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 240 Documents
 20   21   22   23   24 
Akuntansi Era Digital: Keterampilan dan Persepsi Akurat Mahasiswa di Dunia Online Roshani Roshani; Novi Sentiya; Munandar Munandar
Indonesian Accounting Literacy Journal Vol. 6 No. 3 (2026): Indonesian Accounting Literacy Journal (July 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i3.6853

Abstract

This study examines the relationship between students’ digital competence and their perceptions of Accounting Information System (AIS) quality in the use of Accurate Online within the digital era. A quantitative approach was employed by distributing questionnaires to accounting students. Digital competence was measured using the DigComp 2.2, while AIS quality was evaluated based on ISO/IEC 25010, including Function Suitability, Performance Efficiency, Usability, Reliability, and Security. Data were analyzed using correlation, hypothesis testing, and Cartesian diagram analysis. The findings reveal a strong and significant relationship between digital competence and the use of Accurate Online. However, the Cartesian analysis indicates a gap between importance and satisfaction across several dimensions. Function Suitability and Security fall into Quadrant A, indicating high importance but low satisfaction, thus requiring immediate improvement. Performance Efficiency is positioned in Quadrant C, reflecting both low importance and low satisfaction, mainly due to technical issues such as system lag. In contrast, Usability and Reliability are categorized in Quadrant D, suggesting low importance but high satisfaction. These results are influenced using the free version of Accurate Online, which offers limited features and functionality. The study emphasizes the need to enhance system functionality and security, as well as to strengthen students’ digital competence and institutional infrastructure to better support accounting education in the digital era.
Keputusan Investasi di Era Digital melalui Peran Literasi Keuangan, Rasio Keuangan, Harga Wajar, dan Kemudahan Penggunaan Aplikasi Bibit Novi Sentiya; Winda Winda; Lailatul Mukaromah; Munandar Munandar
Indonesian Accounting Literacy Journal Vol. 6 No. 3 (2026): Indonesian Accounting Literacy Journal (July 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i3.6871

Abstract

This study examines how several key factors—financial literacy, financial ratios, fair price assessment, and the ease of using the Bibit—affect the investment decisions of users in stock investing. Bibit is the leading investment app in Indonesia, particularly popular among tech-savvy youth. Grounded in signal theory, this research employs a quantitative approach with a sample of 100 participants from various regions across Indonesia, selected through purposive sampling. In this context, the dependent variable (Y) represents investment decisions, while the independent variables comprise financial literacy (X1), financial ratios (X2), fair price valuation (X3), and user-friendliness of the Bibit app (X4). Data analysis was performed using multiple linear regression models with the assistance of the Jeffreys's Amazing Statistics Program (JASP). The results indicated that neither knowledge of fair price assessment nor ease of use significantly impacted investment decisions, with significance values of 0.267 and 0.445, respectively. In contrast, financial literacy and understanding of financial ratios emerged as significant influencers of investment choices, with significance values of 0.001 and 0.008, respectively, underscoring the critical importance of informed decision-making in today’s investment
Tekanan Fiskal, Kapabilitas Internal Audit, dan Penyerapan Anggaran Pemerintah Daerah di Indonesia Fitri Fitri; Rosmayanti Rosmayanti; Arsheilla Tiara Rahayudhy; Vivi Novila Dachi; Hani Kustyanti Kusnadi; Verna Budi Amanda; Muhammad Imaduddin Putranda; Elok Faiqoh Himmah
Indonesian Accounting Literacy Journal Vol. 6 No. 3 (2026): Indonesian Accounting Literacy Journal (July 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i3.6885

Abstract

This study examines the influence of fiscal pressure and internal audit capability on budget absorption in district and city governments in Indonesia. Recurring failures to achieve the 100% budget absorption target represent a significant public sector challenge, as low absorption weakens public service quality and hinders regional economic growth. Grounded in Stewardship Theory, which emphasizes responsible management and effective internal oversight, this study uses secondary data from BPKP Performance Reports, regional budget documents, and budget realization reports for 2018–2022. Panel data regression analysis via SPSS was employed to test the hypotheses. Results indicate that fiscal pressure negatively and significantly affects budget absorption, while internal audit capability has a positive and significant effect. Simultaneously, both variables significantly influence budget absorption, providing empirical evidence that strong internal oversight is essential for improving local government budget implementation effectiveness.
Assessment of Bank Trust in Fishermen Customers to Support the Implementation of the Blue Economy in Situbondo Ningrum Suryadinata; Achadyah Prabawati; Alifian Rizzalul Ahmad; Jesika Wanda Aprilia
Indonesian Accounting Literacy Journal Vol. 6 No. 3 (2026): Indonesian Accounting Literacy Journal (July 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i3.6908

