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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 Budaya Organisasi dan Gaya Kepemimpinan Terhadap Produktivitas Kerja Pegawai Di Pemerintah Daerah Indrawati, Lili; Sembiring, Etti Ernita
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.v3i3.5321

Abstract

The purpose of this research is to analyze and prove the role of organizational culture and leadership style against employee productivity in local government. The research was carried out at the West Bandung Local Government, by distributing the questionnaires to 27 work unit, each unit for 4 respondences . The distribution of queationnaires was carried out during the 2 month pandemic. The reseach sample is the financial manager and staf in the work unit and the sampling technique uses the purposive sampling method. The data analysis tool used is multiple regresion. The results shows that organizatinal culture and leadership style simultaneously have a pocitive effect on emplyoyee productivity
The Impact of Hotel and Restaurant Tax Contributions to Local Revenue on Kabupaten Garut in 2017-2021: (A Case Study of Local Revemue Service in Kabupaten Garut) Eka Meitasari, Clarissa; Indrawati, Lili; Putra, Sugih Sutrisno
Indonesian Accounting Research Journal Vol. 4 No. 2 (2024): Indonesian Accounting Research Journal (February 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v4i2.4967

Abstract

The purpose of this study is to determine how hotel and restaurant taxes affect Kabupaten Garut's regional original income. This kind of study adopts a descriptive methodology and quantitative techniques. Secondary data from. reports on the collection of hotel and restaurant taxes, and local revenue for the 2017–2021 fiscal year is the source of the information used. With the use of SPSS version 26 software, the analysis approach makes use of the traditional assumption..test, multiple regression analysis, and hypothesis..testing. The Regional Original Income is unaffected in part by the Hotel Tax Contribution. However, the simultaneous contribution of the hotel and restaurant taxes has a considerable impact on regional original income. Hotel and.restaurant taxes had an impact on municipal revenue to the extent of 13.7 percent, with the other factors not covered in this study accounting for the remaining 86.3 percent.
Optimalisasi Pengendalian Persediaan Bahan Baku Dengan Penerapan Metode Economic Order Quantity (EOQ) Untuk Meminimalkan Biaya Persediaan (Studi Kasus pada Sari Good Bakery Padasuka, Kota Cimahi) Fitrah Fadillah, Tazkya; Hastuti
Indonesian Accounting Research Journal Vol. 4 No. 2 (2024): Indonesian Accounting Research Journal (February 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v4i2.5089

Abstract

Sari Good Bakery merupakan usaha produksi roti di Kota Cimahi. Penelitian ini bertujuan untuk menganalisis kuantitas bahan baku tepung terigu, yaitu Terigu Peacok dan Terigu Soka yang optimal setiap kali pemesanan serta total biaya persediaan bahan baku yang ditanggung oleh Sari Good Bakery. Selain itu, untuk menetapkan jumlah bahan baku yang aman dan titik pemesanan kembalinya. Data yang digunakan didapat dengan cara wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa dengan menggunakan metode EOQ, kuantitas pembelian optimal untuk Terigu Peacok adalah 971,97 kg atau 39 karung, dengan frekuensi pemesanan 15 kali per tahun, untuk total kuantitas persediaan pengaman yang diperlukan 80,39 kg atau 3 karung dan titik pemesanan kembali yang dibutuhkannya adalah 163,49 kg atau 7 karung. Jadi, total biaya persediaan yang ditanggung untuk Terigu Peacok adalah Rp. 722.958. Untuk Terigu Soka, kuantitas pembelian optimal setiap kali pemesanan 687,29 kg atau 28 karung, dengan frekuensi pemesanan 11 kali per tahun. Jumlah persediaan pengaman yang diperlukan untuk Terigu Soka adalah 40,19 kg atau 2 karung. Titik pemesanan kembali yang dibutuhkan adalah 82,13 kg atau 3 karung. Total biaya persediaan untuk Terigu Soka adalah Rp. 511.211. Dengan demikian, setelah menerapkan metode EOQ, Sari Good Bakery berhasil menghemat 9,4% dari total biaya persediaan yang ditanggung sebesar Rp. 74.992 untuk Terigu Peacok, dan 30,83% sebesar Rp. 227.855 untuk Terigu Soka.
Audit Tata Kelola Sistem Informasi Keuangan Daerah SIKD Menggunakan IT Framework COBIT 5.0 (Studi Kasus Pada BKAD Kabupaten Bandung Barat) : Audit of regional financial information system governance SIKD using IT Framework Cobit 5.0 Ahadiansyah, Ramdan; Surya, Rendra Trisyanto
Indonesian Accounting Research Journal Vol. 4 No. 2 (2024): Indonesian Accounting Research Journal (February 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v4i2.5101

