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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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Perbandingan Kinerja Keuangan Perusahaan Sektor Kesehatan yang Terdaftar di Bursa Efek Indonesia Sebelum dan Saat Pandemi Covid-19 Lia Rahmawati; Etti Ernita Sembiring
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.v2i3.3985

Abstract

The purpose of this study is to compare the financial performance of healtcare sector companies listed on the IDX before and during the Covid-19 pandemic. The type of data used is secondary data in the form of company financial report data for the 2018-2021 period. The research method used is a comparative descriptive method with a quantitative approach. The sampling technique used was purposive sampling. Financial performance is measured using the CR, TATO, DAR, DER, ROA and REO. Hypothesis testing using Paired sample t-test and Wilcoxon Match Pair Test. The test results show that there is no significant difference in financial performance before and during the pandemic when measured by TATO, DAR, DER, ROA, and ROE. Meanwhile, if measured by CR, it shows that there is a significant difference between financial performance before and during the covid-19 pandemic.
Analisis Perbandingan Profitabilitas Terhadap Nilai Perusahaan Sebelum Dan Selama Pandemi Covid-19 Pada Industri Makanan Dan Minuman Yang Terdaftar Di BEI Haliza Hafiz; Vina Citra Mulyandani
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.v2i3.4013

Abstract

This study aims to analyze the effect of profitability on company value before and during the covid-19 pandemic and compare profitability and company value before the covid-19 pandemic and during the covid-19 pandemic in food and beverage sector companies listed on the IDX for the period 2018-2021. The research method used is simple linear regression analysis and t test to analyze the effect of profitability on company value as well as paired sampled t test and Wilcoxon signed rank test for comparative analysis. The results of this study indicate that profitability has a positive effect on company value in the period before the covid-19 pandemic, and has a positive effect during the pandemic. Meanwhile, the comparative analysis shows that profitability has no difference before and during the covid-19 pandemic, but company value has differences before and during the covid-19 pandemic.
Pengaruh Perubahan Arus Kas dan Profitabilitas Terhadap Return Saham Sebelum dan Selama Pandemi Covid-19 (Studi Pada Sektor Transportasi dan Logistik Yang Terdaftar Di Bei Periode 2017-2020) Rafly Yanuar; Suji Abdullah Saleh
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.v2i3.4021

Abstract

This study intend to determine the effect of changes in cash flow and profitability on stock returns in transportation and logistics sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. This research method is a quantitative method with the data source used is a documentary in the form of the company's financial statements. The data analysis method used descriptive statistical analysis, classical assumption test, multiple regression analysis, and hypothesis testing. Based on the test results, operating cash flow, investment cash flow, funding cash flow, return on assets, return on equity, and earnings per share simultaneously have an effect on stock returns. Investment cash flow partially has a negative and significant effect on stock returns. Return on equity has a positive and significant effect on stock returns, while operating cash flow, funding cash flow, return on assets, and earnings per share have no partial effect on stock returns.
Analisis Kinerja Keuangan Perusahaan Sub-Sektor Farmasi yang Tercatat di Bursa Efek Indonesia Sebelum dan Saat Pandemi Covid-19 Amar Khosyian; Sudradjat
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.v2i3.4031

Abstract

Pandemi Covid-19 mengakibatkan penurunan kinerja keuangan pada berbagai sektor perusahaan. Akan tetapi, perusahaan sub-sektor farmasi justru mencatat kenaikan kinerja keuangan selama masa pandemi Covid-19. Hal tersebut menjadi landasan pada penelitian ini yang bertujuan untuk membuktikan ada atau tidaknya peningkatan kinerja keuangan perusahaan sub-sektor farmasi. Dalam proses pengungkapannya, penelitian ini menggunakan analisis perbandingan rasio keuangan periode 2019 dan 2020 untuk membuktikan peningkatan kinerja keuangan yang dimaksud. Penelitian ini menggunakan data sekunder berupa laporan tahunan dan laporan keuangan konsolidasi periode 2020 yang tersedia di BEI. Metode yang digunakan dalam penelitian ini yaitu deskriptif kuantitatif meliputi dua tahap yaitu statistik deskriptif dan uji asumsi klasik. Hasil penelitian dari kelima sampel perusahaan sub-sektor farmasi yang terdaftar di BEI yaitu 28 peningkatan rasio keuangan dan 17 penurunan rasio keuangan dari jumlah 45 rasio yang diujikan. Sehingga dapat disimpulkan bahwa semasa Pandemi Covid-19 di periode 2020, perusahaan sub-sektor farmasi terbukti mengalami peningkatan kinerja keuangan yang diukur melalui rasio keuangan.
The Influence of Hotel Tax and Restaurant Tax Receipt on Regional Tax Revenue Yulisa Indah Mawarni; 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.v2i3.4032

