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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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Analisis Kondisi Pasar Modal Pra Pasca Kenaikan BI 7-Day Repo Rate: Event Study Pada Perusahaan Sektor Properti dan Real Estate Yang Terdaftar di BEI Gede Agus Indrawan; Luh Gede Kusuma Dewi
Vokasi : Jurnal Riset Akuntansi Vol. 12 No. 2 (2023): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v12i2.60052

Abstract

This study aims to determine the condition of the capital market before the increase in the BI 7-Day (Reverse) Repo Rate in terms of the average differences in trading frequency, market capitalization, abnormal returns, and trading volume activity before and after events in property and real estate sector companies on the BEI. This research was conducted using the event-study method to assess the capital market's reaction to events. The type of data used in this study is secondary data with data collection techniques using the documentation method. Determination of the sample in this study was carried out by purposive sampling method with certain criteria so as to obtain a sample of 60 companies. The analysis technique used in this study is the Wilcoxon-Signed Rank Test with an observation period of 10 stock exchange working days. The results of the study show that: (1) there is no difference in the average trading frequency before and after the increase in the BI 7-Day Repo Rate. (2) there is a difference in the average market capitalization before and after the increase in the BI 7-Day Repo Rate. (3) there is no difference in the average abnormal return before and after the increase in the BI 7-Day Repo Rate. (4) there is no difference in average trading volume activity before and after the increase in the BI 7-Day Repo Rate.
Pengaruh Personal Capability dan Sikap Meboya Terhadap Kompleksitas Penyusunan Laporan Keuangan Berdasarkan SAK EMKM pada UMKM di Kabupaten Buleleng Ni Luh Gede Yastini; Sunitha Devi
Vokasi : Jurnal Riset Akuntansi Vol. 12 No. 2 (2023): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v12i2.60386

Abstract

This study aims to determine the effect of personal capability and meboya attitude on the complexity of preparing financial reports based on SAK EMKM on MSMEs in Buleleng Regency. This study uses a quantitative approach. The population used is all MSMEs that already have business licenses in Buleleng Regency in 2022. The research uses purposive sampling. Based on the sampling method, the samples obtained were 167 productive MSMEs. The data source used is primary data using a questionnaire measured using a Likert and dummy scale. The data were then analyzed using descriptive statistical analysis, data quality test, classical assumption testing, and hypothesis testing with the SPSS v.25. The study found that (1) Personal Capability had a positive effect on the complexity of preparing financial reports based on SAK EMKM; and (2) Meboya's attitude had a negative effect on the complexity of preparing financial reports based on SAK EMKM.
Determinan terhadap Pendeteksi Tindakan Fraud dengan Corporate Culture sebagai Pemoderasi (Studi Kasus pada PLN ULP Bangli) : (Studi Kasus pada PLN ULP Bangli) intan handayani; Made Arie Wahyuni
Vokasi : Jurnal Riset Akuntansi Vol. 12 No. 2 (2023): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v12i2.60778

Abstract

This research was conducted to examine the effect of ethical behavior, Machiavellian, and the effectiveness of the whistleblowing system on fraud detection with corporate culture as a moderation at PLN ULP Bangli. This study uses a quantitative approach. The population in this study were all PLN ULP Bangli employees, namely 114 employees. This research sample determined by purposive sampling technique. Therefore, the sample used was 98 employees. Data was collected using a questionnaire with the scale used, namely the Likert scale. Then the data were analyzed with several analyzes in the SPSS 26 program, and moderating variable interaction test. The results showed that ethical behavior, Machiavellian and effectiveness of the whistleblowing system have a positive and significant effect on fraud prevention, and ethical behavior, Machiavellian and effectiveness of the whistleblowing system have a positive and significant effect on fraud prevention with corporate culture as a moderator.
PENGARUH FLYPAPER EFFECT TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH PROVINSI/KABUPATEN/KOTA SE-BALI DAN JAWA TAHUN 2019-2021 Putu Dany Indrawan Sidhi; Nyoman Ayu Wulan Trisna Dewi
Vokasi : Jurnal Riset Akuntansi Vol. 12 No. 2 (2023): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v12i2.61130

