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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 205 Documents
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The Effect of Carbon Emission Disclosure, Corporate Social Responsibility Disclosure, and Eco-efficiency on Firm Value Fitri, Alya Noviana; Putra, Vicky Dzaky Cahaya
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i11.p11

Abstract

Economic growth in recent years has shown rapid improvement in the industrial sector. This progress has given rise to various environmental problems, including increased carbon emissions and global warming due to industrial activities. The purpose of this study is to examine and analyze the effect of Carbon emission disclosure, CSR Disclosure, and Eco-efficiency on Firm Value. The sample for this study was selected using purposive sampling, resulting in 19 companies in the Basic Materials Manufacturing Sub-Sector during the 2021-2024 period with a total of 76 data points. The data analysis technique used multiple linear regression. The results show that Carbon emission disclosure and CSR Disclosure do not affect firm value. Meanwhile, Eco-efficiency has a significant positive effect on firm value.
Sustainability Disclosures, Environmental Investments, and Corporate Valuation: Examining the Interplay between Performance and Perception Komang Suci Purnami; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i12.p02

Abstract

Firm value represents the market’s assessment of a company’s overall worth, often proxied through its share price and the volume of outstanding shares traded on the capital market. This study investigates the extent to which sustainability performance, environmental costs, and environmental performance influence firm value. The empirical analysis draws on a panel of 44 energy and mining firms listed on the Indonesia Stock Exchange over the 2019–2023 period, yielding a total of 178 firm-year observations. The findings reveal a significant negative association between sustainability performance and firm value, suggesting that market participants may interpret sustainability-related disclosures or initiatives as costly or misaligned with immediate financial performance. In contrast, environmental costs demonstrate a statistically significant positive relationship with firm value, implying that proactive environmental spending may signal responsible risk management or long-term strategic investment. However, environmental performance was not found to exert a statistically significant influence on firm value. These results underscore the nuanced manner in which capital markets interpret sustainability-related activities. For investors and other stakeholders, sustainability performance—despite its growing importance in corporate discourse—may warrant critical scrutiny in terms of its perceived value-adding potential.
Belis in Traditional Marriage Traditions in Sikka: An Accounting Perspective Gracela Pinkan Antou; Maria Mediatrix Ratna Sari
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i11.p10

Abstract

Belis actually aims to elevate women's status. However, it becomes a problem because the demand for belis seems to be burdensome for men. The aim of the study was to find out the process of identifying, measuring and communicating belis for women in Sikka from an accounting perspective, using ethnographic studies and descriptive qualitative methods, with 4 respondents and purposive sampling techniques using the data analysis model of Spradley (1979). In identification, it is found that the stages of buying are equated with fixed costs and variable costs. It can be seen that the involvement of the parties is equivalent to the 3 levels of company management. The findings show that belis is not looking for profit and there is no provision for the value to be brought. Belis is given on the ability of men as a reward and is measured using fair value where the cost is adjusted to market prices that are beneficial in the future. Belis recording is not used as evidence of accounts payable but rather as a symbol. In the belis tradition, communication is formed from direct agreement. This research requires analysis in making decisions. This research can be used as information for couples who want to get married, especially men in preparing belis and add to the reader's insight about traditional marriages from an accounting perspective.
Financial Literacy, Inclusion, and Technology Adoption: Determinants of QRIS Utilization Among SMEs Kadek Erma Damayanti; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i11.p06

Abstract

Quick Response Code Indonesian Standard (QRIS) is a digital payment system in Indonesia that utilizes QR codes to facilitate transactions through digital wallets and banking applications, enabling fast, secure, and efficient payments. This study aims to empirically examine the impact of Financial Literacy, Financial Inclusion, and Ease of Use on the decision to adopt QRIS among Small and Medium Enterprises (SMEs) in Denpasar. Data collection was conducted through both offline and online surveys using structured questionnaires distributed to micro, small, and medium enterprise (MSME) owners who actively use QRIS in their business transactions. A total of 100 responses were gathered and analyzed using SPSS. The findings reveal that Financial Literacy and Ease of Use significantly influence the decision to adopt QRIS, while Financial Inclusion does not have a significant effect. These results suggest that enhancing financial knowledge and ensuring the usability of digital payment systems are crucial factors in promoting QRIS adoption among SMEs.
Strategic Correlation between Good Corporate Governance, Intellectual Capital, and Corporate Social Responsibility with Financial Performance Ni Putu Pratiwi Ika Dharma Lestari; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i11.p07

Abstract

Financial performance reflects a company’s overall financial condition. The growth of modern enterprises has intensified business competition, thereby necessitating the establishment of robust governance systems. Intellectual capital, as an intangible asset, plays a critical role in enhancing a company’s ability to generate competitive advantage. In parallel, companies are obligated to implement Corporate Social Responsibility (CSR) initiatives as part of their commitment to sustainable development. The novelty of this research lies in its approach to variable measurement. This study aims to examine the correlation between Good Corporate Governance (GCG), Intellectual Capital (IC), and CSR with financial performance in the banking sector. The sample was selected using a non-probability sampling approach with a purposive sampling technique. Secondary data were sourced from the official website of the Indonesia Stock Exchange and the financial reports of listed banking companies. Data analysis was conducted using STATA. The findings indicate that GCG and CSR do not exhibit a significant correlation with financial performance in the banking sector. Conversely, intellectual capital demonstrates a positive and significant correlation with bank financial performance.
Developing Balanced Scorecard Key Performance Indicators at Sakti Garden Resort & Spa: A Case Study Ni Putu Eka Widiantari; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i11.p05

