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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 Kinerja Keuangan Pada Perwakilan Badan Kependudukan dan Keluarga Berencana Nasional (BKKBN) Provinsi Jawa Barat Tahun 2017-2020 Kalingga Aulia Ningrum; Khozin Arief
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.v2i3.3314

Abstract

The purpose of this study was to determine the financial performance of the National Population and Family Planning Agency (BKKBN) of West Java Province for the 2017-2020 period in terms of financial performance which is useful to assist in financial management in order to achieve its targets and overcome the same obstacles every year. This study uses a quantitative descriptive research method with financial ratios as a benchmark. The financial ratios used in this study are liquidity ratios, solvency ratios, effectiveness ratios, efficiency ratios, and growth ratios. The results of this final project indicate that the financial performance of the BKKBN of West Java Province is stated to be good in terms of the liquidity ratio and stated to be very good in terms of the solvency ratio. While the financial performance of the West Java Province BKKBN seen from the effectiveness and efficiency ratios is declared less effective and efficient. Judging from the growth ratio of financial performance, it can be stated that it experienced positive growth even though it was fluctuating.
The Effect of Accounting Package Software ACOSYS Operator’s Ability to The Accounting Information Quality Nikita Lapas Awdes; Rendra Trisyanto Surya
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.v2i3.3420

Abstract

Accounting in company nowdays have been helped by accounting package software which grows rapidly. The usage of the accounting package software provides many conveniences and can improve the generated accounting information quality. It is also possibile to be applied in MSMEs. However, it is feared that the limited number of employees and various level of competence in MSMEs could pose some risks to the generated information. Therefore, the purpose of this study is to determine the effect of accounting software operator’s competence on the accounting information quality at the MSME CV Putra Tunggal. The population of this study are the manager and employees of CV Putra Tunggal. The data method used in this study is a questionnaire and will use simple linear regression analysis. The results of this study indicate that the competence of the ACOSYS accounting software operator has a positive and significant effect on the accounting information quality.
Sistem Informasi Akuntansi menggunakan Metode Framework for the Application of System Thinking (FAST) Edi Purnomo; Darya Setia Nugraha
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.v2i3.3909

Abstract

This study is an accounting information system development using Access 365. The problem discovered was that PT. Ebiz Prima Nusa's accounting information system was insufficient for the scale of the company and not in conformity with financial accounting standards. The goal is to analyze how the accounting information system now in use and to design a suitable accounting information system. The method employed is qualitative, with data gathered through observations, documentation, and interviews. The study is carried out at PT. Ebiz Prima Nusa, a new company that was established in September 2021. Researchers developed a basic application system that can cover the sales, cash receipts, and cash disbursements cycles, as well as the ensuing output, namely financial statements that comply with financial accounting standards in Indonesia.
The Influence Of Professional Skepticism and Auditor Competence To The Quality Of Remote Audits During The Covid-19 Pandemic (Case Study at Inspektorat Jenderal Kementerian Keuangan) Salsa Dila Ridwanto; Ahmad Syarief
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.v2i3.3922

Abstract

This study aims to determine the effect of professional skepticism and auditor competence to remote audit quality. This type of research is called descriptive quantitative. Respondents in this study were the Auditors of the Inspectorate General of the Ministry of Finance, amounting to 50 people using a probability sampling technique. The sources of data in this study are primary and secondary data. Primary data was taken through questionnaires and analyzed by using the multiple linear regression analysis method after testing the validity, reliability, and classical assumption test. Furthermore, the data will be processed using the SPSS version 25.0 program application. The results of this study indicate simultaneously and partially that professional skepticism and auditor competence have a positive and significant effect on remote audit quality. The results of the coefficient of determination show that simultaneously professional skepticism and auditor competence have a positive and significant effect on the quality of long-distance audits of 67,5%. The results of the regression coefficients show that partially professional skepticism has a positive and significant effect of 43,5%, while auditor competence has a positive and significant effect of 57,2%. This means that professional skepticism and auditor competence together are very important for an auditor in maintaining the quality of the remote audits he conducted during the COVID-19 pandemic.
Pengaruh Penerapan Sistem Akuntansi Pemerintahan dan Sistem Pengendalian Intern Pemerintah terhadap Kualitas Laporan Keuangan Siti Fatimah; Lili Indrawati
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.v2i3.3924

