Articles
250 Documents
<![CDATA[Penerapan Green Accounting Berbasis Tri Hita Karana Pada Perusahaan Sanken ]]>
<![CDATA[Parwati, Khofifah Indah]]>;
<![CDATA[Leniwati, Driana]]>;
<![CDATA[Wahyuni, Endang Dwi]]>;
<![CDATA[Juanda, Ahmad]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 15 No. 1 (2025): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36733/juara.v15i1.9843
<![CDATA[This study aimed to determine whether the company applied green accounting principles based on Tri Hita Karana values at Sanken Company, East Denpasar, Bali. Using an interpretive paradigm, this study analyzed the application through a case study approach. Data were obtained through in-depth interviews with the accounting department as key informants. A snowball sampling method was used to add more informants. The interview results were grouped, and data reduction was carried out before analysis and drawing conclusions or verifications. Triangulation was also conducted using different questioning techniques to ensure the validity of the data, involving employees and the surrounding community as additional informants. By applying the triangulation technique, the researcher was confident in the validity of the collected data. The findings revealed that green accounting was interpreted as Parahyangan (God), Pawongan (Humans), and Palemahan (Environment). Empirically, in a broader sense, green accounting was not only understood as an environmental financial concept but also as a way to build relationships with the community and maintain faith in God through environmental preservation.]]>
<![CDATA[The Impact of Effective Corporate Governance on The Quality of Financial Reports, Mediated by The Use of Information Technology ]]>
<![CDATA[Putra, I Putu Mega Juli Semara]]>;
<![CDATA[Juniariani, Ni Made Rai]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 15 No. 1 (2025): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36733/juara.v15i1.9737
<![CDATA[Purpose—The paper aims to examine the impact of good corporate governance on the quality of financial reports using the mediation effect of information technology utilization. Methodology—This study was conducted in all Lembaga Perkreditan Desa (LPDs) in Bali. The study population included 1,334 LPDs based on data from Bali LP-LPDs as of 2022. The objects in this study include good corporate governance, the use of information technology, and the quality of LPD financial reports. The research sample was 299, which was determined based on a proportionate stratified random sampling design. Findings— The findings indicate that the use of sound corporate governance principles is very important to ensure better and more reliable financial report quality. The use of information technology is able to mediate the relationship between good corporate governance and the quality of financial reports. This shows that the application of information technology in an organization can act as a link between the tenets of effective corporate governance and the integrity of financial statements. Research limitations—The limitation of this study is that was conducted at LPDs in Bali, so caution is needed in generalizing the research results. The R Square value is 64.4%, so that indicates that there are numerous more elements influence the quality of financial reports. Paper type— research paper.]]>
<![CDATA[Struktur Modal, Penyaluran Kredit, dan Profitabilitas Perbankan Konvensional ]]>
<![CDATA[Lestari, Dinda Putri]]>;
<![CDATA[Sihono, Agus]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 15 No. 2 (2025): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36733/juara.v15i2.10143
<![CDATA[This research was conducted to find out whether capital structure, operational costs and credit distribution can influence profitability. The ROA proxy is used to measure profitability, the DER proxy is used to measure capital structure, the LDR proxy is used to measure credit distribution, and operational costs are measured by comparing operational costs with income. Banking sector entities on the Indonesian Stock Exchange (BEI) from 2020 to 2022 as population. Purposive sampling technique to determine the sample, the criteria used are entities that have profits during the research period. So that the sample that can be used is 87 financial reports from 29 entities. This research uses a causalization design. Using multiple regression analysis techniques, this research shows that capital structure does not have a significant impact on profitability, operational costs do not have a significant impact on profitability, and credit distribution has a significant impact on profitability in a positive direction. The implications of this research provide input to shareholders on the importance of managing company assets to obtain good profitability.]]>
<![CDATA[Sinergi Kapabilitas Finansial, Modal Sosial, dan Modal Spiritual dalam Membangun Keberlanjutan Lembaga Perkreditan Desa Berbasis Adat di Bali ]]>
<![CDATA[Kustina, Ketut Tanti]]>;
<![CDATA[Septiani, Ni Kadek Ayu Putri]]>;
<![CDATA[Dewi, Putu Purnama]]>;
