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 230 Documents
 19   20   21   22   23 
Penerapan Akuntansi Manajemen Lingkungan untuk Mendukung Pengambilan Keputusan Manajemen dalam Meningkatkan Eko-Efisiensi: (Studi Kasus Pada PT XYZ) Putri, Yolanda; Novianty, Ira; Burhany, Dian Imanina; Nurmalina, Rina
Indonesian Accounting Literacy Journal Vol. 6 No. 2 (2026): Indonesian Accounting Literacy Journal (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i2.5005

Abstract

Existing environmental problems require making appropriate management decisions while still paying attention to the efficiency of environmental costs incurred (eco-efficiency). The application of environmental management accounting assists management in making decisions to achieve eco-efficiency. This study aims to implement environmental management accounting as a basis for management decision-making related to cost efficiency and environmental management at PT XYZ.This type of research is qualitative research with a case study approach. The data presented are qualitative and quantitative with primary data sources obtained from interviews and observations and secondary data derived from documentation studies. The results of this study indicate that(1) PT XYZ has not implemented environmental management accounting as a whole (2) The eco-efficiency of companies will decrease in 2022 due to higher environmental costs than the previous year. (3) The application of environmental management accounting plays a role in supporting management decision making through information generated in physical and environmental cost reports.
Perhitungan Harga Pokok Produksi dengan Metode Full Costing untuk Mengetahui Harga Pokok Produksi dan Meningkatkan Akurasi Perhitungan Laba/Rugi Fitriani, Nuri; Irawan, Arry; Dahtiah, Neneng; Hutapea, Riauli Susilawaty; Suwondo, Sulistia
Indonesian Accounting Literacy Journal Vol. 6 No. 2 (2026): Indonesian Accounting Literacy Journal (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i2.5127

Abstract

The calculation of the cost of production (COGS) is important and needs to be considered by every business actor. The COGS calculation must be precise and accurate because COGS plays a role in determining the selling price and affects the company's profit/loss. Errors in determining the cost of production usually occur in business actors who only estimate the cost of their products or perform calculations but do not include all components of production costs. As happened in one of the micros, small and medium enterprises RD Sapala Shop which is engaged in manufacturing knitwear, which still relies on estimated costs in determining the cost of production, which causes selling prices to be less than optimal and profit/loss reports that are not accurate. The purpose of this study was to determine the calculation of the cost of goods manufactured according to the company and according to the full costing method and to improve the accuracy of the company's profit/loss calculation. This research method is descriptive quantitative. The COGS collection method used is the process cost method, while the COGS determination uses the full costing method approach to determine the cost of production which includes fixed and variable overhead costs.
Penentuan Harga Pokok Produksi Menggunakan Metode Full Costing untuk Penetapan Harga Jual Pada Saskia Knitting Fitriawati, Fitriawati; Putra, Sugih Sutrisno; Supriatna, Iyeh; Surya, Rendra Trisyanto; Arief, Khozin
Indonesian Accounting Literacy Journal Vol. 6 No. 2 (2026): Indonesian Accounting Literacy Journal (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i2.5129

Abstract

This research was conducted to compare the calculation of the cost of goods manufactured by Saskia Knitting as a knitwear manufacturer and calculations using the full costing method. The research method used by the author is descriptive research and data collection techniques are carried out by interviews and documentation. This study used 5 knitwear products, namely vests, chest zippers, full zippers, zakat, and T-shirts. The results of this study found that the cost of production with the full costing method has a higher value than according to the company. This happens because the calculation of the cost of production according to the company contains factory overhead costs that are not included. In addition, the profit according to the calculation of the cost of production using the full costing method and the selling price from the company has a lower value, so a new selling price is calculated for 3 knitwear products, namely vests, chest zippers and full zippers. The range of differences for the cost of production and profit from calculations carried out by Saskia Knitting using the full costing method is 11.59%-16.54%.
Pengaruh Fraud Hexagon Terhadap Fraudulent Financial Statements Dengan Komite Audit Independen Sebagai Variabel Moderasi Alfarizi, Deyoza Syahrizal; Afriady, Arif; Apriliawati, Yeti; Rufaedah, Yanti
Indonesian Accounting Literacy Journal Vol. 6 No. 2 (2026): Indonesian Accounting Literacy Journal (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i2.6542

