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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 335 Documents
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Pengaruh Intellectual Capital dan Rasio Aktivitas terhadap Kinerja Keuangan pada Perusahaan Sektor Perbankan yang Tercatat di Bursa Efek Indonesia Tahun 2019-2024 Putu Giano Artanaya; Ni Wayan Yulianita Dewi; Putu Riesty Masdiantini
Vokasi : Jurnal Riset Akuntansi Vol. 15 No. 1 (2026): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v15i1.105091

Abstract

The study aims to analyze the effect of intellectual capital and activity ratios on the financial performance of banking sector companies listed on the Indonesia Stock Exchange during the period 2019-2024. The variables used in this study are: (1) independent variables, which consist of intellectual capital and activity ratios; and (2) the dependent variable, which is financial performance. The research approach employed is a quantitative research method. The population in this study consists of banking companies listed on the Indonesia Stock Exchange during the 2019-2024 period, totaling 47 companies. The sample selection process used purposive sampling, resulting in 30 selected companies as the research sample. The analytical technique used is multiple linier regression analysis. The results of the study indicate that: (1) intellectual capital has a positive and significant effect on the financial performance of companies; and (2) activity ratios also have a positive and significant effect on the financial performance of companies.
EVALUASI EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS DI BENGKEL ANUGRAH UTAMA MOTOR suar08 suardani; I Made Pradana Adiputra; Anantawikrama Tungga Atmadja
Vokasi : Jurnal Riset Akuntansi Vol. 15 No. 1 (2026): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v15i1.107103

Abstract

This study aims to evaluate the implementation of the Accounting Information System (AIS) in the cash receipts and cash disbursements processes at Bengkel Anugrah Utama Motor. The research employed a descriptive qualitative approach through in-depth interviews, direct observations, and document analysis of financial records during the period of October–November 2025. The findings indicate that financial transaction recording is still carried out semi-manually using cash books. The procedures for cash receipts and disbursements are not supported by adequate segregation of duties, thereby increasing the risk of recording errors and the potential for fraud. Furthermore, cash reconciliation is only performed at the end of the month, which leads to delays in detecting cash discrepancies. Limited technical skills among human resources also hinder the adoption of digital-based AIS. These conditions result in low financial information accuracy and slow managerial decision-making processes. The study recommends the implementation of an integrated computerized accounting system and capacity-building through training to enhance the effectiveness, accountability, and sustainability of cash management practices.
ANALISIS KETERGANTUNGAN DAERAH DALAM MEWUJUDKAN AKUNTABILITAS PENGELOLAAN KEUANGAN DESA SELAT Ni Putu Melda Utami Melda; Gede Adi Yuniarta
Vokasi : Jurnal Riset Akuntansi Vol. 15 No. 1 (2026): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v15i1.110932

Abstract

This study aims to analyze the level of financial dependence of Selat Village on transfer funds from the central government and its implications for the accountability of village financial management. This study uses a quantitative descriptive approach with a village financial dependency ratio analysis method and is supported by qualitative analysis through interviews to examine aspects of accountability including transparency, community participation, and accountability. The data used consists of secondary data in the form of the 2021–2025 Selat Village Revenue Budget Detail Report (APBDes) and primary data obtained through interviews with village officials and the community. The results show that the level of financial dependence of Selat Village on transfer funds is classified as high to very high with an average ratio of 48.55%, which is caused by low Village Original Income (PADes) which only comes from Village-Owned Enterprises (BUMDes). In terms of accountability, transparency and accountability aspects have been implemented quite well through village deliberations, publication of the APBDes, and the use of the Village Financial System (SISKEUDES) application. However, community participation in village financial management is still relatively low and indirect. This study concludes that the high dependence on transfer funds has an impact on the accountability practices of village financial management, so that efforts are needed to strengthen village financial independence through optimization and diversification of PADes and increasing active community participation.
Pengaruh Pajak Daerah, Belanja Modal, dan Dana Perimbangan Terhadap Kinerja Keuangan Pemerintah Kabupaten/Kota Di Provinsi Bali Ni Komang Ristia Septiari; Ni Luh Gede Erni Sulindawati; Made Aristia Prayudi
Vokasi : Jurnal Riset Akuntansi Vol. 15 No. 1 (2026): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v15i1.111217

