https://ejournal.undiksha.ac.id/index.php/JJAKUN/issue/feed Vokasi : Jurnal Riset Akuntansi 2020-10-31T22:44:58+00:00 I Gede Agus Pertama Yudantara agus_yuda126@yahoo.co.id Open Journal Systems <p><strong>p-ISSN : <a href="http://u.lipi.go.id/1359692182" target="_blank">2337-537X</a> (Printed)</strong> <strong> l </strong> <strong>e-ISSN : <a title="link issn online" href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&amp;1567540046&amp;1&amp;&amp;" target="_blank">2686-1941</a> (Online)</strong></p><p><strong>Vokasi: Jurnal Riset Akuntansi </strong>is published by <strong><a title="alamat undiksha" href="http://undiksha.ac.id/" target="_blank">Universitas Pendidikan Ganesha</a>.</strong> It is published twice a year in April and October. </p><p>Vokasi: Jurnal Riset Akuntansi Publishes papers in the field of accounting and finance that give a contribution to the development of accounting science, accounting practices, the accounting profession, and finance. We accept mainly research-based articles related to accounting science and finance. The scopes of the topics include Management Accounting, Financial Accounting, Public Sector Accounting, Sharia Accounting, Accounting Information Technology, Auditing, Professional Ethics, Accounting Education, Banking, and Finance. Editorial Team welcome submissions of papers describing researchers, practitioners, regulators, students, and other parties interested in the development of accounting science, accounting practices, the accounting profession, and finance. Vokasi : Jurnal Riset Akuntansi accepts manuscripts of either quantitative research, qualitative research, mix method research, and Research and Development (R&amp;D) written in Bahasa Indonesia.</p><p><!--[if gte mso 9]><xml> <w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true" DefSemiHidden="true" DefQFormat="false" DefPriority="99" LatentStyleCount="267"> <w:LsdException Locked="false" Priority="0" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Normal" /> <w:LsdException Locked="false" Priority="9" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="heading 1" /> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 2" /> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 3" /> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 4" /> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 5" /> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 6" /> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 7" /> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 8" /> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 9" /> <w:LsdException Locked="false" Priority="39" Name="toc 1" /> <w:LsdException Locked="false" Priority="39" Name="toc 2" /> <w:LsdException Locked="false" Priority="39" Name="toc 3" /> <w:LsdException Locked="false" Priority="39" Name="toc 4" /> <w:LsdException Locked="false" Priority="39" Name="toc 5" /> <w:LsdException Locked="false" Priority="39" Name="toc 6" /> <w:LsdException Locked="false" Priority="39" Name="toc 7" /> <w:LsdException Locked="false" Priority="39" Name="toc 8" /> <w:LsdException Locked="false" Priority="39" Name="toc 9" /> <w:LsdException Locked="false" Priority="35" QFormat="true" Name="caption" /> <w:LsdException Locked="false" Priority="10" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Title" /> <w:LsdException Locked="false" Priority="1" Name="Default Paragraph Font" /> <w:LsdException Locked="false" Priority="11" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Subtitle" /> <w:LsdException Locked="false" Priority="22" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Strong" /> <w:LsdException Locked="false" Priority="20" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Emphasis" /> <w:LsdException Locked="false" Priority="59" SemiHidden="false" UnhideWhenUsed="false" Name="Table Grid" /> <w:LsdException Locked="false" UnhideWhenUsed="false" Name="Placeholder Text" /> <w:LsdException Locked="false" Priority="1" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="No Spacing" /> <w:LsdException Locked="false" Priority="60" SemiHidden="false" UnhideWhenUsed="false" Name="Light Shading" /> <w:LsdException Locked="false" Priority="61" SemiHidden="false" UnhideWhenUsed="false" Name="Light List" /> <w:LsdException Locked="false" Priority="62" SemiHidden="false" UnhideWhenUsed="false" Name="Light Grid" /> <w:LsdException Locked="false" Priority="63" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 1" /> <w:LsdException Locked="false" Priority="64" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 2" /> <w:LsdException Locked="false" Priority="65" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 1" /> <w:LsdException