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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 392 Documents
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Evaluation of the Use of Cloud Accounting in Micro, Small, and Medium Enterprises (MSME) Rahmatul Auvi; Machmudin Eka Prasetya
E-Jurnal Akuntansi Vol. 36 No. 7 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i07.p02

Abstract

Cloud accounting is a digital solution that supports operational and financial management in MSMEs in Indonesia. This study aims to evaluate the use of cloud accounting using the Technology, Organization, and Environment (TOE) framework in MSME X. A qualitative single-case study was conducted using semi-structured interviews, observations, and document analysis. The results show that cloud accounting provides benefits in improves operational efficiency, data integration, real-time information access, and more structured financial management. System use is strengthened by top management support, organizational readiness, and vendor support, though optimizing features remains a challenge. Overall, cloud accounting makes business operational and financial management more efficient, integrated, and structured.
Determination of Taxpayer Compliance through Coretax and Tax Sanctions Faiza Roudhotul Jannah; Ayu Noviani Hanum
E-Jurnal Akuntansi Vol. 36 No. 7 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i07.p03

Abstract

The evaluation of taxpayer compliance in this research focuses on the influence of tax sanctions and CoreTax implementation, with tax literacy as an accelerator (moderation). Based on the criteria of taxpayers who understand or operate CoreTax, 138 respondents from several tax offices in Semarang City were selected as samples through a purposive sampling method. Data analysis used the SEM-PLS approach assisted by WarpPLS 8.0 on data collected through a 1–5 Likert scale questionnaire instrument. The results of the analysis show opposing patterns: CoreTax has a significant positive impact, while tax sanctions have a significant negative correlation with taxpayer compliance. Furthermore, tax literacy does not show a significant moderating effect on either independent variable. These results confirm that the adoption and acceptance of digital systems are far more crucial for compliance than the internal literacy aspect of taxpayers.
The Effect of Stakeholder Pressure on Sustainability Disclosure: The Moderating Role of Business Risk Susantika; Imam Hadiwibowo; Mochammad Fachrul Riztin
E-Jurnal Akuntansi Vol. 36 No. 7 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i07.p08

Abstract

This study examines the effect of stakeholder pressure on sustainability disclosure and investigates the moderating role of business risk. The study uses secondary data obtained from annual reports and sustainability reports of energy. industrials. and consumer non-cyclicals companies listed on the Indonesia Stock Exchange during 2021–2025. A total of 21 companies with 105 firm-year observations were selected using purposive sampling. Sustainability disclosure was measured using the Global Reporting Initiative (GRI) Standards 2021, while business risk was proxied by the Coefficient of Variation (CV) of EBIT. Data were analyzed using a Fixed Effect Model and Moderated Regression Analysis. The findings reveal that stakeholder pressure has a significant negative effect on sustainability disclosure. Furthermore. business risk does not moderate the relationship between stakeholder pressure and sustainability disclosure. These results indicate that increasing stakeholder pressure does not necessarily encourage broader sustainability disclosure practices among high-profile industries.
Greenwashing, ESG Controversies, and Corporate Performance: The Moderating Role of CSR Strategy Watim Maysaroh
E-Jurnal Akuntansi Vol. 36 No. 8 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i08.p06

Abstract

This study aims to examine the effect of greenwashing and ESG controversy on firms’ value and performance, as well as the role of CSR strategy as a moderating variable in non-financial companies listed on the Indonesia Stock Exchange for the period 2020–2025. The sample consists of 69 companies selected through purposive sampling and analyzed using random-effects panel data regression with clustered standard errors. The results show that greenwashing is proven to suppress firms’ profitability performance (ROA), although it has not yet affected market valuation (PBV). CSR strategy has been shown to increase profitability but has not been reflected in market valuation. ESG controversy is associated with firms’ value and performance. The moderating role of CSR strategy on the relationship between greenwashing and both firm value and performance has no impact, which theoretically can be understood as a consequence of two legitimacy and signaling mechanisms working in opposite directions. Thus, the Indonesian capital market regarding greenwashing practices and ESG controversy has not been consistently formed.
Implementation of E-Procurement in Preventing Fraud Goods and Services Procurement Farhan Aziz; Evada Dewata; Riza Wahyudi
E-Jurnal Akuntansi Vol. 36 No. 8 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i08.p01

Abstract

The goods and services procurement phase is highly susceptible to fraud. Although the implementation of e-procurement is deemed capable of achieving transparency and efficiency, views still differ on the extent to which this electronic system can reduce fraud. This study examines how each stage of e-procurement implementation affects fraud prevention in public procurement. A quantitative approach was applied through a Likert-scale questionnaire distributed purposively to e-procurement users in the Banyuasin Regency Government. Of the 168 questionnaires distributed, 126 were completed in full and analysed by multiple linear regression. The research findings demonstrate that the planning stage, the committee formation stage and the bid evaluation stage have a positive and significant effect on fraud prevention, whereas the prequalification, tender document preparation, announcement and disclaimer stages do not. The contribution of this study is to identify the stages that act as effective control points within the e-procurement cycle, so that oversight can be strengthened selectively.
Determinants of Islamic Financial Inclusion: The Mediating Role of Islamic Financial Awareness in Baitul Maal Wat Tamwil Banyumas Fadilah Aini Insani; Bima Cinintya Pratama; Iwan Fakhruddin; Dwi Winarni
E-Jurnal Akuntansi Vol. 36 No. 8 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i08.p04

