E-Jurnal Akuntansi最新文献_第5页

Konstruksi Model Sustainability Report Pada Hotel Bintang Lima Di Bali 构建巴厘岛五星级酒店可持续发展报告模型

E-Jurnal Akuntansi Pub Date : 2023-09-26 DOI: 10.24843/eja.2023.v33.i09.p13

Gusti Ayu, Nyoman Budiasih, Made Yenni Latrini

{"title":"Konstruksi Model Sustainability Report Pada Hotel Bintang Lima Di Bali","authors":"Gusti Ayu, Nyoman Budiasih, Made Yenni Latrini","doi":"10.24843/eja.2023.v33.i09.p13","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i09.p13","url":null,"abstract":"Currently, the hotel industry in Bali does not yet have guidelines or models for carrying out sustainability reporting, known as the Sustainability Report (SR). Based on this, it is deemed necessary to construct an SR model for hotels in Bali so that it can be used as a guide in submitting sustainability reports. This research aims to construct an SR model for five-star hotels in Bali. Through a qualitative research method, namely Husserl's transcendental phenomenology with interview techniques with several informants, the results were obtained that the SR implemented by five star hotels in Bali has a basis, namely based on the Tri Hita Karana (THK) philosophy. The THK concept is very compatible with the Triple Bottom Line (TBL) concept. The implementation of SR practices with the THK concept in the form of parahyangan, pawongan and palemahan has been carried out by the hotel both internally and externally. The TBL concept is adapted to the THK concept which is in accordance with Hindu philosophy and culture in Bali, so additional aspects of spirituality are needed. Meanwhile, the social aspect is added to culture so that it becomes a socio-cultural aspect. So the SR model with a new construction is SR with four aspects in it consisting of economic aspects, socio-cultural aspects, environmental aspects and spiritual aspects. This adapted SR model construction is called the Harmony Sustainability Report (HSR). Keywords: Sustainability Report; Spiritual; Socio-cultural; THK; HSR","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"110 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139335828","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Peran GCG dalam Memoderasi Hubungan Modal Intelektual, CSR, dan Kinerja Perusahaan GCG 在调节智力资本、企业社会责任与公司业绩之间关系中的作用

E-Jurnal Akuntansi Pub Date : 2023-09-25 DOI: 10.24843/eja.2023.v33.i09.p11

Santi Yopie, Jennifer Ilu

引用次数: 0

Income Tax Cut and Firm Tax Avoidance 所得税减免和公司避税

E-Jurnal Akuntansi Pub Date : 2023-09-25 DOI: 10.24843/eja.2023.v33.i09.p12

Ruri Saputra, Yulianti Yulianti

引用次数: 0

Reaksi Pasar Modal Indonesia Terhadap Rencana Investasi Antara Pemerintah Indonesia dengan Pendiri Tesla dan Space X 印尼资本市场对印尼政府与特斯拉和 Space X 创始人之间投资计划的反应

E-Jurnal Akuntansi Pub Date : 2023-09-23 DOI: 10.24843/eja.2023.v33.i09.p06

Ni Putu Intan Puspa Dewi, I. Putra

引用次数: 0

Tri Hita Karana Memoderasi Sistem Pengendalian Internal dan GCG pada Kinerja Lembaga Perkreditan Desa Tri Hita Karana 调节内部控制系统和 GCG 对村级信贷机构绩效的影响

E-Jurnal Akuntansi Pub Date : 2023-09-23 DOI: 10.24843/eja.2023.v33.i09.p05

Ni Putu Wita Surya Astini, I. Utama

{"title":"Tri Hita Karana Memoderasi Sistem Pengendalian Internal dan GCG pada Kinerja Lembaga Perkreditan Desa","authors":"Ni Putu Wita Surya Astini, I. Utama","doi":"10.24843/eja.2023.v33.i09.p05","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i09.p05","url":null,"abstract":"Problematic LPDs are generally identified by their poor financial performance. LPD's financial performance is seen from the effectiveness of implementing the internal control system, GCG, and tri hita karana within the organization. This research aims to analyze the influence of internal control and GCG on LPD performance with tri hita karana as moderation. The population of this study is all LPDs in Mendoyo District with a total of 19 LPDs. The sampling technique used is purposive sampling with the criteria that the LPD is still active, gives permission for research to be carried out, and has an internal control system, GCG, and tri hita karana in managing the LPD. Data collection took the form of a questionnaire, analyzed using Moderated Regression Analysis (MRA) using SPSS. The results of this research show that the internal control system and GCG have a positive effect on the financial performance of LPDs in Mendoyo District, and are moderated (strengthened) by tri hita karana. The implications of this research can be input for the LPD to improve and consider it in decision making. Keywords: Internal control system; GCG; tri hita karana; financial performance; LPD.","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"19 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139336954","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Sustainability Reporting dan Return Saham pada Perusahaan Terindeks IDXQ30 可持续发展报告与 IDXQ30 指数公司的股票回报率