Locked="false" Priority="66" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 2" /> <w:LsdException Locked="false" Priority="67" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 1" /> <w:LsdException Locked="false" Priority="68" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 2" /> <w:LsdException Locked="false" Priority="69" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 3" /> <w:LsdException Locked="false" Priority="70" SemiHidden="false" UnhideWhenUsed="false" Name="Dark List" /> <w:LsdException Locked="false" Priority="71" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Shading" /> <w:LsdException Locked="false" Priority="72" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful List" /> <w:LsdException Locked="false" Priority="73" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Grid" /> <w:LsdException Locked="false" Priority="60" SemiHidden="false" UnhideWhenUsed="false" Name="Light Shading Accent 1" /> <w:LsdException Locked="false" Priority="61" SemiHidden="false" UnhideWhenUsed="false" Name="Light List Accent 1" /> <w:LsdException Locked="false" Priority="62" SemiHidden="false" UnhideWhenUsed="false" Name="Light Grid Accent 1" /> <w:LsdException Locked="false" Priority="63" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 1 Accent 1" /> <w:LsdException Locked="false" Priority="64" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 2 Accent 1" /> <w:LsdException Locked="false" Priority="65" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 1 Accent 1" /> <w:LsdException Locked="false" UnhideWhenUsed="false" Name="Revision" /> <w:LsdException Locked="false" Priority="34" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="List Paragraph" /> <w:LsdException Locked="false" Priority="29" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Quote" /> <w:LsdException Locked="false" Priority="30" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Intense Quote" /> <w:LsdException Locked="false" Priority="66" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 2 Accent 1" /> <w:LsdException Locked="false" Priority="67" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 1 Accent 1" /> <w:LsdException Locked="false" Priority="68" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 2 Accent 1" /> <w:LsdException Locked="false" Priority="69" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 3 Accent 1" /> <w:LsdException Locked="false" Priority="70" SemiHidden="false" UnhideWhenUsed="false" Name="Dark List Accent 1" /> <w:LsdException Locked="false" Priority="71" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Shading Accent 1" /> <w:LsdException Locked="false" Priority="72" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful List Accent 1" /> <w:LsdException Locked="false" Priority="73" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Grid Accent 1" /> <w:LsdException Locked="false" Priority="60" SemiHidden="false" UnhideWhenUsed="false" Name="Light Shading Accent 2" /> <w:LsdException Locked="false" Priority="61" SemiHidden="false" UnhideWhenUsed="false" Name="Light List Accent 2" /> <w:LsdException Locked="false" Priority="62" SemiHidden="false" UnhideWhenUsed="false" Name="Light Grid Accent 2" /> <w:LsdException Locked="false" Priority="63" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 1 Accent 2" /> <w:LsdException Locked="false" Priority="64" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 2 Accent 2" /> <w:LsdException Locked="false" Priority="65" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 1 Accent 2" /> <w:LsdException Locked="false" Priority="66" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 2 Accent 2" /> <w:LsdException Locked="false" Priority="67" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 1 Accent 2" /> <w:LsdException Locked="false" Priority="68" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 2 Accent 2" /> <w:LsdException Locked="false" Priority="69" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 3 Accent 2" /> <w:LsdException Locked="false" Priority="70" SemiHidden="false" UnhideWhenUsed="false" Name="Dark List Accent 2" /> <w:LsdException Locked="false" Priority="71" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Shading Accent 2" /> <w:LsdException Locked="false" Priority="72" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful List Accent 2" /> <w:LsdException Locked="false" Priority="73" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Grid Accent 2" /> <w:LsdException Locked="false" Priority="60" SemiHidden="false" UnhideWhenUsed="false" Name="Light Shading Accent 3" /> <w:LsdException Locked="false" Priority="61" SemiHidden="false" UnhideWhenUsed="false" Name="Light List Accent 3" /> <w:LsdException