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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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Pengaruh Laba Akuntansi dan Arus Kas Operasi terhadap Return Saham Aida Listianti; Sudradjat Sudradjat
Indonesian Accounting Literacy Journal Vol 1 No 1 (2020): Indonesian Accounting Literacy Journal (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

An investor in investing always expects high stock returns. Therefore, investors must be able to assess which companies have a good performance, so their stock returns are also high. One of the important information that can be used by investors to assess the company’s financial performance is financial reports, especially those related to accounting profit and operating cash flow. The purpose of this study was to analyze the effect of accounting profit and operating cash flow on stock return. The method used to select the sample in this study was purposive sampling. This study uses multiple linear regression analysis. Based on the result of this study, partially (t test) the accounting profit variable effects stock returns while operating cash flow has no effect on stock returns. Simultaneously (f test) variable accounting profit and operating cash flow have an effect on stuck returns.
Audit Operasional untuk Mengukur Efektivitas dan Efisiensi Fungsi Penjualan di Saat Wabah Virus Corona Syalsa Pramudi Efendi Putri; Yanti Rufaedah
Indonesian Accounting Literacy Journal Vol 1 No 1 (2020): Indonesian Accounting Literacy Journal (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

The purpose of this study was to deterrnine operational audit, analyze findings and provide recornrnendations, and rneasure the effectiveness and efficiency of the sales function at PT Falmaco arnidst rhe corona virus disease. This type of research is a descriptive study with a qualitative approach. This study uses data collection techniques by rneans of interviews, observation, and docurnentation. The results of the operational audit at PT Falmaco were quite effective and efficient because there is an increase in sales every rnonth accornpanied by an increase in sales cost efficiency. However, the increase in sales arnid the corona virus disease cannot be fully handled by the cornpany due to lirnited hurnan resources, distance, and tirne. As a results, cornpanies need to face and overcorne problerns related to the potential for lost revenue.
Perancangan Aplikasi Sistem Informasi Akuntansi Laporan Keuangan Menggunakan Microsoft Access 2016 (Studi Kasus Pada CV. Batara Tour & Travel) Leony Ridha Imani; Sudjana Sudjana
Indonesian Accounting Literacy Journal Vol 1 No 1 (2020): Indonesian Accounting Literacy Journal (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

This research is intended to design an application of the accounting information system of the financial report on the CV. Batara tour & travel using Microsoft access 2016 that can help in managing and recreating financial statements to be more effective and efficient. The design of the application is done using qualitative research methods with case studies and development approaches. The system development method used is the system development life cycle (SDLC). The data used in the manufacture of this application includes primary and secondary data. CV. Batara tour & travel already had an accounting system, but it was still done by hand. As technology progresses, it needs to compile financial statements to determine the financial condition of the company during a particular period, to assist in the business decision making process. By applying computerized accounting information systems for financial statements, it is hoped that it will make it easier for companies to record accounting to make financial statements effectively and efficiently so that companies can make a business decision.
Perhitungan Harga Pokok Produksi Menggunakan Metode Job Order Costing (Studi Kasus Pada Usaha Konveksi “Mowin Concept”) Nurul Afifah; Arwan Gunawan
Indonesian Accounting Literacy Journal Vol 1 No 1 (2020): Indonesian Accounting Literacy Journal (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

Determination of the cost of goods manufactured can be the basis for determining the selling price. Companies usually lack detail in identifying factory overhead costs, which will result in companies not knowing for sure the profit it receives. This research was conducted at business convection Mowin Concept. They aren’t included all elements of factory overhead costs so that the cost of goods manufactured isn’t correct. The purpose of this research is to determine the calculation of the cost of goods manufactured using the job order costing method in a case study of ordering 300 sets of prison uniforms. The result of this study that calculating the cost of goods manufactured according to the company is Rp47.007/unit, so the selling price is Rp65.000. Meanwhile, the calculation uses the job order costing method is Rp51.319/unit, so the selling price is Rp70.900. There was a 9.17% increase in the cost of goods manufactured and a 9.07% increase in the selling price. Therefore, the company should calculate all elements of factory overhead costs and use the job order costing method with the job order cost sheet.
Perancangan Sistem Akuntansi Aset Tetap Pada Zangkar Adventure Equipment Ranti Fitriani Fauziah; Jouzar Farouq Ishak
Indonesian Accounting Literacy Journal Vol 1 No 1 (2020): Indonesian Accounting Literacy Journal (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

In the rental activity, many obstacles occured for intance losing of documents, accumulating of data, doubling of related fungtions and poor internal control. The main purpose of designing a fixed assets accounting system is to know the existing procedures and overcome the weaknesses and obstacles that often occur. In this study the authors used a descriptive qualitative research type. In designing a flowchart and data flow diagrams that have gone through the analysis process of collecting company data and proposing solutions to solve problems and are expected to provide benefits in improving company performance and fulfilling elements of a good internal control system. The result of the analysis and the proposed improvements regarding the rental system are expected to minimize existing problems and can provide the information needed in making decisions and make it easier to achieve company goals.
Evaluasi Kinerja Keuangan Perusahaan Dengan Menggunakan Metode Economic Value Added Pada PT Alkindo Naratama Tbk Rima Rosmelia; Etti Ernita Sembiring
Indonesian Accounting Literacy Journal Vol 1 No 1 (2020): Indonesian Accounting Literacy Journal (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

