cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
I Gede Agus Pertama Yudantara
Contact Email
agus_yuda126@yahoo.co.id
Phone
+6281337236096
Journal Mail Official
agus_yuda126@yahoo.co.id
Editorial Address
Jalan Udayana Nomor 11 Singaraja Bali
Location
Kota denpasar,
Bali
INDONESIA
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
 28   29   30   31   32 
Pengaruh Likuiditas, Kecukupan Modal, dan Efisiensi Operasional terhadap Kinerja Keuangan Bank Perekonomian Rakyat Konvensional Di Kabupaten Badung Maharani, Ni Komang Ayu; Purnamawati, I Gusti Ayu
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.v14i3.101344

Abstract

This study aims to ascertain and test empirically the influence of Liquidity (LDR), Capital Adequacy (CAR), and Operational Efficiency (BOPO) on the Financial Performance (ROA) of Conventional Rural Bank in Badung Regency. This research employs a quantitative approach using secondary data from banking financial reports for the period ending December 31 on the website www.ojk.go.id during 2021-2023. The study’s population consisted of all 47 conventional rural banks in Badung Regency, and purposive sampling was the method employed for sampling. The samples used that met the criteria in this study were 28 conventional rural banks. The data analysis technique used was multiple linear regression analysis with IBM SPSS Statistic version 30 software. The result showed that (1) liquidity has an impact on the financial performance of conventional rural bank in Badung Regency for the period 2021-2023, (2) capital adequacy has an impact on the financial performance of conventional rural bank in Badung Regency for the period 2021-2023, (3) operational efficiency has an impact on the financial performance of conventional rural bank in Badung Regency for the period 2021-2023.
Pengaruh Prinsip Tata Kelola Organisasi Terhadap Kecenderungan Korupsi Pada Bumdes Dengan Moralitas Individu Sebagai Variabel Moderasi Dimas, Putu Pastika; Prayudi, Made Aristia
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.v14i3.101576

Abstract

Effective governance can suppress the tendency of corruption, but its implementation at the village level still faces various obstacles. This results in significant misappropriation of funds. This study aims to determine the effect of organizational governance principles on the tendency of corruption in BUMDes with individual morality as a moderating variable. This study uses a quantitative method with a population of 150 BUMDes administrators in Klungkung Regency. The research sample consisted of 126 respondents selected using the Simple random sampling technique with the Slovin formula. Data collection through questionnaires was analyzed using descriptive tests, data quality tests, classical assumption tests, simple linear regression analysis, and hypothesis testing with the help of SPSS 25. The results of the study indicate that the principles of cooperative, participatory, emancipatory, transparent, accountable, and sustainable governance have a negative and significant effect on the tendency of corruption, individual morality negatively moderates the principles of cooperative, participatory, emancipatory, and sustainable governance on the tendency of corruption, individual morality positively moderates the principles of transparent, and accountable governance on the tendency of corruption.  
PENGARUH KETAATAN ATURAN AKUNTANSI, WHISTLEBLOWING SYSTEM DAN MORALITAS INDIVIDU TERHADAP KECENDERUNGAN KECURANGAN (FRAUD) PENGELOLAAN KEUANGAN DESA DI KECAMATAN SERIRIT Komang darma putra suryawan; Nyoman Ayu Wulan Trisnadewi
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.v14i3.101842

Abstract

This research aims to examine the effect of compliance with accounting rules, the whistleblowing system, and individual morality on the tendency of fraud in village financial management in Seririt District. This research uses a quantitative method, with the population being the village government officials in Serint District. The research sample was obtained using a non-probability sampling method with a purposive sampling technique, with a total of 140 respondents. The method of data collection uses a questionnaire measured using a Likert scale. The data analysis technique used is multiple linear regression analysis. The research results show the following: (1) Compliance with accounting rules has a negative and significant effect on the tendency of fraud in village financial management in Seririt District, (2) The whistleblowing system has a negative and significant effect on the tendency of fraud in village financial management in Seririt District, (3) High individual morality can reduce fraud in village financial management in Seririt District, and (4) Compliance with accounting rules, the whistleblowing system, and individual morality have a significant effect on the tendency of fraud in village financial management in Seririt District.
PENGARUH UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN SEKTOR PROPERTI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2023 Khafi Nugraha Iskandar; Nyoman Ari Surya Darmawan
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.v14i3.101852

Abstract

The goal of this research was to analyze whethere there are affects of firm size, firm growth, and dividend policy towards firm value. This research is done with quantitive method. The research uses secondary data taken form the IDX official website. The total of sample used in this research are 15 firm of property sector that are registered to the stock exchange during the periode of 2021-2023. The sample were chosen through the purposive sampling method. The data were analyzed using multiple regression analyse with the help of SPSS 31. The result of this research show that firm size, firm growth, and dividend policy are not affecting positively towards firm value.
Analisa Penerapan Akuntansi Pada Pembiayaan Gadai Emas Syariah Di Bank Syariah Indonesia Cabang KFO POS Sesetan wahyuni romadani; Lucy Sri Musmini
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.v14i3.102062

