Vokasi : Jurnal Riset Akuntansi

Pengaruh Good Corporate Governance, Pengendalian Internal dan Kesesuaian Kompensasi Terhadap Pencegahan Kecurangan (Fraud) dalam Pengelolaan Dana Bumdes

Luh Tusna Putri Darmayanti, Nyoman Ari Surya Darmawan — Sat, 31 Aug 2024 00:00:00 +0000

The implementation of this research involves finding out the influence of good corporate governance, internal control and appropriate compensation on preventing fraud in managing the flow of BUMDes funds. This research is quantitative research with primary data sources in the form of questionnaires with 65 respondents. The method used in the research sample selection process is purposive sampling technique. The data analysis techniques used are validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, coefficient of determination tests and t tests with the help of STATA. The research results show that good corporate governance, internal control and compensation suitability have a substantially positive influence on fraud prevention in the management of BUMDes funds in Sawan District.

Pengaruh Profitabilitas, Struktur Modal dan Pertumbuhan Perusahaan terhadap Nilai Perusahaan

Ni Komang Wina Seftiani, Putu Riesty Masdiantini — Sat, 31 Aug 2024 00:00:00 +0000

This research aims to determine the effect of profitability, capital structure and company growth on company value at Rural Banks in Buleleng Regency in 2019-2023. This type of research is quantitative research with descriptive analysis. Data collection is carried out by recording data related to the problem to be studied from documents owned by the company. The type of data used is secondary data obtained from the website www.ojk.ac.id in the form of quarterly financial reports for BPRs in Buleleng Regency for the 2019-2023 period. The population in this research is all BPRs in Buleleng Regency registered with the Financial Services Authority, totaling 8 BPRs. The sample in this study used a saturated sampling technique by taking the entire research population with a sample size of 40 data. The results of this research partially show that; (1) profitability has a positive and significant effect on company value; (2) capital structure has no effect on company value; and (3) company growth has no effect on company value.

Pengaruh Pemahaman Akuntansi, Sistem Informasi Akuntansi, dan Fungsi Dewan Pengawas terhadap Kualitas Laporan Keuangan pada Badan Usaha Milik Desa di Kecamatan Buleleng

Kadek Diana Dwiyanti, Desak Nyoman Sri Werastuti — Sat, 31 Aug 2024 00:00:00 +0000

This study aims to partially examine the effect of accounting understanding, accounting information systems, and supervisory board functions on the quality of financial statements of Village-Owned Enterprises in Buleleng District. This research was included in a quantitative approach with multiple linear regression analysis techniques. The population used in this study was 12 Village-Owned Enterprises in Buleleng District. By using purposive sampling techniques, there were a total of 80 respondents. The data collection method used questionnaires distributed to 80 people, but the number of questionnaires that returned and could be processed was 67 questionnaires. Data processed using SPSS 26 for Windows includes descriptive statistics, instrument tests, classical assumption tests, and hypothesis tests. The results showed that: (1) accounting understanding has a positive and significant effect on the quality of financial statements; (2) accounting information system has a positive and significant effect on the quality of financial statements; (3) the function of the supervisory board does not affect the quality of financial statements.

Pengaruh Literasi Keuangan, Akses Modal, dan Motivasi Pelaku Usaha Terhadap Peningkatan Kinerja Usaha pada UMK di Kecamatan Buleleng

Nyoman Aprilia Kartika Dewi, Made Arie Wahyuni — Sat, 31 Aug 2024 00:00:00 +0000

This research aims to determine the influence of financial literacy, access to capital, and motivation of business actors on improving the performance of Micro and Small Enterprises in Buleleng District. The independent variables in this research are Financial Literacy, Access to Capital, and Motivation of Business Actors and the dependent variable in this research is increased business performance. The population in this study was 1,346 Micro and Small Enterprises in Buleleng District using sampling techniques, namely convenience sampling and the Slovin formula. The number of respondents in this research was 226 business actors. Sample collection in this study used a questionnaire that was measured using a Likert scale and the questionnaire was distributed using two methods, namely visiting the business premises directly and sending the questionnaire using Google Form via the WhatsApp application. The types of data used in this research are primary data and secondary data. Primary data in this research was obtained through the results of filling out questionnaires by respondents and secondary data in this research was data obtained from the Department of Trade, Industry and Cooperatives, Micro and Small Enterprises in Buleleng District. The data analysis technique in this research is multiple linear regression analysis using SPSS v.23 for Windows. From the tests carried out, the results showed that (1) Financial literacy has a positive and significant effect on increasing business performance, (2) Access to capital has a positive and significant effect on increasing business performance, and (3) Motivation of business actors has a positive and significant effect on increasing business performance.paragraf.