Abstract

This study aims to examine the influence of hotel tax revenue and restaurant tax on Garut Regency regional tax revenue in 2017-2021. This research was conducted using a quantitative descriptive approach. The research was conducted at the Regional Financial and Asset Management Agency (BPKAD) Garut Regency. The type of data used is documentary data sourced from secondary data in the form of time series data. The data analysis tool used is multiple regression. The results showed that the hotel tax had no influence on the Garut Regency local tax, the restaurant tax had a partially positive significant influence on the Garut Regency regional tax. Simultaneously shows that hotel taxes and restaurant taxes simultaneously have a positive influence on Garut Regency local taxes.
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.
Pengaruh Penerapan Prinsip GCG Terhadap Kinerja SDM Pada BUMN PT KAI Peraih Indonesia Trusted Company dalam Ajang IGCG Award 2021 Implementation Effects of GCG Principles on HRP in BUMN PT KAI that Achieve Indonesia Trusted Company in IGCG Award 2021 DEVINA MARTHA GIOVANNI NAPITUPULU DEVINA
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.v2i3.4079

Abstract

PT KAI, a state-owned enterprise (BUMN) committed to sustainable implementation of GCG principles, is the spearhead of national’s transportation sector economy. The HRP is anticipated to improve with the application of GCG principles. The purpose of this study is to evaluate the importance of GCG principles’ influences on the HRP at PT KAI. This study used primary sources as its data sources and distributed closed questionnaires to 90 informants as its data collection method. This research was conducted quantitatively, and used multiple linear regression analysis as the data analysis method with the SPSS program, the 21st version. Transparency, accountability, responsibility, independence, and fairness—has big impacts on the HRP at PT KAI. The HRP in PT KAI, which is 75.7 percent, is significantly impacted by all five GCG principles simultaneously, according to accepted Hypothesis 6, and the remaining 24.3 percent is influenced by other variables not included in this study.
EVALUASI PENERAPAN KEBIJAKAN RESTRUKTURISASI KREDIT DALAM PENYELESAIAN KREDIT MACET PADA KOPERASI SIMPAN PINJAM (KSP) DI KOPERASI PETERNAK GARUT SELATAN (KPGS) CIKAJANG Alicia Safarina Putri
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.v2i3.4090

Abstract

Koperasi Peternak Garut Selatan (KPGS) Cikajang is one of the cooperatives experiencing bad credit problems caused by the Covid-19 Pandemic. Many members of the breeder cannot pay the installments because production has decreased and some even have died. In addition, non-breeder members cannot fulfill their installments due to declining economic conditions. One of the steps taken by the Koperasi Peternak Garut Selatan (KPGS) Cikajang is to restructure, so that it is expected to solve credit problems and reduce the level of bad loans. This study aims to determine the implementation of restructuring policies in savings and loan cooperatives in the settlement of bad loans at the Koperasi Peternak Garut Selatan (KPGS) Cikajang. This research was conducted using qualitative methods. The research subject has been determined, namely the savings and loan cooperative Koperasi Peternak Garut Selatan (KPGS) Cikajang. Sources of research data are primary data derived from documentary data in the form of bad credit reports and interviews with KPGS management. The data analysis method used is data reduction, data display, and verification. The results of this study indicate that: 1) The credit restructuring policy at KPGS Cikajang was carried out as an effort to overcome bad loans caused by the covid-19 pandemic. This policy is carried out in the form of extending the tenor and reducing interest arrears. This restructuring policy is applied differently between breeders and non-breeders; 2) The restructuring policy has a profound impact on loan repayment and settlement at KPGS Cikajang.
Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Pada Droplets Workshop Fajar Maulana Ramdhania
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.v2i3.4105

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have a big role in improving the Indonesian economy. Droplets Workshop is a micro-business referring to government regulation number 7 of 2021 which produces leather products such as bracelets, wallets, keychains, and other leather products. However, Droplets Workshop has not been able to compile financial statements due to a lack of knowledge and skills in preparing financial statements, even though financial statements can be used as material for evaluating performance, knowing asset conditions, business development, tax reporting, and as a condition for obtaining funding from financial institutions. Therefore, this study aims to prepare financial statements based on SAK EMKM at Droplets Workshop. The research method used is descriptive qualitative and data collection techniques which are interviews, documentation, observation, and literature study. The final result of this research is the required financial statements in SAK EMKM in the form of income statements, statements of financial position, and notes to financial statements. It is also expected to be a consideration for companies to carry out recording and bookkeeping according to standards.
Penerapan Corporate Social Responsibility (CSR) pada PT Kereta Api Indonesia (Persero) Winda Khoirunnisa; Rahma Nazila Muhammad
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.v2i3.4106

Abstract

This study aims to determine the implementation of CSR which has received awards from various institutions and how the impact it produces. This research is a case study at PT Kereta Api Indonesia (Persero), the method used is descriptive qualitative with primary and secondary data. The results of the study show that PT KAI focuses its CSR implementation on the priority categories of the Ministry of BUMN. PT KAI's CSR program includes the classification of corporate social marketing, corporate philanthropy, and socially responsible business practice. The impact from the qualitative side, to the community provides technical facilities, protected natural environment, as well as social activation. And to the company produces a reputation and positive image.

Page 12 of 22 | Total Record : 220

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