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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 Manfaat Penggunaan, Kemudahan Penggunaan, dan Keamanan Transaksi terhadap Minat Menggunakan Quick Response Code Indonesian Standard (QRIS) (Studi Pada Pelaku UMKM di Kecamatan Buleleng): (Studi Pada Pelaku UMKM di Kecamatan Buleleng) Andriyani, Putu Sila; Julianto, I Putu; 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.v14i2.98662

Abstract

This study aims to test and analyze the effect of benefits of use, ease of use, and transaction security on the interest in using QRIS by MSMEs in Buleleng Subdistrict. This type of research is quantitative research with a causal approach and research instruments in the form of questionnaires. The population in this study were all MSMEs in Buleleng Subdistrict. The sampling technique used the simple random sampling method. The research sample consisted of 190 MSME actors in Buleleng Subdistrict, calculated using the Slovin formula. This study uses multiple regression analysis with the help of SPSS Statistics 18 software. The results of this study indicate that 1) benefits of use have a positive and significant effect on the interest of MSMEs in using QRIS; 2) ease of use has a positive and significant effect on the interest of MSMEs in using QRIS; 3) transaction security has a positive and significant effect on the interest of MSMEs in using QRIS; 4) Simultaneously, all independent variables have a significant effect on the interest of MSME actors in using QRIS.
Pengaruh Latar Belakang Pendidikan, Sistem Pengendalian Internal dan Pelatihan Akuntansi Terhadap Kualitas Laporan Keuangan pada BUMDes di Kecamatan Seririt Darasanthi, Kadek Trisna; Julianto, I Putu; Vijaya, Diota Prameswari
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.v14i3.98663

Abstract

This study aims to examine the effect of educational background, internal control systems, and accounting training on the quality of financial statements of Village-Owned Enterprises (Badan Usaha Milik Desa or BUMDes) in Seririt Subdistrict. Using a quantitative causal-associative approach, the research involved 16 BUMDes units and 80 respondents selected through purposive sampling. Data were collected using structured questionnaires and analyzed with multiple linear regression. The findings reveal that: (1) the educational background of BUMDes managers has a significant positive impact on the quality of financial statements, (2) the implementation of internal control systems significantly enhances the reliability and accuracy of financial reporting, and (3) accounting training significantly improves financial reporting competence. These results suggest that strengthening internal controls, providing continuous accounting training, and ensuring competence-based recruitment are essential for improving BUMDes financial reporting quality. Furthermore, the study reinforces the relevance of contingency theory in accounting, indicating that the effectiveness of financial management depends on the alignment between internal organizational factors and external demands.    
Pengaruh Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Pada Kantor Samsat Badung Dengan Insentif Pajak Sebagai Variabel Moderasi Ayu, Ni Luh Ayu Sri Kusuma Dewi; I Nyoman Putra Yasa; Nyoman Ari Surya Dharmawan
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.v14i2.98817

Abstract

The purpose of this study was to determine the effect of taxpayer awareness on compliance of motor vehicle taxpayers at the Badung SAMSAT office with tax incentives as a moderating variable. The population in this study were all motor vehicle taxpayers registered at the Badung SAMSAT office totaling 457,080 people, using purposive sampling. The number of samples that were successfully processed in this study were 100 respondents. This study uses partial least square (PLS) data analysis techniques using SmartPLS 4.0 software. The results obtained in this study are taxpayer awareness has a positive and significant effect on motor vehicle taxpayer compliance, tax incentives have a positive and significant effect on motor vehicle taxpayer compliance, and tax incentives weaken or cannot moderate the effect of motor vehicle taxpayer awareness at the Badung SAMSAT office.
A Analisis Prediksi Kebangkrutan dan Deteksi Kecurangan Laporan Keuangan pada Perusahaan Subsektor Farmasi dan Kesehatan yang Terdaftar di BEI Periode 2021-2024 Windayani, Sang Putu; Ni Luh Gede Erni Sulindawati; Sunitha Devi
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.v14i3.99174