Abstract

With the implementation of Government Regulation No. 71 of 2010 concerning Government Accounting System and Government Regulation No. 60 of 2008 concerning the Government's Internal Control System requires local governments to implement a Government Accounting System and Government Internal Control System as a form of accountability for the financial and security of regional assets. This study aims to determine the effect of the application of the Government Accounting System and Government Internal Control System on the quality of financial reports in several agencies in Bandung Regency through a causal associative approach. This research is a quantitative research with primary data obtained from the results of questionnaires distributed to 37 respondents. The sample used in this study consisted of 8 agencies that manage income and expenditure in Bandung Regency. The data analysis technique in this study is multiple regression analysis using IBM SPSS 26. The results showed that the implementation of the Government Accounting System had a positive effect on the quality of financial reports, the Government's Internal Control System had no positive effect on the quality of financial reports, and the Government Accounting System and the Government's Internal Control System simultaneously had a positive effect on the quality of financial reports.
Pengaruh Sistem Informasi Akuntansi Persediaan Barang Dan Pengendalian Internal Persediaan Barang Terhadap Pencegahan Kecurangan (Fraud) Persediaan Adellia Noer Fadillah; Iyeh Supriatna
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.v2i3.3944

Abstract

PT. Arya Jaya adalah perusahaan yang ruang lingkup dan kegiatan usahanya bergerak dibidang Refrigeration and Air Conditioning specialist for Industrial, Trade and Service of Industrial Supplies. Penerapan Sistem Informasi Akuntansi Persediaan Barang diharapkan berguna untuk meningkatkan efektivitas pengendaliaan persediaan barang, nantinya akan menghasilkan informasi persediaan barang yang berkualitas dan bermanfaat bagi perusahaan. Bukan hanya itu, informasi yang dihasilkan akan berguna bagi perusahaan untuk mencapai tujuannya yaitu dalam pengendalian internal. Penulis melakukan penelitian ini dengan tujuan untuk mengetahui pengaruh sistem informasi akuntansi persediaan barang dan pengendalian internal persediaan barang terhadap pencegahan kecurangan (fraud) persediaan pada PT Arya Jaya. Sumber data dalam penelitian ini adalah data primer menggunakan kuesioner. Penelitian ini menggunakan pendekatan kuantitatif, teknik analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif dan regresi linear berganda dengan menggunakan software SPSS versi 26. Hasil penelitian menunjukkan bahwa hipotesis 1 ditolak, yang berarti Sistem Informasi Akuntansi Persediaan Barang positif dan tidak signifikan terhadap Pencegahan Kecurangan (Fraud). Hipotesis 2 diterima, yang berarti Pengendalian Internal Persediaan Barang memiliki pengaruh positif dan signifikan terhadap Pencegahan Kecurangan (Fraud) Persediaan. Hipotesis 3 diterima, yang berarti secara simultan Sistem Informasi Akuntansi Persediaan Barang dan Pengendalian Internal Persediaan Barang berpengaruh positif dan signifikan terhadap Pencegahan Kecurangan (Fraud).
Analisis Penerapan e-Faktur PPN dalam Upaya Meningkatkan Kepatuhan Pengusahan Kena Pajak pada Kantor Pelayanan Pajak Pratama Bandung Tegallega Nafisa Hamidah Achmad
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.v2i3.3946