Abstract

The transition of borrowing activities from conventional banks to Rural Banks (BPR) in East Java has contributed to increased credit distribution by BPRs. This study investigates the trust assessment level of Rural Banks in supporting the implementation of the Blue Ocean Economy in Situbondo. Using a descriptive qualitative approach and Blue Ocean Economy concept, the study focuses on fishermen who are BPR customers. Financial soundness is evaluated through key indicators affecting credit distribution, including the Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Operational Costs to Operational Income (BOPO), and Non-Performing Loans (NPL). The findings reveal that BPR Artha Waringin Jaya has stronger capital adequacy and higher credit distribution than BPR Tridana Kencana. Although both banks operate efficiently, Tridana Kencana records higher operational costs and NPL levels, indicating greater credit risk. Overall, BPRs in Situbondo have the potential to support the Blue Ocean Economy through sustainable credit provision.
Pengaruh Pengungkapan ESG, Ukuran Perusahaan, Leverage terhadap Tax Avoidance pada Perusahaan Sektor Energi yang terdaftar di BEI Tahun 2021-2025 Salma Salsabila; Arry Irawan; Iyeh Supriatna; Annas Rahmat Ramadhani
Indonesian Accounting Literacy Journal Vol. 6 No. 3 (2026): Indonesian Accounting Literacy Journal (July 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i3.7007

Abstract

This study aims to determine the effect of ESG disclosure, Company Size and Leverage on Tax Avoidance. The sample includes energy sector companies listed on the IDX for the 2021-2025 period, selected using a purposive sampling technique. The independent variables are ESG Disclosure measured by GRI 2021, Company Size measured by the natural logarithm of total assets, and Leverage measured by the Debt-to-Asset Ratio. The dependent variable used is Tax Avoidance measured by Book-Tax Difference. Secondary data from annual reports and sustainability reports were analyzed using panel data regression via EViews 13. Result indicates that ESG Disclosure does not affect Tax Avoidance, whereas Company Size and Leverage have a negative effect, simultaneously all variables significantly affect Tax Avoidance. This study theoretically contributes by expanding empirical evidence on Agency and Legitimacy theories. A key limitation is the low Adjusted R-squared, suggesting future studies incorporate other variables.
Implementasi Metode Activity Based Costing dalam penentuan Harga Pokok Jasa dan Analisis Pencatatan serta Pelaporan Keuangan sebagai upaya Optimalisasi Laba Tria Hasna Lesmana; Neneng Dahtiah
Indonesian Accounting Literacy Journal Vol. 6 No. 3 (2026): Indonesian Accounting Literacy Journal (July 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i3.7008

Abstract

The rapid growth of the service industry has intensified business competition, requiring companies to accurately determine service costs in order to improve profitability. This study aims to analyze the application of the Activity-Based Costing (ABC) method in determining service costs and to evaluate financial recording and reporting practices as an effort to optimize profits at Teman Tamu. A qualitative approach with a case study design was employed. Data was collected through interviews, observations, and documentation, and analyzed by identifying activities, determining cost drivers, calculating service costs using the ABC method, and evaluating financial recording and reporting practices. The findings indicate that the ABC method provides more accurate service cost calculations than traditional costing by allocating overhead costs based on actual activities. In addition, the company’s financial recording and reporting remain limited to simple cash-based records and have not yet complied with SAK ETAP, reducing the reliability of financial information for managerial decision-making. The study contributes to management accounting theory by extending the application of Activity-Based Costing to the guest service industry and demonstrating the importance of integrating accurate costing with proper financial reporting to support profit optimization. However, this research is limited to a single case study, focuses only on guest service activities, and relies on qualitative evidence, which may limit the generalizability of the findings to other service industries.
Analisis Pengelolaan Piutang dan Mitigasi Risiko untuk Meningkatkan Kolektibilitas Piutang Usaha: Studi Kasus pada PT NWI Nasywa Rahadatul Aisyi; Hastuti Hastuti
Indonesian Accounting Literacy Journal Vol. 6 No. 3 (2026): Indonesian Accounting Literacy Journal (July 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i3.7012

