Garuda - Garba Rujukan Digital

All

Indonesian Accounting Literacy Journal

ialj
Website

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

8 9 10 11 12

Evaluasi Penerapan Sistem Pengendalian Internal Dalam Pencegahan Kecurangan Persediaan Dengan Menggunakan Kerangka Kerja COSO Desi Krisdianti; Iyeh Supriatna
Indonesian Accounting Literacy Journal Vol 2 No 2 (2022): Indonesian Accounting Literacy Journal (March 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The purpose of this final project is to find out and evaluate the application of internal control over supplies at one of the UMKMs engaged in the culinary field, namely Limarasa Coffee Shop. This research was conducted using a qualitative descriptive method. The method for conducting internal control is to use the COSO) approach which is supported by data analysis techniques in the form of a control matrix. In this research, the types of data used are primary data and secondary data. The techniques used in the process of collecting data are through interview techniques, observation, documentation, and questionnaires. The results obtained from the research show that Warung Kopi Limarasa has implemented an internal control system over inventory based on the framework of the Committee of Sponsoring Organizations of The Treadway Commissions (COSO). However, the internal control applied has not been effective because there are still some elements of internal control that have not been implemented so that it can create opportunities for inventory fraud.

Pengaruh Teori Fraud Pentagon Terhadap Terjadinya Fraudulent Financial Reporting dengan F-Score Eneng Naelul Yulia Ningsih; Ahmad Syarief
Indonesian Accounting Literacy Journal Vol 2 No 1 (2021): Indonesian Accounting Literacy Journal (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to examine the effect of risk factors for fraud in the theory of fraud pentagon using the F-Score Model. The independent variables used are financial stability (A), ineffective monitoring (B), auditor switch (C), change of directors (D), and frequent number of CEO's picture (E) with the dependent variable being fraudulent financial reporting (Y). . This study uses quantitative methods from secondary data, namely the company's annual report. The sample in this study were 23 state-owned companies listed on the Indonesia Stock Exchange in 2015-2019 which were selected using the purposive sampling method. The analysis used is Panel Data Regression with the E-Views 11 program and the help of SPSS 25. The results show that A, B, C, D, and E have a simultaneous effect on Y. But partially, variables A, C, E have an effect on significant to Y. While B, D have no effect on Y.

PENGARUH RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS Sarah Nur Hanifah; Lili Indrawati
Indonesian Accounting Literacy Journal Vol 2 No 2 (2022): Indonesian Accounting Literacy Journal (March 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Penelitian ini bertujuan untuk melihat adanya pengaruh dari rasio keuangan terhadap financial distress pada perusahaan sub sektor perkebunan yang terdaftar pada Bursa Efek Indonesia periode 2014 – 2019. Metode penelitian yang digunakan dalam penelitian ini yaitu, metode kuantitatif. Sumber data yang digunakan adalah sumber dokumenter berupa data laporan keuangan perusahaan dan dokumen pendukung lainnya. Metode analisis menggunakan uji asumsi klasik, analisis tegresi sederhana, dan pengujian hipotesis. Berdasarkan uji yang telah dilakukan, current ratio dan net profit margin memiliki pengaruh secara parsial terhadap financial distress, sedangkan debt to equity, return on asset, dan return on equity tidak berpengaruh secara parsial. Namun, seluruh variabel yang digunakan berpengaruh secara simultan sebesar 79.3%, sedangkan 20.7% dipengaruhi oleh faktor lain.

Audit Tata Kelola IT dan Process Investasi Digital Library Menggunakan Pendekatan Framework Cobit 4.1 Darya Setya Nugraha; Poppy Octavira
Indonesian Accounting Literacy Journal Vol 2 No 1 (2021): Indonesian Accounting Literacy Journal (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Bandung State Polytechnic already has a library information system, one of which is the Digilib system (Digital Library). Digilib makes it easy for both internal and external users to access digital collections quickly, anytime and anywhere to find research reference materials. However, until now, the Digilib Polban system has not run optimally. One way to optimize the management of the Digilib Polban information system is to carry out an Information System Audit to identify the Maturity Level of the Digilib Polban information system, so that it can be seen the extent of IT governance at the Digilib Polban, as well as how the planning and added value is provided for IT investment in the use of information technology, as a means of repairing and updating the IT governance system is digilib. The information system audit is carried out using the COBIT 4.1 framework. The IT processes of each COBIT domain were selected based on those related to IT investment and management of Digilib Polban. The stages in the audit process are Planning, Field Inspection, Reporting, and Follow-up. Data obtained through interviews, observation, and documentation. The results of the research on IT governance of the Digilib Polban system obtained a maturity level at level 2 (Repetable but Intuitive). The results of this audit process and the recommendations made are expected to be a reference in the development and improvement of the Digilib Polban system in order to optimize its services.

