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<![CDATA[Pengaruh Pendapatan Asli Daerah (PAD) terhadap Kemandirian Keuangan Daerah Pemerintah Kota Bandung ]]>
<![CDATA[Dian Novianti]]>;
<![CDATA[Jouzar Farouq Ishak]]>
<![CDATA[ Indonesian Accounting Research Journal Vol 2 No 3 (2022): Indonesian Accounting Research Journal (June 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/iarj.v2i3.4127
<![CDATA[Regional Financial Independence indicates the ability of the Regional Government to finance its own government activities through the Regional Original Income (PAD) consisting of Regional Taxes, Regional Levies, Separated Regional Wealth Management Results, and Other Legitimate PAD. The purpose of this study was to determine the effect of the four elements of PAD, either partially or simultaneously on the Regional Financial Independence of the Bandung City Government in 2016-2020. The data analysis technique used in this study is multiple linear regression analysis using SPSS version 26. The results of hypothesis testing state that partially Regional Taxes and Other Legitimate PAD have a significant positive effect on Regional Financial Independence, Regional Levies partially have a significant negative effect on Regional Financial Independence, while the results of Separated Regional Wealth Management Results have no significant effect on Independence Regional Finance. Simultaneously, Regional Original Income has a significant positive effect on Regional Financial Independence.]]>
<![CDATA[Analysis of the Determinant Factors of Government Performance ]]>
<![CDATA[Jouzar Farouq Ishak]]>;
<![CDATA[Ira Siti Sarah]]>;
<![CDATA[Sulistia Suwondo]]>
<![CDATA[ Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 1 (2022): August 2022 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/ekuitas.v4i1.1650
<![CDATA[The purpose of this study is to scrutinize the determinants of provincial government performance. The data is sourced from the Budget Realization Report from the Ministry of Finance and the Report on Rating, and Performance Status of Regional Government Administration by the Ministry of Home Affairs The methods used in testing are linear regression with the ranking and performance status of regional government administration from 30 provinces in Indonesia as a sample. The result of this study indicates that only the degree of decentralization influences provincial government performance. The essence of decentralization is internalizing costs and benefits for the people. To encourage the improvement of regional quality, local governments should integrate all programs and activities with the central government.]]>
<![CDATA[The Effect of Administration and Supervision to Security of Local-Owned Assets ]]>
<![CDATA[Jouzar Farouq Ishak]]>;
<![CDATA[Tatik Sarinawati]]>;
<![CDATA[Fitri Amaliyah]]>;
<![CDATA[Kholifah Fil Ardhi]]>
<![CDATA[ Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 1 (2022): August 2022 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/ekuitas.v4i1.1652
<![CDATA[The security of local-owned assets is carried out with the aim that local-owned assets can be efficient and effective so that they can provide added value to all assets in the Provincial Government of West Java. In securing goods, an optimal administration and supervision system is needed to be a controller to reduce asset problems. This study was conducted to know the effect of the administration and supervision of local-owned assets on the security of local-owned assets. The research method used is a quantitative method. The data used is primary data in the form of a questionnaire which will be distributed to 17 regional organizations in the Provincial Government of West Java with 60 respondents. The sampling technique used is a non-probability sampling technique with a purposive sampling method. The results exhibit that administration, supervision, and security of local-owned assets are very strategic and vital functions. With the step of inventorying and revaluing local assets, it is hoped that it will be able to improve the administration of local-owned assets management so that the security of local-owned assets can improve people's welfare.]]>
<![CDATA[Analisis Pengelolaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) Terhadap Peningkatan Pendapatan Asli Daerah ]]>
<![CDATA[Amelia Ramadayanti]]>;
<![CDATA[Arry Irawan]]>;
<![CDATA[Jouzar Farouq Ishak]]>
