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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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Analisis Penyertaan Modal Pemerintah Daerah dalam Peningkatan Kinerja Keuangan (Studi Kasus pada Perusahaan Umum Daerah Tirtawening Kota Bandung) Alfian, Tirta; Apriliawati, Yeti
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.v4i2.5151

Abstract

This study aims to find out how the government's capital participation in an effort to improve the financial performance of Perumda Tirtawening. This research is a qualitative research with a quantitative descriptive approach. The data used in this study are primary data and secondary data obtained by interview and documentation techniques. Data analysis techniques to determine the financial performance of Perumda Tirtawening by calculating using the financial performance formula, namely return on equity, operating ratios, cash ratios, billing effectiveness, and solvency. The results of the research show that the financial performance for 2017-2021 has increased and decreased. The amount of capital investment has no positive effect on ROE, operating ratios, cash ratios, and solvency, while the effectiveness of billing shows an effect.
Pengaruh SPIP, Pemanfaatan Teknologi Informasi, dan Gaya Kepemimpinan Transformasional terhadap Kualitas Laporan Keuangan (Survei pada OPD Pemerintah Kota Cimahi) Danari, Cynara Putri; Nugraha, Arie Apriadi
Indonesian Accounting Research Journal Vol. 4 No. 3 (2024): Indonesian Accounting Research Journal (June 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v4i3.5175

Abstract

Financial report is a medium of accountability to report users. This study aims to determine the effect of Government's Internal Control System (SPIP), the use of information technology, and transformational leadership on the quality of financial reports. The population of this study consisted of 29 OPD in the City Government of Cimahi. This research collected data through questionnaire and observation. Respondents of this study consisted of 75 people. The data analysis method used is multiple linear regression analysis processed with the help of SPSS version 26. The results showed that the internal control system and transformational leadership style have a positive and significant effect on the quality of financial reports, while the use of information technology didn’t have a significant effect on the quality of financial reports. Government’s internal control system, the use of information technology, and transformational leadership style have simultaneous affect together to the quality of financial reports. Keywords: SPIP, Information Technology, Transformational Leadership, Quality of Financial Reports
Pengaruh Pendapatan Asli Daerah, Dana Perimbangan, Dan Belanja Modal Terhadap Kinerja Keuangan (Studi Kasus pada Pemerintah Kabupaten Bandung Barat) Rahardjo, Bianca; Sutrisno Putra, Sugih
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.v4i1.5178

Abstract

How well local governments manage regional budgets is reflected in how well those governments operate financially. The purpose of this research is to analyze the relationship between local governments' financial health and their original income, equalization fund, and capital expenditure. The West Bandung Regency served as the study's primary location. Saturated sampling methods were employed in this research, and both documentary data and subject data were documented for analysis. Secondary information from the BPK RI-audited West Bandung Regency Budget Realization Report was utilized for this analysis. Data is gathered via document studies and interviews conducted by non-observers, and multiple linear regression is employed for analysis. Multiple linear regression analysis indicated that the financial performance of local governments was significantly affected positively by local original income and The Balancing Fund and negatively by Capital expenditure.
Pengaruh Penerapan Sistem Informasi Pemerintahan Daerah (SIPD) Terhadap Kualitas Laporan Keuangan Pada Pemerintah Kota Cimahi Fiona Paat, Florencia; Abdullah Saleh, Suji
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.v4i1.5190

