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INDONESIA
Indonesian Accounting Research Journal
Published by Politeknik Negeri Bandung
ISSN : -     EISSN : 27471241     DOI : https://doi.org/10.35313/iarj
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Indonesian Accounting Research Journal (IARJ) is published by Jurusan Akuntansi Politeknik Negeri Bandung. It is published quarterly a year in October, February, and June. Indonesian Accounting Research Journal (e-ISSN 2747-1241) focusing on various themes, topics, and accounting aspects, including (but not limited) to the following topics: Public sector accounting, Management accounting, Auditing, Corporate Governance, Behavioral Accounting, Accounting Education, Taxation, Accounting information system, Sustainability reporting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 180 Documents
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Pengaruh Kontribusi Pajak Restoran Terhadap Pendapatan Asli Daerah Di Kota Bandung Ayudya Renindita; Ira Novianty
Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (519.73 KB) | DOI: 10.35313/iarj.v1i1.2355

Abstract

Based on law number 12 of 2008 concerning Regional Government, it provides opportunities and flexibility for regional governments to be able to develop their regions to the maximum, or commonly known as regional autonomy. The purpose of this study is to determine the effect of restaurant tax contributions on local revenue in the city of Bandung. This study used a quantitative descriptive method with a sample size of 96 months. The type of data used is quantitative data with secondary data from the Regional Revenue Management Agency and the Bandung City Financial and Asset Management Agency. The results of this study indicate that restaurant tax has a partially significant effect on local revenue in the city of Bandung. The Adjusted R Square value of 0.595 means that local revenue is affected by 59.5% by restaurant tax and the remaining 40.5% is influenced by other variables not examined in this study.
Analisis Implementasi Pelayanan Administrasi Terpadu Kecamatan (PATEN) Terhadap Kualitas Pelayanan Publik Di Kecamatan Bojongsoang Muhammad Gilang Pratama; Etti Ernita Sembiring
Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.237 KB) | DOI: 10.35313/iarj.v1i1.2356

Abstract

This study aims to describe and find out the quality of public services by implementing PATEN in Bojongsoang District. This research uses descriptive qualitative method with 5 determinants according to Parasuraman (1988) to measure the quality of service. The results of this study include PATEN that have been implemented quite well in Bojongsoang District, but there are some things that are not yet optimal. The quality of public services in Bojongsoang District is quite good, people who gets service is satisfied with the services. obstacles faced by Bojongsoang District in implementing PATEN is network constraints which sometimes have problems as well as maintenance causing Bojongsoang District to not be able to provide one-day service to the community, broken queuing machines have not been repaired even though they have proposed repairs. and the incomplete service procedure flowchart for each service resulted in the discovery of people carrying incomplete document requirements.
Pengaruh Rasio Derajat Desentralisasi, Rasio Ketergantungan Keuangan Daerah, Dan Rasio Tingkat Pembiayaan SiLPA Terhadap Alokasi Belanja Modal Pada Pemerintah Kabupaten/Kota Di Provinsi Jawa Barat Yulistiani Marlianita; Suji Abdullah Saleh
Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (600.657 KB) | DOI: 10.35313/iarj.v1i1.2357

Abstract

This research aimed to be examine the significant effect indicator of financial performance, namely the degree of decentralization ratio, dependency level ratio, and SiLPA financing rate ratio on the allocation ofc apital expenditure in the regencies/municipalities in West Java Province. The data used in this study was secondary data concisting Statement of Budget Realization of 27 regencies/municipalities in West Java Province 2014-2018 which were obtained from report of audit findings (LHP) by national Audit Board (BPK) of West Java Province. Data analysis method in this research used Random Effect Model (REM) by using Eviews 9 software. The results of this study show that simultaneously the degree of decentralization ratio, regional financial dependence ratio, and SiLPA Financing rate ratio has a significant effect on the allocation of capital expenditures. However, partially the degreeoof decentralization ratio and regional financial dependence ratio does not has a significant effect on the allocation of capital expenditure while the SiLPA financing rate ratio has a significant effect on the allocation of capital expenditure in regencies/municipalities in West Java Province with a coefficient determination value is 0.437352.
Pengaruh Penerapan Anggaran Berbasis Kinerja Terhadap Akuntabilitas Kinerja Instansi Pemerintah (Studi Pada Satuan Kerja Perangkat Daerah Kota Bandung) Ferina Anggraeni; Suji Abdullah Saleh
Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.41 KB) | DOI: 10.35313/iarj.v1i1.2358

