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P. D'YAN YANIARTHA SUKARTHA
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ejurnalakuntansi@unud.ac.id
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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 145 Documents
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Bridging The Financial Reporting Gap In MSMES: The Role Of SIAPIK Applications, Success Factors, And Barriers Fadhila Auliya Nisa; Yuniarti Hidayah Suyoso Putra
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p08

Abstract

This study aims to examine and evaluate the implementation of the SIAPIK application, launched by Bank Indonesia, in assisting MSMEs in Malang City, East Java, to prepare financial statements. The SIAPIK application is accounting software designed to make it easier for MSMEs to record financial transactions and prepare financial reports in accordance with MSME Financial Accounting Standards. The subjects of this study include MSMEs using the SIAPIK application. There were 6 informants who were used as research samples. The results show that the SIAPIK application has been widely used by MSMEs in Malang City, East Java. Factors contributing to its successful implementation include ease of access, data security, high-quality information, good service, user satisfaction, no fees, convenience, and support from the government and community. Utilization of the SIAPIK application has also been shown to improve MSME financial reports. Nonetheless, there are still challenges faced, such as limited ongoing support, educational background impacting digital literacy, inadequate IT infrastructure and lack of detailed features. This study suggests creating a mentoring program for MSME operators and making better system improvements to meet the current operational needs of MSMEs.
Revisiting the Intellectual Capital–Performance Nexus: Evidence on the Moderating Influence of Competitive Advantage Ayu Setyaningrum; Bima Cinintya Pratama; Sri Wahyuni; Dwi Winarni
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p09

Abstract

This study investigates the influence of intellectual capital components—namely human capital, structural capital, and physical capital—on the financial performance of banking institutions, with a specific focus on the moderating effect of competitive advantage. The research draws on a sample of banking firms listed on the Indonesia Stock Exchange and the Commercial Bank of Malaysia for the period 2020 to 2023. A total of 264 firm-year observations were obtained through purposive sampling based on established selection criteria. Panel data regression analysis, conducted using Stata software, reveals that both human capital and physical capital exert a positive and statistically significant effect on return on assets (ROA). In contrast, structural capital and competitive advantage exhibit no direct significant relationship with ROA. However, competitive advantage is found to significantly moderate the relationship between physical capital and financial performance, suggesting its role in amplifying the value derived from tangible assets.
Institutional and Economic Determinants of Ecological Fiscal Transfers in Indonesia Puput Anggraeni Saputri; Novi Dirgantari; Iwan Fakhruddin; Ani Kusbandiyah
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p10

Abstract

This research aims to identify the factors that determine the allocation of ecological fiscal transfer, including the size of local governments, biodiversity program diversity, and revenue sharing from natural resources. The sampling method employs purposive sampling and is analyzed using multiple regression analysis. The population of this research is the local government that plans and implements ecological fiscal transfers recorded in the DJPK of the Ministry of Finance in 2021-2023 with an analysis sample of 32 data that implement and plan ecological fiscal transfer. The findings of this study suggest that the size of local governments and revenue sharing from natural resources positively influence ecological fiscal transfer, while the diversity of biodiversity programs negatively impacts ecological fiscal transfer.
Strengthening Risk Management in Digital Financial Institutions (A Case Study of PT ABC) Ratih Dewi Herawati; Tubagus M. Yusuf Khudri
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p12

Abstract

PT ABC, as a digital financial institution and part of the digital transformation ecosystem in the payment system, is required to implement effective risk management. This study aims to evaluate and provide recommendations for the enhancement of PT ABC’s risk management, utilizing the COSO ERM framework and the Three Lines Model. A case study approach was employed, utilizing data from employee questionnaires and internal company documents. The evaluation indicates that PT ABC’s risk management implementation covers most of the COSO ERM components but remains suboptimal, particularly in process standardization, integration of risk into strategy, and risk communication and reporting. Recommendations for strengthening PT ABC’s risk management include enhancing risk governance, defining a more specific risk appetite, developing human resource competencies, optimizing the use of measurable data, and setting risk indicators to support enterprise-wide risk management.
Tax Management Analysis of VAT and Its Implications for the Liquidity of Construction Companies Cempaka Effendi Gunawan; Arifin Rosid
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p13

Abstract

The construction sector ranks as the fifth-largest contributor to Value Added Tax )VAT) revenue in Indoneisa. In 2023, total tax revenue realization rached 102.80%, with VAT and Sales Tax on Luxury Good (STLG) contributing 40.9%, highlighting the sector’s strategic role in achieving tax targets. This study aims to evaluate the effectiveness of VAT-related tax management and cash flow management in construction company that has been designated as a taxable entrepreneur (PKP). A case study approach was employed using primary data from interviews with the company’s finance and tax divisions as well as external tax consultants, supported by internal documents and financial statements as secondary data. The findings reveasl that both tax and xash management are ineffective due to the absence of formal tax planning, specifics SOPs, and cash flow challenges caused by delayed client payments. The study recommends establishing a separate tax function, implementing tax-specific SOPs and internal audits, and intergrating financial tax and systems.
The Transformation of Import Tax Collection on Consignment Goods through Self-Assessment: An Empirical Study at Soekarno-Hatta International Airport Dian Agustina; Yulianti Abbas
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p14

