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P. D'YAN YANIARTHA SUKARTHA
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ejurnalakuntansi@unud.ac.id
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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 274 Documents
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Determinants of Secondary Adjustment Tax Disputes in Transfer Pricing: An Empirical Study in the Indonesian Context Hubaya Arif Auliya; Rosid, Arifin
E-Jurnal Akuntansi Vol. 35 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Tax disputes involving secondary adjustments in transfer pricing at the Indonesian Tax Court have risen, despite a decline in cases filed by the Directorate General of Taxes between 2021 and 2023. This study examines the underlying causes of these disputes through Root Cause Analysis (RCA) and Fishbone Diagrams. The analysis draws on 358 court rulings, a comprehensive literature review, and semistructured interviews with eight key stakeholders, including judges, tax auditors, tax objection officers, and tax consultants. The findings highlight several critical factors contributing to these disputes. These include the lack of a clear definition for disguised dividends—an issue arising from the application of secondary adjustments under Indonesian regulations—varying interpretations of Ministry of Finance Regulation No. 22/2020, limited technical competence among tax auditors, and aggressive tax audit targets. These factors create legal uncertainty and increase the likelihood of disputes. To address these challenges, the study recommends clarifying relevant regulations, strengthening tax auditor training programs, and shifting the focus of tax audits from quantity to quality. Implementing these measures is expected to enhance legal certainty, reduce the frequency of disputes, and contribute to a more robust and effective tax administration system in Indonesia.
Influence of Managerial Ownership, Board Independence, and Leverage on Financial Performance in the Financial Sector Francis; Trisnawati, Estralita
E-Jurnal Akuntansi Vol. 35 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study examines the impact of managerial ownership, independent commissioners, and leverage on the financial performance of financial sector firms in Indonesia, with the growth of Bank Indonesia's interest rates as a moderating variable. A quantitative research approach is employed, utilizing secondary data from the financial statements of financial sector companies listed on the Indonesia Stock Exchange (IDX). The analysis is conducted using Moderated Regression Analysis (MRA). The findings indicate that managerial ownership and independent commissioners positively influence financial performance, while leverage exhibits a nonlinear relationship with financial performance. Additionally, the growth of Bank Indonesia's interest rates moderates the relationship between leverage and financial performance, reinforcing specific interactions between the independent variables and firm performance. These results provide insights into the role of corporate governance mechanisms and capital structure in shaping financial outcomes within Indonesia’s financial sector.
Risk Management Practices in Regional Public Hospitals: An Analysis of BLUD Financial Management in Accordance with Ministerial Regulations Patricia Frenio Kristanto; Lisdiono , Purwatiningsih
E-Jurnal Akuntansi Vol. 35 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study examines the implementation of risk management at W Regional General Hospital (RSUD W), which operates under the financial management model of a Regional Public Service Agency (BLUD). The evaluation is based on the integrated risk management guidelines set forth in Minister of Health Regulation (PERMENKES) No. 25 of 2019, complemented by the ISO 31000 risk management framework. Data were collected through semi-structured interviews with key stakeholders and a review of internal documentation, including the hospital’s profile, strategic and business plans, budget reports, and risk management documentation. A thematic analysis approach was employed to evaluate practices across the stages of risk management. The findings reveal that although the hospital has adopted an integrated risk management framework encompassing all prescribed stages, the implementation falls short of full compliance with the standards outlined in PERMENKES No. 25 of 2019. While certain processes align with regulatory expectations, the application of risk management remains inconsistent, particularly in non-clinical and financial functions. These discrepancies suggest a need for greater coherence and rigor in implementation. To enhance the effectiveness of risk management and improve hospital performance, the study recommends strengthening communication processes, conducting more robust and targeted risk analyses, and fostering a stronger organizational culture centered on risk awareness and accountability. These improvements are essential for achieving a more consistent and comprehensive application of integrated risk management within the hospital’s operational and financial framework.
The Influence of Awareness, Penalties, Socialization, and Authority on Vehicle Tax Compliance in Situbondo Muhammad Abdullah Qomari; Laksmi, Ayu Chairina
E-Jurnal Akuntansi Vol. 35 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to analyze the influence of tax awareness, tax sanctions, tax socialization, and the authority's power on the compliance of motor vehicle taxpayers in Situbondo Regency, East Java. Using the Theory of Planned Behavior (TPB) as a theoretical framework, this research investigates how these factors contribute to taxpayers' compliance behaviors. Data were collected from 100 respondents through surveys and analyzed using multiple linear regression. The results indicate that tax awareness, tax sanctions, tax socialization, and the authority's power significantly affect taxpayer compliance. These findings suggest that improving these factors can enhance tax compliance among motor vehicle owners in Situbondo Regency.
Assessing Fraud Pentagon Theory's Impact on Financial Statement Fraud Risk in Indonesian Mining Firms Faisal Riyanda Putra; Respati, Novita Weningtyas; Hudaya, Muhammad
E-Jurnal Akuntansi Vol. 35 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study examines the applicability of the Fraud Pentagon Theory in detecting fraudulent financial reporting within the mining sector. The theory comprises five elements—hubris, pressure, opportunity, justification, and capability—which collectively offer a more comprehensive framework for understanding the motivations and conditions that facilitate financial statement fraud. The research population includes all mining companies listed on the Indonesia Stock Exchange from 2016 to 2019. Using purposive sampling, 48 companies were selected for analysis. Logistic regression was employed to evaluate the influence of Fraud Pentagon indicators on the likelihood of fraudulent financial reporting. The findings indicate that variables such as auditor changes, company characteristics, external pressure, financial stability, and the pursuit of financial targets significantly influence the risk of misleading financial disclosures. Meanwhile, factors including the frequency of CEO photographs in annual reports, changes in board directors, weak internal controls, and managerial ownership were found to have a more limited effect. These results highlight the importance of a multidimensional approach in detecting and mitigating financial reporting fraud. Stakeholders such as regulators, auditors, corporate management, and boards of commissioners should consider these indicators when assessing fraud risk to enhance transparency and safeguard the integrity of financial information.
