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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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Mengungkap Akuntansi Rumah Tangga dalam Keluarga Sentana Desa Pakraman Kaba-Kaba Widiantari, Putu Wahyu; Atmadja, Anantawikrama Tungga
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.v10i01.56142

Abstract

Within households, accounting views and practices vary widely. The purpose of the article is to find out the viewpoint and activities of household bookkeeping carried out in the sentana family of Pakraman Kaba-Kaba Village. This study used a qualitative method with the selection of informants by purposive sampling. Data obtained through observation, interviews, and documentation. The results of the study found the viewpoint and forms of accounting practices carried out by the Sentana family were varied and flexible. This is because the notion of household accounting is not suitable to be applied in the family. There are four household accounting activities, namely budgeting, recording, decision making and long-term financial planning. Within the Sentana family, accounting practices in the form of decision-making are based on mental accounting. The focus of family accounting activities is on the income earned. So that unexpected income gain is used for future plans.  
Pengaruh Perkembangan Aplikasi Investasi, Risiko Investasi dan Pengetahuan Investasi terhadap Minat Investasi Pasar Modal pada Generasi Milenial dan Generasi Z Provinsi Bali di Era Pandemi Ardani, Andri Kerti; Sulindawati, Ni Luh Gede Erni
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.v10i01.56143

Abstract

Abstract The recent development of investment applications has encouraged millennials and generation z to start investing. The amount of free time and the declining prices of instruments on the capital market during the pandemic are several other factors that raise their interest in investing. This research was conducted in the province of Bali by grouping respondents from the millennial generation and generation z. In this study using quantitative methods with the data used is primary data sourced from the results of questionnaires that have been distributed to 100 respondents with google form. The purpose of this study was to determine the effect of the development of investment applications, investment risk and investment knowledge on the millennial generation and gen Z of Bali province in the pandemic era. The results of the study indicate that application development, investment risk and investment knowledge have a positive and significant impact on capital market investment interest in millennial and generation z generations in Bali. Keywords : investment application development, investmentrisk, investment knowledge, investment interest.
Pengaruh Gaya Hidup, Promosi dan Keamanan Transaksi terhadap Keputusan Penggunaan Dompet Digital pada Generasi Z di Kabupaten Tabanan Putra, Galang Pratama; Julianto, I Putu
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.v10i01.56230

Abstract

Abstract This study aims to examine the effect of lifestyle, promotion, and transaction security on the decision to use digital wallets in generation Z in the Tabanan Regency area. The research design used in this study used quantitative methods. The subjects in this study were Generation Z in Tabanan Regency, aged 20-24 years in 2022, and the objects in this study were lifestyle, promotion, transaction security and decisions to use digital wallets. The total population used is 395 respondents. The instrument used in data collection is a questionnaire, and the data analysis technique used is multiple linear regression analysis with the help of the SPSS 25 program. The results of this study are (1) Lifestyle has an influence on decisions to use digital wallets. (2) Promotion has an influence on the decision to use digital wallets. And (3) Transaction Security has an influence on the decision to use digital wallets. Keywords: lifestyle, promotion, transaction security, decision to use digital wallet
Pengaruh Growth, Cash Ratio, Struktur Kepemilikan Manajerial dan Profitabilitas terhadap Deviden Payout Ratio (DPR) pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Widiantari, Ni Kadek; Wahyuni, Made Arie
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.v10i01.56291

