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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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Pengetahuan Perpajakan, Pemahaman Peraturan Perpajakan, Kesadaran dan Kepatuhan Wajib Pajak E-Commerce Ni Putu Ana Kusuma Dewi; Putu Ery Setiawan
E-Jurnal Akuntansi Vol. 33 No. 5 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

The existence of E-Commerce can help companies to expand market share at the national level and expand business across countries. This fact provides new opportunities for E-Commerce as a tax object target. The research aims to examine the influence of tax knowledge, understanding of tax regulations, taxpayer awareness on E-Commerce taxpayer compliance conducted in the South Denpasar area. The sampling method used purposive sampling method. The sample in this study is 159 E-Commerce business people spread across South Denpasar. Data is processed using multiple linear regression. The results of the study show that knowledge of taxation, understanding of tax regulations, awareness of taxpayers has a positive effect on taxpayer compliance in E-Commerce in South Denpasar.
Kompetensi Pejabat Pembuat Komitmen, Kualitas Sistem Pengendalian Internal, Konflik Kepentingan dan Fraud Pengadaan Barang atau Jasa Erfan Agusfiandifutra; Akram; Endar Pituringsih
E-Jurnal Akuntansi Vol. 33 No. 5 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

The aim of this research is to examine the influence of Commitment Making Officer Competency (PPK), Quality of Internal Control System (SPI) and Conflict of Interest on Goods & Services Procurement Fraud (PBJ) with Performance Accountability as moderator. The research was conducted at 40 regional apparatus organizations of the NTB provincial government with a sample of 107 respondents. Hypothesis testing uses a multiple linear regression model, namely Moderated Regression Analysis (MRA). The test results show that PPK Competence and SPI Quality have a negative effect on PBJ Fraud while Conflict of Interest has no effect on PBJ Fraud. This study found that PPK competence strengthens and SPI quality weakens the effect of Performance Accountability on PBJ Fraud, but Conflict of Interest has no effect on PBJ Fraud which is moderated by Performance Accountability.  
Literasi Keuangan, Perilaku Keuangan, Overconfidence dan Keputusan Investasi Luh Gede Rai Rahayu Pradnyani; I Ketut Sujana
E-Jurnal Akuntansi Vol. 33 No. 5 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

The number of investors in investing activities continues to increase every year, investment decision making involves knowledge, behavior, and investors' emotions. The aim of the study was to determine the effect of financial literacy, financial behavior and overconfidence on investment decisions and to find out the differences in financial literacy, financial behavior and overconfidence in making investment decisions with an investment duration of less than two years and more than two years. The population in this study were members of the Capital Market Study Group (KSPM) at Udayana University. The total sample is 138 respondents using a saturated sampling technique using a questionnaire as a method of data collection. The data analysis technique used is multiple linear regression and the Mann-Whitney test. The results of the study show that financial literacy, financial behavior and overconfidence have an effect on investment decisions. There are differences in financial literacy and overconfidence, but there are no differences in financial behavior in making investment decisions based on the length of investment.
Pengaruh Insentif Pajak pada Hubungan antara Digitalisasi, Sosialisasi, Kompleksitas dan Kepatuhan Wajib Pajak Ni Made Resita Purnama Dewi; Made Gede Wirakusuma; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol. 33 No. 5 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

The research objective is to determine the effect of digitizing tax services, tax socialization and tax complexity on taxpayer compliance with tax incentives as a moderating variable. The number of samples obtained was 384 respondents using the proportional stratified sampling technique. Data collection was carried out using a questionnaire survey method. The data analysis technique used is Partial Least Square (PLS). Based on the research results, digitization of tax services, tax complexity and tax incentives have a positive effect on individual taxpayer compliance for Micro, Small & Medium Enterprises (MSMEs), but tax socialization has no significant effect on individual taxpayer compliance for MSME actors. Tax incentives weaken the effect of digitizing tax services on individual taxpayer compliance of MSME actors. Tax incentives strengthen the effect of tax socialization on individual taxpayer compliance of MSME actors. Tax incentives have not been able to play a role as a variable moderating the effect of tax complexity on individual taxpayer compliance of MSME actors.
Analisis Faktor yang Mempengaruhi Penerapan Akuntansi pada UMKM Imam Fahrudin; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol. 33 No. 5 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

The research objective is to examine the effect of perceptions about accounting, accounting knowledge, and technological knowledge on the application of accounting. The test was carried out on accounting students of the Accounting Study Program, Faculty of Economics and Business, Udayana University who run Micro, Small & Medium Enterprises (MSMEs). Samples were selected with saturated sample technique. The data collection method in this study was participatory observation method, data were analyzed using Ordinary Least Square (OLS). The results of the analysis show that perceptions about accounting, knowledge of accounting, and knowledge of technology have an effect on the application of accounting. This research has implications for all parties who need information regarding the importance of perceptions about accounting, accounting knowledge and technological knowledge in accounting application.
Disclosure of Social Responsibility and Earnings Management with Management Credibility as a Moderating Variable Eko Budi Santoso; Basuki; Isnalita
E-Jurnal Akuntansi Vol. 33 No. 4 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