Abstract

This study aims to analyze bankruptcy prediction, detect financial statement fraud, and examine the relationship between predicted bankruptcy and financial statement manipulation. It uses a descriptive quantitative approach with secondary data from the financial reports of pharmaceutical and health subsector companies listed on the IDX for the 2021–2024 period. The sample includes 7 companies. The results show that no companies are indicated to be bankrupt based on the Grover model. However, 4 companies are detected to have manipulated their financial statements according to the Beneish M-Score. Interestingly, although there are no signs of bankruptcy, one company has poor financial ratios and is also detected to have engaged in manipulation. These findings suggest that financial statement fraud can still occur even when bankruptcy is not imminent. This indicates that some companies may attempt to maintain a stable financial image through manipulation, despite not showing financial distress based on bankruptcy models.
PENGARUH RASIO KEUANGAN DAN FAKTOR FUNDAMENTAL EKONOMI MAKRO TERHADAP KINERJA KEUANGAN BANK BUMN DI INDONESIA Febriani, Komang; I Gusti Ayu Purnamawati
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.v14i3.99231

Abstract

This study aims to analyze the effect of financial ratios and macro fundamental factors on the financial performance of state-owned banks in Indonesia. This study uses quantitative methods with secondary data from the financial statements of each state-owned bank (BRI, BNI, BTN, Mandiri) and macroeconomic data from the Central Bureau of Statistics and BI for the 2019-2023 period. The number of samples obtained was 160 observation data, which came from 4 banks over a 5-year period by considering observations of several research variables such as financial ratios (ROA, LDR, NPL, CIR) and macroeconomic fundamental indicators (Inflation, Interest Rates, Exchange Rates) each year. The data were analyzed using multiple linear regression and classical assumption tests. The results showed that ROA, LDR, NPL, and Exchange Rate showed a positive but insignificant influence on the financial performance of state-owned banks. CIR, Inflation, and Interest rates show a negative but insignificant influence on the financial performance of state-owned banks.
PENGARUH PENERAPAN GOOD GOVERNANCE, SISTEM AKUNTANSI KEUANGAN DAERAH, SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PADA SATUAN KERJA PERANGKAT DAERAH KOTA DENPASAR Indryanigraha, Putu Elvina Tiara; Dewi, Nyoman Ayu Wulan Trisna
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.v14i2.99241

Abstract

This study aims to examine the influence of Good governance implementation, Regional Financial Accounting System, and Internal Control System on the Quality of Financial Statements in Regional Work Units (SKPD) of Denpasar City. The research is grounded in the importance of transparency and accountability in regional financial management to produce high-quality financial statements. This quantitative research employed primary data collected through questionnaires distributed to the Heads and staff of the Finance Subdivision in SKPDs in Denpasar City. The data were analyzed using multiple linear regression with the help of SPSS software. The results show that, partially, the implementation of Good governance, the Regional Financial Accounting System, and the Internal Control System have a positive and significant effect on the Quality of Financial Statements. These findings suggest that strengthening the application of governance principles, establishing a reliable accounting system, and implementing effective internal controls can enhance the quality of financial reporting in local government institutions. This study implies that policymakers should continuously improve governance practices, accounting procedures, and internal supervision to support public financial accountability.
Analisis Perhitungan Harga Pokok Produksi Sebagai Dasar Penetuan Harga Jual Kopi Bubuk (Studi Kasus UD. Cipta Karya Sari, Desa Unggahan, Kecamatan Seririt) : (Studi Kasus UD. Cipta Karya Sari, Desa Unggahan, Kecamatan Seririt) Wulandari, Purwani Laksmi; Diatmika, I Putu Gede; Wiguna, I Gd Nandra Hary
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 1 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i1.99244

