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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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Perancangan Peta Risiko pada Perusahaan Perhiasan Heryanto, Aldi; Arief, Khozin; Suwondo, Sulistia
Indonesian Accounting Literacy Journal Vol. 5 No. 1 (2024): Indonesian Accounting Literacy Journal (November 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i1.3391

Abstract

Companies that are not able to manage their risks will have fatal consequences, plus at this time the pandemic has made the company increase the risks it has. This study aims to describe the design of a risk map in a jewelry company. This study uses a descriptive qualitative approach using data in the form of interviews, documentation, and observations. The data analysis technique used in this study is the analysis method of Miles and Hubberman (1984). The magnitude of the level of risk is reflected in the company's risk map, this amount is measured by the likelihood of a risk occurring and the impact of the risk if it occurs. There are 19 risks that may occur in the company, 9 risks at the low level, and 10 risks at the medium level.
Evaluasi terhadap Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas Firman Faturahman; Surya, Rendra Trisyanto; Supriatna, Iyeh
Indonesian Accounting Literacy Journal Vol. 5 No. 1 (2024): Indonesian Accounting Literacy Journal (November 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i1.5083

Abstract

The goal of this research is to determine and examine whether the existing cash reception and spending accounting information system at PT Mustika Hegar Rekatama in principle conforms with the primary components of the accounting information system. A case study was used in this investigation. Information is gathered through interviews. (1) descriptive analysis; (2) comparing the suitability of PT Mustika Hegar Rekatama's cash receipts and expenditures with the main elements of the accounting information system; and (3) identifying the accounting information system elements for cash receipts and expenditures at PT Mustika Hegar Rekatama. According to the findings of this study, PT Mustika Hegar Rekatama's accounting information system for cash receipts and expenditures has met the primary requirements of an accounting information system.
Pengaruh Pengungkapan Lingkungan, Sosial, Tata Kelola (LST), dan Inovasi Hijau terhadap Nilai Perusahaan Shadra, Mutiara; Hutapea, Riauli Susilawaty
Indonesian Accounting Literacy Journal Vol. 5 No. 1 (2024): Indonesian Accounting Literacy Journal (November 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i1.5873

Abstract

Attention to sustainability aspects, particularly through environmental, social, and governance (ESG) factors, is on the rise among shareholders. ESG disclosure is the process of providing information about a company's ESG performance to the public. In addition, companies can also increase their company value through green innovation. Green innovation is the process of creating new products, processes, or services that are more environmentally friendly. This study was conducted to analyze the effect of ESG disclosure and green innovation on firm value. This research is quantitative descriptive study using secondary data. The population is consumer goods companies listed on the Indonesia Stock Exchange during the period 2018-2022. The analytical technique used is a panel regression model, which was analyzed using the Eviews 13 program. The result of this study indicate the ESG disclosure has effect on firm value, while the green innovation has no effect on firm value.
Apakah Profitabilitas dan Ukuran Perusahaan Berkontribusi terhadap Nilai Perusahaan? Ishak, Jouzar Farouq; Dahtiah, Neneng; Sitorus, Sifra Christalia Rustiana; Nabila, Raihani Putri
Indonesian Accounting Literacy Journal Vol. 5 No. 1 (2024): Indonesian Accounting Literacy Journal (November 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i1.5961

Abstract

The purpose of this research is to examine the effect of profitability and size company on the firm value of company in Index LQ-45 Indonesia Stock Exchange. This research uses financial statements data in term 2018-2023 by multiple regression analysis. The result shows that profitability and size company have effects on the firm value of company in LQ-45 Index Indonesia Stock Exchange. A company size that is too large is considered to cause a lack of efficiency in monitoring operational and strategic activities by management, thereby reducing firm value.
Pengaruh Biaya Kualitas dan Biaya Produksi terhadap Volume Penjualan: (Studi Empiris pada Industri Logam dan Mineral yang terdaftar di BEI Periode 2018-2022) Danika, Dinda; Dahtiah, Neneng
Indonesian Accounting Literacy Journal Vol. 5 No. 1 (2024): Indonesian Accounting Literacy Journal (November 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i1.6064

Abstract

Lingkungan bisnis yang semakin kompetitif, perusahaan membutuhkan upaya untuk mengendalikan biaya, terutama biaya kualitas dan biaya produksi. Kedua biaya ini dapat memengaruhi volume penjualan yang diperoleh oleh perusahaan. Penelitian ini bertujuan untuk mengetahui bagaimana biaya kualitas dan biaya produksi memengaruhi volume penjualan perusahaan. Sampel penelitian ini adalah perusahaan industri logam dan mineral yang terdaftar di Bursa Efek Indonesia dari tahun 2018 hingga 2022 dengan menggunakan teknik purposive sampling, metode kuantitatif, dan data sekunder. Hipotesis diuji menggunakan analisis regresi linier berganda. Penelitian pada uji parsial menemukan bahwa biaya kualitas memiliki efek negatif terhadap volume penjualan, sedangkan biaya produksi memiliki efek positif terhadap volume penjualan. Hasil uji simultan menemukan bahwa biaya kualitas dan biaya produksi memiliki efek positif terhadap volume penjualan.
Analysis of the Effectiveness of Value Added Tax (VAT) Planning carried out at TAXAcc Consulting Nugraha, Dani Oktavian; Apriliawati, Yeti
Indonesian Accounting Literacy Journal Vol. 5 No. 1 (2024): Indonesian Accounting Literacy Journal (November 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i1.6088

