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Vokasi: Jurnal Riset Akuntansi
Published by Universitas Pendidikan Ganesha
ISSN : 2337537X     EISSN : 26861941     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Vokasi : Jurnal Riset Akuntansi disseminates studies in accounting to academic and professional communities, practitioners, students, and other interested parties. It publishes articles reporting the findings of accounting research from a wide range of topics including, but not limited to: - Accounting education; - Accounting and information systems; - Auditing; - Behavioral issues in accounting; - Capital markets; - Corporate governance; - Earnings management; - Financial accounting and reporting; - International accounting; - Management accounting; - Social and environmental accounting; - Islamic accounting; - Banking and finance; - Also book reviews.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 320 Documents
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Credit Risk as Moderating Effect of Minimum Capital Adequacy Requirement, Credit Distribution and Efficiency Operational to Profitability Ni Kadek, Diana Yasmini
Vokasi : Jurnal Riset Akuntansi Vol. 11 No. 01 (2022): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v11i01.49742

Abstract

Abstract This study aims to determine: (1) to determine the effect of minimum capital adequacy on profitability, (2) to determine the effect of lending on profitability, (3) to determine the effect of operational efficiency on profitability, (4) to determine the effect of capital adequacy obligations minimum on profitability moderated by credit risk, (5) to determine the effect of lending on profitability moderated by credit risk, and (6) to determine the effect of operational efficiency on profitability moderated by credit risk. To achieve the research objectives, the research design used is correlational quantitative using secondary data obtained frompublication reportbank. The population of this study were all BPDs throughout Indonesia, amounting to 31 banks. The sampling technique in this study used purposive sampling with a total sample of 25 companies. The data analysis technique used is moderated regression analysis. The results showed that (1) the minimum capital requirement has a positive effect on profitability, (2) credit distribution has a positive effect on profitability, (3) operational efficiency has a negative effect on profitability, (4) credit risk weakens the effect of the minimum capital requirement on profitability, (5) credit risk weakens the effect of lending on profitability, and (6) credit risk strengthens the effect of operational efficiency on profitability. Keywords: minimum capital requirement, lending, operational efficiency, credit risk, profitability
Pengaruh Volume Perdagangan Saham, Order Imbalance, Frekuensi Perdagangan, Dan Volatilitas Laba Terhadap Volatilitas Harga Saham Harimbawa, I Nyoman Triyo Rizky; Sulindawati, Ni Luh Gede Erni
Vokasi : Jurnal Riset Akuntansi Vol. 11 No. 01 (2022): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v11i01.49750

Abstract

This study aims to examine the effect of Trading Volume, Order Imbalance, Trading Frequency, and Profit Volatility on Stock Price Volatility in LQ45 companies on the Indonesia Stock Exchange for the 2017-2020 period. LQ45 companies listed on the Indonesia Stock Exchange are the research sample (IDX). Purposive sampling was used in the sample selection procedure, with certain criteria adjusted so as to produce a total of 22 companies. The data used in this study were collected over a 4 year period from the official website of the Indonesia Stock Exchange and Yahoo Finance. By using the IBM SPSS version 25 application program, multiple linear regression was used for analysis in this study. The results of this study state that stock trading volume, order imbalance, and earnings volatility partially have a positive and significant effect on stock price volatility, at the same time trading frequency has no effect on stock price volatility. To get the highest profit, investors who want to put their money in a company in the capital market must carefully examine the company both technically and fundamentally.  
PENGARUH LITERASI KEUANGAN, FINANCIAL SELF EFFICACY DAN GAYA HIDUP MAHASISWA TERHADAP PERILAKU KEUANGAN DI KABUPATEN BULELENG Trisnayanti, Komang Putri; Kusuma Dewi, Luh Gede
Vokasi : Jurnal Riset Akuntansi Vol. 11 No. 01 (2022): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v11i01.49833

