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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 274 Documents
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Analysis Of Readiness for Implementation Of PSPK 1 and PSPK 2 Case Study: PT XYZ Muhammad Ricky Setiawan, Muhammad Ricky Setiawan
E-Jurnal Akuntansi Vol. 36 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p17

Abstract

Penelitian ini bertujuan mengevaluasi kepatuhan Laporan Keberlanjutan PT XYZ tahun 2024 terhadap POJK No. 51/POJK.03/2017 dan SEOJK No. 16/SEOJK.04/2021, serta menilai kesiapan penerapan standar global IFRS S1 (pengungkapan informasi keuangan terkait keberlanjutan) dan IFRS S2 (pengungkapan terkait iklim). Metode yang digunakan adalah studi kasus kualitatif melalui analisis konten terhadap dokumen perusahaan dan pemetaan kesenjangan (gap analysis) terhadap ketentuan IFRS S1–S2. Hasil menunjukkan pemenuhan komponen utama SEOJK dan penguatan tata kelola ESG; namun masih terdapat celah pada keterkaitan informasi keberlanjutan dengan perencanaan keuangan, pengukuran dampak finansial saat ini dan dampak finansial dimasa depan, serta pengungkapan metrik dan target spesifik industri. Penelitian ini berkontribusi menyediakan rekomendasi bertahap untuk adopsi IFRS S1–S2.
Determinants Influencing Performance with Organizational Culture as a Moderating Variable Fadhillah Octa Viola Ranti; Nasrizal; Nur Azlina
E-Jurnal Akuntansi Vol. 36 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p19

Abstract

Based on the 2019 Health Profile report was found that the performance of Community Health Centers (Puskesmas) in Indonesia is still not optimal, also occurs at Puskesmas Minas in Siak Regency, Riau Province. This study aims to test and analyze the influence of Good Government Governance, Organizational Commitment, Internal Supervision, and Human Resource Quality on performance moderated by Organizational Culture. The data used are primary data sourced from questionnaires distributed to respondents. The data analysis technique used is SEM WarpPLS tool. The results of the study indicate that Good Government Governance, Organizational Commitment, Internal Supervision, and Human Resource Quality have an influence on performance. Organizational culture moderates the influence of Organizational Commitment and Internal Supervision on performance, while organizational culture is unable to moderate the influence of Good Government Governance and Human Resource Quality on performance.
Evaluation of the Implementation of Internal Control in the Project Budget Realization of PT ABC Ratna Wangi, Wiwi; Siti Nurwahyuningsih Harahap
E-Jurnal Akuntansi Vol. 36 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p18

Abstract

PT ABC, engaging in solar power plants, faces obstacles in project budget realization due to weak internal control. This study aims to evaluate the effectiveness of internal control in project budget realization at PT ABC. Internal control plays an important role because weaknesses in this process can cause operational and financial losses. This study uses a qualitative method with a case study approach that focuses on identifying risks and control activities. Research data was obtained through semi-structured interviews with management and analysis of company documents. The results of the study indicate that PT ABC's internal controls still have a number of weaknesses, mainly due to the lack of a systematic risk register and adequate SOPs to support each stage of budget realization. This condition indicates that the risk identification and mitigation processes are not yet optimal in order to PT ABC needs to develop a risk register, establish written procedures, and strengthen inter-division coordination.
Measuring The Level of Risk Maturity in Hospital using Risk Maturity Index (RMI) Latumenasse, Arnetha Irene; Diyanty, Vera
E-Jurnal Akuntansi Vol. 36 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p15

Abstract

This study measure the level of risk management implementation at ABC Hospital using the Risk Maturity Indeks (RMI) that has already been adjusted with the Decree of the Minister of Health (Kepmenkes) No. 1596 of 2024 for the hospital context. The study was conducted in a class D private hospital beds, using a case study approach. To achieve the objective, we conduct the documentations study and semi-structured interviews with 6 respondents. The results indicate that ABC Hospital's risk maturity level remains in the Initial Phase (+), with an RMI score of 1.5. This suggest that formal risk management activities are conducted on an ad hoc basis to fulfill accreditation requirements, and still rely on Quality Committee.
Earnings Management: The Interaction of Tax Planning, Leverage, and Sales Growth Fauziah, Ela; Yahya, Adibah; Andiyani, Meli; Sulistyani
E-Jurnal Akuntansi Vol. 36 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p05

Abstract

Earnings management is an important issue in the transparency of public companies' financial reports because it can reduce investor and creditor confidence. This study aims to examine the effect of tax planning, leverage, and sales growth on profit management practices in consumer goods manufacturing companies listed on the Indonesia Stock Exchange for the period 2022–2024. The research method used a quantitative approach with secondary data in the form of financial reports, analysed through panel data regression using the Random Effect model. The results show that tax planning and leverage have a positive and significant effect on earnings management, while sales growth has no effect. These findings confirm that contractual pressure due to debt and aggressive tax planning practices are the main drivers of earnings management, while sales performance is not a determining factor. The conclusion of the study emphasises the importance of monitoring capital structure and implementing Good Corporate Governance to minimise opportunistic behaviour by managers.
Environmental Responsibility, Innovation, and Firm Value: A Study of Environmentally Sensitive Industries Wijayanti, Rita; Lintang Kurniawati; Arinda Herliana; Nadilla Nur Azizah
E-Jurnal Akuntansi Vol. 36 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p03

