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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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Evaluasi Implementasi SPIP Berdasarkan Kerangka Pengendalian Internal COSO dalam Perencanaan Anggaran di BAPPEDA Kabupaten Buleleng Pratiwi, Putu Rani; Gst. Ayu Ketut Rencana Sari Dewi, S.E., M.Si.; Dr. Made Aristia Prayudi, S.A., M.Sc., Ak.
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.v14i3.97059

Abstract

Abstract This study aims to evaluate the implementation of the Government Internal Control System (SPIP) based on the COSO internal control framework in budget planning at BAPPEDA (Regional Development Planning Agency) of Buleleng Regency. This research employs a qualitative approach with data collection techniques including interviews, observations, and documentation to obtain an in-depth understanding of SPIP implementation in the budget planning process. The findings indicate that the implementation of SPIP at BAPPEDA Buleleng has referred to the five main components of the COSO framework, namely control environment, risk assessment, control activities, information and communication, and monitoring. However, several challenges that hinder the effectiveness of SPIP were identified, including limited human resources in terms of quantity and competence, suboptimal information systems in supporting data-driven decision-making processes, and misalignment of planning documents that result in overlapping development policies. By understanding these obstacles, this study provides strategic recommendations to strengthen the internal control system. It is expected that strengthening SPIP will contribute to the realization of more effective, transparent, and accountable budget planning
Analisis Penerapan Sistem Gustodian terhadap Kualitas Sistem Pengendalian Internal di New Sunari Lovina Beach Resort. Fedani, Meya Aca; Dewi, Nyoman Ayu Wulan Trisna; I Made Dwita Atmaja
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.v14i2.97734

Abstract

This research is motivated by the need for hotels to improve the effectiveness and efficiency of financial management through information technology. The purpose of the study is to analyze the implementation of the Gustodian System on the quality of the internal control system at New Sunari Lovina Beach Resort. The approach used is qualitative with interview, observation, and documentation methods in five divisions: accounting, front office, housekeeping, food & beverages service, and Arishta SPA. The results of the study indicate that the Gustodian System improves transparency, accountability, and trust between divisions. This system also provides accurate data for competitive analysis, shortens operational time, and minimizes the risk of human error. In terms of monitoring and auditing, the system facilitates transaction tracking and supports internal audits. Real-time access to information also helps faster and data-based decision making. This research provides a practical contribution to hotel management and the hospitality industry.
Pengaruh Rasio Aktivitas dan Likuiditas Terhadap Profitabilitas Pada Perusahan Retail di BEI Tahun 2020-2023 Lestari, Putu Dian; Ayu Purnamawati, I Gusti; Gede Erni Sulindawati, Ni Luh
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.v14i3.97816

Abstract

This study aims to examine the effect of activity and liquidity ratios on profitability in retail companies listed on the Indonesia Stock Exchange during the period of 2020 to 2023. The variables analyzed in this study include activity ratios, namely inventory turnover, total asset turnover, and working capital turnover, as well as liquidity measured by the current ratio as the independent variables. Profitability is projected using ROA as the dependent variable. The study employs multiple linear regression analysis to test the influence of these ratios on company profitability. The results show that, partially, inventory turnover has no significant effect on the profitability of retail companies, total asset turnover has a positive and significant effect, while working capital turnover and liquidity have a negative and significant effect on profitability. Simultaneously, all four variables have a positive and significant effect on the profitability of retail companies. These findings may serve as a consideration for management in managing activity and liquidity ratios to improve the company’s financial performance.
Studi Komparatif Aspek Literasi Keuangan Perempuan Bali dan Perempuan Non-Bali terhadap Keberlangsungan Usaha di Kecamatan Buleleng Switariyani, Made Dewi; Kusuma Dewi, Luh Gede; Vijaya, Diota Prameswari
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.v14i2.97847

Abstract

Balinese women had limited time to manage their businesses due to social and cultural obligations, while non-Balinese women were more flexible but had not fully optimized their financial literacy. This study aimed to analyze the financial literacy aspects of Balinese and non-Balinese women in relation to business sustainability in Buleleng District. A qualitative method was used, with data collected through observations, interviews, and documentation from women entrepreneurs. The findings show that Balinese women tend to be more cautious in managing finances and rarely use formal financial services. In contrast, non-Balinese women are more active in financial planning and tend to use business credit as additional capital. However, both groups still do not separate personal and business finances, leading to difficulties in financial evaluation and accessing formal capital. Therefore, context-based financial literacy education is essential to improve financial management and support long-term business sustainability.
PENGARUH LITERASI KEUANGAN, INKLUSI KEUANGAN DAN PAYMENT GATEWAY BERBASIS QRIS TERHADAP KINERJA UMKM DI KECAMATAN BUSUNGBIU Komang Elsa Nindy Andriani; I Gst Ayu Ketut Rencana Sari Dewi; I Made Dwita Atmaja
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.v14i2.97858

Abstract

This study aims to examine the effect of Financial Literacy, financial inclusion and QRIS-based payment gateway on the performance of UMKM in Busungbiu District. This study is an associative or causal relationship study using a quantitative approach. The population in this study were UMKM in Busungbiu District, which were 3,359 UMKM. The sampling method used was purposive sampling and 89 UMKM were obtained that already had business licenses. The data analysis technique used was multiple linear regression analysis using the SPSS version 30 program in the trade sector. The results of the study showed that financial literacy, financial inclusion, and QRIS-based payment gateways partially had a positive and significant effect on UMKM performance.
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PERUSAHAAN TEKNOLOGI DI BEI DENGAN CSR SEBAGAI VARIABEL MODERASI Kadek Dandy Arta Dhana; I Gede Agus Pertama Yudantara
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.v14i2.97865