Abstract

Abstract This study was aimed at determining the effect of growth, cash ratio, managerial ownership structure and profitability on the dividend payout ratio in mining companies listed on the Indonesian stock exchange. The type of data which used in this study was quantitative data with secondary data. The data analysis technique used in this study was multiple regression analysis with the Classical Assumption Test, the Coefficient of Determination Test, and the T Test. The population of this study was 49 mining companies listed in Indonesian stock exchange with 13 companies qualified in 5 years, so the sample analised was 65 samples. This study used purposive sampling in determining the sample. The results show that Growth has a significant negative effect on the dividend payout ratio. While cash ratio, managerial ownership structure, profitability have a significant positive effect on the dividend payout ratio in mining companies listed on the Indonesian stock exchange. Keywords : Deviden Payout Ratio, Growth, Cash Ratio, Managerial Ownership Structure And Profitabilitas.
Pengaruh Likuiditas, Leverage, dan Margin Laba Bersih terhadap Pemilihan Metode Penilaian Persediaan pada Perusahaan Dagang yang Terdaftar di BEI Tahun 2018-2020 Nariani, Pande Putu Ayu Suci; Julianto, I Putu
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.v10i01.56296

Abstract

Abstract This study aims to prove and analyze the effect of liquidity, leverage, and net profit margin on the selection of inventory valuation methods in trading companies listed on the Indonesia Stock Exchange in 2018-2020. Using a quantitative approach method with secondary data and data analysis techniques, namely logistic regression analysis, the analysis used to measure how far the influence of the independent variable on the dependent variable in the form of a dummy variable. The population of this study is a trading company, both wholesale and retail, with the determination of the sample using purposive sampling technique. A sample of 27 companies was obtained to be studied for three periods with the calculation using SPSS version 25 with accurate explanation results. The technique of collecting data through the official website of the Indonesia Stock Exchange is the annual financial report of each registered trading company during the observation period. The research shows that Liquidity, Leverage, and Net Profit Margin have a positive influence either partially or simultaneously on the selection of inventory valuation methods with a research accuracy rate of 41.8%. Keywords: Liquidity, Leverage, Net Profit Margin, and Inventory Valuation Method
Pengaruh Whistleblowing System, Kompetensi, Good Corporate Governance, dan Efektivitas Pengendalian Internal terhadap Pencegahan Kecurangan Utama, Kadek Deni Sandira; 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.v10i01.56315

Abstract

Abstract This study aims to obtain empirical evidence regarding the effect of the whistleblowing system, human resource competence, good corporate governance, and the effectiveness of internal controls on fraud prevention in the management of LPD funds in Buleleng Regency. This research is a quantitative research with 75 respondents. The method of determining the sample using purposive sampling technique. The data used are primary data obtained through a questionnaire and measured using a Likert scale. The data analysis techniques used are Validity Test, Reliability Test, Classic Assumption Test, Multiple Linear Regression Analysis, Coefficient of Determination Test, and t-test with the help of SPSS 26.0 for Windows. The results show that the whistleblowing system, human resource competence, good corporate governance, and the effectiveness of internal control have a positive and significant effect on preventing fraud in the management of LPD funds in Buleleng Regency. Keywords : fraud prevention, whistleblowing system, human resource competence, good corporate governance, and effectiveness of internal control
Analisis Kinerja Reksa Dana Saham Konvensional dengan Metode Jensen’s Alpha, Sortino dan Snail Trail Periode 2017-2021 Kertiani, Putu Tia; Masdiantini, Putu Riesty
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.v10i01.56316

Abstract

This study aims to analyze the performance of conventional equity mutual funds using jensen's Alpha, Sortino, and Snail Trail methods for the period 2017 to 2021 and can provide information and consideration regarding equity mutual funds. The measurement methods used in analyzing the performance of conventional stock mutual funds are Jensen's Alpha, Sortino, and Snail Trail. The sample used was 32 conventional stock mutual funds with a period of 5 years 2017-2021. The benchmark for stock mutual funds used for comparison is JCI. The data collection technique uses the purposive sampling method.  Data analysis techniques in this study used the Mann Whitney U-test. The results showed that the performance of conventional equity mutual funds using Jensen's Alpha and Sortino methods had significant differences. The performance of conventional equity mutual funds using Jensen's Alpha and Sortino methods has significant differences and has superior performance compared to market performance. The results of snail trail show that the performance of conventional equity mutual funds is in quadrants 2 and 3. Equity mutual funds located in quadrant 2 have a relatively high value of return and risk and each stock mutual fund located in quadrant 3 has a relatively low return with high risk. The more often the snail trail of stock mutual funds is located in 3rd quarter, it is likely that investors will switch to other types of mutual funds.  
Analisis Du Pont System terhadap Penilaian Kinerja Keuangan Industri Farmasi yang Terdaftar di Bursa Efek Indonesia Yanti, Ni Putu Ayu Krisna Weda; Diatmika, I Putu Gede
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.v10i01.56324

