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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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Bankruptcy Prediction Analysis Using the Altman, Springate, Grover, and Zmijewski Models in Consumer Cyclicals Sector Companies Ni Luh Putu Santi Artini; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol. 34 No. 3 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

The bankruptcy prediction model is useful for knowing the condition of the company. The aim of this research is to obtain empirical evidence regarding consumer cyclical sector companies that are predicted to go bankrupt using the Altman, Springate, Grover, and Zmijewski models, as well as the differences between the four models. The sample determination method uses a purposive sampling method. The data used is secondary data in the form of financial reports for 2020-2021 obtained from the Indonesian Stock Exchange. The analysis technique uses the formula for each model, the Mann-Whitney test and the Kruskal-Wallis test. The research results show that there are companies in the consumer cyclicals sector that are predicted to go bankrupt using the Altman, Springate, Grover, and Zmijewski models, and there are differences between the four models. The results of this research provide information to company management to evaluate company performance, especially in consumer cyclical sector companies that are predicted to experience bankruptcy.
Is the Shipping Industry an Attractive Option for Investors? Case Study of PT Samudera Indonesia Tbk Jenni Tesya Nathaya Rajagukguk; Risma Sugiarti Kuncoro; Hanifah Setianingrum; Riyadi Aprayuda
E-Jurnal Akuntansi Vol. 34 No. 3 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

Along with the economic recovery due to the pandemic, the shipping industry is strengthening again because international trade is returning to normal activities. This research aims to look at investment potential in the shipping industry with semi-strong market conditions in 2018-2023 and focuses on SMDR issuers. Purposive sampling is a technique for determining the research sample with a sample size of four companies listed on the Indonesian Stock Exchange that have the same size. The analytical tools used are Financial Ratio Analysis, Altman Z-Score, Absolute Discounted Cash Flow Valuation with the Free Cash Flow to The Firm model, Relative Comparable Companies Valuation, and Multiple Valuation and tested using Sensitivity Test and Monte Carlo Simulation. The research results show that the profitability and liquidity of shipping companies has increased in line with valuations which have a potential increase of 63.84% and a growth probability of 75%. The contribution of this research provides an overview of the shipping industry as an attractive investment option in the future.  
Application of Green Accounting Concepts through Accounting Education in Support of Green Economy Zara Agshari; Rismawati; Zikra Supri
E-Jurnal Akuntansi Vol. 34 No. 3 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

This research aims to investigate the significant influence of the application of green accounting concepts and accounting education in supporting the green economy. This research uses quantitative methods with multiple linear analysis techniques to analyze the data. The population of this study consisted of students from the Faculty of Economics and Business, Muhammadiyah University of Palopo. Research sampling was carried out using the Slovin formula, which resulted in a total sample of 133 respondents. The results of this research significantly show that the application of the green accounting concept has a positive impact on the green economy. Apart from that, accounting education also plays an important role in supporting the green economy. Thus, this research concludes that the application of green accounting concepts through accounting education can make a significant positive contribution in supporting green economic growth.
The Influence of Inventory Intensity, Capital Intensity, Intangible Assets Intensity, and Profitability on Indications of Tax Aggressiveness Syifa Alvernia Jasmin Ramadhani; Amelia Sandra; Liaw Bunfa
E-Jurnal Akuntansi Vol. 34 No. 3 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

This research was conducted to obtain evidence regarding the influence of inventory intensity, capital intensity, intangible assets intensity, and profitability on LQ45 index companies listed on the Indonesia Stock Exchange in 2020-2022. The number of samples taken was 14 companies with 42 observations that met the sample selection criteria determined using the purposive sampling method. The research analysis technique is multiple linear regression analysis. The research results stated that the research data passed the pooling test, classical assumption test, multiple linear regression test, and hypothesis test. Based on the results of the analysis, it was found that inventory intensity had no negative effect on indications of tax aggressiveness and intangible assets intensity had no positive effect on indications of tax aggressiveness. Meanwhile, capital intensity and profitability have a positive effect on the indication of tax aggressiveness, meaning that the higher the capital intensity and profitability, the higher the level of indication of tax aggressiveness.
Determinants of Intention to Use Blockchain Technology in Accounting and Management Information Systems (SIAM) by Regional Government Employees Novia Linda; Hafiez Sofyani
E-Jurnal Akuntansi Vol. 34 No. 3 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

