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INDONESIA
Indonesian Accounting Literacy Journal
Published by Politeknik Negeri Bandung
ISSN : -     EISSN : 27471918     DOI : https://doi.org/10.35313/ialj
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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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Evaluasi dan Perancangan Sistem Pengendalian Internal Penerimaan Kas pada Nangkring Seblak Cimahi Melly Meliani; Yanti Rufaedah; Iyeh Supriatna; Rendra Trisyanto Surya
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.v4i1.5095

Abstract

Penelitian ini bertujuan untuk mengetahui efektivitas Sistem Pengendalian Intern (SPI) Penerimaan Kas pada Nangkring Seblak dengan cara mengevaluasi SPI tersebut, memberikan rekomendasi perbaikan terhadap pengendalian yang belum diterapkan, dan membuatkan perancangan Sistem Pengendalian Internal Penerimaan Kas yang efektif yang dapat diterapkan di Nangkring Seblak Cimahi. Metode penelitian ini merupakan deskriptif kualitatif dengan menggunakan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi, sedangkan Evaluasi SPI Penerimaan Kas dilakukan dengan menggunakan control matrix menurut Gelinas dkk. (2017) berdasarkan komponen pengendalian menurut COSO (Committee of Sponsoring Organizations of the Treadway Commission, 2013) dengan menetapkan notasi P-n (Present) untuk indikator SPI sudah diterapkan, M-n (Missing) untuk indikator SPI belum diterapkan, dan N/A untuk indikator yang tidak dapat diterapkan. Hasil penelitian menunjukkan bahwa penerapan sistem pengendalian intern penerimaan kas di Nangkring Seblak sudah cukup efektif dapat dilihat dari 24 elemen pengendalian intern terdapat 19 elemen pengendalian intern yang sudah diterapkan, 4 elemen pengendalian intern yang belum diterapkan, yaitu belum disetorkan secara langsung ke bank untuk kas yang didapat setiap harinya, belum adanya perangkapan dokumen terkait penerimaan kas, belum diarsipkan dengan baik dokumen terkait penerimaan kas, dan pihak manajemen belum mengkoordinasikan setiap perubahan kebijakan pada perusahaan, terdapat 1 elemen dari yang sudah diterapkan namun masih memerlukan rekomendasi yaitu SOP penerimaan kas secara tertulis, dan terdapat satu elemen pengendalian intern yang tidak dapat diterapkan yaitu belum memiliki internal auditor.
Perhitungan Harga Pokok Produksi Menggunakan Metode Job Order Costing Untuk Menentukan Harga Jual Dan Meningkatkan Akurasi Laba/Rugi (Studi Kasus Pada Konveksi “Hangar Merch Army”) Rizky Amalia; Arie Apriadi Nugraha
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.v4i1.5098

Abstract

Hangar Merch Army is a business engaged in convection or clothing production. In the process of calculating production costs, the company has not calculated the cost of goods produced appropriately. The company only charges direct raw material costs, direct labor costs and not all of the factory overhead costs that have an impact on the actual selling price and profit and loss. The purpose of this study is to determine the calculation of the cost of goods produced using the job order costing method in the case study of an order for 155 units of BDU Malvinas Scuba. The research method used is descriptive method. The data collection techniques used in this research are interviews and documentation. Based on the results of the study, it is known that the calculation of the company's cost of goods amounted to Rp14,233,030 or Rp91,826/unit with a selling price of Rp120,000/unit. Meanwhile, the calculation of the cost of production using the job order costing method is Rp14,801,270 or Rp95,492/unit with a selling price of Rp125,000/unit. The calculation of the cost of production and selling prices using the job order costing method is higher than according to the company so that in the income statement, the profit earned is Rp. 206,760 greater than according to the company.
The Analisis Perancangan Aplikasi Sistem Informasi Akuntansi Persediaan Menggunakan Software Microsoft Access 2019 (Studi Kasus Pada Expose Coffee - Subang) Rangga Rif'aa Ariibah; Rendra Trisyanto Surya
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.v3i3.5099

Abstract

Expose Coffee is a service-based company that serves various types of food and beverages to its customers, much like a typical cafe. Expose Coffee conducts numerous transactions on a daily basis. However, the company still maintains manual inventory records, resulting in inaccurate inventory values. Based on this issue, the author intends to design an inventory accounting information system application to assist the company in its operational activities. This research is a qualitative descriptive study with a case study approach. The data analysis technique employed by the author to design the application is the Systems Development Life Cycle (SDLC) method, specifically the waterfall model. The application will be designed using Microsoft Access 2019 software, with features tailored to the company's needs. It is expected that this application will address the existing challenges by generating information such as inventory data, inventory cards, and inventory transaction reports.
Penerapan Sistem Informasi Akuntansi Berbasis Online dengan Accurate Online di Kebuli Yaman Agnia Firda Yuntafa; Arwan Gunawan
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.v4i1.5100

