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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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Penentuan Harga Pokok Produksi dengan Metode Full Costing pada Paket Upacara Manusa Yadnya Pawiwahan di Griya Panaraga Penarukan Wulan, Ni Luh Laksmitha Wulan Savitri; Ni Wayan Yulianita Dewi
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 3 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i3.82199

Abstract

Studi ini mempunyai tujuan guna mencari tahu penentuan harga pokok produksi pada uapacara manusa yadnya pawiwahan di Griya Panaraga Penarukan dengan metode full costing. Studi ini dilaksanakan menerapkan metode kualitatif deskritifi. Peneliti mengumpulkan data penelitian melalui teknik wawancara, pengamatan serta melalui dokumen-dokumen resmi. Objek studi ini ialah biaya yang timbul pada aktivitas penyelenggaraan kegiatan upacara pawiwahan yang berlangsung di Griya Panaraga Penarukan untuk alokasi biaya tenaga kerja, biaya overhead, biaya bahan baku, variable serta overhead tetap. Perolehan dari temuan ini adalah perhitungan harga pokok produksi paket banten pawiwahan madya di Griya Panaraga Penarukan dengan menerapkan metode sederhana serta teknik full costing memiliki perbandingan yang signifikan.
Mengungkap Praktik Akuntansi Family-Owned Business: Studi Kasus pada Lembaga Pelatihan Kerja (LPK) Bali International Pramini, Ni Luh Putu Nila; Lucy Sri Musmini
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 3 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i3.82386

Abstract

Penelitian ini bertujuan untuk mengungkap praktik akuntansi khususnya pada family-owned business dengan metode studi kasus pada pendekatan kualitatif. Hasil penelitian menunjukan perusahaan mencerminkan pendekatan socioemotional wealth dalam manajemen perusahaan, dilihat dari struktur kepemilikan, keterlibatan keluarga terhadap sistem transaksi yang berjalan di perusahaan. Praktik akuntansinya terus berkembang antargenerasi yang menunjukan manfaat pada proses pengelolaan kas, proses penyusunan anggaran dan proses pelaporan keuangan. Family-owned business LPK Bali International tidak menggunakan standar akuntansi umum yang berlaku, didukung oleh faktor penggunaan laporan keuangan yang sesuai kebutuhan, tingkat formalitas, serta memerlukan sumber daya manusia yang sesuai dengan karakter dan budaya keluarga. Perusahaan menggunakan praktik akuntansi yang sederhana dengan ciri pencatatan manual, berfokus pada kas, dokumentasi dan penyimpanan arsip transaksi, serta komponen penyusunan laporan keuangan yang mulai disusun menggunakan perangkat lunak. Berdasarkan perkembangannya, disarankan praktik ini terus berkembangan mulai dari pemanfaatan perangkat lunak serta penerapan standar akuntansi sesuai jenis perusahaan.
Mengungkap Persepsi Penerapan Program Asistensi Relawan Pajak di Universitas Pendidikan Ganesha Dwi Cahyani, Ni Kadek Megi; Putra Yasa, I Nyoman
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 3 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i3.82401

Abstract

Penelitian ini bertujuan untuk mengetahui persepsi mengenai penerapan program asistensi relawan pajak di Universitas Pendidikan Ganesha Sumber data yang digunakan adalah data primer. Metode pengumpulan data dilakukan melalui beberapa tahap yakni observasi, wawancara, dan dokumentasi. Metode analisis yang digunakan adalah metode kualitatif Hasil dari penelitian ini menunjukkan bahwa program asistensi relawan pajak merupakan program yang sangat bermanfaat bagi setiap entits yang terlibat dapat program ini yaitu petugas pajak, dosen tax center, wajib pajak, dan relawan pajak, memberikan bantuan kepada petugas pajak yang bertugas selama melaksanakan pelaporan SPT Tahunan, menambah akreditasi kampus yaitu Universitas Pendidikan Ganesha, memberikan bantuan kepada wajib pajak yang terkhussunya kurang dalam teknologi untuk turut serta mengetahui tata cara pelaporan SPT Tahunan memalui e-system Perpajakan dan menambah wawasan relawan pajak mengenai perpajakan yang nantinya akan berguna untuk di dunia kerja. Namun hal tersebut beriringan dengan hambatan yang dialami setiap responden pelaksanaan kegiatan program asitensi relawan pajak ini durasinya kurang lama. Terkendala miskomunikasi antara dosen tax center dengan relawan pajak yang kurang responsif. Terkendala jadwal kegiatan program asistensi relawan pajak yang kerap kali berbenturan dengan jadwal perkuliahan
Analisis Realissai Anggaran Belanja Berdasarkan Standar Akuntansi Pemerintah di Dinas Kependudukan dan Pencatatan Sipil Kabupaten Buleleng pada Periode 2018- 2021 Ni Kadek Vina Suarsini; I Gede Agus Pratama Yudantara , S.E.,M.SA.
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 3 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i3.82979

