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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 Biaya Volume Laba sebagai Alat Perencanaan Laba Pada Pabrik Roti Sri Rejeki Patrol V Baleendah Kabupaten Bandung Rahmawati, Amelia; Imanina Burhany, Dian; Susilawaty Hutapea, Riauli
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.v4i1.5285

Abstract

Penelitian ini dilakukan pada Pabrik Roti Sri Rejeki yang belum melakukan perencaanaan laba yang baik. Tujuan dari penelitian ini yaitu untuk mengetahui bagaimana perencanaan laba yang baik dengan menggunakan analisis biaya volume laba. Analisis tersebut menghitung Break Even Point (BEP), Target penjualan untuk mencapai laba, Margin of Safety (MOS), dan Degree of Operating Leerage (DOL). Metode penelitian yang digunakan yaitu metode deskriptif dengan pendekatan kuantitatif. Jenis data yang diterapkan yaitu data kualititaf dan data kuantitatif dengan sumber data yang digunakan yaitu data primer dan data sekunder. Teknik pengumpulan data yang digunakan yaitu wawancara dan dokumentasi. Langkah-langkah yang dilakukan adalah mengklasifikasikan biaya menjadi biaya variabel dan biaya tetap, melakukan perhitungan margin kontribusi, BEP, target penjualan untuk mencapai laba, MOS, dan DOL. Berdasarkan perhitungan, BEP yang dihasilkan adalah Rp 22.998.668 untuk Roti Kadet, Rp 9.850.762 untuk Roti Tawar Besar, Rp 34.271.264 untuk Roti Kasino, dan Rp 7.647.433 untuk Roti Spesial. MOS yang dihasilkan adalah 97% untuk Roti Kadet, 94% untuk Roti Tawar Besar, 93% untuk Roti Kasino, dan 94% untuk Roti Spesial. DOL yang dihasilkan adalah 1,03 untuk Roti Kadet, 1,07 untuk Roti Tawar Besar dan Roti Kasino, dan 1,06 untuk Roti Spesil. Diharapkan hasil dari penelitian ini dapat membantu perusahaan dalam perencanaan laba yang optimal melalui perhitungan biaya volume laba.
Sinergi Keterampilan Teknis dan Lunak: Pendekatan Komprehensif terhadap Pendidikan Kejuruan untuk Meningkatkan Kemampuan Kerja dan Kesuksesan Karir Albert
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.v4i3.5322

Abstract

Abstrak Studi ini mengeksplorasi pentingnya keterampilan teknis dan soft-skill bagi siswa SMK di Indonesia dan memberikan rekomendasi bagi pendidik, pembuat kebijakan, dan pemangku kepentingan dalam pelatihan vokasi. Studi ini menekankan perlunya keseimbangan antara keterampilan teknis dan soft-skill untuk mempersiapkan siswa menghadapi pasar kerja modern. Strategi untuk mengidentifikasi keterampilan khusus yang dibutuhkan di berbagai industri, seperti survei industri dan analisis lowongan kerja, dibahas. Metode untuk mengevaluasi kesenjangan keterampilan dan area untuk peningkatan, termasuk penilaian dan survei, dieksplorasi. Penggabungan umpan balik industri dan tuntutan tenaga kerja ke dalam kurikulum pendidikan kejuruan disoroti sebagai hal yang penting. Kesimpulan menekankan pentingnya keterampilan teknis dan soft-skill untuk siswa kejuruan dan memberikan rekomendasi untuk meningkatkan pendidikan kejuruan. Dengan menerapkan rekomendasi ini, sekolah menengah kejuruan dapat lebih membekali siswa dengan keterampilan yang diperlukan untuk sukses dalam karir mereka.
Revenue Mobilization and Accountability at the Local Government Level: The Voice of the Voiceless Awineyesema, Abiire; Marfo-Yiadom, Edward; Akurugo Adongo, Joseph; Ayine Adaane, Lawrence
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.v4i3.5468