Locked="false" Priority="62" SemiHidden="false" UnhideWhenUsed="false" Name="Light Grid Accent 3" /> <w:LsdException Locked="false" Priority="63" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 1 Accent 3" /> <w:LsdException Locked="false" Priority="64" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 2 Accent 3" /> <w:LsdException Locked="false" Priority="65" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 1 Accent 3" /> <w:LsdException Locked="false" Priority="66" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 2 Accent 3" /> <w:LsdException Locked="false" Priority="67" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 1 Accent 3" /> <w:LsdException Locked="false" Priority="68" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 2 Accent 3" /> <w:LsdException Locked="false" Priority="69" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 3 Accent 3" /> <w:LsdException Locked="false" Priority="70" SemiHidden="false" UnhideWhenUsed="false" Name="Dark List Accent 3" /> <w:LsdException Locked="false" Priority="71" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Shading Accent 3" /> <w:LsdException Locked="false" Priority="72" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful List Accent 3" /> <w:LsdException Locked="false" Priority="73" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Grid Accent 3" /> <w:LsdException Locked="false" Priority="60" SemiHidden="false" UnhideWhenUsed="false" Name="Light Shading Accent 4" /> <w:LsdException Locked="false" Priority="61" SemiHidden="false" UnhideWhenUsed="false" Name="Light List Accent 4" /> <w:LsdException Locked="false" Priority="62" SemiHidden="false" UnhideWhenUsed="false" Name="Light Grid Accent 4" /> <w:LsdException Locked="false" Priority="63" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 1 Accent 4" /> <w:LsdException Locked="false" Priority="64" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 2 Accent 4" /> <w:LsdException Locked="false" Priority="65" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 1 Accent 4" /> <w:LsdException Locked="false" Priority="66" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 2 Accent 4" /> <w:LsdException Locked="false" Priority="67" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 1 Accent 4" /> <w:LsdException Locked="false" Priority="68" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 2 Accent 4" /> <w:LsdException Locked="false" Priority="69" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 3 Accent 4" /> <w:LsdException Locked="false" Priority="70" SemiHidden="false" UnhideWhenUsed="false" Name="Dark List Accent 4" /> <w:LsdException Locked="false" Priority="71" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Shading Accent 4" /> <w:LsdException Locked="false" Priority="72" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful List Accent 4" /> <w:LsdException Locked="false" Priority="73" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Grid Accent 4" /> <w:LsdException Locked="false" Priority="60" SemiHidden="false" UnhideWhenUsed="false" Name="Light Shading Accent 5" /> <w:LsdException Locked="false" Priority="61" SemiHidden="false" UnhideWhenUsed="false" Name="Light List Accent 5" /> <w:LsdException Locked="false" Priority="62" SemiHidden="false" UnhideWhenUsed="false" Name="Light Grid Accent 5" /> <w:LsdException Locked="false" Priority="63" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 1 Accent 5" /> <w:LsdException Locked="false" Priority="64" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 2 Accent 5" /> <w:LsdException Locked="false" Priority="65" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 1 Accent 5" /> <w:LsdException Locked="false" Priority="66" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 2 Accent 5" /> <w:LsdException Locked="false" Priority="67" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 1 Accent 5" /> <w:LsdException Locked="false" Priority="68" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 2 Accent 5" /> <w:LsdException Locked="false" Priority="69" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 3 Accent 5" /> <w:LsdException Locked="false" Priority="70" SemiHidden="false" UnhideWhenUsed="false" Name="Dark List Accent 5" /> <w:LsdException Locked="false" Priority="71" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Shading Accent 5" /> <w:LsdException Locked="false" Priority="72" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful List Accent 5" /> <w:LsdException Locked="false" Priority="73" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Grid Accent 5" /> <w:LsdException Locked="false" Priority="60" SemiHidden="false" UnhideWhenUsed="false" Name="Light Shading Accent 6" /> <w:LsdException