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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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Efektivitas Pengamanan Aset Tetap Tanah Pada Pemerintah Kota Bandung Rahayu, Asri Puji; Muhammad, Rahma Nazila
Indonesian Accounting Research Journal Vol. 5 No. 1 (2024): Indonesian Accounting Research Journal (October 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i1.5171

Abstract

The purpose of this study is to determine the effectiveness of securing land fixed assets as well as the inhibiting factors and efforts to overcome the problem of securing land fixed assets in Bandung City Government. The type of research used in this research is qualitative with a descriptive approach. The data collection method used was interviews and well as documentation. The results of the study show that the Bandung City Government carries out safeguards for land fixed assets in accordance with applicable laws even though there are still obstacles caused by incomplete documents and a lack of human. Based on the effectiveness analysis using Campbell's theory, it is known that in terms of program success, program satisfaction, input and output levels as well as the indicators of achievement of overall goals have been effective. However, the indicators of target success have not been effective. The Bandung City Government resolves existing problems with physical control, synergizes with relevant agencies and periodic censuses
Efektivitas Penerapan Kebijakan Insentif Pajak Restoran Pada Masa Pandemi Covid-19 di Kabupaten Bandung (Studi Kasus Pada Badan Pendapatan Daerah Kabupaten Bandung) Nopiandi, Rapli; Nurmalina, Rina
Indonesian Accounting Research Journal Vol. 5 No. 1 (2024): Indonesian Accounting Research Journal (October 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i1.5172

Abstract

This study aims to determine the effectiveness of implementing restaurant tax incentive policies during the Covid-19 pandemic in Bandung Regency. In this study used qualitative research methods with a descriptive approach. Based on the analysis of effectiveness based on the indicators of the Bandung Regent Regulation and the theory of Makmur effectiveness, it is known that in terms of the accuracy of timing, accuracy of cost calculations, accuracy in measurement, accuracy in making choices, accuracy in thinking and accuracy in targeting can be said to have been effective. However, the elements of accuracy in carrying out orders and accuracy in determining goals cannot be said to be effective because it can be seen from the participation of taxpayers who submit applications that are still not optimal and there are still obstacles that cause difficulties in processing applications.
ANALISIS EFEKTIVITAS PENERAPAN SISTEM DIGITALISASI ASET DAERAH MENGGUNAKAN SOFTWARE APLIKASI SIMASDA (STUDI KASUS PADA BKAD PEMERINTAH KOTA BOGOR) Fadhilah, Rangga Muhamad; Surya, Rendra Trisyanto
Indonesian Accounting Research Journal Vol. 5 No. 1 (2024): Indonesian Accounting Research Journal (October 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In realizing the vision of the Bogor City Government BKAD, which is realizing accountable and professional regional financial and asset management, the Bogor City Government created an application called SIMASDA (Regional Asset Management System). With the SIMASDA application, asset administration at BKAD can be more structured in terms of input and output it produces. This application can also help inventory assets, so that assets can be presented and informed accurately and quickly. In addition, the entire community can view the application directly through a special website with the barcode scan method which will later display data from the asset (because it is internet/online based). In measuring effectiveness in this research using the PIECES theory put forward by Ragil Wukir. Based on the results of the analysis adapted to the PIECES theory, it can be seen that the effectiveness of the SIMASDA application is good and feasible to use in terms of the features in the SIMASDA application which are adjusted to the indicators of performance, information, economy, control, efficiency and service. However, there are still problems with inputting regional asset documents into the SIMASDA application which have not been resolved to date. From these results it can be concluded that the SIMASDA application has been appropriate and well used by the BKAD Bogor City Government in terms of the features in the SIMASDA application, but in terms of inputting regional asset document data entry it has not been resolved due to the lack of firmness in controlling regional asset documents that are still has not been inputted into the SIMASDA application, the human resources are still less sensitive to the management of scattered asset documents.
The Analisis Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik Pada Penyajian Laporan Keuangan Badan Usaha Milik Desa Bersama Galuh Buana Andriana, Eva; Sudrajat
Indonesian Accounting Research Journal Vol. 5 No. 1 (2024): Indonesian Accounting Research Journal (October 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i1.5289

