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All Journal KEUNIS EKSPANSI Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Abdimas Sangkabira Indonesian Journal of Economics and Management Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Prosiding Seminar Nasional Pengabdian Masyarakat Prestise: Jurnal Pengabdian Kepada Masyarakat Bidang Ekonomi dan Bisnis
Yeti Apriliawati, Yeti
Program Studi Akuntansi, Politeknik Negeri Bandung
Arts Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Social Sciences

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Perhitungan Harga Pokok Produksi Menggunakan Metode Full Costing Untuk Menentukan Harga Jual Pada CV Kepercayaan Bersama Adelia, Mutiara Shafa; Apriliawati, Yeti
Indonesian Accounting Research Journal Vol. 5 No. 2 (2025): Indonesian Accounting Research Journal (Februari 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i2.5096

Abstract

CV Kepercayaan Bersama is a business engaged in the production of t-shirts located on Jl. Otto Iskandar Dinata No. 258, Nyengseret, Kec. Astanaanyar, Bandung City, West Java 40242. This research was conducted to determine the calculation of the cost of production by company and according to the full costing method, as well as to determine the selling price. This study uses a descriptive analysis method with data collection techniques using interviews and documentation. This research was conducted with a sample of t-shirt production in March 2023. The results of this study show that there is a difference in factory overhead costs, where the cost of production using the full costing method is greater than the company's calculations. This happens because the company does not include factory overhead costs as a whole. Thus, it will affect the selling price of the product. The result of calculating the cost of production according to the company is IDR106,500. with a selling price of IDR139,000, while the calculation uses the full costing method is IDR112,509 with a selling price of IDR146,500.
Evaluasi Efektivitas Penerapan Sistem Informasi Akuntansi Aplikasi Jaringan Bersama Antar Sekolah (Jibas) Dalam Meningkatkan Kualitas Laporan Keuangan di Yayasan Pendidikan Madrasah X Handari, Windi; Apriliawati, Yeti
Indonesian Accounting Research Journal Vol. 5 No. 3 (2025): Indonesian Accounting Research Journal (June 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i3.6610

Abstract

Penelitian ini bertujuan untuk mendukung efektivitas sistem penerapan sistem informasi akuntansi berbasis aplikasi yaitu Jaringan Bersama Antar Sekolah (JIBAS) di Yayasan Pendidikan Madrasah X. Fokus utama dari penelitian ini adalah menganalisis sejauh mana penerapan JIBAS di yayasan khususnya penggunaan Sistem Informasi Keuangan Sekolah (SIMKEU) dapat meningkatkan kualitas laporan keuangan. Kemudian untuk mengetahui kendala apa saja yang menghadang selama penerapan sistem informasi akuntansi tersebut serta mencari solusi untuk mengatasi kendala tersebut. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Jenis data yang digunakan adalah data kualitatif dengan sumber data yaitu data primer dan sekunder. Teknik pengumpulan data yang digunakan adalah dengan melakukan observasi, wawancara, matriks matriks, dan dokumentasi. Teknik analisis data yang digunakan adalah menggunakan teknis analisis data model Miles dan Huberman yang meliputi aktivitas reduksi data, penyajian data, dan penarikan kesimpulan/verifikasi. Selain itu, penelitian ini menggunakan metode scoring untuk menghitung dan menentukan skor efektivitas serta kualitas laporan keuangan. Hasil dari penelitian ini adalah, penerapan jaringan Bersama Antar Sekolah (JIBAS) di Yayasan Pendidikan Madrasah X termasuk dalam kriteria penerapan efektif dan kualitas laporan keuangan yang dihasilkan oleh Jibas adalah berkualitas.
Does Environmental, Social, and Governance (ESG) Disclosure Lead to Greater Firm Value? Unveiling the Mediating Role of Financial Performance Hendi Rohendi; Yeti Apriliawati
KEUNIS Vol. 14 No. 1 (2026): JANUARY 2026
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v14i1.6523

Abstract

Previous empirical findings on the relationship between ESG disclosure and firm value have shown inconsistent results. Some studies suggest that ESG disclosure enhances firm value, while others view it as a cost burden or a managerial tool used for personal gain. These inconsistencies create uncertainty for stakeholders in making economic decisions and indicate that previous theoretical models may be incomplete. Addressing this gap, the current study introduces a new approach by incorporating financial performance as a mediating variable in the relationship between ESG disclosure and firm value. This study utilized panel data from 51 companies listed on the Indonesia Stock Exchange, covering the period from 2015 to 2022, with a total of 357 firm-year observations. Hypothesis testing was conducted using the PLS–SEM methodology through the WarpPLS 8.0 software. The results indicate that ESG disclosure does not have a significant direct effect on firm value. This study has three contributions. First, it provides an answer to previous studies showing inconsistent directions. Second, the outcomes lend support to the proposition that financial performance bridges the influence of ESG disclosure on firm value. Third, it provides an understanding to company managers that ESG disclosure is important to improving financial performance. The implications of this research indicate that ESG disclosure can be incorporated as a strategy to improve financial performance and indirectly strengthen firm value.
Pengaruh Fraud Hexagon Terhadap Fraudulent Financial Statements Dengan Komite Audit Independen Sebagai Variabel Moderasi Deyoza Syahrizal Alfarizi; Arif Afriady; Yeti Apriliawati; Yanti Rufaedah
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.v6i2.6542