Abstract

This study aims to analyze the phenomenon of the flypaper effect on the financial performance of provinces/districts/cities throughout Bali and Java in 2019-2021. This study used two regression data tests, namely multiple linear regression and simple linear regression. The sample selection was carried out using purposive sampling method in order to obtain a total sample of 126 local governments. The results of the study found that 1) the General Allocation Fund (DAU) has a significant effect on capital expenditures; 2) Special Allocation Funds have no significant effect on capital expenditures; 3) Profit Sharing Fund (DBH) has no significant effect on capital expenditure; 4) Regional Original Income (PAD) has no significant effect on capital expenditure; 5) The coefficient of DAU on capital expenditure is greater than PAD on capital expenditure, which means that there has been a flypaper effect; 6) Flypaper effect has no significant effect on financial performance. Based on this condition, it is hoped that local governments will continue to maximize the role of PAD in conducting regional expenditures so that there is no dependence on balancing funds.
Pengaruh Aplikasi M-Pajak, Sosialisasi Perpajakan, dan Tax Complience Cost terhadap Kepatuhan Wajib Pajak UMKM Orang Pribadi yang Terdaftar di KPP Pratama Singaraja Bagus Palguna I Gusti; Eka Dianita Marvilianti Dewi Putu
Vokasi : Jurnal Riset Akuntansi Vol. 12 No. 2 (2023): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v12i2.61195

Abstract

This research aims to know the influence of the M-Pajak application as a Modernization of the Tax Administration System, Tax Socialization, and Tax Compliance on the Compliance Level of MSME Taxpayers (Wajib Pajak UMKM) who are registered and actively fulfill their tax obligations at Kantor Pelayanan Pajak (KPP) Pratama Singaraja. This research is classified as quantitative research with a total of 128 individual taxpayers who are registered at KPP Pratama Singaraja. The sampling technique in this research used a purposive sampling method. The data used are primary data using distributed questionnaires. Collected data processed by IBM SPSS version 24 software. Partial testing shows that all the independent variables in this study have a positive effect on Taxpayer Compliance.
Pengaruh Pengetahuan Perpajakan, Tingkat Pendapatan, dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Pada Wajib Pajak Kendaraan Bermotor di Kabupaten Buleleng): Studi Kasus pada Wajib Pajak Kendaraan Bermotor di Kabupaten Buleleng Kadek Sintia Dwi Cahyani; Lucy Sri Musmini
Vokasi : Jurnal Riset Akuntansi Vol. 12 No. 2 (2023): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v12i2.61553

Abstract

This research was conducted with the aim of knowing the effect of the variable knowledge of taxation, level of income, and quality of tax service on taxpayer compliance with motorized vehicles that have been registered at the Buleleng District Samsat Office. This study uses a type of quantitative research by distributing questionnaires using a Likert scale measurement. The sampling method in this study was the Solven formula, with a maximum tolerated error of 5%, so that 400 respondents were obtained from a total of 474,431 motorized vehicle tax obligations. Data analysis in this study used multiple linear regression analysis with the help of SPSS Statistics 26. The findings of this study are that knowledge of taxation and the quality of tax authorities have a positive and significant effect on taxpayer compliance for motorized vehicles, while the level of income has no significant effect on taxpayer compliance motor vehicles
Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Dan Solvabilitas Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Sektor Barang Konsumsi Yang Terdaftar Di BEI Periode 2018-2021 Komang Pande Rita Septiani; Made Arie Wahyuni
Vokasi : Jurnal Riset Akuntansi Vol. 12 No. 2 (2023): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v12i2.61598

Abstract

This study aims to determine the influence of corporate social responsibility, company size, and solvency on the financial performance of manufacturing companies in the consumer goods sector listed on the IDX for the 2018-2021 period. This study used quantitative methods with secondary type data. The data is in the form of an annual report obtained from the Indonesia Stock Exchange website, namely www.idx.co.id. Sample determination was carried out by purposive sampling method with certain criteria and obtained 72 company samples. The analysis technique used is multiple linear regression analysis using SPSS software version 25. The results showed that: (1) partially corporate social responsibility did not have a significant effect on financial performance, (2) partially the size of the company had a significant positive effect on financial performance, (3) partially solvency had a significant negative effect on financial performance.
PENGARUH INTELLECTUAL CAPITAL (IC) TERHADAP IMPLEMENTASI PEMBENTUKAN CADANGAN KERUGIAN PENURUNAN NILAI (CKPN) PSAK 71 DAN KESEHATAN PERUSAHAAN PERBANKAN Sinta Kumala Sumertaputri; Sunitha Devi
Vokasi : Jurnal Riset Akuntansi Vol. 12 No. 2 (2023): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v12i2.61811

