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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 Penerapan PSAK No. 18 (Revisi 2010) Mengenai Akuntansi Dana Pensiun pada Laporan Keuangan Dana Pensiun INTI Khairina Tamimi Pranotoputeri; Sulistia Suwondo
Indonesian Accounting Literacy Journal Vol 3 No 3 (2023): Indonesian Accounting Literacy Journal (July 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v3i3.3282

Abstract

A pension fund is a legal entity that becomes an alternative in providing benefits to employees in order to minimize the risks that can be faced in the future. This study aims to analyze the suitability of the application of Pension Fund Accounting with PSAK No. 18, knowing whether or not there are deviations from the accounting treatment applied, and knowing the quality of funding at the INTI Pension Fund. The type of research used is descriptive qualitative research, the data that has been collected is analyzed by describing and comparing the accounting treatment of the INTI Pension Fund with PSAK No. 18. The results of the research based on the Net Assets Report, the Report on Changes in Net Assets, and the Notes to the Financial Statements for 2019 and 2020 show that the accounting treatment applied by the INTI Pension Fund as a whole is in accordance with PSAK No. 18 and there are no deviations, but the quality of INTI Pension Fund funding is at level III, which means the funding wealth is less than solvency obligations.
Evaluasi Pengendalian Intern Pengeluaran Kas Koperasi Peternakan Bandung Selatan Annisya Nurul Ashila; Iyeh Supriatna; Rendra Trisyanto Surya; Yanti Rufaedah
Indonesian Accounting Literacy Journal Vol 4 No 1 (2023): Indonesian Accounting Literacy Journal (November 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v4i1.3346

Abstract

This study was conducted to evaluate the internal control system for cash disbursements at KPBS Pangalengan and to determine the suitability of the cash disbursement system at KPBS Pangalengan with the COSO. In this study, the author uses a descriptive analysis method where the initial stage is to collect data through interviews, questionnaires and documentation, then analyze the data and produce an improvement solution for internal control. The data used are subject and documentary data. From this research, the authors get the results that the internal control system for cash disbursements at KPBS Pangalengan that are not appropriate, such as the unification of the recording function and cash holders.
Analisis dan Perancangan Aplikasi Sistem Informasi Akuntansi Penggajian Karyawan Menggunakan Microsoft Access 2016 (Studi Kasus pada Toserba Fajar Luragung - Kuningan) Amaldia Sonnya Budiarto; Darya Setia Nugraha; Sudjana; Arif Afriady; Jouzar Farouq Ishak
Indonesian Accounting Literacy Journal Vol 4 No 1 (2023): Indonesian Accounting Literacy Journal (November 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v4i1.4987

Abstract

Toserba Fajar is a supermarket that sells various household needs as well as women's and men's fashion products. The employee payroll system implemented by Fajar Department Store is done manually and has not been integrated. Beside that, Fajar Department Store does not yet have an employee database, so there are several problems such as complaints from employees demanding salary increases, payroll transactions that take a long time, and there are no experts who capable in the field of IT, and there is no payroll report so that the central manager cannot supervise the payroll activities carried out. This research is a research conducted using the SDLC (Software Development Life Cycle) method as a grand theory in analyzing system design. By designing this application, the authors hope that the Fajar Department Store company can more easily carry out employee payroll transactions.
Pengaruh Pemberian KUR terhadap Pendapatan dan Pengembangan UMKM di Kecamatan Sukaresik Kabupaten Tasikmalaya (Studi Kasus pada BRI Unit Sukaratu) Raras Santiadin; Rahma Nazila Muhammad; Mia Rosmiati; Sulistia Suwondo; Jouzar Farouq Ishak
Indonesian Accounting Literacy Journal Vol 3 No 3 (2023): Indonesian Accounting Literacy Journal (July 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v3i3.4989