Abstract

The stipulation of Permendagri Number 70 of 2019 concerning Regional Government Information Systems is the legal basis for each Regional Apparatus Organization to be obliged to provide regional government and regional finance information through one integrated system, namely SIPD. BKAD West Bandung Regency has implemented the SIKD system in early 2021 as a system, administers, that documents, and processes regional financial management data and other related data information presented to the public. The information system audit in this study was carried out using the COBIT 5 framework by selecting key IT processes in all EDM, APO, BAI, DSS, and MEA domains. The results showed that the maturity of the Regional Financial Information System was at level 2 with the "Managed Process" category, meaning that BKAD had implemented SIKD in a way that was properly managed, determined, controlled, and maintained in accordance with organizational goals, namely realizing good governance. based on the development of information technology. Although in the process of using it there are still some obstacles that are still not optimal and cannot be handled by top management.
Analisis Crash Program pada Piutang Negara di Kantor Pelayanan Kekayaan Negara dan Lelang (KPKNL) Bandung Tahun 2021-2022 Karima Fizana, Urba; Nurmalina, Rina
Indonesian Accounting Research Journal Vol. 4 No. 2 (2024): Indonesian Accounting Research Journal (February 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v4i2.5120

Abstract

State receivables are part of state finances that need to be managed optimally in order to increase state revenues. One of the government's efforts to increase state revenues is through accelerating the settlement of state receivables by establishing a crash program. The purpose of this study is to analyze the crash program on state receivables at the KPKNL Bandung. The research method used is qualitative, with primary and secondary data obtained from interviews and documentation. Settlement of state receivables after the crash program mechanism was carried out at the KPKNL Bandung showed quite good results with the achievement of accelerated settlement of state receivables as indicated by an increase in the number of state receivables files that were completed with repayment and at the same time easing the debt burden of the debtor.
Evaluasi Pengamanan Aset Tetap Tanah Dalam Rangka Menciptakan Pengelolaan Barang Milik Daerah Yang Tertib (Studi Kasus BKAD Kota Bogor) Frestiawan, Salman; Muhammad, Rahma Nazila
Indonesian Accounting Research Journal Vol. 4 No. 2 (2024): Indonesian Accounting Research Journal (February 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v4i2.5140

Abstract

This study aims to evaluate security activities and find obstacles that become obstacles in the process of securing land fixed assets at the Regional Finance and Assets Agency (BKAD) of Bogor City. This evaluation process uses qualitative research methods with a descriptive approach. Based on the Regulation of the Mayor of Bogor City No. 114 of 2020 concerning the implementing regulations for the management of regional property, criteria have been established as a reference in security evaluation activities. The data obtained has been analysed using the Champion method. The results showed that the security of land assets carried out by BKAD Bogor City was in accordance with Perwali Kota Bogor No.114 of 2020 Articles 102-105, however, only administrative security had an impact on all land assets. Then there are still obstacles in the process of securing land assets that come from external and internal BKAD, these obstacles are related to the competence of human resources (HR), communication and coordination with external parties, disputes, digitalisation of assets, and human error. The benefits of this research are as evaluation material for BKAD Bogor City to consider the results of recommendations in the process of securing land fixed assets, and this research is expected to be a source of reference for the development of science.
Analisis Tata Kelola Sistem Informasi di Dinas Kependudukan dan Pencatatan Sipil Kabupaten Bandung Barat Maulana, Taufiq Arya; Rosmiati, Mia
Indonesian Accounting Research Journal Vol. 4 No. 2 (2024): Indonesian Accounting Research Journal (February 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v4i2.5141

