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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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Examining the Relationship Between Foreign Ownership, Environmental Performance, Firm Size, and Corporate Social Responsibility Disclosure Apriliyah Nur Hanifah; Umaimah
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.p20

Abstract

Many companies often overlook their social responsibility, failing to recognize itscrucial role in enhancing their reputation. In the current corporate landscape,companies are increasingly focusing on capital development while alsoaddressing environmental concerns. Greater attention is being directed towardthe surrounding environment, as it can significantly influence corporateoperations and outcomes. This study aims to evaluate the relationship betweenforeign ownership, environmental performance, and firm size with the disclosureof Corporate Social Responsibility (CSR). The research targets manufacturingcompanies listed on the Indonesia Stock Exchange (IDX) during the 2023 period.A total of 40 samples were selected using the purposive sampling method. Thedata analysis was conducted using multiple linear regression, employing SPSS asthe analytical tool. The findings indicate that foreign ownership does not have asignificant effect on CSR disclosure. Similarly, firm size is not significantlyassociated with CSR disclosure. However, environmental performancedemonstrates a significant influence on the scope of CSR disclosure. These resultssuggest that companies should prioritize environmental performance as a keydriver of CSR initiatives. This study underscores the importance of CorporateSocial Responsibility as a means for businesses to positively engage with andinfluence their surrounding environment.
Risk Identification and Management of State-Owned Assets: A Case Study of the ABC Office Debura Nila Anggraini; Dyah Setyaningrum
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.p07

Abstract

The management of State-Owned Assets (SOA) at the ABC Office has consistently been identified as an issue in the audit findings of the Supreme Audit Agency (BPK) from 2021 to 2023. This persistent concern necessitates an analysis to determine whether the risk identification processes for SOA management at the ABC Office align with the standards outlined in PMK Number 222 of 2021 and KMK Number 105 of 2022. This study employs a qualitative case study methodology. The research findings were derived from a content analysis of secondary data and validated through semi-structured interviews with eight informants employed at the ABC Office. These combined methods ensured the reliability and depth of the results. The study's findings reveal that the risk identification process for managing State-Owned Assets does not fully comply with the relevant regulations. A significant issue lies in the tendency to prioritize risk events based on the focus and directives of the unit leader overseeing the risk owner. Consequently, several critical risks related to SOA management remain unidentified. To address these shortcomings, it is essential for the ABC Office to enhance the involvement of the risk management unit. By providing greater support to the SOA management unit (the risk owner), the risk management unit can facilitate the selection of appropriate risk identification techniques. This approach would enable the identification of key risks that hinder effective SOA management, thereby improving compliance and operational effectiveness.
Budget Revisions, Budget Participation, Difficulty Level of Budget Targets and Budget Effectiveness at Star Hotels in Denpasar City Km. Sri Aprianti Jw; I Gusti Ayu Made Asri Dwija Putri
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.p19

Abstract

This study aims to obtain empirical evidence of the effect of budgetrevisions, budget participation, and the level of difficulty of budgettargets on budget effectiveness at star hotels in Denpasar City. In thisstudy the dependent variable is Budget Effectiveness, while theindependent variables in this study are Budget Revision, BudgetParticipation and Difficulty Level of Budget Targets. The method usedis incidental sampling, namely conducting a survey by distributingquestionnaires to respondents using (google form). The method ofdetermining the sample uses the incidental sampling approach. The dataanalysis technique uses multiple linear regression. The results show thatthe Budget Revision has a positive and insignificant effect on BudgetEffectiveness, Budget Participation has a positive and significant effecton Budget Effectiveness, and the Difficulty Level of Budget Targets hasa positive and significant effect on Budget Effectiveness.
Mapping the Relationship Between Green Innovation and Financial Performance: A Bibliometric Analysis Kasriani; Ersa Tri Wahyuni; Dini Rosdini
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.p08

Abstract

This research emerged due to the increasing issue of a company’s sustainable development, especially the environment that affects financial performance. Finding, characterizing, and analyzing the evolution of research publishing trends investigated by researchers globally is the goal of this systematic literature review model study. Using the SR technique as the central methodology, researchers gathered 138 documents from the Scopus database between 2013 and 2023. The findings indicate that the number of publications from joint studies of different nations worldwide has significantly increased. These papers include topics such as the impacts of GI and the urgency of implementing it. Access to study data, funding assistance, and researcher interest all affect the annual rise. This study offers several recommendations to improve organizational knowledge related to GI and FP.
The Effect of Good Corporate Governance and Tri Hita Karana Culture on LPD Financial Perfomance Ni Kadek Meigi Antika Putriani; Made Gede Wirakusuma
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.p17

Abstract

Aim of this research is to examine the effect of applying the principles of GoodCorporate Governance and Tri Hita Karana Culture on LPD financialperformance. Population used is 122 LPD in Badung Regency. The samplingtechnique used is non-probability sampling with saturated samples. Therespondents used in this study were Pamucuk and Panureksa. This studyused a questionnaires and LPD financial reports for collect data. The dataanalysis technique used was multiple linear regression. The analysis resultsfound that Good Corporate Governance and Tri Hita Karana culture have apositive effect on LPD financial performance. It shows that the betterimplementation of the principles of Good Corporate Governance and Tri HitaKarana Culture, the financial performance of LPDs in Badung Regency willtend to increase.
Financing Decisions and Green Accounting: The Moderating Role of Profitability Afni Eliana Saragih; Irma Christiani
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.p09

