E-Jurnal Akuntansi
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
Articles
553 Documents
<![CDATA[Ease Of Use Of Ais Moderates The Influence Of User Technical Skills And Intellectual Intelligence On Employee Performance ]]>
<![CDATA[Ni Putu Riska Antari]]>;
<![CDATA[Ni Luh Sari Widhiyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 34 No. 12 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EJA.2024.v34.i12.p14
<![CDATA[The study aims to empirically examine the relationship between user technical ability and intellectual intelligence on employee performance at the Bangli Regency People's Economic Bank with the ease of use of accounting information systems as a moderating variable. The study population included all employees of BPR Bangli Regency totalling 134 people, with 52 people involved in terms of AIS. The sampling method is nonprobability sampling with purposive sampling technique. The data were analysed using the Moderated Regression Analysis (MRA) technique. The results showed that user technical ability had no effect on employee performance and intellectual intelligence had a positive influence on employee performance. Ease of use of AIS is also proven to be able to moderate the influence of these two factors on employee performance.]]>
<![CDATA[Pengendalian Internal Pada Supply Chain Management Perusahaan Konstruksi ]]>
<![CDATA[Rahmi Sri Wahyuni]]>;
<![CDATA[Tubagus Muhamad Yusuf Khudri]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 34 No. 12 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EJA.2024.v34.i12.p16
<![CDATA[This study aims to evaluate the implementation of internal control in the supply chain management of PT X (Construction Company) by referring to Internal Control COSO 2013. This case study research uses a qualitative approach with data collection methods carried out are observation, document analysis and interviews. Data were analyzed using content analysis. The results showed that the implementation of internal control was inadequate in terms of the control environment, risk assessment, control activities, information and communication and monitoring activities. Each component has weaknesses in its application. Thus, it can be concluded that the application of internal control is inadequate in the supply chain management of PT X]]>
<![CDATA[Analysis of PSAP 17 Investment Property Implementation in the Central Government Financial Report (LKPP) ]]>
<![CDATA[Ilham Akbar]]>;
<![CDATA[Ratna Wardhani]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 34 No. 12 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EJA.2024.v34.i12.p12
<![CDATA[This research aims to evaluate the process and constraints of the impact of the implementation of PSAP 17 Investment Property in the Central Government Financial Report (LKPP) and the relevance of the use of fair value in accordance with IPSAS 46 Measurement in the presentation of Investment Property for Stakeholders of LKPP. The method used is a qualitative method through a case study approach on the implementation of PSAP 17 and a simulation method in the restatement of investment property values using fair value measurements. The results of the study indicate that the presentation of investment property in LKPP is in accordance with PSAP 17 but is more relevant for stakeholders of LKPP if presented using fair value measurement. This study recommends that in order to accelerate the presentation of investment properties in LKPP, it is necessary to improve the competence of the government financial report preparation team and improve the integrated government financial application system as well as propose a revision to government accounting standards that allow for periodic fair value measurements.]]>
<![CDATA[Adoption of Extensible Business Reporting Language and Information Asymmetry ]]>
<![CDATA[Ni Wayan Ristiari Jananti]]>;
<![CDATA[Made Gede Wirakusuma]]>;
<![CDATA[Eka Ardhani Sisdyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 33 No. 7 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/
<![CDATA[The research objective is to verify the effect of the adoption of ExtensibleBusiness Reporting Language (XBRL) on information asymmetry incompanies listed on the IDX. The sample was selected using a purposivesampling technique which was then analyzed using multiple linearregression. The research sample consisted of 329 companies with a totalsample of 1,974 companies being observed. The results of this studyshow that the adoption of XBRL has a positive effect on informationasymmetry. Firm size and turnover ratio control variables were foundto have a negative effect on information asymmetry. The research resultshave implications for the gap in information distribution and technologyacceptance between large and small investors. XBRL can help reducedata aggregation costs, but investors must then understand how toderive the informational benefits of new data. Therefore, investors mustweigh the costs of data aggregation against the benefits when decidingwhether to use new technologies that are voluntary or mandatory.]]>
<![CDATA[Company Size, Industry Profile and Disclosure Intensity of Sustainability Reporting on Companies Winning Environmental, Social, Governance Awards ]]>
<![CDATA[I Dewa Ayu Adnyaswari]]>;
<![CDATA[Ni Putu Sri Harta Mimba]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 33 No. 7 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/
<![CDATA[This study aims to determine the effect of company size and industryprofile on the intensity of disclosure of sustainability reporting. Theresearch population is 119 companies that won the Environmental,Social, Governance (ESG) Awards. The sample selection used apurposive sampling technique and a sample of 72 companies wasobtained during the study period. The analysis technique used in thisresearch is multiple linear regression analysis. The results of the studystate that company size has a positive effect on the intensity of disclosureof sustainability reporting and industry profile also has a positive effecton the intensity of disclosure of sustainability reporting in companiesthat win ESG Awards.]]>
