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[Implementasi Just In Time System Dalam Meningkatkan Efisiensi Biaya Persediaan Bahan Baku ]]>
<![CDATA[Selvi Indri Susanti]]>;
<![CDATA[Khozin Arief]]>
<![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.v1i3.3302
<![CDATA[This study aims to look at the implementation of the Just In Time system in managing raw material inventory on inventory cost efficiency at the Much Desserts company. The research method used in this research is descriptive qualitative. Sources of data used are primary and secondary data sources with data collection techniques by observation, interviews, and documentation. From the results of research using the Just In Time system to control raw material inventory, it shows that there is an inventory cost efficiency of Rp3,646,429,- for raw materials for granulated sugar, whipping cream and milk with the percentage level of cost efficiency reaching 75%, 83,1%, and 75%.]]>
<![CDATA[Rancangan Penyusunan Laporan Keuangan berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM) pada UMKM Makaroni Nyinyir ]]>
<![CDATA[Anisya Hilmia]]>;
<![CDATA[Ahmad Syarief]]>
<![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.v2i2.3317
<![CDATA[The purpose of this study was to determine the accounting system, to determine the design of the bookkeeping process, the design of the preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Makaroni Nyinyir SMEs. The benefits of this research are as reference material for further research and as input for MSME actors in making financial reports in accordance with SAK EMKM. The research method used by the author in this study is a descriptive qualitative research method. Data collection techniques used are interviews and documentation. The results of this study indicate that the company has only recorded cash receipts and disbursements in a single entry and has not prepared financial statements in accordance with applicable standards. So to solve these problems, the authors designed the bookkeeping process and drafted the preparation of financial statements. The report prepared by the author is 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 June 2021. With this research, it is hoped that Makaroni Nyinyir can know and be able to prepare financial statements in accordance with SAK EMKM.]]>
<![CDATA[Pengaruh Economic Value Added (EVA) Dan Market Value Added (MVA) Terhadap Return Saham ]]>
<![CDATA[Raja Jefry Erwin Yoshua S.]]>;
<![CDATA[Rahma Nazila Muhammad]]>
<![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.v1i3.3319
<![CDATA[The purpose of this study was to determine the effect of EVA and MVA on stock returns. The population used the Consumer Goods Industry sector companies listed on Bursa Efek Indonesia in 2018-2020. Sample selection used purposive sampling method using certain criteria. In analysing the research data used multiple linear regression analysis techniques. Based on the results it was found that partially with the t-test EVA had a significant on stock returns, while MVA had no significant on stock returns. Simultaneously with the F-test, EVA and MVA have a significant effect on stock returns.]]>
<![CDATA[Analisis Pengaruh Capital Adequacy Ratio dan Komite Audit Terhadap Profitabilitas Perusahaan Perbankan di Era Pandemi Covid-19 ]]>
<![CDATA[Rhiesmia Sukma]]>;
<![CDATA[Dian Imanina Burhany]]>
<![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.v2i1.3324
<![CDATA[The bank's financial performance can be evaluated by profitability. In the era of the Covid-19 pandemic, especially during 2020 (March-December 2020), the profitability ratio of banks in Indonesia showed a decline. The ratio to measure the profitability of a bank is Return On Assets (ROA). ROA is important for banks because ROA is used to measure the effectiveness of the company in generating profits by utilizing its assets. Many factors affect ROA, including the Capital Adequacy Ratio (CAR) and the audit committee. To determine the effect of the Capital Adequacy Ratio (CAR) and the audit committee on the profitability of banking companies listed on the Indonesia Stock Exchange in 2020. This type of research is quantitative with a descriptive approach. The research sample uses a purposive sampling technique with the criteria of banking companies that publish Annual Reports in 2020, which are 43 banks. The data analysis method used is multiple linear regression analysis. The results of the study found that partially CAR had a positive and significant effect on ROA, but the audit committee had no significant effect on ROA. Furthermore, the CAR and the audit committee together (simultaneously) have no effect on ROA.]]>
<![CDATA[Penyusunan Laporan Keuangan Berdasarkan PSAK 109 Menggunakan Microsoft Excel 2019 Pada Program Sedekah Berjamaah BMKA Salman ITB ]]>
<![CDATA[Nurul Hasanah]]>;
<![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 ]]>
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DOI: 10.35313/ialj.v2i2.3344
<![CDATA[This final project, entitled "Preparation of Financial Statements Based on PSAK 109 Using Microsoft Excel 2019 at BMKA Salman ITB Sedekah Berjamaah Program" is a qualitative study that aims to find out how to compile financial reports in the congregational alms program using Microsoft Excel 2019 and accordance with PSAK 109. The method used in this research is descriptive method. Data was collected through interviews, observation and documentation. The results of this study indicate that the recording of financial statements in this congregational alms program uses Microsoft Word and Excel but is not in accordance with accounting rules and the data collection still needs to be improved. As a solution to these problems, the researchers conducted the preparation and design of financial reports using Microsoft Excel. With the drafting of this financial report, it is hoped that it will facilitate the congregational alms program in making financial reports that are easier to understand and develop.]]>
<![CDATA[Perhitungan Rasio Keuangan sebagai Alat Penilaian Tingkat Kesehatan pada Koperasi Perbaikan Masyarakat Wanita (Permata) Kabupaten Kuningan ]]>
<![CDATA[Enci Unsriyani]]>;
<![CDATA[Arry Irawan]]>