Abstract

This study aims to examine the influence of the fraud hexagon elements stimulus, opportunity, rationalization, capability, ego, and collusion on fraudulent financial statements, with independent audit committee serving as a moderating variable. The data used in this research is secondary data obtained from the annual financial reports of healthcare sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. The sample was selected using purposive sampling method, resulting in 20 companies with a total of 100 observations. The analytical method employed in this study is multiple linear regression analysis. The results indicate that the stimulus variable has a significant effect on fraudulent financial statements, while opportunity, rationalization, capability, ego, and collusion show no significant effect. Moreover, the independent audit committee is proven to moderate the relationship between stimulus and fraudulent financial statements by weakening the effect. However, it does not moderate the relationship between opportunity, rationalization, capability, ego, and collusion and fraudulent financial statements.
Pengaruh Struktur Modal, Likuiditas, dan Perputaran Aktiva terhadap Profitabilitas Pada Perusahaan Sektor Energi yang Terdaftar di BEI Periode 2019-2023 Azhari, Lutfi Asiah; Sudradjat, Sudradjat; Gunawan, Arwan; Hastuti, Hastuti
Indonesian Accounting Literacy Journal Vol. 6 No. 2 (2026): Indonesian Accounting Literacy Journal (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i2.6546

Abstract

Abstract: This study aims to determine the effect of capital structure, liquidity, and asset turnover on profitability. The independent variables in this study is the capital structure measured using the Debt to Assets Ratio (DAR); liquidity measured by Current Ratio (CR); and asset turnover as measured by Total Assets Turnover (TATO). The dependent variable used is profitability as measured by Return on Assets (ROA). The sample of this research is energy sector companies listed on the Indonesia Stock Exchange in 2019-2023 (5 years) using purposive sampling techniques. This research uses a quantitative method. The data used in this research are secondary data obtained from financial statements and annual reports published by the Indonesia Stock Exchange (www.idx.co.id) and the company's website. The analysis and hypothesis testing technique uses panel data regression analysis. The results showed that capital structure and assets turnover had a significant effect on profitability, while liquidity showed the opposite. While simultaneously, capital structure, liquidity, and asset turnover affect profitability.
Pengaruh Corporate Social Responsibility dan Profitabilitas terhadap Harga Saham Perusahaan Batubara yang Terdaftar di BEI Periode 2020-2024 Gunawan, Fauziah Nadya Alfreda; Irawan, Arry; Kusumastuti, Endah Dwi; Ramadhani, Annas Rahmat
Indonesian Accounting Literacy Journal Vol. 6 No. 2 (2026): Indonesian Accounting Literacy Journal (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i2.6548

Abstract

This study discusses the effect of CSR and profitability on the stock prices of coal companies on the IDX for the period 2020–2024. The issue raised is the increasing attention to the environmental impact of mining activities and how companies respond to it through sustainability disclosure. The purpose of the study is to analyze the relationship between CSR, profitability, and stock prices in sectors that have high environmental risks. The method used is a quantitative approach with secondary data from annual and sustainability reports, as well as logistic regression analysis using Eviews. The sample was determined through purposive sampling and produced 35 sample data. The results of the study show that CSR has a negative insignificant effect, profitability has a positive significant effect, and both have a simultaneous effect on stock prices, indicating that investors continue to consider aspects of sustainability and financial performance, especially in sectors with large environmental impacts.
Pengaruh Tax Avoidance dan Capital Intensity terhadap Nilai Perusahaan dengan Kepemilikan Institusional sebagai Variabel Moderasi : (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023) Azzahra, Claudia Mutiara Mina; Ishak, Jouzar Farouq; Burhany, Dian Imanina; Afriady, Arif
Indonesian Accounting Literacy Journal Vol. 6 No. 2 (2026): Indonesian Accounting Literacy Journal (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i2.6549

Abstract

This study employs a descriptive quantitative method to examine the effect of tax avoidance and capital intensity on firm value, with institutional ownership as a moderating variable. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2023. Tax avoidance is measured using the Effective Tax Rate (ETR), capital intensity by the Capital Intensity Ratio (CIR), and firm value by Tobin’s Q. The study uses secondary data from annual financial reports. Results show that tax avoidance has no significant effect on firm value, while capital intensity has a significant negative effect. Institutional ownership does not significantly moderate the relationship between tax avoidance and firm value, but significantly moderates the relationship between capital intensity and firm value in a negative direction. Overall, tax avoidance, capital intensity, institutional ownership, and their interactions have a joint significant effect on firm value.
Implementasi Aplikasi Zahir dalam Meningkatkan Transparansi Pengelolaan Keuangan yang Amanah di Yayasan Kasih Anak Kanker Indonesia Bandung Gamat, Mutia Taqina; Nadeak, Putry H.; Ramadhani, Annas Rahmat; Nuzul, Dinda Amanda Ainun; Nugraha, Muhamad Arif; Nurasman, Muhammad Syaiful; Qolbi, Satria Kharimul
Indonesian Accounting Literacy Journal Vol. 6 No. 2 (2026): Indonesian Accounting Literacy Journal (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i2.6836