The Effect Of Financial Leverage, Capital Structure, Intellectual Capital On Financial Performance Company Size As A Moderating Variable Wahyuni; Sri Hermuningsih; Pristin Prima Sari
E-Jurnal Akuntansi Vol. 35 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The increasing development of the business world requires maximum performance from the company’s resources, both tangible and intangible assets, not only focusing on marketing or sales but also focusing on the financial sector. This research aims to determine the effect of financial leverage, capital structure and intellectual capital on financial performance with company size as a moderator in mining sector companies listed on the Indonesia Stock Exchange, with a sample of 92 data, using the purposive sampling method and moderated regression analysis (MRA). The results of the analysis show that the variables financial leverage and company size have a positive effect on financial performance. Meanwhile, the capital structure and intellectual capital variables negative effect on financial performance. Company size weakens the influence of financial leverage on financial performance. Company size streangthens capital structure on financial performance.
Impact of Government Accounting Standards, Human Resource Competency, and Accounting Information Systems on the Quality of Financial Statements Anak Agung Istri Agung Maha Dewi; Anak Agung Ngurah Agung Kresnandra
E-Jurnal Akuntansi Vol. 35 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The financial reports of Badung Regency illustrate the role of financial reporting in promoting accountability and transparency within local government financial management. This study aims to evaluate the impact of government accounting standards (GAS) implementation, human resource (HR) competencies, and accounting information systems (AIS) on the quality of financial statements. A sample of 84 local government officials was purposively selected from a total population of 241. The data was analyzed using multiple linear regression with SPSS version 26. The findings reveal that while HR competency does not significantly influence the quality of financial statements, the implementation of GAS and AIS does contribute positively. These results provide valuable insights for researchers and readers regarding the influence of GAS, HR competency, and AIS adoption on the quality of financial reporting in Badung Regency. 
Capital Expenditure as a Mediator of Regional Financial Independence: Empirical Evidence from East Java Evita Dian Kurniasih; Ikhsan Budi Riharjo; Lilis Ardini
E-Jurnal Akuntansi Vol. 35 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study examines the role of capital expenditure as a mediating variable in the relationship between locally generated revenue (Pendapatan Asli Daerah or PAD), general allocation funds (Dana Perimbangan or DP), economic growth, and the financial independence of district and municipal governments in East Java Province. The analysis utilizes secondary data sourced from the East Java Provincial Budget Realization Report (Laporan Realisasi Anggaran or LRA), obtained from regional budget (APBD) documents, as well as economic growth data published by the Central Statistics Agency for the period 2018–2022. Path analysis is employed to assess the relationships among the variables, while the Sobel test is used to evaluate the mediating effect of capital expenditure. The results indicate that both PAD and economic growth exert a positive influence on capital expenditure and financial independence. In contrast, DP does not have a significant effect on either capital expenditure or financial independence. Furthermore, the Sobel test reveals that capital expenditure does not mediate the relationship between PAD, DP, and financial independence.
Analysis of Obstacles to Completion of Follow-up Recommendations in ABC Regional Government Hasibuan, Tirmizi Azhar; Ratna Wardhani
E-Jurnal Akuntansi Vol. 35 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study analyzes the obstacles to the completion of follow-up recommendations by the Regional Government of ABC on the Province Inspectorate of XYZ reports. This study aims to determine obstacles in the completion of follow-up recommendations on the Province Inspectorate of XYZ reports. The data collection will be collected using semi-structured interviews with the follow-up team and Regional Apparatus. The data collection will be collected using documentation for the implementation of follow-up. Then this study uses data analysis techniques, namely content analysis. The results of the study indicated that the Regional Government of ABC’s compliance in follow-up recommendations on the Province Inspectorate of XYZ reports is not yet optimal, then the role of Regency Inspectorate of ABC is not yet optimal, and there are obstacles faced by Regional Apparatus in the completion of follow-up recommendations on the Province Inspectorate of XYZ reports which resulted in a low level of follow-up completion.
Analysis of Employee Readiness to Strengthen the Success of Digital Transformation in Public Institutions Widya Ayu Ratnasari; Hermawan, Ancella Anitawati
E-Jurnal Akuntansi Vol. 35 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to analyze employee readiness in supporting the successful implementation of digital transformation at the Directorate General of Taxes (DGT). Using a qualitative approach, this research utilizes questionnaires and Focus Group Discussions so as to gain a more detailed perspective. The findings show that although employees show a high level of awareness and motivation, there are still gaps in understanding the implications of the transformation on daily tasks, especially for those with less experience. The complexity of the new system and existing communication challenges highlighted areas for improvement in training and reinforcement strategies. The research concludes that addressing these readiness gaps through targeted interventions, such as enhanced training and clear communication, is critical to sustaining employee engagement and achieving the desired transformation outcomes. This research provides actionable insights for public institutions that are undertaking digital transformation efforts.

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