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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 553 Documents
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Exploring the Impact of Awareness, Tax Amnesty, and Socialization Efforts on Motor Vehicle Tax Compliance I Wayan Yoghi Widhiartha Pratama; Ni Ketut Rasmini; Ni Luh Supadmi; I Ketut Sujana
E-Jurnal Akuntansi Vol. 34 No. 11 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i11.p12

Abstract

As governmental needs for funds increase alongsidedevelopmental demands, there is a concerning lag in taxpayercompliance, especially noted in the context of rising vehicleregistrations. This study aims to examine the impact ofawareness, tax amnesty, and tax socialization on motor vehicletaxpayer compliance at the Badung SAMSAT Office. The samplecomprised 100 registered motor vehicle taxpayers from theBadung Regency SAMSAT Office in 2022. Results indicate thattax socialization, tax amnesty, and taxpayer awarenesssignificantly enhance compliance with motor vehicle taxobligations at the Badung SAMSAT Office. This researchcontributes to the literature by providing empirical insights intohow awareness, tax relief, and tax socialization influence motorvehicle taxpayer compliance at the specified location.
Auditor's Individual Morality In Moderating The Love Of Money And Machiavellian Characteristics Of Accounting Fraud Tendencies Maria Yessica Halik; Johannes Babtista Halik; Dian Adhesive Fourtuniette Sumanti; Stella Nirmala Meylani Mangampa
E-Jurnal Akuntansi Vol. 34 No. 11 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i11.p11

Abstract

A survey conducted by the Association of Certified Fraud Examiners (ACFE) in 2022 revealed 2,448 reported fraud cases across 125 countries, with Indonesia leading the Asia Pacific region at 36 cases. This research aims to analyze the influence of Love of Money and Machiavellian traits on accounting fraud tendencies, with individual morality as a moderating variable. The study, conducted in Makassar City Public Accounting Firms (KAP), involved 65 auditors as respondents. Data were analyzed using Moderated Regression Analysis (MRA). The findings indicate that Love of Money and Machiavellian traits significantly affect accounting fraud tendencies. Furthermore, individual morality moderates the relationship between Love of Money and Machiavellian traits on fraud tendencies. This study is essential due to its focus on understanding behavioral factors that contribute to accounting fraud in Indonesia, a country with significant fraud cases. The contribution of this research lies in providing insights for improving auditing practices by emphasizing the importance of moral values in preventing fraud.
Moderating Effects on the Relationship Between Accounting Comprehension and Local Government Financial Reporting I Ketut Jati; Anak Agung Ngurah Agung Kresnandra; Gede Juliarsa
E-Jurnal Akuntansi Vol. 34 No. 11 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i11.p10

Abstract

This study examines the direct impact of accounting comprehension on the quality of financial reports and explores the moderating effects of the Internal Control System (SPI), Accounting Information System (AIS), Human Resource (HR) Competence, and Organizational Commitment on this relationship. The research focuses on employees in the finance and accounting divisions of 31 Regional Apparatus Organizations (OPD) within the Buleleng Regency Government. A purposive sampling technique was employed, yielding a sample of 90 respondents. Primary data were collected through questionnaires, and the data were analyzed using moderated regression analysis (MRA) with SPSS as the analytical tool. The findings indicate that accounting comprehension has a significant effect on the quality of financial reports. Furthermore, SPI, AIS, and HR Competence serve as moderating variables that strengthen this relationship. However, Organizational Commitment does not moderate the effect of accounting comprehension on financial reporting quality.
Cash Pooling Arrangements: Navigating Tax Disputes, Operational Efficiency, and Regulatory Compliance Denis Diastiti; Arifin Rosid
E-Jurnal Akuntansi Vol. 34 No. 12 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i12.p01

Abstract

Cash pooling represents a strategic cash management mechanism commonly employed in related-party transactions. This study aims to examine the underlying causes of tax disputes arising from cash pooling arrangements and to propose actionable recommendations to minimize such conflicts. Employing a qualitative research methodology, the study incorporates content analysis of tax court decisions issued between 2021 and 2023, supplemented by interviews with relevant stakeholders. The findings reveal four primary categories contributing to cash pooling-related tax disputes. These include factors related to tax auditors (competency, communication practices, and evidentiary standards), taxpayers (documentation adequacy and perceived fairness), audit methodologies (guidelines, agreement interpretations, and transaction delineation), and the lack of comprehensive domestic regulations governing cash pooling arrangements. The implications of this research are twofold. For the Directorate General of Taxes (DGT), implementing the proposed solutions could mitigate revenue losses from tax disputes. For taxpayers, enhanced clarity and regulatory alignment could lead to reduced compliance costs, fostering a more cooperative tax environment
The Indonesian Capital Market's Response to the 2024 Simultaneous Elections Pande Gede Bagus Armana Putra; P. D'Yan Yaniartha Sukartha
E-Jurnal Akuntansi Vol. 34 No. 12 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i12.p02

Abstract

This study aims to examine the reaction of the Indonesian capital market to the 2024 simultaneous general elections. The analysis is based on a sample of 764 companies, with key measurements including abnormal return and cumulative abnormal return. The methodologies employed consist of descriptive statistical tests, one-sample t-tests, and paired t-tests. The results from the first hypothesis test reveal a significant abnormal return on the first and third days following the 2024 simultaneous elections. Additionally, the second hypothesis shows a significant difference in cumulative abnormal returns before and after the elections. These findings suggest that the 2024 general elections provided market-relevant information, leading to a measurable reaction in the Indonesian capital market
The Moderating Effect of Sharia Stock Index Inclusion on the Relationship Between Sustainability Performance and Profitability Nadya Ariana; Miranti Kartika Dewi
E-Jurnal Akuntansi Vol. 34 No. 12 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i12.p03