Abstract

This study develops key performance indicators (KPIs) using the Balanced Scorecard (BSC) approach at Sakti Garden Resort & Spa, a four-star hotel located in Ubud that is currently facing competitive pressures affecting its ability to sustain and enhance performance. The Balanced Scorecard framework is applied across its four strategic perspectives: financial, customer, internal business processes, and learning and growth. A quantitative descriptive method is employed, with data collected through questionnaires, passive observation, and documentation analysis. The research process involves articulating the organization’s vision and mission, formulating strategic objectives, and subsequently identifying and measuring relevant KPIs. The study identifies ten KPIs: four within the financial perspective, one in the customer perspective, three in internal business processes, and two within the learning and growth perspective. The performance results indicate that several KPIs remain below target thresholds. Overall, the Balanced Scorecard-based KPI design offers a more integrated and strategic framework for assessing and enhancing the company's future performance.
Firm Size, Institutional Ownership, and Profitability: Determinants of Income Smoothing Practices in Indonesian Manufacturing Firms Ni Putu Liana Pratiwi; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i12.p15

Abstract

Income smoothing represents a form of earnings management wherein managers intentionally moderate fluctuations in reported income across periods. This practice typically involves reallocating earnings from periods of higher profitability to those with lower reported income, thereby presenting a more stable earnings trajectory over time. The present study examines the extent to which firm size, institutional ownership, and profitability influence the likelihood of income smoothing. Empirical analysis was conducted on manufacturing firms within the consumer goods sector listed on the Indonesia Stock Exchange (IDX) during the 2017–2019 period. A purposive sampling approach was adopted, resulting in a final sample of 37 firms, yielding 111 firm-year observations. Data were obtained through nonparticipant observation and analysed using logistic regression to evaluate the relationship between the selected variables and the incidence of income smoothing. The results indicate that firm size, institutional ownership, and profitability are each positively associated with the likelihood of income smoothing. These findings provide empirical support for theoretical propositions concerning the incentives behind earnings management practices. Moreover, the study contributes to the broader discourse on corporate financial reporting behaviour in emerging markets and offers insights for regulators, investors, and other stakeholders seeking to understand the determinants of income smoothing practices.
The Effect of Operational Performance on Financial Performance of Companies Listed on the Indonesia Stock Exchange Gusti Ayu Putu Rustika Pradnyani ; I Wayan Gde Wahyu Purna Anggara
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i12.p19

Abstract

Financial performance reflects a company’s financial condition over a specific period and can be measured using profitability ratios. The profitability of companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period shows a fluctuating trend, indicating challenges in maintaining financial performance amid market dynamics. This study aims to analyze the effect of operational performance on financial performance. The research population consists of all companies listed on the IDX during the 2018–2023 period. The sample was selected using a random sampling method, resulting in 1,440 observations. The analytical tool employed in this study is panel data regression analysis with a Fixed Effect Model approach, processed using Stata software. The results indicate that operational performance, proxied by liquidity and company efficiency, has a positive effect on financial performance, proxied by profitability."
The Influence CSR Disclosure on Profitability of Sri-Kehati Indexed Companies with Institutional Ownership as Moderator Febryanti, Ajeng Winda; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i12.p18

Abstract

This study aims to empirically prove the effect of CSR disclosure on profitability and the ability of institutional ownership as a moderating variable on that relationship. The research employed a quantitative method with regression moderation analysis, facilitated by the SPSS analysis tool. The research sample consisted of 55 companies with secondary data. The results showed that CSR disclosure had an effect on the profitability of companies indexed by Sri-Kehati. Institutional ownership can moderate the effect of CSR disclosure on the profitability of companies indexed by Sri-Kehati. This result of this study prove empirically that the higher level of CSR disclosure, the more effective management will be managing its assets. The greater proportion of institutional ownership, the greater the pressure on management to disclose its social responsibility comprehensively.
Corporate Governance Mechanisms and Carbon Emission Disclosure Yasa, Ferina Khusumadewi; I Putu Sudana
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i12.p17

Abstract

Carbon emission disclosure is one of the material topics in sustainability report. The research was conducted to determine the impact of corporate governance mechanisms on carbon emission disclosure among energy sector companies listed on the Indonesia Stock Exchange. The analysis is based on 183 sustainability reports from the 2020–2023 period. Data were collected using the documentation method, and multiple linear regression analysis was conducted using SPSS software. The findings indicate that board size and audit committee have a positive influence on carbon emission disclosure, aligning with agency theory and corporate governance principles. Conversely, institutional ownership, managerial ownership, and the proportion of independent commissioners do not exhibit a significant effect on carbon emission disclosure.

Page 13 of 21 | Total Record : 205

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