Pengaruh Inflasi, Suku Bunga, dan Solvabilitas Terhadap Nilai Perusahaan pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023

KADEK ALDI, Made Arie Wahyuni — Sat, 31 Aug 2024 00:00:00 +0000

This study aims to determine the effect of inflation, interest rates, and solvency on company value in banking companies listed on the Indonesia Stock Exchange in 2021-2023. This research is quantitative research using secondary data. The sample in this study amounted to 138 companies. Data analysis techniques in this study include normality test, heteroscedasticity test, multicollinearity test, autocorrelation test, t test and determination coefficient test. The results of the study show that inflation has a negative and insignificant effect on company value, interest rates (BI Rate) have a negative and significant effect on company value, and solvency (DER) has a negative and significant effect on company value. In the coefficient of determination test, adjusted R square data results of 7.5% can be explained by inflation, interest rates, and solvency, while the remaining 92.5% can be explained by the influence of other variables that are not studied by the author.

Pengaruh Pengungkapan Environmental, Social, and Governance (ESG) Terhadap Profitabilitas

I Komang Bayu Arta Jaya, I Putu Hendra Martadinata — Sat, 31 Aug 2024 00:00:00 +0000

This research was conducted to examine the influence of Environmental, Social, and Governance (ESG) disclosure on the profitability of companies in the oil, gas, and coal mining sectors listed on the Indonesia Stock Exchange from 2018 to 2022. This study employs a quantitative research approach. Secondary data for the research were obtained from the Indonesia Stock Exchange (IDX) website, available at www.idx.co.id, to collect annual report data, and from the official websites of the companies to gather sustainability report data. The sample size for this study comprises 159 companies, selected through purposive sampling method. The findings of this research indicate that (1) environmental disclosure has a significant negative effect on company profitability, (2) social disclosure has a significant positive effect on company profitability, and (3) governance disclosure has a positive but nonsignificant effect on company profitability.

Pengaruh Capital Adequacy Ratio, Net Profit Margin, dan Kepemilikan Institusional Terhadap Kebijakan Dividen pada Perusahaan Perbankan yang Terdaftar di BEI Periode 2018-2022

Rafi Muhammad Faqih Machfud Purnomo dan Arba'atoen, Gede Adi Yuniarta — Sat, 31 Aug 2024 00:00:00 +0000

This research aims to determine the influence of Capital Adequacy Ratio, Net Profit Margin, and institutional ownership on dividend policy in banking companies listed on the IDX for the 2018-2022 period. The population of this research is 47 banking companies listed on the IDX for the 2018-2022 period. In this research, the sampling technique used was purposive sampling, so the number of samples used in this research was 12 companies. The data collection method uses documentation studies by taking annual financial report data and banking Dividend Payout Ratio. Data analysis in this study used multiple linear regression analysis using the SPSS version 21 for Windows program. The research results show that: (1) Capital Adequacy Ratio has a negative effect on dividend policy, (2) Net Profit Margin has a negative effect on dividend policy. (3) institutional ownership has a negative effect on dividend policy.