Abstract

Environmental management has emerged as a pressing global concern, prompting governments worldwide to mandate the adoption of environmentally sustainable practices, commonly referred to as green accounting. This study examines the effects of debt financing and equity financing decisions on green accounting practices while also investigating the moderating role of profitability in these relationships. The research utilizes secondary data collected from manufacturing firms in the basic industry and chemical sectors listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. A panel data regression analysis with moderation effects was employed, with preliminary testing conducted to determine the most appropriate econometric model: Fixed Effect Model (FEM), Common Effect Model (CEM), or Random Effect Model (REM). The findings reveal that debt financing negatively impacts green accounting practices, while equity financing has a significant positive effect. However, profitability was not found to moderate the relationship between financing decisions and green accounting. These results underscore the distinct influences of financing strategies on corporate environmental practices and suggest that profitability alone may not enhance the integration of green accounting within financing decisions.
Enhancing Accounting Students' Competencies through Digital Accounting Information System Design Fahmi Sahlan; Nuzul Ibnu Hajar; Sriayu Pracita
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.p15

Abstract

This study aims to develop a learning model that integrates the ADDIE approach withproject-based learning to enhance students' analytical skills and deepen theirunderstanding of accounting concepts. The model focuses on the design of accountinginformation systems using Excel Visual Basic for Applications (VBA), providing apractical, technology-driven framework for accounting education. The researchadopts a Research & Development (R&D) methodology grounded in the ADDIEdevelopment model. This model encompasses five key stages: conducting a needsanalysis, designing the learning framework, developing materials and learningscenarios alongside Excel VBA applications, implementing the model, and evaluatingits effectiveness in achieving learning outcomes. The findings reveal that the projectbasedlearning model for accounting information system design using Microsoft ExcelVBA is both valid and effective. It significantly enhances students' understanding andskills in the Accounting Study Program at STIE Enam Enam Kendari. Validationresults confirm the high quality of the developed learning model and its potential foreffective implementation in accounting education, offering valuable in
Forecasting Future Cash Flows: The Moderating Role of Accounting Conservatism in Predictive Models Muji Burrohman; Syarif M. Helmi; Hernawan
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.p10

Abstract

This study aims to examine the extent to which operating cash flows, net income, and sales influence future cash flows, and whether accounting conservatism moderates these relationships. The research sample comprises companies listed in the Kompas100 index of the Indonesia Stock Exchange during the period 2015–2020. Employing a purposive sampling method, the study collected 320 firm-year observations from published financial statements. To assess the predictive ability of operating cash flows, net income, and revenue on future cash flows, multiple linear regression models were employed with accounting conservatism included as a moderating variable. The empirical results indicate that both operating cash flows and net income have a positive and statistically significant effect on future cash flows. Conversely, revenue does not exhibit a significant influence on future cash flows. Moreover, the findings suggest that accounting conservatism attenuates the relationship between operating cash flows, net income, and revenue with future cash flows, thereby underscoring its role in tempering managerial optimism in financial reporting.
Tax Compliance Transformation: The Role of E-Tax System and Money Ethics Through Taxpayer Behavioral Intentions Risma Nurhapsari; Aftuqa Sholikatur Rohmania; Erlinda Sholihah
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.p11

Abstract

This study examines the impact of attitudes toward the e-tax system, e-tax system adoption, and money ethics on tax compliance, with taxpayer behavioral intentions serving as a mediating variable. A mixed-method approach, integrating both qualitative and quantitative methodologies, was employed. Data were collected through semi-structured interviews and a survey of 200 culinary MSME respondents in Central Java. The analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that taxpayer behavioral intentions significantly and positively influence tax compliance. However, attitudes toward the e-tax system exhibit a significant negative effect. In contrast, e-tax system adoption positively and significantly impacts tax compliance, while money ethics, though negatively related, has an insignificant effect. Additionally, attitudes toward the e-tax system negatively affect taxpayer behavioral intentions, whereas e-tax system adoption has a significant positive impact. Money ethics again show a negative but statistically insignificant effect on behavioral intentions. Notably, taxpayer behavioral intentions mediate only the relationship between e-tax system adoption and tax compliance. This study provides valuable insights for tax authorities, emphasizing the need for policiesthat enhance MSME tax compliance by addressing behavioral barriers and optimizing the adoption of digital tax systems.
Board Independence, Audit Committee Characteristics, and Sharia Supervisory Board on Audit Report Lag Siti Julfa; Novi Lailiyul Wafiroh
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.p13

Abstract

This study empirically examines the influence of board independence, audit committee size, audit committee expertise, audit committee meeting frequency, and the presence of Sharia Supervisory Boards (SSBs) on audit report lag. The research focuses on Islamic banking entities, specifically Islamic Commercial Banks (BUS) and Sharia Business Units (UUS) listed with the Financial Services Authority (OJK) in Indonesia during the 2019–2023 period. The sample was determined using a purposive sampling technique, resulting in 130 observations that met the specified research criteria. Data analysis was conducted using logistic regression to assess the relationship between the governance variables and audit report lag. The findings indicate that board independence, the frequency of audit committee meetings, and the presence of an SSB have a significant negative effect on audit report lag, suggesting these factors contribute to faster audit completion. In contrast, audit committee size and audit committee expertise do not exhibit a statistically significant effect. This study introduces a novel perspective by incorporating SSB variables and adapting the measurement approach to reflect the Indonesia Stock Exchange (IDX) policy, which extends the deadline for financial report submissions. The results provide valuable insights into the governance mechanisms that can potentially enhance audit efficiency and reduce audit report lag within the context of Islamic banking.

Page 45 of 56 | Total Record : 553

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