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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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Perhitungan Break Even Point (BEP) Sebagai Alat Perencanaan Laba Terhadap UMKM UD. Barokah Gandi; Kusumastuti, Endah Dwi
Indonesian Accounting Research Journal Vol. 5 No. 2 (2025): Indonesian Accounting Research Journal (Februari 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i2.5093

Abstract

Tujuan dari penelitian ini adalah untuk menghitung Break Even Point (BEP) yang dapat digunakan untuk UMKM UD. Barokah. Analisis data deskriptif kuantitatif merupakan metodologi penelitian yang digunakan. Langkah-langkah yang dilakukan penulis adalah menghitung biaya produksi per unitnya, menghitung total penjualannya, pengklasifikasian biaya ke dalam biaya tetap dan biaya variabel, menghitung margin kontribusi, margin kontribusi rasio dan margin kontribusi per unitnya. Selanjutnya penulis melakukan perhitungan titik impas dalam unit dan rupiah, terakhir yaitu perhitungan titik impas untuk merencanakan laba untuk mencapai target yang ditentukan. Berdasarkan hasil temuan penelitian ini, titik impas UMKM UD. Barokah adalah 31.599 unit, atau sebesar Rp. 94.797.005. Untuk mencapai target laba 20%, UMKM UD. Barokah harus menjual 143.928 unit produk batu bata, atau sebesar Rp. 431.783.299, untuk mencapai target penjualannya.
Perhitungan Harga Pokok Produksi Menggunakan Metode Full Costing Untuk Menentukan Harga Jual Pada CV Kepercayaan Bersama Adelia, Mutiara Shafa; Apriliawati, Yeti
Indonesian Accounting Research Journal Vol. 5 No. 2 (2025): Indonesian Accounting Research Journal (Februari 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i2.5096

Abstract

CV Kepercayaan Bersama is a business engaged in the production of t-shirts located on Jl. Otto Iskandar Dinata No. 258, Nyengseret, Kec. Astanaanyar, Bandung City, West Java 40242. This research was conducted to determine the calculation of the cost of production by company and according to the full costing method, as well as to determine the selling price. This study uses a descriptive analysis method with data collection techniques using interviews and documentation. This research was conducted with a sample of t-shirt production in March 2023. The results of this study show that there is a difference in factory overhead costs, where the cost of production using the full costing method is greater than the company's calculations. This happens because the company does not include factory overhead costs as a whole. Thus, it will affect the selling price of the product. The result of calculating the cost of production according to the company is IDR106,500. with a selling price of IDR139,000, while the calculation uses the full costing method is IDR112,509 with a selling price of IDR146,500.
Analisis Dan Rancangan Penyusunan Laporan Keuangan Berdasarkan SAK EMKM (Studi Kasus Pada UMKM Sale Pisang Bawana Sari) Amelia, Nova; Mulyandani, Vina Citra
Indonesian Accounting Research Journal Vol. 5 No. 2 (2025): Indonesian Accounting Research Journal (Februari 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i2.5126

Abstract

Financial reports are important for every business because financial reports contain information that shows the company's financial condition. The research was conducted at Sale Pisang Bawana Sari UMKM to find out how the financial recording system and the preparation of financial reports had been carried out by the company. The method used is descriptive qualitative with data collection techniques in the form of interviews, observations and documentation. The results of the study showed that Sale Pisang Bawana Sari UMKM had not kept financial records properly and had not prepared financial reports due to a lack of understanding regarding the preparation of financial reports. Therefore, in this study a draft accounting bookkeeping and preparation of Financial Reports based on SAK EMKM were prepared which consisted of Profit and Loss Reports, Balance Sheet, and CALK for the period October 2022-December 2022.
Optimalisasi Pemanfaatan Sewa Barang Milik Negara di Politeknik Negeri Bandung Maulanii, Nishrina Zukhrufi; Nugraha, Darya Setia; Putra, Sugih Sutrisno
Indonesian Accounting Research Journal Vol. 5 No. 2 (2025): Indonesian Accounting Research Journal (Februari 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i2.5153

