Article Per Year (5 Year)
p-Index From 2021 - 2026
2.636
P-Index
This Author published in this journals
All Journal EKSPANSI JURNAL PENGABDIAN KEPADA MASYARAKAT Bantenese Jurnal Pengabdian Masyarakat JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan Jurnal Difusi Industrial Research Workshop and National Seminar Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal
Arry Irawan
Jurusan Akuntansi, Politeknik Negeri Bandung
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Social Sciences Other

Published : 21 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 21 Documents
Search

 1   2   3 
Pengaruh Kontribusi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan dan Bea Perolehan Hak atas Tanah dan Bangunan terhadap Pajak Daerah di Kota Bandung Tika Sundari; Arif Afriady; Arry Irawan
Indonesian Accounting Research Journal Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (717.778 KB)

Abstract

Land and Building Taxes for Rural and Urban Areas and Fees on the Acquisition of Land and Building Rights are the two local taxes in Bandung City with the highest realization, but these potentials have not been managed properly so that they become the largest source of regional receivables in Bandung City since they have not reached the target. This study aims to determine the effect of Land and Building Taxes for Rural and Urban Areas and Fees on the Acquisition of Land and Building Rights Contribution toward Local Taxes in Bandung City, either partially or simultaneously. This type of research is a quantitative method using a sample of 60 months starting from January 2016 to December 2020. The data used is documentary data and analyzed using multiple linear regression analysis. The results of this study indicate that the contribution of Land and Building Taxes for Rural and Urban Areas and Fees on the Acquisition of Land and Building Rights has a significant effect either partially or simultaneously on Local Taxes in Bandung City. As much as 71,5% of Local Taxes is influenced by the contribution of Land and Building Taxes for Rural and Urban Areas and Fees on the Acquisition of Land and Building Rights while the rest is influenced by other factors.
Pengaruh Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah (PAD) Di Kota Bandung Tahun 2016-2020 Jilan Haura Hanifa; Arry Irawan
Indonesian Accounting Research Journal Vol 2 No 2 (2022): Indonesian Accounting Research Journal (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (521.087 KB) | DOI: 10.35313/iarj.v2i2.3371

Abstract

This research aims to determine the effect of local taxes and local retribution on local revenue for the City of Bandung in 2016-2020 partially and simultaneously. This type of research is descriptive quantitative, using quantitative data types. Sources of data were obtained from the Badan Pengelola Pendapatan Daerah (BPPD) of Bandung City, namely data regarding the realization of local tax revenues, the realization of local retribution receipts and the realization of local revenue in Bandung City in 2016-2020. The analysis method used in this research is descriptive analysis, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results indicate that Local tax and Local Retribution have a positive effect on Badung City's Local Revenue, either partially or simultaneously, for that it is necessary to optimize each component of the revenue to increase local income so it can fulfill the needs of the regional government.
PENGARUH PENDAPATAN USAHA DAN BEBAN USAHA TERHADAP LABA BERSIH PADA PERUSAHAAN BUMN PERIODE 2018 SAMPAI 2020 Putri Sekar Arum Arum; Arry Irawan, SE., M.Si.
Indonesian Accounting Literacy Journal Vol 2 No 3 (2022): Indonesian Accounting Literacy Journal (July 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v2i3.4075

Abstract

Penelitian ini dibuat dengan tujuan untuk membantu Perusahaan BUMN dalam mengetahui faktor-faktor yang dapat menjadi pengaruh terhadap laba yang diperoleh setiap perusahaan. Faktor-faktor tersebut seperti biaya operasional dan pendapatan usaha. Dalam persaingan di dunia bisnis, laba menjadi hal utama yang diperhatikan oleh para investor yang ingin menginvestasi di perusahaan. Perolehan laba yang efektif menunjukkan bahwa perusahaan memiliki laporan keuangan yang baik pula. Untuk memperoleh laba secara maksimal perlu adanya penekanan pada biaya-biaya yang timbul agar pemasukan atau pendapatan yang diperoleh setiap perusahaan dapat tercapai sesuai dengan target. Apabila nilai biaya operasional pada suatu perusahaan rendah maka perusahaan akan mendapatkan pemasukan atau pendapatan yang bernilai tinggi sehingga perolehan laba pada perusahaan juga akan otomatis tinggi. Sebaliknya, apabila diketahui perusahaan tidak dapat menekan biaya operasional maka pendapatan yang diperoleh pun akan rendah sehingga sulit bagi perusahaan dalam memperoleh laba secara maksimal. Perolehan laba dengan nilai yang tinggi dapat membantu perusahaan terus mengembangkan kinerja perusahaannya dan dapat unggul dalam bersaing dengan pesaing di bidang yang sama.
Analisis Pengelolaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) Terhadap Peningkatan Pendapatan Asli Daerah Amelia Ramadayanti; Arry Irawan; Jouzar Farouq Ishak
Indonesian Accounting Research Journal Vol 3 No 1 (2022): Indonesian Accounting Research Journal (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i1.3372

