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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 145 Documents
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The Effect Integrity and Objectivity Auditor Intern to Effectivity Audit Intern with democratic Leadership Style as Variable Moderated on the Inspectorate districts X Dewa Putu Bayu Permadi; A.A.G.P Widanaputra
E-Jurnal Akuntansi Vol. 35 No. 9 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p22

Abstract

The purpose of this study was to determine the effect of integrity and objectivity on the effectiveness of internal audit with democratic leadership style as a moderating variable at the X Regency Inspectorate. This research was conducted at the Office of the Inspectorate of X Regency. The number of samples taken as many as 32 auditors, with saturated sampling method. Data was collected through a survey method with data collection techniques using a questionnaire. The analysis technique used is Moderated Regression Analysis.
The Influence of Love of Money, Morality, and the Whistleblowing System on the Tendency of Accounting Fraud Ni Wayan Angellin; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol. 35 No. 9 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p11

Abstract

The tendency for accounting fraud is an unlawful act that can harm the organization. To avoid accounting fraud, organizations need to pay attention to the factors that influence the tendency of accounting fraud. The purpose of this research is to determine the influence of love of money, morality, and the whistleblowing system on the tendency for accounting fraud. This research was conducted at the Village Credit Institution in Gianyar Regency with respondents, two supervisory bodies, the chairman, and one staff member, namely the cashier. The number of samples used was 292 people, using the proportationate stratified random sampling method. Data collection was carried out using a questionnaire analyzed with SEM PLS4.0. The results of this research show that love of money has a positive effect on the tendency for accounting fraud, while morality and the whistleblowing system have a negative effect on the tendency of accounting fraud. This means that a person's high love of money can increase fraud, whereas high levels of morality and the implementation of a good reporting system can minimize the tendency for accounting fraud to occur in LPD financial management.
Financial Statement Preparation Analysis Using Islamic Boarding School Accounting Guidelines at Al-Mukhtariyah Sitia Hotmin Harahap; Yenni Samri Juliati Nasution; Laylan Syafina
E-Jurnal Akuntansi Vol. 35 No. 9 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p08

Abstract

The preparation of financial reports in accordance with Islamic boarding school accounting guidelines plays a crucial role in increasing the transparency and accountability of the institution. This study aims to analyze the process of preparing financial reports at Al-Mukhtariyah Islamic Boarding School, Sungai Dua, which includes financial position reports, activity reports, cash flow reports, and notes to the financial statements. Data are analyzed through the stages of reduction, presentation, and conclusion. The results indicate that Islamic boarding schools still use simple financial reports due to limited understanding and information regarding Islamic boarding school accounting guidelines. This finding emphasizes the need to improve accounting literacy so that financial report preparation can be carried out more precisely, accurately, and in accordance with applicable standards.
The Implementation of Basel III and Asset Liability Management on Financial Performance: The Moderating Role of Bank Size Natashafira Ramadhani; Liana Mangifera
E-Jurnal Akuntansi Vol. 35 No. 9 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p10

Abstract

Facing global economic dynamics and systemic risks, implementing Basel III and Asset Liability Management is crucial for banking resilience. Basel III enhances capital and risk management, while Asset Liability Management sustains asset–liability balance amid market fluctuations. This study analyzes their impact on the financial performance of 20 conventional banks listed on the IDX (2019–2023), with bank size as a moderating variable, using PLS-SEM. Results show both Basel III and Asset Liability Management significantly improve performance, while bank size enhances performance and strengthens the Basel III–performance link. These findings underline the importance of capital, Asset Liability Management, and bank scale for sustainable profitability.
The Effectiveness of Internal Control in Amal Usaha Pendidikan Muhammadiyah as a Fraud Prevention Hanif, Aisha; Widodo, Heri; Dina Dwi Oktaviarini
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to analyze the effectiveness of the internal control system in preventing fraud in Muhammadiyah Education Charities. The background of this study departs from the importance of accountable and transparent governance in the management of Muhammadiyah educational institutions, which have a strategic role in developing the people’s character and intellect. The research uses a qualitative approach with a case study method, relying on in-depth interviews, observations, and documentation as data collection techniques. Data was obtained through in-depth interviews with LPPK auditors, school principals, main treasurers, cash receipt and expenditure staff, direct observation, and documentation. Data analysis was carried out using thematic analysis, which involves data reduction, presentation, and conclusion drawing. The research will be carried out from August to November 2024. The study results show that implementing the five components of internal control according to the COSO framework is still not optimal, especially in the aspects of the control environment, risk assessment, control activities, information, and communication. It was found that the lack of written SOPs, awareness of the importance of risk assessment, and weak communication systems are the main inhibiting factors in preventing fraud. In conclusion, the internal control system in this education unit still needs structural and cultural strengthening to build more effective governance and integrity. This research contributes by mapping the weaknesses of internal control in Muhammadiyah's AUM based on the COSO framework and offering the integration of Muhammadiyah values in fraud prevention. The novelty of this research is an effort to connect the principles of modern internal control (COSO) with the values of progressive Islamic ethics of Muhammadiyah in building accountable and integrity educational governance.
A Comparative Analysis of Investment Feasibility in the Financial Sector Stocks Across ASEAN Countries Using the CAPM Muktar Redy Susila; Wawan Cahyo Nugroho; Dian Arini
E-Jurnal Akuntansi Vol. 35 No. 9 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p17

