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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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Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Bandung Barat Raudhatul, Azmi; Farouq Ishak, Jouzar
Indonesian Accounting Research Journal Vol 3 No 3 (2023): Indonesian Accounting Research Journal (June 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i3.5201

Abstract

This paper aims to examine three competencies (i.e., HR competence, SPIP implementation, and SIPD implementation) in Bandung Barat Regency towards the quality of Local Government financial reports. Data were collected from 90 respondents from human resources in Bandung Barat Regency, Indonesia. Multiple linear regression analysis was employed to evaluate HR proficiency, SPIP implementation, SIPD implementation, and the quality of Local Government financial reports. The significance of this study lies in its potential to influence the auditor's evaluation of the financial statements of regional governments by enhancing the competence of the apparatus, internal control systems, and development factors of local government information systems for the local government of Bandung Barat Regency. The sole signal in the Bandung Barat Regency was the focus of this investigation, which has the drawback that the results of a comparable study on another study object can provide different results. Nonetheless, several areas were identified that the local government can explore to enhance credibility and the auditor's perspective. Keywords: HR Competence, SPIP Implementation, SPID Implementation, Quality of Local Government Financial Reports
The Pengaruh Pengelolaan Aset Desa, Optimalisasi Pemanfaatan Badan Usaha Milik Desa (Bumdes), dan Profesionalisme Aparatur Desa Terhadap Peningkatan Pendapatan Desa Handayani, Resty Ditha; Nugraha, Arie Apriadi
Indonesian Accounting Research Journal Vol 3 No 3 (2023): Indonesian Accounting Research Journal (June 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i3.5203

Abstract

The objective of this research is to gather empirical evidence on the impact of village asset management, optimizing the utilization of Village Owned Enterprises (BUMDes), and the professionalism of village officials on the increase of village income. The study population consists of the Village Government in Parongpong District, comprising a total of seven villages. The sampling technique employed is saturated sampling, where all villages were included in the study. Primary data was collected through the use of a questionnaire. A sample size of 35 respondents was selected using saturated sampling, covering the entire population. The research methodology adopted is descriptive statistics with a quantitative approach. The data analysis results indicate that the professionalism of village officials has a positive but not statistically significant impact on increasing village income. On the other hand, managing village assets and optimizing the utilization of village-owned enterprises (BUMDes) have a positive and statistically significant impact on increasing village income.
Evaluasi Efektivitas Alokasi Anggaran Belanja Daerah 11 Prioritas Pembangunan Jawa Barat Tahun 2022 Rustandi, Sheilla Destia Putri; Dahtiah, Neneng
Indonesian Accounting Research Journal Vol 3 No 3 (2023): Indonesian Accounting Research Journal (June 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i3.5221

Abstract

Effectiveness at the regional budget level is very important, because this is to determine the level of achievement of work program results with predetermined targets. The purpose of this research is to analyze how the Effectiveness of Regional Expenditure Budget Allocation towards 11 Development Priorities of West Java. The analytical method used is a quantitative descriptive method, namely by establishing the concept of calculating financial ratios from the realization of the budget contained in the West Java Government Budget Realization Report. The data source used in this study is only secondary data obtained from the Budget Realization Report of West Java Province. The secondary data used is data documentation in the form of information in the form of books, archives, documents, writings, numbers and pictures in the form of reports and information that can support research. The results of the research show that the allocation of regional spending for 11 development priorities in West Java in 2022 is effective in its implementation through infrastructure development programs and activities.
Pengaruh Sistem Pengendalian Internal Pemerintah dan Whistleblowing System Terhadap Pencegahan Fraud Dalam Pengelolaan Dana Bantuan Operasional Sekolah Siti Solihatunnisa; Hastusi Hastuti
Indonesian Accounting Research Journal Vol 3 No 3 (2023): Indonesian Accounting Research Journal (June 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i3.5222

