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Indonesian Accounting Literacy Journal

ialj
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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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Biaya Produksi, Biaya Penjualan, Daya Beli dan Laba Bersih pada Perusahaan Manufaktur Periode 2020 Murni Salfadilla Saepudin; Darya Setia Nugraha
Indonesian Accounting Literacy Journal Vol 2 No 2 (2022): Indonesian Accounting Literacy Journal (March 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This research aims to determine the effect of production costs and sales costs on purchasing power and net income in manufacturing companies listed on the Indonesia Stock Exchange for the period 2020. The research method used is quantitative methods with descriptive and associative approaches, where the type of data used is secondary data from financial statements of manufacturing companies listed on the Indonesia Stock Exchange for the 2020 period and the value of the Consumer Price Index (CPI) and Producer Price Index (PPI) as indicators of purchasing power. The total population in this study amounted to 195 manufacturing companies. The sampling technique used is purposive sampling technique, from these results obtained a sample of 36 manufacturing companies with a period of 4 quarters during 2020 so that the number of samples used is 144 samples. The data analysis method used in this study is multiple regression analysis method with path analysis model using the help of the IBM SPSS 26 application. Based on the t test, it is known that in equation one partially production costs have a positive effect on purchasing power and sales costs have a negative effect to purchasing power. While in equation two, production costs have a negative effect on net income, while sales costs and purchasing power have no effect on net income. The results of the path analysis show that purchasing power is not an intervening variable or there is no mediating effect between the relationship between production costs and selling costs on net income.

Pengaruh Perencanaan Pajak Dan Profitabilitas Terhadap Praktik Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2019-2020 Shofi Nabila Khoerunnisa; Yeti Apriliawati
Indonesian Accounting Literacy Journal Vol 1 No 3 (2021): Indonesian Accounting Literacy Journal (July 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to examine the effect of tax planning and profitability on earnings management practices. This research method used is quantitative research. The reasearch population in this study used 64 consumer goods sector manufacturing companies listed on the Indonesia Stock Exchange in 2019-2020. The sampling technique of this research used purposive sampling method and obtained 34 companies. The independent variable in this study are tax planning (X1) and profitability (X2), while the dependent variable is earnings management (Y). The data analysis technique used is multiple regression analysis with the help of the IBM SPSS 25 application. The research result showed that tax planning has no significant effect on management practices, meanwhile profitability has a significant positive effect on earnings management practices. The result simultaneously showed that tax planning and profitability have a significant effect on earnings management.

Pengaruh Modal Kerja dan Biaya Produksi Terhadap Pendapatan Nurul Fitriyani; Sulistia Suwondo
Indonesian Accounting Literacy Journal Vol 1 No 3 (2021): Indonesian Accounting Literacy Journal (July 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This research is motivated by the decline in income during last three years and the ineffective management of working capital and production costs at CV Samasta Mitra. So it is worried that it will affect the income of the company and business development. This research aims to examine the effect of working capital and production costs on income at CV Samasta Mitra. The data used in this study is time-series data with a monthly scale starting from 2018 to 2020. The research method used is a quantitative method using IBM SPSS Statistics 25 assistance. The analysis technique used in this study is multiple regression analysis. The results of this study indicate three of the hypothesis proposed, so that the results obtained both partially and simultaneously, working capital and production costs have a positive and significant effect on the income of CV Samasta Mitra.