Abstract

One of the initiatives issued by the central government to provide ease and empower the realisation of improvement information and data frameworks, financial data, and other government data for decision making is the implementation of the SIPD in all local government organisations in Indonesia, including the West Java Area, in particular within the Territorial Government of Cimahi City. The goal of this research is to ascertain how the implementation of the Sistem Informasi Pemerintahan Daerah (SIPD) has altered the standard of Cimahi City's monetary reporting. The purpose of this research was to examine SIPD Reverse's implementation in Cimahi City. A quantitative method was used to perform this study. This study's findings may represent a crucial piece of background knowledge. Methodology for gathering data by polling a representative sample of Cimahi's financial sector throughout the municipality. Analyses include the chi-square test, the t-test, the Friedman test, the Mann-Whitney U test, and the chi-squared test. According to the results, the Sistem Informasi Pemerintahan Daerah (SIPD) has a substantial effect on the accuracy of financial reporting.
Implementasi Balanced Scorecard Sebagai Tolak Ukur Kinerja Pada Instansi Pemerintah Daerah (Studi Kasus Pada Kecamatan Cidahu Kabupaten Kuningan) Rahma Fidela, Nadia; Ernita Sembiring, Etti
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.v4i1.5194

Abstract

This study aims to measure the performance of Cidahu District, Kuningan Regency with the Balanced Scorecard Method. The balanced scorecard is a method that can be used to analyze organizational performance in the financial and non-financial sectors. The purpose of this research is to build a model that is used to assess the performance of public services in a Regional Apparatus Organization (OPD). The Balanced Scorecard approach is applied to determine the hierarchy of financial perspective, customer perspective, internal business process perspective, and growth and learning perspective. This type of research is a quantitative and qualitative approach. The results of this study are that financial performance in terms of the budget has been effective and efficient with a respective percentage of 98.7% and 26.1%. Non-financial performance seen from the customer perspective shows very satisfactory results, the internal business process perspective and the growth and learning perspective show satisfactory results. However, the financial and non-financial performance still needs to be improved and improved.
Audit Sistem Enterprise Resources Planning “Oracle Fusion Application” menggunakan Framework COBIT 5 (Studi Kasus di FITB Institut Teknologi Bandung) Sinaga, Frendy; Nugraha, Darya Setia
Indonesian Accounting Research Journal Vol. 4 No. 3 (2024): Indonesian Accounting Research Journal (June 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v4i3.5195

Abstract

The establishment of Government Regulation Number 71 of 2019 concerning the Implementation of Electronic Systems and Transactions is the foundation for every company, state administrator, business entities, and the public to organizing, managing, and operating their activities. As well as the Bandung Institute of Technology, is supported and adopts the ERP System "Oracle Fusion Application" in its financial management and governance. However, in their implementation, there are still problems. The information system audit in this study uses the COBIT 5 framework with the IT Process in all EDM, APO, BAI, DSS, and MEA domains. The results showed that the maturity of the Oracle Fusion Application ERP System was 3.50, meaning that it was at level 3 with the category "Predictable Process" that means, the Faculty has implemented the governance process according to a predetermined process, but still refers to management framework whose relevance must be adjusted to the faculty
Analisis Faktor- Faktor Penyebab Defisit Anggaran Pendapatan Belanja Daerah (Studi Kasus Pada Pemerintah Kabupaten Bandung Barat Tahun Anggaran 2019-2021) Restu, Indriani; Dahtiah, Neneng
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.v4i1.5223

Abstract

Fiscal policy largely determines the composition of the budget structure prepared by the regional government, namely the APBD. The meaning of the APBD is seen from the efforts and seriousness of the local government when managing regional finances, the amount of revenue power that will be extracted, the direction of the regional spending cycle that is used as the focus, and where the budget deficit will be borne from. The composition of the budget structure compiled by the regional government of West Bandung Regency for the last three years (2019-2021) states that there is an unstable amount in the income budget and expenditure budget regarding its economic development when viewed from its economic growth. This research aims to find out what factors cause the budget deficit and find out the strategy or follow-up of the West Bandung Regency government in tackling the budget deficit problem. This study uses a qualitative case study approach. Data collection used interview techniques with informants as a source of information and information on regional financial annual reports as objects used. Based on the results of the study, there were factors that caused the budget deficit in the West Bandung Regency government, including the adjusted RKPD (Regional Work Plan) and the economic crisis due to shifts in regional expenditure allocations, especially personnel spending.
Pengukuran Kinerja Organisasi Sektor Publik Dengan Metode Balanced Scorecard (Studi Kasus Pada Dinas Kependudukan Dan Pencatatan Sipil Kabupaten Bandung Barat) Sugianti, Lilis; Sembiring, Etti Ernita
Indonesian Accounting Research Journal Vol. 4 No. 3 (2024): Indonesian Accounting Research Journal (June 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v4i3.5240