<![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.v2i1.3347
<![CDATA[This research was conducted at the Women's Community Improvement Cooperative (Permata) Kuningan Regency. The research purpose is to determine the results of financial performance at Permata Cooperative. The research method is descriptive quantitative with data collection techniques using interviews and documentation. Data source used comes from Permata Cooperative's financial statements for 2016-2020. Based on the results for capital aspect, Permata Cooperative obtained total score of 10.50 points with predicate "Sufficiently Normal". For aspect of productive asset quality, obtained a total score of 24 points with predicate "Normal". For efficiency aspect, total score of 9 points was obtained with predicate "Normal". For liquidity aspect, it received the title "In Special Observation" with a score of 5 points in 2016-2019 and 3.75 points in 2020. Then for financial performance of Permata Cooperative, it obtained a score of 48.5 points for 2016-2019 and 47.25 points for 2020 with predicate "Sufficiently Healthy".]]>
<![CDATA[Analisis Perhitungan Cost-Volume-Profit (CVP) Sebagai Dasar Perencanaan Laba Pada UMKM Obot Fried Chicken ]]>
<![CDATA[Guruh Ardana]]>;
<![CDATA[Endah Dwi Kusumastuti]]>;
<![CDATA[Anny Suryani]]>
<![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.v2i1.3348
<![CDATA[The COVID-19 pandemic has affected all aspects of life, including the economy. In Indonesia, the most affected by the COVID-19 pandemic are MSMEs. The limited activities that can be carried out lead to reduced sales. Even in the midst of limited conditions, as an MSME, of course, you want to get optimal profits. This study aims to determine the selling price of the product that should be and the number of products that must be sold in order to get the expected profit on Obot Fried Chicken SMEs by using analysis cost-volume-profit. The type of research used is descriptive using analytical tools such as Contribution Margin, Break-even point, Operational Leverage, Margin of Safety, Profit Planning Analysis and Selling Price Determination at Obot Fried Chicken SMEs. The results of this study indicate that the selling price set is right to achieve the profit target of 30%. With a profit target of 30%, UMKM Obot Fried Chicken must be able to target product sales of 14.557 pcs with a sales target in rupiah of Rp.87.341.090]]>
<![CDATA[Pengaruh Persepsi Risiko dan Kepercayaan (Trust) pada Adopsi Layanan Fintech (Studi Kasus pada Layanan Pembayaran Digital Gopay) ]]>
<![CDATA[Eni Wijaya]]>;
<![CDATA[Riauli Susilawati]]>
<![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.v2i1.3355
<![CDATA[GoPay is the most popular digital payment in Indonesia. However, the increasing number of risks posed by GoPay adds to people's concerns in using GoPay. Even so, there are still some people who believe and continue to use it. Therefore, this study was conducted with the aim to determine whether there is an influence of perceived risk and trust in the use of GoPay services by using one of the constructs of the Technology Accepted Model (TAM), Actual Use. This study uses a quantitative approach. The data analysis technique used in this study is descriptive analysis and multiple linear regression. The results show that simultaneously perceived risk and trust affects the actual use of GoPay in Bandung. Partially, the perceived risk has a negative and significant effect on the actual use of GoPay. Meanwhile, trust has a positive and significant effect on the actual use of GoPay.]]>
<![CDATA[Perbandingan Kinerja Keuangan Perusahaan Telekomunikasi Di Indonesia Sebelum Dan Setelah Pandemi Covid-19 ]]>
<![CDATA[Muhammad Hafizh]]>;
<![CDATA[Hastuti]]>
<![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.v2i1.3359
<![CDATA[This study aims to determine the differences in the financial performance of telecommunications companies before the Covid-19 pandemic and after the Covid-19 pandemic. Financial performance is measured using several ratios, namely liquidity ratios, solvency ratios, and profitability ratios. The type of research conducted is descriptive quantitative research. The population in this study were all telecommunication companies listed on the IDX, namely 6 companies, the sample was collected from 4 company financial statements in 2019 and 2020 using the convenience sampling method. The analysis was carried out by comparing the liquidity ratios, solvency ratios, and profitability ratios of the sample companies before the Covid-19 pandemic and after the Covid-19 pandemic took place. The results of this study indicate that the telecommunications companies sampled experienced a decrease in almost all ratios analyzed during the Covid-19 pandemic, but did not experience a change in their financial performance status.]]>
<![CDATA[EVALUASI PENGENDALIAN INTERNAL SISTEM PENJUALAN TUNAI MENGGUNAKAN METODE CONTROL MATRIX ]]>
<![CDATA[Siti Eryana Sugiharto Putri]]>;
<![CDATA[SUJI ABDULLAH SALEH]]>
<![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.v2i2.3364
<![CDATA[Cash sales are one of the important activities in a company to ensure the continuity of the company's business. For this reason, an internal control system is needed that can make cash sales activities more effective and efficient. The purpose of this study is to determine the implementation and evaluation of the cash sales internal control system at the Sana Farma 2 Pharmacy. The method used is a qualitative method. The technique used in data collection is interviews, observation, and documentation which is strengthened by a questionnaire. The data analysis tool used is the control matrix based on the COSO (Committee of Sponsoring Organizations) framework. The results of the research show that the implementation of the cash sales internal control system at the Sana Farma 2 Pharmacy has fulfilled several internal control objectives, although it is not optimal because there are still several elements that have not been implemented. We recommend that Apotek Sana Farma 2 correct the shortcomings of the internal control system for more effective inventory management. Keywords: Internal control system, cash sales, control matrix, COSO.]]>