Locked="false" Priority="61" SemiHidden="false" UnhideWhenUsed="false" Name="Light List Accent 6" /> <w:LsdException Locked="false" Priority="62" SemiHidden="false" UnhideWhenUsed="false" Name="Light Grid Accent 6" /> <w:LsdException Locked="false" Priority="63" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 1 Accent 6" /> <w:LsdException Locked="false" Priority="64" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 2 Accent 6" /> <w:LsdException Locked="false" Priority="65" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 1 Accent 6" /> <w:LsdException Locked="false" Priority="66" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 2 Accent 6" /> <w:LsdException Locked="false" Priority="67" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 1 Accent 6" /> <w:LsdException Locked="false" Priority="68" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 2 Accent 6" /> <w:LsdException Locked="false" Priority="69" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 3 Accent 6" /> <w:LsdException Locked="false" Priority="70" SemiHidden="false" UnhideWhenUsed="false" Name="Dark List Accent 6" /> <w:LsdException Locked="false" Priority="71" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Shading Accent 6" /> <w:LsdException Locked="false" Priority="72" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful List Accent 6" /> <w:LsdException Locked="false" Priority="73" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Grid Accent 6" /> <w:LsdException Locked="false" Priority="19" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Subtle Emphasis" /> <w:LsdException Locked="false" Priority="21" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Intense Emphasis" /> <w:LsdException Locked="false" Priority="31" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Subtle Reference" /> <w:LsdException Locked="false" Priority="32" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Intense Reference" /> <w:LsdException Locked="false" Priority="33" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Book Title" /> <w:LsdException Locked="false" Priority="37" Name="Bibliography" /> <w:LsdException Locked="false" Priority="39" QFormat="true" Name="TOC Heading" /> </w:LatentStyles> </xml><![endif]--><!--[if gte mso 10]> <mce:style><! /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:""; mso-padding-alt:0in 5.4pt 0in 5.4pt; mso-para-margin:0in; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi;} --> <!--[endif] --></p> https://ejournal.undiksha.ac.id/index.php/JJAKUN/article/view/26125 Pengaruh Kompetensi Aparatur Desa, Efektivitas Pengendalian Internal, dan Moral Sesitivity terhadap Pencegahan Fraud dalam Pengelolaan Keuangan Desa 2020-10-31T22:44:55+00:00 Putu Ayu Armelia ayuarmelia09@gmail.com Made Arie Wahyuni ariewahyuni@undiksha.ac.id <p><em>This study aims to determine the effect of village apparatus competence, effectiveness of internal control, and moral sensitivity on fraud prevention in village financial management in the Banjar District. This study uses a quantitative approach. The research sample consisted of 51 respondents consisting of the village head, treasurer, and the chairman of the Village Consultative Body (BPD) from 17 villages in the Banjar District, determined by the nonprobability</em><em>..</em><em>sampling</em><em>..</em><em>method, namely purposive sampling. The type of data used is a questionnaire distributed directly to respondents. The data analysis technique used is multiple linear regression analysis and the presentation of data is assisted with the SPSS 22 program for windows. The results of this study indicate that the competence of village officials does not affect fraud prevention in village financial management, the effectiveness of internal control has positive and significante effect </em><em>on </em><em>fraud </em><em>prevention </em><em>in </em><em>village </em><em>financial </em><em>management </em><em>and </em><em>moral sensitivity has </em><em>a </em><em>positive </em><em>and </em><em>significant </em><em>effect </em><em>on </em><em>fraud </em><em>prevention </em><em>in </em><em>village </em><em>financial </em><em>manageme </em><em>in</em><em>the District Banjar Buleleng Regency.