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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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Faktor-faktor Penyusunan Laporan Keuangan pada Pelaku UMKM Berdasarkan SAK EMKM di Kecamatan Buleleng Amanda, Kadek Koni; 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.v14i2.99447

Abstract

This research was conducted with the aim of knowing the factors that influence the preparation of financial reports by MSME actors based on SAK EMKM in Buleleng District. The theory used in this study is the entity theory. The method used in this research is a quantitative research method with primary data being used. The population in this study comprises all registered and operational Micro, Small, and Medium Enterprises (MSMEs) in Buleleng District, totaling 2,639 MSMEs. The sample was determined using the Slovin formula, resulting in a total of 190 MSMEs, and determined using the Simple Random Sampling method. Data processing utilized SPSS version 27.0 for Windows. Based on the research results, it shows that each variable, background education (X1), accounting understanding (X2), and SAK EMKM socialization (X3) has a positive effect on the preparation of financial reports based on SAK EMKM (Y). This may mean that the overall variables used can influence MSME actors in preparing financial reports based on SAK EMKM.
Determinan Kualitas Laporan Keuangan (Studi pada Badan Usaha Milik Desa di Kecamatan Kubutambahan): (Studi pada Badan Usaha Milik Desa di Kecamatan Kubutambahan) Febriyanti, Ni Luh Meilina; Devi, Sunitha; Wiguna, I Gd Nandra Hary
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.v14i2.99456

Abstract

This study explores the influence of accounting understanding, use of accounting information systems, and internal control on the quality of BUMDes' financial reports in the Kubutambahan District. The population in this study was all BUMDes recorded in the Kubutambahan District, with data obtained from as many as 13 BUMDes. The sampling method used a saturated sample technique, so that a sample of 13 BUMDes was obtained, with the research respondents being the chairman, secretary, treasurer, and supervisor of BUMDes in Kubutambahan District, a total of 52 people. This study uses quantitative data types with primary data sources. Data was collected by distributing questionnaires to the chairman, secretary, treasurer, and supervisor of BUMDes in the Kubutambahan District. Data processing was done with the assistance of the IBM SPSS 26.0 program. The results of the study showed that partially and simultaneously accounting understanding, use of AIS, and internal control positively affected the quality of financial reports.  
MENGUNGKAP MUNCULNYA TINDAKAN ACADEMIC DISHONESTY DI KALANGAN MAHASISWA AKUNTANSI kadek intan mahayuni, Ni; Nyoman Ari Surya Dharmawan; 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.v14i1.99616

Abstract

Academic dishonesty among students has become a major concern in Indonesian higher education, as academic fraud serves as a predictor of corruption levels in a country. This study aimed to explore and analyze the reasons behind academic dishonesty practices among students using the Theory of Reasoned Action and Fraud Diamond as theoretical frameworks. A qualitative method with a case study approach was employed, where data were collected through observation, interviews with accounting students and lecturers at the Faculty of Economics, Undiksha, and documentation. The findings reveal that technological developments, particularly AI (ChatGPT), significantly impact learning methods. Students utilize AI to complete assignments quickly and efficiently, yet this usage potentially creates long-term dependency and academic fraud such as plagiarism and ghostwriting services. Academic pressure from accumulated tasks and tight deadlines becomes the primary trigger for students seeking instant solutions. The monotonous learning system lacking practical application drives students to suggest improvements in time flexibility, active lecturer involvement, and theory-practice balance to prevent academic dishonesty.
Pengaruh Literasi Perpajakan, Love Of Money, Dan Integritas Pribadi Terhadap Niat Patuh Pajak Pada Generasi Z Sebagai Calon Wajib Pajak (Studi Pada Mahasiswa Fakultas Ekonomi Undiksha) Karuni, Putu Ayu; Herawati, Nyoman Trisna
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.v14i3.99745

Abstract

This study was motivated by the phenomenon of low tax compliance rates in Indonesia. Gen Z, represented by students as a productive age group who will become taxpayers in the future, needs special attention regarding their intention to comply with taxes. Findings indicate that there are differences in students' tax compliance intentions influenced by several factors. The factors indicated to influence tax compliance intentions are tax literacy, love of money, and personal integrity. This study uses a quantitative approach with a population of active students in the Faculty of Economics at Ganesha University of Education who have taken tax courses. Using proportional sampling and the Slovin formula, the sample size was 97 students. Primary data was collected through a Likert-scale questionnaire and analyzed using SPSS through descriptive tests, data quality tests, classical assumption tests, and hypothesis tests. The results indicate that tax literacy and personal integrity have a positive and significant effect on tax compliance intentions. The variable “love of money” has a negative and significant effect on tax compliance intention. All three variables simultaneously influence tax compliance intention.
PROGRAM RELAWAN PAJAK MEMODERASI HUBUNGAN MOTIVASI KARIER DAN MOTIVASI EKONOMI TERHADAP MINAT BERKARIER DI BIDANG PERPAJAKAN (STUDI PADA RELAWAN PAJAK DI BALI): Perpajakan MADE DWI ARIASA; I Nyoman Putra Yasa; I Gede Putu Banu Astawa
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.v14i1.99818

Abstract

This research aimed to examine the influence of career motivation and economic motivation on students’ interest in pursuing a career in taxation, with the Tax Volunteer Program serving as a moderating variable among students participating in the program. The study employed a proportionate stratified random sampling technique, involving 66 students from a total population of 204 across seven universities in Bali in 2025, selected using the Slovin formula. Primary data were collected through questionnaires. The findings show that both career motivation and economic motivation have a positive effect on students’ career interest in taxation. Furthermore, the Tax Volunteer Program plays a moderating role in strengthening the relationship between these motivations and career interest in the field of taxation.
Pengaruh Motivasi Investasi Dan Perilaku Keuangan Terhadap Keputusan Investasi Mahasiswa Jurusan Akuntansi Pada Universitas Pendidikan Ganesha Riski Widyaswara, Kadek Mas; Dewi, Ni Wayan Yulianita; Sinarwati, Ni Kadek
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.v14i1.99862

