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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 Pajak Daerah dan Retribusi Daerah Terhadap Kemandirian Keuangan Daerah di Pemerintah Kota Tasikmalaya Rima Novianti; Yeti Apriliawati
Indonesian Accounting Research Journal Vol 3 No 2 (2023): Indonesian Accounting Research Journal (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v2i2.3509

Abstract

Tasikmalaya City Government is one of several regions in Indonesia that has implemented regional autonomy. However, in practice, the regional autonomy of the Tasikmalaya City Government has not been implemented optimally. This is reflected in the still low contribution of the regional revenue, which is influenced by issues in the local taxes and regional levies sector. The objective of this research was to find out the influence of local taxes and regional levies on regional financial independence in the Tasikmalaya City Government. This research used quantitative methods based on secondary data obtained from the Tasikmalaya City Government Budget Realization Report for the 2016-2020 period. The results indicate that the regional financial independence in the Tasikmalaya City Government was significantly influenced by local taxes and regional levies, both partially and simultaneously.
Analisis Efektivitas Penerapan Sistem Pengendalian Intern Pemerintah Guna Peningkatan Kinerja Instansi Pemerintah pada Inspektorat Daerah Kabupaten Garut Alya Rihhadatulaisy Mufidah; Yanti Rufaedah; Sugih Sutrisno Putra
Indonesian Accounting Research Journal Vol 3 No 2 (2023): Indonesian Accounting Research Journal (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i2.4124

Abstract

This study aims to determine whether the application of the Government Internal Control System at the Regional Inspectorate of Garut Regency is effective in supporting agency performance. The more effective the implementation of the internal control system, the better the performance of government agencies. The method used in this research is qualitative method. by using primary data in the form of interviews with sources from the Regional Inspectorate of Garut Regency and secondary data in the form of relevant documentation. Test the validity of the data used in this study, namely the credibility test (credibility), transferability (transferability), reliability test (dependability), and objectivity test (confirmability). Data analysis techniques used are data collection, data reduction, data presentation and conclusion. The results showed that the application of the Government's Internal Control System at the Regional Inspectorate of Garut Regency had effectively supported the performance of the Inspectorate Agencies. It is hoped that this research can be useful as learning material regarding the Effectiveness of SPIP implementation in order to increase Institutional Performance.
Penerapan Akuntansi Manajemen Lingkungan Dalam Proses Pengolahan Limbah Pada Rumah Sakit Jiwa Provinsi Jawa Barat Anna Refiyani; Sugih Sutrisno Putra
Indonesian Accounting Research Journal Vol 3 No 2 (2023): Indonesian Accounting Research Journal (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i2.4893

Abstract

This research aims to provide recommendations for recording and reporting environmental physicalandmonetaryinformationthatcanbeappliedtotheMentalHospitalofWestJavaProvince. The type of research is descriptive qualitative research with a case study approach through the process of interviews, observation, and documentation. The types of data used are subject data and documentary data, the data sources are primary data and secondary data. The data analysis technique used the approach ofMiles and Huberman (1984). The results ofthis study are the Mental Hospital of West Jawa Province has carried out waste treatment properly. The treatment of environmental monetary information through the stages of identification, recognition, measurement, presentation, disclosure. This research provides recommendations for environmental cost report by using Hansen & Mowen approach. In the recommendations for physical information conducted by designing formats and completing reports that have been carried out by the hospital.
Analisis Pengaruh Rasio Keuangan Terhadap Prediksi Kondisi Financial Distress Emia Eunike Violine Ginting; Endah Dwi Kusumastuti
Indonesian Accounting Research Journal Vol 3 No 2 (2023): Indonesian Accounting Research Journal (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i2.4894

Abstract

This research aims to analyze the effect of financial ratio in predicting financial distress. The data used in this research is the secondary data with the population of the hotel, restaurant, dan tourism companies listed on the Indonesian Stock Exchange. The sample is determined by the method of purpovive sampling so that the number of sample in this research as much as 24 companies. The result of this research is there is a significant positive influence of Current Ratio in predicting financial distress conditions; there is a significant positive influence of Return On Assets in predicting financial distress conditions; there is a significant negative effect of Debt to Assets Ratio in predicting financial distress conditions; there is a influence is not significant of Total Assets Turnover in predicting financial distress conditions; there is a influence is not significant of Sales Growth in predicting financial distress conditions; there is a simultaneous influence of Current Ratio, Return On Assets, Debt to Assets Ratio, Total Assets Turnover, and Sales Growth in predicting financial distress conditions.
Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, Dan Menengah (Sak Emkm) Pada Umkm Toko Beras Barokah Devina Nurdiana Sudrajat; Etti Ernita Sembiring
Indonesian Accounting Research Journal Vol 3 No 2 (2023): Indonesian Accounting Research Journal (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i2.4895

Abstract

The lack of knowledge of preparing financial statements are still obstacles so that some companies have not compiled financial reports, for example, Toko Beras Barokah MSMEs. This causes the owner not to know for sure how much profit he gets and the owner has difficulty getting a capital loan from the bank. This study aims to find out how to compile financial reports based on SAK EMKM at Toko Beras Barokah MSMEs. The method used is descriptive quantitative method. The data used were obtained from observations, interviews, and documentation. Based on the results ofthe study, Toko Beras Barokah SMEs have not prepared financial statements according to SAK EMKM. The author prepares the financial report for April 2021 in accordance with SAK EMKM.
Analisis Selisih Biaya Overhead Pabrik Dengan Metode Empat Varians Pada PT Pacific Prestress Indonesia Hutami Hasnau; Sulistia Suwondo
Indonesian Accounting Research Journal Vol 3 No 2 (2023): Indonesian Accounting Research Journal (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i2.4896