Abstract

The government has changed the way they provide services due to the COVID breakout in 2020. One of the beneficiaries is the West Bandung Region (WBR) Population and Civil Registry Office. However, due to digital data and information processing from technology is a novelty for the agency, there are quite a problem raises from it, namely the reliability of the server which leads to the agency unable to work since everything is processed within the server, the lack of human resources for Information Techonology (IT), and the reliance of old technologies. Therefore, there is a need to assess their capability in governing their Information System. For this, COBIT 2019 framework is used since it can assess the problems. The objectives are EDM04, APO02, APO05, APO07, BAI02, BAI03, BAI05, and DSS01. From the assessment, it was found that they have the capabilites, but are low on resources to fulfill their needs.
Analisis Peramalan Anggaran Belanja Daerah Dengan Model Arima Dalam Upaya Pelaksanaan Green Economy Di Provinsi Jawa Barat Firdayati Arifin, Nurul; Hutapea, Riauli Susilawaty
Indonesian Accounting Research Journal Vol. 4 No. 2 (2024): Indonesian Accounting Research Journal (February 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v4i2.5145

Abstract

Increasing issues related to environmental damage along with population growth each year encourage economic development that is more environmentally friendly (green economy). Until now, there is no precise regulation regarding the amount of environmental budget allocation, so the environmental expenditure budget is still minimal. This study aims to determine the best forecasting method to predict the regional budget for environmental functions in West Java province for 2022 – 2025. This research is a descriptive study with a quantitative and qualitative approach. The data used in this research is the realization of environmental spending in West Java Province from 1994 to 2021. Data analysis was performed using Eviews 9. The results of this study indicate that the ARIMA method is more appropriate than the exponential smoothing method in forecasting because it produces a much smaller error value with a MAPE value of 19.042%.
Analisis Penerapan Permendagri 47/2021 Terhadap Aset Tetap Tanah, Peralatan dan Mesin di Kota Cimahi Nur Fitri, Aryanti; Dwi Kusumastuti, Endah
Indonesian Accounting Research Journal Vol. 4 No. 2 (2024): Indonesian Accounting Research Journal (February 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v4i2.5146

Abstract

This study aims to find out how BMD administration is implemented by BPKAD Kota Cimahi which includes bookkeeping, inventory, and reporting of BMD before and after Permendagri Number 47 of 2021 and the obstacles that occur. This study used a qualitativedescriptive method with data collection techniques using interviews, observation, and literature study. Data analysis techniques using data reduction, data presentation, and drawing conclusions. The results showed that the administration of BMD before the existence of Permendagri Number 47 of 2021 was carried out in accordance with Permendagri Number 19 of 2016 and Permendagri Number 17 of 2007. After the issuance of Permendagri Number 47 of 2021 the newly implemented BMD administration is an inventory of BMD, and the City of Cimahi is preparing an application E-MAD for BMD bookkeeping and reporting. Constraints faced are limited human resources and lack of competence, non-detailed product specifications, incomplete regulations and too many bookkeeping formats.
Audit Tata Kelola Sistem Informasi Pemerintahan Daerah (SIPD) Menggunakan Framework COBIT 5 (Studi Kasus Pada BAPPEDA Provinsi Jawa Barat) Jayanti, Rima; Supriatna, Iyeh
Indonesian Accounting Research Journal Vol. 4 No. 2 (2024): Indonesian Accounting Research Journal (February 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v4i2.5147

Abstract

The implementation of this application is due to the replacement of Permendagri No. 77 of 2020 concerning regional financial management which has replaced the previous Permendagri namely Article 391 paragraph (1) of Law No. 23 of 2014 concerning Regional Government which is the legal basis for BAPPEDA of West Java Province in implementing the Local Government Information System (SIPD) to assist regional financial management so that it can run effectively and efficiently. This study aims to find out the current maturity level (IT Maturity Level) of the current SIPD governance. This research is applied research with qualitative research methods based on a case study approach. For determining the maturity level of SIPD governance, this research uses the scoring method. The governance audit in this study was conducted using the COBIT 5 Framework by selecting IT Processes in all EDM, APO, BAI, DSS, and MEA domains. The result of measuring the maturity of SIPD governance at BAPPEDA of West Java Province is 2.88 at level 2 in the "Repeatable but Intuitive" category, meaning that the process of implementing the SIPD has reached a transitional stage from habit and repetition to being more structured. It is hoped that the results of this maturity level measurement can be used as input to improve the quality of SIPD governance in BAPPEDA West Java Province

Page 13 of 18 | Total Record : 180

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