Indonesian Accounting Research Journal
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.
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180 Documents
<![CDATA[Analisis Pengelolaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) Terhadap Peningkatan Pendapatan Asli Daerah ]]>
<![CDATA[Amelia Ramadayanti]]>;
<![CDATA[Arry Irawan]]>;
<![CDATA[Jouzar Farouq Ishak]]>
<![CDATA[ Indonesian Accounting Research Journal Vol 3 No 1 (2022): Indonesian Accounting Research Journal (October 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/iarj.v3i1.3372
<![CDATA[This research aims to analyze the management of PBB-P2 carried out by the local government of West Bandung Regency to increase PAD and what factors can affect the management of PBB-P2. This research uses qualitative research methods using Nvivo 12 Plus Software. The technique of collecting data are carried out by conducting interviews. The results indicate that West Bandung Regency Government has complied with the Regent's Regulation Number 19 of 2019. This research was found that the implementation of PBB-P2 management includes planning, implementation and supervision which have been carried out with the regulations and with optimal management of PBB-P2 can help to increase PAD revenus in the West Bandung Regency Government. In carrying out the management of PBB-P2 there are factors that influence the management to be not optimal there are NJOP, taxpayer awareness, Human Resources (HR), economic and database.]]>
<![CDATA[Analisis Akuntabilitas Pengelolaan Bantuan Pangan Nontunai pada Masa Pandemi Covid-19 (Studi Kasus pada Pemerintah Kabupaten Garut) ]]>
<![CDATA[Refy Amalia Putri]]>;
<![CDATA[Endah Dwi Kusumastuti]]>;
<![CDATA[Ira Novianty]]>
<![CDATA[ Indonesian Accounting Research Journal Vol 3 No 1 (2022): Indonesian Accounting Research Journal (October 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/iarj.v3i1.3399
<![CDATA[Abstract: One of the government’s policies in restoring the national economy from the effects of the Covid-19 pandemic is the noncash food assistance program. This program is a social assistance in the form of food that aims to increase the effectiveness and accuracy of social assistance distribution targets, and encourage inclusive finance. This study was conducted with the aim of knowing and explaining the implementation of accountability in the management of the Non-Cash Food Assistance program during the Covid-19 pandemic in the Garut Regency Government. The type of research used is qualitative research with a case study approach. Data collection techniques were by observation, interviews, and documentation studies. Based on the results of the research, it shows that the accountability of the management of the program has been carried out well. However, there is still accountability that has not running well still needs to be improved, so that program implementation can be maximized. Keywords : Accountability, Noncash Food Assistance]]>
<![CDATA[Analisis Efektivitas dan Efisiensi Realisasi Anggaran Belanja pada Dinas Perindustrian, Perdagangan, Energi dan Sumber Daya Mineral Kabupaten Garut ]]>
<![CDATA[Tiara Nurul Hidayat]]>;
<![CDATA[Etti Ernita Sembiring]]>;
<![CDATA[Darya Setia Nugraha]]>
<![CDATA[ Indonesian Accounting Research Journal Vol 3 No 1 (2022): Indonesian Accounting Research Journal (October 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/iarj.v3i1.4116
<![CDATA[This study aims to analyze the effectiveness and efficiency of budget realization at the Department of Industry, Trade, Energy and Mineral Resources in the 2018-2020 budget. This research is a quantitative research. data sources are secondary data and primary data in the form of a Budget Realization Report (LRA) and also in the form of interviews. Data analysis used by calculating the ratio of effectiveness and efficiency and also processing interview data. The results of the study show the criteria for the effectiveness of the implementation of the budget in 2018 with effective criteria, in 2019 with ineffective criteria and in 2020 the criteria are less effective. Efficiency Criteria The implementation of the budget in 2018 and 2019 shows that it has been efficient and in 2020 it is very efficient.]]>
<![CDATA[Efektivitas Bantuan Langsung Tunai Dana Desa Bagi Masyarakat Miskin Terdampak Pandemi Covid 19 di Desa Karamatwangi Kecamatan Cikajang ]]>
<![CDATA[Hikam Syahid Jayana]]>;
<![CDATA[Neneng Dahtiah]]>;
<![CDATA[Arwan Gunawan]]>
<![CDATA[ Indonesian Accounting Research Journal Vol 3 No 1 (2022): Indonesian Accounting Research Journal (October 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/iarj.v3i1.4118