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemberian Kredit Usaha Rakyat terhadap pendapatan dan pengembangan UMKM di Kecamatan Sukaresik. Indikator pengukuran dilihat dari segi omset penjualan, laba usaha, aset, dan modal usaha. Penelitian ini menggunakan metode kuantitatif dengan pendekatan statistik deskriptif. Jenis penelitian ini dilakukan secara langsung di lapangan (field research) yang dilakukan di tempat usaha responden penelitian. Sedangkan analisis data menggunakan analisis regresi linier sederhana. Objek dalam penelitian ini adalah pelaku usaha yang ada di Kecamatan Sukaresik. Jenis dan sumber data dalam penelitian ini menggunakan data primer dan wawancara, sedangkan teknik pengumpulan data dengan cara penyebaran angket kepada 50 responden. Hasil penelitian menunjukan bahwa variabel Kredit Usaha Rakyat (KUR) perpengaruh secara signifikan terhadap variabel Pendapatan UMKM dan Pengembangan UMKM di Kecamatan Sukaresik Kabupaten Tasikmalaya. Pada model pertama diperoleh nilai t-hitung sebesar -4,436 dan t-tabel sebesar 2,01063 dengan taraf signifikansi sebesar 0,000. Oleh karena nilai t-hitung lebih besar dari t-tabel dengan signifikansinya lebih kecil dari 0,05 (5%), maka pemberian Kredit Usaha Rakyat (KUR) Bank Rakyat Indonesia (BRI) Unit Sukaratu berpengaruh signifikan terhadap peningkatan pendapatan UMKM di Kecamatan Sukaresik Kabupaten Tasikmalaya. Pada model kedua diperoleh nilai t-hitung sebesar 7,482 dan t-tabel sebesar 2,01063 dengan taraf signifikansi sebesar 0,000. Oleh karena nilai t-hitung lebih besar dari nilai t-tabel dengan signifikansinya lebih kecil dari 0,05 (5%), maka pemberian Kredit Usaha Rakyat (KUR) Bank Rakyat Indonesia (BRI) Unit Sukaratu berpengaruh signifikan terhadap pengembangan UMKM di Kecamatan Sukaresik Kabupaten Tasikmalaya. Penelitian ini menyoroti pentingnya pinjaman modal usaha untuk mendorong pertumbuhan ekonomi.
Analisis dan Perancangan Sistem Informasi Akuntansi Pembelian dan Penjualan Menggunakan Microsoft Access 2021 pada CV Iphone by Sheila Diandra Oliviani Almandita; Sugih Sutrisno Putra; Iyeh Supriatna; Endah Dwi Kusumastuti; Jouzar Farouq Ishak
Indonesian Accounting Literacy Journal Vol 3 No 3 (2023): Indonesian Accounting Literacy Journal (July 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v3i3.4991

Abstract

The purpose of this research is to determine the buying and selling accounting information system implemented on CV Iphone by Sheila and to create a purchasing and selling application design using Microsoft Access 2021 software. This research was conducted with a qualitative descriptive method and uses the SDLC system development method as an analytical tool. The findings revealed that there were still some flaws in the company's operations, such as no purchase transaction recording, ineffective authorization systems and recording procedures, ineffective use of Microsoft Excel software, and the absence of an application that facilitates recording purchases and sales. Through this research, solutions to problems are provided, especially in terms of improving procedures and designing applications that are tailored to the circumstances and needs of the company, so that it is easier for businesses to record and search information, print sales invoices, and generate reports as needed.
Analisis dan Perancangan Aplikasi Sistem Informasi Akuntansi Penjualan dan Pembelian Menggunakan Microsoft Access 2019 (Studi Kasus Pada PD Makmur – Bandung) Siti Nuranisa; Darya Setia Nugraha; Iyeh Supriatna; Rina Nurmalina; Jouzar Farouq Ishak
Indonesian Accounting Literacy Journal Vol 3 No 3 (2023): Indonesian Accounting Literacy Journal (July 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v3i3.4992

Abstract

PD Makmur is a company that manufactures and sells industrial brushes. Recording of sales and purchases is still done manually and does not have employees who specifically handle sales and purchases so that owners often do not record sales and purchases due to time constraints. In addition, there is no report on sales and purchases per certain period so that problems arise, namely the owner does not accurately know the total sales and purchases in a certain period. Owners also have difficulty making decisions regarding sales and purchases. This study aims to design a computerized sales and purchase accounting information system application program using Microsoft Access 2019 which is expected to be able to handle related problems. The method used in this study is a qualitative descriptive method with a case study and development approach and uses the SDLC (System Development Life Cycle) method as an analytical tool. In addition, the authors also conducted observations, interviews, and documentation to collect the required data. By designing this application, the results obtained are that it is easier for companies to keep records, and make sales reports, purchase reports, production reports and inventory reports.
Analisis dan Perancangan Aplikasi Sistem Informasi Akuntansi Pembelian dan Penjualan Roti Bakar Menggunakan Microsoft Access 2019 (Studi Kasus Pada UMKM “Roti Bakar Batas Kota”) Furi Fatwa Dini; Sugih Sutrisno Putra; Darya Setia Nugraha; Sudjana; Jouzar Farouq Ishak
Indonesian Accounting Literacy Journal Vol 4 No 1 (2023): Indonesian Accounting Literacy Journal (November 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v4i1.4993

