficiency, impact, and sustainability. A qualitative approach was employed, with data collected through document analysis and in-depth interviews with policymakers, the Directorate General of Customs and Excise (DGCE), logistics service providers, and importers. The findings of this study indicate that the policy meets the dimensions of coherence, impact, and sustainability, as it has improved importer compliance in reporting import duties and was designed collaboratively to enhance the taxation system and protect domestic production. However, the policy falls short in terms of relevance, effectiveness, and efficiency. From the government's perspective, the policy aligns with national priorities and has the potential to enhance effectiveness and efficiency. However, from the perspective of service users, it introduces additional costs and prolongs the dwelling time in the import process. Strengthening user education, improving information systems, and enhancing cross-sectoral coordination are needed to ensure the optimal and sustainable implementation of the policy.
Profitability, Leverage, Corporate Social Responsibility, and Institutional Ownership: Determinants of Tax Aggressiveness in the Indonesian Capital Market, 2020–2023 Yosida Isdianawati; Bobby Fisher
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p15

Abstract

Tax aggressiveness has emerged as a strategic concern due to its potential to erode state revenues through corporate practices aimed at minimizing tax obligations, whether by lawful tax planning or through more opaque, potentially unlawful strategies. This study examines the influence of profitability, leverage, corporate social responsibility (CSR), and institutional ownership on tax aggressiveness among firms in the basic and chemical industries listed on the Indonesia Stock Exchange (IDX) over the 2020–2023 period. Drawing on panel data from 132 firms, the analysis employs panel regression techniques to identify the relationships among these variables. The findings indicate that profitability, CSR, and leverage are significantly associated with tax aggressiveness, whereas institutional ownership does not exhibit a statistically significant effect.
Audit Quality, Firm Value And Earnings Management Deva Setyawan; Imam Ghozali
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p16

Abstract

There are fluctuations in global commodity prices that affect the performance of mining companies, thus encouraging management to carry out profit management to maintain the company's image and value. The research aims to find out empirically the mediated relationship of audit quality mediation to the company's value through profit management. The study was conducted on 59 companies in the mining sector listed on the IDX for the period 2021 –2023. The data analysis technique uses CEM estimation with directregression and mediation models. The findings of this research are that there is a negative influence on industry specialization and earning management. There is no evidence of the influence of audit firm size on earning management. There is a positive relationship between audit firm size and industry specialization on company value, but audit costs have not been shown to have a relationship with company value. The relationship of profit management has a negative influence on earning management. Mediation tests have proven that earning management mediates the influence of industry specialization and audit costs on a company's value, but it does not mediate the size of the audit firm.
Digital Technology, Cost Category, and Competitive Advantage in Islamic Bank X Fatchullah Reza Siswanto; Nazaruddin Malik; Driana Leniwati
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p17

Abstract

This study conducted an in-depth analysis of the competitive advantage and costs of implementing digital technology in Islamic bank X. There are differences in the use of digital technology by individual and corporate customers. Individual customers mostly use mobile and Internet banking, whereas corporate customers use a more diverse range of services, such as cash management systems. Qualitative Case study research in Islamic Bank X enables a deeper discussion of cost and competitive advantage, which prior studies have not explored extensively. The informants in this study were key employees and customers who had used digital technology. The results of this study show that three costs arise in the implementation of digital technology: analysis, monitoring, and adjustment costs. The competitive advantage obtained from the implementation of digital technology can be felt by management and customers: data security, operational efficiency, transparency and accountability, product innovation, and customer loyalty. This research contributes to policymaking regarding implementing digital banking technology, which entails cost implications and brings significant advantages for banking sectors.
Audit Tenure, CEO Educational Background, and Governance Effectiveness: An Empirical Investigation of Financial Statement Fraud Umi Nur Fryda Kusli Rochmah; Gideon Setyo Budiwitjaksono
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p18

Abstract

This study examines the influence of audit tenure, CEO education, and ineffective monitoring on fraudulent financial statements in state-owned enterprises (BUMN) listed on the Indonesia Stock Exchange during the period 2021–2023. A quantitative approach is employed, utilizing panel data regression analysis on a sample of 19 BUMN companies. Data were obtained from annual report documentation and analyzed using E-Views 12 software. Fraudulent financial reporting is measured using the Beneish M-Score as a proxy. The results reveal that audit tenure and ineffective monitoring do not have a statistically significant effect on the likelihood of financial statement fraud. In contrast, CEO education has a significant negative effect, suggesting that higher levels of CEO education are associated with a lower propensity for fraudulent financial reporting. Furthermore, when assessed simultaneously, the three variables collectively exhibit a significant influence on the occurrence of fraudulent financial statements. These findings underscore the important role of CEO educational attainment in enhancing financial reporting integrity and preventing fraudulent practices.
The Influence of Retail Investor Activity and Sentiment on Social Media on Stock Market Dynamics in Bali I Gusti Ngurah Agung Dananjaya; Made Aristia Prayudi; I Gd Nandra Hary Wiguna
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p19

Abstract

The growing participation of retail investors in social media communities has created a pressing need to understand how their activities and sentiments influence stock market dynamics. This study aims to examine the effect of investor activity and sentiment on social media on the trading volume and price volatility of small-cap stocks. A quantitative approach was adopted by surveying 200 respondents who are active in online stock communities. The data were analyzed using multiple linear regression. The results indicate that both investor activity and sentiment are positively associated with trading volume and price volatility. The regression models explain more than half of the variation in the two dependent variables. The study concludes that social media plays a significant role as a space that shapes the behavior and investment decisions of retail investors in the digital stock market.
Evaluation of Environment, Social, and Governance (ESG) Implementation at PT XYZ Yohanna Bregiba Lolaninta Br Purba; Ratna Wardhani
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p20

Abstract

Sustainability issues have encouraged companies to integrate Environmental, Social, and Governance (ESG) principles into their business strategies, including in the banking sector. This study aims to evaluate ESG implementation at PT XYZ from a management perspective that includes perceived benefits, strategies and initiatives, as well as challenges and outlook. The study used a single case study qualitative approach with semi-structured interview techniques to nine informants who have direct responsibility for ESG implementation. Data were analyzed thematically and strengthened by stakeholder and legitimacy theories. The results show that ESG implementation has provided real benefits, especially in social and governance aspects, such as improved reputation, customer loyalty, and transparency. However, the contribution of environmental aspects is still limited and ESG impact measurement is not yet systematic. The main challenges come from internal coordination, limited resources, and regulatory uncertainty. PT XYZ is considered to need to strengthen its ESG organizational structure, improve cross-functional training, and adopt a digital system for sustainability reporting. This study provides practical insights for other financial institutions that are pioneering ESG integration and enriches understanding of ESG as a strategy for legitimacy and stakeholder engagement.

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