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[Analisis Perhitungan Harga Pokok Produksi Menggunakan Activity-Based Costing System Dalam Menentukan Harga Jual ]]>
<![CDATA[Ayu Uswatun Hasanah]]>;
<![CDATA[Suji Abdullah Saleh]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 2 No 1 (2021): Indonesian Accounting Literacy Journal (November 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (530.324 KB)
|
DOI: 10.35313/ialj.v2i1.3262
<![CDATA[The company is expected to be able to face business competition among the company's competitors by achieving profit targets by the company. The purpose of this study is to compare the calculation of the cost of production using the traditional costing method and the ABC system in increasing the accuracy for determining the selling price. This type of research is descriptive quantitative. The types of data used are subject and documentary data. This research requires primary data sources. Data collection techniques using interviews, observation, and documentation. The data analysis technique uses the ABC System to calculate the cost of goods manufactured and the selling price formula. The results of this study, there is a cost distortion in traditional costing. The traditional costing factory overhead is allocated using one cost driver, while the ABC System is assigned several cost drivers. With the ABC System, cost components can be allocated to products appropriately based on their use.]]>
<![CDATA[Penyusunan Laporan Keuangan Berdasarkan SAK EMKM (Studi Kasus Pada UMKM Edward Konveksi) ]]>
<![CDATA[Rizky Cahya Maulana]]>;
<![CDATA[Vina Citra Mulyandani]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 1 No 3 (2021): Indonesian Accounting Literacy Journal (July 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (612.215 KB)
|
DOI: 10.35313/ialj.v1i3.3267
<![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 as a tool to measure the company's performance and as a matter of consideration in making decisions. This research is aimed at MSMEs who have not made financial statements. MSMEs Edward Konveksi 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 Edward Konveksi, and compile financial statements based on SAK EMKM. The research method used is a qualitative descriptive method. Data collection techniques are interviews, observations and documentation. This research shows that MSMEs Edward Konveksi have not made financial records and have not compiled financial statements based on SAK EMKM.]]>
<![CDATA[Pengaruh Employee Downsizing Terhadap Kinerja Keuangan Perusahaan ]]>
<![CDATA[Ghinaa Khoirunnisa]]>;
<![CDATA[Jouzar Farouq Ishak]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 2 No 2 (2022): Indonesian Accounting Literacy Journal (March 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (261.398 KB)
|
DOI: 10.35313/ialj.v2i2.3270
<![CDATA[Employee downsizing is one of the strategies that many carried out during the Covid-19 pandemic to reduce the company's costs while increasing revenue. Therefore, the authors conducted this study intending to find out the effect of employee downsizing on financial performance projected by Return on Asset (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). The sampling technique used is purposive sampling by setting certain criteria so that obtained as many as 33 companies meet the criteria. The research method used is quantitative descriptive method with Multivariate Analysis of Variance (MANOVA) using SPSS 25. The result of this study is the known effect of employee downsizing on financial performance projected with ROA, ROE, and NPM is positive and significant simultaneously. Partially, employee downsizing has a positive and no significant effect on ROA or ROE but has a positive and significant effect on NPM.]]>
<![CDATA[Analisis Dan Perancangan Software Aplikasi Sistem Informasi Akuntansi Harga Pokok Produksi ]]>
<![CDATA[Feri Andrian]]>;
<![CDATA[Sudjana]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 2 No 1 (2021): Indonesian Accounting Literacy Journal (November 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1081.322 KB)
|
DOI: 10.35313/ialj.v2i1.3271
<![CDATA[During the COVID-19 Pandemic, PT Cakra Terang had to adjust its information system. The Accounting Information System for Cost of Production becomes the object of this research. The results of the comparative analysis of the Company's method and the Full Costing method, there is an average difference of Rp.550, -. This is because the basis difference in costing in the Company's method is less clear, compared to the Full Costing method. Thus, the Full Costing method is used in the proposed Design of Accounting Information System Applications for Cost of Production with the System Development Life Cycle and Rapid Application Development methods. This application can manage the recording and calculation of the production process and produce a final report on the Cost of Production and selling prices as well as managing the inventory of raw materials. This application can be accessed online which is equipped with access rights.]]>
<![CDATA[Pengaruh Profitabilitas, Solvabilitas, dan Rasio Pasar Terhadap Capital Gain ]]>
<![CDATA[Fitria Haeranisa]]>;
<![CDATA[Sudjana]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 2 No 2 (2022): Indonesian Accounting Literacy Journal (March 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (261.398 KB)
|
DOI: 10.35313/ialj.v2i2.3279
<![CDATA[This study aims to analyze the effect of Return On Assets, Debt To Equity Ratio and Earning Per Share on stock returns listed on the Indonesia Stock Exchange in 2015-2019. This type of research is quantitative research using secondary data from financial reports from consumer goods companies listed on the Indonesia Stock Exchange in 2015-2019. In determining the sample is done by using purposive sampling. The number of samples in this study were 28 companies with a total of 85 observations that met the criteria for observation. This study uses two independent variables, namely Return On Assets (X1), Debt To Equity Ratio (X2) and Earning Per Share (X3) and one dependent variable, namely stock returns (Y). The data analysis technique used multiple linear regression analysis and statistical analysis was carried out with the help of IBM SPSS 25. The findings in this study, partially Return On Assets and Debt To Equity Ratio have a positive and significant effect on stock returns. While Earning Per Share has no significant effect on stock returns. Simultaneous testing shows that Return On Assets, Debt To Equity Ratio and Earning Per Share have a significant effect on stock returns.]]>
<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING ]]>
