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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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Dampak Kepemilikan Ponsel terhadap Pendapatan Petani: Bukti Dari Mikrodata di Indonesia Fazaalloh, Al Muizzuddin; Prestianawati, Silvi Asna; Athoillah, Moh.
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.v13i1.76599

Abstract

Farmers in Indonesia play a crucial role in providing staple foods for the community. However, the welfare of farmers remains an unresolved issue to date. With the advancement of technology, collaboration between agricultural activities and the utilization of technology such as mobile phones should be possible, which can increase farmers' income. This study aims to analyze how mobile phone ownership among farmers can improve the welfare of farmers in Indonesia. Using microdata sourced from the World Bank's Global Financial Inclusion Index, this research employs Ordered Logistic Regression to analyze the data. The results of the data analysis indicate a significant tendency of variables such as gender, age, farmers' residential location, and savings behavior towards increasing farmers' income associated with farmers' mobile phone ownership. With the significance generated from these variables, this study can serve as a basis for agricultural stakeholders and policymakers to determine more beneficial agricultural strategies and strengthen policies that can improve farmers' welfare in the current digital era.
PENGARUH GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP FINANCIAL DISTRESS AKIBAT PANDEMI COVID-19 PADA PERUSAHAAN PROPERTIES DAN REAL ESTATE YANG TERDAFTAR DI BEI PADA TAHUN 2019-2022 M. Rega, Ghozaly; Ni Wayan Yulianita Dewi
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.v13i1.76737

Abstract

This research aims to determine the influence of Good Corporate Governance and Financial Performance on Financial Distress Due to the Covid-19 Pandemic in Property and Real Estate Companies Listed on the IDX in 2019-2022. This research is quantitative research using secondary data obtained from the official IDX website and also from the official websites of related companies and measured using a ratio scale. The population in this research is all Property and Real Estate Companies registered on the IDX in 2019-2022. The sampling technique in this research used a purposive sampling method. Using a sample of 20 Properties and Real Estate companies listed on the IDX in 2019-2022. Data analysis in this research used descriptive analysis, classical assumption testing, multiple linear regression analysis and hypothesis testing with the help of the SPSS version 25.0 program. The results of this research show that: (1) Institutional Ownership has no effect on Financial Distress, (2) Managerial Ownership has no effect on Financial Distress, (3) Current Ratio has a positive effect on Financial Distress, (4) Quick Ratio has a positive effect on Financial Distress, and (5) Total Asset Turnover has no effect on Financial Distress
Gaol, Winarty Olivia Br Lumban PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, KOMISARIS INDEPENDEN, DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 Br. Lumban Gaol, Winarty Olivia; Ni Luh Gede Erni Sulindawati
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.v13i1.76973

Abstract

This study aims to analyze the effect of Corporate Social Responsibility disclosure, Independent Commissioners, Managerial Ownership, on Company Value in coal sub sector companies in 2020-2022. This type of research is quantitative research using secondary data obtained through the the company’s annual financial statements. The population of this study is the coal sub sector companies listed on the Indonesia Stock Exchange, using a purposive sampling method to determine the sample. Samples that meet the criteria is 14 companies with a total of three years of observation, namely 2020-2022, so the number of samples obtained is 42. The data analysis technique is multiple linear regression analysis using SPSS 23.0 for windows. The results show that corporate social responsibility has a positive but not significant effect on company value, independent commissioners has positive but no significant effect on company value, managerial ownership has a positive and significant effect on company value. And corporate social responsibility, independent commissioners and managerial ownership has a simultaneously effect on company value.
Pengaruh Kualitas Laporan Keuangan, Debt Maturity dan Tangibility Terhadap Efisiensi Investasi Pada Perusahaan Food and Baverage yang Terdaftar di Bursa Efek Indonesia Putu Selbita Gea Serima; Lucy Sri Musmini
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.v13i1.77505

