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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. 36 No. 1 (2026)" : 20 Documents clear
Interest In Participating Brevet Training: Motivation And Knowledge As Determinants Of Accounting Students In East Kalimantan Kusno, Hendra Sanjaya; Santika, Sisca; Ramadhani, Ranita; Sari, Danar Retno; Arazy, Dito Rozaqi
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p10

Abstract

This study aims to reveal the role of economic motivation as a moderating variable that can strengthen the relationship between career motivation, quality motivation, and knowledge on the interest of Accounting students in East Kalimantan in participating in the Tax Brevet training program. The study utilized secondary data with a population of Accounting students in East Kalimantan selected through accidental sampling. Career motivation, quality motivation, and tax knowledge have an influence on student interest in participating in the Tax Brevet training program. Economic motivation can only strengthen the relationship between quality motivation and interest in participating in the tax brevet, but not on career motivation or tax knowledge.
Quality Management System Design for KAP MNL Aligned with SMM 1 Requirements Hasri, Naura Chairunnisa; Wijayati, Nureni
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p17

Abstract

This study evaluates the preparedness and efficacy of executing the Quality Management System (SMM 1/ISQM 1) in a Public Accounting Firm by assessing quality hazards, reviewing documentation, and analyzing policy implementation. The findings reveal that although numerous elements of the quality management system are well documented, some areas—especially information systems and communication—fall short of the acceptable standard and necessitate significant enhancement. The documentation assessment indicates a preparedness level of around 71%, while the evaluation of the information system attains just 47%, underscoring a substantial disparity between policy and practice. The report recommends a more complete quality control system design in accordance with SMM 1 to enhance governance, risk assessment procedures, resource proficiency, and monitoring mechanisms. This proposed framework aims to improve the quality of audit engagements and assist the firm in constantly adhering to professional standards.
The Influence of Tax Knowledge, Taxpayer Awareness, Income Level, and Tax Sanctions on Motor Vehicle Taxpayer Compliance: A Study at the Mesuji District Samsat Office Ramadhani, Novita; Maryati
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p06

Abstract

This study aims to analyse the effect of taxation understanding, taxpayer awareness, income level, and tax penalties on motor vehicle taxpayer compliance. This study uses a quantitative approach with a survey method. The study was conducted on motor vehicle taxpayers at the Mesuji Regency Samsat Office with a sample size of 100 taxpayers selected using convenience sampling. The data were analysed using multiple linear regression. The results found that, partially, tax understanding, taxpayer awareness and income level had a positive and significant effect on motor vehicle taxpayer compliance, while tax penalties did not have a significant effect on motor vehicle taxpayer compliance. This indicates that the better the taxpayer's understanding, the greater their awareness of the importance of taxes, and the higher their income level, the higher the level of compliance among motor vehicle taxpayers. Meanwhile, the existence of sanctions alone is not enough to encourage compliance among motor vehicle taxpayers. These findings imply that providing education, increasing awareness, and improving the economic conditions of taxpayers play an important role in increasing compliance with motor vehicle tax payments.
Management Control System and Export Performance in an Indonesian Essential-Oil Exporter Azka Salsabila Ramadhanti; Purwatiningsih Lisdiono
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p01

Abstract

This study investigates how a management control system (MCS) package supports export performance at PT Bentang Alam Sumatra (PT BAS), a community-based patchouli-oil exporter in North Sumatra that has experienced declining export volumes between 2023 and mid-2025. Using Malmi and Brown’s MCS-as-a-package framework, the research explores the design and use of planning, cybernetic, reward and compensation, administrative, and cultural controls in managing farmer partnerships, production processes, and export order fulfilment. A single-case study design is employed, drawing on semi-structured interviews with key managers and staff, non-participant observations, and internal company documents, which are analysed through thematic coding and a diagnostic matrix. The findings show that all five control elements are present, but their formalisation and linkage to export indicators are uneven. Building on this diagnosis, the study develops an as-is–to-be roadmap that proposes incremental to strengthen the coherence of the MCS package, enhance visibility of export performance, and better align BAS’s strategy.
Integrating Information Technology and Investigation in Forensic Auditing: Case Study of Structured Fraud PT XXX Sofyan, Riski; Renaldi, Yandi; Yanti, Harti Budi
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p12

Abstract

Structured fraud exploits information asymmetry in decentralized organizations. This study examines how integrated forensic auditing and information technology uncover fraud networks and the effectiveness of combining digital evidence with physical verification. A multiple case study analyzes two fraud incidents at PT XXX's Semarang and Lampung branches. Data from interviews, digital evidence (WhatsApp chats, photos, ERP logs), and documents were analyzed thematically using the Miles and Huberman model with NVivo 12 support. Findings reveal contrasting fraud patterns: authority-based Marketing Cost manipulation in Lampung versus collaborative asset theft networks in Semarang. Information technology served dual roles, enabling fraud while providing crucial investigation tools like “Get Contact” for identity tracing and WhatsApp metadata for chronology reconstruction. The investigation successfully integrated digital analysis with physical verification, demonstrating an effective hybrid forensic model for mapping hidden relationships and fraud schemes. The study concludes that combating structured fraud requires hybrid investigations synergizing digital forensics with physical auditing to enhance detection accuracy. Practical implications include strengthening IT-based internal controls, developing digital forensic competencies, and establishing standards for digital evidence in fraud investigations.
Evaluation of the PBJT Tax Rate Adjustment for Arts and Entertainment Services in the Province of DKI Jakarta Saragi, Dea Grace; Abbas, Yulianti
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p16

