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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 220 Documents
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Penerapan Tax Review Atas Pajak Penghasilan Sebagai Strategi Tax Planning Pada PT Kharisma Barokah Muliatama Ani Oktaviani; Yeti Apriliawati
Indonesian Accounting Literacy Journal Vol 1 No 2 (2021): Indonesian Accounting Literacy Journal (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

Tax planning produced based on tax review will be more effective because it is in accordance with the conditions and constraints experienced by the company. PT Kharisma Barokah Muliatama is an UMKM which is engaged in land transportation services. This study aims to examine the tax obligations and financial reports for three years which will be used as a strategy for the next year's tax planning. The research method used is qualitative and uses study data analysis techniques. Based on the tax review that has been done, the company has carried out its tax obligations for calculations, deposits and reports in accordance with tax regulations. However, there are sales of assets that are not recorded, so there is tax that must be deposited and reported. To avoid any findings during the audit, the company must pay and report taxes on the sale of these assets.
Analisis Dan Perancangan Sistem Informasi Akuntansi Kas Rumah Sakit Menggunakan Metode SDLC Dan Framework BABOK Versi 3.0 Ela Karenina; Rendra Trisyanto Surya
Indonesian Accounting Literacy Journal Vol 1 No 2 (2021): Indonesian Accounting Literacy Journal (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

This study aims to design a new cash accounting infornnation system at the hospitaI by analyzing the existing accounting system. The framework used as a reference for researchers is the framework BABOK version 3.0 and uses the SDLC method to make it easier to design the cash accounting information system. Analysis of the hospital cash accounting information system is carried out by identifying cash problems that occur, identifying decision points, identifying key personnel related to cash either directly or indirectly. In designing a cash accounting information system at hospital in Cikalongwetan, the authors designed the right procedures so that the hospital could maximize cash control, both for cash receipts and cash disbursements. Therefore, the authors make recommendations for designing a cash accounting information system in RSUD Cikalongwetan according to user needs, so that it can simplify the works.
Evaluasi Sistem Pengendalian Internal atas Sistem Pembelian Bahan Baku berdasarkan Kerangka Kerja Terintegrasi Pengendalian Internal COSO Pada PT Chitose Internasional Tbk Naura Zalfa; Khozin Arief
Indonesian Accounting Literacy Journal Vol 1 No 2 (2021): Indonesian Accounting Literacy Journal (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

This research aims to evaluate the internal control system for the raw material purchasing system based on COSO's internal control integrated framework in PT Chitose Internasional Tbk. The type of the research is a qualitative descriptive which conduct case study of company conditions by providing and describing data in general and systematically due to actual conditions based on five components of COSO’s internal control. The research data used is subject data which obtained by conduct direct interviews with the company and documentary data are obtained from company history, organizational structure, standard operational procedures, and documents used in the purchasing system. Data analysis tool used is control matrix. The result of the research showed that the internal control system for the raw material purchasing system in PT Chitose Internasional Tbk is effective and appropriate with COSO's Internal Control Integrated Framework.
Pengaruh Pergantian Manajemen, Finansial Distress, Opini Audit, dan Audit Delay Terhadap Auditor Switching pada Perusahaan Manufaktur Novi Rahmitasari; Ahmad Syarief
Indonesian Accounting Literacy Journal Vol 1 No 2 (2021): Indonesian Accounting Literacy Journal (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

This study aims to examine the effect of management change, financial distress, audit opinion, and audit delay on auditor switching. The population of this study uses 200 manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period. This type of research is quantitative research with secondary data, statement data for audited each manufacturing company for the 2014-2018 period. The sample used in this study consisted of 43 companies selected using purposive sampling method. The data analysis technique used panel data regression test using Eviews 9. The results of this study indicate that management change, financial distress, audit opinion, and audit delay have a simultaneous effect on auditor switching. However, partially management change and variables financial distress have an effect on auditor switching. Meanwhile, the audit opinion and variables audit delay have no effect on auditor switching.
Audit IT Gov Dan IT Process Investasi Simperang Menggunakan Framework Cobit 4.0 Pada Politeknik Negeri Bandung Agung Gunawan; Rendra Trisyanto Surya
Indonesian Accounting Literacy Journal Vol 1 No 2 (2021): Indonesian Accounting Literacy Journal (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

Technology advances that are increasingly rapid affect the nature and structure of the organization's operational system, one form of change is the existence of a budget planning system (SIMPERANG). The use of technology-based information systems like this needs to be done in analysing the IT Risk Management contained in the system, as well as to measure the maturity level of Information Technology and Investment Management. The audit was carried out using a framework that became an international standard namely COBIT 4.1 which provides information on size, indicators, processes, and a collection of best practices to help the organization be optimal in managing Information Technology and develop controls on SIMPERANG. Maturity level measurement is based on four domains in COBIT, namely Planning and Organizing (PO), Acquire and Implementation (AI), Delivery and Support (DS), and Monitor and Evaluate (ME). The results of research conducted at SIMPERANG, obtained a maturity level of 2,93 or are at level 2, which is "Repeatable but Intuitive". The results of this audit process and recommendations made are expected to be a reference in the development and improvement of SIMPERANG in order to optimize the effectiveness and efficiency of SIMPERANG in the future at the Bandung State Polytechnic.
Analisis Perbandingan Peraturan Pemerintah Nomor 23 Tahun 2018 dan Pajak Penghasilan Pasal 25 untuk Efisiensi Beban Pajak UMKM (Studi Kasus pada CV Jifast, CV Rizqi Utama, Hayu Jalan Creative Tour) Nurul Laila Dewi; Yeti Apriliawati
Indonesian Accounting Literacy Journal Vol 1 No 2 (2021): Indonesian Accounting Literacy Journal (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