Abstract

This study examines the relationship between sustainability performance and profitability, with a specific focus on the moderating role of inclusion in the Sharia Stock Index. The index's screening criteria are hypothesized to align with sustainability objectives, potentially enhancing firm profitability. The analysis is based on a sample of 75 firms from Indonesia and Malaysia over the period 2018–2022. Using panel data regression, the findings reveal a positive relationship between overall ESG (Environmental, Social, and Governance) scores and profitability. However, no significant relationship is identified between individual ESG pillar scores and profitability. Additionally, the moderating effect of Sharia Stock Index inclusion on the sustainability performance–profitability relationship is not supported by the results. This study contributes to the literature by exploring the interplay between sustainability performance and profitability within the context of Muslim-majority ASEAN countries. It also challenges assumptions regarding the role of Sharia Stock Index inclusion, offering fresh insights for investors and policymakers aiming to balance sustainability objectives with financial performance.
Determinants of Taxpayer Compliance: The Roles of Understanding, Socialization, System Implementation, and Sanctions Dhea Ajeng Kursillah; Agustina Ratna Dwiati
E-Jurnal Akuntansi Vol. 34 No. 12 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i12.p18

Abstract

This research was motivated by instances of fraudulent taxreporting by corporate taxpayers in Gresik Regency. The studyaims to test and examine the influence of tax law knowledge, taxsocialization, modern administrative systems, and tax penaltieson taxpayer compliance. The population for the study consistedof cooperative taxpayers registered with the Trade, Industry, andMicro, Small, and Medium Enterprises Cooperative Office inGresik Regency, totaling 763 taxpayers. Using a probabilitysampling method, a sample of 88 respondents was selected,determined using the Slovin formula. The researchers employedhypothesis testing using the Structural Equation Model (SEM)method with SmartPLS software. The results indicate thatunderstanding tax regulations, tax socialization, and modernadministrative systems have a strong positive impact on taxpayercompliance. However, tax penalties were found to have arelatively negative influence on compliance.
Assessing Internal Controls in Firearms Warehouse Management: A Case Study of XYZ Agency Yurinto Aristo; Siti Nurwahyuningsih Harahap
E-Jurnal Akuntansi Vol. 34 No. 12 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i12.p04

Abstract

This study evaluates internal control practices in the management of firearms warehouses at the head office of the XYZ Agency. The research is motivated by the significant risks associated with the misuse of firearms and audit findings that reveal discrepancies in firearm records, indicating weaknesses in internal control systems. Addressing these issues is critical to ensuring accountability and effective resource management. Adopting a qualitative methodology with a case study approach, the study analyzes internal control deficiencies specific to firearms warehouse management. Data were collected through interviews, observations, and document reviews, enabling a comprehensive exploration of the subject. The analysis employed content analysis to extract meaningful insights from verbal and textual data. The evaluation framework was based on the Internal Control—Integrated Framework (COSO 2013), with a focus on the components of risk assessment and control activities. The findings reveal significant deficiencies in the internal control procedures governing firearms warehouse management. These shortcomings underscore the need for strengthened measures to mitigate risks and enhance operational effectiveness. The study offers recommendations aimed at improving internal control mechanisms and ensuring better compliance at the XYZ Agency. Additionally, the findings may serve as a valuable reference for other agencies with similar responsibilities.
Evaluation of the Examination of Public Appraisers and Public Appraisal Service Offices at the Center for Financial Profession Development Ganda Tua Hasiholan Marbun; Fitriany
E-Jurnal Akuntansi Vol. 34 No. 12 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i12.p05

Abstract

The study aims to evaluate the implementation of the examination of Public Appraisers (PP) and Public Appraisal Service Offices (KJPP) by the Financial Profession Development Center (PPPK) based on factors of top management support, human resources, and Examination Guidelines. The background of the study was the increase in the number of examination findings and complaints against PP and KJPP which showed non-compliance of PP and KJPP with laws and regulations, codes of ethics, and professional standards, so that it could give rise to legal cases. The method in the study used a descriptive qualitative approach through a case study of an evaluation model of data on PPPK and interviews with PPPK employees including the examination team (members, chairs, and coordinators). The results of the study showed that the implementation of the examination of PP and KJPP at PPPK had been carried out based on risk and in accordance with regulations and Examination Guidelines.
Green Gains: The Role of Environmental Initiatives and Intellectual Capital in Enhancing Firm Value in Emerging Markets Ferdinand I.P Sinaga; Dian Saputra
E-Jurnal Akuntansi Vol. 34 No. 12 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i12.p06

Abstract

This study explores how intellectual capital management and environmental sustainability contribute to enhancing firm value in competitive markets. It addresses a critical knowledge gap by examining the interplay between sustainability, innovation, and firm value in emerging markets, with integrated reporting considered as a moderating variable. Through panel regression analysis of 252 observations within the consumer cyclicals sector from 2021 to 2023, the findings reveal that environmental performance has a significant and positive impact on firm value. In contrast, intellectual capital does not exhibit a direct influence on firm value. Furthermore, integrated reporting weakens the relationship between environmental performance and firm value but does not moderate the link between intellectual capital and firm value. These results provide practical insights for firms seeking to refine their sustainability strategies in competitive markets and contribute to the academic discourse on the role of integrated reporting as a moderating factor in the nexus of sustainability, innovation, and value creation.

Page 44 of 56 | Total Record : 553

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