cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
I Gede Agus Pertama Yudantara
Contact Email
agus_yuda126@yahoo.co.id
Phone
+6281337236096
Journal Mail Official
agus_yuda126@yahoo.co.id
Editorial Address
Jalan Udayana Nomor 11 Singaraja Bali
Location
Kota denpasar,
Bali
INDONESIA
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
 19   20   21   22   23 
Pengaruh Akuntansi Pertanggungjawaban, Partisipasi Anggaran, Dan Kejelasan Sasaran Anggaran Terhadap Kinerja Hotel Berbintang Di Kabupaten Buleleng Nyoman Agus Mahapradnya; I Putu Hendra Martadinata
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.v12i2.62143

Abstract

This study aims to test whether responsibility accounting, budget participation, and clarity of budget targets affect the performance of star hotels in Buleleng Regency. This type of research is a quantitative research. The population in this study were all managers working in 15 star hotels in Buleleng Regency. The samples were selected using a purposive sampling technique and a total of 68 samples were obtained. The data obtained were then analyzed using multiple regression analysis. The results of the study show that (1) responsibility accounting has a positive effect on hotel performance. (2) budget participation has a positive effect on hotel performance, (3) budget target clarity has a positive effect on hotel performance, and (4) responsibility accounting, budget participation, and budget target clarity have a simultaneous effect on hotel performance. This shows that responsibility accounting, budget participation, and clarity of budget targets can affect the performance of star hotels in Buleleng Regency. This research is expected to contribute to academic studies regarding responsibility accounting, budget participation, and clarity of budget targets on hotel performance. For the hotel management, it is expected to utilize the results of this research as a consideration in improving hotel performance by providing education and training, developing measurable performance standards, enhancing communication between management and employees, setting clear and specific target goals, conducting regular evaluations, and ensuring clear communication regarding the budget goals of the hotel.  
PENGARUH MODAL USAHA, LITERASI KEUANGAN DAN PENGGUNAAN SOCIAL COMMERCE TERHADAP KEBERLANJUTAN USAHA MIKRO, KECIL DAN MENENGAH DI KECAMATAN BULELENG Kadek Windayani Purnama Dewi; Nyoman Trisna Herawati
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.v12i2.62145

Abstract

This study aims to determine the positive and significant influence of business capital, financial literacy and the use of social commerce on the sustainability of micro, small and medium enterprises in Buleleng District. The population of this study is MSME actors who already have business licenses and are registered in Dinas Perdagangan, Perindustrian dan Koperasi, UKM Kabupaten Buleleng and total is 842 businesses. The sampling technique used was purposive sampling and the slovin formula as many as 89 respondents. Research data collection was carried out using questionnaires which were distributed directly and through Google forms. Data analysis techniques in this study consisted of descriptive statistical analysis, data quality testing, classical assumption testing, multiple linear regression analysis and hypothesis testing using the SPSS v.20 program. The results of the study show that (1) business capital has no effect on business continuity, (2) financial literacy has a positive and significant effect on business continuity and (3) the use of social commerce has a positive and significant effect on business continuity.
PENGARUH INDEPENDENSI, PENGALAMAN KERJA, SKEPTISME PROFESIONAL AUDITOR, FEE AUDIT DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK (KAP) DI PROVINSI BALI Ni Kadek Mariyati1, Ni Kadek Sinarwati2 1,2 Program Studi S1 Akuntan Ni Kadek Mariyati; Ni Kadek Sinarwati
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.v12i2.62243

Abstract

Audit quality is very important in order to maintain the trust of clients and those who use audit reports. The profession of public accounting is a profession of public trust so that people obtain reliable financial information as a basis for decision making. The purpose of the research is to determine the effec of independence, work experience, professional skeptism, audit fee and time budget pressure on audit quality at Public Accountants in Bali. This research used questionnaire for collecting data and found 55 respondents that met the criteria. This study used multiple linear regression analysis for hypothesis testing. The results of this study indicate variable independence, work experience and professional skeptism auditor have positive effect on audit quality but audit fee and time budget pressure dont have significant effect on audit quality.
Pengaruh Interest Rate, Capital Adequacy Ratio, Dan Non Performing Loan Terhadap Return On Asset Lembaga Perkreditan Desa I Made Aribawa; I Putu Gede Diatmika
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.v12i2.62813