Mengungkap Akuntabilitas Dana Desa (APBDes) dalam Upaya Meningkatkan Pembangunan Desa Bugbug

Vanesha Ayudk, Lucy Sri Musmini — Sat, 31 Aug 2024 00:00:00 +0000

Accountability is a principle that must exist in governance, whether it be the largest or smallest level, such as village governance. Effective accountability in the implementation report of the Village Budget (APBDes) will provide ease of public access in finding and reading the accountability of APBDes implementation. This is a form of government in managing and executing an accountability system to develop a statement consistently, thus requiring a way to disclose the accountability of APBDes by the village government in efforts to improve village development and community welfare in Bugbug Village.The aim of this research is to determine how the village fund accountability (APBDes) efforts contribute to the development of Bugbug Village in 2022. The method used in this research is qualitative with a descriptive type. The data sources obtained are primary and secondary data. Data collection techniques in this research include interviews, observations, and direct documentation to the community systematically by organizing data into categories and elaborating them into units. The results of this research show that in the fiscal year 2022, the Bugbug Village government's APBDes reached IDR 3,142,562,856.00, which was allocated larger to priority programs for post-COVID-19 mitigation such as direct cash assistance and food and livestock resilience, referring to the directives of the central and district governments, which have already conducted public accountability systems through the content of reports submitted to the regional government and have been published to the public, running smoothly and in accordance with regulations.

Peran Profitabilitas, Leverage, dan Kebijakan Dividen Terhadap Kinerja Keuangan Perusahaan

Ida Ayu Kade Yamunawati, I Nyoman Putra Yasa — Sat, 31 Aug 2024 00:00:00 +0000

The purpose of this research is to determine the influence of the cost of good sold, financial ratios, and dividend policy on the financial performance of technology companies listed on the BEI for the 2020-2022 period. The data in this research was obtained through the official website of the Indonesian stock exchange, namely www.idx.co.id. The sampling technique uses a purposive sampling technique with 26 technology sector companies listed on the IDX. The data collection method in this research is through financial report data from technology companies listed on the IDX.. The hypothesis test includes multiple linear regression analysis, t test, F test and coefficient of determination with the help of the IBM SPSS 26 for Windows application. The results of this research show that the variables cost of good sold, financial ratios, and dividend policy have a positive and significant effect on financial performance.

Pengaruh Sosialisasi, Pengalaman Kerja dan Latar Belakang Pendidikan Terhadap Pemahaman Usaha Mikro, Kecil dan Menengah dalam Menyusun Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah

Ni Nyoman Elisa Anggraini, Putu Eka Dianita Marvilianti Dewi Dewi — Sat, 31 Aug 2024 00:00:00 +0000

This research aims to examine the influence of (1) socialization on understanding in preparing financial reports, (2) work experience on understanding in preparing financial reports, (3) educational background on understanding in preparing financial reports. The research method used is quantitative research. The population in this study consisted of all MSME actors in Buleleng Regency. Sampling was carried out using non-probability sampling with purposive sampling technique. The number of samples used in this research was 94 MSMEs that prepare financial reports in Buleleng Regency. The data used in this research is primary data collected using a questionnaire using a Likert scale. The data analysis used is multiple linear analysis using SPSS 26. The results of this research show that Socialization, Work Experience and Educational Background have a positive and significant effect on understanding in preparing financial reports.

Pengaruh Profitabilitas, Likuiditas, Leverage, Ukuran Perusahaan, dan Umur Perusahaan Terhadap Ketepatan Waktu (Timeliness) Pelaporan Keuangan (Perusahaan Property dan Real Estate yang Terdaftar di BEI Tahun 2018 – 2022)

Siti Nurkholisah, Edy Sujana — Sat, 31 Aug 2024 00:00:00 +0000

The timeliness of submitting financial reports is an important factor in presenting information as well as reflecting the quality of a company's information. The more timely the information is delivered, the more useful it will be for users of financial reports in making economic decisions. This research aims to determine the effect of profitability, liquidity, leverage, company size and company age on the timeliness of financial reporting. This research was conducted on property and real estate companies listed on the IDX for the 2018 - 2022 period. The sampling technique used purposive sampling with hypothesis testing using logistic regression analysis. The research results show that partially, profitability influences the timeliness of financial reporting of property and real estate companies listed on the IDX. Meanwhile, liquidity, leverage, company size and company age have no effect on the timeliness of company financial reporting on the IDX. Simultaneously, profitability, liquidity, leverage, company size and company age influence the timeliness of company financial reporting on the IDX.