Abstract

The purpose of this research is to determine the relationship between the level of financial literacy, financial self-efficacy and lifestyle on financial behavior in Buleleng district. In this study, a survey was conducted of 97 students of the Accounting and Management Study Program of Buleleng Regency class 2018, 2019, and 2020. This study used a Google form-based questionnaire. Purposive sampling is a sampling technique. The data used is primary data consisting of respondents' answers and analyzed using SPSS 22 for Windows. According to the research results, financial literacy, financial self-efficacy and lifestyle have a positive and significant impact on financial behavior in Buleleng district.
Pengaruh Modal Intelektual dan Struktur Modal terhadap Kinerja Keuangan Pada Bank pembangunan Daerah Bali Melianti, Ni Kadek; Cipta, Wayan
Vokasi : Jurnal Riset Akuntansi Vol. 11 No. 01 (2022): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v11i01.49995

Abstract

This study aims to examine the effect of: (1) intellectual capital and capital structure on financial performance, (2) intellectual capital on financial performance, (3) capital structure on financial performance. This research design is causal quantitative. The subject used is the Regional Development Bank of Bali and the object of research is intellectual capital, capital structure, and financial performance. Data were collected by recording documents, which were then analyzed by multiple linear regression analysis. The results showed that: (1) intellectual capital and capital structure had an effect on financial performance, (2) intellectual capital had a significant positive effect on financial performance, while (3) capital structure had no effect on financial performance at Bank Pembangunan Daerah Bali
Pengaruh Minat, Motivasi, Penghargaan Finansial, dan Pengetahuan tentang Pajak Terhadap Pilihan Berkarir di Bidang Perpajakan (Studi pada Mahasiswa Akuntansi yang Mengikuti Program Relawan Pajak): (Studi pada Mahasiswa Akuntansi yang Mengikuti Program Relawan Pajak) Ritayanti, Ni Made; Riesty Masdiantini, Putu
Vokasi : Jurnal Riset Akuntansi Vol. 11 No. 01 (2022): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v11i01.50039

Abstract

Abstract   This research aims to determine the effect of interest, motivation, financial rewards, and knowledge about taxes on career choices in taxation. This type of research is research using a quantitative approach. This research data collection method uses a questionnaire, literature study, and documentation. Sources of data used are primary data and secondary data. Primary data was obtained from the results of the questionnaire data processing, while secondary data were obtained from data on the number of tax volunteers at the Regional Office of DJP Bali and various supporting literature. The sample of this research was 97 respondents who were selected based on the purposive sampling technique. The results of this research indicate that interest, motivation, and knowledge about taxes had a positive and significant effect on career choices in the field of taxation. Meanwhile, financial rewards do not have effect on career choices in the field of taxation. This means that financial rewards are not the main reason for S1 accounting students who attend the tax volunteer program to choose a career in taxation. Keywords : career, taxation, tax volunteer
Analisis Efektivitas dan Efisiensi Pajak Reklame serta Kontribusinya terhadap Pendapatan Asli Daerah Kabupaten Buleleng Tahun 2019-2021 Ratna Sari, Sang Ayu Made; I Putu Gede Diatmika
Vokasi : Jurnal Riset Akuntansi Vol. 11 No. 01 (2022): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v11i01.50325

Abstract

This study intended to know the level of effectiveness and efficiency of billboard tax collection and its contribution to local revenue of Buleleng Regency in 2019-2021. This descriptive research with a quantitative approach used primary data and secondary data. The data were collected by using observation techniques, interviews and documentation. The data analysis used were effectiveness analysis, efficiency analysis, and contribution analysis. Based on the results, it shows that: 1. The effectiveness of collecting billboard taxes in Buleleng Regency in 2019-2021 tends to increase by 78.87% for 2019 which is classified as less effective; 124.18% for 2020 and 102.26% for 2021 which are classified as very effective, 2. The efficiency of billing advertisement tax collection in Buleleng Regency in 2019-2021 is classified as very efficient with a percentage of 1.34% in 2019; 0.72% in 2020 and 0.32% in 2021, 3. The contribution of the advertisement tax to Buleleng Regency's original revenue in 2019-2021 is classified as very low with a percentage of 0.52% for 2019; 0.61% for 2020 and 0.70% for 2021.
Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Lembaga Perkreditan Desa (LPD) Desa Adat Ngis tiaswari, Ni Made Tia Swari; Gede Adi Yuniarta
Vokasi : Jurnal Riset Akuntansi Vol. 11 No. 01 (2022): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v11i01.50405

