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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. 3 (2026)" : 20 Documents clear
Environmental Responsibility, Innovation, and Firm Value: A Study of Environmentally Sensitive Industries Wijayanti, Rita; Lintang Kurniawati; Arinda Herliana; Nadilla Nur Azizah
E-Jurnal Akuntansi Vol. 36 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p03

Abstract

This study aims to analyze the effect of corporate environmental responsibility on firm value, with corporate innovation as a mediating variable, in environmentally sensitive industries in Indonesia. The study uses a sample of 205 companies listed on the Indonesia Stock Exchange during the 2021–2023 period, covering the mining, energy, chemical, and pulp and paper sectors, which are characterized by high environmental risk and strong regulatory pressure. Corporate environmental responsibility is measured using a multidimensional index that includes legal awareness, social evaluation, environmentally friendly production, low-carbon technology, and green management. The results show that corporate environmental responsibility has a positive and significant effect on firm value. In addition, corporate innovation is found to partially mediate this relationship, indicating its role as a mechanism that transforms environmental commitment into long-term economic value. These findings conclude that the integration of environmental responsibility and innovation is a key strategy for enhancing competitiveness and creating sustainable firm value.
ESG, foreign ownership, and profitability on stock price volatility in mining and plantation companies Suseno, Aan; Puspitasari, Intan; Ishak
E-Jurnal Akuntansi Vol. 36 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p07

Abstract

The effects of Environmental, Social, and Governance (ESG) performance, foreign institutional ownership, and profitability on stock price volatility in mining and plantation companies listed on the Indonesia Stock Exchange during the 2022–2024 period are analyzed in this study. Using panel data regression on 41 firms, stock price volatility is measured based on the standard deviation of daily returns, while ESG performance is proxied by the Katadata Corporate Sustainability Index (KCSI). The results show that variations in profitability and firm size are statistically significant affect stock price volatility, whereas ESG performance and foreign institutional ownership have no significant effect.
The Role Of The Village Funds And The Impact Of Village Financial System On Village Development Performance In Central Sulawesi Zahara, Nurul; -, Ridwan; Usman, Rudy; -, Famiono; Furqan, Andi Chairil
E-Jurnal Akuntansi Vol. 36 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p12

Abstract

Local governments play a crucial role in optimizing financial resources for development in rural areas by ensuring that these funds are used efficiently to meet community needs. The purpose of this study is to examine how much the village financial system and money influence village development performance, specifically in terms of reaching the Village Development Index (IDM). Regression analysis and a quantitative methodology were employed in the study, which included a sample of 1,821 observations and secondary data from Central Sulawesi village administrations in 2021. Based on three important components the Social Resilience Index (IKS), the Economic Resilience Index (IKE), and the Environmental Resilience Index (IKL) the findings demonstrate that village finances and the village financial system have an impact on development performance. However, the influence of village money on development performance is lessened when the village financial system serves as a moderator. This study provides important insights for stakeholders, including the government and non-governmental organizations, in developing more effective and responsive village development policies that address the needs of rural communities. The implication of this research is that village governments need to optimize village funds and the village financial system to support financial achievements, improve infrastructure, facilities, and the economy, so that village development performance can be more optimal and sustainable.
Optimizing Accounting and Tax Services with Business Plan Documents at Professional Start-up Tax Consultants Ika Listiana Rahayu; Inanda Shinta Anugrahani
E-Jurnal Akuntansi Vol. 36 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p16

Abstract

This study analyzes the existing conditions of business processes at start-up accounting and tax consultants and develops a more structured and documented workflow. The analysis is based on a Research and Development (R&D) approach using the ADDIE model to develop a business plan document integrated with Standard Operating Procedures (SOPs). Business Process Management theory, internal control theory, and service quality management are used to interpret the relationship between process standardization, regulatory compliance, and the quality of operational governance implementation. The results of the study show that inadequate business processes tend to result in inconsistent work performance, weak control, and variations in service quality. The implementation of integrated SOPs can clarify workflows, division of responsibilities, and monitoring mechanisms, thereby improving governance quality, service reliability, and client trust.
Efficiency and Effectiveness of Olsera Based Financial Reporting in Café Total X Kesuma, Leoni Virginia Lorainne; Ilham Pakawaru; Sugianto; Nina Yusnita Yamin
E-Jurnal Akuntansi Vol. 36 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p10