Abstract

This research aims to determine the separation of factory overhead cost and to analyze variances of factory overhead costs to the four methods variances in order to know more clearly the cause of the variances. This research was conducted at PT Pacific Prestress Indonesia. Activities PT Pacific Prestress Indonesia is producing precast concrete, minipile foundation, spun concrete, etc. PT Pacific Prestress Indonesia so far have not done the analysis of the variances factory overhead costs to the four difference methods. In this study the authors collected data by using the method of documentation, and interviews. From the research the company has not yet separated overhead costs into fixed costs and variable costs. Variances in factory overhead costs that occurred in PT Pacific Prestress Indonesia is Rp 1.494.231.349,- which represents the excess of gain (favourable), this variance comes from the variance of volume Rp 199.856.586,- (unfavourable and the variance of control Rp 1.694.087.935,- (favourable).
Penerapan Metode Activity-Based Costing dan Penetapan Tarif pada UMKM (Studi Kasus Magnet CyberGame) Lita Febriyanti Suherman; Rahma Nazila Muhammad
Indonesian Accounting Research Journal Vol 3 No 2 (2023): Indonesian Accounting Research Journal (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i2.4898

Abstract

Magnet CyberGame is MSMEs in Internet Cafe services. Applicable internet rates are estimated by relying on fair prices prevailing in the area without calculating the costs incurred, making it difficult to measure performance in each period. The aim of this research is to compare the rate calculations based on Activity-Based Costing with the rates used before. The method used is a qualitative method with a case study on the actual data obtained from interviews, observations and documentation. The analysis used is comparative analysis, the author compares the applicable rates with the rates based on the ABC method. The results show that the Regular and VIP rates are currently still unable to meet the target of having 50% profit in every hour of each available package. This is based on the calculation of rates plus markup 50% with each difference Rp. 3,500 and Rp. 1,000. This research is expected to be considered by Magnet CyberGame and other MSMEs in the same sector for determining internet rates.
Pengaruh Persepsi Kemudahan Terhadap Minat Mahasiswa Dalam Menggunakan Financial Technology P2P Lending Pada Masa Pandemi (Studi Kasus Pada Mahasiswa Kota Bandung) Nadiati Arifha Nurani; Riauli Susilawati
Indonesian Accounting Research Journal Vol 3 No 2 (2023): Indonesian Accounting Research Journal (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i2.4899

Abstract

The purpose of this study was to analyze the effect of perceived convenience on student interest in using online credit financial technology. Covid-19 Pandemic has brought many changes in Indonesia, one of the example that can be felt is a fact that this pancemic is making the economy in Indonesia significantly decline, often makes people do various ways to earn income to support their daily needs. Online loan financial technology creates an online platform that provides people with direct loans that helps many people. It become easier for them to make online lending transactions. This study uses the Technology Acceptance Model in examining how easy perceptions affect student interest in using online loan financial technology which explains that the magnitude of the coefficient of determination is 5.3% of the User Interest variable which is influenced by Perception of Ease, while the opposite is influenced by other things.
Analisis Kepatuhan Wajib Pajak Umkm Terkait Pemberian Insentif Pajak PMK 86 Tahun 2020 Saat Pandemi di KPP Tasikmalaya Luvita Putri Febriani Hakim; Arry Irawan
Indonesian Accounting Research Journal Vol 3 No 2 (2023): Indonesian Accounting Research Journal (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i2.4900

Abstract

The compliance of MSME taxpayers at KPP Pratama Tasikmalaya in paying taxes during this pandemic is quite high, seen from the amount of MSME tax receipts for the period after the provision of the PMK tax incentive Number 86 of 2020 reached Rp. 4,112,051,290 and before the provision of tax incentives of Rp. 3,528,688,028. Compliance to register also increased significantly before the provision of incentives for 9793 registered MSME taxpayers, but after the provision of tax incentives, MSME taxpayers increased by 0.6%. This study aims to determine whether the provision of tax incentives for PMK Number 86 of 2020 can increase taxpayer compliance. This study uses a comparative approach with a sample consisting of MSME taxpayers at KPP Pratama Tasikmalaya. The type of data collected is quantitative data. the data source used is secondary data. Data collection techniques using documentation and analyzed by Kolmogorov Smirnov test, descriptive statistics and Paired sample t-test using the SPSS program. The results of this study indicate that the provision of tax incentives for PMK Number 86 of 2020 can increase taxpayer compliance. Judging from the results, there are differences in MSME compliance in the form of paying taxes and registering between before and after the provision of tax incentives for PMK Number 86 of 2020
Pengaruh Harga, Promosi, Dan Brand Image Terhadap Keputusan Pembelian Skincare Scarlett Pada Mahasiswa Universitas Semarang Naini Rizka Amalia; Susanto Susanto; Citra Andriani; Iza Safitri Dewi; Arif Afriady
Indonesian Accounting Research Journal Vol 3 No 2 (2023): Indonesian Accounting Research Journal (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i2.4932

Abstract

The purpose of this study was to determine the effect of price, promotion and brand image on consumer purchasing decisions at Semarang University students. The research method used is quantitative method with multiple linear regression analysis techniques. Questionnaires were distributed to the respondents totaling 100 respondents. The results of this study, namely price, promotion and brand image have a positive and significant effect on purchasing decisions. Price has a positive and significant effect on purchasing decisions. Promotion has a positive and significant effect on purchasing decisions. Brand image has a significant positive effect on purchasing decisions

Page 11 of 18 | Total Record : 180

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