Pengaruh Ukuran Perusahaan, Profitabilitas, dan Leverage Terhadap Pengungkapan Corporate Social Responsibility Subadriyah Subadriyah; Zihanna Syafinatun Nayyiroh
Indonesian Accounting Literacy Journal Vol 1 No 3 (2021): Indonesian Accounting Literacy Journal (July 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Abstract: The purpose of this research is to analyze the influence of size, profitability, leverage, on the disclosure of social responsibility in the annual report. Scope of this research is descriptive quantitative with the research object of manufacturing companies in the basic industry and chemical sectors listed on the Indonesia Stock Exchange for the period 2017-2019. This research is a quantitative research with multiple linear regression analysis. The data used are secondary data in the form of corporate financial reports for 2017 to 2019. The population used in this study is all 68 companies in the basic industry and chemical sector in the Indonesia Stock Exchange and a sample of 13 companies was obtained. The results of this study indicate that size has a significant positive effect on CSR disclosure, profitability has a negative effect on CSR disclosure, and leverage has a significant negative effect on CSR disclosure. Keywords: Size, Leverage, Profitability, CSR Disclosure.

Pengaruh Audit Tenure, Kualitas Laba Dan Auditor Spesialisasi Industri Terhadap Audit Delay Cyntia Aurely; Rina Destiana; Kamalah Saadah
Indonesian Accounting Literacy Journal Vol 1 No 3 (2021): Indonesian Accounting Literacy Journal (July 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Audit delay is the time span between the closing date of the financial statements until the date of the independent audited financial report signed by an independent auditor. This research was aimed to examine empirically the effect of audit tenure, earnings quality and auditor industry specialization as independent variables on audit delay as the dependent variable. The data used in this research are financial reports on manufacturing companies in the property, real estate and building construction sectors listed on the Indonesia Stock Exchange in the 2018-2020 period. The selection of this sample using purposive sampling method and then obtained 81 samples of observations. The data analysis method used multiple linear regression analysis. Hypothesis testing on the t statistical test showed that audit tenure had no effect on audit delay, while earnings quality had a positive effect on audit delay, but auditor industry specialization had a negative effect on audit delay.

Dampak Teknik Akuntansi Kreatif dan Pajak Kreatif Terhadap Keandalan Laporan Keuangan Dengan Religiusitas Sebagai Variabel Moderasi (Studi Kasus: Akuntan di Kota Semarang) Warno Warno; Fiderika Dewi Widyasari; Ali Murtadho
Indonesian Accounting Literacy Journal Vol 2 No 1 (2021): Indonesian Accounting Literacy Journal (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Abstract: This research is motivated by the number of managers who deliberately manipulate the company's financial statements to attract stakeholder interest and goals related to competition. This study aims to determine the effect of creative accounting and creative tax on the depth of financial statements with religiosity as a moderating variable. The objects in this study are accountants in companies located in the Wijaya Kusuma Industrial Estate, Semarang. The type of research used is quantitative research. Data was collected by distributing questionnaires presented on a Likert scale. Sampling in this study was conducted by purposive sampling obtained 34 respondents in 11 companies. The results showed that creative accounting and creative tax variables had a significant negative effect on the reliability of financial statements. And the religiosity variable moderates the creative accounting and creative tax variables on the reliability of financial statements. Keywords: Financial Report Reliability, Creative Accounting, Creative Tax, Religiosity Financial Report Reliability, Creative Accounting, Creative Tax, Religiosity

Faktor-Faktor Yang Mempengaruhi Penghindaran Pajak (Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019) subadriyah subadriyah; Ismi Tri Rahayu
Indonesian Accounting Literacy Journal Vol 2 No 1 (2021): Indonesian Accounting Literacy Journal (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Abstract:. This research was conducted with the aim of knowing and testing the effect of financial ratios namely Profitability, Capital Intensity, Leverage, and Liquidity on Tax Avoidance (in Consumer Goods Industry Manufacturing Companies Listed on idx in 2016-2019). Sample determination is done using purposive sampling techniques and obtained as many as 30 companies that meet the criteria. The data used is secondary data obtained from financial statements published by the company in www.idx.co.id. The study used multiple linear regression analysis. The results of this study showed that the variables of Profitability, Capital Intensity, Leverage, and Liquidity had no significant effect on Tax Avoidance. But each variable has a coefficient that is negative. The ability of independent variables to influence dependent variables by 4.4% and the remaining 95.6% is explained by variables and beyond regression.