Abstract

This research was conducted to examine the following effects (1) Knowledge of taxpayers on motor vehicle tax compliance. (2) Tax sanctions against motor vehicle taxpayer compliance. (3) Drive thru SAMSAT system for motor vehicle tax compliance. This research uses the type of causal associative research. Associative research is research that serves to explain the relationship between two or more variables and causal (cause and effect) is a form of relationship between two or more variables that influence each other. The results in this study indicate that the variable taxpayer knowledge (X1) has a positive and significant effect on motor vehicle taxpayer compliance, tax sanctions (X2) has a positive and significant influence on motor vehicle taxpayer compliance, and the SAMSAT drive thru system (X3) has a positive and significant influence on motor vehicle tax compliance.
PENGARUH ANGGARAN KAS, MODAL KERJA, DAN FINANCIAL LEVERAGE TERHADAP PENDAPATAN USAHA (Studi Kasus pada UMKM di Kecamatan Buleleng): Studi Kasus pada UMKM di Kecamatan Buleleng I Gst Ayu Agung Ari Pradnyan Sinta Dewi; I Gede Putu Banu Astawa
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.v13i1.77521

Abstract

This research aims to determine the effect of cash budget, working capital and financial leverage on MSME business income in Buleleng District. The research that will be used in this research is quantitative research. Data collection was carried out by distributing questionnaires and then the data was processed using the SPSS application. The collected data will be tested using descriptive statistical analysis, instrument testing, classical assumption testing and hypothesis testing. The total number of respondents was 240 MSMEs in the trade sector in Buleleng District. The research results showed that (1) Cash Budget (X1) obtained a significant probability value of t of 0.000, which means it was smaller than 0.05 and B had a positive sign of 0.734. So the cash budget variable has a positive and significant effect on MSME business income. (2) Working Capital (X2) obtained a significance probability value of t of 0.001, which means it is smaller than 0.05 and B has a positive sign of 0.317, which means that working capital has an effect on MSME business income. (3) Financial Leverage (X3) obtained a significance probability value of t of 0.000, which means it is smaller than 0.05 and B has a positive sign of 0.366, which means financial leverage has a positive and significant influence on MSME business income.
Pengaruh Good Corporate Governance, Pengendalian Internal Dan Kesesuaian Kompensasi Terhadap Pencegahan Kecurangan (Fraud) Dalam Pengelolaan Dana Bumdes: Kata kunci: good corporate governance, pengendalian internal, kesesuaian kompensasi, pencegahan kecurangan. Luh Tusna Putri Darmayanti; Nyoman Ari Surya Darmawan
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 2 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i2.77733

Abstract

The implementation of this research involves finding out the influence of good corporate governance, internal control and appropriate compensation on preventing fraud in managing the flow of BUMDes funds. This research is quantitative research with primary data sources in the form of questionnaires with 65 respondents. The method used in the research sample selection process is purposive sampling technique. The data analysis techniques used are validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, coefficient of determination tests and t tests with the help of STATA. The research results show that good corporate governance, internal control and compensation suitability have a substantially positive influence on fraud prevention in the management of BUMDes funds in Sawan District.
Pengaruh Profitabilitas, Struktur modal dan Pertumbuhan Perusahaan terhadap Nilai Perusahaan (Studi Pada Bank Perkreditan Rakyat di Kabupaten Buleleng Tahun 2019-2023): Studi pada Bank Perkreditan Rakyat di Kabupaten Buleleng Tahun 2019-2023 Ni Komang Wina Seftiani; Putu Riesty Masdiantini
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 2 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i2.78171

