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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 Pengungkapan Environmental, Social, and Governance (ESG) Terhadap Profitabilitas I Komang Bayu Arta Jaya; I Putu Hendra Martadinata
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.v13i2.78769

Abstract

This research was conducted to examine the influence of Environmental, Social, and Governance (ESG) disclosure on the profitability of companies in the oil, gas, and coal mining sectors listed on the Indonesia Stock Exchange from 2018 to 2022. This study employs a quantitative research approach. Secondary data for the research were obtained from the Indonesia Stock Exchange (IDX) website, available at www.idx.co.id, to collect annual report data, and from the official websites of the companies to gather sustainability report data. The sample size for this study comprises 159 companies, selected through purposive sampling method. The findings of this research indicate that (1) environmental disclosure has a significant negative effect on company profitability, (2) social disclosure has a significant positive effect on company profitability, and (3) governance disclosure has a positive but nonsignificant effect on company profitability.
Peran Profitabilitas, Leverage, dan Kebijakan Deviden `Terhadap Kinerja Keuangan Perusahaan Ida Ayu Kade Yamunawati; I Nyoman Putra Yasa
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.v13i2.78870

Abstract

The purpose of this research is to determine the influence of the cost of good sold, financial ratios, and dividend policy on the financial performance of technology companies listed on the BEI for the 2020-2022 period. The data in this research was obtained through the official website of the Indonesian stock exchange, namely www.idx.co.id. The sampling technique uses a purposive sampling technique with 26 technology sector companies listed on the IDX. The data collection method in this research is through financial report data from technology companies listed on the IDX.. The hypothesis test includes multiple linear regression analysis, t test, F test and coefficient of determination with the help of the IBM SPSS 26 for Windows application. The results of this research show that the variables cost of good sold, financial ratios, and dividend policy have a positive and significant effect on financial performance.
Pengaruh Capital Adequacy Ratio, Net Profit Margin, dan Kepemilikan Institusional Terhadap Kebijakan Dividen pada Perusahaan Perbankan yang Terdaftar di BEI Periode 2018-2022: Capital Adequacy Ratio, Net Profit Margin, Kepemilikan Institusional, dan Kebijakan Dividen Machfud Purnomo dan Arba'atoen, Rafi Muhammad Faqih; Gede Adi Yuniarta
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.v13i2.79378

Abstract

This research aims to determine the influence of Capital Adequacy Ratio, Net Profit Margin, and institutional ownership on dividend policy in banking companies listed on the IDX for the 2018-2022 period. The population of this research is 47 banking companies listed on the IDX for the 2018-2022 period. In this research, the sampling technique used was purposive sampling, so the number of samples used in this research was 12 companies. The data collection method uses documentation studies by taking annual financial report data and banking Dividend Payout Ratio. Data analysis in this study used multiple linear regression analysis using the SPSS version 21 for Windows program. The research results show that: (1) Capital Adequacy Ratio has a negative effect on dividend policy, (2) Net Profit Margin has a negative effect on dividend policy. (3) institutional ownership has a negative effect on dividend policy.
Mengungkap Akuntabilitas Dana Desa (APBDes) dalam Upaya Meningkatkan Pembangunan Desa Bugbug Ayudk, Vanesha; Sri Musmini, Lucy
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.v13i2.79446

Abstract

Accountability is a principle that must exist in governance, whether it be the largest or smallest level, such as village governance. Effective accountability in the implementation report of the Village Budget (APBDes) will provide ease of public access in finding and reading the accountability of APBDes implementation. This is a form of government in managing and executing an accountability system to develop a statement consistently, thus requiring a way to disclose the accountability of APBDes by the village government in efforts to improve village development and community welfare in Bugbug Village.The aim of this research is to determine how the village fund accountability (APBDes) efforts contribute to the development of Bugbug Village in 2022. The method used in this research is qualitative with a descriptive type. The data sources obtained are primary and secondary data. Data collection techniques in this research include interviews, observations, and direct documentation to the community systematically by organizing data into categories and elaborating them into units. The results of this research show that in the fiscal year 2022, the Bugbug Village government's APBDes reached IDR 3,142,562,856.00, which was allocated larger to priority programs for post-COVID-19 mitigation such as direct cash assistance and food and livestock resilience, referring to the directives of the central and district governments, which have already conducted public accountability systems through the content of reports submitted to the regional government and have been published to the public, running smoothly and in accordance with regulations.
The Analysis of Land and Building Tax Mandatory Compliance in Increasing Regional Tax Revenues in Buleleng District: Analisis Kepatuhan Wajib Pajak Bumi dan Bangunan Dalam Meningkatkan Penerimaan Pajak Daerah di Kabupaten Buleleng Putri, Shefira Marina Putri; Ni Luh Gede Erni Sulindawati
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.v13i2.79486