<![CDATA[Yulia Prisselya Hutagalung]]>;
<![CDATA[Sugih Sutrisno Putra]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 2 No 2 (2022): Indonesian Accounting Literacy Journal (March 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (438.701 KB)
|
DOI: 10.35313/ialj.v2i2.3293
<![CDATA[This study aims to determine whether corporate social responsibility has a positive and significant effect on firm value, and whether profitability is able to strengthen the relationship of corporate social responsibility to firm value. This type of research uses quantitative methods. Data analysis techniques in this study use SPSS 25 tools. are classical assumption test, hypothesis test, regression analysis and MRA (moderated regression analysis). The result of the research is that CSR has no effect on firm value, and profitability is able to strengthen the relationship between CSR and firm value]]>
<![CDATA[Analisis Tingkat Kesehatan Koperasi Berdasarkan Perdep Kementerian Koperasi dan Usaha Kecil Menengah Nomor 06/Per/Dep.6/IV/2016 ]]>
<![CDATA[Ilyas Nur Shiddiq]]>;
<![CDATA[Arwan Gunawan]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 2 No 2 (2022): Indonesian Accounting Literacy Journal (March 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (190.653 KB)
|
DOI: 10.35313/ialj.v2i2.3295
<![CDATA[Health level analysis is needed to assist development. The Mitra Sejahtera Credit Cooperative in 2018 - 2020 has not been assessed so that its health is not yet known. If, after the analysis, it is found that the inhibiting factors can be used as suggestions and input. The purpose of this study was to analyze the health level of Mitra Sejahtera Credit Cooperatives based on the Ministry of Cooperatives and Small and Medium Enterprises Decree Number 06/Per/Dep.6/IV/2016. The method used in this research is descriptive qualitative method with data collection techniques, documentation and interviews. This research shows different results in every aspect, there are aspects that are already good and still need to be improved. Overall, the results of the study show that the Mitra Sejahtera Credit Cooperative in 2018 and 2019 was in the fairly healthy category because it obtained scores of 71.60 and 72.60, respectively. Whereas in 2020 it obtained a score of 64.40 so it was in the category under supervision.]]>
<![CDATA[Analisis Penerapan Insentif PPh Final UMKM Ditanggung Pemerintah ]]>
<![CDATA[Miftah Fauzi]]>;
<![CDATA[Yeti Apriliawati]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 1 No 3 (2021): Indonesian Accounting Literacy Journal (July 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (295.771 KB)
|
DOI: 10.35313/ialj.v1i3.3299
<![CDATA[This research has a purpose to find out how the application of final income tax incentive borne by the Government MSMEs in KPP Pratama Kuningan, as well as the obstacles encountered and the solutions taken. The method used in this research is qualitative research methods. Data collection techniques are carried out through interviews, and documentations. Data analysis techniques are carried out through data collection, data reduction, data display, conclution drawing and verification. The validity of the data was tested by source triangulation. The results showed that the application of final income tax incentives for MSMEs at KPP Pratama Kuningan was good. However, there are obstacles in the socialization process, differences in taxpayer data, and an error in the DJP Online system. The resolution of the obstacles that were carried out included using social media in disseminating information, make an official report (BA) Changes, providing feedback to the DJP Online system holder, and providing consultation facilities via WhatsApp Help Desk. This solution has increased taxpayers who receive final income tax incentives borne by the government.]]>
<![CDATA[Pengaruh Penerapan Total Quality Management Terhadap Kinerja UMKM ]]>
<![CDATA[Auliya Firyal Zahrah]]>;
<![CDATA[Arie Apriadi Nugraha]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 2 No 2 (2022): Indonesian Accounting Literacy Journal (March 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (403.402 KB)
|
DOI: 10.35313/ialj.v2i2.3300
<![CDATA[This rapid development has caused business competition between MSMEs to become increasingly fierce and requires MSMEs to make maximum efforts to improve their abilities to be able to compete with other business. In order to compete, MSMEs can improve their quality by implementing a business strategy and management approach, namely TQM. This research aims to determine the effect of total quality management implementation on MSMEs performance in the Culinary Sector MSMEs in Coblong Sub-district, Bandung. Measuring the implementation of total quality management uses the characteristic dimensions of total quality management and performance measurement uses the performance dimensions of MSMEs. The type of research used is quantitative research using primary data from MSMEs and IBM SPSS v25 application. The sample used is determined using the Slovin formula with a number of 55 respondents selected using purposive sampling method. The data analysis technique used simple linear regression analysis. The results of this study indicate the effect of 63,5% of the application of total quality management on the performance of MSMEs in the Culinary Sector MSMEs in Coblong Sub-District, Bandung.]]>
<![CDATA[Pengukuran Kepuasan Pengguna Layanan Pajak E-Filing Menggunakan IPA (Importance Performance Analysis) Studi Kasus Di Universitas Pendidikan Indonesia ]]>
<![CDATA[Visma Dewi Damayanti]]>;
<![CDATA[Arry Irawan]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 1 No 3 (2021): Indonesian Accounting Literacy Journal (July 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (597.832 KB)
|
DOI: 10.35313/ialj.v1i3.3301
<![CDATA[Tax is one of the sources of state revenue. Every citizen who has an income of up to 60 million and above is obliged to report taxes to the Directorate General of Taxes. Tax reporting by taxpayers is currently done online through e-filing. Every taxpayer in their online tax reporting has the ability to use the internet, but in practice the tax reporting experiences several obstacles. For this tax reporting, it is expected that taxpayers have convenience in tax reporting, so that taxpayers feel satisfied. The satisfaction of this service needs to be investigated specifically. This research was conducted on employees and lecturers at the University of Education Indonesia. The purpose of this study is to determine the expectations and performance of tax services by the Directorate General of Taxes. The research method uses descriptive data analysis with IPA (Importance Performance Analysis)]]>
