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INDONESIA
Indonesian Accounting Literacy Journal
Published by Politeknik Negeri Bandung
ISSN : -     EISSN : 27471918     DOI : https://doi.org/10.35313/ialj
Core Subject :
The Indonesian Accounting Literacy Journal (e-ISSN: 2747-1918) encourages the application of articles reporting the results of accounting research both explaining and illustrating related research methodology. IALJ publishes three times a year in November, March and July for the broad area of accounting includes accounting information systems, auditing and assurance services, financial accounting, management accounting, taxation, and all other areas of accounting. This research typically uses analytical, empirical archival, experimental, and field study methods and addresses economic questions. The journal is open to all rigorous research methods. The audience should be academicians, graduate and undergraduate students as well as others interested in accounting research. The Indonesian Accounting Literacy Journal is the significance of the contribution an article makes to the literature.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 220 Documents
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Analisis Peran Auditor Internal dalam Meningkatkan Kinerja Organisasi pada Rumah Sakit Muhammadiyah Bandung Muhammad Rafi Habiburrahman; Iyeh Supriatna
Indonesian Accounting Literacy Journal Vol 1 No 1 (2020): Indonesian Accounting Literacy Journal (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

Internal auditor function as supervisors to ensure internal activities are adequate and implemented in accordance with established management policies, and consequently the internal auditors expected to improve organization performance. Muhammadiyah Bandung Hospital is one of the hospitals that received paripurna accreditation assessment. However, that assessment must still be maintained and improved. For this reseach aims to examine how much the role of internal auditors in improving organization performance. The research method used is descriptive qualitative and data collection techniques using interviews, observation, and documentation. The results of this reseach can be concluded that the role of the Satuan Pemeriksaan Internal (SPI) in improving organizational performance at Muhammadiyah Hospital Bandung is good because it covers all parts and its implementation is in accordance with standards, and also indirectly the SPI unit helps in increasing accreditation assessments. However, there are several important things that are still not fulfilled by the SPI unit to improve the role of the internal auditor.
Pengaruh Strategi Bisnis dan Sistem Pengendalian Manajemen Terhadap Kinerja Keuangan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Muhammad Irfan Dzul Izzudin; Neneng Dahtiah
Indonesian Accounting Literacy Journal Vol 1 No 1 (2020): Indonesian Accounting Literacy Journal (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

Natural resource processing industrial companies in the coal mining sub-sector, which are one of the actors of economic activity in the national economy that have an important role in the implementation of the national economy. Several years earlier, some of these companies lost three years in a row which led to the perception that there were irregularities in the company. With a Business Strategy and Management Control System defined appropriately with the condition of the company which is expected to improve the company's financial performance. This study aims to examine how much influence the Business Strategy and Management Control System has on financial performance in the coal mining sub-sector industrial companies. Sources of data in this study are secondary and primary data where the data collection method is through five-year financial reports and through questionnaires distributed to 60 respondents. The data analysis method used in this research is descriptive analysis and simple regression analysis for each independent variable on the dependent variable with the help of the EVIEWS 6 and SPSS version 20 programs. The results of this study indicate that partially business strategy has an effect on Financial Performance with the amount of influence that is 99.04% and the remaining 0.96% is influenced by other variables. Meanwhile, the Management Control System has an effect on Financial Performance with the amount of influence that is 90.4% and 9.6% is influenced by other variables.
Audit Tata Kelola Teknologi Informasi dan Proses Investasi Sistem Penerimaan Peserta Didik Baru (SPPDB) Dengan Pendekatan Framework COBIT 4.1 (Studi Kasus Pada Politeknik Negeri Bandung) Ikhsan Muharom; Darya Setia Nugraha
Indonesian Accounting Literacy Journal Vol 1 No 1 (2020): Indonesian Accounting Literacy Journal (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

