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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 230 Documents
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Pengaruh Pengungkapan Sustainability Report terhadap Kinerja Keuangan dan Implikasinya terhadap Nilai Perusahaan Gilang Hafitri, Rifa; Novianty, Ira; Gunawan, Arwan; Afriady, Arif
Indonesian Accounting Literacy Journal Vol. 6 No. 1 (2025): Indonesian Accounting Literacy Journal (November 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i1.5003

Abstract

As awareness of sustainability issues grows, there is an increasing demand from governments, investors, and communities for companies to contribute to sustainability. Transparency regarding a company's sustainability performance, as reflected in sustainability reports, is seen as a way to enhance stakeholder confidence and potentially improve financial performance and firm value. The study focuses on companies listed on the SRI-KEHATI stock index between 2017 and 2021. A purposive sampling technique is employed to select the research sample. The researchers analyze secondary data from sustainability reports available on the company's website and financial reports from the Indonesia Stock Exchange. Using path analysis with SPSS 26, the researchers draw several key findings. Firstly, the disclosure of sustainability reports positively influences firm value. Secondly, sustainability report disclosure does not directly affect financial performance. Thirdly, financial performance has a positive impact on firm value. Lastly, financial performance does not mediate the relationship between sustainability report disclosure and firm value.
Perhitungan Titik Impas sebagai Dasar Perencanaan Laba Riptiandi, Akmal Firli; Indrawati, Lili; Sudradjat, Sudradjat; Surya, Rendra Trisyanto
Indonesian Accounting Literacy Journal Vol. 6 No. 1 (2025): Indonesian Accounting Literacy Journal (November 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i1.5092

Abstract

This research takes place at Kueqoe MSMEs which have not calculated the break event point, the purpose of this study is to calculate the number of Break-Even Points (BEP) at Kueqoe MSMEs. The research method used is quantitative. By classifying costs into fixed costs and variable costs, calculating contribution margins, BEP, sales volume targets. Based on the calculation, the resulting BEP is IDR 435,610.582. The results of this study are expected to help companies in planning optimal profits through BEP calculations.
Perhitungan Harga Pokok Produksi menggunakan Metode Full Costing untuk menentukan Harga Jual Sakti, Tamaarine Ayunillah Afraaniti; Ishak, Jouzar Farouq; Arief, Khozin; Supriatna, Iyeh
Indonesian Accounting Literacy Journal Vol. 6 No. 1 (2025): Indonesian Accounting Literacy Journal (November 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i1.5234

Abstract

This research was conducted at the Toko Lis Collection which is included in the manufacturing business category. This study aims to determine the-cost of production carried out by the Toko Lis Collection, using-the full costing method. The research method used is descriptive analysis method with data collection techniques using interview and documentation technique. The sample used in this study was taken from a production sample in May 2023 of 485 units. The results of this study show that the calculation of the cost of production carried out by the Toko Lis Collection and calculations using the full costing method have differences that cause differences in the determination of the selling price. The result of calculating the cost of production according to the company Rp 34.000/unit with selling price of Rp 55.000/unit, while the calculation of the cost of production using the full costing method is Rp 36.448/unit with a selling price of Rp 59.045/unit.
Efektivitas Kinerja Aplikasi SIAPIK dalam Pencatatan Keuangan Usaha Sektor Manufaktur Islami, Erni Mutiara; Suwondo, Sulistia; Sembiring, Etti Ernita; Burhany, Dian Imanina; Nurmalina, Rina
Indonesian Accounting Literacy Journal Vol. 6 No. 1 (2025): Indonesian Accounting Literacy Journal (November 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i1.6544

Abstract

This study aims to assess the effectiveness of the SIAPIK application in assisting financial record-keeping for micro-enterprises in the manufacturing sector. The research was conducted using a qualitative descriptive approach through a case study on Besty Dimsum, a micro business that had not previously implemented structured financial reporting. Data were collected through interviews, observation, and documentation. The application was used to record business transactions, generate financial statements, and evaluate the ease and accuracy of its features. Results showed that SIAPIK facilitated structured and standardized financial reporting aligned with SAK EMKM. While the system was generally easy to use, some limitations were identified, including the lack of decimal input and insufficient in-app instructions. Overall, SIAPIK proved to be a useful and accessible tool for improving financial documentation in micro-manufacturing enterprises.
Peran Institutional Ownership dalam Memoderasi Return on Asset dan Net Profit Margin terhadap Firm Value Luthfi, Muhammad Farisan; Rahman, Syarif Syahrul; Noviriani, Eliza; Fiermeiza, Naufal Aulia
Indonesian Accounting Literacy Journal Vol. 6 No. 1 (2025): Indonesian Accounting Literacy Journal (November 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i1.6708

Abstract

This study aims to examine the influence of Return on Assets (ROA) and Net Profit Margin (NPM) on Firm Value, as well as the moderating role of Institutional Ownership. Firm Value is a crucial indicator reflecting market perception of a company’s performance and future prospects, with profitability and corporate governance being key influencing factors. ROA and NPM were used as measurement of profitability, while Institutional Ownership was considered as an external monitoring mechanism that plays an important role in corporate governance. A quantitative approach is employed using secondary data from 23 companies consistently listed in the LQ45 index during 2018–2022, resulting in 115 firm-year observations. Data analysis was conducted using a fixed effect regression model and moderated regression analysis (MRA), processed with EViews 10. The results showed that ROA had a significant positive effect on Firm Value, while NPM did not have any significant effect. Additionally, Institutional Ownership strengthened the relationship between ROA and Firm Value but weakens the influence of NPM on Firm Value. These findings indicated that institutional investors play an effective supervisory role in optimizing asset management, although they may restrict managerial flexibility in short-term profitability strategies.
Analisis Prediksi Kebangkrutan dengan Metode Altman Z-Score dan Springate pada Perusahaan Subsektor Tekstil dan Garmen yang terdafar di Bursa Efek Indonesia Soviyani, Evi; Cahyaningdyah, Permatasari; Prihadyatama, Ardila
Indonesian Accounting Literacy Journal Vol. 6 No. 1 (2025): Indonesian Accounting Literacy Journal (November 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i1.6712