Abstract

This study aims to find out how to analyze the Expenditure Budget Realization in the Buleleng Regency Disdukcapil for the period of 2018-2021 and to find out whether there are obstacles in the preparation of the expenditure budget realization based on Government Accounting Standards if there is any way the Buleleng Regency Disdukcapil overcomes these obstacles. In this study, a quantitative descriptive method was carried out with the method of collecting data from observation, interviews, and documentation. Results of this study 1. Analysis of the realization of the 2018-2019 budget experienced good growth but in 2020 it decreased, but in 2021 it increased due to an increase and decrease in the budget due to several retired employees, and also budget cuts due to COVID 19. 2. The preparation of the realization of the expenditure budget in accordance with the SAK does not have too big obstacles, obstacles faced such as, the cash budget and also the lack of support from fund sources, network constraints that often errors, SIPD that is not perfect so that the preparation process is hampered.
Akuntabilitas Kinerja Anggaran pada Dinas Kependudukan dan Pencatatan Sipil Kabupaten Buleleng Kadek Sinta Sari Rahayu, Kadek Sinta Sari Rahayu; I Gede Agus Pratama Yudantara
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 3 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i3.83625

Abstract

Tujuan dari penelitian ini adalah untuk akuntabilitas kinerja anggaran pada Dinas Kependudukan Dan Pencatatn Sipil Kabupaten Buleleng. Pada penelitian ini mengguanakan metode penelitian kualitatif. Penulis mengkaji teori dengan mengumpulkan data-data berupa observasi dan dokumentasi yang berhubungan dengan penelitian ini. Selanjutnya semua data tersebut diolah lalu dianalisis.
Analisis Penerapan Akuntansi Berbasis Akrual Pada Dinas Perdagangan, Perindustrian dan Koperasi, Usaha Kecil dan Menengah Kabupaten Buleleng Resika Adnyani, Ni Made Dwi; I Putu Gede Diatmika
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 3 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i3.83643

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis penerapan akuntansi berbasis akrual pada Dinas Perdagangan, Perindustrian dan Koperasi, Usaha Kecil dan Menengah Kabupaten Buleleng. Pada penelitian ini menggunakan metode deskriptif kualitatif. Hasil penelitian ini menunjukkan Pendapatan LO per 31 Desember 2021 turun 99,42% jika dibandingkan dengan pendapatan LO per 31 Desember 2020. Beban per 31 Desember 2021 naik sebesar 32,70% jika dibandingkan dengan Beban per 31 Desember 2020. Pendapatan LO per 31 Desember 2022 turun 3,43% jika dibandingkan dengan pendapatan LO per 31 Desember 2021. Beban per 31 Desember 2022 naik sebesar 27,52% jika dibandingkan dengan Beban per 31 Desember 2021.
Analisis Efektivitas Pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes) pada Pemerintah Desa Selat Kecamatan Sukasada Luh Wahyu Nirmala Devi; Purnamawati, I Gusti Ayu; Yuniarta, Gede Adi
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 2 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i2.97889

Abstract

This study aims to determine the effectiveness of the management of the Village Revenue and Expenditure Budget (APBDes) in Selat Village in 2020-2023, to evaluate the management of the Village Revenue and Expenditure Budget (APBDes) in Selat Village in 2020-2023, and to determine the process of managing the Village Revenue and Expenditure Budget (APBDes) in Selat Village in 2020-2023. The method used in this study is a mixed method, namely a combination of qualitative and quantitative methods. The types of data used in this study are quantitative data in the form of the Village Revenue and Expenditure Budget Realization Report in Selat Village, Sukasada District from 2020-2023 and qualitative data in the form of interviews with informants with data collection techniques consisting of literature studies and field studies. The results of this study indicate that the Analysis of the Effectiveness of Village Revenue and Expenditure Budget Management (APBDes) in the Selat Village Government, Sukasada District for the last four years, namely 2020-2023, is in the effective category which is at a percentage of 90-100%.  Where in 2020 the budget percentage was 97.97% which can be said to be in the effective category, in 2021 the percentage reached 97.31% which was included in the effective category even though it decreased from the previous year, then in 2022 the budget percentage reached 96.92% which was also still in the effective category even though it also decreased from the previous year, and in 2023 the percentage reached 97.49% in the effective category. Evaluation of the implementation of the management of the Village Revenue and Expenditure Budget in Selat Village from 2020-2023 has been carried out properly through supervision carried out by the BPD every three months and in accordance with applicable regulations, namely achieving transparency, accountability, participation, and budget discipline. The management of the Selat Village Revenue and Expenditure Budget is carried out through several stages, namely planning, implementation, administration, reporting, and accountability, where the planning stage involves the village community which is held through village deliberations (musdes).
Efektivitas Dan Kontribusi Pajak Kendaraan Bermotor (PKB) Terhadap Pendapatan Asli Daerah (PAD) Kabupaten/Kota Di Provinsi Bali Tahun 2019-2023 Paramananda, I Kadek Danta; I Putu Gede Diatmika; Ni Luh Gede Erni Sulindawati
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 2 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i2.99170