Abstract

The budget function as an instrument of public accountability for the management of public funds. To support this, the government needs a good approach in order to achieve predetermined goals. Performance-based budgets are used by the government as a reference in preparing budgets to achieve performance goals and targets and to meet performance accountability. This study aims to determine how the implementation of performance-based budgeting and performance accountability of government agencies in Bandung City Regional Work Units, as well as to analysis the effect of implementing performance-based budgets on the performance accountability of government agencies. The research method used in this research is quantitative. The sampling technique used purposive sampling. The sample was selected based on certain criteria, namely 26 SKPDs with the status of regional offices and regional agencies in Bandung City. Data collection was carried out by distributing questionnaires to the planning or budgeting sector and the field of finance or accounting, the number of respondents in this study was 70 people. The method of analysis in this study uses simple linear regression analysis with the help of SPSS 24 Software. The results show that the implementation of performance-based budgets has a positive and significant effect on the accountability of the performance of government agencies.
Analisis Implementasi Sistem Pengendalian Intern Pemerintah (SPIP) Pada Pemerintah Daerah Kota Cimahi Via Nur Anisa; Ahmad Syarief
Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.603 KB)

Abstract

This study aims to determine the implementation of the Government Internal Control System (SPIP) in the Regional Government of Cimahi City based on Peraturan Pemerintah No. 60 Tahun 2008 concerning Government Internal Control System (SPIP) and the implementation constraints based on the five elements of SPIP, namely control environment, risk assessment, control activities, information and communication, as well as monitoring internal control. This research method is a qualitative descriptive study with an interpretive approach where data collection is carried out by interview, observation, and documentation study. The data analysis technique used is the Miles and Huberman model analysis technique. The results of this study indicate that of the five elements, the Regional Government of Cimahi City has only implemented the elements of information and communication as well as internal control monitoring, while the other three elements have not been implemented adequately because all parameters have not been implemented due to implementation constraints, namely lack of socialization, inadequate implementation. risk assessment, evaluation and documentation activities that have not been maximal, as well as a lack of commitment to the implementation of SPIP.
Pengukuran Kinerja Dinas Kebudayaan, Pariwisata, Kepemudaan, Dan Olahraga Kota Cimahi Dengan Pendekatan Balanced Scorecard Dillah Nur Laila; Dian Imanina Burhany
Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (359.752 KB)

Abstract

This research aims to measure the performance of the Ministry of Culture, Tourism, Youth, and Sports (Disbudparpora) cimahi city by using a balanced scorecard approach. Performance measurement is based on four balanced scorecard perspectives, namely financial, customer, internal business process, and growth and learning. This type of research is quantitative descriptive research. Data collection using documentation methods, questionnaires, and interviews. The financial perspective is measured using Regulation of the Peraturan Menteri Keuangan (PMK) No. 214 of 2017, while the non-financial perspective is measured by the Likert Scale (five scales). The results of this study show that: (1) The performance of the financial perspective is less good in terms of budget absorption, very efficient in terms of efficiency ratio, and less effective in terms of effectiveness ratio, (2) The performance of the customer's perspective is quite satisfactory, (3) The performance of the internal business process perspective is very satisfactory, (4) The performance of the learning and growth perspective is quite satisfactory. (5) The overall performance is quite good.
Analisis Faktor-Faktor Yang Memengaruhi Potensi Penerimaan Pajak Parkir Di Kabupaten Bandung Barat (Studi Kasus Pada Badan Pengelolaan Keuangan Daerah Kabupaten Bandung Barat) Anida Iqlima Pitriyani; Usmani
Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.722 KB)