Abstract

The policy of adjusting the PBJT tariff for Arts and Entertainment Services is intended to strengthen regional tax revenue and enhance regional fiscal autonomy. However, the implementation of a significant tariff increase poses a threat to the sustainability of businesses in the entertainment industry sector. This study aims to evaluate the policy on changes to the PBJT tariff for Arts and Entertainment Services implemented by the Provincial Government of DKI Jakarta based on Dunn’s (2003) policy evaluation theory. The findings indicate that, overall, the adjustment of the PBJT tariff for Arts and Entertainment Services in DKI Jakarta has been less effective in optimizing PBJT revenue from the arts and entertainment sector. Several obstacles to revenue optimization remain and require improvement, including coordination among stakeholders, human resource capacity, and the equitable provision of fiscal incentives for PBJT taxpayers in the arts and entertainment sector.
Evaluation of Accounting Policies for the Recognition, Measurement, and Presentation of Ex-Liquidation Assets: A Case Study of Institution XYZ Kurniawati, Dian Endah; Wijayanti, Nanda Ayu
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p14

Abstract

Institution XYZ faces challenges in reformulating accounting policies for ex-liquidation assets following findings by the Supreme Audit Agency. This study aims to evaluate the asset recognition policy against the Conceptual Framework for Financial Reporting, ensure that the measurement policy achieves relevance and faithful representation, and verify that the presentation policy adheres to principles of transparency and public accountability. The research utilizes data collection methods comprising documentation, interviews, and benchmarking. The findings indicate that the policy of recognizing these items as contingent assets is inconsistent with the conceptual framework, as the items meet the definition of an asset. Regarding measurement, due to the absence of an active market for ex-liquidation assets, Institution XYZ employs a Level 3 fair value measurement hierarchy with the assistance of independent appraisers. The asset presentation policy classifies these assets within the Statement of Financial Position to enhance faithful representation; however, the disclosure of estimation uncertainty requires improvement to align with transparency principles. The transition to on-balance-sheet recording necessitates an initial assessment and more reliable measurement.
Analysis of E-Money Acceptance among Young Generation in Denpasar City Budiana Penindra, I Made Dwi; Wedagama, Dewa Made Priyantha; I Gusti Ngurah Priambadi; Komaladewi, Anak Agung Istri Agung Sri
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p03

Abstract

The development of digital payment systems has encouraged the increased use of electronic money (e-money) in Indonesia, particularly among the young generation as digital natives. However, the level of acceptance and usage of e-money is not yet evenly distributed, including in urban areas such as Denpasar City. This study aims to analyze the factors influencing e-money acceptance among the young generation in Denpasar City using the Technology Acceptance Model (TAM) approach with 114 respondent. This study employed a survey method with purposive sampling targeting young e-money users in Denpasar City. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that perceived usefulness and perceived ease of use have a positive and significant effect on attitude toward using e-money, and attitude toward using significantly affects behavioral intention to use. These findings confirm that perceived benefits and ease of use are key determinants in shaping attitudes and intentions to use e-money among the young generation. This study provides practical implications for e-money service providers and policymakers in promoting digital payment adoption.
The Effect of Financial Performance, Corporate Governance, and Company Size on Corporate Social Responsibility Disclosure of Sustainability Report Kadek Nila Virontina; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p20

Abstract

This study aims to determine the effect of profitability, leverage, CGPI, public ownership, and company size about CSR (Corporate Social Responsibility) disclosure in sustainability report. This study was performed on go public companies listed on CGPI (Corporate Governance Perception Index) 2014-2020 period. The sampling method used is the purposive sampling technique with total sample are 79 observations. Data analysis technique that used is multiple linear regression analysis. Based on analysis found that profitability, leverage, CGPI, and public ownership has positive effects on CSR disclosure of sustainability report. The companies that have high profitability, leverage, CGPI, public ownership tend to increase CSR disclosure of sustainability report. The result on company size variable has negative effect on CSR disclosure of sustainability report indicated that small companies tend to increase CSR disclosure of sustainability report.
Liquidity, Leverage, Profitability, and Tax Aggressiveness Made Mutiara; Naniek Noviari
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p15

Abstract

Tax aggressiveness refers to legal or unlawful actions taken by a company to minimize the tax burden incurred. Liquidity, leverage, and profitability are characteristics that are suspected of having an impact on tax aggressiveness practices. This study aims to examine the effect of profitability, liquidity, and leverage on tax aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The analysis and interpretation of this study are based on agency theory. Purposive sampling was used to select samples so that 179 observations were obtained. The Net Profit Margin (NPM) is used in this study as a proxy for tax aggressiveness. The EVIEWS 13 program was used to evaluate and analyze the data collected using multiple linear regression analysis. The result show that profitability has an effect on tax aggressiveness and liquidity and leverage has a not significant effect on tax aggressiveness.

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