Abstract

Nonprofit organizations are required to maintain financial transparency and accountability in order to sustain public trust, particularly in managing donation funds. This study examines the implementation of Zahir Accounting in enhancing transparency and trustworthy financial management at the Indonesian Cancer Children’s Foundation (YKAKI) Bandung Branch. The objective of this research is to analyze the role of the application in improving reporting efficiency, orderly record-keeping, and accountability, especially among staff who do not entirely have accounting backgrounds. The study employs a qualitative field approach through observation, in-depth interviews, and documentation, with data validation conducted using triangulation. The findings indicate that Zahir Accounting improves documentation structure, reporting timeliness, and transaction traceability, thereby strengthening managerial oversight and accountability to donors. However, the effectiveness of the system remains dependent on user discipline and strengthened internal control. These findings affirm that accounting digitalization supports administrative transparency as well as the value of amanah in nonprofit financial governance
Pengaruh Kompetensi dan Beban Kerja Terhadap Kinerja Auditor: (Studi Empiris pada Kantor Akuntan Publik di Bali) Ramadhani, Annas Rahmat
Indonesian Accounting Literacy Journal Vol. 6 No. 2 (2026): Indonesian Accounting Literacy Journal (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i2.6838

Abstract

The performance of auditors plays a critical role in ensuring the accuracy of financial statements and maintaining public trust in corporate internal control systems. Two key factors widely believed to influence auditor performance are competence and workload. Competence encompasses auditors’ understanding of accounting principles, technical skills, and sufficient professional experience, while workload refers to the volume and complexity of tasks that must be completed within a specified period. This study aims to examine the extent to which competence and workload affect auditor performance at Public Accounting Firms (KAP) in Bali, a region that is frequently used as a research setting for similar studies. Beyond technical aspects, this study also considers the psychological pressure experienced by auditors and public perceptions of the auditing profession. This study employs quantitative data obtained through questionnaires to measure competence, workload, and auditor performance. Primary data were collected through questionnaires, while secondary data were obtained from official documents and relevant literature. The research population consisted of 70 auditors working at KAPs in Bali, all of whom were included as a saturated sample. Data were collected through documentation and questionnaires. Data analysis involved descriptive statistics, validity and reliability testing, multiple linear regression to examine the effect of competence and workload on auditor performance, as well as classical assumption testing. Model fit testing and the coefficient of determination were also employed to evaluate model adequacy. The regression analysis results indicate that competence and workload do not have a significant effect on auditor performance, either partially or simultaneously.
Peran Strategis Inspektorat dalam Mewujudkan Tata Kelola Pemerintahan yang Baik dalam Pengelolaan Keuangan Komisi Pemilihan Umum Mardiansyah, Muhammad Abdillah Faqih; Irawan, Erwin; Maniani, Kalvin Yulnex; Hidayat, Ahmad Nur
Indonesian Accounting Literacy Journal Vol. 6 No. 2 (2026): Indonesian Accounting Literacy Journal (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i2.6841

Abstract

This study aims to analyze the strategic role of the Inspectorate in realizing good governance, particularly in financial management at the General Elections Commission (KPU). Furthermore, it identifies supporting and inhibiting factors and formulates strategies to strengthen the Inspectorate's role. This study uses a descriptive qualitative approach to deeply understand the social dynamics of institutional structures, governance values, and oversight practices in the context of a complex public organization such as the KPU. Data collection was conducted through semi-structured interviews, participant observation, and documentation studies. The results show that the Inspectorate has a strategic role, shifting from mere administrative compliance to a proactive mechanism that ensures public accountability, transparency, and institutional integrity. Its main contributions include strengthening financial accountability through risk-based audits and acting as an 'integrity guardian' to prevent bureaucratic corruption.

Page 23 of 23 | Total Record : 230

 19   20   21   22   23 

Filter by Year

2020 2026


Reset
Filter By Issues
All Issue Vol. 6 No. 2 (2026): Indonesian Accounting Literacy Journal (March 2026) 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