Abstract

Financial sector stocks constitute a dominant presence in the capital markets of ASEAN countries. These stocks are characterized by high volatility and considerable investment risk. This study aims to evaluate the performance of financial sector stocks in selected ASEAN countries, namely Vietnam, Thailand, Singapore, Indonesia, the Philippines, and Malaysia. The sample includes financial sector stocks that have been consistently listed on each country’s stock exchange from January 2020 to June 2024. The selection criteria include companies within the financial sector that rank among the top five in market capitalization within their respective national financial sector indices. The Capital Asset Pricing Model (CAPM) is employed as the primary method for assessing investment feasibility. The CAPM analysis reveals that not all financial sector stocks in ASEAN countries are efficient. In particular, financial sector stocks in the Philippines and Singapore are found to be entirely inefficient, whereas those in Thailand are categorized as efficient. The investment feasibility outcomes for the remaining ASEAN countries demonstrate varying results. Statistical testing yields a significance value (p-value) of less than 0.05, indicating significant differences in the investment feasibility of financial sector stocks across ASEAN nations.These findings underscore the heterogeneous performance of financial sector stocks within the ASEAN region, highlighting the need for country-specific investment analysis and risk assessment.
Audit Quality and Integrated Reporting on Firm Value: Analysis of the Moderating Role of GCG Azizahtut Ta'zhiyah; Nur Fadjrih Asyik
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study analyses the effect of audit quality and the quality of integrated reporting on firm value, with Good Corporate Governance (GCG) as a moderating variable. Based on the agency theory and signalling theory, the study examines how the mechanisms of auditing (audit quality and governance) and reducing information asymmetry (through integrated reporting) can align the agent needs and principal to improve firm value and function as a positive signal for the market. The population consists of Property companies listed on the Indonesia Stock Exchange (IDX) during 2021-2024, with 23 companies (92 observation data) as samples. Furthermore, the data analysis technique used was multiple linear regression and Moderated Regression Analysis (MRA). As a result, it indicates that audit quality as well as quality of integrated reporting have a positive and significant effect on firm value. However, Good Corporate Governance does not moderate the effect of audit quality. It means the audit quality is strong enough as a mechanism of independent audit. In contrast, Good Corporate Governance has a positive and significant moderation for the relationship between the quality of integrated reporting and firm value. In other words, a strong GCG strengthens the credible signal that is delivered through integrated reports, so that it improves market value.
Board Characteristics And Cybersecurity Disclosure In The Indonesian Banking Industry Dalimunthe, Nurul Amalina; Sari, Vita Fitria
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to examine the effect of board characteristics on Cybersecurity Disclosure (CSD), including the number of board members, board meetings, gender diversity of the board of directors, the number of commissioners, gender diversity of the board of commissioners. Profitability, company size, and leverage are used as control variables. The research subjects include banking sector companies listed on the Indonesia Stock Exchange from 2020 to 2024 using a total sampling approach, resulting in 235 samples. Data analysis applied multiple linear regression analysis. The research findings show that the number of board members, the number of commissioners, and the gender diversity of commissioners have an effect on Cybersecurity Disclosure (CSD). Meanwhile, board of directors meetings and gender diversity on the board of directors do not affect Cybersecurity Disclosure (CSD). These findings explain that companies with larger boards, as well as the presence of more female directors on the board of commissioners, encourage cybersecurity transparency. Keywords: Number of Board of Directors; Board of Directors Meetings; Gender Diversity of the Board of Directors;  Number of Board of Commissioners; Gender Diversity of the Board of Commissioners
Analysis of Factors Affecting the Performance of Accounting Information Systems in Village Credit Institutions of Ubud District Astawa, Dewa Gde Yudhi; Anak Agung Ngurah Agung Kresnandra
E-Jurnal Akuntansi Vol. 35 No. 9 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p13

Abstract

The Village Credit Institution (LPD) is one of the financial institutions that utilizes a computer-based accounting information system (SIA). Complete and accurate financial reports are needed to assess the performance of an LPD, therefore the support of AIS with computerized information technology is very necessary. Assessing the performance of an accounting information system (AIS) to shape the success of the development of the system itself is an important issue, so that it can provide added value. The objectives of this study are to empirically test the existence of user involvement, top management support and personal technical skills on the performance of the Accounting Information System at the Village Credit Institution, Ubud District. The method of determining the sample used is purposive sampling. The data collection method in this study is a survey method by distributing questionnaires directly to respondents. Data were analyzed using descriptive statistical analysis techniques, classical assumptions, multiple linear regression. The results of the study indicate that user involvement has a positive and significant effect on the performance of accounting information systems. Top management support has a positive and significant effect on the performance of accounting information systems. Personal technical ability has a positive and significant effect on the performance of accounting information systems. The implications of this research are theoretical implications and practical implications.
Impact of IT Sophistication and User Technical Proficiency on Accounting Information System Effectiveness Ni Komang Dela Yanti; I Wayan Suartana
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p21

Abstract

This research was conducted at LPD Kecamatan Ubud with the aim of analyzing the influence of personal technical skills and the sophistication of information technology on the effectiveness of accounting information systems. The research population includes all accounting staff in 32 LPD Kecamatan Ubud, with a sample of 96 respondents consisting of accounting and finance staff. Data was collected through questionnaires, and data analysis was carried out using multiple linear regression methods. The initial steps of the research included testing the validity and reliability of the research instruments. The analysis results indicate that the sophistication of information technology significantly enhances the effectiveness of accounting information systems. Additionally, personal technical skills also have a significant influence and positively impact the effectiveness of the system.

Page 10 of 15 | Total Record : 145

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