Abstract

The self-assessment system in the importation of consigned goods is a new policy that shifts the responsibility for reporting and calculating duties and customs values from customs authorities to importers. This study aims to evaluate the implementation of the self-assessment system policy for consigned goods imports using the OECD evaluation criteria, which include relevance, coherence, effectiveness, efficiency, impact, and sustainability. A qualitative approach was employed, with data collected through document analysis and in-depth interviews with policymakers, the Directorate General of Customs and Excise (DGCE), logistics service providers, and importers. The findings of this study indicate that the policy meets the dimensions of coherence, impact, and sustainability, as it has improved importer compliance in reporting import duties and was designed collaboratively to enhance the taxation system and protect domestic production. However, the policy falls short in terms of relevance, effectiveness, and efficiency. From the government's perspective, the policy aligns with national priorities and has the potential to enhance effectiveness and efficiency. However, from the perspective of service users, it introduces additional costs and prolongs the dwelling time in the import process. Strengthening user education, improving information systems, and enhancing cross-sectoral coordination are needed to ensure the optimal and sustainable implementation of the policy.
Profitability, Leverage, Corporate Social Responsibility, and Institutional Ownership: Determinants of Tax Aggressiveness in the Indonesian Capital Market, 2020–2023 Yosida Isdianawati; Bobby Fisher
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p15

Abstract

Tax aggressiveness has emerged as a strategic concern due to its potential to erode state revenues through corporate practices aimed at minimizing tax obligations, whether by lawful tax planning or through more opaque, potentially unlawful strategies. This study examines the influence of profitability, leverage, corporate social responsibility (CSR), and institutional ownership on tax aggressiveness among firms in the basic and chemical industries listed on the Indonesia Stock Exchange (IDX) over the 2020–2023 period. Drawing on panel data from 132 firms, the analysis employs panel regression techniques to identify the relationships among these variables. The findings indicate that profitability, CSR, and leverage are significantly associated with tax aggressiveness, whereas institutional ownership does not exhibit a statistically significant effect.
The Effect of Environmental, Social, Governance Disclosure and Intellectual Capital on Profitability Ni Made Widiani; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol. 35 No. 9 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p05

Abstract

Increased stakeholder demands for information transparency and social responsibility have prompted companies to disclose information related to environmental, social, and governance issues and to consider intellectual capital as a strategic asset in increasing profits. The objective of this study is to analyze the impact of Environmental, Social, and Governance (ESG) disclosure and intellectual capital on the profitability of the energy sector listed on the Indonesia Stock Exchange (IDX) for the period 2017-2023. The sample was selected using a purposive sampling approach and resulting in 146 observations from 42 companies. Data analysis was conducted using panel data regression techniques through STATA-17 software. The research findings indicate that only governance disclosure and intellectual capital have a positive impact on profitability. Keywords: Environmental Disclosure; Social Disclosure; Governance Disclosure; Intellectual Capital; Profitability
Audit Quality, Firm Value And Earnings Management Deva Setyawan; Imam Ghozali
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p16

Abstract

There are fluctuations in global commodity prices that affect the performance of mining companies, thus encouraging management to carry out profit management to maintain the company's image and value. The research aims to find out empirically the mediated relationship of audit quality mediation to the company's value through profit management. The study was conducted on 59 companies in the mining sector listed on the IDX for the period 2021 –2023. The data analysis technique uses CEM estimation with directregression and mediation models. The findings of this research are that there is a negative influence on industry specialization and earning management. There is no evidence of the influence of audit firm size on earning management. There is a positive relationship between audit firm size and industry specialization on company value, but audit costs have not been shown to have a relationship with company value. The relationship of profit management has a negative influence on earning management. Mediation tests have proven that earning management mediates the influence of industry specialization and audit costs on a company's value, but it does not mediate the size of the audit firm.
Digital Technology, Cost Category, and Competitive Advantage in Islamic Bank X Fatchullah Reza Siswanto; Nazaruddin Malik; Driana Leniwati
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p17

Abstract

This study conducted an in-depth analysis of the competitive advantage and costs of implementing digital technology in Islamic bank X. There are differences in the use of digital technology by individual and corporate customers. Individual customers mostly use mobile and Internet banking, whereas corporate customers use a more diverse range of services, such as cash management systems. Qualitative Case study research in Islamic Bank X enables a deeper discussion of cost and competitive advantage, which prior studies have not explored extensively. The informants in this study were key employees and customers who had used digital technology. The results of this study show that three costs arise in the implementation of digital technology: analysis, monitoring, and adjustment costs. The competitive advantage obtained from the implementation of digital technology can be felt by management and customers: data security, operational efficiency, transparency and accountability, product innovation, and customer loyalty. This research contributes to policymaking regarding implementing digital banking technology, which entails cost implications and brings significant advantages for banking sectors.

Page 5 of 15 | Total Record : 145

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