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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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PENGARUH PERSEPSI KEMUDAHAN PENGGUNAAN, PERSEPSI MANFAAT, PERSEPSI RISIKO, DAN PERSONALISASI TERHADAP MINAT GENERASI Z MENGGUNAKAN PEER TO PEER LENDING Suliantini, Ketut Ayu; Dewi, Gst. Ayu Ketut Rencana Sari
Vokasi : Jurnal Riset Akuntansi Vol. 10 No. 02 (2021): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v10i02.50881

Abstract

This study aims to determine the effect of perceived convenience use, perceived benefit, perceived risk, and personalization of interest Generation Z uses peer to peer lending. This research uses Technology Acceptance (TAM) is a theory commonly used to analyze and explain individual acceptance of a technology. This study took a sample of students of the 2018 S1 Accounting study program Faculty of Economics at Ganesha University of Education who has used peer to peer lending by distributing online questionnaires using google forms. The data was obtained through the probability sampling method with the number of a sample of 166 respondents. The test is carried out using SPSS version 26.0 program. The results of hypothesis testing and discussions that have been carried out can conclusions are drawn, namely (1) the perception of ease of use has a positive effect on student interest in using peer-to-peer lending, (2) perception benefits have a positive effect on student interest in using peer-topeer lending, (3) risk perception has a negative effect on student interest using peer-to-peer lending, and (4) personalization has a positive effect on student interest in using peer-to-peer lending.
PENGARUH PERSEPSI KEBERMANFAATAN, PERSEPSI BIAYA, KREDIBILITAS, DAN KEMUDAHAN PENGGUNAAN TERHADAP MINAT MENGGUNAKAN LPD MOBILE PADA NASABAH LPD DESA ADAT SIBETAN Ni Gusti Ayu Putri Juliastini; Nyoman Ayu Wulan Trisna Dewi
Vokasi : Jurnal Riset Akuntansi Vol. 10 No. 02 (2021): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v10i02.50884

Abstract

The purpose of this reseacrh is to determine the effect of perceived usefulness, perceived cost, credibility and ease of use on interest in using LPD Mobile. The type of research used is the type of quantitative research. This study uses primary data obtained by distributing questionnaires in the form of google form. The number of samples in this study were 100 people who had or used LPD Mobile. The results of this study indicate that the perception of usefulness has a positive and significant effect, the perception of cost has a positive and significant effect, credibility has a positive and significant effect and ease of use has a positive and significant effect simultaneously or jointly on the interest in using LPD Mobile on LPD customers in the Sibetan Traditional Village.
Pengaruh Tingkat Pendapatan, Literasi Keuangan dan Suku Bunga Terhadap Minat Menabung Pada Koperasi Dana Karya SariDesa Adat Bugbug Ni Wayan Sri Widari; Dewi, Luh Gede Kusuma
Vokasi : Jurnal Riset Akuntansi Vol. 10 No. 02 (2021): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v10i02.50923

Abstract

This study aims to determine the effect of income levels, financial literacy and interest rates on interest in saving in the work of the traditional bugbug village fund cooperative. The type of research used is a causal quantitative type. This study uses primary data obtained by distributing questionnaires or questionnaires. The collection of samples by purposive sampling technique and obtained 100 samples. The analytical method used is descriptive statistical analysis, classical assumption test, multiple linear regression test, and hypothesis testing with the help of SPSS 26.0 for windows application. The results of this study indicate that (1) the level of income, financial literacy and interest rates have a positive effect on interest in saving in the work of the traditional bugbug village fund cooperative. Keywords : Income level, Financial Literature, and Interest Rates
Pengaruh Literasi Keuangan Penggunaan Informasi Akuntansi dan Modal Usaha Terhadap Keberlanjutan UMKM di Kecamatan Buleleng Ayu, Ni Cening Putri Eka; Gst. Ayu Ketut Rencana Sari Dewi
Vokasi : Jurnal Riset Akuntansi Vol. 10 No. 02 (2021): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v10i02.51302

