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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 10 Documents
 1 
Search results for , issue "Vol. 36 No. 4 (2026)" : 10 Documents clear
Evaluation of the e-BLUD-based Accounting System for Preparation of Financial Statements using the HOT-Fit Model Framework Alya Ardianti Lahfah; Melati, Indah
E-Jurnal Akuntansi Vol. 36 No. 4 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i04.p02

Abstract

This study aims to evaluate the effectiveness of the e-BLUD (Electronic Regional Public Service Agency) system in preparing financial reports at Ahmad Ripin Regional General Hospital in Muaro Jambi Regency, based on the HOT-Fit model. This research is important because the implementation of BLUD financial digitization still faces challenges in systems, human resources, and technology integration to support accountability. The study used a qualitative case study approach. Data were collected through semi-structured interviews, observations, and documentation analysis, then analyzed thematically. The results indicate that e-BLUD improves work efficiency, reduces manual errors, and supports data-driven decision-making. Users demonstrated high acceptance, supported by an adequate organizational structure, although infrastructure constraints remain. This study contributes by providing a holistic HOT-Fit-based evaluation and recommendations for strengthening system and infrastructure integration to enhance the effectiveness of e-BLUD implementation.
The Dilemma of Internal Control System (SPI) Compliance Requirements and Profitability Pressures Baihaqi Ahmad, Imam; Asyik, Nur Fadjrih
E-Jurnal Akuntansi Vol. 36 No. 4 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i04.p09

Abstract

This study aims to understand how management interprets the dilemma between Internal Control System (SPI) compliance and profitability pressure and its implications for decision-making. The study was conducted at PT KAI, a plywood manufacturing company in East Java, using a qualitative phenomenological approach. Data were collected through in-depth interviews with the Director and FAT Manager, supported by observation and documentation. The analysis used thematic analysis to identify and interpret meaning. The findings show that SPI is interpreted ambivalently, as a risk control mechanism and as an operational burden. Profitability pressure is interpreted as a key consideration, leading to selective SPI implementation based on risk and operational needs. This study contributes by showing that SPI implementation is shaped by managerial meaning-making in navigating the tension between compliance and profitability.
Accountability as The Key to Success: The Effect of Village Funds and Village Fund Allocations on Village Development Performance in Bojonegoro Regency in 2024 Shalahuddin, Hamzah; Kurnia
E-Jurnal Akuntansi Vol. 36 No. 4 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i04.p01

Abstract

This study aims to analyze the influence of Village Funds and Village Fund Allocations on Village Development Performance with Accountability as an intervening variable in Bojonegoro Regency in 2024. The research is motivated by the large allocation of village funds that has not optimally improved development performance, making accountability important in fund management. This study uses path analysis with secondary data obtained from village government documents and APBDes realization reports. The results indicate that Village Funds, Village Fund Allocations, and Accountability do not affect Village Development Performance. However, Village Funds and Village Fund Allocations significantly affect Accountability. In addition, Accountability is unable to mediate the influence of Village Funds and Village Fund Allocations on Village Development Performance. These findings show that large village funds do not guarantee improved development performance without good governance and accountability. Therefore, strengthening accountability is essential to support effective village fund management and sustainable village development.
The Effect of Operational Complexity, Operating Cash Flow, and Time Interest on Earnings After Tax Rizky Adi Firmansyah; Shinta Melzatia
E-Jurnal Akuntansi Vol. 36 No. 4 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i04.p06

Abstract

Operational complexity is a factor that can affect the efficiency of production activities and cost structure. The cash flow operating variable describes a company's ability to generate operational cash flow, while time interest earned reflects the company's capacity to meet interest expenses. The quantitative research method uses panel data regression analysis of the annual financial statements of sample companies. The results show that company operational complexity has no significant effect on earnings after tax. Cash flow operating has a significant positive effect on earnings after tax. Time interest earned has a significant positive effect on earnings after tax. These findings provide implications for understanding internal factors that influence financial performance in sectors with high volatility.
Corporate Tax Avoidance in Property Companies: The Impact of Profitability, Leverage, Liquidity, and Company Size Sari, Elena Gita; Adriani, Sri
E-Jurnal Akuntansi Vol. 36 No. 4 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i04.p03

Abstract

Taxes iare ione iof ithe imain isources iof istate irevenue, ibut icompanies ioften iengage iin itax imanagement ito ireduce itheir itax iliabilities iby iexploiting iloopholes ithat iare istill iwithin ithe ilaw i(tax iavoidance). iThis istudy iaims ito iexamine ithe ieffect iof iinternal icompany icharacteristics ion itax iavoidance iin iproperty iand ireal iestate icompanies ilisted ion ithe iIndonesia iStock iExchange i(IDX) iduring ithe iperiod i2020–2024. iThe istudy iapplies ia iquantitative imethod iusing isecondary idata isourced ifrom iannual ifinancial ireports. i iThe ipartial ianalysis iresults ishow ithat iprofitability, iliquidity, iand icompany isize ihave ia isignificant ieffect ion itax iavoidance iwith ia inegative icoefficient, iwhile ileverage idoes inot ishow ia isignificant ieffect. iSimultaneously, iall iindependent ivariables iwere ifound ito ihave ia isignificant ieffect ion itax iavoidance. iThese ifindings iindicate ithat ifinancial iconditions iand icompany isize iare irelated ito icompanies' itendency ito iimplement itax imanagement istrategies iin ithe iproperty iand ireal iestate isector.
Liquidity, Solvency, and Profitability as Determinants of Financial Performance in Indonesian Banking Sub-Sectors Maula, Siti Inayatul; Janiman Lie
E-Jurnal Akuntansi Vol. 36 No. 4 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i04.p05