Analisis Potensi Dan Efektivitas Pemungutan Pajak Reklame Di Kota Bandung Arry Irawan
Indonesian Accounting Literacy Journal Vol 2 No 1 (2021): Indonesian Accounting Literacy Journal (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to determine the level of effectiveness of the advertising tax collection and how big is the actual potential of the advertisement tax in Bandung. The research was conducted at the Regional Revenue Management Agency of Bandung City. The method applied in this study is a quantitative descriptive method, which analyzes data and calculates the amount of potential from 2015 to 2019 along with the level of effectiveness of the collection. The types of data used in this research are quantitative data and documentation data. Quantitative data is in the form of data consisting of a series of values, numbers, while documentation data is data in the form of journals, notes, newspapers, writings or reports. In the 2019 fiscal year, the realization of Bandung City Advertising Tax receipts with the criteria of "Very Effective" and a percentage of 137.36%, is the highest level of effectiveness during the 2015-2019 period. In the 2018 fiscal year, the realization of Bandung City Advertisement Tax receipts began to enter the positive criteria with the "Effective" criteria and continued to increase and peaked in 2019 reaching the highest level of achievement that is 137.36%.

Pengaruh Likuiditas, Solvabilitas dan Aktivitas Terhadap Profitabilitas: Bukti Empiris pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Hendi Rohendi; Sudradjat Sudradjat
Indonesian Accounting Literacy Journal Vol 2 No 1 (2021): Indonesian Accounting Literacy Journal (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to determine the effect of Liquidity, Solvency and Activity on Profitability of Property and Real Estate Companies Listed on the IDX either simultaneously or partially. The research method used in this research is quantitative with data collection techniques through financial statement documentation, then analyzed using multiple linear regression. The population in this study are Property and Real Estate Companies listed on the IDX for the period 2014-2017 with a sample of 24 companies. The results of the study show that (1) simultaneously Liquidity, Solvency and Activity have a positive and significant effect of 39.1% on Profitability in Property and Real Estate Companies Listed on the IDX. (2) Partially, Liquidity has a positive but not significant effect on Profitability, Solvency has a negative but not significant effect on Profitability, and Activities have a positive and significant effect on Profitability in Property and Real Estate Companies Listed on the IDX.

Page 10 of 22 | Total Record : 220

8 9 10 11 12

Filter by Year

2020 2025

Filter By Issues

All Issue Vol. 6 No. 1 (2025): Indonesian Accounting Literacy Journal (November 2025) Vol. 5 No. 3 (2025): Indonesian Accounting Literacy Journal (July 2025) Vol. 5 No. 2 (2025): Indonesian Accounting Literacy Journal (March 2025) Vol. 5 No. 1 (2024): Indonesian Accounting Literacy Journal (November 2024) Vol. 4 No. 3 (2024): Indonesian Accounting Literacy Journal (July 2024) Vol. 4 No. 2 (2024): Indonesian Accounting Literacy Journal (March 2024) Vol 4 No 1 (2023): Indonesian Accounting Literacy Journal (November 2023) Vol 3 No 3 (2023): Indonesian Accounting Literacy Journal (July 2023) Vol 3 No 2 (2023): Indonesian Accounting Literacy Journal (March 2023) Vol 3 No 1 (2022): Indonesian Accounting Literacy Journal (November 2022) Vol 2 No 3 (2022): Indonesian Accounting Literacy Journal (July 2022) Vol 2 No 2 (2022): Indonesian Accounting Literacy Journal (March 2022) Vol 2 No 1 (2021): Indonesian Accounting Literacy Journal (November 2021) Vol 1 No 3 (2021): Indonesian Accounting Literacy Journal (July 2021) Vol 1 No 2 (2021): Indonesian Accounting Literacy Journal (March 2021) Vol 1 No 1 (2020): Indonesian Accounting Literacy Journal (November 2020) More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Setiawan

Contact Email
setiawan@polban.ac.id

Phone
-

Journal Mail Official
ialj@polban.ac.id

Editorial Address
Jl. Gegerkalong Hilir, Desa Ciwaruga, Bandung 40012, Kotak Pos 1234

Location
Kota bandung,

Jawa barat

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Setiawan

Contact Email setiawan@polban.ac.id

Phone -

Journal Mail Official ialj@polban.ac.id

Editorial Address Jl. Gegerkalong Hilir, Desa Ciwaruga, Bandung 40012, Kotak Pos 1234

Location Kota bandung, Jawa barat INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Setiawan

Contact Email
setiawan@polban.ac.id

Phone
-

Journal Mail Official
ialj@polban.ac.id

Editorial Address
Jl. Gegerkalong Hilir, Desa Ciwaruga, Bandung 40012, Kotak Pos 1234

Location
Kota bandung,

Jawa barat

INDONESIA