</em></p> 2020-10-31T00:00:00+00:00 Copyright (c) 2020 Vokasi : Jurnal Riset Akuntansi https://ejournal.undiksha.ac.id/index.php/JJAKUN/article/view/26208 Pengaruh Orientasi Etis, Gender, Dan Pengetahuan Kode Etik Akuntan Terhadap Persepsi Mahasiswa Akuntansi Mengenai Perilaku Tidak Etis Akuntan 2020-10-31T22:44:55+00:00 Ketut Ria Mutiarasari mutiarasariria8@gmail.com I Putu Julianto putujulianto@undiksha.ac.id <p><em>This study aims to determine the effect of Idealism, Relativism, Gender, and Knowlegde of Ethic Accounting Code of Accounting Students’ Perseption on Unethical Accounting Behavior. This study used quantitative approach with primary data obtained from questionnaires and measured using a Likert Scale. The population of this study were accounting students at five universities in Bali in total 1,115 people. The sampling technique used convenience sampling with a sample criteria of accounting students who had been interned or worked at a Public Accounting Firm or at an Accountant Services Office, and accounting student who had taken courses in the Accounting Professional Education program. Determination of the minimum number of samples used the Isaac and Michael tables with a significance level of 5%, obtained a total sample of 265 people. Data analysis technicque used multiple linear regression analysis by using SPSS 22.0 for Windows. The result showed that idealism and knowledge of ethic accountant code had a negative influence on accounting student’ perseptions of accountant’s unethical behavior, while relativism had positive influence on accounting students’perseptions of accountant’s unethical behavior and </em><em>male accounting students’ perception was proven more support unethical accountant’s behavior rather than female accounting students.</em><em></em></p> 2020-10-31T00:00:00+00:00 Copyright (c) 2020 Vokasi : Jurnal Riset Akuntansi https://ejournal.undiksha.ac.id/index.php/JJAKUN/article/view/26453 Pengaruh Kualitas Informasi Akuntansi, Akuntabilitas dan Transparansi Pelaporan Keuangan Terhadap Tingkat Penerimaan Dana Zakat 2020-10-31T22:44:55+00:00 Efri Agihidayantari efri.id65@gmail.com Putu Sukma Kurniawan putusukma@undiksha.ac.id <pre> </pre><p><em>The purpose of this study is to determine the efect quality of accounting information, accountabillity and transparency in financial report on the level of recipt of zakat funds at the BAZNAS of Buleleng Regency. This research is a quantitative studying in which the source of the data comes from primarry data in the form of distributing questionnaires directly and via google form to respondents. The population in this study is muzakki who pay their zakat through the BAZNAS of Buleleng Regency. The sample selected by purposive technique and obtained a total sample is 182 people. Analysis of the data used consists of: data quality test, descriptive analysis, classic assumption test, and hypothesis testing. Where the hypothesis test includes multiple linear regression test, t test and test the coeficient of determination with the help of SPSS version 24 for windows. The results of this study indicate that 1. Quality of Accounting Information has a positive efect on the level of receipt of zakat funds 2. Accountability has a positive efect on the level of receipt of zakat funds and 3. Transparency of financial reporting has a positive efect on the level of receipt of zakat funds.</em></p> 2020-10-31T00:00:00+00:00 Copyright (c) 2020 Vokasi : Jurnal Riset Akuntansi https://ejournal.undiksha.ac.id/index.php/JJAKUN/article/view/26560 Pengaruh Sistem Pengendalian Internal Pemerintah Desa, Kompetensi Sumber Daya Manusia, dan Efektivitas Sistem Keuangan Desa Terhadap Penerapan Good Village Governance 2020-10-31T22:44:56+00:00 Ni Wayan Desi Sawitri desisawitri69@gmail.com Lucy Sri Musmini lucy.musmini@gmail.com <p><em>This research aims to determine the effect to the village government’s internal control system, human resource competencies and the effecttiveness of the village financial systemnon the implementation of good village governance in villages in Buleleng Regency. The type of the research is quantitative research. The populatian in thid research is all villages in Buleleng Regency, namely 129 villages. Sampling in this research used probability sampling techniques using a sample of 56 villages and 168 respondents. In this research data were obtained through a questionnaire distributed directly to respondents. Data analysis in this research uses multiple linear regression analysis with the help of SPSS version 20.0. The results this research stated that the internal control system of villages government, human resource competency, and effectiveness of the village financial system had a positive and significant effect on the implementation of good village governance. </em></p> 2020-10-31T00:00:00+00:00 Copyright (c) 2020 Vokasi : Jurnal Riset Akuntansi https://ejournal.undiksha.ac.id/index.php/JJAKUN/article/view/27010 Pendeteksian Kecurangan Pelaporan Keuangan Dengan Menggunakan Pentagon Fraud Pada BUMN Yang Terdaftar Di Bursa Efek Indonesia 2020-10-31T22:44:56+00:00 Ni Putu Gina Puspita Dewi ginapuspita.dewi04@gmail.com I Gede Agus Pertama