Abstract

This quantitative approach research aims to determine the influence of financial literacy, the use of accounting information, and business capital on the sustainability of micro, small and medium businesses in buleleng district. Sample size is determined through Isaac Michael formula, so that 68 MSMEs are obtained by selecting respondents using probability sampling The data sources in this study are primary and secondary data. The method of data collection is carried out by the dissemination of questionnaires. The data analysis method used is multiple linear regression tests. The data was analyzed using SPSS version 26.0 for windows. The results of this study show that: (1) financial literacy has a positive and significant effect on the sustainability of MSMEs in Buleleng Sub-district; (2) the use of accounting information has a positive and significant effect on the sustainability of MSMEs in Buleleng Sub-district; and business capital have a positive and significant effect on the success of MSMEs in Buleleng sub-district    
ANALISIS KINERJA REKSA DANA SAHAM KONVENSIONAL DENGAN METODE JENSEN’S ALPHA, SORTINO DAN SNAIL TRAIL PERIODE 2017-2021 Putu Tia Kertiani; Putu Riesty Masdiantini
Vokasi : Jurnal Riset Akuntansi Vol. 10 No. 02 (2021): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v10i02.51367

Abstract

Abstract This study aims to analyze the performance of conventional equity mutual funds using the Jensen's Alpha, Sortino, and Snail Trail for the period 2017 to 2021 and can provide information and consideration regarding equity mutual funds. The measurement method used in analyzing the performance of conventional equity mutual funds is Jensen's Alpha, Sortino, and Snail trails. The sample used is 32 conventional equity mutual funds with a period of 5 years 2017-2021. The benchmark for equity mutual funds used as a comparison is the JCI. The data collection technique used a purposive sampling method. Techniques Data analysis in this study using the Mann Whitney U-test. The results show that the performance of conventional equity mutual funds using Jensen's Alpha and Sortino have significant differences. Performance of conventional equity mutual funds using Jensen's Alpha and Sortino have significant differences and have inferior performance compared to market performance. Results from Snail The trail shows that the performance of conventional stock mutual funds is in quadrants 2 and 3. Equity funds located in quadrant 2 have a relatively high return and risk value and each stock mutual fund located in quadrant 3 has a relatively low return with high risk. The more often the location of the Snail Trail mutual funds is in quadrant 3, the more likely investors will switch to other types of mutual funds. Keywords: Performance, Equity Mutual Funds, Jensen's Alpha, Sortino, Snail Trail  
Determinan Penerimaaan Opini Audit Going Concern (Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2020) I Dewa Komang Mas Oka Purnama Hadi; Putu Eka Dianita Marvilianti
Vokasi : Jurnal Riset Akuntansi Vol. 10 No. 02 (2021): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v10i02.51739

Abstract

Penelitian ini dilakukan oleh peneliti untuk mengetahui pengaruh rasio solvabilitas, rasio profitabilitas,rasio likuiditas, dan pertumbuhan perusahaan terhadap penerimaan opini audit going concern. Jenis penelittian ini merupakan penelitian kuantitatif yang sumber datanya berasal dari data sekunder berupa laporan keuangan perusahaan yang bersumber dari bursa efek Indonesia maupun websiter resmi perusahaan. Populasi dalam penelitian ini adalah perusahaan sektor pertambangan tahun 2017-2020. Sampel yang dipilih dalam penelitian ini yaitu menggunakan purposive sampling sehingga mendapatkan jumlah sebanyak 8 sampel. Teknik analisis data terdiri dari: analisis deskriptif, analisis regresi logistik, uji wald dan uji koefisien determinasi r square dengan bantuan SPSS versi 25.0 for windows. Hasil penelitian ini menunjukan bahwa rasio solvabilitas berpengaruh signifikan terhadap penerimaan opini audit going concern, rasio, profitabilitas berpengaruh signifikan terhadap penerimaan opini audit going concern, rasio likuiditas berpengaruh signifikan terhadap penerimaan opini audit going concern, dan pertumbuhan perusahaan berpengaruh signifikan terhadap penerimaan opini audit going concern.
Pengaruh Pengetahuan Keuangan, Gaya Hidup, Media Sosial dan Kecerdasan Emosional terhadap Perilaku Keuangan (Studi pada Tenaga Kesehatan yang Menangani Covid-19 di Buleleng): Studi pada Tenaga Kesehatan yang Menangani Covid-19 di Buleleng Marheni, Ni Kadek Lely; Herawati, Nyoman Trisna
Vokasi : Jurnal Riset Akuntansi Vol. 10 No. 02 (2021): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v10i02.51885

