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[Evaluasi Sistem Pengendalian Intern Pemberian Pinjaman Anggota Pada Unit Simpan Pinjam Koperasi Peternak Sapi Bandung Utara Lembang ]]>
<![CDATA[Yuni Kusumawati]]>;
<![CDATA[Yanti Rufaedah]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 1 No 3 (2021): Indonesian Accounting Literacy Journal (July 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ialj.v1i3.3169
<![CDATA[This study aims to evaluate the internal control system for providing member loans at Simpan Pinjam Unit of Koperasi Peternak Sapi Bandung Utara Lembang. The research method used is descriptive qualitative analysis method with data analysis tool in the form of control matrix. The technique used in data collection is interviews and documentation, and is strengthened by a questionnaire containing questions that refer to the internal control component according to COSO. The results showed that the implementation of the internal control system for providing member loans at Simpan Pinjam Unit of Koperasi Peternak Sapi Bandung Utara Lembang, had fulfilled the internal control objectives based on COSO but was still not optimal because there were several control elements that had not been implemented which had a significant impact, namely elements on the environmental control component, risk assessment, and control activities.]]>
<![CDATA[Peranan Evaluasi Sistem Pengendalian Internal Piutang Usaha Dalam Upaya Meningkatkan Efektivitas Organisasi ]]>
<![CDATA[Abdillah Firdaus]]>;
<![CDATA[Arif Afriady]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 2 No 2 (2022): Indonesian Accounting Literacy Journal (March 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ialj.v2i2.3170
<![CDATA[PDAM Solok Regency faces problems in internal control of its business receivables, such as bad debt problems, the length of the billing period, and the occurrence of cash lapping cases that make researchers interested in conducting research. This study aims to provide an evaluation of the internal control system for accounts receivable using a control matrix based on of COSO’s internal control integrated framework at PDAM Kabupaten Solok. This study uses a qualitative descriptive method with the type of data in the form of subject data and documentary data and data sources in the form of primary data and secondary data. Data collection techniques are interviews, observation, and documentation. The results of this research indicates that there is still an internal control system that has been implemented and has not been implemented by PDAM Solok Regency on accounts receivable, but overall it is quite effective and efficient.]]>
<![CDATA[Analisis Rasio Perputaran Piutang dan Periode Rata-Rata Pengumpulan Piutang Sebagai Dasar Penilaian Efektivitas Kebijakan Kredit PT. ISAM ]]>
<![CDATA[Ervina Inayah Zulna]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 2 No 2 (2022): Indonesian Accounting Literacy Journal (March 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ialj.v2i2.3172
<![CDATA[Company management needs to implement appropriate policies in order to increase company value and reach the goals. The main activity of PT. ISAM to achieve the goal is sales transactions, especially credit sales. The risk of credit sales is uncollectible receivable, so receivable control and management is needed to minimize the risk of company losses. Therefore, an effective credit policy must be implemented. The purpose of this research is to evaluate the effectiveness of PT. ISAM credit policy by comparing the analysis of the receivables turnover ratio and the average collection period with the standards policies of PT. ISAM. Receivable turnover and the average collection period of PT. ISAM has not reached the standard, which is 12 times and 30 days. So that the credit policy has not been effective. It is influenced by the low level of sales so that the receivables turnover and the average collection period are not optimal.]]>
<![CDATA[Perancangan Aplikasi Sistem Informasi Akuntansi Penjualan Berbasis Web (Studi Kasus pada CV. Citra Mandiri) ]]>
<![CDATA[Fryda Ismawati Nur Azizah]]>;
<![CDATA[Sudjana Sudjana]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 1 No 3 (2021): Indonesian Accounting Literacy Journal (July 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ialj.v1i3.3173
