cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Setiawan
Contact Email
setiawan@polban.ac.id
Phone
-
Journal Mail Official
ialj@polban.ac.id
Editorial Address
Jl. Gegerkalong Hilir, Desa Ciwaruga, Bandung 40012, Kotak Pos 1234
Location
Kota bandung,
Jawa barat
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
 18   19   20   21   22 
Perancangan Program Aplikasi Sistem Informasi Akuntansi Penjualan Tunai dengan menggunakan Microsoft Access 2016: (Studi Kasus pada Toko Beras Barokah) Men, Chen Qiu; Afriady, Arif
Indonesian Accounting Literacy Journal Vol. 5 No. 2 (2025): Indonesian Accounting Literacy Journal (March 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i2.3358

Abstract

In this era of globalization, the development of information technology is very influential in various fields, including in the field of sales. Toko Beras Barokah is a rice shop that has been around for 5 years with a daily turnover of IDR 4,000,000 to IDR 6,000,000. Until now, the Toko Beras Barokah has recorded sales manually, so that problems arise such as recording sales that are not in accordance with the amount of income received. This study aims to determine the cash sales procedure at the Toko Beras Barokah, to design a cash sales application program at the Toko Beras Barokah, and to implement an accounting information system for cash sales at the Toko Beras Barokah using qualitative research methods and using theanalysis tool System Development Life Cycle. With this sales recording application, it is hoped that it can help micro-enterprises in recording their sales transactions efficiently, quickly, and accurately. The output of this sales accounting information system application is sales reports and product inventory reports, and can display sales charts based on product codes.
Tafsir Perilaku Etis menurut Pemahaman Akademisi Akuntansi dilihat dari Perbedaan Gender Kusumaningrum, Nurcahyaning Dwi; Paramitha, Nurina Adi; Makmun, Sukron; Poerwanti, Sari Dewi
Indonesian Accounting Literacy Journal Vol. 5 No. 2 (2025): Indonesian Accounting Literacy Journal (March 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i2.4624

Abstract

This study aims to find out how the interpretation of ethical behavior according to the understanding of accounting academics is seen from gender differences. This research is a mix methods research with qualitative methods with a hermeneutic approach and quantitative methods with regression. Data collection techniques are carried out with interviews, observations, and documentation. The results show that accounting academics have a similar interpretation of the concept of ethics. It was also found that women accounting academics have a different and better interpretation compared to male accounting academics on accounting professionalism. The results of this study can provide evidence that there are differences between male and female accounting academics regarding ethical behavior and gender.
Analisis Sistem Pengendalian Internal Terhadap Persediaan dengan menggunakan Kerangka Kerja COSO pada CV. Rona Karya Nusantara Jolissetiawati, Handayani; Nurmalina, Rina; Dahtiah, Neneng; Muhammad, Rahma Nazila
Indonesian Accounting Literacy Journal Vol. 5 No. 2 (2025): Indonesian Accounting Literacy Journal (March 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i2.4994

Abstract

Inventory must be managed properly to avoid risks that are detrimental to the company. An effective internal control system is able to assist companies in securing their assets. Based on the preliminary study, it was found that every year the company always experiences a difference in inventory. Therefore the purpose of this study is to analyze the internal control over the applied inventory. The analytical method used is descriptive qualitative with a case study approach, the research data sources use primary and secondary data obtained through interviews, observation and documentation. The analysis carried out will follow the internal control guidelines proposed by COSO. The results of the research show that the internal control system implemented by the company has not been effective in dealing with risks in inventory management activities. This is indicated by the incomplete components and principles of internal control implemented by the company.
Pengaruh Rasio Keuangan terhadap Perubahan Laba Perusahaan Batubara dan Migas yang terdaftar di BEI Mukti, Alwi; Saleh, Suji Abdullah; Aprilliawati, Yeti; Suwondo, Sulistia
Indonesian Accounting Literacy Journal Vol. 5 No. 2 (2025): Indonesian Accounting Literacy Journal (March 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i2.4996

Abstract

This study aims to determine the effect of Current Ratio, Quick Ratio, Debt to Assets Ratio, Debt to Equity Ratio, Inventory Turn Over, Fixed Assets Turn Over, Total Assets Turn Over, and commodities on profit changes in coal, oil and gas companies listed on IDX. The data obtained in this study used the documentary method and the online data tracking method. The results of multiple linear regression analysis show that the variables Current Ratio, Quick Ratio, Debt to Equity Ratio, and Total Assets Turn Over have a positive effect on earnings changes. While the variable Debt to Asset Ratio, Inventory Turn Over, Fixed Assets Turn Over, and commodities do not have a positive effect on changes in profit. Simultaneous testing shows the Current Ratio, Quick Ratio, Debt to Assets Ratio, Debt to Equity Ratio, Inventory Turn Over, Fixed Assets Turn Over, Total Assets Turn Over, and commodities have an influence on profit changes with a predictive ability of 50.4%.
Pengaruh Pengungkapan Corporate Social Responsibility dan Kinerja Lingkungan terhadap Harga Saham: (Studi Empiris pada Perusahaan yang terdaftar dalam BEI Periode 2018-2021) Rovishany, Nabila Daffa; Gunawan, Arwan; Sudradjat, Sudradjat; Ishak, Jouzar Farouq
Indonesian Accounting Literacy Journal Vol. 5 No. 2 (2025): Indonesian Accounting Literacy Journal (March 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i2.5004

