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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 Perhitungan Harga Pokok Produksi Menggunakan Metode Job Order Costing : (Studi Kasus Pada PT. Anugrah Adi Jaya) Karmana, Sundari Ainun Putri; Rosmiati, Mia
Indonesian Accounting Literacy Journal Vol. 4 No. 2 (2024): Indonesian Accounting Literacy Journal (March 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v4i2.3195

Abstract

Abstract: Calculation of the precise cost of goods manufactured is significant for the company. It will be the essential key for determining the selling price. Commonly, the company is less attention to detail in calculating applied factory overhead costs. Hence, the company will find it difficult to examine whether the company is profit or loss. This research was conducted at PT Anugrah Adi Jaya that is a business engaged in clothing convection. The production process is carried out by order. This study aims to determine the result of the calculation of the cost of manufactured using the job order costing method with the study case of 35.000 pcs of PON hats. According to the research question and the discussion, the calculation of the cost of manufactured based on the company is Rp.20.081/pcs. Meanwhile, if using the job order costing approach by applying factory overhead cost is Rp.17.373/pcs. Therefore, the company should calculate all elements of the factory overhead cost and use the job order costing mechanism, as well as record the additional notes using the cost of goods ordered card.
Pengaruh Persepsi Kemudahan Penggunaan Terhadap Minat Pengguna Financial Technology Berdasarkan Teori Technology Acceptance Model (TAM) Syam, Yasmin Az Zahra; Hutapea, Riauli Susilawaty
Indonesian Accounting Literacy Journal Vol. 4 No. 2 (2024): Indonesian Accounting Literacy Journal (March 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v4i2.3323

Abstract

The emergence of financial technology or Fintech provides many benefits and conveniences. One of them is digital payment systems such as Go-Pay, OVO and DANA that make the transaction process easier. In using a technology requires the interest of the user. Determine the effect of perceived ease of use on the interest of Fintech users by using the TAM theory approach is the purpose of this study. The research sample is 110 respondents of Fintech users in Garut City. Simple linear regression analysis is used in data analysis techniques. Thec resultsc ofc thec studyc stated thatc ease of use had a positivec andc significantc effectc onc the interestc ofc Fintech users in Garut City with a large influence of 69.1%.
Perhitungan Rasio Keuangan sebagai Alat Penilaian Tingkat Kesehatan pada Koperasi Perbaikan Masyarakat Wanita (Permata) Kabupaten Kuningan Unsriyani, Enci; Irawan, Arry
Indonesian Accounting Literacy Journal Vol. 4 No. 2 (2024): Indonesian Accounting Literacy Journal (March 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v4i2.3336

Abstract

This research was conducted at the Women's Community Improvement Cooperative (Permata) Kuningan Regency. The research purpose is to determine the results of financial performance at Permata Cooperative. The research method is descriptive quantitative with data collection techniques using interviews and documentation. Data source used comes from Permata Cooperative's financial statements for 2016-2020. Based on the results for capital aspect, Permata Cooperative obtained total score of 10.50 points with predicate "Sufficiently Normal". For aspect of productive asset quality, obtained a total score of 24 points with predicate "Normal". For efficiency aspect, total score of 9 points was obtained with predicate "Normal". For liquidity aspect, it received the title "In Special Observation" with a score of 5 points in 2016-2019 and 3.75 points in 2020. Then for financial performance of Permata Cooperative, it obtained a score of 48.5 points for 2016-2019 and 47.25 points for 2020 with predicate "Sufficiently Healthy".
Analisis Dan Perancangan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil Dan Menengah (SAK EMKM) Pada UMKM Classyid.Thrift Saputra, Kurniawan; Syarief, Ahmad; Rufaedah, Yanti; Supriatna, Iyeh
Indonesian Accounting Literacy Journal Vol. 4 No. 2 (2024): Indonesian Accounting Literacy Journal (March 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v4i2.3351