Abstract

This research was conducted at TAXAcc Consulting which states that tax consultants manage around 40-50 Corporate Taxpayer clients and around 30 Individual Taxpayer clients. Less than half of TAXAcc Consulting clients experience VAT overpayments. Even though the level of conformity between tax planning results and tax audit results is not always appropriate, TAXAcc Consulting states that tax planning is still quite effective in dealing with VAT overpayments. This research aims to determine the procedures and effectiveness of VAT tax planning carried out by TAXAcc Consulting. The research method used is qualitative, with interview techniques, documentation and literature study, to deepen understanding of the procedures and effectiveness of VAT tax planning. The results of the research are procedures used in implementing VAT tax planning consisting of tax compliance, tax review, tax litigation, tax research and tax planning. The effectiveness value for PT X was obtained at 91.66% in implementing tax planning procedures.
Eksplorasi Kelayakan Bisnis Desa Wisata Jawai Laut Melalui Rancangan Website “Pantau Wisata”: Apakah Layak? Noviriani, Eliza; Narti Prihartini; Delyanet
Indonesian Accounting Literacy Journal Vol. 5 No. 1 (2024): Indonesian Accounting Literacy Journal (November 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i1.6348

Abstract

The objective of this study is to explore the business feasibility of the Jawai Laut tourism village as a follow-up to the design of the tourism village business feasibility website. The urgency of website development as a means of strategic analysis of the financial aspects of the tourism village will be a good choice, because it is expected to make it easier for stakeholders to make decisions in efforts to develop the tourism village. Website development and exploration of business feasibility must be part of virtual tourism and the creative economy to support technological readiness in the future. The findings of this study are based on financial ratio indicators, the majority of calculation results indicate that investment in the Jawai Laut Tourism Village is feasible.
Analisis Sistem Pengendalian Internal Atas Pembayaran Dana Pensiun Pada PT ASABRI (Persero) Agustin, Kety Lulu; Endang Sri Apriani; Opu, Nur Vita
Indonesian Accounting Literacy Journal Vol. 5 No. 1 (2024): Indonesian Accounting Literacy Journal (November 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i1.6353

Abstract

: Internal Control performed by PT ASABRI (Persero), the pension fund manager owned by BUMN, which will concentrate on the pension fund's actual payout. The study makes use of the following five COSO internal control framework components: information and communication, control activities, risk assessment, environmental control, and monitoring activities. PT ASABRI has an appropriate environment for the process of carrying out activities, has a system or application in accordance with activities, carries out both internal and external controls, and monitors and evaluates all activities that have been carried out by each related division, especially pension funds, according to the study's results, which were obtained using qualitative research methods
Perancangan Sistem Informasi Akuntansi Menggunakan Prototype Pada UMKM Depot Penggilingan Bakso Mas Rochim Roshani, Roshani; Sentiya, Novi; Mukaromah, Lailatul
Indonesian Accounting Literacy Journal Vol. 5 No. 1 (2024): Indonesian Accounting Literacy Journal (November 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i1.6354

Abstract

Financial reports need to have qualitative characteristics that can support the level of quality and usefulness of the information they contain because they are used as a guide in decision making so that consumers of financial reporting can make correct judgments. The aim of this research is to design an accounting information system using the prototype method. The prototype model applied in this research method is Communication, Quick Plan, Modeling Quick Design, Construction of Prototype, Depeloyment, Delivery & Feedback on how to get a representation of the accounting information system modeling that will be created. So the results of this research are ini the form of a web based accounting information system using a prototype to produce features in the form of account data, general journal, ledger, trial balance, profit and loss, Calk and report as required by UMKM.
Pengaruh Realisasi Anggaran Hibah dan Anggaran Bantuan Keuangan terhadap Pertumbuhan Ekonomi Utari, Sherina Putri; Ishak, Jouzar Farouq; Rufaedah, Yanti; Gunawan, Arwan
Indonesian Accounting Literacy Journal Vol. 5 No. 1 (2024): Indonesian Accounting Literacy Journal (November 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i1.6392

Abstract

This study aims to determine the relationship between grant budget realization and financial assistance budget realization on regional economic growth in West Java Province. The realization of the grant budget and the realization of the financial assistance budget which continues to decline are often associated with economic growth which continues to increase. The method in this study is a quantitative method with data collection through secondary data derived from regional government financial reports and primary data in the form of interviews with the Regional Secretariat of West Java Province. The data analysis technique used is descriptive quantitative analysis using the Statistical Package for the Social Sciences (SPSS) version 25 tools. The results of the analysis show that the realization of the grant budget has no significant effect on economic growth in West Java Province as well as the realization of the financial assistance budget which has no significant effect on economic growth.

Page 19 of 22 | Total Record : 220

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