Abstract

This study aims to determine the effect of financial knowledge, lifestyle, social media and emotional intelligence on the financial behavior of Health Workers who handle Covid-19 in Buleleng. The research method used is a quantitative method measured using a likert scale. Data was obtained by distributing online questionnaires using google form. The population in this study were Health Workers who handled Covid-19 in Buleleng. The sampling method was carried out by the purposive sampling method, in order to obtain a total sample of 350 respondents. The research data was processed using descriptive statistical tests, data quality tests, classical assumption tests, and hypothesis testing with the help of IBM SPSS Statistic 23 software. The results of this study stated that the variables of financial knowledge (X1), social media (X3), emotional intelligence (X4) has a positive and significant effect on the financial behavior of Health Workers who handle Covid-19 in Buleleng. Meanwhile, lifestyle (X2) has a negative and significant effect
Pengaruh Premi, Klaim, Dan Profitabilitas Terhadap Pertumbuhan Aset Pada Perusahaan Asuransi MAG Periode 2018-2021 Arta Dewi, Dian; Yuniarta, Gede Adi
Vokasi : Jurnal Riset Akuntansi Vol. 10 No. 02 (2021): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v10i02.51924

Abstract

This study aims to determine how and how much influence premiums, claims, and profitability on asset growth in MAG insurance companies. The variables studied include premiums, claims, and profitability as independent variables and asset growth as the dependent variable. This research belongs to the type of quantitative descriptive research. The population in this study is the MAG insurance company from 2018-2021, while the sample is 14 branch offices in Indonesia in 2018-2021. The data analysis technique used in this research is multiple linear regression analysis. Based on the results of statistical testing and discussion analysis, either simultaneously or partially premiums have no effect on asset growth. Claims, and profitability have a significant effect on asset growth. Keywords: Premiums, Claims, Profitability and Asset Growth
ANALISIS DU PONT SYSTEM DENGAN TIME SERIES APPROACH (TSA) DAN CROSS SECTIONAL APPROACH (CSA) DALAM PENILAIAN KINERJA KEUANGAN PERUSAHAAN (Industri Food and Beverages yang terdaftar di Bursa Efek Indonesia periode 2016-2020): Du Pont System, Penilaian Kinerja, Time Series Approach, Cross Sectional Approach Adhitrie, Ni Nyoman Narayani; Diatmika, I Putu Gede
Vokasi : Jurnal Riset Akuntansi Vol. 10 No. 02 (2021): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v10i02.52259

Abstract

This study was conducted to determine the Financial Performance Assessment of Food and Beverages Industry Companies listed on the Indonesia Stock Exchange for the 2016-2020 period based on the Du Pont System analysis method with Time Series Approach (TSA) and Cross Sectional Approach (CSA). This study uses a descriptive method with a quantitative approach. The population and sample in this study were obtained on the Indonesia Stock Exchange for the 2016-2020 period. The research data collection method used the documentation method and the non-participatory observation method. After the data is obtained, the Total Asset Turnover, NPM Equity Multiplier and ROI are determined, then compared with Time Series Aproach (TSA) analysis and Cross Sectional Aproach (CSA) analysis in order to obtain conclusions. The results of this study state that Akasha Wira Internasional Tbk, Indofood Sukses Makmur Tbk, and Wilmar Cahaya Indonesia Tbk are above the industry average value of 0.67% so that it can be said to perform well in the Time Series Approach and Cross Sectioal Approach during the 2016-2020 period. . Meanwhile, Tiga Pilar Sejahtera Food Tbk, Delta Djakarta Tbk, Campina Ice Cream Industry Tbk and Ultra Jaya Milk Industry & Trading Company Tbk were below above the industry average value of 0.67% so it could be said that they performed poorly in Time Series Approach and Cross. Sectioal Approach during the 2016-2020 period.
Pengaruh Pendapatan, Perilaku Keuangan dan Locus Of Control terhadap Pengambilan Keputusan Investasi pada Guru PNS SD di Kecamatan Buleleng Prashanti, Ni Putu Berliana Gita; Astawa, I Gede Putu Banu
Vokasi : Jurnal Riset Akuntansi Vol. 10 No. 01 (2021): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v10i01.55324

Abstract

This study aims to determine the effect of income, financial behavior, and locus of control on the investment decision making of PNS SD teachers in Buleleng District. This research is a type of quantitative research with a total of 217 respondensts. The data were obtained by distributing questionnaires aimed at elementary school civil servant teachers in Buleleng District. Samples were selected using criteria with purposive sampling technique. The data used is primary data in the form of answers from respondents and processed using SPSS 15.0 for Windowns. The results of this study indicate that income has a significant effect on investment decision making for PNS SD teachers in Buleleng District, financial behavior has a significant effect on investment decision making for PNS SD teachers in Buleleng District, and locus of control has a significant effect on investment decision making for PNS SD teachers in Buleleng District.    

Page 17 of 32 | Total Record : 320

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