<![CDATA[Penelitian ini dilatarbelakangid engan adanya Covid 19 yang berdampak terhadap perekonomian di Indonesia. Untuk mengatasi hal tersebut pemerintah mengeluarkan kebijakan untuk penanganan covid 19 ini, salah satunya dengan menerbitkan peraturan tentang pengelolaan dana desa. Dalam peraturan tersebut ditambahkan bahwa dana desa difokuskan untuk penanganan covid 19, salah satunya melalui BLTDD. Maka dari itu setiap desa harus merefocusing APBDes tahun 2020 sesuai dengan peraturan tersebut. Penelitian ini bertujuan untuk mengetahui bagaimana pelaksanaan bantuan langsung tunai dana desa dan bagaimana efektivitas bantuan langsung htunai dana desa bagi masyarakat miskin terdampak covidi19. Unit analisis dalam penelitian ini berada di Desa Karamatwangi Kecamatan Cikajang Kabupaten Garut. Jenis dan sumberidata yangidigunakan adalahidata subjek dan dokumenter dengan sumber data primer dan sekunder. Teknik pengumpulan data dilakukan dengan wawancara dan dokumentasi. Teknik validitas datanya adalah Triangulasi, Menggunakan bahan referensi dan member check . Teknik analisis data kualitatif yang digunakan adalah reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian menunjukkan BLTDD di Desa Karamatwangi sudah efektif dilihat dari ketepata hwaktu, ketepatan menentukan pilihan dan ketepatan sasaran.]]>
<![CDATA[Pengaruh Pemutihan Pajak Kendaraan Bermotor terhadap Penerimaan Pajak Pajak Kendaraan Bermotor Di Provinsi Jawa Barat Periode 2019-2020 ]]>
<![CDATA[Fachrel Ichlas]]>;
<![CDATA[Lili Indrawati]]>;
<![CDATA[Yanti Rufaedah]]>
<![CDATA[ Indonesian Accounting Research Journal Vol 3 No 1 (2022): Indonesian Accounting Research Journal (October 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/iarj.v3i1.4129
<![CDATA[This a study was conducted to measure how much influence there is in the implementation of the motor vehicle tax whitening program on motor vehicle tax receipts at the Regional Revenue Agency of West Java Province in 2019-2020. The analysis method uses classical assumption test, simple regression analysis, and hypothesis testing. Analysis of the processed data using the SPSS version 25.0 application. This study results that the abolition of motor vehicle tax has a significant effect on motor vehicle tax revenues. The magnitude of the effect of whitening motor vehicle taxes on motor vehicle tax revenues is 90%, while the remaining 10%’is influenced by other variables or factors not examined in this study.]]>
<![CDATA[Pengaruh Kompetensi Sumber Daya Manusia dan Tingkat Religiusitas terhadap Kualitas Laporan Keuangan dengan SPIP sebagai Variabel Intervening ]]>
<![CDATA[M. Fahrur Rozi]]>;
<![CDATA[Sugih Sutrisno Putra]]>;
<![CDATA[Yeti Apriliawati]]>
<![CDATA[ Indonesian Accounting Research Journal Vol 3 No 1 (2022): Indonesian Accounting Research Journal (October 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/iarj.v3i1.4135
<![CDATA[This study aims to determine the effect of human resource competence, the use of information technology, and the level of religiosity on the quality of financial reports with the government's internal control system (SPIP) as an intervening variable in the Local Government Agencies of Bandung City. The research method that used in this research is quantitative method. The population in this study is the Local Government Agencies of Bandung City with a sample of 26 Departments and Agencies under the Bandung City government. The data analysis method that used in this research is path analysis with the help of the SPSS application. The results showed that the competence of human resources and the level of religiosity had a positive and significant effect on the quality of financial reports either partially or simultaneously, as well as directly or indirectly through government internal control systems (SPIP).]]>
<![CDATA[Pengaruh Penerapan E-Procurement dan Kompetensi Pegawai Terhadap Pencegahan Kecurangan Pengadaan Barang dan Jasa ]]>
<![CDATA[Affillah Syayyid Kholby]]>;
<![CDATA[Vina Citra Mulyandani]]>;
<![CDATA[Rendra Trisyanto Surya]]>
<![CDATA[ Indonesian Accounting Research Journal Vol 3 No 1 (2022): Indonesian Accounting Research Journal (October 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/iarj.v3i1.4141
<![CDATA[Abstract: Procurement of government goods and services in the traditional way is known to have many loopholes for unscrupulous persons to commit fraud. To overcome this, the government innovates the e-procurement system. The E-procurement system cannot stand alone in preventing fraud, there must be other components such as human beings who have competence in conducting procurement. Although innovations have been made, fraud in goods and services is still common in the government, especially in South Tangerang City. This quantitative research using multiple linear regression was conducted to determine how much influence e-procurement and human resource competence have on the prevention of fraud in government goods and services in South Tangerang City. The results of this study indicate that the application of e-procurement and employee competence has a positive effect partially, and simultaneously has an effect on preventing fraud in goods and services.]]>