Bandung State Polytechnic is one of the educational institutions that has applied information technology in its operational activities. one of the information technologies implemented in Polban is the New Student Admissions System (SPPDB). This system is implemented to assist Polban in the process of admitting new students so that it can be carried out effectively and efficiently. However, in recent years, the Information Technology applied by the online New Student Admissions System at Polban has not been used optimally, such as errors in online-based new student admissions. One way to optimize the management of the PPDB Polban information system is by conducting an Information System Audit to identify IT Control, IT investment processes and measuring the maturity level of IT Governance using the COBIT 4.l framework. The IT Process for each COBIT domain is selected based on the relationship between IT investment and PPDB Polban management. The results of the research on IT governance of the Polban SPPDB system obtained a maturity level of 2.9 or at level 2 (Repeatable but Intuitive). The results of this audIT Process and the recommendations are expected to be a reference in the development and improvement of the Polban Online New Student admissions system in order to optimize its services.
Evaluasi Sistem Pengendalian Internal Persediaan Bahan Baku Baku Untuk Meningkatkan Efektivitas Penggunaan Bahan Baku (Studi Kasus pada Departemen Production Planning and Inventory Control PT. Chitose Internasional Tbk-Cimahi) Salma Shinta Anggraini; Sudjana Sudjana
Indonesian Accounting Literacy Journal Vol 1 No 1 (2020): Indonesian Accounting Literacy Journal (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

Raw material inventory is one of the company's assets that has an important position in a company, both in the trading companies and industrial companies (manufacturing companies). Inventory influences the company's production process which will produce goods to be sold to gain the company's profit. Therefore, the company must manage its inventory well for the smooth production process and the company also needs effective internal control of raw materials inventory in order to assist management in the company in controlling operational activities that has complex scope so that the activity is effective and efficient. Chitose International Inc, has implement internal control of raw material inventory, but in practice there are often problems that occur. Therefore, an evaluation must be implemented on the internal control system of raw material inventory. The research method used is a qualitative descriptive method supported by data analysis tools such as control matrix. Data collection techniques are collected by observation, interviews, documentation, and questionnaires that distributed to the staff of the Department of Production Planning and Inventory ControI, Accounting Department, and Internal Auditors at Chitose International Inc.
Analisis Biaya Lingkungan untuk Penyusunan Biaya Pengolahan Limbah Bahan Berbahaya Dan Beracun (B3) pada PT XYZ Rianti Pramesti Putri; Mia Rosmiati
Indonesian Accounting Literacy Journal Vol 1 No 1 (2020): Indonesian Accounting Literacy Journal (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

With the rapid development of the industry, it is not in line with the handling of waste generated by industrial activities. There are still many companies that still ignore the importance of waste management, especially those classified as Hazardous and Toxic Waste (B3). Traditionally environmental costs are hidden in general accounting for costs. Meanwhile, environmental management accounting will calculate the cost of waste as processing plus the cost of purchasing raw materials. Therefore, the aim of this study is to analyze the application of environmental costs to urban transport projects and create a special budget for B3 waste management costs. This type of research is quantitative qualitative research with descriptive methods. The data collection methods used in this study were interviews and documentation. The results of this study indicate that the urban transport project has not implemented environmental management accounting. Environmental costs are included in overhead costs which result in environmental costs, especially in the management of hazardous and toxic waste (B3) which is a hidden cost.
Pengaruh Perputaran Kas, Perputaran Piutang Dan Perputaran Persediaan Terhadap Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019 Imran Dasena; Etti Ernita Sembiring
Indonesian Accounting Literacy Journal Vol 1 No 1 (2020): Indonesian Accounting Literacy Journal (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

This study aims to knowing impact of cash turnover, receivable along with inventory on profitability in manufacturing companies listed on the ISE for the year 2015-2019. Profitability calculation uses ROA. This kind of research is quantitative, wear secondary data taken using the documentation method on the website www.idx.co.id. The type of sampling using purposive sampling, with a sample of 24 companies. Partially, cash turnover has no significant effect on profitability. This happened because of uncollectible receivables and a conservative limit on the average cash value of current assets of more than 30%. Receivable turnover has a significant effect on profitability. This happens because the company does not focus on increasing profits, but balances current liabilities. Inventory Turnover has a significant effect on profitability. This happens because inventory are provided in sufficient quantities. Simultaneously gives the result has a significant effect on profitability. This shows that working capital is carried out productively.
Analisisi Penerapan Akuntansi Manajemen Lingkungan di PT. PINDAD (Persero) Nilna Kumalawati; Rahma Nazila Muhammad
Indonesian Accounting Literacy Journal Vol 1 No 1 (2020): Indonesian Accounting Literacy Journal (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

