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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 343 Documents
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Pengaruh Efektivitas Pemanfaatan Financial Technology, Literasi Keuangan, Dan Inklusi Keuangan Terhadap Akses Keuangan Pada Pelaku Umkm Di Seberang Ilir Barat I Kota Palembang Marcelina Angraini; Emilia Gustini
Vokasi : Jurnal Riset Akuntansi Vol. 15 No. 2 (2026): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v15i2.120391

Abstract

Rapid technological advancement has transformed the financial sector, including for Micro, Small, and Medium Enterprises (MSMEs). This study examines the impact of effective fintech utilization, financial literacy, and financial inclusion on MSME financial access in Seberang Ilir Barat I District, Palembang, involving 100 MSME owner respondents. Based on SEM-PLS analysis, the research model successfully explains 70.2% of the variance in financial access (R2 = 0.702). The test results demonstrate that fintech effectiveness and financial inclusion have a positive and significant impact on improving financial access by facilitating transactions and integration into formal systems. However, financial literacy shows no significant effect. This indicates that practical engagement with digital platforms and formal financial systems plays a much more decisive role in expanding MSME financial access than theoretical financial understanding alone. The study recommends that MSME owners more actively adopt digital technology, and that future research expands the sample area
Determinan pertumbuhan DBH SDA di Indonesia: Ukuran pemerintah daerah, kapasitas fiskal, kemiskinan, dan luas wilayah Azizah Ayu Anggraini; Henny Murtini
Vokasi : Jurnal Riset Akuntansi Vol. 15 No. 2 (2026): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v15i2.120669

Abstract

Local governments must be able to accurately predict the growth of the Natural Resources Revenue Sharing Fund (DBH SDA) to prevent over-or under-budgeting, repeated APBD revisions, and low budget absorption. This study examines the determinants of the growth of the Natural Resources Revenue Sharing Fund (DBH SDA) in Indonesia, namely local government size, fiscal capacity, poverty, and land area. An explanatory quantitative approach was applied to secondary panel data from 247 district/city governments during 2022-2024, resulting in 741 observations. Data were obtained from the Directorate General of Fiscal Balance (DJPK), the Central Statistics Agency (BPS), and the Ministry of Home Affairs and then analyzed using a random effects model with robust standard errors to avoid classical assumption problems. The test results show that local government size has a positive effect on the growth of DBH SDA, while fiscal capacity and poverty have a negative effect, and land area has a positive but insignificant impact. These findings suggest that institutional capacity and fiscal conditions are more important than physical characteristics in explaining disparities in the growth of DBH SDA between regions and serve as the basis for formulating more equitable fiscal transfer policies.  
Determinan Perilaku Kepatuhan Pajak Era Digital : Sebuah Analisis Literatur Ni Putu Ginanti Ari Kirana Putri; I Nyoman Putra Yasa; Gede Teguh Prasetya Muttiwijaya
Vokasi : Jurnal Riset Akuntansi Vol. 15 No. 2 (2026): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v15i2.120941

Abstract

The digital transformation of tax administration has changed how taxpayers fulfill their tax obligations, making it increasingly important to understand the factors influencing tax compliance in the digital era. This study aims to identify and describe the determinants of tax compliance behavior in the digital era based on previous research. The study employs a descriptive literature analysis of 20 scientific articles published between 2021 and 2026 and obtained through Google Scholar. The selected articles were classified based on theories, variables, and research findings. The results indicate that the Theory of Planned Behavior and Technology Acceptance Model are the most frequently used approaches. Perceived usefulness, trust, and tax sanctions tend to have positive effects, while perceived ease of use, attitude, and subjective norm show varying results. The findings indicate that successful digital tax transformation requires systems that provide tangible benefits, are easy to use, and build taxpayer trus

Page 35 of 35 | Total Record : 343

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