Abstract

Abstract The purpose of this study was to determine the financial performance of pharmaceutical companies using the Du Pont System. The method of analysis using the Du Pont System with variables namely Total Asset Turnover (TATO), Net Profit Margin (NPM), and Return On Investment (ROI). This research was conducted with a quantitative descriptive approach. The data used is secondary data in the form of financial statements, data collection techniques with literature study. The results of the study using the Du Pont System showed that one company with a Net Profit Margin variable that was above the industry average and seven companies with a Net Profit Margin variable that was below the industry average and Total Asset Turnover below the industry standard average below the industry standard. The financial performance of pharmaceutical companies during the 2019-2020 period has a value below industry standards it can be concluded that the company's efficiency in managing all assets to generate profits is not good enough. With one companies that generate a net profit and is declared good, but is not followed by the management of existing company assets. Keywords : Du Pont System, Return On Investment, Net Profit Margin, Total Asset Turnover
Pengaruh Faktor Ekspektasi Kinerja, Nilai Harga, Motivasi Hedonis dan Sosial terhadap Minat Masyarakat Kabupaten Buleleng dalam Penggunaan Mobile Banking Wirasmini, Tri Candra Martyana; Wahyuni, Made Arie
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.v10i01.56339

Abstract

This study aims to determine the effect of performance expectations, price values, hedonic and social motivations on people's interest in using mobile banking. The method in this research is associative quantitative method with primary data. The sample used was 346 people of Buleleng Regency aged 20-24 who were selected through purposive sampling technique. Determination of the number of samples is done with the tables of Isaac and Michael. The research data were processed and analyzed by multiple linear regression analysis. The results of the study stated that each variable of performance expectation, price and social value had a positive and significant effect on people's interest in using mobile banking. Meanwhile, the hedonic motivation variable has no influence on people's interest in using mobile banking. All independent variables in this study were explained by the theory of UTAUT 2 (Unified Theory of Acceptance and Use of Technology).      
Pengaruh Moralitas Individu, Kesesuaian Kompensasi, Proteksi Awig-Awig Desa Adat dan Asimetri Informasi terhadap Kecendrungan Kecurangan (Fraud) pada Lembaga Perkreditan Desa (LPD) di Kabupaten Buleleng Cahyaningsih, Ni Ketut; Atmadja, Anantawikrama Tungga
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.v10i02.56346

Abstract

Abstract This study aims to examine the effect of individual morality variables, compensation suitability, traditional village awig-awig protection and information asymmetry on the tendency of fraud at the Village Credit Institution (LDP) in Buleleng Regency. This study uses a quantitative approach. The research sample consisted of 64 respondents consisting of the Chair and staff of the LPD finance or bookkeeping department from 32 LPD samples in Buleleng Regency, which were determined by the Purposive Sampling method. The type of data used is a questionnaire distributed directly to the respondents. Technical analysis of the data used is multiple linear regression analysis and data presentation assisted by SPSS 26.0 for windows program. The results of this study indicate that individual morality has a negative and significant effect on the tendency of fraud at the Village Credit Institution (LPD), the suitability of compensation has a negative and significant effect on the tendency of fraud at the Village Credit Institution (LPD) for the protection of traditional village awig-awig. has a negative and significant effect on the tendency of fraud at the Village Credit Institution and information asymmetry has a positive and significant effect on the tendency of fraud at the Village Credit Institution (LPD) in Buleleng Regency. Keywords : individual morality, compensation suitability, protection of traditional village awig-awig, information asymmetry, tendency to fraud

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