Abstract

This study aims to examine the influence of the fraud hexagon elements stimulus, opportunity, rationalization, capability, ego, and collusion on fraudulent financial statements, with independent audit committee serving as a moderating variable. The data used in this research is secondary data obtained from the annual financial reports of healthcare sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. The sample was selected using purposive sampling method, resulting in 20 companies with a total of 100 observations. The analytical method employed in this study is multiple linear regression analysis. The results indicate that the stimulus variable has a significant effect on fraudulent financial statements, while opportunity, rationalization, capability, ego, and collusion show no significant effect. Moreover, the independent audit committee is proven to moderate the relationship between stimulus and fraudulent financial statements by weakening the effect. However, it does not moderate the relationship between opportunity, rationalization, capability, ego, and collusion and fraudulent financial statements.
The Effect of Motor Vehicle Numbers and Regional GDP on Motor Vehicle Tax Revenue in West Java, 1995-202 Titin Sulastri; Yeti Apriliawati
Indonesian Accounting Research Journal Vol. 6 No. 2 (2026): Vol. 6 No. 2 (2026): Indonesian Accounting Research Journal (February 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v6i2.7232

Abstract

This study examines the effects of the number of motor vehicles and Gross Regional Domestic Product (GRDP) on Motor Vehicle Tax (MVT) revenue in West Java Province during 1995-2025. Using a quantitative explanatory approach, this research employs annual time-series secondary data obtained from the Central Statistics Agency (BPS) and the Regional Revenue Agency (Bapenda) of West Java Province. Data were analyzed using descriptive statistics, classical assumption tests, and multiple linear regression. The results indicate that the number of motor vehicles has a positive and significant effect on MVT revenue, whereas GRDP has no significant partial effect. Simultaneously, both variables significantly influence MVT revenue (Sig. = 0.000). The adjusted R-square value of 0.914 indicates that 91.4% of the variation in MVT revenue is explained by the two independent variables. These findings suggest that increasing vehicle ownership is the dominant factor affecting MVT revenue, highlighting the importance of improving vehicle administration and taxpayer compliance to optimize regional tax revenue.
The Influence of Tapping Box Implementation and Registered Restaurants on PBJT Revenue from Food and Beverage in Cimahi City Wandira Maharani; Yeti Apriliawati
Indonesian Accounting Research Journal Vol. 6 No. 3 (2026): Vol. 6 No. 3 (2026): Indonesian Accounting Research Journal (June 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v6i3.7238

Abstract

Food and beverage Specific Goods and Services Tax (PBJT) revenue collection still faces challenges in ensuring accurate transaction reporting under the self-assessment system. To improve tax compliance, the Cimahi City Government implemented tapping boxes to automatically record restaurant transactions. This study aims to analyze the effect of tapping box implementation and the number of registered restaurants on food and beverage PBJT revenue in Cimahi City during 2015–2024 and to examine differences in tax revenue before and after tapping box implementation. This study employed a quantitative approach with comparative and explanatory designs, supported by semi-structured interviews. Data were analyzed using descriptive statistics, classical assumption tests, independent sample t-test, and multiple linear regression. The results indicate a significant difference in PBJT revenue before and after tapping box implementation with a very large effect size. Partially, tapping box implementation has no significant effect, whereas the number of registered restaurants has a positive and significant effect on PBJT revenue. Simultaneously, both variables significantly affect PBJT revenue.
Co-Authors Adelia, Mutiara Shafa Afriady, Arif Alfian, Tirta Andina Tri Dewanti Ani Oktaviani Anjani Yulizar Arry Irawan Arry Irawan Arry Irawan, Arry Aulia, Nabila Cindy Amanda Deyoza Syahrizal Alfarizi Diah Oktavianingrum Endah Dwi Kusumastuti, Endah Dwi Fiesty Utami Fifi Afiyanti Fitri Puspitasari Handari, Windi Hasbi Assidiki Hasbi Assidiki Mauluddi Hendi Rohendi Hendi Rohendi, Hendi Idzni Widianti Agustin Indrastuti, Tri Dyah Ishak, Jouzar Farouq Iwan Setiawan Khozin Arief Kristianingsih Kristianingsih M. Fahrur Rozi Miftah Fauzi Mulyandani, Vina citra Novianty, Ira Nugraha, Arie Apriadi Nugraha, Dani Oktavian Nurul Laila Dewi Putra, Sugih Sutrisno Rahma Nazila Muhammad Rendra Trisyanto Surya Riauli Susilawaty Hutapea Rima Novianti Rizki Fatah Maulana Setiawan . Setiawan Setiawan Shofi Nabila Khoerunnisa Siti Muthia Purnamasari Sudjana Sudjana Suji Abdullah Saleh Syarief, Mochamad Edman Sylviane Shinta Putri Tina Septiani Titin Sulastri Ulfa Aghniya Wandira Maharani Yanti Rufaedah, Yanti Yelza Diasca