Abstract

This study aims to determine the effect of interest rates, capital adequacy ratios, and non-performing loans on return on assets. This type of research is quantitative by using instruments in its measurement and statistical management. This research was conducted in Bangli District. The population in this study were all LPD in Bangli District with a total of 23 LPD. The financial statements that will be examined are in 2018-2021 or for four years, so that the total population in this study totals 92 reports. Determination of the sample using the total sampling method, so that a sample of 72 was obtained. The research data was obtained directly at the LPLPD in Bangli Regency which was then processed using multiple linear regression analysis tests with the help of SPSS 25.The results of the study show that interest rates and non-performing loans have a significant negative effect on return on assets, and the capital adequacy ratio has a significant positive effect on return on assets.
Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Alokasi Belanja Modal dengan Budget Ratcheting Sebagai Variabel Moderasi: (Studi Pada Pemerintah Daerah Kabupaten dan Kota di Provinsi Bali) Ni Luh Putu Dita Silviani; 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.v12i2.63761

Abstract

This study aims to determine the effect of regional original income and balancing funds on the allocation of capital expenditure and to determine the effect of budget ratcheting in moderating the relationship of each independent variable to the allocation of capital expenditure in district/city regional governments in the Province of Bali. The type of data in this research uses secondary data in the form of regional government financial reports in the form of APBD and LRA with a span of 6 years (2016-2021). This study uses data analysis in the form of tiered linear regression. The results of this study indicate that regional original income and balance funds have a significant positive effect on capital expenditure allocation. Furthermore, budget ratcheting has moderation properties, strengthening the influence of PAD on the allocation of capital expenditures and the effect of balancing funds on the allocation of capital expenditures  
Pengaruh Moralitas Individu, Budaya Organisasi, Good Corporate Governance Dan Ineffective Monitoring terhadap Kecendrungan Kecurangan Akuntansi pada LPD Se-Kecamatan Seririt Nugroho, Bagus Yudianto; Dewi, Nyoman Ayu Wulan Trisna
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 1 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i1.44318

Abstract

This study aims to determine individual morality, organizational culture, good corporate governance and ineffective monitoring of the tendency of accounting fraud in LPDs in Seririt District. This research uses descriptive quantitative method. The study population was all LPDs in Seririt District, totaling 25 LPDs and with a total of 100 LPD administrators. In this study, the researcher used a sampling technique, namely purposive sampling. The sample used is 84 people. Data collection techniques by conducting observation and questionnaires. The data from this research instrument were collected and then tested for data quality by instrument testing (validity and reliability test), classical assumption test (normality test, multicollinearity test, and heteroscedasticity test), and hypothesis testing (multiple linear regression analysis, partial significance test (statistical test). t) and the coefficient of determination test). The results of this study indicate that individual morality, organizational culture, good corporate governance and ineffective monitoring partially have a positive and significant effect on the tendency of accounting fraud.
Pengaruh Digitalisasi UMKM, Persepsi Atas Informasi Akuntansi, dan Prinsip Going-Concern Terhadap Efektivitas Pelaporan Keuangan UMKM sesuai SAK EMKM Pradnya, Putu Diah Pradnya Paramitha; Gede Adi Yuniarta
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 1 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i1.61332

Abstract

The purpose of this study is to empirically examine the partial effects of digitalization of SMEs, perceptions of accounting information, and the going-concern principle on the effectiveness of financial reporting in accordance with SAK EMKM in SMEs in Buleleng Regency. The study used active SMEs that have been operating in Buleleng Regency for at least one year as research subjects. A quantitative approach was used, data were collected through questionnaires, analyzed using multiple linear regression analysis and hypothesis testing by SPSS version 20 for Windows. The sample was determined using the Purposive Sampling method, and 100 respondents were obtained. The results indicate that (1) digitalization of SMEs has no significant effect on the effectiveness of financial reporting in accordance with SAK EMKM, (2) perceptions of accounting information have a significant effect on the effectiveness of financial reporting in accordance with SAK EMKM, and (3) the going-concern principle has a significant effect on the effectiveness of financial reporting in accordance with SAK EMKM.
Pengaruh Growth Opportunity, Peringkat Proper, Media Exposure dan Tipe Industri terhadap Pengungkapan Emisi Karbon pada Perusahaan LQ45 saraswati, ayu; Yuniarta, Gede Adi
Vokasi : Jurnal Riset Akuntansi Vol. 12 No. 3 (2023): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v12i3.63972

Abstract

The phenomenon of climate change is the result of an increase in the amount of carbon emissions. The impact of this phenomenon is an increase in natural disasters that can affect various sectors, including the economic sector. However, the carbon emissions disclosure in Indonesia is still voluntary. The purpose of this research is to determine the effect of growth opportunity, PROPER rating, media exposure, and type of industry on carbon emissions disclosure. The research method used is a quantitative method, the type of data used is secondary data. Carbon emissions disclosure is measured by adopting the CDP (Carbon Disclosure Project) check list. The population consists of companies in the LQ45 Index for the period August 2018-February 2021 and the sample selection using purposive sampling and selected 39 companies from various sectors. The data analysis technique used multiple regression test. The results of this study showed that growth opportunity, PROPER rating, and type of industry have no effect on carbon emissions disclosure, while the media exposure has a positive effect on carbon emissions disclosure.  
Pengaruh Transaksi Pihak Berelasi atas Hubungan Profitabilitas, Kebijakan Hutang, dan Preferensi Risiko Eksekutif terhadap Tax Avoidance: Studi Pada Perusahaan Sektor Energi Yang Terdaftar Di BEI Periode 2019-2021 Ni Kadek, Budastri Sapta Reni; Yasa, I Nyoman Putra
Vokasi : Jurnal Riset Akuntansi Vol. 12 No. 3 (2023): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v12i3.64339