Abstract

Sharia pawn financing is the physical guarantee/right of control over valuables in the form of gold (jjewelry or gold) to a bank as collateral for the financing (qard) received. Sharia gold pawn financing requires a comprehensive accounting framework that can produce accourate accounting measurements. The researcher chose Bank Syariah Indonesia KFO POS Sesetan because one of its branches specifically serves sharia gold pawn. This type research is descriptive research with qualitative methods. The research used qualitative methods with a case study approach. The data collected in this research is qualitative data, primary and secondary data. The data analysis used is descriptive analysis aimed at providing a description of the research subject. Rahn or pawning is financing provided by sharia bank to customer with gold collateral. Where the gold pawning financing uses 3 qard, rahn, and ijarah. The legal basis of pawning (rahn) is based on DSN Fatwa No. 25/DSN-MUI/III/2002 andd DSN Fatwa No. 26/DSN-MUI/III/2002. This financing exist because of the large number of customers who need funds for expenser or surges. The implementation or accounting practices that have been carried out are in accordance with PSAK 107. In presenting the financial statements of Bank Syariah Indonesia KFO POS Sesetan branch, have compiled and presented them in accourdance with PSAK 107, in the financial statements the bank hass disclosed significant information regarding the total payment of sharia gold pawn financing and presented sharia gold pawn financing in the same account as the pawn prodcuct (ijarah).  
Pengelolaan Dana Desa Dalam Pelaksanaan Pembangunan Di Desa Sangsit Mahena, Komang Mahena; Nyoman Ari Surya Darmawan
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.v14i3.102268

Abstract

Based on the results of research conducted on the analysis of Village Fund management in relation to development implementation in Sangsit Village, it can be concluded that: Planning is the careful, structured, and thoughtful preparation of concepts for future activities. Planning in Village Fund management is structured periodically and determined in accordance with Village Regulations (PerDes). In an interview with the Sangsit Village Secretary, the first step in planning is the formation of an implementation team, which is held during the Village Development Planning Meeting. Implementation is the stage of realizing the previously developed plan, where all village income and expenditure are managed through the village cash account. Based on observations in Sangsit Village, several development activities were realized in 2024 according to the established plan. Administration is a crucial activity in village financial management, encompassing recording, inventory, and reporting to ensure orderly and effective management. This task is the responsibility of the village treasurer, who is required to record all income and expenditure and prepare a monthly accountability report (LPJ). Based on an interview with Mrs. Made Suryani, as the head of financial affairs of Sangsit Village, she stated that she routinely records the income and expenditure of village funds for development, then compiles them in a monthly report which is submitted in the LPJ forum. Reporting is the delivery of information related to certain activities or conditions to the authorities, while accountability is the obligation to explain and accept the consequences of actions taken. In the reporting stage, the village treasurer still plays an important role because he is tasked with recording the flow of funds in and out. Meanwhile, in the accountability stage, the main role is held by the Village Head who submits a report on the realization of the Village Budget (APB) to the Regent in two stages, namely the first semester and year-end reports. To the people of Sangsit Village, accountability information is conveyed through banners installed at the construction site or in front of the Village Office.  
Determinants Of Financial Performance Of Local Governments In Bali Province: The Role Of Financial And Human Capital Aspects Dewi, Nyoman Ayu Wulan Trisna; Wiguna, I Gd Nandra Hary
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.v13i3.104010

Abstract

This research aims to examine the influence of financial factors sourced from internal (Local Revenue) and external (Intergovernmental Revenue) as well as the aspect of human resources in the form of value-added human capital on the financial performance of the local government in Bali Province. This study uses a quantitative research method with a correlational research approach. The population in this study is the financial reports of the Provincial Government of Bali. This research uses secondary data from the Regional Government Budget (APBD) of the District/City Governments in Bali Province from 2019-2023 obtained from dpjk.kemenkeu.go.id. This study employs a multiple linear regression analysis approach. The research results show that financial factors sourced from internal (Local Revenue) and external (intergovernmental revenue) as well as the aspect of human resources in the form of value-added human capital have a significant impact on the financial performance of local government. This research is limited to examining only the financial and human capital aspects. The findings of this research are expected to provide policy recommendations for local governments in optimizing regional financial management. Examining financial factors sourced from internal and external sources as well as human capital factors.
Praktik Akuntansi dan Akuntabilitas yang Sederhana, namun Penuh Makna: Studi Fenomenologi pada Pengempon Pura Beji Sangsit Dharmawan, Nyoman Ari Surya; I Nyoman Putra Yasa; Wiguna, I Gd Nandra Hary
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.v13i3.104011

Abstract

This research is motivated by the existence of religious organizations, namely pura (Hindu temples), which play a central role in the social order of Balinese society. The study aims to explore the meaning of accounting and accountability as practiced by the pengempon (temple caretakers) of Pura Beji in Sangsit Village. This study employs a qualitative approach with Husserl’s transcendental phenomenology as the analytical framework. Data were collected through three techniques: interviews, observations, and documentation. The data analysis process consisted of epoche, phenomenological reduction, imaginative variation, and the synthesis of meaning and essence. The findings reveal that accounting and accountability carried out by the pengempon are manifested in the form of financial records and memory. In this case, the caretakers prefer to rely on memory rather than written records. The meaning embedded in their accounting practices reflects a focus on fulfilling internal informational needs about activities and operations. This also suggests that accounting and accountability are practiced according to the needs and capabilities of the implementers.
ASAS EQUITY KENAIKAN TARIF PPN: SEBUAH PERSEPSI Putra Yasa, I Nyoman; Nyoman Ari Surya Dharmawan; Luh Madori Sekarsari
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.v13i3.104022