The establishment of the Asean Economic Community (AEC) requires every company to increase its capabilities, so performance measurement is needed. Measurement of financial performance can be assessed using the Economic Value Added (EVA) method. Thus, the problem of how the financial performance of PT Alkindo Naratama Tbk is formulated when viewed using the EVA method, the goal to determine the condition of the company's financial performance when reviewed using the EVA method. The research used a qualitative method with a descriptive quantitative approach. The data collection technique is documentation study, the type of qualitative and quantitative data, the data source secondary data. Based on the research that has been carried out, the company's financial performance can be said to be quite good. Based on the results of EVA which is always positive (EVA> 0), it means the company is able to create added value and return appropriate investment to investors.
Perancangan Aplikasi Sistem Informasi Akuntansi Persediaan Barang Menggunakan Microsoft Access 2016 (Studi Kasus Toko Villi Bandung) Suvilia Giovani; Ira Novianty
Indonesian Accounting Literacy Journal Vol 1 No 1 (2020): Indonesian Accounting Literacy Journal (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

Toko Villi is a trading business unit engaged in the food sector with snacks as their main product. The Villi shop sells snacks with dozens of types, and each type has a very large number from tens to hundreds of units. However, in its business activities, Toko Villi does not keep records of the goods they have. The Villi shop does not perform data processing and only relies on documents such as sales and purchase invoices as the basis for the entry and exit of goods. Based on the problems faced by these companies, the authors designed an inventory accounting information system application that will assist the company in running its business. This research is a qualitative research with a case study and development approach. The data analysis tool used in designing this application is the waterfall model SDLC (Software Development Life Cycle). This inventory application is designed using Microsoft Access 2016 and is tailored to the needs and desires of the company. This design is expected to meet the company's needs for information such as stock of goods, transaction reports of incoming and outgoing goods and reports of out of stock goods.
Pengaruh Corporate Social Responsibility terhadap Penghindaran Pajak pada PT Wijaya Karya (Persero), Tbk Sylviane Shinta Putri; Yeti Apriliawati
Indonesian Accounting Literacy Journal Vol 1 No 1 (2020): Indonesian Accounting Literacy Journal (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

The large corporation seek to minimize taxes by tax avoidance. Tax avoidance can be said to reduce taxes by following existing regulations. This study aims to examine the effect of corporate social responsibility on tax avoidance at PT Wijaya Karya (Persero) Tbk. The independent variable in this study is corporate social responsibility while the dependent variable in this study is tax avoidance. The corporate social responsibility variable is measured by the GRI index while the tax avoidance variable is measured by the Effective Tax Rate (ETR). The analysis technique used in this research is simple linear regression analysis to test the effect of the independent variable on the dependent variable. Based on the test results of simple linear regression analysis, research shows that corporate social responsibility has a negative effect on tax avoidance at PT Wijaya Karya (Persero) Tbk.
Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK EMKM) Dalam Penyusunan Laporan Keuangan A.D.D Tour & Travel Alysa Valentina Sandi; Dian Imanina Burhany
Indonesian Accounting Literacy Journal Vol 1 No 1 (2020): Indonesian Accounting Literacy Journal (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

A.D.D Tour & Travel is a service company that provides services in the form of car, bus rental and also provides various tour packages. In recording, this company has not kept records in accordance with SAK EMKM. Because the company only keeps simple records of cash receipts and disbursements. The company also has not prepared a financial report. The purpose of this study is to compile financial reports on ADD Tour & Travel based on SAK EMKM. The method used in this research is a qualitative method with a descriptive approach. And for data collection methods by means of interviews and documentation.
Perancangan Program Aplikasi Sistem Informasi Akuntansi Laporan Keuangan Menggunakan Microsoft Access 2016 (Studi Kasus Pada CV Mitra Tani Farm - Bogor) Devi Elfiani; Darya Setia Nugraha
Indonesian Accounting Literacy Journal Vol 1 No 1 (2020): Indonesian Accounting Literacy Journal (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

CV Mitra Tani Farm is a livestock company located in Bogor. The main activity of CV Mitra Tani Farm is buying and selling livestock to customers for aqiqah and qurban. However, the accounting records at CV Mitra Tani Farm are still manual and semi-manual so that there are several problems in the financial reporting process, such as a lack of employee knowledge about accounting so that financial recording and reporting are still unstructured and there a delay in submitting financial reports to the company owners. With these problems, the authors provide solutions by designing an application of financial report accounting information systems. The author uses qualitative methods with a case study approach and development. The author also conducts data observations and interviews to collect the required data. The results of this research is the design of a financial report application using Microsoft Access 2016 with flowchart and DFD in designing the system. The output from this application is containing general journal reports, ledgers, trial balance, income statement, capital change, balance sheet, cash flows, and sales report. This design is expected to solve the problems contained in financial reports accounting information system at CV Mitra Tani Farm.

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