Abstract

Salah satu kegiatan penting yang dilakukan oleh perusahaan yaitu kegiatanpenjualan. Untuk menunjang kegiatan penjualan tersebut diperlukan SistemInformasi Akuntansi (SIA) yang baik guna menghasilkan informasi secaracepat, tepat dan akurat. Penelitian ini bertujuan untuk mengetahui penerapansistem informasi akuntansi penjualan di Kebuli Yaman. Dalam hal ini, penggunaan Sistem Informasi Akuntansi menjadisangat penting dalam menghasilkan data penjualan yang berguna bagi pihakmanajemen dalam pengambilan keputusan. Metode yang digunakan olehpenulis dalam penelitian ini yaitu metode deskriptif dengan pendekatankualitatif. Teknik Pengumpulan data yang dilakukan yaitu dengan dokumentasi,wawancara, studi kepustakaan dan observasi. Hasil penelitian yang dilakukanpenulis menunjukkan bahwa setiap pencatatan transaksi penjualan tunaidilakukan tersistem menggunakan software akuntansi Accurate Online yangterintegrasi dengan Accurate Lite. Selain itu, perusahaan telah menerapkanSistem Informasi Akuntansi (SIA) Penjualan yang cukup baik dengan adanya 6komponen SIA yang digunakan sehingga fungsi dan tujuan Sistem InformasiAkuntansi (SIA) Penjualan dapat tercapai.
Analisis Pelaksanaan Program Pengungkapan Sukarela Terhadap Penerimaan Pajak di Kantor Wilayah Direktorat Jenderal Pajak Jawa Barat I Tina Septiani; Yeti Apriliawati
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.v4i1.5105

Abstract

This research was conducted to determine how the Voluntary Disclosure Program was implemented at the Kanwil DJP Jawa Barat I and knowing the effect on tax revenue before, during and after the implementation of the Voluntary Disclosure Program. The purpose of conducting this research was to find out how the Voluntary Disclosure Program (PPS) was implemented within the Kanwil DJP Jawa Barat I, find out taxpayer compliance, and tax revenue within the Kanwil DJP Jawa Barat I after the implementation of the Voluntary Disclosure Program. The research method used is descriptive research with a qualitative approach to answer the first problem formulation and a quantitative approach to answer the second problem formulation The results obtained from this study are the implementation of the Voluntary Disclosure Program followed by 21,339 taxpayers with tax revenues of IDR 3,984,174,278,610. Tax revenue during implementation (January-June 2022) has increased from tax revenue before implementation (July-December 2021) and tax revenue after implementation (July-December 2022) has decreased. This shows that the Voluntary Disclosure Program has an effect on increasing or decreasing tax revenues in the Kanwil DJP Jawa Barat I. Keywords: Tax, Voluntary Disclosure Program, Tax Revenue
Perhitungan Harga Pokok Minuman untuk Menentukan Harga Jual pada Data Coffee Wresti Widyastrianti; Lili Indrawati
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.v3i3.5106

Abstract

Penelitian ini bertujuan untuk mengetahui apa saja unsur-unsur biaya pada 1 cup icekopsu hazelnut dan bagaimana perhitungan harga pokok minuman menurut Wiyasha. Metode penelitian yang digunakan adalah metode deskriptif kualitatif dan teknik pengumpulan data yang digunakan adalah wawancara, observasi, dan dokumentasi. Berdasarkan dengan hasil yang diperoleh, perhitungan harga pokok menurut perusahaan adalah Rp 15.363/cup. Sedangkan perhitungan harga pokok minuman menurut Wiyasha adalah Rp 17.255/cup dengan harga jual Rp 24.000/cup. persentase laba yang dihasilkan menurut perusahaan adalah sebesar 55% sedangkan menurut perhitungan Wiyasha sebesar 72%. Hal tersebut berdampak pada laba yang dihasilkan perusahaan dan dari perhitungan keduanya, terjadi peningkatan pada perhitungan harga pokok minuman menurut Wiyasha.
Analisis Diferensial Dalam Pengambilan Keputusan Menerima atau Menolak Pesanan Khusus (Studi Kasus pada UMKM Keripik Singkong Sedulur) Selfi Nurul Fadilah; Neneng Dahtiah
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.v4i1.5116