Abstract

Penelitian ini dilakukan pada salah satu Badan Usaha Milik Desa Bersama Galuh Buana. BUM Desa Bersama Galuh Buana ini merupakan Badan Usaha Bersama desa-desa yang berada di kecamatan Panumbangan. Dalam menjalankan usahanya BUM Desa Bersama ini sudah melakukan penyusunan laporan Keuangan akan tetapi masih ada laporan Keuangan yang belum sesuai standar yang diperlukan. Tujuan dari penelitian ini adalah untuk mengetahui kesesuaian laporan Keuangan yang dilakukan dengan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik pada BUM Desa Bersama Galuh Buana. Metode penelitian yang digunakan pada penelitian ini adalah metode deskriptif dengan pendekatan kualitatif dan teknik pengumpulan data dilakukan yaitu melalui wawancara dan dokumentasi. Hasil penelitian ini menunjukkan Badan Usaha Milik Desa Bersama Galuh Buana sudah menyajikan laporan Keuangan namun belum menerapkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) secara optimal. Penelitian ini mengamati perlu dilakukannya laporan Keuangan yang tepat untuk laporan yang akurat dan transparan.
FINANCIAL REPORTING ANALYSIS TO MEASURE THE FINANCIAL PERFORMANCE OF THE LOCAL GOVERNMENT OF TOBA REGENCY Purba, Sahala; Purba, Rani Agustines; Simangunsong, Lucyanna Yosephine; Gultom, Nadia A.V.E; Sinaga, Agnes Patricia R.
Indonesian Accounting Research Journal Vol. 5 No. 1 (2024): Indonesian Accounting Research Journal (October 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i1.5817

Abstract

The purpose of this study is to examine the financial performance of local governments seen from 8 government financial ratios, the data is analyzed descriptively quantitatively with the subject of research on the financial statements of the Regional Government of Toba Regency for 2020-2022. The data collection technique carried out is a documentation technique. The results showed that the financial performance of the Toba Regency government as follows: (1) The Financial Independence Ratio, Regional Financial Dependence Ratio, and Fiscal Decentralization Degree Ratio showed very low results with average values of 7.80%, 6.62%, and 6.62%. (2) The PAD Effectiveness Ratio and Regional Tax Effectiveness Ratio showed very effective results with average values of 104.33% and 111.68%. (3) The PAD Efficiency Ratio and Regional Tax Efficiency Ratio showed very efficient results with high average values of 98.47% and 1.13%. (4) The ratio of BUMD Contribution Degrees shows quite high results with an average value of 11.10%. Based on the results of the analysis, it can be said that Toba Regency has not been good enough in financial implementation and management.
Analisis Cost-Volume-Profit Berbantuan Aplikasi Microsoft Excel sebagai Alat Perencanaan Laba pada Konveksi Manz Jaya Abadi Hidayat, A'rifa Ghassani; Burhany, Dian Imanina
Indonesian Accounting Research Journal Vol. 5 No. 1 (2024): Indonesian Accounting Research Journal (October 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i1.6187

Abstract

Micro Small and Medium Enterprises (MSMEs) are a part of the Indonesian economy that has great potential to improve people's welfare. The main objective in establishing a MSMEs is to obtain maximum profit. Many SMEs have not achieved maximum profit because they do not do profit planning. Manz Jaya Abadi Convection is one of the MSMEs that has not yet made profit planning. The purpose of this reasearch is to conduct profit planning using cost-volume-profit (CVP) analysis assisted by microsoft excel application. The type of research used is descriptive using analytical tools such as contribution margin, break-even point, sales analysis, margin of safety, degree of operating leverage and multi-product break-even point at Manz Jaya Abadi Convection. The result of this study is the design of applications using Microsoft Excell to assist in conducting CVP analysis as a profit planning tool that can be used regardless of time and product type.
DAMPAK KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN: BUKTI UNTUK PERUSAHAAN DI INDONESIA Rohendi, Hendi; Apriliawati, Yeti
Indonesian Accounting Research Journal Vol. 5 No. 1 (2024): Indonesian Accounting Research Journal (October 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i1.6295