Abstract

In the era of increasing technological development, business unit owners are increasingly motivated to strengthen their competitiveness. Roti Bakar Batas Kota is a home-based business unit that produces and sells toast with various flavors. During the business, there are several obstacles such as the absence of recording purchase transactions, recording sales using Microsoft Excel which is less efficient, and the absence of applications that facilitate recording purchases and sales. The purpose of this study is to determine the purchase and sales information system implemented to produce prototypes of purchase and sales program applications through design using Microsoft Access 2019 software. This applied research was conducted with qualitative methods and used the SDLC (Software Development Life Cycle) method as an analytical tool. With the design of this application, the result obtained is that Roti Bakar Batas Kota can be easier to record transactions, print proof of transactions, and make purchase reports, sales reports, production reports, and raw material inventory reports.
Analisis dan Perancangan Sistem Pengendalian Intern Penjualan pad Industri Batik (Studi Kasus: PT Komar Caruban Nagari Bandung) Gina Siti Nur Afiah; Vina Citra Mulyandani; Yanti Rufaedah; Riauli Susilawaty Hutapea; Jouzar Farouq Ishak
Indonesian Accounting Literacy Journal Vol 3 No 3 (2023): Indonesian Accounting Literacy Journal (July 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v3i3.4995

Abstract

This study aims to analyze and design a sales internal control system at PT Batik Komar Caruban Negeri Bandung. The research was conducted using a qualitative descriptive method with a case study type. This study uses primary data and secondary data obtained from PT Batik Komar Caruban Negeri Bandung. The data used in this study were collected in detail through a triangulation procedure (a combination of interviews, observation and documentation). The data analysis tool used is the control matrix based on the COSO (Committee of Sponsoring Organizations) framework. The research results show that the sales internal control system at PT Komar Caruban Nagari has been running but is not optimal because there are still several elements that have not been implemented. Therefore, from the results of an analysis of the sales accounting system and internal sales control system that has been running, the author designed a sales internal control system and the design was approved to be implemented in stages in the company.
Analisis Perbandingan Financial Technology Pembayaran Digital Gopay Dan Ovo Terhadap Peningkatan Penjualan Umkm Kuliner Di Kota Bandung (Studi Pada GoFood dan GrabFood Partner) Erlinda Astri Hapsari; Arif Afriady
Indonesian Accounting Literacy Journal Vol 4 No 1 (2023): Indonesian Accounting Literacy Journal (November 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v4i1.5012

Abstract

This research was conducted in order to analyze the comparison of digital payment financial technology GoPay and OVO to increasing Culinary MSME sales in the city of Bandung. This research is a quantitative research using primary data. The population in this study are culinary SMEs in the city of Bandung. Sampling was carried out using the Lemeshow method with a total of 100 respondents. The data collection technique uses a questionnaire which is distributed to MSME actors with a scale of measurement using a Likert scale. The analytical method used is the Paired Sample t-test if the data meets the requirements for normally distributed data using the SPSS version 23 program. The results of this study indicate that there are differences in the use of GoPay and OVO digital payment financial technology for increasing sales at culinary MSMEs in the city of Bandung.
Implementasi Aplikasi Sistem Informasi Akuntansi Penjualan dan Kasir Digital Berbasis Android "Loyverse Pos" dalam Penyusunan Laporan Penjualan Fathur Rasyid Ridha; Iyeh Supriatna
Indonesian Accounting Literacy Journal Vol 3 No 3 (2023): Indonesian Accounting Literacy Journal (July 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v3i3.5094

Abstract

The development of the times has made the era of business competition begin to change towards sales made online. Toko Kramat Jaya is a retail store that sells various daily needs that use a conventional cash register for a sales accounting information system that is being implemented so that it has limitations in generating information about sales. In this regard, this study aims to help Toko Kramat Jaya Cimahi to solve problems encountered regarding sales by building an application setup and then implementing the Loyverse POS digital cashier application. The method used in this research is a qualitative method with a descriptive approach. Data collection techniques used are interviews, observation, and documentation. The results of this study are in the form of guidelines in building the application and how the impact of implementing Loyverse POS is in improving the quality of the sales accounting information system that is being implemented.

Page 15 of 22 | Total Record : 220

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