Analisis Pengukuran Kinerja Proses Manajemen Koperasi Menggunakan Indikator Balanced Scorecard Novia Silviani; Rendra Trisyanto S
Indonesian Accounting Literacy Journal Vol 2 No 2 (2022): Indonesian Accounting Literacy Journal (March 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Koperasi Pegawai Pemerintah Kota Bandung (KPKB) implements a process management performance measurement system from a financial perspective only. This measurement is considered to have several drawbacks. The purpose of this study is to determine the performance of the Koperasi Pegawai Pemerintah Kota Bandung using a balanced scorecard. The Balanced Scorecard is a comprehensive measurement method that includes four perspectives, namely: finance, customers / members, internal business processes and learning and growth. This research was conducted by taking data during 2019. The type of research used is descriptive qualitative research with a case study approach. The results of measurements carried out at the Koperasi Pegawai Pemerintah Kota Bandung using the balanced scorecard indicator, obtained an overall score of 87.68, which is a contribution from a financial perspective score of 36.81, a member perspective 16.64, an internal business process perspective 19, and a learning and growth 15.23. The overall score of 87.68 shows that the performance of the Koperasi Pegawai Pemerintah Kota Bandung is very good.

Audit Operasional terhadap Pengelolaan Persediaan Obat dan Bahan Medis Habis Pakai Nuri Aisyah Hikmah; Iyeh Supriatna
Indonesian Accounting Literacy Journal Vol 1 No 3 (2021): Indonesian Accounting Literacy Journal (July 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This research aims to evaluate the activities of inventory drugs and consumable medical materials management in the Pharmacy Room UPTD Puskesmas Kasomalang, through the implementation of operational audits by empirically assessing the level of efficiency, effectiveness, and economy refers to Peraturan Menteri Kesehatan No.74 Tahun 2016. This study uses qualitative descriptive comparative method with the type of case studies which describe the conditions, criteria, causes, effects, and also strength-weakness matrix as an additional support data. This research uses qualitative data through triangulation procedures. The results show that the inventory of the drugs and consumable medical materials management in the pharmacy room in UPTD puskesmas kasomalang rates 85% for the effectiveness, 81.25% efficient, and 90.9% economical. But it still has some weaknesses, such as the existence of multiple positions, the occurrence of stockouts and stagnation, and also the administrative activities which are not fully computerized yet.

Penyusunan Laporan Keuangan Berdasarkan ISAK 35 dengan Menggunakan Microsoft Excel 2016 pada LKSA Bina Yatim Annisa Fitriani; Arif Afriady
Indonesian Accounting Literacy Journal Vol 2 No 1 (2021): Indonesian Accounting Literacy Journal (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Orphanage or LKSA (Institute for Child Social Welfare) is a form of non-profit oriented that earns income from government grants or donations from the public who do not expect compensation for what has been given. LKSA's responsibility for these contributions needs to be transparent and reported regularly in the form of financial statements to avoid misuse of funds and to increase the credibility of LKSA to external parties. Currently, the standard for preparing financial statements that applies to non-profit oriented entities is ISAK 35. However, there are still LKSA that have not implemented this standard. One of them is LKSA Bina Yatim. This study aims to determine how the preparation of financial statements has been carried out, to design financial report formats with Microsoft Excel and compose it based on ISAK 35, and to find out the implications of applying these design and preparation to LKSA Bina Yatim. The research method used descriptive qualitative method. The research data was obtained through interviews, documentation, and literature study. The results of this study indicate that LKSA Bina Yatim is still manual in recording and preparing its financial statements and only prepare a simple income statement that does not follow the standard. Therefore, the authors designed the format for preparing financial statements using Microsoft Excel to assist LKSAs in preparing financial reports based on ISAK 35 in May 2021. The implications of this design and preparation can help LKSA in preparing financial statements effectively and efficiently.

Perancangan Sistem Informasi Akuntansi Pokok Pada CV. Kekha Mustika Adinda Maharani; Ira Novianty
Indonesian Accounting Literacy Journal Vol 2 No 2 (2022): Indonesian Accounting Literacy Journal (March 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

CV. Kekha Mustika is a manufacturing company located in Cimahi City, the company's activities are producing kitchen sets. Recording is done is still simple and has not applied the applicable accounting principles. The background of the owners and employees is one of the obstacles so that the company has not improved the recording system which has shortcomings. This study is intended to design a basic accounting information system in the company. This study uses a qualitative descriptive method and has four stages of the process. The first stage is system analysis, the author analyzes the system that applies in the company, the second stage is making a proposal for the design of the basic accounting system based on the company's needs, the third stage is testing, and the last stage is the implementation of the system design that has been made. This research shows that CV. Kekha Mustika does not yet have a proper system, so there is no financial information that can be used by stakeholders. The results of this study are the proposed design of the basic accounting information system which includes proposed systems/procedures, document designs, financial reports, and examples of implementation applied to the company.