Abstract

Nowadays, financial information that only includes profit is not enough to ensure the continuity of the company. Companies need to provide other information needed by stakeholders in terms of decision making, namely information on social and environmental aspects that are realized by implementing corporate social responsibility. This study aims to determine the effect of CSR-economic, CSR-environmental, CSR-social, and environmental performance disclosures on the stock prices of companies listed in the LQ45 Index. The research sample consisted of 11 companies selected through several criteria with a period of 4 years (2018-2021). This study uses a quantitative method using secondary data obtained from annual reports and sustainability reports. The hypothesis was tested using multiple linear regression analysis. The results showed that CSR-economic had a negative and significant effect on stock prices, CSR-environment had a positive and significant effect on stock prices, while CSR-social and environmental performance had no effect on stock prices.
Penerapan Pengendalian Persediaan Menggunakan Metode Safety Stock dan Reorder Point untuk Meningkatkan Efisiensi Biaya Persediaan Barang Jadi: (Studi Kasus pada PT. Medal Queenindo) Lutfhi Ramdani Fathurrohman; Nugraha, Arie Apriadi
Indonesian Accounting Literacy Journal Vol. 5 No. 2 (2025): Indonesian Accounting Literacy Journal (March 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i2.5021

Abstract

Inventory of finished goods is an important thing that must be maintained so that there are no excesses or shortages. Sales and profits of PT Medal Queenindo will decrease by almost 50% in 2022 due to weak inventory control and high cost of finished goods inventory. The purpose of this research is to apply the Safety Stock and Reorder Point methods to improve finished inventory cost efficiency using a quantitative descriptive method with a focus on the finished goods inventory method. The safety stock carried out by the company is by paying attention to sales in the last six months without regard to the number of items ordered. Meanwhile, the calculation is based on the formula put forward by M. Hudori, namely paying attention to the number of requests or existing orders. The Reorder Point made by the company only pays attention to the Total Forecast, Safety Stock and remaining stock. This obligation does not pay attention to the length of time for delivery there. Calculations based on the M.hudori formula pay attention to the average number of existing requests, Safety Stock, and the length of time for delivery after an order is placed.
Perancangan Aplikasi Sistem Informasi Akuntansi Persediaan Dengan Menggunakan Microsoft Access 2019: (Studi Kasus pada UMKM Toko Syarifah-Rancaekek) Putri, Salwa Ananda; Hutapea, Riauli Susilawaty
Indonesian Accounting Literacy Journal Vol. 5 No. 2 (2025): Indonesian Accounting Literacy Journal (March 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i2.5080

Abstract

All companies in various fields need a good information system so that their business operations can run effectively and efficiently. In this increasingly modern era, technology has become an important part of human life, one of which is in the company’s business operations. In the application of information systems in a company, technology is increasingly providing convenience and benefits in the work process – Syarifah Store is a small-scale trading company that also has a convection industry to produce Muslim clothing for adult women herself. In business activities, Syarifah Store currently still uses manual recording, one of which is inventory recording activities that still use paper. This manual inventory recording system is considered impractical and the resulting information is not always accurate and precise. The researcher aims to design a finished goods inventory application program at the Syarifah Store. The method used in this design is the SDLC (System Development Life Cycle) method. This application is made to record inventory movements of finished goods, determine the cost of goods sold using the moving average method, present reports of incoming and outgoing finished goods, and present inventory stock reports. The design of this application uses the Microsoft Access 2019 database.
Perancangan Aplikasi Sistem Informasi Akuntansi Persediaan Menggunakan Microsoft Access 2016: (Studi pada UMKM Seblak Lada Hitam Teh Rindu) Baihaqi, Fawwaz Al; Supriatna, Iyeh; Surya, Rendra Trisyanto
Indonesian Accounting Literacy Journal Vol. 5 No. 2 (2025): Indonesian Accounting Literacy Journal (March 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i2.5085