<![CDATA[Prena, Gine Das]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 15 No. 2 (2025): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36733/juara.v15i2.11180
<![CDATA[The Triple Bottom Line (TBL) approach emphasizes business sustainability in three aspects: economic profit, social people, and environmental planet. From an economic perspective, LPD sustainability is determined by solid financial capability in managing assets and liabilities effectively. Social capital strengthens public trust and community involvement, while spiritual capital forms ethical values and concern for the environment. This study examines the influence of financial capability, social capital, and spiritual capital on LPD business sustainability. Data were obtained from 115 respondents in 23 LPDs through a purposive sampling method and analysis was carried out using multiple linear regression. The results of the study indicate that the three variables have a positive and significant influence, partially or simultaneously, when faced with business sustainability. These findings indicate that strengthening financial capacity, building trust-based social networks, and implementing spiritual values are important pillars in supporting LPD sustainability.]]>
<![CDATA[Unraveling Tax Avoidance: The Role of Financial Constraint, Thin Capitalization, and Capital Intensity in Consumer Cyclicals ]]>
<![CDATA[Qisti, Mahya Bil]]>;
<![CDATA[Rachmawati, Nurul Aisyah]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 15 No. 2 (2025): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36733/juara.v15i2.11570
<![CDATA[This research aims to observe the effect of the financial constraint, thin capitalization, and capital intensity on tax avoidance practice in consumer cyclicals sub-sector companies listed on the IDX (Indonesia Stock Exchange) for the 2021-2022 period. The sample selection using the purposive sampling method from the 282 population obtained 228 samples. The analysis technique used in this study is panel data regression and hypothesis testing using STATA software. The findings of this study show that the financial constraint significantly has a negative effect on tax avoidance. While thin capitalization has no effect, capital intensity significantly positively affects tax avoidance. Based on the results testing, it proves the legitimacy theory that society has a significant effect on company value. Since the implementation of thin capitalization rules in Indonesia by the Ministry of Finance, companies in the consumer cyclicals sector prefer to use capital intensity rather than debt to carry out tax avoidance practices. Authors expect these findings to provide management, investors, and the government, as standard setters, with a consideration for decision-making.]]>
<![CDATA[Implikasi Blockchain dengan Metode Digital Audit Forensik (DAF) pada Korupsi: Analisis Bibliometrik ]]>
<![CDATA[Najmuddin, Ahmad Bebin]]>;
<![CDATA[Widihardimas, Tarcisius Jassien]]>;
<![CDATA[Sulistyawati, Ayu Sarah]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 15 No. 2 (2025): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36733/juara.v15i2.11793
<![CDATA[This study aims to analyze and map research trends on digital audit forensics (DAF) using blockchain technology in the context of corruption. Bibliometric analysis was used to analyze 39 articles in the Scopus database from 2019-2023, then also using VOSviewer 1.6.18 software and visualized further. This study provides insights and additional contributions to the understanding of digital forensic audits (DAF) using blockchain methods in the context of corruption. These results highlight the growing role of blockchain in enhancing forensic audit practices against corruption and suggest potential directions for future studies, including the integration of artificial intelligence and machine learning. This study provides both theoretical insights and practical references for researchers and practitioners in the field of digital auditing and anti-corruption efforts.]]>
<![CDATA[Determinants of Financial Factors on Cash Dividend Policy: An Empirical Study on The Manufacturing Sector in Indonesia ]]>
<![CDATA[Kepramareni, Putu]]>;
<![CDATA[Mirayani, Luh Putri Mas]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 15 No. 2 (2025): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36733/juara.v15i2.12399
<![CDATA[This study examines the influence of financial ratios on cash dividends in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Utilizing multiple linear regression analysis, this research assesses cash dividends as the dependent variable against independent variables including cash ratio, accounting income, operational cash flow, and earnings per share (EPS). The findings reveal that cash ratio and EPS have a significant positive effect on cash dividends. In contrast, accounting income shows a significant negative influence, while operational cash flow has no significant impact. The model demonstrates strong predictive power, with the independent variables explaining 92% of the variance in cash dividends. These results highlight the critical role of financial ratio analysis for investors in making investment decisions and provide valuable insights for corporate managers in shaping dividend policies.]]>