Abstract

This study aimed to examine the partial effects of local taxes, capital expenditure, and intergovernmental transfers on local government financial performance. The research employed a causal associative quantitative approach and used budget and realization data published by the Directorate General of Fiscal Balance (DJPK), derived from the Local Government Financial Statements (LKPD) of regencies and municipalities in Bali Province for the period 2021–2024. The sample consisted of nine regencies/municipalities observed over four years, resulting in 36 observations. The results indicate that (1) local taxes have a significant negative effect on local government financial performance, while (2) capital expenditure have significant positive effects on local goverment financial perfomance, and (3) intergovernmental transfers have significant positive effects on local goverment financial perfomance.
ANALISIS KINERJA KEUANGAN ORGANISASI NIRLABA (STUDI KASUS YAYASAN PUNDI AMAL PEDULI KASIH TAHUN 2018-2021): Studi Kasus Yayasan Pundi Amal Peduli Kasih Tahun 2018-2019 ema yohana br sinambela; Ni Luh Gede Erni Sulindawati
Vokasi : Jurnal Riset Akuntansi Vol. 15 No. 1 (2026): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v15i1.111786

Abstract

This study aims to analyze the financial performance of the non-profit organization Yayasan Pundi Amal Peduli Kasih for the period 2018–2021. The method used is a descriptive quantitative approach through the analysis of non-profit organization financial ratios using secondary data from the foundation's annual financial reports. The results show that fiscal performance ratio 1 fluctuated, while fiscal performance ratio 2 showed a downward trend with negative values in the last three years, indicating an operational deficit. Public support ratio 1 was at a very high and stable level in the range of 0.98–0.99, reflecting dependence on voluntary funds, while public support ratio 2 was fluctuating. The fund collection efficiency ratio shows efficient performance with a value above 1.00 every year, and the program efficiency ratio is in the range of 0.95–1.00. Revenue growth during the study period shows unstable conditions. These findings confirm the need to strengthen financial management strategies and diversify funding sources to maintain organizational sustainability.
Analisis Kinerja Keuangan Pemerintah Desa Baktiseraga Kecamatan Buleleng Gusti Komang Rusmini; Nyoman Ari Surya Dharmawan; I Gusti Ayu Purnamawati
Vokasi : Jurnal Riset Akuntansi Vol. 15 No. 1 (2026): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v15i1.112500

Abstract

Purpose: To evaluate the financial performance of Baktiseraga Village Government (2020–2024) in managing Village Funds and its contribution to achieving sustainable development goals. Design/methodology/approach: The method used in this study is descriptive quantitative, employing an analysis of village financial ratios based on financial data, with interviews used as supporting data. Findings: Low income effectiveness, excellent expenditure efficiency, very low independence, dominant operational spending, and suboptimal achievement of sustainable development indicators. Implications: Necessity for strategies to increase village-owned income and more proportional budget planning to support long-term economic and environmental sustainability.    
Pengaruh Pemanfaatan Teknologi Informasi, Kejelasan Sasaran Anggaran, dan Pengawasan terhadap Akuntabilitas Pengelolaan Dana Desa: Studi Empiris pada Pemerintah Desa di Kabupaten Buleleng Bagian Barat Ni Kadek Sumarni Dewi; Nyoman Ayu Wulan Trisna Dewi; Made Aristia Prayudi
Vokasi : Jurnal Riset Akuntansi Vol. 15 No. 1 (2026): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v15i1.113266