Abstract

This final project research was conducted at one of the Micro, Small and Medium Enterprises (MSMEs) Classyid.thrift located at Griya Mukti Asri Blok C16 no.10 RT03 RW05 Ds. Kedungdawa district. Kedawung Kab. Cirebon. This MSMEs is engaged in clothing, especially warm clothes. As long as this company is running, it has not carried out standardized bookkeeping. The standard used for MSMEs in Indonesia is the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The research method used in this research is descriptive qualitative. Data collection techniques used in this study through observation, interviews, and documentation. The results of this study will be in the form of financial statements from MSMEs Classyid.thrift based on SAK EMKM which consists of statements of financial position, income statements, and notes to financial statements.
Pengaruh Harga Jual terhadap Volume Penjualan Rokok (Studi Kasus pada Perusahaan Subsektor Rokok yang terdaftar di Bursa Efek Indonesia) Rospita Sari, Cici; Indrawati, Lili; Sembiring, Etti Ernita; Ishak, Jouzar Farouq
Indonesian Accounting Literacy Journal Vol. 4 No. 2 (2024): Indonesian Accounting Literacy Journal (March 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v4i2.5002

Abstract

After the economy slowed down due to the pandemic, demand in the cigarette sector began to recover in 2021. The growth rate of cigarette sales volume is different for each category. These conditions indicate that the price gap due to CHT tariffs has led to significant growth in the performance of products at lower prices (IDX, 2022). This study uses a quantitative approach using the selling price (X) and sales volume (Y). The subjects are 3 cigarette sub-sector companies that are listed on the Indonesia Stock Exchange and have published their 2017-2021 annual reports. Data were analyzed using panel data regression with the help of SPSS 26.0 software. The results showed that the selling price variable had a significant positive effect on sales volume. This can be seen from the results of the t test where the significance value of the t test is 0.003 <0.05. In addition, the coefficient of determination shows that the selling price variable has an effect of 49.7% on sales volume. While the remaining 50.3% is influenced by other factors not included in this study.
Perhitungan Break Even Point (BEP) dan Margin of Safety (MOS) sebagai Alat Perencanaan Laba pada Usaha Mikro Kecil Menengah Sugi Donat Triyana, Erfi; Kusumastuti, Endah Dwi
Indonesian Accounting Literacy Journal Vol. 4 No. 2 (2024): Indonesian Accounting Literacy Journal (March 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v4i2.5103

Abstract

Every businessmen has a main goal in building his business, the main goal is to make a profit. In the process of achieving this main goal, businessmen can make plans regarding the profit they want in advance. This research was conducted to plan profits in Sugi Donat's business which has a large enough number of sales but does not yet have a profit plan. The research method used is descriptive quantitative using components of the Cost-Volume-Profit analysis there are Break Even Point with a single product, Break Even Point with multiple products and Margin Of Safety. The results of the research and calculations reveal that Sugi Donut's business has a profit target of 40% and must make sales of Rp 275,483,227 with 86,089 units of sugar donut products, Rp 170,947,889 with 37,163 units of meses donut products and Rp 146,809,866 with 20,485 premium bomboloni product units so that the profit target can be achieved.
Pengaruh Modal Usaha, Tingkat Pendidikan, dan Pengalaman Usaha terhadap Pendapatan UMKM di Taman Vatungguni, Kota Palu Silvana; Syamsul; Irma
Indonesian Accounting Literacy Journal Vol. 4 No. 2 (2024): Indonesian Accounting Literacy Journal (March 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v4i2.5633

Abstract

This research aims to analyze the influence of business capital, education level and business experience on MSME income. This type of research is quantitative research. The population and sample of this research are MSME actors in Vatunguni Park, Palu City. This research data is primary data sourced from distributing questionnaires to research respondents. The data obtained was then analyzed using multiple linear regression analysis techniques. The test results show that business capital and business experience have a positive and significant effect on MSME income in Vatunguni Park, Palu City. Meanwhile, the level of education does not have a significant effect on the income of MSMEs in Vatunguni Park, Palu City.
Pengaruh Penerapan SIMAKDA, SPI, dan Kompetensi SDM terhadap Kualitas Laporan Keuangan Daerah Roshani
Indonesian Accounting Literacy Journal Vol. 4 No. 2 (2024): Indonesian Accounting Literacy Journal (March 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v4i2.5713