Abstract

This paper examined revenue mobilization and accountability at the local government level using a District Assembly in Northern Ghana. It employed the qualitative approach and used thematic techniques for data processing and analysis. Thirteen participants were sampled purposively for this study. A focus group discussion comprising six participants and seven interviews was conducted. The study revealed that revenue from the exit of goods and market operations form the main source of internally generated funds to the Assembly. It was also revealed that citizens do not know what the assembly uses their revenues for. Finally, it was reported that the assembly did not account for revenues mobilized to the people.This study provides researchers, practitioners, as well as authorities within the public finance landscape of Ghana with pieces of comprehensively detailed information on revenue mobilization and application issues, and might serve as a point of call to higher authorities to take pragmatic steps to address the financial malfeasances in public departments and agencies. It is the first study to have utilized the qualitative approach, anchored in both agency and stakeholder theories, to investigate revenue mobilization and accountability issues in a local government institution. It also brings new insights into the growing discourse in public financial management which is of great concern to the current Auditor General of Ghana, as well as the international community.
Pengaruh Pengelolaan Keuangan dan Kompetensi Sumber Daya Manusia terhadap Kualitas Laporan Keuangan Pemerintah Daerah: (Survei pada SKPD di Pemerintah Kabupaten Bandung Barat) Amalia, Mira; Suwondo, Sulistia
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.v4i1.5547

Abstract

The quality of financial reports must be considered from preparation to presentation, referring to PP. 71 of 2010 concerning SAP, implementing regional financial management supported by competent HR. This study aims to analyze the effect of Regional Financial Management and HR Competence as independent variables on the Quality of Financial Reports, the dependent variable partially or simultaneously. The population were 31 SKPD, and 73 samples of employees in finance/accounting field in the Regional Government of West Bandung Regency, applying quantitative research with data collection techniques using a questionnaire which tested using multiple linear regression analysis, with SPSS 26.0 application. The conclusions of this study are: (1) Regional Financial Management partially has a positive effect on the Quality of Financial Reports; (2) Competence of HR partially has a positive effect on the Quality of Financial Reports. (3) Regional Financial Management and Competency of HR have a simultaneous positive effect on the Quality of Financial Reports.
The Perceptions of Principals on The Phasing Out of Accounting in Secondary Schools in Limpopo Province South Africa Ndou, Muhali
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.v4i1.5573

Abstract

Accounting is facing extinction in some schools in Limpopo Province South Africa because of poor performance by learners. This phasing out of accounting developed curiosity in researchers to start with this investigation. The principals’ reflections and experiences were examined in the study on the phasing-out of accounting as in Limpopo Province schools. The empirical and conceptual nature of the study employed the qualitative approach. The study used interview and observations techniques to collect data from ten secondary schools’ principals in Limpopo province coming from different districts that once had accounting. The findings revealed that teachers’ poor performance and learners’ high failure rate in accounting that caused fewer learners in taking it, resulted in the subject being phased out in some schools. The non-accounting teachers teaching EMS in grade 8 and 9 coupled with inadequate pedagogical content knowledge were found to be amongst the primary contributors in the phasing out of accounting. The hostile working environment due to overloading coupled with lack of strategic school resources and infrastructure contributed to the phasing out of accounting. This study recommends that adequately qualified educators should teach accounting from Senior to Further Education and Training Phases. Lastly, teaching and learning resources and provisioning of subject advisors’ and motivation by professionals in the accounting field need to be addressed.
Analisis Pembiayaan KPR di BSI Jepara Purwati
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.v4i3.5819

Abstract

This research is a type of field research with a qualitative approach. The research subjects were boarding school caregivers, learning instructors, as well as BSI Jepara Manager Boarding School students and Bank Syariah Indonesia customers. Data collection techniques use interviews, observation and documentation. Testing the validity of the data uses triangulation of sources and techniques. The data analysis uses the Miles and Huberman theory. The research results show that: (1) The application of KPR products at the BSI Jepara branch office, by customers and the Bank in the debt transfer and KPR financing systems is carried out using Murabahah and Musyarakah Mutanaqisah contracts. KPR at BSI is done by the customer first selecting the property they want. Second, the customer prepares the application file, third, reviews the financing submitted by the customer, fourth, prepares an agreement between the customer and BSI, fifth, submits collateral, sixth collects financing or recovers when a customer is stuck in making payments. (2) The public's response to KPR financing at BSI varies. Many customers feel helped by the presence of KPR financing products. The use of contracts in KPR is in accordance with DSN fatwa no. 04/DSN-MUI/IV/2000.
Audit Sistem Informasi Aplikasi Absensi pada PT. ZMenggunakan Framework COBIT 5.0 Marup, Akmal
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.v4i3.5883