Abstract

This research aims to reveal the public's perception of equity over the increase in VAT rates which will take effect from early 2025 in accordance with the mandate of Law number 7 of 2021 concerning the harmonization of tax regulations. This research is a qualitative research based on case studies. The informants used are authorities, tax academics who have an understanding of taxation, especially VAT, and business actors who have been registered as taxable entrepreneurs.The results of this study state that there is a fundamental material from the perspective of the authorities, academics and business actors towards the increase in VAT. The authorities said it was natural for VAT to be increased because it is a source of state revenue that has been in need of modernization for 30 years. On the other hand, academics and business actors view that this tariff increase only provides short-term benefits, but will have a long-term impact, especially related to people's purchasing power. In the equity aspect, this increase is seen as reasonable and fair by the authorities, especially when it is associated with state revenue which will later be used for the welfare of the community. However, academics view this justice as pseudo, and can even have an impact on public perception of the authorities.
Integrasi Nilai Tri Kaya Parisudha dan Karma Phala sebagai Moderasi Pengaruh Komitmen Profesional dan Pengalaman terhadap Perilaku Etis Auditor Wiguna, I Gd Nandra Hary; Nyoman Ayu Wulan Trisna 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.v13i3.104043

Abstract

This study aims to examine the effect of professional commitment and auditor experience on auditors’ ethical behavior, with Tri Kaya Parisudha and Karma Phala serving as moderating variables. The research is motivated by the importance of ethical values and spirituality in the auditing profession, particularly in Bali, where strong local wisdom plays a central role in societal and professional life. A quantitative research approach was employed, using a survey method with questionnaires distributed to 85 auditors working at Public Accounting Firms in Bali Province. Data were analyzed using Structural Equation Modeling (SEM) based on the Partial Least Squares (PLS) method with the SmartPLS software. The findings reveal that professional commitment and auditor experience have a positive and significant influence on auditors’ ethical behavior. This indicates that auditors with high professional commitment and sufficient experience tend to exhibit more ethical conduct in performing their duties. However, the results also show that Tri Kaya Parisudha and Karma Phala do not have a significant moderating effect on the relationships between professional commitment or experience and ethical behavior. These findings suggest that although local cultural values possess strong philosophical meanings, their application in the professional context requires more contextual and practical approaches. This study contributes to the literature on auditors’ ethical behavior by integrating professional factors with local cultural wisdom. The practical implications emphasize the need to strengthen professional commitment, enhance auditor experience, and develop strategies to internalize local cultural values into professional ethics education and training.

Page 32 of 32 | Total Record : 320

 28   29   30   31   32 

Filter by Year

2012 2025


Reset
Filter By Issues
All Issue Vol. 14 No. 3 (2025): Vokasi: Jurnal Riset Akuntansi Vol. 14 No. 2 (2025): Vokasi: Jurnal Riset Akuntansi Vol. 14 No. 1 (2025): Vokasi: Jurnal Riset Akuntansi Vol. 13 No. 3 (2024): Vokasi: Jurnal Riset Akuntansi Vol. 13 No. 2 (2024): Vokasi: Jurnal Riset Akuntansi Vol. 13 No. 1 (2024): Vokasi: Jurnal Riset Akuntansi Vol. 12 No. 01 (2023): Vokasi: Jurnal Riset Akuntansi Vol. 12 No. 3 (2023): Vokasi: Jurnal Riset Akuntansi Vol. 12 No. 2 (2023): Vokasi: Jurnal Riset Akuntansi Vol. 11 No. 02 (2022): Vokasi: Jurnal Riset Akuntansi Vol. 11 No. 01 (2022): Vokasi: Jurnal Riset Akuntansi Vol. 10 No. 02 (2021): Vokasi: Jurnal Riset Akuntansi Vol. 10 No. 01 (2021): Vokasi: Jurnal Riset Akuntansi Vol. 9 No. 2 (2020) Vol 9, No 2 (2020) Vol 9, No 1 (2020) Vol. 9 No. 1 (2020) Vol. 8 No. 2 (2019) Vol 8, No 2 (2019) Vol 8, No 1 (2019) Vol. 8 No. 1 (2019) Vol 7, No 2 (2018) Vol. 7 No. 2 (2018) Vol 7, No 1 (2018) Vol. 7 No. 1 (2018) Vol 6, No 2 (2017) Vol. 6 No. 2 (2017) Vol. 6 No. 1 (2017) Vol 6, No 1 (2017) Vol 2, No 2 (2013) Vol. 2 No. 2 (2013) Vol. 2 No. 1 (2013) Vol 2, No 1 (2013) Vol. 1 No. 1 (2012) Vol 1, No 1 (2012) More Issue