Abstract

The purpose of this research is to examine the influence of profitability, debt policy and executive risk preferences on tax avoidance, as well as to examine the effect of Related Party Transactions in moderating the influence between profitability, debt policy and executive risk preferences. This research is a quantitative study using secondary data obtained from the financial reports of companies listed on the Indonesia Stock Exchange. The population in this study are energy sector companies listed on the Indonesia Stock Exchange in the 2019-2021 period, namely 81 companies. The method of determining the sample used was purposive sampling obtained by 22 companies as a sample. Data analysis technique used is descriptive data analysis technique, regression test, and test the coefficient of determination and moderation regression test. The results of this study indicate that Profitability has a significant negative effect on tax avoidance, and debt policy and executive risk preferences have a significant positive effect on tax avoidance, Related Party Transactions are able to strengthen the relationship between profitability, debt policy and executive risk preferences on tax avoidance.
Pengaruh Tingkat Inflasi, Right Issue, dan Earnings Per Share (EPS) terhadap Harga Saham pada Perusahaan Industri Makanan dan Minuman yang Terdaftar di BEI Periode 2017-2021 Andayani, Putu Risma; Werastuti, Desak Nyoman Sri
Vokasi : Jurnal Riset Akuntansi Vol. 12 No. 3 (2023): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v12i3.64353

Abstract

This research uses food and beverage industry companies that have been listed on the IDX in the 2017-2021 period. Where this study uses 3 independent variables, namely there are 3 of them the inflation rate variable, the Right Issue variable, and the Earnings Per Share variable. As for the dependent variable, namely stock prices. The purpose of this study is to determine the effect of the Inflation Rate, Right Issue, and Earnings PerShare on stock prices. What was done to achieve the research objectives was to use data derived from 165 samples of financial reports or annual reports that had been determined previously through a purposive sampling technique. And processed with SPSS 25.0. The results showed that the negative inflation rate had no significant effect on stock prices, while the Right Issue had a positive and significant effect on the stock prices of food and beverage industry companies.  

Page 21 of 32 | Total Record : 320

 19   20   21   22   23 

Filter by Year

2012 2025


Reset
Filter By Issues
All Issue Vol. 14 No. 3 (2025): Vokasi: Jurnal Riset Akuntansi Vol. 14 No. 2 (2025): Vokasi: Jurnal Riset Akuntansi Vol. 14 No. 1 (2025): Vokasi: Jurnal Riset Akuntansi Vol. 13 No. 3 (2024): Vokasi: Jurnal Riset Akuntansi Vol. 13 No. 2 (2024): Vokasi: Jurnal Riset Akuntansi Vol. 13 No. 1 (2024): Vokasi: Jurnal Riset Akuntansi Vol. 12 No. 01 (2023): Vokasi: Jurnal Riset Akuntansi Vol. 12 No. 3 (2023): Vokasi: Jurnal Riset Akuntansi Vol. 12 No. 2 (2023): Vokasi: Jurnal Riset Akuntansi Vol. 11 No. 02 (2022): Vokasi: Jurnal Riset Akuntansi Vol. 11 No. 01 (2022): Vokasi: Jurnal Riset Akuntansi Vol. 10 No. 02 (2021): Vokasi: Jurnal Riset Akuntansi Vol. 10 No. 01 (2021): Vokasi: Jurnal Riset Akuntansi Vol. 9 No. 2 (2020) Vol 9, No 2 (2020) Vol 9, No 1 (2020) Vol. 9 No. 1 (2020) Vol. 8 No. 2 (2019) Vol 8, No 2 (2019) Vol 8, No 1 (2019) Vol. 8 No. 1 (2019) Vol 7, No 2 (2018) Vol. 7 No. 2 (2018) Vol 7, No 1 (2018) Vol. 7 No. 1 (2018) Vol 6, No 2 (2017) Vol. 6 No. 2 (2017) Vol. 6 No. 1 (2017) Vol 6, No 1 (2017) Vol 2, No 2 (2013) Vol. 2 No. 2 (2013) Vol. 2 No. 1 (2013) Vol 2, No 1 (2013) Vol. 1 No. 1 (2012) Vol 1, No 1 (2012) More Issue