Abstract

The advancement of information technology in the era of globalization has played a crucial role in supporting the sustainability of the business world. One significant aspect is the implementation of attendance-related information systems in human resource management within a company. Attendance serves as a representation of presence, reflecting not only individual participation but also indicating the quality and quantity of work outcomes. This research involves PT. Z, which has adopted an attendance information system to enhance efficiency and reduce reliance on paper-based procedures. The study evaluates information governance using the COBIT 5.0 framework to ensure the transparent implementation of the attendance information system, aligned with established security and information management standards. The research includes an analysis of maturity level results for the MEA.01, DSS.01, and DSS.02 domains, yielding scores of 3.25, 3.083, and 2.77, respectively, with a rounded gap of 1 point from the target level 4. All domains exhibit a similar maturity model, namely the Established Process. Despite achieving satisfactory performance levels, the recommendations emphasize the need to strengthen oversight in the attendance process to enhance the already commendable performance.
Penerapan Balanced Scorecard Dalam Pengukuran Kinerja Pada BLUD UPT Angkutan Dinas Perhubungan Pemerintah Kota Bandung Nurfahmiadi, Farhan; Nurmalina, Rina
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.v4i3.6105

Abstract

This study aims to determine the performance of BLUD UPT Transportation of Transportation Department City of Bandung using the Balanced Scorecard method based on four perspectives, namely financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. This research uses quantitative methods with a descriptive analysis approach. The type of data uses subject and documentary data. The population in this study were employees of BLUD UPT Transportation Dishub Bandung City and the Community. Data testing uses validity and reliability tests. Data analysis methods in financial perspectives use the concept of value for money by analysis economic ratios, effectiveness ratios, and efficiency ratios, in non-financial perspectives using service quality (servqual) analysis. The results of the performance measurement research at BLUD UPT Transportation of the Bandung City Transportation Agency as measured using the Balanced Scorecard method from a financial perspective based on the concept of value for money in the economic ratio obtained a score of 54%, in the effectiveness ratio obtained a score of 62%, and in the efficiency ratio obtained a score of 96%. The results on the customer perspective obtained a score of 75%. The internal business process perspective obtained a score of 71%. The growth and learning perspective obtained a score of 70%.
Tren dan Pola Dalam Adopsi Standar Pelaporan Global Reporting Initiative (GRI) Oleh Perusahaan BUMN di Indonesia: Scoping Review Pristi, Ken Maharani; Bandiyono, Agus
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.v4i3.6110

Abstract

Penelitian ini mengkaji penerapan standar Global Reporting Initiative (GRI) oleh perusahaan Badan Usaha Milik Negara (BUMN) di Indonesia antara tahun 2019 dan 2024 menggunakan metode scoping review, berdasarkan analisis terhadap 11 artikel. Fokus penelitian adalah untuk mengidentifikasi tren dan variasi dalam adopsi GRI, dengan menyoroti faktor-faktor yang mempengaruhi pengungkapan keberlanjutan. Temuan menunjukkan variabilitas besar dalam pengadopsian standar GRI oleh BUMN, dipengaruhi oleh ukuran perusahaan, sektor industri, serta tekanan dari regulator dan masyarakat. Studi ini mengungkapkan keterbatasan data yang relevan dan menyarankan perlunya kebijakan yang lebih ketat untuk meningkatkan transparansi dan konsistensi pengungkapan keberlanjutan di antara BUMN. Penelitian ini memberikan wawasan penting bagi regulator dan pengambil kebijakan dalam memperkuat praktik pelaporan keberlanjutan dan mengintegrasikan lebih lanjut standar GRI dalam kegiatan operasional BUMN.
Perencanaan Persediaan Menggunakan Metode Material Requirement Planning Dengan Bantuan Aplikasi Microsoft Excel: Studi Kasus Pada Toko Beras Putra Multazam Kharomah, Astrid Dwi Niar; Burhany, Dian Imanina; Afriady, Arif
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.v4i3.6167

Abstract

Putra Multazam Rice Shop is a small medium enterprise that operates in the field rice trade. This rice shop sells various brands of rice. This shop has a problem with inventory planning because the shop often experiences problems with rice supplies, either excess or lack of inventory. The aim of this research is to help shop owners carry out inventory planning using the Material Requirement Planning method. The research method used is descriptive quantitative with a case study approach. The results of this research show that: (1) inventory calculations carried out by rice shops are currently less effective because they use simple and irregular calculations, (2) inventory planning using the Material Requirement Planning method produces sales forecasts for rice products in sacks in the month May-December 2024 which increases every month, namely for Kurmo rice in May it was 358, June 295, July 431, August 468, September 504, October 541, November 577, and December 614, for JM Super rice in May 217, June 220, July 222, August 225, September 227, October 230, November 233, and December 235; safety stock of 32 sacks of Kurmo rice and 27 sacks of JM Super; reordering is done after reaching safety stock, and (3) design of inventory planning input system using Material Requirement Planning method consisting of data input menu, safety stock and MRP report.

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