Abstract

Banking financial performance plays a crucial role in maintaining economic stability, particularly during the dynamic post-pandemic period. This study aims to analyze the impact of liquidity, solvency, and profitability on the financial performance of banks listed on the Indonesia Stock Exchange for the 2020–2024 period. This study is grounded in agency theory, which explains the relationship between management and shareholders in corporate governance. The research sample consists of 26 banks selected based on specific criteria from a total population of 45. The study employs multiple linear regression analysis using SPSS Statistics 27, supported by classical assumption tests. The results indicate that liquidity has a significant negative effect on financial performance, while solvency and profitability have a significant positive effect.
MSME Tax Policy Reform in Indonesia: Regulatory Analysis, Digitalization, and Improving Taxpayer Compliance. Malik, Sani Maulana; Ayu Aryista Dewi
E-Jurnal Akuntansi Vol. 36 No. 4 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i04.p10

Abstract

This study aims to analyze the development of MSME tax regulations in Indonesia and their implications for taxpayer compliance. The approach used is qualitative descriptive through a literature study utilizing secondary data from government regulations, scientific articles, and official documents of the Directorate General of Taxes. The analysis results indicate that the implementation of a final Income Tax rate of 0.5% and a tax exemption policy up to a certain turnover limit can improve MSME administrative compliance. Digitization through the CoreTax system also contributes to simplifying the reporting process and improving data accuracy. However, the effectiveness of the policy is still affected by low tax literacy, limited bookkeeping, and unequal access to technology. Thus, the success of MSME tax policies is determined not only by regulations, but also by taxpayers' readiness and understanding in implementing them.
Tax Literacy for SMEs in Lowokwaru Subdistrict to Improve Tax Compliance Farras, Mohammad; Yuliati
E-Jurnal Akuntansi Vol. 36 No. 4 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i04.p08

Abstract

This study contributes to small MSMEs in Lowokwaru District, whose tax compliance rates remain low. The objective is to examine tax knowledge and its impact on compliance among MSME operators. This study draws directly from informants experiences using qualitative phenomenological methods such as interviews, observation, and documentation. The results indicate that tax compliance among MSMEs remains low, including the use of e-Filing. MSMEs possess a moral awareness to comply, but exhibit low behavioral control, driven by fears of administrative errors and a lack of direct guidance. The novelty of this research lies in its phenomenological perspective, which reveals the subjective meanings held by MSMEs. This study demonstrates that trust in authorities and positive social experiences not merely formal legal threats significantly influence compliance. The study suggests shifting the tax authority’s approach from enforcement to service and guidance. Thus, to foster a culture of compliance among SMEs.
Determinants Of Sustainability Report Disclosure in Indonesia’s Energy Sector Syifa Indah Mulyani; Siti Nur Hadiyati
E-Jurnal Akuntansi Vol. 36 No. 4 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i04.p07

Abstract

This study is motivated by the disparity in the level of disclosure in Sustainability Reports based on GRI standards, as well as the inconsistencies in the findings of previous studies. This study aims to analyze the influence of profitability, firm size, leverage, institutional ownership, and managerial ownership on sustainability report disclosure among energy sector companies listed on the Indonesia Stock Exchange for the period 2022–2024. This study uses secondary data with a purposive sampling technique, covering 28 companies with a total of 84 observations, and analyzed using multiple linear regression. The results of the study indicate that profitability, firm size, leverage, and institutional ownership have a significant effect on sustainability report disclosure, whereas managerial ownership does not have a significant effect. These findings indicate that external pressures are more dominant in driving corporate transparency and have implications for stakeholders in evaluating sustainability accountability.
Analyzing Tax Morale: The Influence of Socioeconomic, Job Performance, Tax Officer Job and Tax Knowledge Murfiqoh, Nurul Laili; Diah Amalia
E-Jurnal Akuntansi Vol. 36 No. 4 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i04.p04

Abstract

The purpose of research to examine the influence of socioeconomic factors, job performance, tax officer roles, and tax knowledge on tax morale. The research uses a quantitative method and the research sample used a simple random sampling method. The research data were collected through the distribution of 100 questionnaires to MSME entrepreneurs in Batam City. Data analysis this research by multiple linear regression using SPSS software. The findings reveal that among the four independent variables job performance, tax officer roles and tax knowledge, were found to significantly influence the tax morale of MSME in Batam City. Conversely, the socioeconomic variable, which includes age, gender, religion, education level, marital status, and work experience, showed no significant effect on tax morale. This indicates that differences in individual characteristics are not the primary determinants in shaping tax morale within the MSME in Batam City.

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