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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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Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Pada Toko Grosir Hasanah Rizki Fatah Maulana; Yeti Apriliawati; Jouzar Farouq Ishak
Indonesian Accounting Literacy Journal Vol 3 No 1 (2022): Indonesian Accounting Literacy Journal (November 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v2i04.3312

Abstract

Hasanah Grocery Store in running its business still has not recorded and calculated accounting in accordance with SAK EMKM. The company's turnover in 2020 was less than 2 billion Rupiah, which was caused by being affected by COVID-19 and PPKM. The decline in turnover each year can result in bankruptcy of the company. Therefore, the purpose of this study was to find out how to compile the financial statements of SAK EMKM at the Hasanah Wholesale Store SMEs. In conducting this research, the writer uses descriptive qualitative research method. The data collection used is interviews, observation, and documentation. The results of this study are in the form of the Hasanah Grocery Store financial report in July 2021 in accordance with SAK EMKM which consists of a profit and loss statement, a statement of financial position and notes to financial statements.
Pengaruh Audit Internal dan Manajemen Risiko Terhadap Kinerja Perusahaan dengan Basis BSC Vitasya Utami Marsu Marsa; Ahmad Syarief; Riauli Susilawaty Hutapea
Indonesian Accounting Literacy Journal Vol 3 No 1 (2022): Indonesian Accounting Literacy Journal (November 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v2i04.3914

Abstract

The study aims to determine the impact of Internal Audits and Risk Management on company performance. The study was held at PT Perkebunan Nusantara VIII (Persero) also the respondents of this study is from the Unit of Internal Supervisory (SPI) and the Finance and Accounting Unit using non-probability sampling techniques. Furthermore, the data will be processed with the help of SPSS software version 25.0 . The results of the study show that Internal Audit and Risk Management simultaneously have a positive and significant impact on the Company's performance of PT. Perkebunan Nusantara VIII (Persero) is 75.4%. The rest of impacted variables was 24.6% can be influenced by other variables that are not used but still have a relation with this study.
Penerapan Activity Based Costing Untuk Menentukan Harga Pokok Produksi Dalam Rangka Meningkatkan Keunggulan Kompetitif Winda Aulia Fadhilah; Etti Ernita Sembiring; Lili Indrawati
Indonesian Accounting Literacy Journal Vol 3 No 1 (2022): Indonesian Accounting Literacy Journal (November 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v2i04.3935

Abstract

PT Multi Instrumentasi needs to increase its competitive advantage in order to face business competition. This study aims to determine the comparison between the cost of production using the ABC method and the traditional method, and to find out the benefits of implementing ABC in increasing competitive advantage at PT Multi Instrumentasi. This study uses a quantitative descriptive method. The types of data used are quantitative data and qualitative data. The data sources are primary data and secondary data. Methods of data collection by interview, observation and documentation. The data analysis technique used is the calculation of the cost of production using the traditional method and the ABC method, as well as calculating the selling price to be compared with the selling price of competitors. The results show that the application of ABC can help companies increase their competitive advantage by reducing cost distortions so that the calculation of the cost of production becomes accurate, the selling price is set to be precise and lower than competitors. ABC also provides activity information that can help companies to streamline costs and increase customer value.
Analisis Perhitungan Biaya Lingkungan Atas Pengelolaan Limbah Padat Covid-19 dalam Mencapai Eco-Efficiency (Studi Kasus pada RSUP Dr. Hasan Sadikin Bandung) Vita Alifah Maulina; Arie Apriadi Nugraha; Jouzar Farouq Ishak
Indonesian Accounting Literacy Journal Vol 3 No 1 (2022): Indonesian Accounting Literacy Journal (November 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v2i04.4083

