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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 Akuntabilitas,Transparansi, dan Kejelasan Sasaran Anggaran terhadap Efektivitas Pengelolaan Dana Desa se-Kecamatan Banjar, Kabupaten Buleleng Sari Utami Ketut; Nyoman Ayu Wulan Trisna Dewi; Putu Yunartha Pradnyana Putra
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.v15i1.114211

Abstract

This study aimed to examine in depth the effect of accountability, transparency, and clarity of budget targets on the effectiveness of village fund management in Banjar District, Buleleng Regency. This research employed a quantitative method with a sample of 102 respondents selected through purposive sampling from village officials across 17 villages. Data were collected through questionnaires and analyzed using multiple linear regression to test the effect of each variable. The results showed that accountability, transparency, and clarity of budget targets had a positive and significant effect on the effectiveness of village fund management. These findings confirm that the implementation of accountability principles, information transparency, and clear budget target formulation are important factors in improving the effectiveness of village fund management. This study is expected to provide empirical contributions for village governments in strengthening better financial governance and to serve as a reference for future research related to village fund management.
Pengaruh Bauran Pemasaran terhadap Keputusan Pengajuan Kredit Nasabah Bank NTT Adrianus Ketmoen; Hwihanus; Maria Imakulata Pongge
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.v15i1.114284

Abstract

This study analyzes the effect of the marketing mix on customers’ credit application decisions at Bank NTT. The background of this research lies in the fluctuation of credit distribution target achievement during 2018–2022, indicating that the growth in debtors was not consistently followed by the attainment of lending targets. The study applies a quantitative cross-sectional design with 175 respondents selected purposively from Bank NTT customers who had applied for credit. Data were collected through questionnaires and analyzed using descriptive statistics, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination. The results show that customers generally perceive Bank NTT’s marketing mix and credit application decisions as good to very good. Partially, product, price, promotion, people, and physical evidence have a positive and significant effect on credit application decisions. In contrast, place and process have a negative and insignificant effect. Simultaneously, the seven dimensions of the marketing mix significantly affect credit application decisions. The model explains 53.1 percent of the variation in credit application decisions. These findings imply that Bank NTT needs to strengthen product competitiveness, pricing transparency, promotional effectiveness, service quality, and physical evidence while improving process efficiency and branch accessibility.
Perbandingan Perhitungan Kalkulasi Biaya Menggunakan Metode Traditional Costing dan Activity Based Costing Rina Sandora; 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.v15i1.114395

Abstract

The current high level of market competition is often not accompanied by changes in cost accounting systems for calculating product costs. The use of traditional cost accounting systems is starting to be abandoned, especially in allocating overhead costs to products. This study aims to accurately determine cost calculations by comparing the results of cost calculations using traditional cost accounting systems with the Activity-Based Costing (ABC) system. The results of this study indicate that cost calculations with the Activity Based Costing (ABC) system are more accurate than the traditional cost accounting system. The cost calculation using the traditional system obtained a cost per unit for product type A of Rp. 39.238 and product type B of Rp. 29.013. The results of Activity Based Costing (ABC) obtained a cost per unit for product type A of Rp. 37.034 and product type B of Rp. 31.417.
Identifikasi Risiko dalam Beberapa Kategori di Pendidikan Vokasi Rina Sandora; 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.v15i1.114724

Abstract

Abstract Economic changes, educational policies, and the changing needs of educators along with technological advances and global demands make educational institutions face challenges in creating flexible and responsive educational strategies to improve the quality of education. This study aims to provide an in-depth understanding of the risks for vocational education in achieving its vision and mission. These challenges can be addressed by implementing risk management in several risk categories. The organization identifies the impact criteria and likelihood of risks on a scale of 1-5, conducts risk input, obtains risk matrices and priorities, creates a risk appetite report, conducts risk management actions, and reports on risk monitoring. The results of the initial risk level with residual risk indicate a decrease in the risk level. The conclusion is that the implementation of risk management can control existing risks due to the mitigation carried out. There are three high risks after risk management becomes moderate risk, low risk and enters the risk appetite and risk tolerance categories.  
Pengaruh Strategi Diversifikasi, Efisiensi Operasional dan Keputusan Pendanaan terhadap Nilai Perusahaan Selya Nuraini; Niswah Baroroh
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.v15i1.115429

Abstract

This study aims to analyze the effect of diversification strategy, operational efficiency, and financing decisions on firm value, with Corporate Social Responsibility (CSR) as a moderating variable. This study employs a quantitative approach using secondary data from companies in the consumer non-cyclical sector during the 2022–2024 period. The research sample was determined using a purposive sampling technique, resulting in 212 units of analysis in the form of unbalanced sampling. The data analysis techniques used were panel data regression and Moderated Regression Analysis (MRA). The findings of this study indicate that financing decisions have a significant positive effect on firm value, while diversification strategy and operational efficiency do not have a significant effect on firm value. CSR is proven to weaken the effect of financing decisions on firm value. However, CSR is not proven to moderate the effect of diversification strategy and operational efficiency on firm value

Page 34 of 34 | Total Record : 335

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