Abstract

The purpose of this study was to determine the effect of the Government lnternal Control System (SPIP) and Whisleblowing System on fraud prevention in managing BOS funds. This is because there are stil problems in managing BOS funds in the Ministry of Religion, especially the MTS in Bandung Kulon District. The research method used is descriptive quantitative. The population, is MTS in Bandung Kulon District with a sample of 7 Madrasahs with 34 respondents. The data source used is primary data in the form of distributing questionnaires. The analytical method used is the path analysis method and its processing uses SPSS 25. The results show that SPIP has a positive and significant efect on whistleblowing system, whistle blowing system has a positive and significant effect on SPIP, SPIP has a positive and significant effect on fraud prevention in the management of BOS funds, whistleblowing system has a positive and significant effect on fraud prevention. in the management of BOS funds, SPIP and whistleblowing system simultaneously lnfluence on fraud prevention in management of BOS funds in MTS Bandung Kulon District.
Evaluasi Pengendalian Intern pada Penerapan Tapping Box untuk Mencegah Kecurangan dalam Pelaporan Pajak dan Mengefektifkan Penerimaan Pajak Daerah Anissa Putri Rahmawati; Putra, Sugih Sutrisno
Indonesian Accounting Research Journal Vol 3 No 3 (2023): Indonesian Accounting Research Journal (June 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i3.5224

Abstract

This study aims to evaluate the extent to which the effectiveness of internal control in the application of tapping boxes at the Regional Revenue Agency of West Bandung Regency, considering that the number of applications has not been maximized, namely only 25 out of 100 tools provided. Research data which is subject data with primary data sources were collected through interviews with the Regional Revenue Agency and questionnaires aimed at all registered taxpayers who have installed tapping box tools in West Bandung Regency. Data analysis was carried out on five sub-variables and 18 dimensions of internal control which were collected through a questionnaire. The research findings indicate that the internal control system for the application of tapping boxes is still inadequate. Based on these results, relevant government agencies need to improve the implementation of internal control on components with low scores, so that internal control can become more effective and tapping box implementation can be maximized. As for the taxpayer, it is hoped that they will be more coordinative with the government regarding the application of the tapping box tool at their place of business.
Pengaruh Implementasi Sistem Pengendalian Intern Pemerintah (SPIP) Terhadap Pengamanan Aset Tetap di Pemerintah Kota Tasikmalaya Dewi Apipah, Wulan; Dwi Kusumastuti, Endah; albert, albert
Indonesian Accounting Research Journal Vol 3 No 3 (2023): Indonesian Accounting Research Journal (June 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i3.5238

Abstract

Fixed assets play an important role in supporting government activities so they need to be managed properly. Based on LHP BPK 2021, the Tasikmalaya City Government still has problems managing its assets because their fixed asset safeguarding is considered inadequate. SPIP is required to guarantee the implementation of fixed assets safeguarding. The objective of this study is investigate the impact of implementing SPIP elements on Fixed Asset safeguarding in Tasikmalaya City partially and simultaneously. This study employs a quantitative methodology using survey methods. In this study, the population and sample were 36 local government agencies with questionnaires distributed to 72 respondents. The SPSS 26 version was utilized for data analysis, which included multiple linear regression. The results of the study revealed that the SPIP elements had a 59.4% positive and significant effect on the security of Fixed Assets, with only Information and Communication, and Monitoring having a positive and significant effect, while the Control Environment, Risk Assessment, and Control Activities had no effect.
The Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah Pada Berkah Store Fatimah, Siti; Mulyandani, Vina Citra
Indonesian Accounting Research Journal Vol 3 No 3 (2023): Indonesian Accounting Research Journal (June 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i3.5261

