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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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Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Berbantuan Microsoft Excel 2016 Muhammad Husnur Rofiq; Rahma Nazila Muhammad
Indonesian Accounting Literacy Journal Vol 2 No 2 (2022): Indonesian Accounting Literacy Journal (March 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This purpose of this study was to determine the accounting system, to determine the design of the bookkeeping process, and to design the preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Laila Collection MSMEs. The research method used in this study is a qualitative method with a descriptive approach. Data collection techniques are carried out through observation, interviews, and documentation. The results of this study indicate that the company has just recorded for employee salaries, calculation of the cost of production, and details of customer orders and has not prepared financial reports in accordance with applicable standards. So to solve these problems, the author designs the bookkeeping process and makes a draft of the preparation of financial statements using Microsoft Excel 2016. The reports prepared by the authors are the report on the cost of production, the income statement, the statement of financial position, and notes to the financial statements in accordance with SAK EMKM in April 2021. With this research, it is hoped that Laila Collection MSMEs can know and be able to prepare financial reports in accordance with SAK EMKM.

Perhitungan Peramalan Penjualan dalam Penyusunan Anggaran Penjualan pada PT Industri Susu Alam Murni (ISAM) Citra Treetania Putri Rukmana; Dian Imanina Burhany
Indonesian Accounting Literacy Journal Vol 1 No 3 (2021): Indonesian Accounting Literacy Journal (July 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study was conducted at PT Industri Susu Alam Murni (ISAM), which is one of the beverage industries in the city of Bandung. In preparing its sales budget, PT Industri Susu Alam Murni (ISAM) uses the average previous sales and considers market demand. The method used by the company has not been effective because there is a large difference between the sales target and actual sales where the sales target is higher than actual sales. This study aims to calculate sales forecasting using trend analysis, namely the least squares trend method and the parabolic trend method in preparing sales budgets to minimize sales budgeting errors. The type of research is descriptive research with a quantitative approach. The type of data is quantitative data, the data source is primary data and secondary data with data collection techniques through interviews and documentation. Based on the results of the study, the calculation of sales forecasting using the least squares method and the parabolic method produces a total sales forecast equal to the company's total sales realization, which is Rp. 4,562,422,500. The most appropriate sales forecasting method applied to PT Industri Susu Alam Murni (ISAM) is the parabolic method because the value of SKP obtained is the smallest compared to the method used by the company and the least squares method. The preparation of the sales budget using the quadratic method for July 2021 to June 2022 obtained a total budget of Rp. 8,875,295,327.

Rancangan Sistem Informasi Akuntansi Penjualan Tunai Pada Dapur Kue Tiara Sari - Ciparay Ghina Rahmafitri; Sugih Sutrisno Putra
Indonesian Accounting Literacy Journal Vol 2 No 1 (2021): Indonesian Accounting Literacy Journal (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The purpose of this study is to provide suggestions regarding the design of cash sales accounting information systems in accordance with the company's activities. Because based on the results of observations, interviews, and documentation data that has been obtained, the accounting information system for cash sales of Dapur Kue Tiara Sari still uses a manual calculation process by adding up the sales results and goods sold into the book. In addition, the company does not have a flowchart or SOP that is used as a reference material to ensure the quality of the data obtained. The research method used is a qualitative case study method. Methods of data collection in this study through interviews, documentation, and observation. The result of this research is the design of manual and computerized cash sales accounting information system. The design manual system consists of the implementation procedure, the document design used, and the internal control system that is created to increase the effectiveness and efficiency of the company's performance in carrying out daily activities. For a computerized system, the design consists of implementation procedures, and detailed system design in the form of table designs and input output designs.

Perhitungan Break Even Point (BEP) dan Margin of Safety (MOS) Sebagai Alat Perencanaan Laba Thania Putri Liestiana; Ira Novianty
Indonesian Accounting Literacy Journal Vol 1 No 3 (2021): Indonesian Accounting Literacy Journal (July 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This research was conducted on UMKM Makroni NR Ciamis who have not done a good profit planning. The purpose of this study was to find out how profit planning was carried out, the number of Break Even Points (BEP) and Margin of Safety (MOS) at UMKM Makroni NR Ciamis. The research method applied is descriptive method with a quantitative approach. The types of data used are qualitative data and quantitative data with the data sources being primary data and secondary data. Data collection techniques used are interviews and documentation. The steps taken are to classify costs into fixed costs and variable costs, calculate contribution margin, BEP, target sales volume and MOS. Based on the calculation, the BEP generated is Rp. 5,466,406 and the resulting MOS is 94.33%. The results of this study are expected to help companies in carrying out optimal profit planning through the calculation of BEP and MOS.

Analisis Efektivitas Dan Efisiensi Anggaran Belanja Langsung Perwakilan Badan Kependudukan Dan Keluarga Berencana Nasional Provinsi Jawa Barat Tahun Anggaran 2016-2020 Nadia Resti Oktaviani; Vina Citra Mulyandani
Indonesian Accounting Literacy Journal Vol 2 No 2 (2022): Indonesian Accounting Literacy Journal (March 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

In the Representatives of BKKBN of West Java Province as one of the government's institutions that uses funds from the public sector in carrying out its programs and hopes that all activities are following the criteria for efficiency in the use of resources and effective in achieving the goals/targets that had been established. The purpose of this study discusses the level of effectiveness and efficiency of Direct expenditure budget in the Representatives of BKKBN of West Java Province. The method used is quantitative descriptive, namely by analyzing data targets, budget realization and direct expenditure budget realization for 2016-2020. The criteria of effectiveness and efficiency in Direct expenditure budget of the Representatives of BKKBN of West Java Province is varied, the average level of effectiveness is 83.58%, which shows the criteria obtained are quite effective and the average level of efficiency is 77.28%, which shows the criteria obtained are efficient.

