cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
P. D'YAN YANIARTHA SUKARTHA
Contact Email
ejurnalakuntansi@unud.ac.id
Phone
-
Journal Mail Official
ejurnalakuntansi@unud.ac.id
Editorial Address
Journal Room, BJ Building Lt. 3, Faculty of Economics and Business, Universitas Udayana
Location
Kota denpasar,
Bali
INDONESIA
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
 15   16   17   18   19 
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, and Profitability: Their Impact on Corporate 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 involves both legal and illegal actions taken by companies to minimize their tax liabilities. Key characteristics such as liquidity, leverage, and profitability are believed to influence the extent of tax aggressiveness. This study investigates the impact of profitability, liquidity, and leverage on tax aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange during the 2020–2022 period. The analysis and interpretation of the study’s findings are grounded in agency theory. Using purposive sampling, 179 observations were selected. The Net Profit Margin (NPM) Index is employed as a proxy for tax aggressiveness, and the data were analyzed using multiple linear regression via the EVIEWS 13 software. The findings indicate that profitability significantly affects tax aggressiveness, while liquidity and leverage do not.
Evaluating Bali’s Financial Performance: Pre, During, and Post-Covid-19 Pangestu, Alya Diajeng; Saraswati, Erwin
E-Jurnal Akuntansi Vol. 36 No. 2 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i02.p18

Abstract

This study analyzes the financial performance of the Bali Provincial Government before, during, and after the Covid-19 pandemic. The pandemic significantly impacted Bali's economy, heavily dependent on tourism and Local Own-Source Revenue (PAD). This research employs a quantitative descriptive method using audited data from Bali’s Budget Realization Report (2018–2023). Results show a sharp decline in PAD and financial independence during 2020–2021, followed by a recovery in 2022–2023, particularly in PAD effectiveness and self-sufficiency ratios. Fiscal decentralization remained strong, demonstrating Bali's solid fiscal capacity. The pandemic induced budget shifts towards urgent sectors, affecting expenditure efficiency and capital spending patterns. Overall, Bali’s financial management showed resilience and recovery, though efficiency improvements remain necessary. This study offers valuable insights into regional fiscal management during crises and recommendations for enhancing fiscal independence and stability in the future.
The Mediating Role of Profitability in the Green Accounting-Firm Value Relationship: Evidence from Indonesian Primary Sectors Saragih, Afni Eliana; Ratnawati
E-Jurnal Akuntansi Vol. 36 No. 2 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i02.p07

Abstract

Environmental and social impact disclosure pressures from investors and stakeholders have accelerated the adoption of environmental accounting and reporting systems, commonly referred to green accounting. Green accounting reflects a company's accountability toward the environmental impact of its operational activities, thereby enhancing stakeholder trust and positively influencing firm value. This study aims to examine the influence of green accounting implementation on firm value and to test the mediating role of profitability in this relationship. Employing purposive sampling methods, the sample is drawn from companies across seven major sectors listed on the Indonesia Stock Exchange over the 2022-2024 period. The research methodology adopts a path analysis framework using multiple linear regression. The empirical results demonstrate that green accounting implementation does not significantly influence firm value. Additionally, profitability does not significantly mediate the relationship between green accounting and firm value. These findings suggest that green accounting practices have not been effectively integrated into corporate value creation. These findings suggest that companies and regulators need to strengthen the mandatory disclosure framework for green accounting practices
The Role of Local Government Financial Performance in Achieving Sustainable Development Goal 11 Sari, Maya; Bakry, Mohammad Iqbal; Yuniar, Latifah Sukmawati; Furqan, Andi Chairil
E-Jurnal Akuntansi Vol. 36 No. 2 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i02.p05

Abstract

This study examines the role of local government financial performance in achieving Sustainable Development Goal (SDG) 11, with a particular focus on Target 11.1 concerning access to adequate and affordable housing. The study is motivated by Indonesia’s persistent housing backlog and the extensive presence of slum settlements, alongside uneven fiscal capacity and suboptimal allocation of local budgets for the housing sector. The analysis employs panel data covering 542 local governments in Indonesia from 2019 to 2022, resulting in 2,144 observations, and applies a random effects panel regression model. The findings indicate that total solvency has a positive and significant effect on SDG 11 achievement, suggesting that stronger long-term fiscal capacity enhances sustainable urban development outcomes. In contrast, financial flexibility shows a significant negative effect, implying that excessive flexibility without clear development priorities may hinder SDG performance. Institutional age, population size, and archipelagic status as control variables also exhibit positive effects. Overall, the study underscores the importance of strengthening local fiscal governance to support sustainable housing development.
Tax Avoidance Behavior in Manufacturing Firms Puspita Ningrum, Sophia; Junaidi; Indra Purnama, Yunus; Sayekti, Fran
E-Jurnal Akuntansi Vol. 36 No. 2 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i02.p13

Abstract

Tax avoidance is a legal strategy used by companies to minimize tax burdens by taking advantage of gaps within tax regulations. This phenomenon has attracted increasing attention because it may reduce government tax revenue, particularly in manufacturing firms that often have broader opportunities for tax efficiency. This study empirically examines the effects of transfer pricing, capital intensity, and inventory intensity on tax avoidance among manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Transfer pricing refers to pricing decisions in transactions between related parties, capital intensity reflects the proportion of fixed assets to total assets, and inventory intensity measures the proportion of inventories to total assets. The study employs a quantitative approach using secondary data obtained from companies’ annual financial statements and annual reports. Samples were selected using purposive sampling based on predetermined criteria, resulting in 37 firms and a final dataset of 185 firm-year observations. Data was analyzed using multiple linear regression with SPSS version 25. The results indicate that capital intensity has a statistically significant effect on tax avoidance, whereas transfer pricing and inventory intensity are not statistically significant determinants of tax avoidance.
Accounting Conservatism in Family Businesses: An Ethnographic Study of Guanxi in Samarinda Shipping Company Nurul Permatasari, Rika; Juanda, Ahmad; Rumijati, Aniek
E-Jurnal Akuntansi Vol. 36 No. 2 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i02.p11

Abstract

This study aims to analyze how accounting conservatism is practiced in a Chinese family-owned shipping company in Samarinda, Indonesia, by exploring the influence of guanxi culture through an ethnographic approach. Guanxi, representing trust, loyalty, reciprocal obligations, and interpersonal harmony, shapes financial decision-making, reporting behavior, and risk assessment in business. The findings suggest that conservatism is not simply an accounting choice, but rather a cultural mechanism to maintain relationship harmony, minimize future uncertainty, and preserve family wealth. This study contributes to the behavioral and cultural accounting literature by demonstrating that accounting practices are embedded in local cultural logic and that family businesses rely on conservative reporting to ensure economic and relationship stability.

Page 17 of 21 | Total Record : 205

 15   16   17   18   19 

Filter by Year

2025 2026


Reset
Filter By Issues
All Issue Vol. 36 No. 2 (2026) Vol. 36 No. 1 (2026) Vol. 35 No. 12 (2025) Vol. 35 No. 11 (2025) Vol. 35 No. 10 (2025) Vol. 35 No. 9 (2025) Vol. 35 No. 8 (2025) Vol. 35 No. 7 (2025) Vol. 35 No. 6 (2025) Vol. 35 No. 2 (2025)