Abstract

This study aimed to examine "The Influence of Investment Motivation and Financial Behaviour on Investment Decisions of Accounting Students at Ganesha University of Education." A causal quantitative design was employed in this research. The sample consisted of 72 respondents, selected using a saturation sampling technique. Data were collected through questionnaires and analysed using multiple linear regression. The results show that (1) investment motivation has a positive and significant effect on the investment decisions of accounting students at Ganesha University of Education, and (2) financial behaviour also has a positive and significant effect on their investment decisions. These findings indicate that there is a partial influence of investment motivation on investment decisions, meaning the first hypothesis is accepted. In addition, there is a partial influence of financial behaviour on investment decisions, which confirms the acceptance of the second hypothesis.
PENGARUH PENERAPAN LAYANAN SAMSAT KELILING, E-SAMSAT DAN SAMSAT DRIVE - THRU TERHADAP PENERIMAAN PAJAK KENDARAAN BERMOTOR DI KABUPATEN BULELENG Atmaja, I Nyoman Satria Wira; Wahyuni, Made Arie
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.v14i1.99878

Abstract

This research aims to analyze the impact of the implementation of MobilE Samsat services, E-Samsat, and Drive-thru Samsat on the revenue from Motor Vehicle Tax (PKB) in Buleleng Regency. The background of this research is based on the low realization of motor vehicle tax revenue compared to the set target, despite the availability of various innovative tax payment services. This study uses a quantitative approach with multiple linear regression analysis methods. Data was collected through distributing questionnaires to taxpayers and documentation from the Regional Tax and Retribution Service Office of Bali Province in Buleleng Regency.The research results show that both partially and simultaneously, mobile Samsat services, E-Samsat, and Samsat Drive-thru have a positive and significant impact on the acceptance of motor vehicle tax (PKB). This finding supports the Unified Theory of Acceptance and Use of Technology (UTAUT) which explains that the adoption of technology and service convenience encourages an increase in taxpayer compliance. This research is expected to provide input for Samsat managers in improving service quality to optimize PKB collection.    
Eksplorasi Dilema Etis terhadap Auditor Internal Pemerintahan Mahardika, Yudhistira; Gede Putu Banu Astawa, Banu
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.v14i3.100062

Abstract

This study aimed to explore the ethical dilemmas faced by internal government auditors, particularly those working in a regional inspectorate in Bali. The identity of the research location was deliberately anonymised to protect the privacy of the institution and participants. The study used a qualitative approach with a phenomenological design, allowing the researcher to understand the auditors' real experiences. Data were collected through in-depth interviews, direct observation, and documentation. The findings reveal that auditors often face ethical conflicts due to pressure from superiors and the presence of personal or political interests. These pressures reduce their independence and objectivity when performing audits. As a result, the audit reports they produce become less reliable and do not fully reflect the actual financial conditions. Auditors also struggle with limited human resources and unclear rotation policies, which increase the risk of ethical dilemmas. This study concludes that ethical dilemmas continue to affect the quality of audit reports. It also finds that institutional independence remains fragile. Therefore, continuous ethical training and structural reforms are essential. Strengthening the professional judgement and independence of auditors is crucial to ensuring high-quality audit outcomes and supporting better public sector governance.
Pengaruh Green Accounting, Profitabilitas Dan Aktivitas Operasional Perusahaan Terhadap Nilai Perusahaan: Studi Pada Perusahaan Manufaktur Tahun 2021-2023 Komang Yuda Arigestwan; Astawa, I Gede Putu Banu
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.v14i1.100131

Abstract

This study aims to examine the effect of Green Accounting, Profitability, and Operational Activities of the Company on Firm Value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The research employs a quantitative approach using secondary data in the form of annual reports and sustainability reports obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The sample in this study was determined using a purposive sampling method based on specific criteria, resulting in a total of 66 observational data. The data analysis technique used is multiple linear regression with the assistance of SPSS version 25 software. The results of the study show that: (1) partially, Green Accounting has a positive and significant effect on firm value, (2) partially, Profitability has a positive and significant effect on firm value, (3) partially, Operational Activities of the Company also have a positive and significant effect on firm value, and (4) simultaneously, the three independent variables have a significant effect on firm value.
Pengaruh Social Corporate Responsibility, Kepemilikan Institusional, Dan Kepemilikan Kepemilikan Manajerial Terhadap Kinerja Keuangan Perusahaan Energi Yang Terdaftar Di Bursa Efek Indonesia Gede Joddy Rayadi; Ni Luh Gede Erni Sulindawati; Nyoman Suadnyana Pasek
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.v14i1.100137

Abstract

This study investigates the effect of Corporate Social Responsibility (CSR), Institutional Ownership, and Managerial Ownership on the financial performance of energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The research addresses the ongoing challenges in the energy sector related to sustainability pressures and declining financial performance. A quantitative method was employed using multiple linear regression on 51 firm-year observations that met the sample criteria. The findings reveal that both CSR and Institutional Ownership have a positive but statistically insignificant effect on Return on Equity (ROE), while Managerial Ownership shows a positive and significant effect. These results suggest that managerial ownership plays a crucial role in enhancing financial performance, supporting the agency theory proposition that aligning managerial and shareholder interests can lead to more effective corporate governance and improved firm outcomes.

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