<![CDATA[The use of good technology can have a positive impact on the development of the company. Sales accounting information system is one of the application of accounting information system that can help companies whose main activities are sales. Sales are a way for companies to earn revenue. CV. Citra Mandiri is a company that provides building construction services. Within a month, the company conducted service sales transactions 3-4 times, with turnover reaching Rp. 50.000.000. The company still implements a sales accounting information system manually using paper and stationery, and semi-manual using spreadsheet applications. So that recording until the creation of sales reports is not effective and efficient. The company often has difficulty to record and process sales data, as well as losing documents, notes, and files. To overcome this, it is necessary to design a web-based sales accounting information system application. This research is qualitative research using case study approach. This application was developed using SDLC (system development life cycle), CodeIgniter framework and MySQL database management system. In addition, this application is designed to adapt to the current sales accounting information system, starting from input orders by clients, to produce an output in the form of sales-related reports.]]>
<![CDATA[Evaluasi Peranan Anggaran Biaya Operasional sebagai Alat Pengendalian Manajemen (Studi Kasus pada PD Lima Motor Garut) ]]>
<![CDATA[Christalia Sarah]]>;
<![CDATA[Etti Ernita Sembiring]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 2 No 1 (2021): Indonesian Accounting Literacy Journal (November 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ialj.v2i1.3175
<![CDATA[The purpose of this study was to determine and evaluate the role of the operational cost budget as a management control tool in the company. The research was conducted at PD Lima Motor Garut located on Jl. Raya Ciledug 190 RT 04/15, Garut. The results of this study are expected to increase knowledge and insight regarding the plan and realization of the operational cost budget as a management control tool at PD Lima Motor Garut. In addition, it can be a reference and consideration, as well as a reference to be used as material for further research. The research method used is a qualitative and descriptive method, where this study provides evaluation results from the results of interviews and documentation. The preparation of the operational cost budget for PD Lima Motor Garut begins with a negotiation process and ends with revising the budget for the following month. The budgeting method used is A Posteriori. Unexpected costs incurred by the company become one of the factors in preparing the budget. From the results of the study found a large variance in the months in 2019 and 2020. The results of this study are expected to be able to find out that the operational cost budget realized in the company has been effective or not, so an evaluation is needed to be able to correct any errors so that the plan and realization of the budgeted costs operational control as management control at PD Lima Motor Garut becomes more effective.]]>
<![CDATA[Penerapan Aplikasi Keuangan Berbasis Android Si Apik Dalam Penyusunan Laporan Keuangan Berdasarkan SAK EMKM ]]>
<![CDATA[Lalu Hasan Habibi]]>;
<![CDATA[Iyeh Supriatna]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 1 No 3 (2021): Indonesian Accounting Literacy Journal (July 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ialj.v1i3.3183
<![CDATA[Abstract: The application of accounting information systems in companies is important because it can present reliable information effectively and efficiently so as to facilitate operational activities to decision making. Currently, many companies are constrained in presenting accounting information systems in the form of recording transactions and financial statements based on SAK EMKM. Transaction recording and financial statements with SAK EMKM can be done on Android-based accounting software via smartphone devices. This research helps Qaya Laundry provide easy transaction recording and financial reporting using the Si Apik android-based financial accounting application. The method used in this study is based on a qualitative descriptive method with data collection through observation, interviews, and documentation approaches. The results of this study are in the form of guidelines for implementing the Si Apik application in recording transactions and preparing financial reports, making it easier for Qaya Laundry to manage finances for future decision-making needs.]]>
<![CDATA[Analisis Kinerja Keuangan Koperasi Unit Desa Minasari Pangandaran Berdasarkan Perhitungan Rasio Keuangan ]]>
<![CDATA[Hilmy Rizal Hidayat]]>;
<![CDATA[Jouzar Farouq Ishak]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 1 No 3 (2021): Indonesian Accounting Literacy Journal (July 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ialj.v1i3.3184