Pengaruh Profitabilitas,Ukuran Perusahaan dan Kepemilikan Manajerial Terhadap Earning Management pada Perusahaan Manufaktur Sub Makanan Dan Minuman yang Terdaftar di BEI (2019-2022)

Gede Rendy Madrawan, I Gede Agus Pertama Yudantara — Sat, 31 Aug 2024 00:00:00 +0000

This research aims to determine the influence of Profitability, Company Size, Managerial Ownership, on Profit Management. The population in this study were 26 sub-food and beverage manufacturing companies. In this research, the sampling technique used was purposive sampling so that a sample of 17 companies was obtained during 4 years of observation for a total of 68 data. The data source used in this research is secondary data obtained from annual report data and company financial reports. multiple linear regression analysis. In this research, the data was processed using the SPSS version 21 for Windows program. The research results show that: (1) profitability has a positive and significant effect on earnings management with a sig value of 0.000 < 0.05. (2) Company size has no significant effect on earnings management with a sig value of 0.071 > 0.05. (3) managerial ownership has no significant effect on earnings management with a sig value of 0.143 > 0.05.

Sistem Akuntansi dan Pengelolaan Keuangan pada Bank Sampah Unit (BSU) pada Praktik Operasional dan Efektivitasnya

Gede Anandita Budi Permana, I Gusti Ayu Purnamawati — Sat, 31 Aug 2024 00:00:00 +0000

This qualitative study aims to analyze the implementation of accounting and financial management systems at Bank Sampah, with a case study on operational practices and their effectiveness. Data were collected through observation and interviews to evaluate the types of accounting systems used, the problems encountered in their implementation, and how waste bank managers address these challenges. Findings indicate that waste banks generally use manual or semi-manual accounting systems to manage financial transactions. The problems encountered include failure to record accounting in accordance with the accounting cycle and the absence of financial reports compliant with the SAK EMKM standards, as well as frequent data input errors due to inconsistency among Bima Resik waste bank managers. To address these issues, waste bank managers seek more efficient alternatives in terms of human resources, provide training, and enhance understanding of basic accounting concepts. The implications of this study provide input for Bank Sampah Bima Resik to improve the effectiveness of their accounting systems and financial management to achieve sustainability and operational efficiency goals

The Analysis of Land and Building Tax Mandatory Compliance in Increasing Regional Tax Revenues in Buleleng District

Shefira Marina Putri Putri, Ni Luh Gede Erni Sulindawati — Sat, 31 Aug 2024 00:00:00 +0000

To increase its regional tax revenue, Buleleng district government collects land and
building tax (PBB) directly through the Buleleng Regency Regional Financial and Revenue
Management Agency (BPKPD). PBB is one of the regional tax revenue sources that has
potential. However, the expected targets had not been optimal. One of the reasons for this was
the lack of awareness of taxpayers in paying their tax obligations. This research aimed to
determine the level of mandatory compliance, inhibiting factors, and minimization efforts for the
inhibiting factors. This research was descriptive and quantitative with compliance ratio analysis
techniques. The data sources of this research came from primary and secondary data with data
collection methods through observation, interviews, and documentation. The research findings
indicate: (1) the compliance level of land and building taxpayers in Buleleng Regency was
68.80% in 2019 (compliant), 61.64% in 2020 (sufficiently compliant), 55.93% in 2021
(sufficiently compliant), and 47.33% in 2022 (non-compliant). (2) Inhibiting factors leading to a
decrease in taxpayer compliance stem from both internal and external factors. (3) Efforts
undertaken involve addressing internal deficiencies as a means to reduce external factors.

Analisis Trend Laporan Keuangan Untuk Menilai Kinerja Keuangan pada Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu (DPMPTSP) Kabupaten Buleleng

Anggi Ariani Ni Kadek Anggi Ariani, Desak Nyoman Sri Werastuti — Sat, 31 Aug 2024 00:00:00 +0000

The purpose of this research is to analyze trends in financial reports to assess the financial performance of the Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kabupaten Buleleng. This research uses mixed research methods. This research is a research step that combines two previously existing forms of research, namely qualitative research and quantitative research. The author examines theory by collecting data in the form of observations and documentation related to this research. Next, all the data is processed and then analyzed using an index formula which will later become a research result