Penerapan Theory Of Constraints (TOC) Untuk Optimalisasi Laba Pada PT. Perkebunan Nusantara VIII Dinda Kirana Pelangi; Rahma Nazila Muhammad
Indonesian Accounting Literacy Journal Vol 2 No 1 (2021): Indonesian Accounting Literacy Journal (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This research aims to provide an overview of the implementation of the Theory Of Constraints (TOC) on profit optimization by providing alternative solutions and calculating estimated profit in accounting at PT. Perkebunan Nusantara VIII. Data analysis uses the five-focusing steps developed by Goldratt. Before the implementation of the TOC, the cost of production was considered good, but sales needed to be increased to overcome losses, in March 2021 the loss for tea products was Rp. 20,159,000,000. After implementing the TOC with the first alternative, increasing sales in the Industri Hilir Teh through TikTok's contribution in supporting online marketing, the loss is estimated to be reduced by 0.5%. By implementing the second alternative, allocating banner expense for Facebook ads with local targets, the loss is reduced by 43% and for the overall sales target, it is estimated to reduce the loss by 53%.

Analisis Penerapan Biaya Standar terhadap Pengendalian Biaya Produksi pada Javasublim Anisa Gerhani Putri; Endah Dwi Kusumastuti
Indonesian Accounting Literacy Journal Vol 2 No 2 (2022): Indonesian Accounting Literacy Journal (March 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to determine how the application of standard costs to control production costs in Javasublim which produces jersey printing. The object of the research is the application of standard costs in increasing the efficiency of production costs. The research method used is descriptive qualitative method with interview and documentation data collection techniques and analysis techniques in the form of analysis of variance between production costs. The results show that Javasublim uses the production cost budget as a reference in the application of standard costs. Production cost control is done by analyzing production cost variance. The company has adequate standard costs, but in overhead standard there are still costs that are not charged consisting of costs for supporting raw materials, machine maintenance, and depreciation of fixed assets. The variance of unfavorable production costs is Rp 134.808.524. The average level of production cost efficiency is 69%, so the production cost is quite efficient. But the production cost has not been effective because it has an unfavorable variance.

Penerapan Metode Peramalan dalam Menyusun anggaran Penjualan dan Anggaran Produksi Sebagai Dasar Penyusunan Anggaran Biaya Produksi pada LAF Project Raisya Putri Septianti; Neneng Dahtiah
Indonesian Accounting Literacy Journal Vol 1 No 3 (2021): Indonesian Accounting Literacy Journal (July 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This research was carried out in the LAF project, which is an MSME dedicated to production and commerce, to understand the application of sales forecasts in preparing sales budgets and production budgets, as the basis for preparing production cost budgets, because the company did not prepare The sales budget is counted, and no sales budget is established. production budget and production cost budget. The type of research used is a descriptive method with quantitative methods. The data type is qualitative data and quantitative data, used for data sources, that is, raw data and auxiliary data obtained through interviews, observations, and records. According to the research results, the secondary method is the most suitable method for the company, and the SKP value is 48.18. The prepared sales budget resulted in a sales plan of 5,371 pieces or Rp. 1,068,847,836 a year. The production budget was prepared using the inventory stability method of 5,371 units. Therefore, the company needs a production cost budget of Rp. From June 2021 to May 2022, it is 1,014,602,825.

Page 5 of 22 | Total Record : 220

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Setiawan

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Jl. Gegerkalong Hilir, Desa Ciwaruga, Bandung 40012, Kotak Pos 1234

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Jawa barat

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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

Abstract

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Abstract

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