Indonesian Accounting Literacy Journal
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.
Articles
220 Documents
<![CDATA[Pengembangan Sistem Pengendalian Internal Atas Pengendalian (Studi Kasus PT Sinarmas Multifinance Bandung) ]]>
<![CDATA[Robby Pangestu]]>;
<![CDATA[Sugih Sutrisno Putra]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 1 No 2 (2021): Indonesian Accounting Literacy Journal (March 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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<![CDATA[Sales is one of the important aspects for a company to make a profit. Credit sales doesn’t allow company to receive cash as a directly, but can caused account receivables from customer. Lack of receivable control directly will harm the company. Therefore, an internal control system is needed in order to reduce the possibility of bad debt. As with Sinarmas Multifinance Bandung, there are still bad debts by its customers. Therefore it is necessary to do an evaluation to assess how effective and efficient the existing internal control system is. Researcher in this study will conduct an evaluation and analysis also provide recommendations for the internal control system at Sinarmas Multifinance Bandung with descriptive qualitative methode with case study approach and documentation, observation, and interviews conducted in data collection. Internal control system recommendations that will be made by the author will be in the form of Standard Operational Procedure (SOP). Based on the research that the existing of Internal Control System is sufficient. However, there are still some things that must be maximized, so that the authors give recommendations of Internal Control System to maximize existing of Internal Control System.]]>
<![CDATA[Perancangan Model Laporan Keuangan Berdasarkan SAK EMKM Berbasis Microsoft Excel (Studi Kasus Pada Kelompok Usaha Menengah Jasa Ekspedisi Pupuk Kujang - Kab. Karawang) ]]>
<![CDATA[Muhammad Yudha Pratama]]>;
<![CDATA[Lili Indrawati]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 1 No 2 (2021): Indonesian Accounting Literacy Journal (March 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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<![CDATA[One of the tools to measure company performance is financial reports. The financial reports that are made must comply with existing standards, such as SAK EMKM as a specific standard for MSME actors. The process of preparing financial reports for MSMEs must be familiar and easy to do. The tool that is familiar to MSMEs is Microsoft Excel. This study aims to assist medium-sized businesses in cleaver fertilizer expedition, particularly in the Karawang area in preparing financial reports. The financial statements are prepared by optimizing the existing functions in Microsoft Excel. The methods used in this research are qualitative and quantitative. Data obtained from documentation and direct interviews. The result of this research is the design of financial statement model based on Microsoft Excel.]]>
<![CDATA[Analisis Sistem Pengendalian Internal Dalam Pengelolaan Risiko Kehilangan Air Non Fisik Pada PDAM Tirtawening ]]>
<![CDATA[Silvana Septiany Rahmat]]>;
<![CDATA[Etti Ernita Sembiring]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 1 No 2 (2021): Indonesian Accounting Literacy Journal (March 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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<![CDATA[This research aims to determine the internal control system in managing water loss risk at PDAM Tirtawening. The research method used descriptive qualitative with interview and documentation data collection techniques. The data analysis tool that researcher use was COSO and Control Matrix. This research also used qualitative data types and primary data sources. The result showed that The Internal Control System at PDAM Tirtawening was quite effective and need to be improved again to deal with the risks that may arise such as non physical water loss. The various of non physical water loss was illegal connection and water theft, and administrative errors. Illegal connection and water theft were consist of illegal consumption and illegal connection. While administrative errors were consist of reader meter administrative errors, account creation errors, customer database errors, and data collection and transfer errors.]]>
<![CDATA[Penyusunan Laporan Keuangan Berdasarkan SAK EMKM dan Pengukuran Kinerja Keuangan Pada Perusahaan Jual Beli Barang Bekas (Studi Kasus Pada PD. XYZ) ]]>
<![CDATA[Linda Luciana]]>;
<![CDATA[Arwan Gunawan]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 1 No 2 (2021): Indonesian Accounting Literacy Journal (March 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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<![CDATA[Financial reports are one of the important sources of information for MSMEs in the financial decision-making process and the components which can be used to measure financial performance. However, not all UMKM compile financial reports, one of them is PD. XYZ. In the absence of financial reports, PD. XYZ has difficulty in making financial decisions. The aim of this research is to help PD. XYZ prepares financial reports and to find out its financial performance. This type of research is a mixed method. The results showed that the financial records of PD. XYZ is still simple, which only records petty cash receipts and petty cash disbursements. Then, PD. XYZ has not prepared a financial report due to the lack of understanding of the owner and his financial department regarding accounting. In addition, based on the measurement of financial performance, the results show that the solvency ratio and the company's activity ratio in the March and April 2020 periods were efficient, while the liquidity ratios and profitability ratios were inefficient.]]>
<![CDATA[Pengaruh Kualitas Sistem, Informasi dan Layanan Terhadap Kepuasan Pengguna dalam Menentukan Net Benefit Seller UMKM (Studi Kasus pada Toko Online Shopee Indonesia) ]]>
<![CDATA[Raden Ayu Syarifa]]>;
<![CDATA[Riauli Susilawaty]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 1 No 2 (2021): Indonesian Accounting Literacy Journal (March 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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<![CDATA[Shopee is the most widely used e-commerce by Indonesians and its existence is expected to provide convenience in trade transactions that will benefit its sellers. This research aims to determine the influence of system quality, information quality and service quality on user satisfaction in determining the net benefit of MSME seller by using the DeLone and McLean approach as a model to measure the success of an information system. This study uses structural equation modeling (SEM) statistical methods with smartpls 3.0 applications. The results prove that The Quality of Information and Quality of Services have a positive and significant effect on User Satisfaction, while System Quality has a positive but insignificant effect on User Satisfaction. User Satisfaction has a positive and significant effect on Net Benefit.]]>