Abstract

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.
Pengaruh Persepsi Kemudahan Penggunaan terhadap Loyalitas Pelanggan Fintech (Studi Kasus Pada Pengguna Fintech di Kota Bandung) Rudini Faina Dewi; Riauli Susilawaty Hutapea; Arry Irawan
Indonesian Accounting Literacy Journal Vol 3 No 2 (2023): Indonesian Accounting Literacy Journal (March 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v3i2.3341

Abstract

The use of financial technology is familiar to the people of Bandung City, especially in digital payments. This study aims to determine the effect of perceived ease of use on customer loyalty to financial technology users in Bandung. The data in this study were obtained through questionnaires distributed through social media platforms and the data obtained would be analyzed using simple linear regression with SPSS. The results of this study prove that the perception of convenience has a positive effect on user loyalty by 38.3%. This study is also expected to provide benefits to financial technology companies in order to improve their services.
Analisis Kepatuhan Wajib Pajak Umkm Terkait Pemberian Insentif Pajak PMK 86 Tahun 2020 Saat Pandemi di KPP Tasikmalaya Luvita Putri Febriani Hakim; Arry Irawan
Indonesian Accounting Research Journal Vol 3 No 2 (2023): Indonesian Accounting Research Journal (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i2.4900

Abstract

The compliance of MSME taxpayers at KPP Pratama Tasikmalaya in paying taxes during this pandemic is quite high, seen from the amount of MSME tax receipts for the period after the provision of the PMK tax incentive Number 86 of 2020 reached Rp. 4,112,051,290 and before the provision of tax incentives of Rp. 3,528,688,028. Compliance to register also increased significantly before the provision of incentives for 9793 registered MSME taxpayers, but after the provision of tax incentives, MSME taxpayers increased by 0.6%. This study aims to determine whether the provision of tax incentives for PMK Number 86 of 2020 can increase taxpayer compliance. This study uses a comparative approach with a sample consisting of MSME taxpayers at KPP Pratama Tasikmalaya. The type of data collected is quantitative data. the data source used is secondary data. Data collection techniques using documentation and analyzed by Kolmogorov Smirnov test, descriptive statistics and Paired sample t-test using the SPSS program. The results of this study indicate that the provision of tax incentives for PMK Number 86 of 2020 can increase taxpayer compliance. Judging from the results, there are differences in MSME compliance in the form of paying taxes and registering between before and after the provision of tax incentives for PMK Number 86 of 2020
Peningkatan Kemampuan Penyusunan Laporan Keuangan Digital Berbasis Aplikasi ”Si Apik” Bagi Pelaku UMKM Kuliner Kota Bandung Arif Afriady; Dian Imanina Burhany; Etti Ernita Sembiring; Sulistia Suwondo; Arry Irawan
BANTENESE : JURNAL PENGABDIAN MASYARAKAT Vol. 5 No. 2 (2023): Bantenese : Jurnal Pengabdian Masyarakat
Publisher : Pusat Studi Sosial dan Pengabdian Masyarakat Fisipkum Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/ps2pm.v5i2.7323

Abstract

Masih banyak pelaku UMKM yang belum menyusun laporan keuangan karena menganggapnya rumit. Mencermati hal tersebut dan sebagai bentuk dukungan kepada UMKM, Bank Indonesia bekerja sama dengan Ikatan Akuntan Indonesia mengembangkan suatu aplikasi penyusunan laporan keuangan digital yang dinamakan SI APIK (Sistem Informasi Aplikasi Pencatatan Informasi Keuangan). Aplikasi ini didesain sesederhana mungkin dengan menggunakan istilah yang sederhana dan mudah dipahami oleh pelaku UMKM serta dapat dioperasikan dengan mudah melalui telepon seluler. Namun, banyak pelaku UMKM yang belum mampu menggunakan aplikasi ini, termasuk di antaranya pelaku UMKM kuliner Kota Bandung yang tergabung dalam Koperasi Wirausaha Baru Jawa Barat Sejahtera. Oleh karena itu, solusi yang diberikan adalah dengan melaksanakan program Pengabdian kepada Masyarakat kepada pelaku UMKM kuliner Kota Bandung dalam bentuk pelatihan dan pendampingan penyusunan laporan keuangan digital berbasis aplikasi SI APIK. Pada pelatihan, disampaikan materi beserta contoh penggunaan aplikasi SI APIK. Pada pendampingan, peserta didampingi dalam menyusun laporan keuangan untuk usahanya masing-masing. Hasil evaluasi setelah pelatihan menunjukkan bahwa pengetahuan peserta mengenai penyusunan dan analisis laporan keuangan meningkat dibandingkan sebelum pelatihan dan pengetahuan mengenai aplikasi SI APIK setelah pelatihan cukup tinggi. Hasil evaluasi setelah pendampingan menunjukkan peningkatan kemampuan peserta dalam menyusun laporan keuangan digital berbasis aplikasi SI APIK dengan benar.
Pengaruh Pengungkapan ESG, Ukuran Perusahaan, Leverage terhadap Tax Avoidance pada Perusahaan Sektor Energi yang terdaftar di BEI Tahun 2021-2025 Salma Salsabila; Arry Irawan; Iyeh Supriatna; Annas Rahmat Ramadhani
Indonesian Accounting Literacy Journal Vol. 6 No. 3 (2026): Indonesian Accounting Literacy Journal (July 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i3.7007