Abstract

This study is to analyze whether the implementation of regional accounting management information systems, internal control systems, and human resource competencies affect the quality of the West Kalimantan Province SKPD report. The sample of this study was conducted by using purposive sampling method. The samples of data used in this study were 40 people. Research data and hypotheses in this study were analyzed using multiple linear regression analysis methods. The results of this study indicated that simultaneous regional accounting management information systems, internal control systems, and human resource competencies sifnificantly influence the quality of regional government financial reports. Meanwhile partially, the internal control system does not significantly influence the quality of regional government financial reports, while the regional accounting management information system and internal control system significantly influence the quality of regional government financial reports.
Pengaruh Tingkat Kemandirian Daerah dan Tingkat Ketergantungan Pusat terhadap Akuntabilitas Pelaporan Keuangan dengan Kinerja sebagai Variabel Moderasi Azhari, Fahmi Fadhli; Muhtarom
Indonesian Accounting Literacy Journal Vol. 4 No. 2 (2024): Indonesian Accounting Literacy Journal (March 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v4i2.5742

Abstract

Tujuan dari studi ini adalah untuk menganalisis efek dari tingkat kemandirian daerah, tingkat ketergantungan pusat, pada akuntabilitas pelaporan keuangan dengan kinerja sebagai pemoderasi terhadap Pemerintah Daerah Kota/Kabupaten di Provinsi Banten. Penelitian ini dilakukan pada 8 Pemerintah Kota/Kabupaten di di Provinsi Banten berdasarkan Laporan Keuangan Pemerintah Daerah (LKPD) Tahun 2012-2019. Sampel ditentukan dengan menggunakan purposive sampling dan data dianalisis dengan menggunakan IBM SPSS Statistics 26. Data yang digunakan dalam studi ini diperoleh dari LKPD dan Laporan Penyelenggaraan Pemerintah Daerah (LPPD) Tahun 2012-2019. Teknik analisis yang digunakan dalam studi ini adalah regresi logistik ordinal. Hasil penelitian menemukan bahwa tingkat kemandirian dan kinerja berpengaruh positif terhadap akuntabilitas pelaporan keuangan, tingkat ketergantungan pusat tidak memiliki pengaruh akuntabilitas pelaporan keuangan, kinerja tidak dapat memoderasi hubungan kemandirian daerah terhadap akuntabilitas laporan keuangan, dan kinerja mampu memperlemah efek negatif dari hubungan ketergantungan pusat dengan akuntabilitas pelaporan keuangan
Menyibak Penerapan PSAP 07 Aset Bersejarah terhadap Penyajian Laporan Keuangan: (Studi pada Museum Daerah Kabupaten Sambas) Mukaromah, Lailatul; Noviriani, Eliza; Zurmansyah, EE; Munandar
Indonesian Accounting Literacy Journal Vol. 4 No. 2 (2024): Indonesian Accounting Literacy Journal (March 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v4i2.5760

Abstract

This research aims to understand and study how the accounting treatment in the financial reporting of assets against historical assets in the Regional Museum of Sambas Regency in accordance with PSAP Number 07 of 2010. Researchers chose the Sambas Regency regional museum also experienced obstacles in the process of recording, valuation and presentation in the financial statements. The research method uses qualitative where the researcher observes the object to get natural or not made up data. The results obtained that the process of recording, valuing and presenting historical assets at the Sambas Regency Regional museum is in accordance with PSAP 07 of 2010. However, there are still some historical assets in the museum that have not been accommodated and have not been reported at the Regional Finance Agency of Sambas Regency.

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