This study aims to analyze the application of environmental accounting by PT. PINDAD (Persero) in terms of disclosure and reporting on physical and monetary environmental information in 2019 on the management of hazardous wastes. This research is qualitative research with interviews as primary data and company estimate report as secondary data. The data analysis technique used is the Miles and Huberman model data techniques. From the results of this study can be drawn two conclusions based on two different aspects. From the monetary aspect it is known that the environmental recording and disclosure of PT. PINDAD (Persero) has not implemented an environmental cost quality model. While from the physical aspect, environmental recording and disclosure of PT. PINDAD (Persero) is prepare in accordance with the environmental management performance summary document (Permen LH RI No. 3 Tahun 2014). But the physical data of the input material used has not been recorded and revealed in full.
Dampak Restrukturisasi Utang Terhadap Kinerja Keuangan (Studi Kasus pada PT X) Ririn Riani; Arie Apriadi Nugraha
Indonesian Accounting Literacy Journal Vol 1 No 1 (2020): Indonesian Accounting Literacy Journal (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

The debt restructuring trend in Indonesia is increasing from year to year. However, there are not a few cases of companies experiencing bankruptcy after restructuring the debt. This indicates a moral hazard, a phenomenon that shows that debt restructuring is only used by companies to avoid or postpone default status without significantly improving the company's performance in accordance with the initial debt restructuring objectives. This study aims to determine the impact of debt restructuring on the financial performance of PT X in the period after debt restructuring. This research is a quantitative study using the Paired Sample T Test hypothesis. The research sample is the financial statements of PT Perkebunan Nusantara in 2014-2015 and 2017-2018. The results showed that debt restructuring did not improve the financial performance of PT X.
Pengaruh Beban Pajak Tangguhan Dan Perencanaan Pajak Terhadap Praktik Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2018 Naufal Anis Hilmy; Sudradjat Sudradjat
Indonesian Accounting Literacy Journal Vol 1 No 1 (2020): Indonesian Accounting Literacy Journal (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

This study aims to analyze the effect of deferred tax expense and tax planning on earnings management practices in manufacturing companies listed in the Indonesia Stock Exchange for the periode 2014-2018 with firm size as a control variable. This type of research is quantitative research using secondary data from annual financial reports from manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The sampling technique uses purposive sampling method. So the sample in this study amounted to 35 companies with observations on 127 financial statements that meet the criteria for observation. The variables studied were deferred tax expense (X1), tax planning (X2), earnings management (Y) and added firm size as a control variable (X3). Data analysis techniques used multiple regression analysis and performed statistical analysis using the help of the IBM SPSS 24 application. The research results partially showed that the deferred tax expense has a significant positive effect on earnings management practices, but tax planning has no significant effect on management practices. While simultaneously, deferred tax expense, tax planning and company size as a control variable have a significant effect on earnings management practices.
Audit Tata Kelola Sistem Informasi Manajemen Kepegawaian Perguruan Tinggi dan Proses Investasinya Menggunakan Framework Cobit Rifan Romadon; Rendra Trisyanto Surya
Indonesian Accounting Literacy Journal Vol 1 No 1 (2020): Indonesian Accounting Literacy Journal (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

POLBAN has implemented a Personnel Management Information System which is used to assist management in managing, monitoring and recapitulating personnel data reports. However, the IT governance process is still not optimal and there are still many shortcomings. The purpose of this research is to know the processes and procedures for the management of SIMPEG POLBAN, IT Risk, IT Control, IT investment processes and measurement maturity levels of IT Governanceusing COBIT 4.1.measurement is Maturity level based on four domains in COBIT, namely Planning and Organize, Acquire and Implementation, Delivery and Support, and Monitor and Evaluate. The results of research conducted at SIMPEG POLBAN, obtained a level of maturity at level 2, namely Repeatable but Intuitive. This means that IT activities are still carried out according to custom without any clearly written procedures. The results of measuring the level of maturity are expected to become input in POLBAN's future strategic development plans.

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