Analisis Manajemen Persediaan Dengan Metode Economic Order Quantity (EOQ) Pada Persediaan Bahan Baku UKM Bydevina Delia Adni Prihasti; Arie Apriadi Nugraha
Indonesian Accounting Literacy Journal Vol 1 No 3 (2021): Indonesian Accounting Literacy Journal (July 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

UKM Bydevina is an online-based home industry that focuses on hijab and muslim clothing. However, the company has not implemented proper inventory management in running the business. The order quantity of raw materials is only based on estimaste and there is no inventory costs calculation. This study aims to determine UKM Bydevina’s policy in managing raw material inventory, managing raw material inventory using the EOQ method and comparing inventory costs before and after applying the EOQ method. A descriptive-quantitative method is employed in this research. The data was collected thorugh documentation, interview and observation. The result shows that the EOQ for Diamond Fabric is 2.731 yards/order, Moscrepe Fabric is 2.581 yards/order, Rayon Fabric is 763 yards/order and Bubble Pop Fabric is 1.978 yards/order. Then, the company can save inventory costs for Diamond Fabric by Rp 2.102.678 or 12,2%, Moscrepe Fabric by Rp 1.266.937 or 9,6%, Rayon Fabric by Rp 394.052 or 6,2% and Bubble Pop Fabric by Rp 372.426 or 5,3%.

Analisis dan Perancangan ROP, EOQ, Safety Stock Sistem Pengendalian Persediaan Bahan Baku Pada Rumah Makan Bubur Ayam Citarasa Intishar Ghinawijaya Katiandagho; Rendra Trisyanto
Indonesian Accounting Literacy Journal Vol 2 No 1 (2021): Indonesian Accounting Literacy Journal (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Inventory is the most crucial aspect in restaurant business, good control is needed so that operational activities can run smoothly. In ‘RM Bubur Ayam Citarasa’, the quantity of raw material inventory purchased is based on estimates and intuition so that the inventory costs incurred are not efficient. The purpose of this study is to find out the economical order quantity for each raw material, how much safety stock should be provided and when reordering should be done. The type of data used is quantitative data and is equipped with qualitative data which is then analyzed using the EOQ, Safety Stock and Reorder Point formula. As a result, the company could save Total Inventory Costs for it’s twelve raw materials up to Rp2,290,219 with the EOQ Method. In order for the quantity of raw material can be monitored properly, researcher designed a simple inventory application using Ms. Excel.

Pengaruh GCG dan ERMTerhadap Kinerja Perusaaan Berbasis BSC Amanda Sri Ningrum; 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 examine how big the significant influence of Good Corporate Governance and Enterprise Risk Management on Company Performance at PT Pos Indonesia (Persero) on Bandung City. The source of data in this study is primary data with the method of collecting data through closed questionnaires distributed to 34 respondents. The research method used is a quantitative method with the data analysis technique used is path analysis using the Statistical Package for Social Sciences (SPSS) version 26 software. The results of this study indicate that simultaneously GCG and ERM have a positive and significant effect on the performance of PT Pos Indonesia (Persero) which is 38.7%.

Analisis Perhitungan Titik Impas Produk Susu Murni, Yoghurt, dan Keju Mozzarella Hanifa Khoirunnisaa Heryanto; Arwan Gunawan
Indonesian Accounting Literacy Journal Vol 2 No 1 (2021): Indonesian Accounting Literacy Journal (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Micro, Small and Medium Enterprises (MSMEs) as economy pillars in Indonesia must have a business planning. Calculation of the break-even point can be used to determine the minimum sales of products, prepare sales and profit budget, and monitor business performance. This study aims to help SMEs Sapi Mandiri Cipageran in calculating the break-even point. This type of research is qualitative with descriptive analysis. Data obtained from observation, direct interviews and documentation. The results showed that break-even point in pure milk products is 17,7 liters per day or 530 liters per month for one cow. In rupiah, sales reach the break-even point in the amount of Rp33.909.238. Then for yogurt products, the break-even point value is 20 bottles of yogurt or equal to Rp159.186. Meanwhile, the break-even value of mozzarella cheese products is 10 units or equal to Rp1.016.667.

Perancangan Model Akuntansi Pokok untuk Menyusun Laporan Keuangan Berdasarkan SAK EKMKM Lulu Raihana Fakhira; Arie Apriadi Nugraha
Indonesian Accounting Literacy Journal Vol 2 No 1 (2021): Indonesian Accounting Literacy Journal (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to design a basic accounting model that can assist Usaha Bumbu Kita in the organization of various transactions, forms, and records to produce financial reports that present accurate and detailed financial information. This study uses a qualitative research method with a case study approach. Data collection techniques were carried out using participatory observation, interviews, and documentation. The results of the study indicate that Usaha Bumbu Kita does not have a financial recording and reporting system by accounting principles yet. In this study, proposals for financial recording and reporting are given by designing an organizational structure, a list of accounts, accounting policies, supporting documents, a flowchart that includes the sales, purchase, and preparation of financial statements. In addition, this research also produces a financial report for the April 2021 period that is following the provisions of SAK EMKM as a recommendation material to the manager of Usaha Bumbu Kita.

Page 7 of 22 | Total Record : 220

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Setiawan

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ialj@polban.ac.id

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

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Jawa barat

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

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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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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