Abstract

This study aims to analyze the calculation of the cost of production (CoP) as the basis for determining the selling price at UD. Cipta Karya Sari, a ground coffee business located in Unggahan Village, Seririt District. The main issue identified is that the company's CoP calculation does not fully account for all cost components, particularly fixed overhead costs, resulting in an inaccurate selling price determination. This research employs a descriptive quantitative method. Data were collected through observation, interviews, and documentation, and analyzed using the full costing method. The findings reveal that the CoP calculation used by UD. Cipta Karya Sari includes only direct costs such as raw materials, labor, electricity, and gas. When compared to the full costing method, there is a cost difference of IDR 1,165. This discrepancy further results in a selling price difference of IDR 1,280.
Pengaruh Struktur Modal, Kualitas Audit dan Kepemilikan Manajerial terhadap Kualitas Laba Indraswari, Putu Sri Widya Maretha; Werastuti, Desak Nyoman Sri
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 1 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i1.99247

Abstract

This study aims to determine the effect of capital structure, audit quality, and managerial ownership on earnings quality. This study uses a quantitative approach with a causal associative research type. The data source for this study is secondary data, namely the annual financial reports of transportation and logistics sector companies from 2021 to 2024. The population of this study consists of 37 transportation and logistics sector companies listed on the Indonesia Stock Exchange. The research sample was selected using the purposive sampling method, meaning the selection of samples with certain criteria, resulting in a research sample of 56. The data obtained were then tested using IBM SPSS software version 27. The results of this study indicate that capital structure has a positive and significant effect on earnings quality. Audit quality has a negative and significant effect on earnings quality. Managerial ownership does not have a significant effect on earnings quality.
Pengaruh Financial Attitude, Locus Of Control Internal, dan Financial Knowledge Terhadap Financial Management Behavior UMKM di Kabupaten Buleleng. Pratiwi Saadi, Kadek; Aristia Prayudi, Made; Ayu Wulan Trisna Dewi, Nyoman
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 1 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i1.99273

Abstract

MSMEs are a strategic sector in driving economic growth, but they still face challenges in financial management that increase the risk of non-performing loans (NPLs). This study aims to examine the influence of financial attitude, internal locus of control, and financial knowledge on financial management behavior among MSME actors in Buleleng Regency. This study employs a quantitative approach using a survey method targeting 264 SME operators in Buleleng District, selected through proportionate stratified random sampling. Data were collected using a Likert-scale questionnaire and analyzed via multiple linear regression. The results indicate that financial attitude, internal locus of control, and financial knowledge have a positive and significant influence on financial management behavior. These findings indicate that the financial management behavior of SME actors is not only determined by technical capabilities but also by psychological factors and financial knowledge. The better an individual's attitude and perception toward finance, and the higher their knowledge, the better their behavior in managing business finances.  
PENGARUH LITERASI KEUANGAN, MODAL USAHA DAN INOVASI TERHADAP KINERJA KEUANGAN UMKM SEKTOR PERDAGANGAN DI KECAMATAN SUKASADA Maharani, Ni Putu Gita Sari; Dewi, Gst. Ayu Ketut Rencana Sari; Atmaja, I Made Dwita
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 1 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i1.99338

Abstract

This research was conducted on MSMEs in the trade sector in Sukasada District. The purpose of this study is to examine the effect of financial literacy, business capital, and innovation on the financial performance of MSMEs in the trade sector in Sukasada District. The population in this study consists of 93 MSME actors in Sukasada District. The sample was determined using a purposive sampling technique, with a total of 63 respondents. Data collection was carried out using a questionnaire with a Likert scale. The research design used is a quantitative causal approach. The data analysis techniques employed include multiple linear regression analysis, hypothesis testing (t-test), and the coefficient of determination. Data processing was performed using SPSS software version 25. The results show that: (1) financial literacy has a positive and significant effect on the financial performance of MSMEs; (2) business capital has a positive and significant effect on the financial performance of MSMEs; and (3) innovation has a positive but not significant effect on the financial performance of MSMEs in Sukasada District.

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