Abstract

This study aims to assess the financial performance of the Ngis Traditional Village LPD in 2018-2021. This research is quantitative research. The data used is secondary data, the data collection technique is done by the documentation method. The object of this research is the analysis of financial ratios to assess financial performance. The data used in this study is the financial report of the Ngis Traditional Village LPD in 2018-2021. The data analysis technique used is quantitative descriptive analysis. The results of the study show that the current ratio of the Ngis Traditional Village LPD for the last 4 years illustrates that the financial performance position of the Ngis Traditional Village LPD is in an unfavorable position. The results of the debt to asset ratio for the last 4 years illustrate that the financial performance position of the Ngis Traditional Village LPD is in very poor criteria. The net profit margin of the Ngis Traditional Village LPD for the last 4 years is in very good criteria. The results of the total assets turn over for the last 4 years of the Ngis Traditional Village LPD are in very poor criteria.
Analisis Perlakuan Akuntansi Aktiva Tetap Pada Koperasi Kredit Swastiastu Singaraja Kabupaten Buleleng dewa ayu tiara carma putri; Ni Luh Gede Erni Sulindawati
Vokasi : Jurnal Riset Akuntansi Vol. 11 No. 01 (2022): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v11i01.50464

Abstract

This study aims to determine the accounting treatment of fixed assets in the Swastiastu Singaraja Credit Cooperative, Buleleng Regency. The data analysis technique in this study used comparative descriptive analysis, the data collection methods used were interviews, documentation and observation. The results showed that (1) the accounting treatment applied to the Singaraja Swastiastu Credit Cooperative, Buleleng Regency, had applied accounting treatment in accordance with Financial Accounting Standards such as making a list of fixed assets, journaling and calculating the depreciation of fixed assets. (2) The accounting treatment of fixed assets at the Swastiastu Credit Cooperative after being depreciated in accordance with Financial Accounting Standards with the straight-line method, the book value becomes smaller than the previous book value. (3) The effect of accounting for fixed assets on the financial statements after being depreciated by Financial Accounting Standards affects the book value in which the book value of fixed assets decreases
Pengaruh Tingkat Penghasilan, Pemahaman Aturan Perpajakan, dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM Kabuoaten Buleleng Handriyani, Putu Ely; Astawa, I Gede Putu Banu
Vokasi : Jurnal Riset Akuntansi Vol. 11 No. 01 (2022): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v11i01.50572

Abstract

This study aims to determine the effect of income level, understanding of taxation rules and socialization of taxation on MSME taxpayer compliance in Buleleng Regency. This research is a quantitative research with the number of respondents as many as 352 MSME taxpayers in Buleleng Regency. Data was obtained by distributing questionnaires directly and through online (google form). The sample was selected using criteria with purposive sampling technique and then calculated using the Slovin formula. The data used is primary data in the form of respondents' answers and processed using the SPSS application. The results of this study indicate that the level of income, understanding of taxation rules and socialization of taxation have a positive and significant impact on MSME taxpayer compliance.
Analisis Persepsi Auditor Mengenai Kebutuhan Jasa Audit E-commerce Bedasarkan Perkembangan Bisnis, Sistem Informasi Akuntansi Berbasis Teknologi Dan Keahlian Auditor Ni Komang Wiprahasti; I Gusti Ayu Purnamawati
Vokasi : Jurnal Riset Akuntansi Vol. 11 No. 01 (2022): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v11i01.50707

Abstract

Abstract This study aims to determine the effect of e-commerce business development, technology-based accounting information systems and auditor expertise on the needs of e-commerce audit services. This type of research is a quantitative study whose data source comes from primary data in the form of distributing questionnaires directly to respondents. The population in this study are all public accounting firms (KAP) that have obtained permission from the Minister of Finance in Bali Province. The sample selected in this study was using purposive sampling so as to get a total of 59 samples. Data analysis techniques consist of: descriptive analysis, data quality test, classical assumption test, and hypothesis testing with the help of SPSS version 26.0 for windows. The results of this study indicate that the development of e-commerce business has a positive and significant effect on the need for e-commerce audit services, technology-based accounting information systems have a positive and significant effect on the needs of e-commerce audit services and auditor expertise has a positive and significant effect on the needs of e-commerce audit services. . Keywords : E-commerce Business Development, Technology-Based Accounting Information System, Auditor Expertise and E-commerce Audit Service Needs.    

Page 16 of 32 | Total Record : 320

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