Abstract

Environmental issues need to be considered by all agencies because every operational activity will produce waste which if not managed properly can cause environmental problems. During the pandemic, health service especially hospitals, experienced an increase in its waste due to Covid-19 handling activities one of the referral hospitals is Hasan Sadikin General Hospital. Analysis of environmental cost calculations can be carried out to find out how hospital manage the environment for Covid-19 waste and how much costs are incurred for these activities to achieve environmental efficiency (eco-efficiency) at the hospital. This study uses a qualitative method with Miles&Hubberman data analysis technique. The results indicate that the calculation of environmental costs produces a percentage of 1.68% of the total operational costs in 2021. This reflects that Covid-19 solid waste management at Hasan Sadikin General Hospital has achieved eco-efficiency, especially in terms of financial benefits which will affect a better company image.
Pengaruh Biaya Pemeliharaan Aset Tetap Terhadap Laba Bersih pada PDAM Kota Cirebon Raffli Dika Pratama; Arwan Gunawan; Etti Ernita Sembiring
Indonesian Accounting Literacy Journal Vol 3 No 1 (2022): Indonesian Accounting Literacy Journal (November 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v2i04.4086

Abstract

In the 2016-2020 period, PDAM Cirebon City suffered losses due to water loss caused by pipe leaks, aged water meters, and illegal water theft. This water loss exceeds the tolerance limit of the national water loss rate of 20%, so the company must carry out maintenance activities. Based on these conditions, researchers want to know the development of maintenance costs, the level of net income and the effect of maintenance costs on net income. The sample used is financial statements for five years from 2016.--2020 using quantitative methods. The analytical test used is the classical assumption test, simple linear regressionqanalysis, Pearson correlation analysis, the coefficientpof determination, and perform the t test. The resultswof this study are the development of fixed asset maintenance costs fluctuated, while net income experienced a gradual increasing trend and maintenance costs had an effect but not significant on net income.
Penerapan Metode Forecast dalam Menyusun Anggaran Penjualan Pupuk Non-Subsidi Jenny Theresia Dewanto; Syamsul; Nurlailah
Indonesian Accounting Literacy Journal Vol 3 No 1 (2022): Indonesian Accounting Literacy Journal (November 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v2i04.4137

Abstract

The purpose of this study was to determine the most appropriate forecasting method to be applied in the preparation of the sales budget for non-subsidized Urea and NPK fertilizers in CV. Prima Tani. This study compares the qualitative method in the form of employee opinions and the quantitative method using the moment and least square methods. The type of research used is descriptive research with a quantitative approach. The result shows that sales forecasting using qualitative methods (employees' opinions) has a forecast error of 172,858 for Urea fertilizers and 235,656 for NPK fertilizers. Meanwhile, the results of sales forecasting using quantitative methods, namely the moment method and the least square method, obtained the same forecasting error value of 45,703 kilograms for Urea fertilizer and 110,880 for NPK fertilizer. So that the application of the quantitative method is more appropriate, because it has a smaller forecast error value and is closest to the actual sales value. However, the least square method is better to apply because the calculations are easier and simpler.
Analisis Pengaruh Leverage, Profitabilitas Dan Dividen Terhadap Volatilitas Harga Saham Lu’luatuwwafiroh; Subadriyah; Siti Aliyah
Indonesian Accounting Literacy Journal Vol 3 No 1 (2022): Indonesian Accounting Literacy Journal (November 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v2i04.4633

Abstract

This study aims to examine and discuss the effect of Leverage, Profitability, and Dividends on Stock Price Volatility. The population in this study are companies listed on the LQ 45 Index on the IDX in 2018-2020. This research is quantitative with secondary time series data with a sample of 22 companies. the technique of determining the sample using purposive sampling technique. The data analysis technique used is multiple regression analysis, hypothesis testing, descriptive statistics, and classical assumption tests. The results of this study state that the leverage and dividend variables have a significant negative effect on stock price volatility, while the profitability variable has no significant effect on stock price volatility. The results of the F test state that Leverage, Profitability, and Dividends simultaneously affect Stock Price Volatility
Peran Kepala Desa Dalam Penguatan Transparansi dan Akuntabilitas Pengelolaan Dana Desa di Desa Sukarendah Kabupaten Lebak Titin Sopiarti; Bambang Arianto
Indonesian Accounting Literacy Journal Vol 3 No 1 (2022): Indonesian Accounting Literacy Journal (November 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v2i04.4636