Abstract

This study examines the impact of intellectual capital on the implementation of the formation of PSAK CKPN 71 and bank soundness level in 44 banks registered on the Indonesia Stock Exchange (BEI). Using Resource-Based Theory as a theoretical framework, the study analyzes data from the year 2020 and uses regression analysis to test the relationship between intellectual capital, the implementation of PSAK CKPN 71, and bank soundness level. The study finds that intellectual capital has a positive impact on the implementation of the formation of PSAK CKPN 71. The study also finds that intellectual capital has a positive impact on bank soundness level, as measured by the RGEC index. The study suggests that banks should continue to invest in the development of their intellectual capital to enhance soundness level and their ability to implement PSAK CKPN 71 to comply with regulatory requirements and maintain their financial stability, especially during challenging economic times. However, the study has several limitations, including a small sample size, doesn’t examine the specific components of intellectual capital, and focuses on only one country's sector. Despite these limitations, the study contributes to the literature on intellectual capital, PSAK CKPN 71, and bank soundness level, and provides practical implications for banks and policymakers in Indonesia. Keywords : Intellectual capital, CKPN PSAK 71, Bank soundness level, RGEC
PENGARUH PENGENDALIAN INTERNAL, INTERNAL LOCUS OF CONTROL, DAN BYSTANDER EFFECT TERHADAP KECURANGAN PADA LEMBAGA PERKREDITAN DESA DI KECAMATAN KINTAMANI Ni Putu Dian Ganesuari Dian; I Made Pradana Adiputra
Vokasi : Jurnal Riset Akuntansi Vol. 12 No. 2 (2023): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v12i2.61921

Abstract

This study aims to determine the effect of internal control, internal locus of control and bystander effect on fraud. This research is a type of quantitative research with a total of 117 respondents from Village Credit Institutions in the Kintamani District. Samples were selected using criteria with purposive sampling technique. The data used is primary data obtained from distributing questionnaires directly to respondents. The data analysis technique used was multiple linear regression analysis which was processed using SPSS version 20. The results showed that internal control had a negative and significant effect on fraud, internal locus of control had a negative and significant effect on fraud, and bystander effect had a positive and significant effect on fraud. The coefficient of determination test shows that the internal control, internal locus of control and bystander effect can explain fraud by 37.1 percent. Based on the results of these studies, the recommendations for improvement in this study are focused on adding other independent variables, such as suitability of compensation and management morality, so that the results of the research will be able to increase the value of the coefficient of determination.
Pengaruh Keputusan Investasi, Keputusan Pendanaan, dan Profitabilitas Terhadap Nilai Perusahaan (Studi Kasus pada Sektor Transportasi dan Logisitik yang Terdaftar di Bursa Efek Indonesia Tahun 2019 - 2021): Studi Kasus pada Sektor transportasi dan Logistik yang terdaftar di Bursa Efek Indonesia Tahun 2019 – 2021 Fidela Netha Setiani; I Gede Putu Banu Astawa
Vokasi : Jurnal Riset Akuntansi Vol. 12 No. 2 (2023): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v12i2.61934

Abstract

There is a phenomenon of fluctuations that tend to decrease in the stock index of the transportation and logistics sector which is the main factor in research related to company value. This study aims to examine the effect of investment decisions, funding decisions, and profitability partially and simultaneously on company value in the transportation and logistics sector listed on the Indonesia Stock Exchange in 2019 – 2021. This research is a quantitative study using multiple linear regression analysis techniques with the help of SPSS program version 26. The data used in this research is secondary data. The sample is determined by purposive sampling technique or based on certain criteria so as to obtain 51 samples. The results of this study indicate that: (1) investment decisions partially have a positive but not significant effect on firm value, (2) funding decisions partially have a positive and significant effect on firm value, (3) profitability partially has a positive and significant effect on firm value, (4) investment decisions, funding decisions, and profitability simultaneously have a positive and significant effect on firm value.

Page 20 of 32 | Total Record : 320

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