Abstract

Decision making is one of the activities that often occurs in business, including small businesses such as UMKM. In the decision-making process, the costs and benefits of one alternative must be compared with the costs and benefits of other alternatives. Costs that differ among the various available alternatives are called differential costs. UMKM Sedulur Cassava Chips is a business in the food sector by producing cassava chips. In its operations, these UMKM have received and are still being offered special orders to utilize half of the company's idle production capacity. However, until now the company has not dared to decide to accept the special order again due to several reasons, one of which is the company does not know whether accepting the special order will benefit the company or not. Using the case study research method, the authors analyze the differential costs, revenues and profits of the company when it accepts and rejects special orders as a consideration for the company in making decisions to accept special orders in the future. The results of the study illustrate that when receiving special orders the company will experience an increase in revenue of Rp. 4,860,000 and an increase in production costs of Rp. 3,948,500 so that there will be an increase in profits of Rp. 911,500. With so the authors suggest to accept the special order.
Laporan Keuangan UTD PMI Provinsi Sulawesi Tengah: Apakah Sudah Sesuai Dengan ISAK No. 35? Ratu Subaeda; Syamsul Syamsul; Dini Rosyada
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.v3i3.5174

Abstract

The preparation of the financial statements of non-profit organizations since 1997 is regulated in the Statement of Financial Accounting Standards (PSAK) No. 45 Concerning Financial Reporting of Non-Profit Organizations. However, starting in 2019, PSAK 45 was replaced with Interpretation of Financial Accounting Standards (ISAK) No. 35 Regarding the Presentation of Financial Statements of Non-profit Oriented Entities. The purpose of this study is to identify and analyze the application of ISAK No. 35 on the preparation of the financial statements of UTD PMI Central Sulawesi Province. This research is a qualitative research with an interpretive approach. The results of the study conclude that the financial statements of UTD PMI Central Sulawesi Province have been compiled based on ISAK No. 35. The financial statements presented by UTD PMI Central Sulawesi Province are in the form of a statement of financial position, statement of comprehensive income, statement of changes in net assets, statement of cash flow and notes to financial statements.
Perhitungan Harga Pokok Produksi dengan Metode Full Costing dan Variabel Costing untuk Menentukan Harga Jual Deshinta Arrova; Etti Ernita Sembiring
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.v3i3.5198

Abstract

The calculation of the cost of production is an important thing to note because competition between UMKM in producing quality products is increasing the company has not calculated all the elements of factory overhead costs. This study aims to find out how to calculate the cost of production using the Full Costing method to determine the selling price of products at UMKM Gunung Djaya. The full costing method is a method of determining product cost that considers all elements of production costs consisting of raw materials, direct labor costs and factory overhead costs, both fixed and variable. The research method used in this research is data analysis method with descriptive analysis. The data source used is primary data. Primary data obtained from interviews conducted with company owners. Data collection techniques were carried out by interviewing documentation and observation. This study uses 7,000 sample orders during January 2023. The selling price can be obtained from the cost of production plus the expected profit. The results of the study stated that the calculation of the cost of production using the full costing method resulted in a difference that affected the selling price.
Analisis Analisis Penerapan Activity Based Costing Sebagai Dasar Menentukan Harga Sewa Penginapan Homestay Di Desa Gunung Padang Cianjur, Jawa Barat. Gunawan Danuarta; Budi Prijanto
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.v4i1.5570

Abstract

Metode Activity Based Costing adalah sebuah metode yang menerapkan konsep akuntansi biaya untuk menentukan harga lebih relevan dan akurat. Penelitian ini bertujuan untuk mengetahui perbandingan harga pokok kamar homestay dengan menggunakan metode sistem akuntansi tradisional dan Activity Based Costing pada Homestay di Desa Gunung Padang. Metode analisis yang digunakan adalah metode deskriptif yaitu analisis harga pokok kamar homestay tahun 2022, lalu menetapkan metode biaya berdasarkan activity based costing, kemudian membandingkan dengan harga pokok kamar sebelumnya yang sudah ditetapkan oleh pemilik homestay dengan sistem tradisional. Hasil penelitian menunjukan bahwa perhitungan dari harga pokok kamar dengan menggunakan metode activity based costing lebih kecil untuk tipe kamar umum menghasilkan Rp. 65.749, dengan selisih Rp. 2.925. dan untuk kamar eksklusif sebesar Rp. 162.875, dengan selisih Rp. 45.699. Apabila dibandingkan dengan harga pokok kamar yang sudah digunakan sebelumnya oleh pihak homestay hal ini dikarenakan pihak homestay hanya menggunakan komponen biaya-biaya yang dianggap penting sedangkan untuk metode Activity Based Costing dengan cara mengalokasikan biaya aktivitas setiap kamar secara tepat berdasarkan konsumsi masing-masing aktivitas.

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