<![CDATA[The purpose of this study was to determine and assess the financial performance of the Minasari Village Unit Cooperative based on an analysis of the ratio of liquidity, solvency, profitability, and activity. Financial ratio analysis is used as an analytical method in this study. Overall the results of this study indicate that the financial performance of the Minasari Village Unit Cooperative is good, it can be seen from the level of liquidity to short-term debt is good, the level of solvency is good, the level of profitability of capital and assets is quite good, but the level of asset turnover activity can be said not good because it is still far below the standard. For the Minasari Pangandaran Village Unit Cooperative, it is expected to maintain this good liquidity, solvency, and profitability ratio and increase the asset turnover activity ratio by utilizing the assets owned more effectively and efficiently.]]>
<![CDATA[Penilaian Tingkat Kesehatan Koperasi Peternak Sapi Bandung Utara Menggunakan Rasio Keuangan ]]>
<![CDATA[Rizkya Novianka]]>;
<![CDATA[Suji Abdullah Saleh]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 1 No 3 (2021): Indonesian Accounting Literacy Journal (July 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ialj.v1i3.3189
<![CDATA[The North Bandung Farmers Breeders Cooperative (KPSBU) was formed to help dairy farmers in the North Bandung area. Cooperatives as a company (cooperative enterprise) require periodic performance appraisals in accordance with their achievements. This study aims to determine the level of financial health of cooperatives. The purpose of this study was to analyze the health level of cooperatives based on the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises number 06/Per/Dep.6/IV/2016. The aspects studied are capital aspects, productive asset quality aspects, efficiency aspects, and liquidity aspects. The method used in this research is descriptive method with data collection techniques in this study are financial reports, interviews and documentation. Based on the analysis results, the total assessment score obtained by KSPBU in 2016 obtained a score of 48.75, in 2017 there was an increase of 49.75. Meanwhile, for the years 2018-2020, the score was 48.75. The total score of the financial performance is in the range of 42.9 x < 52. So it can be concluded that the health of the financial performance of the KPSBU for the last five years has received the title "Sufficiently Healthy]]>
<![CDATA[Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM Berbantuan Microsoft Excel ]]>
<![CDATA[Nisrina Nur Rohmah]]>;
<![CDATA[Hastuti]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 1 No 3 (2021): Indonesian Accounting Literacy Journal (July 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ialj.v1i3.3192
<![CDATA[MSMEs (Micro, Small and Medium Enterprises) have a fairly important role in developing the economy in Indonesia. Unfortunately, until now there are still problems that cause MSMEs to not develop optimally, one of the reasons is the lack of attention to the importance of compiling financial reports. Whereas financial reports will be very useful for evaluating the performance of MSMEs. The purpose of this study is to determine the financial records that have been carried out by MSME Skinka, then design financial reports with Microsoft Excel and prepare financial reports based on SAK EMKM. The research method used is descriptive qualitative method. Data collection techniques were carried out by interview and documentation. The preparation of financial statements is made in accordance with SAK EMKM which consists of a profit and loss statement, balance sheet and notes to financial statements.]]>
<![CDATA[Perancangan Aplikasi Sistem Informasi Akuntansi Laporan Keuangan Menggunakan Microsoft Access 2016 ]]>
<![CDATA[Siti Sopiah]]>;
<![CDATA[Arif Afriady]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 2 No 2 (2022): Indonesian Accounting Literacy Journal (March 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ialj.v2i2.3203
<![CDATA[Cahaya Printing is a company engaged in printing services and is located in Bandung. Financial reports are important information for internal and external parties. The purpose of this study is to identify and identify the weaknesses of the companys accounting information system, as well as to design the application of financial statements according to the needs and to know the implications. The research method used is a qualitative method with a case study and development approach. Microsoft Access 2016 as a design tool as well as document flowcharts and DFD as tools for the flow of the system. Recording and reporting in the company already uses Microsoft Excel, the results of the design of financial report applications in the form of a list of journal transactions, a list of general ledger transactions, trial balances, income statements, reports of changes in equity, statements of financial position, cash flow statements, cash income and expenditure reports, and a list of charts of accounts. This application is also considered more effective and efficient in overcoming problems related to the previous system]]>