<![CDATA[Evaluasi Dan Perancangan Sistem Pengendalian Internal Atas Persediaan Menggunakan COSO (Studi Kasus Pada Cihanjuang Inti Teknik) ]]>
<![CDATA[Dea Setiana]]>;
<![CDATA[Sugih Sutrisno Putra]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 1 No 2 (2021): Indonesian Accounting Literacy Journal (March 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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<![CDATA[SPI is one of the contro1s in managing inventory. Effective and efficient management of SPI on inventory will reduce the potentia1 for fraud and 1oss in the company. Based on pre1iminary studies, SPI at Cintek is still not effective and efficient due to monitoring and not imp1ementing SOPs by the division re1ated to supp1ies. The purpose of this study is to assess how effective and efficient the existing SPI is and then provide recommendations in the form of a design to improve the SPI in the company. This research was conducted using qualitative descriptive method case study approach and data co11ection techniques in the form of interviews, observation and documentation. The SPI design that the writer made was in the form of SOP using a contro1 matrix. The research results will be obtained in the form of recommendations to companies in increasing the effectiveness and efficiency of SPI on supplies.]]>
<![CDATA[Penyusunan Laporan Keuangan Berdasarkan SAK Emkm Berbantuan Microsoft Excel Pada UMKM Uncal.Co ]]>
<![CDATA[Euis Kania]]>;
<![CDATA[Arry Irawan]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 1 No 2 (2021): Indonesian Accounting Literacy Journal (March 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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<![CDATA[Micro Small and Medium Enterprises (MSMEs) in Indonesia have a significant role in building the country's economy. But until now there are still many MSMEs that are difficult to grow their business. One of the contributing factors is that there are still many MSMEs who do not realize the importance of compiling financial statements. MSMEs Uncal.Co is one of the convection companies that has not yet made financial statements. The purpose of this research is to find out the financial records that have been done Uncal.Co, design financial statements with Microsoft Excel and compile financial statements based on SAK EMKM. The research method used is a qualitative descriptive method. Data collection techniques are interviews, literature studies, observations and documentation. The result of this study is the design of financial applications using Microsoft Excel 2016 to assist in compiling financial statements based on SAK EMKM in February 2020.]]>
<![CDATA[Evaluasi Sistem Pengendalian Internal atas Persediaan Bahan Baku pada PT Simex Pharmaceutical Indonesia ]]>
<![CDATA[Marisa Putri Aulia]]>;
<![CDATA[Ahmad Syarief]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 1 No 2 (2021): Indonesian Accounting Literacy Journal (March 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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<![CDATA[This Final Project research aims to provide an overview and evaluate the application of internal control over raw materials inventory at PT Simex Pharmaceutical Indonesia, a company engaged in manufacturing of pharmaceutical products. The research method used is qualitative method using data analysis tools, namely control matrix. The data collection technique used interviews, observation, documentation and questionnaires distributed to employees who are directly involved with raw materials inventory. Based on the data analysis, it can be concluded that the implementation of the internal control system for raw materials inventory at PT Simex Pharmaceutical Indonesia has adequated and meets the objectives of internal control according the framework of the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Although the internal control system for raw materials inventory has adequated, the shortages should be improved and the implementation is increased to run more effectively.]]>
<![CDATA[Perancangan Sistem Informasi Akuntansi Simpan Dan Pinjam Pada Koperasi Simpan Pinjam Jaya Kencana (KSPJK) ]]>
<![CDATA[Nenden Yulia Siti Nurjanah]]>;
<![CDATA[Iyeh Supriatna]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 1 No 2 (2021): Indonesian Accounting Literacy Journal (March 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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<![CDATA[Koperasi Simpan Pinjam Jaya Kencana (KSPJK) is a savings and loan cooperative that was established with the aim of improving the welfare of the residents of Bojong Seureuh and its surroundings. Activities in this cooperative are the same as savings and loan cooperatives in general, namely receiving savings from members to be used as capital to provide loans to other members who need it. The recording of savings and loan transactions at this cooperative is still manual and very simple, so that recording activities are hampered by consuming a lot of time. To solve existing problems, the authors are interested in designing a savings and loan accounting information system that suits your needs and can be applied to these cooperatives. The writer put forward the system design in this qualitative descriptive study. The accounting information system for savings and loans designed is expected to be implemented and help overcome any existing problems and improve employee performance.]]>
<![CDATA[Perancangan Aplikasi Sistem Informasi Akuntansi Penjualan Menggunakan Software Microsoft Access 2016 (Studi Kasus Toko Diecolz85) ]]>
<![CDATA[Yanuar Muhammad Nazar]]>;
<![CDATA[Rendra Trisyanto Surya]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 1 No 2 (2021): Indonesian Accounting Literacy Journal (March 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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<![CDATA["Diecolz85" store is a business in the field of selling SME-scale furniture items at the level of small businesses. In carrying out its operational activities, the store still implements a sales recording system manually on an ordinary notebook, and there is a lack of sensitivity to the importance of good financial records, so it becomes a problem that needs to be resolved, the owner wants good records, where data processing is fast, data accuracy and reliability very emphasized so that it can expedite daily operational activities. Therefore, as a form of solution to this problem, the authors designed an application program according to the needs and desires of the store, using the SLDC method and designing an application program. The author uses Microsoft Access 2016 software to solve the problems that exist in the Accounting Information System for the Sale of Furniture Goods in the "Diecolz85" Store.]]>