Abstract

DJP memodernisasi sistem administrasi PPN berbasis digital untuk meningkatkan pelayanan dan memberikan kemudahan kepada Wajib Pajak melalui e-Faktur berdasarkan Surat Keputusan Nomor KEP-136/PJ/2014. DJP menargetkan untuk mengoptimalkan penerimaan PPN melalui peningkatan kepatuhan PPN. Peneliti melakukan penelitian dengan tujuan untuk menganalisis penerapan e-Faktur sebagai upaya peningkatan kepatuhan Pengusaha Kena Pajak di KPP Tegallega. Tingkat kepatuhan PKP dilihat dari kepatuhannya dalam melaporkan SPT Masa PPN dan membayar PPN. Jenis penelitian ini adalah deskriptif eksploratif dengan metode penelitian studi kasus menggunakan teknik penelitian kualitatif dan kuantitatif non statistik. Teknik analisis yang digunakan adalah analisis interaktif. Implementasi e-Faktur di KPP Tegallega cukup baik karena berdasarkan hasil wawancara dapat dikatakan 90% PKP telah menggunakan e-Faktur. Tingkat kepatuhan PKP meningkat setelah penerapan e-Faktur. Penggunaan e-Faktur di KPP Tegallega dapat meningkatkan persentase pelaporan SPT Masa PPN dan penerimaan PPN. Oleh karena itu, penerapan e-Faktur mempengaruhi kepatuhan PKP di KPP Tegallega.
Analisis Perbandingan Rasio Keuangan Pada Perusahaan Sektor Pariwisata Sebelum dan Di Saat Pandemi COVID-19 Diva Aqila Nurul Fachira
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.v2i3.3957

Abstract

The aim of this research was to determine the significant differences between financial ratios before and during the COVID-19 pandemic in tourism sector companies for the 2018-2021 period. The financial ratios used are current ratio, assets turnover, debt to equity ratio (DER), return on investment (ROI), and price earnings ratio. The sample was taken using purposive sampling technique and obtained 19 sample companies. The research method used is a comparative method with a quantitative approach. To test the hypothesis, two different average tests are used, paired sample t-test and wilcoxon signed rank test with SPSS 26. The results of this research are (1) there is a significant difference between the assets turnover and ROI in tourism sector companies before and during the COVID-19 pandemic, (2) there is no significant difference between current ratio, DER, and price earnings ratio in tourism sector companies before and during the COVID-19 pandemic.
Analisis Kinerja Keuangan PT Anabatic Technologies Tbk Sebelum Dan Selama Pandemi Covid-19 Menggunakan Metode Economic Value Added (EVA) Periode 2017-2021 Aida Rahmah Zakiah; Arif Afriady
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.v2i3.3968

Abstract

Abstract: The purpose of this research is to find out PT Anabatic Technologies financial performance Tbk before and during covid-19 pandemic using Economic Value Added (EVA) method. EVA method shows success in creating added value for shareholders and investors. This is a quantitative research with documentary data type using secondary data from the annual financial statements of PT Anabatic Technologies Tbk for the period 2017-2021 obtained on the website of PT Anabatic Technologies Tbk with documentation analysis techniques and analytical methods using Economic Value Added (EVA) method. From the research, the company’s EVA value before the covid-19 pandemic was positive, that the company can provide an appropriate return on the investment made by investors. Meanwhile, during Covid-19 pandemic, company's EVA value is negative, it means the company cannot return the appropriate investment to investors.
Pengaruh Umur Perusahaan, Pertumbuhan Perusahaan, Profitabilitas, Struktur Modal, dan Ukuran Perusahaan Terhadap Nilai Perusahaan Shabila Siti Salsa; Darya Setia Nugraha
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.v2i3.3974

Abstract

This research aims to determine the effect of company age, company growth, profitability, capital structure, and company size on company value study in property and real estate companies listed in Indonesia Stock Exchange 2016-2020 period. The sample used in this study consisted of 30 companies listed on the Indonesia Stock Exchange in the property and real estate sector for the 2016-2020 period and selected using the purposive sampling method. The analytical technique used is panel data regression analysis using Eviews 10. The results show that company age, company growth, and company size have a negative effect on company value. Profitability and capital structure have a positive effect on company value. Then simultaneously, company age, company growth, profitability, capital structure, and company size have a positive and significant effect on company value.

Page 11 of 22 | Total Record : 220

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