This study aims to examine the effect of standardized disclosure of social responsibility, management creditability on earnings management. The research sample is a company going public in the non-financial sector on the Indonesia Stock Exchange that has disclosed GRI-based social responsibility for the 2013-2019 period. The analysis technique used in this study is moderated regression analysis (MRA). The results of the study found that disclosure of social responsibility has a negative effect on earnings management and management credibility strengthens this relationship. The results of the study indicate that companies that put more effort into disclosing their social responsibility through standardized disclosures will reduce earnings management practices and this is reinforced by the existence of a credible management team. The research results contribute to the development of a model of the relationship between corporate disclosures.
Exchange Rate, Inflation and Stock Return with Type of Industry as Moderating Variable Gede Made Ananda Cipta Nugraha; Dewa Gede Wirama
E-Jurnal Akuntansi Vol. 33 No. 4 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

Stock returns are the results obtained by investors from investment activities and rewards for their courage in taking the risk of investing in stocks in the capital market. The research objective is to determine the effect of exchange rates and inflation on stock returns with the type of industry as a moderating variable. The research was conducted in all companies listed on the Indonesia Stock Exchange during the 2016-2020 period. The number of samples taken was 226 companies using proportionate stratified random sampling technique. The analysis technique used is moderation regression analysis. The results showed that the exchange rate and inflation had a negative effect on stock returns. The impact of the weakening exchange rate and rising inflation on stock returns is stronger in the financial industry
Morality, Capability, and Innovative Work Behavior of Village Apparatuses in the Management of Village Funds Sri Wilujeng Rizki Amalia; Loggar Bhilawa
E-Jurnal Akuntansi Vol. 33 No. 4 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

The research aims to determine the effect of morality, capability, and innovative work behavior on the management of village funds. The data collection method was carried out by distributing questionnaires to village officials who were directly related to village finances. The number of samples in the study were 178 people and were selected using a purposive sampling technique. The data analysis technique used in this study is multiple linear regression analysis using the IBM SPSS 26 application. The test results show that morality, capability, and innovative work behavior of village apparatus have a positive effect on village fund management. The morality, capability, and innovative work behavior of the village apparatus will be able to prevent village fund fraud and increase the accountability of village fund management. This research is expected to contribute to the implementation of good management of village funds in the reallocation and refocusing of the APBN.
Self Assessment System, Discrimination, and the Possibility of Detecting Fraud on Perceptions of Tax Evasion Ni Made Ratih Kumala Dewi; Maria Mediatrix Ratna Sari
E-Jurnal Akuntansi Vol. 33 No. 4 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

Tax evasion is a phenomenon that occurs in Indonesia. The perception of tax evasion views that the tax money paid is not used properly. The aim of this study is to empirically examine the effect of the self-assessment system, discrimination, and the possibility of detecting fraud on the perception of tax evasion. The research was conducted at KPP Pratama West Denpasar. Purposive sampling technique was used in this study and a sample of 100 individual taxpayers (WPOP) was found. Data analysis in this research used multiple linear regression analysis techniques. The results showed that the self-assessment system and the possibility of detecting fraud had a negative effect on perceptions of tax evasion, while discrimination had a positive effect on perceptions of tax evasion. The implication of this research is to provide support for the theory of planned behavior and attribution theory related to the factors that influence the perception of taxpayers in tax evasion.
Green Banking, Bank Health and Profitability with Corporate Social Responsibility as a Moderating Variable Corinna Octavia Kweeswara; Judith Felicia Pattiwael Irawan
E-Jurnal Akuntansi Vol. 33 No. 4 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

The aim of the study was to find out green banking practices carried out by the Modal Inti Bank Group (KBMI) 3 during the pandemic, including CSR, as well as the bank's health condition. The research is based on the theory of Socially Responsible Investment and the concept of bank soundness. The research sample is the KBMI 3 bank listed on the IDX. The data analysis technique uses multiple and simple linear regression methods. The results showed that the BOPO variable had a negative effect on bank profitability. Meanwhile, other variables have no effect. Thus, the research results provide findings that during a pandemic, the KBMI 3 bank focused on maintaining cost efficiency, one measure of bank health. The research results are in line with the concept of bank soundness. The research contribution is that in the conditions of Covid-19, the KBMI 3 bank supports sustainability but maintains more cost efficiency.

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