Abstract

To increase its regional tax revenue, Buleleng district government collects land and building tax (PBB) directly through the Buleleng Regency Regional Financial and Revenue Management Agency (BPKPD). PBB is one of the regional tax revenue sources that has potential. However, the expected targets had not been optimal. One of the reasons for this was the lack of awareness of taxpayers in paying their tax obligations. This research aimed to determine the level of mandatory compliance, inhibiting factors, and minimization efforts for the inhibiting factors. This research was descriptive and quantitative with compliance ratio analysis techniques. The data sources of this research came from primary and secondary data with data collection methods through observation, interviews, and documentation. The research findings indicate: (1) the compliance level of land and building taxpayers in Buleleng Regency was 68.80% in 2019 (compliant), 61.64% in 2020 (sufficiently compliant), 55.93% in 2021 (sufficiently compliant), and 47.33% in 2022 (non-compliant). (2) Inhibiting factors leading to a decrease in taxpayer compliance stem from both internal and external factors. (3) Efforts undertaken involve addressing internal deficiencies as a means to reduce external factors.
Pengaruh Sosialisasi, Pengalaman Kerja dan Latar Belakang Pendidikan Terhadap Pemahaman Usaha Mikro, Kecil dan Menengah dalam Menyusun Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah. Anggraini, Ni Nyoman Elisa; Dewi, Putu Eka Dianita Marvilianti Dewi
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.v13i2.79621

Abstract

This research aims to examine the influence of (1) socialization on understanding in preparing financial reports, (2) work experience on understanding in preparing financial reports, (3) educational background on understanding in preparing financial reports. The research method used is quantitative research. The population in this study consisted of all MSME actors in Buleleng Regency. Sampling was carried out using non-probability sampling with purposive sampling technique. The number of samples used in this research was 94 MSMEs that prepare financial reports in Buleleng Regency. The data used in this research is primary data collected using a questionnaire using a Likert scale. The data analysis used is multiple linear analysis using SPSS 26. The results of this research show that Socialization, Work Experience and Educational Background have a positive and significant effect on understanding in preparing financial reports.
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN UMUR PERUSAHAAN TERHADAP KETEPATAN WAKTU (TIMELINESS) PELAPORAN KEUANGAN (PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2018 – 2022) Nurkholisah, Siti; Sujana, Edy
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.v13i2.79628

Abstract

The timeliness of submitting financial reports is an important factor in presenting information as well as reflecting the quality of a company's information. The more timely the information is delivered, the more useful it will be for users of financial reports in making economic decisions. This research aims to determine the effect of profitability, liquidity, leverage, company size and company age on the timeliness of financial reporting. This research was conducted on property and real estate companies listed on the IDX for the 2018 - 2022 period. The sampling technique used purposive sampling with hypothesis testing using logistic regression analysis. The research results show that partially, profitability influences the timeliness of financial reporting of property and real estate companies listed on the IDX. Meanwhile, liquidity, leverage, company size and company age have no effect on the timeliness of company financial reporting on the IDX. Simultaneously, profitability, liquidity, leverage, company size and company age influence the timeliness of company financial reporting on the IDX.
Pengaruh Profitabilitas,Ukuran Perusahaan dan Kepemilikan Manajerial Terhadap Earning Management Pada Perusahaan Manufaktur Sub Makanan dan Minuman yang terdaftar di BEI Tahun 2019-2022: Profitabilitas,Ukuran Perusahaan dan Kepemilikan Manajerial dan Manajemen Laba Madrawan, Gede Rendy; I Gede Agus Pertama Yudantara
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.v13i2.79784

Abstract

This research aims to determine the influence of Profitability, Company Size, Managerial Ownership, on Profit Management. The population in this study were 26 sub-food and beverage manufacturing companies. In this research, the sampling technique used was purposive sampling so that a sample of 17 companies was obtained during 4 years of observation for a total of 68 data. The data source used in this research is secondary data obtained from annual report data and company financial reports. multiple linear regression analysis. In this research, the data was processed using the SPSS version 21 for Windows program. The research results show that: (1) profitability has a positive and significant effect on earnings management with a sig value of 0.000 < 0.05. (2) Company size has no significant effect on earnings management with a sig value of 0.071 > 0.05. (3) managerial ownership has no significant effect on earnings management with a sig value of 0.143 > 0.05.
ANALISIS TREND LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU (DPMPTSP) KABUPATEN BULELENG: ANALISIS TREND LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU (DPMPTSP) KABUPATEN BULELENG Ni Kadek Anggi Ariani, Anggi Ariani; 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.v13i2.79826

Abstract

The purpose of this research is to analyze trends in financial reports to assess the financial performance of the Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kabupaten Buleleng. This research uses mixed research methods. This research is a research step that combines two previously existing forms of research, namely qualitative research and quantitative research. The author examines theory by collecting data in the form of observations and documentation related to this research. Next, all the data is processed and then analyzed using an index formula which will later become a research result
Sistem Akuntansi dan Pengelolaan Keuangan pada Bank Sampah Unit (BSU) pada Praktik Operasional dan Efektivitasnya Budi Permana, Gede Anandita; Purnamawati, I Gusti Ayu
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.v13i2.79953

Abstract

This qualitative study aims to analyze the implementation of accounting and financial management systems at Bank Sampah, with a case study on operational practices and their effectiveness. Data were collected through observation and interviews to evaluate the types of accounting systems used, the problems encountered in their implementation, and how waste bank managers address these challenges. Findings indicate that waste banks generally use manual or semi-manual accounting systems to manage financial transactions. The problems encountered include failure to record accounting in accordance with the accounting cycle and the absence of financial reports compliant with the SAK EMKM standards, as well as frequent data input errors due to inconsistency among Bima Resik waste bank managers. To address these issues, waste bank managers seek more efficient alternatives in terms of human resources, provide training, and enhance understanding of basic accounting concepts. The implications of this study provide input for Bank Sampah Bima Resik to improve the effectiveness of their accounting systems and financial management to achieve sustainability and operational efficiency goals

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