Abstract

This study aims to analyze the effect of corporate environmental responsibility on firm value, with corporate innovation as a mediating variable, in environmentally sensitive industries in Indonesia. The study uses a sample of 205 companies listed on the Indonesia Stock Exchange during the 2021–2023 period, covering the mining, energy, chemical, and pulp and paper sectors, which are characterized by high environmental risk and strong regulatory pressure. Corporate environmental responsibility is measured using a multidimensional index that includes legal awareness, social evaluation, environmentally friendly production, low-carbon technology, and green management. The results show that corporate environmental responsibility has a positive and significant effect on firm value. In addition, corporate innovation is found to partially mediate this relationship, indicating its role as a mechanism that transforms environmental commitment into long-term economic value. These findings conclude that the integration of environmental responsibility and innovation is a key strategy for enhancing competitiveness and creating sustainable firm value.
ESG, foreign ownership, and profitability on stock price volatility in mining and plantation companies Suseno, Aan; Puspitasari, Intan; Ishak
E-Jurnal Akuntansi Vol. 36 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p07

Abstract

The effects of Environmental, Social, and Governance (ESG) performance, foreign institutional ownership, and profitability on stock price volatility in mining and plantation companies listed on the Indonesia Stock Exchange during the 2022–2024 period are analyzed in this study. Using panel data regression on 41 firms, stock price volatility is measured based on the standard deviation of daily returns, while ESG performance is proxied by the Katadata Corporate Sustainability Index (KCSI). The results show that variations in profitability and firm size are statistically significant affect stock price volatility, whereas ESG performance and foreign institutional ownership have no significant effect.
The Role Of The Village Funds And The Impact Of Village Financial System On Village Development Performance In Central Sulawesi Zahara, Nurul; -, Ridwan; Usman, Rudy; -, Famiono; Furqan, Andi Chairil
E-Jurnal Akuntansi Vol. 36 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p12

Abstract

Local governments play a crucial role in optimizing financial resources for development in rural areas by ensuring that these funds are used efficiently to meet community needs. The purpose of this study is to examine how much the village financial system and money influence village development performance, specifically in terms of reaching the Village Development Index (IDM). Regression analysis and a quantitative methodology were employed in the study, which included a sample of 1,821 observations and secondary data from Central Sulawesi village administrations in 2021. Based on three important components the Social Resilience Index (IKS), the Economic Resilience Index (IKE), and the Environmental Resilience Index (IKL) the findings demonstrate that village finances and the village financial system have an impact on development performance. However, the influence of village money on development performance is lessened when the village financial system serves as a moderator. This study provides important insights for stakeholders, including the government and non-governmental organizations, in developing more effective and responsive village development policies that address the needs of rural communities. The implication of this research is that village governments need to optimize village funds and the village financial system to support financial achievements, improve infrastructure, facilities, and the economy, so that village development performance can be more optimal and sustainable.
Optimizing Accounting and Tax Services with Business Plan Documents at Professional Start-up Tax Consultants Ika Listiana Rahayu; Inanda Shinta Anugrahani
E-Jurnal Akuntansi Vol. 36 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p16

Abstract

This study analyzes the existing conditions of business processes at start-up accounting and tax consultants and develops a more structured and documented workflow. The analysis is based on a Research and Development (R&D) approach using the ADDIE model to develop a business plan document integrated with Standard Operating Procedures (SOPs). Business Process Management theory, internal control theory, and service quality management are used to interpret the relationship between process standardization, regulatory compliance, and the quality of operational governance implementation. The results of the study show that inadequate business processes tend to result in inconsistent work performance, weak control, and variations in service quality. The implementation of integrated SOPs can clarify workflows, division of responsibilities, and monitoring mechanisms, thereby improving governance quality, service reliability, and client trust.
Efficiency and Effectiveness of Olsera Based Financial Reporting in Café Total X Kesuma, Leoni Virginia Lorainne; Ilham Pakawaru; Sugianto; Nina Yusnita Yamin
E-Jurnal Akuntansi Vol. 36 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p10

Abstract

Financial reporting remains a persistent challenge for many MSMEs, particularly in café businesses characterized by high transaction intensity and rapid cash turnover. This study analyzes the efficiency and effectiveness of financial reporting using the Olsera application at Café Total X. An interpretive qualitative approach was employed through observation, in-depth interviews, documentation review, and source triangulation. The Technology Acceptance Model (TAM) was used as a theoretical framework to examine perceived usefulness and perceived ease of use in the utilization of the Olsera application. The findings indicate that Olsera enhances efficiency through automated and integrated transaction recording, while effectiveness is reflected in the availability of timely, reliable, and decision-supportive financial information. User acceptance reinforces system sustainability and strengthens financial reporting quality in MSMEs.

Page 22 of 28 | Total Record : 274

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