Abstract

This study aims to examine the effect of financial performance on stock prices, moderated by Corporate Social Responsibility. Financial performance is measured using the Current Ratio, Return on Equity, and Debt to Assets Ratio. This research is motivated by the phenomenon of stock price movements that are not aligned with financial performance and the role of CSR in shaping investor perceptions. A quantitative approach was applied using secondary data from annual reports of technology companies listed on the Indonesia Stock Exchange from 2020 to 2023. The sample was selected using purposive sampling, resulting in 17 companies as research subjects. Data were analyzed using multiple linear regression and moderating regression analysis. The research findings are as follows (1) CR has a negative effect on stock prices, (2) ROE has a positive effect on stock prices, (3) DAR has a positive effect on stock prices, (4) CSR weakens the effect of the CR, (5) CSR weakens the effect of the ROE on stock prices, and (6) CSR strengthens the effect of the DAR on stock prices.
Pengaruh Anti-Fraud Awareness dan Big Five Personality Traits terhadap Kecenderungan Accounting Fraud: Studi pada Pengelola Bumdes Se-Kabupaten Buleleng Diantari, Ketut Risma; Prayudi, Made Aristia; Savitri, Ni Luh Asri
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.v14i3.97935

Abstract

The purpose of this research is to find out the influence of anti-fraud awareness and big five personality traits on the tendency of accounting fraud in BUMDes managers in Buleleng Regency. In the sampling process, purposive sampling techniques are used where BUMDes that meet the criteria are 34 BUMDes involving 100 respondents. This research uses a quantitative approach with instruments in the form of questionnaires measured using a five-point Likert scale and the data is then processed using SPSS version 22 software and the tests carried out include descriptive statistical tests, data quality tests, classical assumptions tests, and hypothesis tests. The results of this study show: (1) Anti-fraud awareness has a significant negative effect on the tendency of accounting fraud. (2) Openness to experience has a significant negative effect on the tendency of accounting fraud. (3) Consientiousness does not have a significant effect on the tendency of accounting fraud. (4) Extraversion has a significant positive effect on the tendency of accounting fraud. (5) Agreeableness has a significant negative effect on the tendency of accounting fraud. (6) Neuroticism has a significant negative effect on the tendency of accounting fraud. Keywords : anti-fraud awareness, big five personality traits, tendency of accounting fraud
Pengaruh Sosialisasi Perpajakan, Kualitas Pelayanan Fiskus Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) (Studi Pada Kabupaten Buleleng): (Studi pada Kabupaten Buleleng) Gede Wiranata, Pande; Ari Surya Darmawan, Nyoman
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.v14i2.98251

Abstract

This study aims to examine the influence of tax socialization, the quality of tax officer services, and taxpayer awareness on the compliance of Rural and Urban Land and Building Tax (PBB-P2) taxpayers in Buleleng Regency. The research method used is causal associative with a quantitative approach. The sample size in this study consists of 100 respondents. The sampling technique employed is purposive sampling. Data were collected through the distribution of questionnaires. Data analysis was conducted using multiple linear regression analysis with the assistance of SPSS version 25. The results of this study reveal that tax socialization has a significant positive effect on taxpayer compliance, the quality of tax officer services has a significant positive effect on taxpayer compliance, and taxpayer awareness also has a significant positive effect on taxpayer compliance
THE EFFECT OF UNDERSTANDING TAX REGULATIONS, THE FIRMNESS OF TAX SANCTIONS, AND THE EASE OF TAX APPLICATIONS ON VILLAGE GOVERNMENT TAX COMPLIANCE saputra, ngurah paramartha mahottama saputra; Desak Nyoman Sri Werastuti
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.v14i2.98502

Abstract

This study aims to analyse the effect of understanding tax regulations, the firmness of tax sanctions, and the ease of tax applications on village government tax compliance. This type of research is quantitative research using a Likert scale questionnaire method, and the data results are processed using SPSS version 25. The population in this study consisted of all village governments in Buleleng Regency, comprising 129 villages. Then the sample used was total, namely all village finance clerks/treasurers in Buleleng Regency. The research data analysis used descriptive statistical analysis, data quality tests, classical assumption tests, and hypothesis testing. The results of this study indicate that understanding tax, the firmness of tax, and the ease of taxation applications and sanctions have a positive effect on village government tax compliance
Akuntabilitas Pengelolaan Dana Bantuan Operasional Satuan Pendidikan (BOSP) (Studi Kasus Pada Sekolah Dasar Negeri 6 Sangsit Kecamatan Sawan Kabupaten Buleleng): (Studi Kasus pada Sekolah Dasar Negeri 6 Sangsit Kecamatan Sawan Kabupaten Buleleng) Saputra, Komang Ari Widhi; Musmini, Lucy Sri
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.v14i2.98515

Abstract

This study aims to: 1) Know and describe the planning, implementation, supervision, and reporting of the management of BOSP funds at SD Negeri 6 Sangsit, Buleleng Regency; 2) Identify obstacles and efforts to overcome them in the management of these funds. The research used a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation studies. Data analysis was conducted by data reduction, data presentation, and conclusion drawing.The results showed that: 1) The process of managing BOSP funds at SD Negeri 6 Sangsit has run well in accordance with the technical guidelines of Permendikbudristek No. 63 of 2023; 2) The main obstacles include delays in fund disbursement (overcome by bon to school partners) and changes in regulations (anticipated by rearranging reports according to the latest regulations).

Page 28 of 32 | Total Record : 320

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