This research aims to determine the willingness of local governments to use blockchain software in the Accounting and Management Information System (SIAM). Technology Organization Environment (TOE) theory is the theory adopted in this research. The sample for this research was employees of Regional Apparatus Organizations (OPD) in Sleman Regency by applying the purposive sampling method. This research is included in qualitative research which uses primary data in the form of direct questionnaires. To test the hypothesis, researchers used PLS with SmartPLS v.04 software. Computer anxiety has a negative effect on intention to use blockchain. This means that the higher the computer anxiety, the lower the intention to adopt blockchain. Meanwhile, data privacy security, top management support, and competitive pressure have a positive influence on intention to use blockchain. Data privacy security, top management support, and competitive pressure directly influence the intention to use blockchain technology.
Implementation of Tax Amnesty, Tax Services, SanctionsTaxation, and Tax Revenue Ni Putu Anggun Kencana Dewi; I Ketut Jati
E-Jurnal Akuntansi Vol. 34 No. 3 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

Taxes are contributions to the state with the function of funding development and government spending. The research was conducted with the aim of explaining the effect of implementing Tax Amnesty, Tax Services, and Tax Sanctions at the East Denpasar Pratama Tax Service Office. The technique used in data collection is Purposive Sampling by means of research samples using all Individual and Corporate Taxpayers provided they have participated in the Tax Amnesty program at KPP Pratama East Denpasar. The Multiple Linear Regression Analysis Method was used in hypothesis testing with the results that Tax Amnesty, Tax Services, Tax Sanctions had a positive effect on tax revenues at the East Denpasar Primary Tax Service Office.
Education, Personal Technical Abilities and Sophistication of Information Technology on AIS Performance in the LPD of Bebandem District Ni Kadek Irma Pradnya Dewi; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol. 34 No. 3 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

This study analyzes the influence of education level, personal technical abilities and information technology sophistication on AIS performance in the LPD of Bebandem District. The research population was 15 LPDs, with a sample size of 100 respondents selected using a non-probability method, namely purposive sampling technique. The collected data was analyzed using multiple linear regression analysis techniques. The results of the study prove that the level of education has no effect on AIS performance, personal technical ability has a positive effect on SIA performance, information technology sophistication has a positive effect on AIS performance.
Analysis of Factors Affecting the Profitability of Village Credit Institutions Ni Wayan Sari Utami; I Wayan Ramantha
E-Jurnal Akuntansi Vol. 34 No. 3 (2024)
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 savings, capital adequacy and credit distribution on profitability with non-performing loans as a moderating variable. Saturated sampling technique was used in this research so that all members of the population were used as research samples, namely 33 Village Credit Institutions (LPD) in Sukawati District. This research uses the Moderated Regression Analysis (MRA) analysis technique, with the data used coming from the annual financial reports of LPDs in Sukawati District from 2017 to 2021. The results of this research show that savings, capital adequacy and credit distribution partially have a positive effect on profitability LPD. Non-performing loans have a negative effect on LPD profitability. In addition, non-performing loans partially weaken the influence of savings and credit distribution on LPD profitability. Non-performing loans strengthen the influence of capital adequacy on LPD profitability.
Transfer Pricing from the Perspective of Tax Planning, Thin Capitalization, and Company Size Ni Nyoman Nikunja Vasini; Ani Kusbandiyah; Iwan Fakhruddin; Ira Hapsari
E-Jurnal Akuntansi Vol. 34 No. 3 (2024)
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 obtain empirical evidence regarding the influence of tax planning, thin capitalization and company size on transfer pricing decisions. The research sample in this study is unbalanced panel data of 42 coal sector companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2022 period. A total of 141 observation data met the criteria selected using purposive sampling. The results of research using panel data regression show that tax planning and company size have a positive effect on transfer pricing decisions, but thin capitalization has no effect on transfer pricing decisions.
Taxpayer Awareness, Taxpayer Financial Condition, Tax Relaxation Policy, and Taxpayer Compliance Komang Ardhelia Ristianti; Maria Mediatrix Ratna Sari
E-Jurnal Akuntansi Vol. 34 No. 3 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

The purpose of this reserach is to determine the effect of taxpayer awareness, taxpayer financial condition, PKB whitening, and BBNKB exemption on motor vehicle taxpayer compliance in Gianyar Regency. The method of determining the sample using accidental sampling. 100 samples was calculated using slovin formula. Data collection was carried out through a survey method using a questionnaire. The analysis technique used multiply linier regression. The result indicate taxpayer awareness, taxpayer financial condition, PKB whitening, and BBNKB exemption have positife effect on motor vehicle taxpayer compilance in SAMSAT Office in Gianyar Regency.

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