<![CDATA[ Indonesian Accounting Research Journal Vol 3 No 1 (2022): Indonesian Accounting Research Journal (October 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/iarj.v3i1.3372
<![CDATA[This research aims to analyze the management of PBB-P2 carried out by the local government of West Bandung Regency to increase PAD and what factors can affect the management of PBB-P2. This research uses qualitative research methods using Nvivo 12 Plus Software. The technique of collecting data are carried out by conducting interviews. The results indicate that West Bandung Regency Government has complied with the Regent's Regulation Number 19 of 2019. This research was found that the implementation of PBB-P2 management includes planning, implementation and supervision which have been carried out with the regulations and with optimal management of PBB-P2 can help to increase PAD revenus in the West Bandung Regency Government. In carrying out the management of PBB-P2 there are factors that influence the management to be not optimal there are NJOP, taxpayer awareness, Human Resources (HR), economic and database.]]>
<![CDATA[Analisis Faktor Optimalisasi Tindak Lanjut Rekomendasi Hasil Pemeriksaan BPK terhadap Temuan Aset Tetap ]]>
<![CDATA[Adnia Nurhayati]]>;
<![CDATA[Sudjana]]>;
<![CDATA[Jouzar Farouq Ishak]]>
<![CDATA[ Indonesian Accounting Research Journal Vol 3 No 1 (2022): Indonesian Accounting Research Journal (October 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/iarj.v3i1.4418
<![CDATA[The government's financial statements will be reviewed by the BPK. The results of BPK's examination are in the form of LHP containing BPK's opinion on the fair value of the presentation of financial statements and findings regarding SPI and compliance with laws and regulations. The findings are then given recommendations and must be followed up by officials in accordance with BPK regulations Number 2 of 2017 Article 3. The percentage of follow-up in Bandung Regency is still below the minimum limit set by BPK. Meanwhile, the percentage of follow-up is sufficient to have an influence on the quality of the Financial Statements and the provision of BPK's opinion. The purpose of this study is to analyze the inhibiting factors of the follow-up process so that follow-up optimization can be carried out. This study uses a qualitative method with a case study approach. The data used are primary and secondary with data collection using interview and documentation techniques. The results of the study say that the factors causing the less than optimal follow-up to the findings of assets in Bandung Regency are caused by human resources, lack of strict sanctions, inaccurate information systems, and the role of other parties.]]>
<![CDATA[Penyusunan Laporan Keuangan Koperasi Rimbawan Sejahtera Bersama Menggunakan Microsoft Excel Berdasarkan SAK ETAP ]]>
<![CDATA[Novi Nurbaeti]]>;
<![CDATA[Sudrajat]]>;
<![CDATA[Jouzar Farouq Ishak]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 3 No 2 (2023): Indonesian Accounting Literacy Journal (March 2023) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ialj.v3i2.3190
<![CDATA[This research was conducted on the Cooperative Rimbawan Sejahtera Bersama, which has not yet prepared financial statements. This study aims to determine the preparation of the financial statements of the Cooperative Rimbawan Sejahtera Bersama using Microsoft Excel based on SAK ETAP. This study used descriptive qualitative method. The method of collecting data in this study is through interviews, documentation and observation. Results of this study is the design of simple financial reporting applications using Microsoft Excel 2016 to assist in the preparation of financial statements in accordance with the SAK ETAP month of February 2021.]]>
<![CDATA[Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Pada Toko Grosir Hasanah ]]>
<![CDATA[Rizki Fatah Maulana]]>;
<![CDATA[Yeti Apriliawati]]>;
<![CDATA[Jouzar Farouq Ishak]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 3 No 1 (2022): Indonesian Accounting Literacy Journal (November 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ialj.v2i04.3312