E-Jurnal Akuntansi Pub Date : 2023-09-23 DOI: 10.24843/eja.2023.v33.i09.p03

Ni Made, D. Andriani, I. Sudana

引用次数: 0

Analisis Faktor yang Memengaruhi Kebijakan Dividen pada Perusahaan Sektor Perbankan 影响银行业公司股利政策的因素分析

E-Jurnal Akuntansi Pub Date : 2023-09-23 DOI: 10.24843/eja.2023.v33.i09.p02

Sella Lolita, Made Mertha

引用次数: 0

Profitabilitas, Pertumbuhan pada Struktur Modal, dan Ukuran Perusahaan sebagai Variabel Pemoderasi 作为调节变量的盈利能力、资本结构增长和公司规模

E-Jurnal Akuntansi Pub Date : 2023-09-23 DOI: 10.24843/eja.2023.v33.i09.p07

Anak Agung Istri Jayanti Hotama, Dewa Gede Wirama

引用次数: 0

Market Reaction to the Implementation of Coal Royalty Tariff Policy in Indonesia 印度尼西亚实施煤炭特许权使用费政策的市场反应

E-Jurnal Akuntansi Pub Date : 2023-09-12 DOI: 10.24843/eja.2023.v33.i09.p10

Wayan Gde, Wahyu Purna Anggara, Ni Made, Puji Andari

{"title":"Market Reaction to the Implementation of Coal Royalty Tariff Policy in Indonesia","authors":"Wayan Gde, Wahyu Purna Anggara, Ni Made, Puji Andari","doi":"10.24843/eja.2023.v33.i09.p10","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i09.p10","url":null,"abstract":"The impact of government regulation on the mining industry is captivating to explore, specifically the newly reformed Coal Royalty Tariff. This present research captures the market's response to two tariff policy reforms, namely the Indonesian Government Regulation Number 25 of 2021 and Government Regulation Number 15 of 2022 building upon the semi-strong form market efficiency. T-Test analysis is used to test the hypothesis in which the abnormal returns from sample companies in the mining sector on the Indonesia Stock Exchange surround the enactment of government regulations. There is no abnormal return that occurred around the enactment of Government Regulation Number 25 of 2021, while the enactment of Government Regulation Number 15 of 2022 do generate abnormal return. Results imply a solid relationship between changes in risk and the investors’ expected future profitability as investors’ expectations are depicted in the stock price movements. This concludes that uncertainty following changes in government regulation constitutes an additional premium required by the investors. Our findings provide empirical evidence to the literature of semi-strong form market efficiency hypothesis (EMH) displaying that the market response to the implementation of changes in policies, especially the government should give proper attention to the issue of determining tariffs and investors should evaluate their required premium based on the impact of tariff changes. Keywords: Stock Price, Coal Mining, Government Policies, Royalty Rate","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139340926","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Cost Behavior At The RBS Hotel During The COVID-19 Pandemic RBS 酒店在 COVID-19 大流行期间的成本行为

E-Jurnal Akuntansi Pub Date : 2023-09-12 DOI: 10.24843/eja.2023.v33.i09.p01

Komang Ayu Krisnadewi, Putu Agus Ardiana, Ni Putu Sri Yuristianti, Ni Putu Adelia Maya Pratiwi

{"title":"Cost Behavior At The RBS Hotel During The COVID-19 Pandemic","authors":"Komang Ayu Krisnadewi, Putu Agus Ardiana, Ni Putu Sri Yuristianti, Ni Putu Adelia Maya Pratiwi","doi":"10.24843/eja.2023.v33.i09.p01","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i09.p01","url":null,"abstract":"This research explores into the comprehensive examination of resource management strategies employed by hotel managers, with a specific focus on committed resources and their impact on cost behavior. This study aims to determine the cost behavior of The RBS Hotel during the the COVID-19 pandemic. This study employs a qualitative descriptive research design, and utilizing interview and observation methodologies. The findings of the study indicate that managers implemented diverse tactics to facilitate cost changes, which subsequently influenced the cost behavior of hotels. The onset of the COVID-19 pandemic resulted in a shift in the behavior of hotel costs during its initial year. There has been a decrease in both employee salaries and routine maintenance costs. The non-routine maintenance tasks experienced an upward trend during the pandemic. All three exhibit characteristics of semi-fixed cost behavior. The costs associated with room facilities are subject to variation, but with a downward trend. This study makes theoretical contributions to the fields of cost behavior theory and upper echelon theory. Keywords: Cost; Cost behaviour; Covid-19; Hotel","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"389 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139340821","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0