<![CDATA[Pengaruh Kompetensi Sumber Daya Manusia dan Penerapan Good Governance terhadap Akuntabilitas Kinerja Instansi Pemerintah ]]>
<![CDATA[Dea Meliana]]>;
<![CDATA[Sulistia Suwondo]]>;
<![CDATA[Dian Imanina Burhany]]>
<![CDATA[ Indonesian Accounting Research Journal Vol 3 No 1 (2022): Indonesian Accounting Research Journal (October 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/iarj.v3i1.4142
<![CDATA[Hasil penilaian evaluasi kinerja Dinas Sosial Kabupaten Garut sejak tahun 2018 hingga 2020 selalu memperoleh predikat B. Ini menunjukkan bahwa akuntabilitas kinerja pada Dinas Sosial masih perlu adanya perbaikan. Kepala Sub bagian perencanaan, evaluasi dan pelaporan Dinas Sosial mengatakan hal tersebut terjadi dikarenakan adanya permasalahan mengenai sumber daya manusia yang kurang kompeten dan pelaksanaan good governance yang belum maksimal. Penelitian ini bertujuan untuk mencari tahu bagaimana pengaruh kompetensi sumber daya manusia dan penerapan good governance terhadap akuntabilitas kinerja pada Dinas Sosial Kabupaten Garut. Jenis penelitian ini adalah kuantitatif dengan metode analisis data deskriptif. Pengumpulan data dilakukan melalui kuesioner dengan populasi yaitu seluruh pegawai Dinas Sosial Kabupaten Garut sebanyak 37 responden. Data diolah dengan software SPSS versi 26 dengan teknis analisis regresi linier berganda. Hasil dari penelitian membuktikan bahwa Kompetensi SDM dan Penerapan Good Governance berpengaruh secara positif dan signifikan terhadap Akuntabilitas Kinerja Instansi Pemerintah.”]]>
<![CDATA[Analisis Faktor Optimalisasi Tindak Lanjut Rekomendasi Hasil Pemeriksaan BPK terhadap Temuan Aset Tetap ]]>
<![CDATA[Adnia Nurhayati]]>;
<![CDATA[Sudjana]]>;
<![CDATA[Jouzar Farouq Ishak]]>
<![CDATA[ Indonesian Accounting Research Journal Vol 3 No 1 (2022): Indonesian Accounting Research Journal (October 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/iarj.v3i1.4418
<![CDATA[The government's financial statements will be reviewed by the BPK. The results of BPK's examination are in the form of LHP containing BPK's opinion on the fair value of the presentation of financial statements and findings regarding SPI and compliance with laws and regulations. The findings are then given recommendations and must be followed up by officials in accordance with BPK regulations Number 2 of 2017 Article 3. The percentage of follow-up in Bandung Regency is still below the minimum limit set by BPK. Meanwhile, the percentage of follow-up is sufficient to have an influence on the quality of the Financial Statements and the provision of BPK's opinion. The purpose of this study is to analyze the inhibiting factors of the follow-up process so that follow-up optimization can be carried out. This study uses a qualitative method with a case study approach. The data used are primary and secondary with data collection using interview and documentation techniques. The results of the study say that the factors causing the less than optimal follow-up to the findings of assets in Bandung Regency are caused by human resources, lack of strict sanctions, inaccurate information systems, and the role of other parties.]]>
<![CDATA[Pengaruh Penerapan PSAK 71 terhadap Pencatatan, Pengakuan, Pengukuran dan Penyajian Cadangan Penurunan Nilai Piutang pada PT. Pelabuhan Indonesia (Persero) Regional 1 Cabang Belawan ]]>
<![CDATA[Devi Irma Yunita]]>;
<![CDATA[Rini Indahwati]]>
<![CDATA[ Indonesian Accounting Research Journal Vol 3 No 1 (2022): Indonesian Accounting Research Journal (October 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/iarj.v3i1.4542
<![CDATA[Impairment has been an interesting issue since PSAK 71 came into effect. The existence of significant differences with the previous standard (PSAK 55) causes companies to need to review and adjust in order to create better financial reporting. This final report aims to analyze the application of PSAK 71 in the calculation of allowance for impairment of receivables at PT. Pelabuhan Indonesia (Persero) Regional 1 Belawan Branch and see the suitability of the application of PSAK 71with generally accepted accounting standards. This research concludes that PT. Pelabuhan Indonesia (Persero) Regional 1 Belawan Branch has performed accounting treatment for trade receivables and impairment of trade receivables in accordance with PSAK 71 and generally accepted accounting principles. The increase in allowance for impairment of value by 219.60% was due to the transition from PSAK 55 to PSAK 71]]>