Abstract

The aim of this study was to measure and analyze the performance of Population and Civil Registry Office in West Bandung District in a comprehensive manner using the balanced scorecard method. This study collected data from distributing questionnaires to the community as respondents and interviewing Population and Civil Registry Office of West Bandung District employees. This type of research is a qualitative quantitative research by analyzing data from the four balanced scorecard perspectives. The data sources used are primary and secondary data sources. Collecting data using the method of documentation, questionnaires, and interviews. The sampling technique used purposive sampling and random sampling. Performance measurement from a financial perspective uses a value for money. While each perspective is measured by the level of satisfaction and overall performance measurement is weighted score on each perspective using the Dally weighting technique. The results of this study indicate that: (1) The Financial Perspective has the quality of Very Economical, Inefficient, and Effective Performance. (2) Customer Perspective Has Satisfactory Performance Quality (3) Internal Business Process Perspective Has Satisfactory Performance Quality (4) Learning and Growth Perspective Has Satisfactory Performance Quality. So that the measurement of the performance measurement of the Population and Civil Registry Office of West Bandung District as a whole has good performance quality.
Evaluasi Penerapan Sistem Pengendalian Intern Atas Prosedur Penerimaan Pajak Reklame Pada Badan Pendapatan Daerah Kota Bandung Surachman, Rifqi; Gunawan, Arwan
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.v4i1.5256

Abstract

Penelitian ini bertujuan untuk mengevaluasi penerapan sistem pengendalian intern penerimaan pajak reklame pada Badan Pendapatan Daerah Kota Bandung. Badan Pendapatan Daerah Kota Bandung mempunyai tugas untuk melaksanakan kebijakan daerah di bidang pengelolaan pendapatan daerah di Kota Bandung.. Metode penelitian yang dilakukan adalah deskriptif kualitatif dan pengumpulan data menggunakan metode observasi, wawancara, dan dokumentasi. Kemudian peneliti melakukan analisis data dengan menggunakan control matrix menurut Gelinas, dkk (2014) yang akan menghasilkan solusi untuk penerapan sistem pengendalian intern atas penerimaan pajak reklame. Hasil penelitian menunjukan bahwa Sistem Pengendalian Internal pada Badan Pendapatan Daerah Kota Bandung sudah diterapkan, namun belum sepenuhnya berjalan efektif dikarenakan masih terdapat 7 rencana pengendalian yang belum diterapkan oleh Badan Pendapatan Daerah Kota Bandung.
Analisis Flypaper Effect, Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU) dan Dana Alokasi Khusus (DAK) terhadap Belanja Daerah Kabupaten/Kota di Provinsi Jawa Barat 2017-2021 Apriliani, Desi; Sudjana
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.v4i1.5267

Abstract

The purpose of this study is to determine the partial and simultaneous effects of local revenue (PAD), general allocation fund (DAU), and special allocation fund (DAK) on regional expenditure, as well as to provide empirical evidence of whether the flypaper effect occurs in the districts and cities of West Java Province from 2017 to 2021. This is a quantitative research study with a sample of 27 districts and cities in West Java Province. The data source for this study is secondary data obtained from the website of the Government Financial Agency (BPK). The results of the study indicate that (1) PAD has a positive and significant effect on regional expenditure, (2) DAU has a positive but not significant effect on regional expenditure, (3) DAK has a positive and significant effect on regional expenditure, (4) PAD, DAU, and DAK have a positive and significant simultaneous effect on regional expenditure, and (5) there is no flypaper effect phenomenon in the districts and cities of West Java Province from 2017 to 2021.

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