Abstract

This study aims to analyze the risks affecting accounts receivable collectability and evaluate the risk mitigation strategies implemented by PT NWI. The study was motivated by the presence of overdue receivables that may affect cash flow and operational sustainability. A qualitative case study approach was employed through interviews, observations, and document analysis. The results indicate that the main risks include delayed customer payments, delays in invoice issuance, administrative errors, system disruptions, and inadequate monitoring of receivables. These risks contribute to delayed cash inflows, increased receivable aging, and reduced collectability. PT NWI has implemented several mitigation strategies, including client assessment, project and receivable monitoring, periodic payment follow-ups, and milestone-based payment arrangements. However, the existing mitigation measures have not fully improved receivable collectability. Therefore, improvements are recommended through the implementation of credit scoring, standardized billing procedures, allowance policies for doubtful accounts, and an integrated receivable monitoring system. This study contributes to the literature by providing an overview of accounts receivable management and risk mitigation strategies in the technology services sector to improve receivable collectability. However, the findings are limited to a single company and focus specifically on accounts receivable management and risk mitigation, limiting their broader generalizability.
Evaluasi Penerapan Sistem Pengendalian Internal Atas Persediaan Bahan Baku Pada ABC Company Fauzi Alfarisi; Rina Nurmalina; Hastuti Hastuti; Putry Handayani Nadeak
Indonesian Accounting Literacy Journal Vol. 6 No. 3 (2026): Indonesian Accounting Literacy Journal (July 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i3.7014

Abstract

This study evaluates the implementation of the Internal Control System (ICS) over raw material inventory at ABC Company. A descriptive qualitative approach was employed through interviews, observations, and documentation. Interview data were analyzed using NVivo 12 Pro to develop a Control Matrix for evaluating internal controls based on the 2013 Committee of Sponsoring Organizations of the Treadway Commission (COSO) Internal Control–Integrated Framework. The findings indicate that the company has implemented internal controls through segregation of duties, periodic stock opname, purchasing verification, goods receipt inspection, the Point of Sales (POS) system, and operational monitoring. However, weaknesses remain in formal risk assessment documentation, inventory system integration, and internal control evaluation. This study recommends strengthening risk documentation, improving system integration, and enhancing internal control evaluation based on the COSO framework.
Evaluasi dan Perancangan Sistem Pengendalian Internal Penerimaan Dana ZISWAF Menggunakan Kerangka COSO Pada Yayasan X Fadhlan Ghani Padmanegara; Sugih Sutrisno Putra
Indonesian Accounting Literacy Journal Vol. 6 No. 3 (2026): Indonesian Accounting Literacy Journal (July 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i3.7016

Abstract

The management of ZISWAF fund receipts at Foundation X faces challenges arising from multiple receipt accounts, manual data exchange through Excel and OneDrive, and unintegrated information systems. This study aims to evaluate and design an improved internal control system for ZISWAF fund receipts. A qualitative descriptive approach was employed through participatory observation, semi-structured interviews, and documentation. The evaluation applied the COSO framework and a control matrix to identify existing and missing controls. The results show that internal control has generally been implemented effectively; however, improvements are required in procedure standardization, monitoring follow-up documentation, and information system integration. Theoretically, this study contributes to the application of the COSO framework combined with a control matrix in evaluating and designing internal controls for ZISWAF fund receipts. This study is limited to one organization and the fund receipt process. The proposed design is expected to improve effectiveness, efficiency, coordination, and information reliability.
Perhitungan Anggaran Penjualan, Produksi, dan Beban Operasional Sebagai Dasar Penyusunan Anggaran Laba Rugi pada Shinshin Cireng Premium Cabang Cililin Salsa Meysa Kandela; Jouzar Farouq Ishak
Indonesian Accounting Literacy Journal Vol. 6 No. 3 (2026): Indonesian Accounting Literacy Journal (July 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i3.7017

Abstract

The research subject has not yet implemented a structured operational plan, resulting in decision-making that heavily relies on owner's subjectivity and leading to inventory shortages in several product variants. The study focuses on preparing an operational budget for the period of July 2026 to March 2027, aiming of sales targets, cost projections, and profit forecasts to support sustainability and growth business. This study employs a quantitative method with a descriptive approach. The research processes numerical data obtained through interviews and documentation, generating both subject and documentary data, thereby producing numerical outputs. The results indicate that, based on the Forecast Error Standard, the quadratic trend method is more appropriate for utilization than least squares method. Theoretically, this study contributes to the operational budgeting literature by demonstrating the application of forecasting-based budgeting in supporting more systematic planning and decision-making for micro and small enterprises. However, the study is limited to a single business entity, a relatively short planning period, and the use of historical internal data, which may limit the generalizability of the findings to other business contexts.

Page 24 of 24 | Total Record : 240

 20   21   22   23   24 

Filter by Year

2020 2026


Reset
Filter By Issues
All Issue Vol. 6 No. 3 (2026): Indonesian Accounting Literacy Journal (July 2026) 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