Abstract

One component of the local tax in West Bandung Regency is the parking tax. In 2014-2018 parking tax receipts always increased and reached the target. However, in such an increase the parking tax is the type of local tax with the least revenuei compared to other taxes, whereas when viewed from potential, the parking tax has great potential. Thei purposei ofi thisi studyi isi toi findi outi thei factorsi thati affecti parking tax receipts in West Bandung Regencyi. The results of this study show there are factors that influence parking tax receipts including thei numberi ofi vehiclesi, thei numberi ofi WPi, thei availability ofi parkingi lots, parking rates, policies, and internal factors in the form of disagreements regarding the division of land between taxes and parking levies from BPKD and DISHUB
Evaluasi Efektivitas Pengawasan Dalam Pelaksanaan Fungsi Inspektorat (Studi Kasus Pada Inspektorat Daerah Kabupaten Garut) Iyul Hendriyani; Ahmad Syarief
Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.693 KB)

Abstract

The problems faced by the Garut District Inspectorate have not carried out activities in accordance with the planned targets and their realization, especially in relation to time. This research is to know and explain the implementation process, constraints in implementation, the cause of implementation constraints and the effectiveness of implementing functions carried out by the Garut District Inspectorate. This type of research is qualitative research with a case study approach. The results of the study showed that the implementation of the function of garut district inspectorate was in accordance with the regulations and regulations. The effectiveness of the supervision of Garut District Inspectorate has not been effective because of the three indicators, namely the target, objectives and time has not been achieved entirely due to the amount of work while the quantity of human resources is limited so that the implementation time becomes late.
Pengaruh Pendapatan Asli Daerah, Dana Perimbangan Dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten Dan Kota Di Provinsi Jawa Barat Ihsan Wahyudin; Hastuti
Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.137 KB)

Abstract

The financial performance of local governments is a picture of the success of local governments in managing their regional finances. The purpose of this study was to determine the effect of partially and simultaneous regional original income, balance funds and capital expenditure on the financial performance of district and city local governments in West Java province. This research is a research that uses descriptive quantitative approach. The subjects in this study were 27 districts and cities in the province of West Java. The data used in this study are secondary data in the form of local government financial reports in West Java province in the 2014-2018 fiscal year obtained from the Badan Pusat Statistik and the Badan Pemeriksa Keuangan. Data analysis techniques in this study used simple linear regression analysis and multiple linear regression analysis. The results of the study showed that Original Local Government revenues had a positive and significant effect on the financial performance of local governments. Fiscal Balance Transfer have a positive and significant effect on the financial performance of local governments, Capital Expenditure hasn’t a significant positive effect on the financial performance of local governments. Simultaneously Original Local Government Revenue, Fiscal Balance Transfer and Capital Expenditure have a significant positive effect on the financial performance of local governments.
Pengaruh Efektivitas dan Kontribusi Penerimaan Pajak Daerah Terhadap Pendapatan Asli Daerah Kabupaten Bandung Rina Amalia Putri Wahyuni; Khozin Arief
Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (333.239 KB)

Abstract

This research is a quantitative descriptive research. This research aims to determine the level of effectiveness and contribution of local taxes to the Local Government Revenue of Bandung District. Subjects in this research is Bandung District and Local Government Revenue in 2015-2019. This research was conducted by using quantitative methods with a descriptive approach. Sample in this research is 60 months from January 2015 to December 2019. Multiple linear regression was used in data analysis using SPSS Version 25.0. The results of this study indicate that the Effectiveness of Local Taxes (X1) partially has no significant and positive effect on local government revenue (Y). While the Local Tax Contribution (X2) is partially positive and significant effect on Local Government Revenue (Y) of 23,24%. Simultaneously the Effectiveness and Contribution of Local Taxes affect on Local Government Revenue was 25,6% while 74,4% was influenced by other causes outside this research.

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