<![CDATA[Peran Moderator Ukuran Perusahaan dan Kualitas Audit dalam Hubungan Profitabilitas, Likuiditas, dan Nilai Perusahaan ]]>
<![CDATA[Dewi, I Gusti Ayu Ratih Permata]]>;
<![CDATA[Putri, Putu Yudha Asteria]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 15 No. 2 (2025): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36733/juara.v15i2.11771
<![CDATA[The importance of firm value has made investors and creditors increasingly selective in investing in and extending credit to companies. Firm value is often used as a primary benchmark by investors and creditors because it reflects a comprehensive picture of a company's performance and prospects. Firm value can be influenced or determined by several factors, namely profitability and liquidity. The purpose of this study is to determine the effect of profitability and liquidity on firm value, as well as the moderating effects of firm size and audit quality in strengthening the relationship between profitability and liquidity on the value of companies listed on the Indonesia Stock Exchange during the 2021-2022 period. The sampling technique used was purposive sampling, with a total sample of 1,616. The data analysis technique used was moderated regression analysis with Stata software. The results show that profitability has no positive effect on firm value but liquidity has a positive effect on firm value. Firm size moderates liquidity on firm value, but does not moderate profitability on firm value. Conversely, audit quality moderates profitability and firm size on firm value. Investors and potential investors should pay attention to the information in financial reports, particularly regarding the company's value, to understand the company's true condition and use it as a basis for making informed and profitable investment decisions.]]>
<![CDATA[Peran Kepemimpinan Etis dalam Memoderasi Hubungan Good Corporate Governance dan Internal Control terhadap Pencegahan Fraud Accounting ]]>
<![CDATA[Danduru, Beatrix Putri]]>;
<![CDATA[Beloan, Bertha]]>;
<![CDATA[M, Theresia Endang]]>;
<![CDATA[Valensia, Egi]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 15 No. 2 (2025): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36733/juara.v15i2.12143
<![CDATA[This research aims to analyze the influence of good corporate governance (GCG) and internal control on accounting fraud prevention and to examine the role of ethical leadership as a moderating variable. The study employed a quantitative approach using the Structural Equation Modeling Partial Least Squares (SEM-PLS) analysis method. Data were collected by distributing questionnaires to managers, finance and accounting staff, operational staff, and officials at State-Owned Enterprises (BUMN) located in Makassar City. The results indicate that good corporate governance and internal control have a positive and significant effect on accounting fraud prevention. The role of ethical leadership was proven to moderate the relationship between good corporate governance and accounting fraud prevention, but it does not moderate the relationship between internal control and accounting fraud prevention. These findings suggest that the role of ethical leadership is crucial in strengthening the cultural and corporate governance mechanisms (soft mechanism), but its role is not dominant in supporting formal structural mechanisms (hard mechanism) such as internal control.]]>
<![CDATA[Exploring The Role of Internal Auditor Expertise, Internal Controls, and Whistleblowing Systems in Mitigating Fraud: Evidence from State-Owned Enterprises Listed on The IDX (2020-2023) ]]>
<![CDATA[Zhafira, Neva]]>;
<![CDATA[Khamisah, Nur]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 15 No. 2 (2025): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to examine the effect of internal auditor financial expertise, internal control effectiveness, and whistleblowing system on the amount of fraud. The object of research is focused on state-owned companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2023. The sampling technique applied using the purposive sampling method was 22 companies that met the criteria. Data analysis was done with descriptive statistics and panel data regression. Based on the results of the study, it shows that partially the variables of internal auditor financial expertise and the effectiveness of internal control have no effect on the amount of fraud. However, the whistleblowing system variable has a positive effect on the amount of fraud. This indicates that the higher the financial expertise of internal auditors and the effectiveness of internal control owned by the company have no influence on the amount of fraud. Meanwhile, the more active the whistleblowing system is carried out, the higher the possibility of fraud being revealed.]]>