Abstract

This study aims to elaborate on the role of the village head in strengthening transparency and public accountability in the management of village funds. Strengthening aspects of transparency and accountability can make village fund distribution right on target so that it can build and empower people in rural areas. Nevertheless, in the rural context many factors influence the strengthening of transparency and public accountability such as the leadership model of the village head and participatory oversight from the community. The role of the village head greatly influences the financial governance of village funds so that they are on target, transparent, accountable and participatory. This study used a descriptive qualitative method with in-depth interviews with government officials in Sukalower Village, Lebak Regency, Banten. This study found that the role of the village head in Sukadinding village, Lebak district, was not maximized because he was unable to maximize various channels to strengthen indicators of transparency and public accountability in managing village funds.
Perancangan Aplikasi Sistem Informasi Persediaan Di Gudang PT Bongsan Furni Indonesia Menggunakan Microsoft Access 2016 Mumtaza Affrida; Arif Afriady; Etti Ernita Sembiring
Indonesian Accounting Literacy Journal Vol 3 No 1 (2022): Indonesian Accounting Literacy Journal (November 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v2i04.4660

Abstract

Tujuan dari penelitian ini ialah untuk memahami sistem informasi persediaan sebagai dasar untuk merancang aplikasi sistem informasi persediaan berdasarkan kebutuhan PT Bongsan Furni Indonesia agar memudahkan dalam pencatatan, perhitungan, sekaligus pelaporan persediaan yang lebih efektif. Penelitian tugas akhir ini menggunakan metode kualitatif dengan pendekatan studi kasus dan pengembangan. Metode pengembangan sistem menggunakan System Development Life Cycle (SDLC) dan alat bantu Microsoft Access 2016 untuk merancang aplikasi persediaan ini. Hasil dari tugas akhir ini berupa produk yakni aplikasi sistem informasi persediaan yang tentunya sesuai dengan kebutuhan PT Bongsan Furni Indonesia. Aplikasi ini sangat mudah digunakan oleh end user, sehingga diharapkan dapat menjadi solusi dari masalah perhitungan yang tidak akurat dan pelaporan yang lebih efektif. Kata kunci: Sistem Informasi Persediaan, Perancangan Aplikasi, dan Persediaan
Analisis Perputaran Piutang pada Perusahaan PT Indorama Syinthetics, Tbk Yuwanesti Ari Dewanti; Dimas Ari Setyawan; Mochamat Bayu Aji
Indonesian Accounting Literacy Journal Vol 3 No 1 (2022): Indonesian Accounting Literacy Journal (November 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v2i04.4661

Abstract

Piutang timbul ketika perusahaan menjual barang atau jasa secara kredit. Dalam situasi ini, semakin banyak piutang, semakin banyak uang yang dibutuhkan untuk berinvestasi dalam piutang tersebut. PT Indorama Synthetics adalah perusahaan yang bergerak dalam bidang textile. PT Indorama Synthetics dalam melakukan kegiatan operasionalnya selalu berusaha untuk meningkatkan penjualan. Salah satu cara yang digunakan untuk meningkatkan penjualan adalah dengan menggunakan sistem penjualan kredit. Data Penjualan Kredit dan Piutang Usaha pada PT. Indorama Synthetics Tahun 2017 s/d 2021 digunakan untuk analisis pada penelitian ini. Tahun 2021 menunjukkan rasio perputaran piutang mengalami kenaikan sebesar 1,54% yaitu berputar sebesar 9,24 kali dengan membutuhkan waktu pengumpulan piutang selama 39,52 hari. berdasarkan perhitungan selama tahun 2017 s/d 2021, maka tahun 2021 menunjukkan tingkat perputaran piutang tertinggi dibandingkan dengan 4 tahun sebelumnya

Page 13 of 22 | Total Record : 220

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