<![CDATA[Hasanah Grocery Store in running its business still has not recorded and calculated accounting in accordance with SAK EMKM. The company's turnover in 2020 was less than 2 billion Rupiah, which was caused by being affected by COVID-19 and PPKM. The decline in turnover each year can result in bankruptcy of the company. Therefore, the purpose of this study was to find out how to compile the financial statements of SAK EMKM at the Hasanah Wholesale Store SMEs. In conducting this research, the writer uses descriptive qualitative research method. The data collection used is interviews, observation, and documentation. The results of this study are in the form of the Hasanah Grocery Store financial report in July 2021 in accordance with SAK EMKM which consists of a profit and loss statement, a statement of financial position and notes to financial statements.]]>
<![CDATA[Significance of Intellectual Capital reporting to Financial Performance in Telecommunication Companies ]]>
<![CDATA[Tanti Hafni Arifah Mustofa]]>;
<![CDATA[Jouzar Farouq Ishak]]>;
<![CDATA[Arwan Gunawan]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 3 No 2 (2023): Indonesian Accounting Literacy Journal (March 2023) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ialj.v3i2.3411
<![CDATA[Intellectual capital (IC) is a unique resource related to knowledge and can create added value for the company. IC management as an added value for the company has an influence on financial performance. This research aims to evaluate the influence of IC toward financial performance of telecommunications companies listed on the Indonesia Stock Exchange in 2014-2020. Multiple linear regression analysis and partial also simultaneous hypothesis testing were used to determine the relationship between variables. The results showed a positive relationship between IC and financial performance as measured by ROA, ROE, and EP.]]>
<![CDATA[Analisis Perancangan SIA Penjualan Jasa Listrik Menggunakan Kerangka BABOK 3.0 (Studi Kasus Pada Perusahaan Jasa Konstruksi PT. Cupuintan Adyapermata) ]]>
<![CDATA[Ilham Zharfan Satrya]]>;
<![CDATA[Rendra Trisyanto Surya]]>;
<![CDATA[Jouzar Farouq Ishak]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 3 No 2 (2023): Indonesian Accounting Literacy Journal (March 2023) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ialj.v3i2.3900
<![CDATA[In this final project will analyze the old sales accounting system and design a sales AIS at the construction service company PT. Cupuintan Adyapermata. The framework used in this research is the latest framework, namely the SDLC version BABOK 3.0 method for easier implementation of sales accounting information systems in the company. The results show that there are weaknesses in the old Electricity Sales AIS, namely uncollectible accounts and often late in payments. . In terms of design, AIS at the company, the author will design to reinforce procedures related to billing and accounts receivable and the Age Analysis Report used by the company's management as a basis for later decision making with flowcharts and physical DFD. Thus these recommendations will create a new quality sales AIS at PT. Cupuintan Adyapermata so as to facilitate the management of the company's sales accounting.]]>
<![CDATA[Analisis Perhitungan Biaya Lingkungan Atas Pengelolaan Limbah Padat Covid-19 dalam Mencapai Eco-Efficiency (Studi Kasus pada RSUP Dr. Hasan Sadikin Bandung) ]]>
<![CDATA[Vita Alifah Maulina]]>;
<![CDATA[Arie Apriadi Nugraha]]>;
<![CDATA[Jouzar Farouq Ishak]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 3 No 1 (2022): Indonesian Accounting Literacy Journal (November 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ialj.v2i04.4083
<![CDATA[Environmental issues need to be considered by all agencies because every operational activity will produce waste which if not managed properly can cause environmental problems. During the pandemic, health service especially hospitals, experienced an increase in its waste due to Covid-19 handling activities one of the referral hospitals is Hasan Sadikin General Hospital. Analysis of environmental cost calculations can be carried out to find out how hospital manage the environment for Covid-19 waste and how much costs are incurred for these activities to achieve environmental efficiency (eco-efficiency) at the hospital. This study uses a qualitative method with Miles&Hubberman data analysis technique. The results indicate that the calculation of environmental costs produces a percentage of 1.68% of the total operational costs in 2021. This reflects that Covid-19 solid waste management at Hasan Sadikin General Hospital has achieved eco-efficiency, especially in terms of financial benefits which will affect a better company image.]]>