Abstract

Pengaruh UMKM pada perekonomian Indonesia cukup tinggi, akan tetapi masih banyak UMKM yang belum tahu dan belum melakukan pencatatan serta melakukan pengelolaan keuangan dengan baik. Oleh karena itu penulis melakukan studi kasus pada salah satu UMKM. Penelitian ini dilakukan pada salah satu Usaha Mikro, Kecil dan Menengah (UMKM) Berkah Store. Dalam menjalankan usahanya UMKM ini masih belum melakukan pencatatan dengan baik serta belum melakukan penyusunan laporan keuangan. Metode penelitian yang digunakan pada penelitian ini adalah metode kualitatif deskriptif dan teknik pengumpulan data dilakukan yaitu melalui observasi, wawancara serta dokumentasi. Hasil dari penelitian ini berupa laporan keuangan UMKM Berkah Store yang sesuai dengan SAK EMKM yang terdiri dari laporan laba rugi, laporan posisi keuangan dan catatan atas laporan keuangan.
The Influence Of Human Resources Competency, Utilization Of Information Technology And Government Intern Control Systems On The Quality Of Regional Financial Reports (Survey On SKPD Kabupaten Bandung Barat) Ramadhanti, Suci Andini; Rufaedah, Yanti
Indonesian Accounting Research Journal Vol 3 No 3 (2023): Indonesian Accounting Research Journal (June 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i3.5270

Abstract

The purpose of this study was to find out how the influence of human resource competence, the use of information technology and the government's internal control system on the quality of regional financial reports. This type of research uses primary data in the form of a questionnaire given to 95 employees of the finance and accounting department of the SKPD in West Bandung Regency. Data analysis used multiple linear regression analysis after testing the validity, reliability and classical assumption tests using SPSS software version 26.0. Secondary data was obtained through books, journals and articles related to this research. The results of this study are that there is a positive and significant influence on Human Resource Competence, Utilization of Information Technology and Government Internal Control Systems partially or simultaneously on the Quality of Regional Government Financial Reports of West Bandung Regency. The R square value of this study is 0.452. This value indicates that 45.2% of the variable Quality of Financial Statements can be explained by the three variables being studied, while the remaining 54.8% can be explained by variables other than these three variables.
Analisis Laporan Keuangan Komersial Melalui Rekonsiliasi Fiskal untuk Mengoptimalkan Perhitungan Pajak Penghasilan Badan pada PT XXX Aulia, Nabila; Apriliawati, Yeti
Indonesian Accounting Research Journal Vol. 4 No. 1 (2023): Indonesian Accounting Research Journal (October 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i3.5287

Abstract

Tax optimization works to achieve the desired profit, but while meeting the appropriate tax obligations. In this study, optimizing the calculation of corporate income tax at PT XXX is carried out using fiscal reconciliation. Previously, the company only calculated Corporate Income Tax based on commercial financial reports and did not make fiscal corrections. The method used in this research is descriptive quantitative, with data collection through interviews and documentation studies. Profit before fiscal reconciliation was recorded at 133,260,638.00. However, after a fiscal reconciliation was carried out, it was found that the corporate income tax at PT XXX increased and became larger with a difference of Rp. 2,821,830.00.
Analisis Strategi Pemasaran Untuk Meningkatkan Daya Saing UMKM Keripik Gedebok Pisang di Blora Octavia, Ayu Nurafni; Septiyani, Indah; Anggraini, Ida Ayu; Mayasari, Dela Anggun
Indonesian Accounting Research Journal Vol 3 No 3 (2023): Indonesian Accounting Research Journal (June 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i3.5310

Abstract

The purpose of this study was to determine marketing strategies in increasing the competitiveness of MSME actors, especially in the Gedebok Banana Chips business in Blora City. The analytical method uses descriptive research methods with a qualitative approach which is carried out through observation, interviews, and documentation. The results of the study show that Gedebok Pisang Chips SMEs use a marketing strategy through E-commerce, so that their product sales and skills can increase. From the analysis conducted on the product of the banana gedebok chips industry, a marketing strategy can be applied which can be used as an effort to increase competitiveness. In addition, business actors Gedebok Banana Chips also use marketing-mix. In this case, it shows that the products being sold are very attractive because the main ingredients are banana gedebok and a comfortable, clean and hygienic place, relatively cheap and affordable prices and promotions by utilizing social media such as Facebook, Instagram and WhatsApp

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