<![CDATA[Taxpayer Awareness, Subjective Norms, Field Raids, and Tax Bleaching of Motor Vehicle Taxpayers compliance ]]>
<![CDATA[I Made Lopa Rustiana]]>;
<![CDATA[Ni Ketut Lely Aryani Merkusiwati]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 33 No. 7 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/
<![CDATA[The City of Denpasar has the highest number of motorized vehicles inthe Province of Bali and has had an increasing tax arrears over the lastthree years. This is one of the indications that taxpayer compliance inthe city of Denpasar has decreased. The aim of the study was to obtainempirical evidence regarding the effect of taxpayer awareness, subjectivenorms, field raids, and tax deductions on motor vehicle tax compliancein the city of Denpasar. The sampling method used was accidentalsampling with a sample of 100 respondents calculated using the slovinformula. Data collection using a questionnaire. The data analysistechnique used is multiple linear regression. The results showed thattaxpayer awareness, subjective norms, field raids, and PKB bleachinghad a positive effect on motor vehicle taxpayer compliance in DenpasarCity.]]>
<![CDATA[Locus of Control, Whistleblowing, Compensation Appropriateness and Accounting Fraud Tendencies ]]>
<![CDATA[Putu Peni Ulantari]]>;
<![CDATA[I Wayan Suartana]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 33 No. 7 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/
<![CDATA[The study aims to analyze the effect of locus of control, whistleblowing,and suitability of compensation on the tendency of village creditinstitutions (LPD) to commit fraudulent accounting. The theory usedis the Fraud Triangle Theory. The research was conducted at LPD inBuleleng Regency. The final sample size is 70 LPD officers usingpurposive sampling method. Data were analyzed using multiple linearregression with the help of SPSS Statistics 25 software. The resultsshowed that locus of control had a positive effect on the tendency of LPDprajuru accounting fraud. Meanwhile, whistleblowing and suitabilityof compensation have a negative effect on the tendency of LPD employeeaccounting fraud.]]>
<![CDATA[Use of E-Commerce, Accounting Information Systems, Organizational Culture, and MSME Performance in Denpasar City ]]>
<![CDATA[Dewa Ayu Sri Laksmi Dewi]]>;
<![CDATA[I Gst Ayu Eka Damayanthi]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 33 No. 7 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/
<![CDATA[Performance describes the success of business entities, especially Micro,Small and Medium Enterprises (MSMEs). The research aims to obtainempirical evidence of the effect of the use of e-commerce, accountinginformation systems, and organizational culture on the performance ofMSMEs in Denpasar City. The research population is MSMEs that usee-commerce in Denpasar City with a total population of 665 businessunits. The sampling method uses probability sampling with simplerandom sampling technique. The number of samples is 100 samples.Data collection was carried out by distributing questionnaires and analyzed using the SEM-PLS tool. The results showed that the use of e-commerce, accounting information systems, and organizational culture had a positive and significant effect on the performance of SMEs.]]>
<![CDATA[Competence of Financial Management Officers and the Role of Internal Audit on the Quality of SKPD Financial Reports with Organizational Commitment as a Moderating Variable ]]>
<![CDATA[Putri Hafizhoh]]>;
<![CDATA[Fauzan Misra]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 33 No. 7 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/
<![CDATA[The quality of the financial reports of Regional Work Units (SKPD) is an instrument that can be used as a guide in making decisions for interested parties. The purpose of this research was conducted to empirically prove the influence of the competence of financial management officials, the role of internal audit, and organizational commitment on the quality of SKPD financial reports in the Municipal Government of Padang Panjang. The sampling procedure used in this research is the saturated sample method with a sample of 72 people. This research utilizes primary data, namely the method of collecting data through questionnaires. The data analysis method utilizes SEM-PLS with the Smart PLS 3.0 application. The results of the study show that the competence of financial management officials and organizational commitment do not affect the quality of financial reports in the Padang Panjang City Government SKPD. Conversely, the role of internal audit has a positive effect on the quality of financial reports in the Padang Panjang City Government SKPD.]]>
<![CDATA[Moderation of Adversity Intelligence and Resilience on the Effect of Career Motivation on Interest in Obtaining Chartered Accountant Certification ]]>
<![CDATA[Anak Agung Sagung Mas Swandari Dewi]]>;
<![CDATA[Luh Gede Krisna Dewi]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 33 No. 7 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/
<![CDATA[This study aims to examine the effect of career motivation and the moderating effect of adversity intelligence and resilience on the interest in obtaining a Chartered Accountant (CA) certification. The study used a sample of 98 accounting students. The method of determining the sample used is purposive sampling. The study uses primary data derived from the answers to the questionnaires that have been distributed to the respondents. The analysis technique in this research uses Moderated Regression Analysis (MRA). The results of the study show that career motivation and resilience have a positive and moderating effect on the interest of accounting students to obtain Chartered Accountant (CA) certification.]]>