Abstract

Human development will certainly be followed by the development of increasingly sophisticated technology, computer technology is a tool that greatly helps humans to make work more effective and efficient. So the inventory accounting information system is very important in the development of a business. By still using a manual recording system for its company, UMKM Seblak Lada Hitam Teh Rindu, it has resulted in several problems such as the absence of evidence of reports related to inventory and the existence of unrecorded inventory. In this study, the author aims to design an inventory accounting information system application using Microsoft Access 2016 using the SDLC (System Development Life Cycle) design method. This application aims to help companies to be able to record and make reports related to warehouse inventory owned by the related UMKM
Penerapan Theory of Constraints (TOC) untuk Meningkatkan Kapasitas Produksi dan Laba Perusahaan: (Studi Kasus pada UMKM Keripik Sari Asih) Ghina Hamidah; Hastuti, Hastuti
Indonesian Accounting Literacy Journal Vol. 5 No. 2 (2025): Indonesian Accounting Literacy Journal (March 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i2.5826

Abstract

This study aims to apply the Theory of Constraints (TOC) in overcoming the constraints that exist in the research object of UMKM Keripik Sari Asih which in the production process can only fulfill 77% to 81% of the total demand in October and November 2022. Theory of Constraints is a theory which can assist companies in overcoming existing obstacles to increase company profits. This research method uses a qualitative method by describing the facts and theories used, then processed and analyzed in the form of words. Data collection techniques were carried out by means of interviews, observation, and documentation. The application of TOC goes through the stages of identifying constraints, then exploiting the constraints, then subordinating it to other sources. If the obstacle has not been resolved, then evaluate the obstacle, but if it has been resolved, go to the final stage, which is to repeat the whole process. The results showed that there were obstacles in the process of cutting cassava chips, the comring molding process, and the frying process. After analysis, the selected alternative for solving the constraints is to buy one unit of cutting equipment, add 150 minutes of work shift, and buy one unit of fryer, this alternative can increase production capacity and profit
Pengaruh Independensi, Sikap Skeptisme, dan Etika Profesi Auditor terhadap Kualitas Audit: (Survei Pada Auditor Badan Pengawasan Keuangan dan Pembangunan Perwakilan Provinsi Jawa Barat) Kholifah, Nabillah Nur; Ishak, Jouzar Farouq; Burhany, Dian Imanina; Rufaedah, Yanti
Indonesian Accounting Literacy Journal Vol. 5 No. 2 (2025): Indonesian Accounting Literacy Journal (March 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i2.6516

Abstract

Audit quality is a benchmark for assessing whether the state financial management of an entity being audited is good or bad. The research aims to analyze the influence of independence, scepticism and professional ethics of auditors on audit quality. Researchers use primary data by distributing questionnaires to auditors at the West Java Province Representative Financial and Development Supervisory Agency (BPKP) and secondary data taken from sources on the internet. Used probability sampling, a simple random sampling type. Researchers took a sample of 46 auditors at the BPKP Representative of West Java Province. The method used is a quantitative method with a Partial Least Square analysis tool using SmartPLS version 3.0 software. The results show independence and scepticism don't have a significant effect on audit quality, because of the characteristics of internal auditors. Auditors' characteristics can arise due to differences in external factors such as position and age. Auditor professional ethics have a significant positive effect on audit quality. Professional ethics establishes comprehensive principles to support improving audit quality. Independence, scepticism, and professional ethics of auditors simultaneously influence audit quality at the BPKP Representative of West Java Province, and the professional ethics variable has the most dominant influence on audit quality.

Page 20 of 22 | Total Record : 220

 18   19   20   21   22 

Filter by Year

2020 2025


Reset
Filter By Issues
All Issue Vol. 6 No. 1 (2025): Indonesian Accounting Literacy Journal (November 2025) Vol. 5 No. 3 (2025): Indonesian Accounting Literacy Journal (July 2025) Vol. 5 No. 2 (2025): Indonesian Accounting Literacy Journal (March 2025) Vol. 5 No. 1 (2024): Indonesian Accounting Literacy Journal (November 2024) Vol. 4 No. 3 (2024): Indonesian Accounting Literacy Journal (July 2024) Vol. 4 No. 2 (2024): Indonesian Accounting Literacy Journal (March 2024) Vol 4 No 1 (2023): Indonesian Accounting Literacy Journal (November 2023) Vol 3 No 3 (2023): Indonesian Accounting Literacy Journal (July 2023) Vol 3 No 2 (2023): Indonesian Accounting Literacy Journal (March 2023) Vol 3 No 1 (2022): Indonesian Accounting Literacy Journal (November 2022) Vol 2 No 3 (2022): Indonesian Accounting Literacy Journal (July 2022) Vol 2 No 2 (2022): Indonesian Accounting Literacy Journal (March 2022) Vol 2 No 1 (2021): Indonesian Accounting Literacy Journal (November 2021) Vol 1 No 3 (2021): Indonesian Accounting Literacy Journal (July 2021) Vol 1 No 2 (2021): Indonesian Accounting Literacy Journal (March 2021) Vol 1 No 1 (2020): Indonesian Accounting Literacy Journal (November 2020) More Issue