Abstract

This research aims to determine the effect of profitability, capital structure and company growth on company value at Rural Banks in Buleleng Regency in 2019-2023. This type of research is quantitative research with descriptive analysis. Data collection is carried out by recording data related to the problem to be studied from documents owned by the company. The type of data used is secondary data obtained from the website www.ojk.ac.id in the form of quarterly financial reports for BPRs in Buleleng Regency for the 2019-2023 period. The population in this research is all BPRs in Buleleng Regency registered with the Financial Services Authority, totaling 8 BPRs. The sample in this study used a saturated sampling technique by taking the entire research population with a sample size of 40 data. The results of this research partially show that; (1) profitability has a positive and significant effect on company value; (2) capital structure has no effect on company value; and (3) company growth has no effect on company value.
Pengaruh Pemahaman Akuntansi, Sistem Informasi Akuntansi, dan Fungsi Dewan Pengawas terhadap Kualitas Laporan Keuangan pada Badan Usaha Milik Desa di Kecamatan Buleleng Kadek Diana Dwiyanti; Desak Nyoman Sri Werastuti
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 2 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i2.78192

Abstract

This study aims to partially examine the effect of accounting understanding, accounting information systems, and supervisory board functions on the quality of financial statements of Village-Owned Enterprises in Buleleng District. This research was included in a quantitative approach with multiple linear regression analysis techniques. The population used in this study was 12 Village-Owned Enterprises in Buleleng District. By using purposive sampling techniques, there were a total of 80 respondents. The data collection method used questionnaires distributed to 80 people, but the number of questionnaires that returned and could be processed was 67 questionnaires. Data processed using SPSS 26 for Windows includes descriptive statistics, instrument tests, classical assumption tests, and hypothesis tests. The results showed that: (1) accounting understanding has a positive and significant effect on the quality of financial statements; (2) accounting information system has a positive and significant effect on the quality of financial statements; (3) the function of the supervisory board does not affect the quality of financial statements.
Pengaruh Literasi Keuangan, Akses Modal, Dan Motivasi Pelaku Usaha Terhadap Peningkatan Kinerja Usaha Pada UMK Di Kecamatan Buleleng Dewi, Nyoman Aprilia Kartika; Wahyuni, Made Arie
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 2 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i2.78444

Abstract

This research aims to determine the influence of financial literacy, access to capital, and motivation of business actors on improving the performance of Micro and Small Enterprises in Buleleng District. The independent variables in this research are Financial Literacy, Access to Capital, and Motivation of Business Actors and the dependent variable in this research is increased business performance. The population in this study was 1,346 Micro and Small Enterprises in Buleleng District using sampling techniques, namely convenience sampling and the Slovin formula. The number of respondents in this research was 226 business actors. Sample collection in this study used a questionnaire that was measured using a Likert scale and the questionnaire was distributed using two methods, namely visiting the business premises directly and sending the questionnaire using Google Form via the WhatsApp application. The types of data used in this research are primary data and secondary data. Primary data in this research was obtained through the results of filling out questionnaires by respondents and secondary data in this research was data obtained from the Department of Trade, Industry and Cooperatives, Micro and Small Enterprises in Buleleng District. The data analysis technique in this research is multiple linear regression analysis using SPSS v.23 for Windows. From the tests carried out, the results showed that (1) Financial literacy has a positive and significant effect on increasing business performance, (2) Access to capital has a positive and significant effect on increasing business performance, and (3) Motivation of business actors has a positive and significant effect on increasing business performance.paragraf.
PENGARUH INFLASI, SUKU BUNGA, DAN SOLVABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2023 KADEK ALDI; Wahyuni, Made Arie
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 2 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i2.78494

Abstract

This study aims to determine the effect of inflation, interest rates, and solvency on company value in banking companies listed on the Indonesia Stock Exchange in 2021-2023. This research is quantitative research using secondary data. The sample in this study amounted to 138 companies. Data analysis techniques in this study include normality test, heteroscedasticity test, multicollinearity test, autocorrelation test, t test and determination coefficient test. The results of the study show that inflation has a negative and insignificant effect on company value, interest rates (BI Rate) have a negative and significant effect on company value, and solvency (DER) has a negative and significant effect on company value. In the coefficient of determination test, adjusted R square data results of 7.5% can be explained by inflation, interest rates, and solvency, while the remaining 92.5% can be explained by the influence of other variables that are not studied by the author.

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