This study aims to efficiency the tax burden of MSMEs by comparing two income tax calculation mechanisms, namely Government Regulation Number 23 of 2018 and Income Tax Article 25 and to determine the readiness of MSMEs to switch to Income Tax Article 25 after the grace period of Government Regulation Number 23 of 2018 ends. This type of research is descriptive quantitative where the researcher will calculate the tax burden of MSMEs and make an analysis based on the data collected by the triangulation method. The results of calculating the tax burden of the two tax mechanisms are compared to determine which tax calculation mechanism produces the smallest tax burden. A tax plan is made for MSMEs which are the research subjects so that they can be applied in the future. This research is expected to be a reference for the application of Corporate Income Tax and Government Regulation Number 23 of 2018 by other MSMEs which are included in the same Business Field Classification as the subject of this research MSMEs.
Evaluasi Penerapan Pajak Penghasilan Atas Kebijakan PP 46 Tahun 2013 Dan PP 23 Tahun 2018 pada CV Rizqi Utama sebagai Pelaku Usaha Mikro Kecil Menengah Siti Muthia Purnamasari; Yeti Apriliawati
Indonesian Accounting Literacy Journal Vol 1 No 2 (2021): Indonesian Accounting Literacy Journal (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

Tax is one form the state revenue which is the main source of government administration, development, and to improve people's welfare. Usaha Mikro Kecil Menengah (UMKM) are one of the most sought after business activities and have an important role in driving Indonesia's growth. From the results of the assessment of UMKM on Indonesian finances, it is hoped that this will have a positive impact on the taxation sector. Government efforts to maximize tax revenue for UMKM are issued with PP 23 of 2018 as change of former PP 46 of 2013. CV Rizqi Utama is a business entity engaged in the trade of goods and printing services in accordance with their tax requirements based on PP 23 of 2018 as change of former PP 46 of 2013. The research method used is qualitative-quantitative with the type of descriptive research with research methods and case study research. Data retrieval is done by observation, interview, documentation, and combination / triangulation. The results of the study explained that the fulfillment of tax obligations carried out by CV Rizqi Utama had not been carried out in accordance with applicable regulations and for this matter CV Rizqi Utama could be subject to administrative sanctions in the form of interest and/or penalties.
Pengaruh Likuiditas, Audit Tenure, dan Ukuran Perusahaan Terhadap Opini Audit Going Concern pada Perusahaan Manufaktur Azhari Muhammad Irfan; Ahmad Syarief
Indonesian Accounting Literacy Journal Vol 1 No 2 (2021): Indonesian Accounting Literacy Journal (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

Going concern audit opinion is the giving of the auditor's opinion on the condition of the company that is doubtful about its survival (going concern). This study aims to examine the effect of liquidity, audit tenure, and firm size on going-concern audit opinion. This type of research is quantitative research conducted at manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. The sampling technique uses purposive sampling method. So that there were 17 companies from a total of 144 manufacturing companies listed on the Indonesia Stock Exchange in the period 2015-2017. The data used is secondary data by testing using logistic regression analysis. The results of this study indicate that liquidity affects the going concern audit opinion. While the audit tenure and company size do not affect the going-concern audit opinion.
Pengaruh Audit Internal Terhadap Kinerja Perusahaan pada PT Krakatau Steel (Persero) Tbk Mutiara Nuru Syifa; Sudradjat Sudradjat
Indonesian Accounting Literacy Journal Vol 1 No 2 (2021): Indonesian Accounting Literacy Journal (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

Company performance is considered successful if they can sustain life, grow and earn profits in each period. To achieve all the ways mentioned, the company must implement continuous monitoring that carried out by internal audit so that the company can realize its objectives and satisfy all interested groups. The survey method is used for this research by administering the questionnaires to 64 respondents from the target population. Descriptive quantitative analysis and simple linear regression analysis were used as data analysis technique. The research data is processed using Microsoft Excel 2016, and IBM Statistics SPSS ver23.0. From the findings, this research concludes that internal audit has a positive relationship with company performance and the influence of the company performance against internal audit is strong that is equal 81% and the remaining 19% influenced by other factors outside the model.
Analisis dan Pengembangan Sistem Pengendalian Intern atas Penjualan Jasa (Studi Kasus pada Bandung Giri Gahana Golf & Resort) Ari Permana; Sugih Sutrisno Putra
Indonesian Accounting Literacy Journal Vol 1 No 2 (2021): Indonesian Accounting Literacy Journal (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

The Internal Control System is one of the controls in managing the sale of services. Effective and efficient management of SPI for the sale of services will reduce fraud that occurs in the company. As in Bandung Giri Gahana Golf & Resort, SPI is still not effective because there is still lack of supervision and the implementation of an SOP by the frontliner. Therefore an evaluation is needed to assess how effective and efficient the existing SPI is, and recommendations needed to improve existing SPI . Researchers in this study will conduct evaluation and analysis and design SPI recommendations in Bandung Giri Gahana Golf & Resort by using qualitative descriptive methods of case study approaches and data collection is done by documentation, observation and interviews. The SPI recommendation that the author makes is the Standard Operational Procedure (SOP). Based on research that the existing SPI is adequate. However, there are still a number of elements that are not yet adequate, so the authors recommend SPI on these elements to maximize the existing SPI.

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