Abstract

This study examines the impact of financial performance on firm value. The research sample consisted of 51 companies in Indonesia during the period 2015-2022 with a total of 357 observations. Furthermore, the data was estimated using panel econometric techniques including pooled ordinary least square (OLS), fixed effect model and random effect model with the help of Eviews 12. The findings confirm that financial performance has a positive and significant impact on firm value. This study contributes to signal theory, namely that with a company having good financial performance, it can be a signal for investors to provide a positive response in the form of investment that has an impact on increasing the value of the company.
MENGUNGKAP JEJAK HIJAU BUMN INFRASTRUKTUR: SEJAUH MANA KOMITMEN LINGKUNGAN TERCERMIN DALAM LAPORAN KEBERLANJUTAN? Salsabila, Dwi; Bandiyono, Agus
Indonesian Accounting Research Journal Vol. 5 No. 1 (2024): Indonesian Accounting Research Journal (October 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i1.6298

Abstract

Sustainability reports have become an essential means for organization to disclose the environmental impact of their activities. This study aims to analyze the extent to which State-Owned Enterprises (SOEs) in the infrastructure services sector have reported their Environment, Social, and Governance (ESG) activities in accordance with the Global Reporting Initiative (GRI) 300 standard. This research uses qualitative content analysis of the 2023 sustainability reports of three SOEs in the infrastructure services sector. The results of the analysis show that the level of disclosure related to the environment (GRI 300) is still not optimal, especially in the aspects of biodiversity and supplier environmental assessment. PT Adhi Karya showed the best performance in GRI 300 disclosure, followed by PT Hutama Karya and PT Waskita Karya. This research contributes to SOEs in improving the quality of their sustainability reports in accordance with GRI standards, as well as for policymakers in formulating more effective sustainability reporting policies in Indonesia.
Evaluasi Penggunaan Sistem Akuntansi Pengeluaran Kas Pada Usaha Mikro Kecil dan Menengah Mealsmound.Id Kabupaten Pati Syah, Alif Arfian
Indonesian Accounting Research Journal Vol. 5 No. 1 (2024): Indonesian Accounting Research Journal (October 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i1.6352

Abstract

Mealsmound.Id is one of the UMKM in Pati District, Pati Regency. Mealsmound.Id UMKM operates in the trading sector which sells a variety of contemporary food desserts. The income earned by these UMKM every month reaches around 30 million. However, this business does not yet have a good accounting system, so its financial reporting is not well structured and appears to be less effective and efficient. This research uses a case study method with a qualitative approach. This research was conducted at the Mealsmound.Id shop located in Pati District, Pati Regency. This research was conducted between May and August 2024. The results of this research state that Mealsmound.Id UMKM have not implemented a standard accounting system. UMKM Mealsmound.Id does not record frequent transactions in detail, UMKM Mealsmound.Id only records sales transactions. The process of establishing a new system at UMKM Mealsmound.Id consists of: (1) Cash In Form (2) Cash Out Form (3) Profit and Loss Report. The implementation that has been carried out is based on data obtained in June 2024, resulting in total revenue for 1 June to 25 June 2024 of IDR 13,228,500 with a cost of goods sold of IDR 32,203,500 and total costs or cash out of IDR 18,975,000.
IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY - PENINGKATAN PROFITABILITAS PT BERKAH RONA KARYA NUSANTARA CIMAHI Rosmiati, Mia; Berliana, Citra
Indonesian Accounting Research Journal Vol. 5 No. 1 (2024): Indonesian Accounting Research Journal (October 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i1.6502

Abstract

Corporate Social Responsibility (CSR) is a form of responsibility that must be carried out by the company to the surrounding environment. By doing social responsibility to the environment, the company will definitely get the benefits of it. This study aims to analyze the implementation of corporate social responsibility (CSR) in an effort to increase the profitability of PT Berkah Rona Karya Cimahi. The method used in this research is descriptive qualitative. Data analysis techniques taken in this study are data reduction, data presentation and conclusion. The results showed that PT BRKN has not fully implemented CSR principles based on ISO 26000. The implementation of CSR at PT BRKN also does not have an impact on the company's profits.

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