Abstract

Financial instability in Indonesian companies can increase the risk of bankruptcy. A significant decline in textile and garment exports indicates signs of a financial crisis that threatens companies. This study focuses on analyzing the potential for bankruptcy using the Altman Z-Score and Springate methods while measuring accuracy by comparing the prediction results with the IDX special notation. The type of research used is descriptive quantitative. The sample was determined using purposive sampling techniques. The research results show that the Altman Z-Score method predicts that 3 companies are in a healthy condition and 5 companies are at risk of bankruptcy. Meanwhile, the Springate method predicts that 7 companies are at risk of bankruptcy and 1 company is in a healthy condition. The accuracy rate shows that the Springate method has a higher accuracy of 58.3% compared to the Altman Z-Score at 46%. The Springate method is more accurate and effective in predicting bankruptcy. The implications of this study indicate that bankruptcy prediction information can provide creditors and investors with an overview of a company's bankruptcy risk.
Pengaruh Resiko Perusahaan dan Ukuran Perusahaan terhadap Penghindaran Pajak Febriani, Eri
Indonesian Accounting Literacy Journal Vol. 6 No. 1 (2025): Indonesian Accounting Literacy Journal (November 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i1.6717

Abstract

This study aims to examine the effect of corporate risk and firm size on tax avoidance. The research uses secondary data from companies included in the LQ45 index listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. The sampling technique applied is purposive sampling. Data analysis is conducted using panel data regression with the Random Effect Model to test the influence of each variable on tax avoidance. The results indicate that corporate risk has a significant negative effect on tax avoidance, while firm size has a significant positive effect on tax avoidance.
Analisis Pertumbuhan dan Optimalisasi Penerimaan Pajak Restoran di Kabupaten Sambas Afriana, Ulfa’Izah Nur; Mukaromah, Lailatul; Sentiya, Novi; Munandar, Munandar
Indonesian Accounting Literacy Journal Vol. 6 No. 1 (2025): Indonesian Accounting Literacy Journal (November 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i1.6734

Abstract

Restaurant taxes in Sambas Regency show great potential with a continuously increasing revenue trend that surpasses targets from 2020 to 2024. This study aims to analyze the growth and optimization of restaurant tax revenue in the area. Data was obtained through interviews with officials from the Regional Financial Agency (BAKEUDA) of Sambas Regency, restaurant taxpayers (WP), and tax consultants. The research results indicate that the growth of restaurant tax revenue is driven by the increasing number of new restaurants, an effectiveness of collection that reaches an average of 135.83% (very effective), as well the implementation of technology such as the Mobile Payment Online System (M-POS) and Tapping Box. Researchers recommend that BAKEUDA increase socialization and technical guidance on the use of M-POS and Tapping Box, as well as conduct systematic data collection on small businesses such as coffee shops to support the optimization of restaurant tax revenue.
Analisis Efektivitas Sistem Pengendalian Internal dalam Upaya Meningkatkan Efisiensi Piutang Usaha Hafidzussalam, Hafidzussalam; Rosmiati, Mia
Indonesian Accounting Literacy Journal Vol. 6 No. 1 (2025): Indonesian Accounting Literacy Journal (November 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i1.6770

Abstract

Perusahaan Umum Daerah (Perumda) Air Minum Tirta XYZ has one phenomenon that has a low service assessment, a fluctuating percentage of accounts receivable, an increase in accounts receivable over the last five years, and the efficiency of receivable receipts that slightly reach the target every month. This study aims to determine the effectiveness of the internal control system in managing the efficiency of accounts receivable applied by the company through the COSO framework approach. The analysis will provide recommendations for companies in managing accounts receivable. The research method used is a qualitative descriptive method with a case study approach through data collection techniques through observation, interviews, and documentation. The results of the study based on the components of the internal control system obtained very adequate results for the control environment, the components of risk assessment, control activities, and information and communication were adequate, and monitoring activities with inadequate results.
Peran Intellectual Capital dan Profitabilitas terhadap Nilai Perusahaan Ishak, Jouzar Farouq; Irawan, Arry; Tripuspitorini, Fifi Afiyanti; Hutapea, Riauli Susilawaty; Dahtiah, Neneng; Rufaedah, Yanti
Indonesian Accounting Literacy Journal Vol. 6 No. 1 (2025): Indonesian Accounting Literacy Journal (November 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i1.6802

Abstract

In 2015, countries around the world adopted 17 goals with 169 fundamental targets to address issues affecting the world. The Sustainable Development Goals (SDGs) are a global commitment to improve the welfare of people for a better life. Each of the 17 SDGs has specific targets that need to be achieved by 2030 with everyone needing to do their part such as governments, individuals, and the private sector in this case industry. This study aims to determine the role of intellectual capital and profitability on firm value. The study sample consists of companies listed on Index Lq-45 on the Indonesia Stock Exchange from 2018 to 2024 using purposive sampling technique. This study employs a quantitative method. The data used in this study are secondary data obtained from financial reports published by the Indonesia Stock Exchange as well as annual reports published on company website. Hypotheses are tested using multiple linear regression analysis. The result show that, partially, intellectual capital has a significant negative effect on firm value, while profitability has a significant positive effect on firm value. Simultaneously, all variables have a significant positive effect on firm value.

Page 22 of 23 | Total Record : 230

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