E-Jurnal Akuntansi

Warning: mkdir(): Permission denied in /var/www/ojs.unud.ac.id_backup/lib/pkp/classes/file/FileManager.inc.php on line 307 Warning: assert(): Assertion failed in /var/www/ojs.unud.ac.id_backup/lib/pkp/plugins/generic/usageStats/PKPUsageStatsPlugin.inc.php on line 597 E-Jurnal Akuntansi

Skip to main content Skip to main navigation menu Skip to site footer

Announcements

Website URL Change

2025-08-13

Dear Authors, Reviewers, and Readers of E-Jurnal Akuntansi,

As part of our ongoing efforts to enhance the quality of our journal publication services, we are pleased to inform you of the following change to the E-Jurnal Akuntansi website URL:

New Link:
https://ejournal1.unud.ac.id/index.php/akuntansi

Old Link:
https://ojs.unud.ac.id/index.php/akuntansi

The new website will begin publishing articles starting with Volume 35, Number 8, August 2025, and onwards. Previous issues will remain accessible on the old website. All future article submissions should be made through the new site.

Thank you for your attention and cooperation.

Best regards,
E-Jurnal Akuntansi Team

Read more about Website URL Change

Current Issue

Vol 35 No 7 (2025)

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. The Scientific E-Journal of Accounting (EJA) is published by the Accounting by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD. E-Jurnal Akuntansi is accredited in SINTA (Science and Technology Index) by the Ministry of Research and Technology of Republic of Indonesia, GRADE 5 (SINTA5) Decree No.30/E/KPT/2018 valid from Volume 23 Nomor 1 (2018) to Volume 34 Nomor 3 (2022) and re-accreditation to GRADE 3 (SINTA3) Decree No.79/E/KPT/2023 valid from Volume 32 Nomor 1 (2022) to Volume 36 Nomor 2 (2026).

Published: 2025-07-30

Articles

Corporate Governance, Green Investment, and Carbon Emission Disclosure Moderated by Environmental Reputation

I Made Dwi Kusumajaya, I Gusti Ayu Nyoman Budiasih
- DOWNLOAD HERE
Analysis of Internal Control over Financial Reporting on Inventory Accounts: A Case Study at Institution X

Ni Luh Putu Ayu Priscilla Wirantika Putri, Dyah Setyaningrum
- DOWNLOAD HERE
Application of UTAUT 2 Model on E-Filing Usage Behavior

Putu Andy Suarna Dwipa, Gayatri Gayatri
- DOWNLOAD HERE
Evaluation of Risk Management Implementation in Import Duty Tariff Determination Based on Ministerial Regulation

Yos Ricki Yanuar, Chaerul Djusman Djakman
- PROOFREADING PROCESS
Institutional Ownership as a Moderator in the Relationship Between Enterprise Risk Management, Profitability, and Firm Value

Ni Putu Hanna Windu Sari, Anak Agung Ngurah Agung Kresnandra, I Ketut Sujana
- DOWNLOAD HERE
Designing Project Overhead Cost Attribution Calculation Module to Enhance CAPEX Control Using Object Oriented Analysis and Design Method

Ide Dia Selly, Machmudin Eka Prasetya
- DOWNLOAD HERE
Tax Planning, Conservatism Accounting and Business Risk on Company Value

Wawan Cahyo Nugroho
- DOWNLOAD HERE
Bridging The Financial Reporting Gap In MSMES: The Role of SIAPIK Applications, Success Factors, And Barriers

Fadhila Auliya Nisa, Yuniarti Hidayah Suyoso Putra
- PROOFREADING PROCESS
The Moderating Effect of Competitive Advantage on the Relationship of Intellectual Capital and Financial Performance

Ayu Setyaningrum, Bima Cinintya Pratama, Sri Wahyuni, Dwi Winarni
- DOWNLOAD HERE
Determinant Factors of Ecological Fiscal Transfer in Indonesia

Puput Anggraeni Saputri, Novi Dirgantari, Iwan Fakhruddin, Ani Kusbandiyah
- PROOFREADING PROCESS
IPOs and Stock Returns: The Role of Capital Structure, Firm Size, Profitability, and Firm Value

Stevanus Andiyanto, Amir Amir, Edi Joko Setyadi, Selamet Eko Budi Santoso
- PROOFREADING PROCESS
Strengthening Risk Management in Digital Financial Institutions (A Case Study of PT GVD)

Ratih Dewi Herawati, Tubagus M. Yusuf Khudri
- PROOFREADING PROCESS
Analysis of VAT Tax Management and Its Implications for the Liquidity of Construction Companies

Cempaka Effendi Gunawan, Arifin Rosid
- DOWNLOAD HERE
The Transformation of Import Tax Collection on Consignment Goods through Self-Assessment: An Empirical Study at Soekarno-Hatta International Airport

Dian Agustina, Yulianti Abbas
- DOWNLOAD HERE
The Effect of Profitability, Leverage, Corporate Social Resposibility, and Institutional Ownership on Tax Aggressiveness

Yosida Isdianawati, Bobby Fisher
- DOWNLOAD HERE
Audit Quality, Firm Value And Earnings Management

Deva Setyawan, Imam Ghozali
- PROOFREADING PROCESS
Digital Technology, Cost Category, and Competitive Advantage in Islamic Bank X

Fatchullah Reza Siswanto, Nazaruddin Malik, Driana Leniwati
- PROOFREADING PROCESS
Analysis of Audit Tenure, CEO Education, And Ineffective Monitoring On Fraudulent Financial Statement

Umi Nur Fryda Kusli Rochmah, Gideon Setyo Budiwitjaksono
- DOWNLOAD HERE
Impact of Social Media-Based Retail Investor Activity and Sentiment on Small-Cap Stock Behavior in Bali

I Gusti Ngurah Agung Dananjaya, Made Aristia Prayudi, I Gd Nandra Hary Wiguna
- PROOFREADING PROCESS
Evaluation of Environment, Social, and Governance (ESG) Implementation at PT XYZ

Yohanna Bregiba Lolaninta Br Purba, Ratna Wardhani
- PROOFREADING PROCESS

View All Issues