Yudantara agus.yudantara@undiksha.ac.id <p><em>This study aimed at analyzing the effects of pressure, opportunity, rationalization, competence and arrogance both concurrently and relatively on fraudulent financial reporting on state-owned companies registered on the Indonesia Stock Exchange in the 2014-2018 period. The secondary data acquired from yearly reports and financial statements of the state-owned companies listed on the Stock Exchange in the 2014-2018 period were applied in this study. The sample representative method used purposive sampling so that 17 companies were used in this study. Data analysis method used in this study were descriptive statistical analysis and logistic regression analysis using SPSS 20. The results of this study convey the simultaneous the pressure, the opportunity, the rationalization, the competence, and the arrogance influence the detection of fraudulent financial reporting notably. The trial results partially indicate that arrogance which is substituted by the frequency of the number of CEO photos has a significant positive outcome in distinguishing fraudulent financial reporting, while the pressure variable (leverage ratio), the opportunity (percentage of the number of independent audit board), the rationalization (change of public accountants) and the competence (changes directors) partially has no effect in the detection of fraudulent financial reporting.</em></p> 2020-10-31T00:00:00+00:00 Copyright (c) 2020 Vokasi : Jurnal Riset Akuntansi https://ejournal.undiksha.ac.id/index.php/JJAKUN/article/view/27085 Determinan Kualitas Laporan Keuangan Koperasi Pegawai Negeri: Pengujian Peran Moderasi Tingkat Penerapan Sistem Pengendalian Internal 2020-10-31T22:44:56+00:00 Ni Ketut Siti Ardianti sitiardianti08@gmail.com Made Aristia Prayudi prayudi.acc@undiksha.ac.id <p><em>The purpose of this research is to empirically prove the influence of understanding of cooperative accounting based on SAK-ETAP, and the use of accounting information systems on the quality of financial statements of KPN and to determine the effect of internal control systems in moderating the relationship between understanding of cooperative accounting based on SAK-ETAP, and the use of systems accounting information. The research method used is a causal quantitative method, the type of data used is primary data, using the instrument method in the form of a questionnaire. Samples were obtained using the purposive sampling method. Data analysis techniques used were t test and interaction test (Moderated Regression Aanlysis). The results of this study indicate that: (1) understanding of cooperative accounting based on SAK-ETAP has a positive and significant effect on the quality of the KPN financial statements, (2) the use of accounting information systems has a positive and significant effect on the quality of the KPN financial statements, (3) the system internal control strengthens the positive relationship between SAK-ETAP-based cooperative accounting understanding and the quality of the KPN financial statements, (4) the internal control system strengthens the positive relationship between the utilization of accounting information systems and the quality of the KPN financial statements.</em></p> 2020-10-31T00:00:00+00:00 Copyright (c) 2020 Vokasi : Jurnal Riset Akuntansi https://ejournal.undiksha.ac.id/index.php/JJAKUN/article/view/27389 Analisis Efektivitas Sistem Pengendalian Internal Dalam Mengatasi Kredit Macet Dengan Menerapkan Prinsip “Pang Pade Payu” Pada BUMDES Sidi Amerta 2020-10-31T22:44:57+00:00 Made Erawati erawatiii98@gmail.com Anantawikrama Tungga Atmadja anantawikrama_t_atmadja@undiksha.ac.id <p>BUMDes Sidi Amerta <em>is an official institution with a village managed by a joint and legal entity village, one of the operations of which is a savings and loan business. This study was intended to find out (1) How the internal control system applied by the Sidi Amerta Village Business Entity in implementing bad credit, (2) How to apply the "pang pade payu" principle to get bad credit at the </em>Sidi Amerta BUMDes<em>. In this study using a descriptive method with a qualitatitive approach. The data collection method was obtained through the observation method, the interview method, and the documentation method conducted at </em>BUMDes Sidi Amerta<em>. The data processing that has been collected is then completed through data reduction, data presentation and making conclusion.