Abstract

Financial reporting remains a persistent challenge for many MSMEs, particularly in café businesses characterized by high transaction intensity and rapid cash turnover. This study analyzes the efficiency and effectiveness of financial reporting using the Olsera application at Café Total X. An interpretive qualitative approach was employed through observation, in-depth interviews, documentation review, and source triangulation. The Technology Acceptance Model (TAM) was used as a theoretical framework to examine perceived usefulness and perceived ease of use in the utilization of the Olsera application. The findings indicate that Olsera enhances efficiency through automated and integrated transaction recording, while effectiveness is reflected in the availability of timely, reliable, and decision-supportive financial information. User acceptance reinforces system sustainability and strengthens financial reporting quality in MSMEs.
ESG Disclosure and Capital Structure on Financial Performance: The Moderating Role of Firm Size in Indonesian State-Owned Enterprises and Mining Companies Syafaat, Farid Azhar; Setyaningsih, Nina Dwi
E-Jurnal Akuntansi Vol. 36 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p14

Abstract

This study aims to analyze the effect of ESG disclosure and capital structure on financial performance with firm size as a moderating variable in state-owned enterprises and mining sector companies listed on the Indonesia Stock Exchange during 2022–2024. Secondary data from 39 companies with 117 observations were analyzed using panel data regression with Random Effect Model (REM) and Moderated Regression Analysis (MRA) approaches. The results demonstrate that ESG disclosure has no significant effect on financial performance, reflecting that Indonesia's capital market has not fully incorporated sustainability values into short-term profitability assessments. Capital structure proved to have a negative and significant effect on financial performance, indicating that excessive debt dependency suppresses asset management efficiency. Firm size failed to moderate the influence of both independent variables on financial performance. These findings affirm that prudent financing structure management is more decisive in determining profitability than the extent of sustainability disclosure alone.
Managerial Ownership Moderates the Relationship between Profitability, Corporate Social Responsibility, and Tax Planning on Company Value (A Study of Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2021-2024) Nur Azizah, Jihan; Zuraidah
E-Jurnal Akuntansi Vol. 36 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p13

Abstract

This research examines the impact of profitability, CSR, and tax planning on firm value in Indonesia Stock Exchange (IDX)-listed industrial manufacturing businesses from 2021 to 2024, using management ownership as a moderating variable. Purposive selection of 26 firms' annual reports, financial statements, and sustainability reports provided secondary data. Profitability was assessed by ROA, CSR by a GRI-based disclosure index, and tax planning by the Effective Tax Rate. Tobin's Q proxied firm value, and moderated regression analysis examined management ownership. The findings should show how management ownership moderates the link between financial and sustainability characteristics and company value. This research adds to accounting and finance literature and offers management, investors, and regulators practical advice on company transparency and sustainability.
Determinant Carbon Emission Disclosure with Institutional Ownership as Moderation Nadia Agnes Melinda; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol. 36 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p06

Abstract

This study aims to examine the effect of environmental performance and media exposure on carbon emission disclosure and the role of institutional ownership as a moderating variable. Firm size, profitability, and industrial type are operated as control variables. Non-financial companies listed on the Indonesia Stock Exchange for the period 2019-2023 were observed in this study. The sample of this study was obtained through purposive sampling method which resulted in 235 observations. Data analysis using the EViews program with the Moderated Regression Analysis (MRA) method using the Random Effect Model. The results showed that environmental performance has a positive and significant effect on carbon emission disclosure, while media exposure has no effect on carbon emission disclosure. In addition, institutional ownership is not able to strengthen the influence of environmental performance and media exposure on carbon emission disclosure.
The Influence of Good Corporate Governence Principles, Transformational Leadership, and Tri Hita Karana Culture on Profitability Ayu Sugandha; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol. 36 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p09

Abstract

The purpose of the study is to empirically test the effect of transparancy, accountability, responsibility, independency, fairness, transformational leadership, and Tri Hita Karana culture on profitability. The population used is LPDs in Denpasar city. Sampling was done by using saturation sampling methods. The data collection was done by survey method by distribution of questionnaires adn LPDs finansial reports. The data analysis technique used was multiple linear regression analysis. The result showes that transparency, accountability, responsibility, independency, fairness, and Tri Hita Karana culture have a positive effect on profitability LPDs. Meanwhile, transformational leadership has no effect on profitability.
The Influence of Dividend Policy and Corporate Social Responsibility on Company Values Ni Kadek Piora Puspita; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol. 36 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p11

Abstract

The company value is a crucial aspect that needs to be considered because it reflects the company's performance, which can influence investors' perceptions of the company. This study aims to investigate the impact of dividend policy and corporate social responsibility on company value, using the company's age as a control variable. The study was conducted on all listed companies on the Indonesia Stock Exchange from 2019 to 2022. The sampling method used was purposive sampling, resulting in 112 observational data samples. The analysis technique used in this study was multiple linear regression, assisted by SPSS software. The study's results show that dividend policy and corporate social responsibility have a positive impact on company value.

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