Abstract

This study aims to examine the effect of information technology utilization, budget goal clarity, and supervision on the accountability of village fund management. This research employs a quantitative approach using primary data collected through Likert-scale questionnaires. The population and sample consist of village officials, including village heads, village secretaries, and financial officers in village governments in the western part of Buleleng Regency, covering Banjar, Seririt, Gerokgak, and Busungbiu districts. Data were analyzed using multiple linear regression with the assistance of IBM SPSS 26. The results indicate that information technology utilization, budget goal clarity, and supervision each have a positive effect on the accountability of village fund management. This implies that the more optimal the use of information technology, the clearer the budget goals, and the more effective the supervision, the higher the accountability of village fund management.
PENGARUH PROFITABILITAS, MARKET RATIO DAN SOLVABILITAS TERHADAP HARGA SAHAM DI PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2024 Chionia Angel Yulana; I Gede Agus Pertama Yudantara; I Putu Gede Diatmika
Vokasi : Jurnal Riset Akuntansi Vol. 15 No. 1 (2026): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v15i1.113895

Abstract

The purpose of this research is to analyze the influence of profitability, market ratio, and solvency on stock prices in companies that are members of the LQ45 index on the Indonesia Stock Exchange for the 2021–2024 period. This research is motivated by the phenomenon of stock price fluctuations that do not always reflect the fundamental condition of the company in the midst of high market volatility. The independent variables used are profitability proxied by Return on Assets (ROA), market ratio with Price to Book Value (PBV), and solvency with Debt to Equity Ratio (DER), while dependent variables are stock prices. This study uses a quantitative approach with secondary data obtained from financial statements and stock price data. The sampling technique uses purposive sampling with the criteria of companies that are consistently listed in the LQ45 index. The analysis method used is multiple linear regression. The results of the study show that the profitability variable has a positive effect on the stock price, while the market ratio and solvency have a negative effect on the stock price.
Pengaruh E-Filing, E-Billing, Literasi Pajak, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak dengan Kesadaran Pajak sebagai Variabel Intervening pada KPP Pratama Pekalongan. KUSUMA WIJAYA; Hwihanus
Vokasi : Jurnal Riset Akuntansi Vol. 15 No. 1 (2026): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v15i1.114183

Abstract

This study is motivated by the suboptimal level of taxpayer compliance despite the implementation of digital systems such as e-filing and e-billing. It aims to analyze the effects of e-filing, e-billing, tax literacy, and tax sanctions on taxpayer compliance, with tax awareness as an intervening variable at KPP Pratama Pekalongan. The study employs a quantitative explanatory approach using 300 respondents and analyzes data through PLS-SEM. The results indicate that e-filing, tax literacy, tax sanctions, and tax awareness have a significant positive effect on compliance, while e-billing has no direct effect but becomes significant through tax awareness mediation. The findings suggest that improving compliance requires not only digital system optimization but also strengthening taxpayer literacy and awareness.
Dekonsentrasi Aset Muhammadiyah: Model Tata Kelola Organisasi Keagamaan dalam Perspektif Keadilan Distributif M Shoim; Abdul Halik; Siti Mujanah
Vokasi : Jurnal Riset Akuntansi Vol. 15 No. 1 (2026): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v15i1.114196

Abstract

The phenomenon of uneven national asset concentration in Indonesia serves as the backdrop for this study. Amidst this condition, Muhammadiyah emerges as an institutional outlier with an asset deconcentration model that distributes wealth through a widespread network of charitable enterprises. This article aims to construct a conceptual model of Muhammadiyah's asset deconcentration within a distributive justice framework and to formulate theoretical propositions derived from this practice. Employing a qualitative approach through content and document analysis of primary and secondary sources from the 2010–2025 period, this study finds that Muhammadiyah's asset deconcentration operates through three integrated mechanisms: structural decentralization, sectoral diversification, and cadre regeneration, with productive waqf as a key instrument. The study also identifies a dialectical tension between legal-formal centralization and operational decentralization, which paradoxically serves as a long-term asset protection mechanism. As a theoretical contribution, this article proposes that the combination of centralized ownership and decentralized management in faith-based organizations is a significant determinant of the sustainability of economic benefit distribution. This model offers a wealth redistribution pathway that does not rely entirely on state or market mechanisms and holds cross-contextual relevance for asset management in faith-based organizations in developing countries.

Page 33 of 34 | Total Record : 335

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