Abstract

This study aims to examine the effectiveness and contribution of Motor Vehicle Tax (PKB) in each regency/city within the Province of Bali over the five years period from 2019 to 2023. The purpose is to assess the extent to which PKB revenue met the predetermined targets and how significantly it contributed to the province’s Original Local Revenue (PAD). This research uses a descriptive quantitative approach. The data used consist of primary data obtained through interviews and secondary data in the form of reports on PKB revenue targets and realizations, as well as PAD data from 2019 to 2023. The results show that all Regionak Technical Implementation Units (UPTDs) in Bali consistently recorded effectiveness levels above 100%, indicating that actual PKB revenues exceeded the targets and reflecting optimal tax collection performance. The contribution total PKB to PAD showed annual fluctuations, with annual contributions ranging from 38% to 46%. The contribution was categorized as ‘fair’ in 2019 and 2023, and as ‘good’ from 2020 to 2022.
ANALISIS IMPLEMENTASI PENGELOLAAN ASET TETAP BERDASARKAN PERMENDAGRI NO. 7 TAHUN 2024 DI DINAS PEKERJAAN UMUM DAN TATA RUANG KABUPATEN BULELENG Ihfadna Al Insani; Desak Nyoman Sri Werastuti; Ni Luh Gede Erni Sulindawati
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 3 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i2.99239

Abstract

Fixed assets owned by regional governments require special attention in their management due to the ongoing issues that indicate the need for evaluation and improvement to ensure compliance with applicable regulations. This study aims to analyze the management of fixed assets at Dinas Pekerjaan Umum dan Tata Ruang Kabupaten Buleleng based on Permendagri No. 7 Tahun 2024. A qualitative descriptive approach was employed, with data collected through interviews, observations, and documentation. The results show that the Dinas PUTR Kabupaten Buleleng has implemented fixed asset management following the eleven stages stipulated in Permendagri No. 7 Tahun 2024, including needs planning and budgeting; procurement; utilization; safeguarding and maintenance; appraisal; transfer; disposal; elimination; administration; as well as guidance, supervision, and control. The implementation also reflects the foundational principles of asset management. This achievement is supported by several enabling factors, including effective interdepartmental communication, the use of the SIPD system to streamline tasks, proactive personnel disposition, and a clear bureaucratic structure, which collectively enhance asset management effectiveness. However, despite compliance with regulations, Dinas PUTR Kabupaten Buleleng still faces several challenges in practice, including limited human resources and weak oversight. Therefore, it is necessary to improve staff capacity, strengthen internal control and supervision systems, and optimize the use of information technology to ensure that fixed asset management becomes more efficient, effective, accountable, and transparent.  
Penerapan Good Governance Dalam Pengelolaan Keuangan Dinas Pekerjaan Umum dan Tata Ruang Kabupaten Buleleng Dewi, Ni Luh Puja Rosita; Diatmika, I Putu Gede
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 2 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i2.99497

Abstract

This study aims to evaluate the implementation of good governance principles in financial management at the Department of Public Works and Spatial Planning (DPUTR) of Buleleng Regency. The research focuses on five core principles of good governance: accountability, transparency, participation, effectiveness and efficiency, and rule of law. A qualitative approach was used, employing interviews, observations, and documentation as data collection techniques. The findings indicate that while accountability is implemented through reporting and internal audits, there is a gap in understanding at the technical implementation level. Transparency is still limited due to the lack of accessible public information channels. Public participation in budgeting remains symbolic and procedural. Effectiveness and efficiency are being applied, but outcome-based evaluations are still lacking. Rule enforcement is carried out through SOPs and sanctions, but inconsistencies exist between responses to minor and major violations. The study recommends strengthening human resource capacity, improving public access to information, enhancing meaningful community participation, and ensuring consistent application of reward and punishment systems to achieve better financial governance.

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