Abstract

This study aims to examine the influence of islamic financial knowledge and religiosity on islamic financial inclusion, with islamic financial awareness serving as a mediating variable, among Baitul Maal Wat Tamwil members in Banyumas Regency. The study sample consisted of 90 active BMT account holders in Banyumas Regency selected using purposive sampling with cross-sectional data. The results show that islamic financial knowledge and islamic financial awareness have a positive and significant effect on islamic financial inclusion, while religiosity has no significant effect. Islamic financial knowledge also has a positive effect on islamic financial awareness, while religiosity is not significant. Islamic financial awareness was found to mediate the relationship between islamic financial knowledge and islamic financial inclusion, but not religiosity.
Impact of EPS, Price Earning Ratio and Exchange Rate on Stock Prices with Inflation as Mediator Afif Wahyu Lestari; Pitaloka Dharma Ayu; Sri Rahayu
E-Jurnal Akuntansi Vol. 36 No. 7 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i07.p07

Abstract

Utilizing a purposive sample of 18 LQ45 firms from 2019 to 2024, this research evaluates how EPS, PER, and exchange rates drive stock prices, with inflation tested as a mediator. Data was analyzed using EViews 12 panel regression alongside Sobel-tested path analysis. The empirical results reveal that EPS and PER exert a significant positive effect on stock prices, whereas exchange rates exhibit a significant inverse relationship. Interestingly, inflation shows no direct impact and fails to mediate the connections between the independent variables and share values. These findings confirm that LQ45 stock pricing depends primarily on corporate fundamental health and foreign exchange dynamics rather than inflationary pressures during the studied window. The conclusions offer actionable insights for investors, regulators, and financial policymakers.
When Governance Meets Technology: Can Financial Performance and ESG Create Firm Value? Siti Nurhaliza; Rintan Nuzul Ainy
E-Jurnal Akuntansi Vol. 36 No. 7 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i07.p10

Abstract

Financial performance and environmental, social, and governance (ESG) are considered in firm valuation, while the effectiveness of both may depend on information technology governance. This study examines the effects of financial performance and ESG on firm value and the moderating role of IT governance. Secondary data were obtained from annual reports and Refinitiv Eikon for mining companies listed on the Indonesia Stock Exchange during 2015–2024. A purposive sampling procedure yielded 86 observations, which were analyzed using Partial Least Squares Structural Equation Modeling. The results show that financial performance positively affects firm value, whereas ESG has a negative effect. IT governance weakens the effect of financial performance but strengthens the effect of ESG on firm value. Accordingly, investors still prioritize financial performance, while IT governance is more effective in enhancing the credibility of sustainability reporting.
Sustainability Management Accounting and Firm Performance: The Moderating Role of Sustainable Governance Rosalinda Sinaga; Erizal Wibisono Santoso; Santi Yopie
E-Jurnal Akuntansi Vol. 36 No. 8 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i08.p07

Abstract

Purpose - This study examines the effect of Sustainability Management Accounting (SMA) on firm performance, measured through Return on Assets (ROA), and the moderating role of Sustainable Governance (SG) in this relationship, while also responding to methodological gaps in prior studies that generally used limited samples and did not explicitly address potential endogeneity issues. Research Method - A quantitative approach was applied through a causal-comparative design using balanced panel data covering 68 manufacturing companies listed on the Indonesia Stock Exchange during 2020-2024, yielding 340 observations. The estimation model was selected through a series of specification tests (Chow Test, Hausman Test, and Breusch-Pagan LM Test), leading to the use of a Fixed Effect Model (FEM) with robust standard errors. Endogeneity and model robustness were tested through System-GMM (Arellano-Bond) estimation and five robustness test scenarios. Findings - SMA has a positive and significant effect on firm performance (β = 0.196; t = 2.430; sig. = 0.016). The interaction of SMA × Sustainable Governance shows a significant positive coefficient (β = 0.138; t = 2.339; sig. = 0.020), proving that the quality of sustainability governance strengthens the effect of SMA on firm performance. This finding is consistent across all five robustness test scenarios, including when potential endogeneity is addressed through System-GMM estimation. The FEM explains 43.88% of within-firm variation in ROA (R² within = 0.4388). Implication - The findings confirm that SMA implementation supported by strong Sustainable Governance contributes meaningfully to performance improvement, not merely a correlative relationship, but one that is relatively robust to various statistical robustness tests. Manufacturing companies are advised to integrate sustainability considerations into operational decision-making simultaneously with strengthening adequate governance structures.
Determinants of Fraud Prevention with Organizational Culture as a Moderating Variable Joas; David Efendi
E-Jurnal Akuntansi Vol. 36 No. 8 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i08.p08

Abstract

This study aims to analyze the effects of Accounting Information Systems (AIS), Internal Control Systems (ICS), and Good Corporate Governance (GCG) on fraud prevention in the cosmetics industry in Sidoarjo Regency. This study employs a quantitative research method with an ethnomethodological approach and uses accidental sampling, involving 124 respondents from 17 companies. Data were collected through questionnaires and secondary sources and were subsequently analyzed using Moderated Regression Analysis (MRA). The results indicate that Accounting Information Systems and Internal Control Systems have a positive and significant effect on Fraud Prevention, whereas Good Corporate Governance has a negative and significant effect on Fraud Prevention. Organizational Culture was found to weaken the effects of Accounting Information Systems and Internal Control Systems on Fraud Prevention, while strengthening the effect of Good Corporate Governance on Fraud Prevention. The implication of this study for the cosmetics industry is the importance of developing an Organizational Culture that is not solely oriented toward achieving targets but also emphasizes integrity, transparency, compliance, and accountability in all company activities.

Page 39 of 40 | Total Record : 392

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