</em><em>The results showed that the implementation of (1) the internal control system at </em>BUMDes Sidii Amerta<em> was quite good with supervision carried out effectively, but the management's knowledge in the field of accounting allowed for fraud; (2) The effectiveness of the application of the principle of "pang pade payu" for bad loans is quite effective, because it uses a family that makes the recipients get relief in paying for their needs without protection increasing the importance of care to pay for their needs; (3) Suggestions for follow-up actions carried out are more selective in granting loans in accordance with the ability of the credit assistance.</em></p> 2020-10-31T00:00:00+00:00 Copyright (c) 2020 Vokasi : Jurnal Riset Akuntansi https://ejournal.undiksha.ac.id/index.php/JJAKUN/article/view/27392 Analisis Perlakuan Akuntansi Asset Biologis Berdasarkan PSAK 69 Pada Organisasi Simantri Kelompok Tani Ternak Sapi “Sato Amerta Utama” 2020-10-31T22:44:57+00:00 I Kadek Agus Setya Mahendra agusmahendra422@gmail.com I Putu Gede Diatmika gede.diatmika@undiksha.ac.id <p><em>Biological assets are assets in the form of animals or plants undergoing transformation, resulting in qualitative and quantitative changes. The application of biological assets to date has not been widely used by entities engaged in livestock entities, even though the PSAK 69 standard is active in Indonesia on January 1, 2018. This research was conducted to determine the accounting treatment of biological assets in the Simantri organization Sato Amerta Utama cattle group , Baluk Village based on PSAK 69. The purpose of this study was to determine the measurement, recognition and disclosure of biological assets in Simantri Sato Amerta. </em><em>This research was conducted using qualitative methods. Data obtained from interviews, observations and documentation. Furthermore, the data from these results are analyzed by data reduction, data presentation and conclusion drawing.</em><em>This research aims to understand the accounting treatment of biological assets based on PSAK 69 in the Simantri organization of the Sato Amerta Utama cattle group in Baluk Village based on PSAK 69. In this study, to get the data validity is done by triangulation. Achievements in this research show that related to the measurement, recognition and disclosure of biological assets in Simantri Sato Amerta Utama is not fully in accordance with applicable standards, namely PSAK 69. See from the measurement still uses historical costs as acquisition prices and recording is still simple.</em></p> 2020-10-31T00:00:00+00:00 Copyright (c) 2020 Vokasi : Jurnal Riset Akuntansi https://ejournal.undiksha.ac.id/index.php/JJAKUN/article/view/28369 Peluang Riset Strategi Bumdes Sebagai Dasar Pengembangan Perekonomian Masyarakat: Sebuah Studi Literatur 2020-10-31T22:44:57+00:00 M Ihsan moh_ihsan@stiepbpalu.ac.id Irma Irma irma@stiepbpalu.ac.id Burhanuddin Ladjin burhanudin@stiepbpalu.ac.id Arif Widyatama arifwidyatama@stiepbpalu.ac.id <p><em>The purpose of this article is to discover the potential for research on BUMDes strategies. This article is considered important because research on BUMDes is still very limited so that it can make a very large contribution to BUMDes research space. Bumdes has an important role in building the economy in the village. However, the condition that occurs is that there are still many conditions of rural community human resources, especially Bumdes officials, who do not have good management skills and financial literacy in managing Bumdes. This research was conducted with a literature study using Leximancer to determine the potential for future research. The results of this study indicate that there are 4 (four) important variables that need to be considered by further research, namely environmental, business, innovation and performance.</em><em></em></p><br /><p><em> </em></p> 2020-10-31T00:00:00+00:00 Copyright (c) 2020 Vokasi : Jurnal Riset Akuntansi https://ejournal.undiksha.ac.id/index.php/JJAKUN/article/view/29378 Analisis Pemahaman Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Melalui Preferensi Risiko Sebagai Variabel Moderasi 2020-10-31T22:44:58+00:00 Retno Wulandari retnowulandari.1979@yahoo.co.id <p><em>The purpose of the article is to test its effect and to analyze the understanding variables and tax sanctions on tax compliance with risk preference as a moderating variable regis-tered at KPP Malang Utara. Collecting data using a questionnaire distributed to WP with a purposive sampling approach that has reported SPT. The data technique used is multiple linear regression analysis and moderation analysis of the absolute difference value test approach. The results state that understanding and sanctions affect WP com-pliance. Risk preferences are also capable of modifying understanding and sanctions. </em></p> 2020-10-31T00:00:00+00:00 Copyright (c) 2020 Vokasi : Jurnal Riset Akuntansi