Abstract

This study aims to determine the effect of ESG disclosure, Company Size and Leverage on Tax Avoidance. The sample includes energy sector companies listed on the IDX for the 2021-2025 period, selected using a purposive sampling technique. The independent variables are ESG Disclosure measured by GRI 2021, Company Size measured by the natural logarithm of total assets, and Leverage measured by the Debt-to-Asset Ratio. The dependent variable used is Tax Avoidance measured by Book-Tax Difference. Secondary data from annual reports and sustainability reports were analyzed using panel data regression via EViews 13. Result indicates that ESG Disclosure does not affect Tax Avoidance, whereas Company Size and Leverage have a negative effect, simultaneously all variables significantly affect Tax Avoidance. This study theoretically contributes by expanding empirical evidence on Agency and Legitimacy theories. A key limitation is the low Adjusted R-squared, suggesting future studies incorporate other variables.
Perhitungan Harga Pokok Produksi dengan Metode Full Costing untuk Mengetahui Harga Pokok Produksi dan Meningkatkan Akurasi Perhitungan Laba/Rugi Nuri Fitriani; Arry Irawan; Neneng Dahtiah; Riauli Susilawaty Hutapea; Sulistia Suwondo
Indonesian Accounting Literacy Journal Vol. 6 No. 2 (2026): Indonesian Accounting Literacy Journal (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i2.5127

Abstract

The calculation of the cost of production (COGS) is important and needs to be considered by every business actor. The COGS calculation must be precise and accurate because COGS plays a role in determining the selling price and affects the company's profit/loss. Errors in determining the cost of production usually occur in business actors who only estimate the cost of their products or perform calculations but do not include all components of production costs. As happened in one of the micros, small and medium enterprises RD Sapala Shop which is engaged in manufacturing knitwear, which still relies on estimated costs in determining the cost of production, which causes selling prices to be less than optimal and profit/loss reports that are not accurate. The purpose of this study was to determine the calculation of the cost of goods manufactured according to the company and according to the full costing method and to improve the accuracy of the company's profit/loss calculation. This research method is descriptive quantitative. The COGS collection method used is the process cost method, while the COGS determination uses the full costing method approach to determine the cost of production which includes fixed and variable overhead costs.
Pengaruh Corporate Social Responsibility dan Profitabilitas terhadap Harga Saham Perusahaan Batubara yang Terdaftar di BEI Periode 2020-2024 Fauziah Nadya Alfreda Gunawan; Arry Irawan; Endah Dwi Kusumastuti; Annas Rahmat Ramadhani
Indonesian Accounting Literacy Journal Vol. 6 No. 2 (2026): Indonesian Accounting Literacy Journal (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i2.6548

Abstract

This study discusses the effect of CSR and profitability on the stock prices of coal companies on the IDX for the period 2020–2024. The issue raised is the increasing attention to the environmental impact of mining activities and how companies respond to it through sustainability disclosure. The purpose of the study is to analyze the relationship between CSR, profitability, and stock prices in sectors that have high environmental risks. The method used is a quantitative approach with secondary data from annual and sustainability reports, as well as logistic regression analysis using Eviews. The sample was determined through purposive sampling and produced 35 sample data. The results of the study show that CSR has a negative insignificant effect, profitability has a positive significant effect, and both have a simultaneous effect on stock prices, indicating that investors continue to consider aspects of sustainability and financial performance, especially in sectors with large environmental impacts.
Co-Authors Afriady, Arif Amelia Ramadayanti Annas Rahmat Ramadhani Barnas, Benny Dahtiah, Neneng Dian Imanina Burhany Endah Dwi Kusumastuti, Endah Dwi Euis Kania Fauziah Nadya Alfreda Gunawan Fiesty Utami Hastuti Hastuti Idzni Widianti Agustin Indah Pratiwi Ishak, Jouzar Farouq Jilan Haura Hanifa Luvita Putri Febriani Hakim Mia Rosmiati Mochamad Umar Mai Nuri Fitriani Putri Sekar Arum Arum Riauli Susilawaty Hutapea Rosa Dwi Andini Rudini Faina Dewi Salma Salsabila Sembiring, Etti Ernita Setiawan Setiawan Sulistia Suwondo SUMIYATI SUMIYATI Supriatna, Iyeh Tasha Nurafifah Tika Sundari Wanda Dwi Clarisa Yeti Apriliawati, Yeti