Abstract

This study aims to find out the implementation of the utilization of state property leases at the Bandung State Polytechnic based on Minister of Finance Regulation Number 115/PMK.06/2020 concerning Utilization of State Property as well as the constraints and optimization efforts being made. This study used descriptive qualitative method. Data collection is done by interviews and documentation. The data analysis technique used is a qualitative descriptive analysis technique. The results of this study indicate that the implementation of leasing State Property at the Bandung State Polytechnic is in accordance with the provisions contained in the Minister of Finance Regulation Number 115/PMK.06/2020 concerning Utilization of State Property but cannot be said to be optimal, as evidenced by the lack of supporting facilities for activities rent and existing human resources are inadequate so that supervision and monitoring of the leased property does not run effectively and efficiently.
Pengaruh Penerapan SIPD, Kompetensi SDM dan Peran Audit Internal Terhadap Kualitas Laporan Keuangan Pemerintah Kota Bandung (Survei SKPD Pemkot Bandung) Handayani, Sukma Ayu; Supriatna, Iyeh
Indonesian Accounting Research Journal Vol. 5 No. 2 (2025): Indonesian Accounting Research Journal (Februari 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i2.5157

Abstract

This study aims to determine the effect of implementing local government information systems, human resource competencies and the role of internal audit on the quality of financial reports in each SKPD of the Bandung City Government. The research method used is quantitative method with associative research type. The sample used in this study uses the solvency formula and to determine the respondents use a non-probability sampling technique with a purposive sampling method, namely a sampling technique with certain considerations. The distribution of questionnaires was carried out in 37 SKPD Bandung City Government with the number of respondents namely 100 people in the accounting and finance department. The analysis technique used is multiple linear regression with the help of SPSS 26. The results of this study indicate that the influence of the application of local government information systems (SIPD), competence of human resources (HR) and the role of internal audit simultaneously has a positive and significant effect on the quality of financial reports Bandung City Government.
Pengaruh Penatausahaan Aset Tetap Peralatan dan Mesin Terhadap Pengamanan Aset Tetap Peralatan dan Mesin pada Dinas Pemerintah Kota Bandung Caroline, Sheren Audia; Gunawan, Arwan
Indonesian Accounting Research Journal Vol. 5 No. 2 (2025): Indonesian Accounting Research Journal (Februari 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i2.5158

Abstract

This research aims to determine how much the effect of Equipment and Machinery Assets Administration on Equipment and Machinery Assets Security at Dinas inBandung Government City. The population of this research is 21 Dinas in Bandung Government City, with purposive sampling of 2 goods management employees from each Dinas with the number of respondents being 42 people. This research is quantitative with a quantitative descriptive approach. Data obtained from questionnaires with simple linear regression analysis using SPSS version 25. The results of this research show that the equipment and machinery assets administration has a significant and positive effect that is 34,5% on the equipment and machinery security.
Pengaruh Pemanfaatan Teknologi Informasi dan Sistem Pengendalian Intern terhadap Efektivitas Penatausahaan Aset Tetap (Studi Kasus pada Pemerintah Kabupaten Bandung Barat) Triastiti, Mardila Suryandari; Suwondo, Sulistia
Indonesian Accounting Research Journal Vol. 5 No. 2 (2025): Indonesian Accounting Research Journal (Februari 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i2.5167

Abstract

The purpose of this study is to ascertain how internal control systems (SPI) and information technology (IT) use affect fixed asset administration efficiency. The Regional Work Unit (SKPD) in West Bandung Regency serves as the study's population. 56 respondents from 28 SKPD in the West Bandung Regency made up the study's sample. In this study, a descriptive verification technique with a quantitative approach was applied. Primary data were utilised as the data source. A questionnaire was used in the data gathering procedures. Multiple linear regression analysis is the technique utilised for data analysis. According to the study's findings, information technology does not significantly affect how well fixed asset administration works. Administration of fixed assets is somewhat impacted by the internal control system. While the efficiency of fixed asset management is simultaneously impacted by internal control systems and information technology.
Pengaruh Penerimaan Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah (Pad) Kota Madya Bandung Ma'arif, Muhammad Iqbal; Afriady, Arif
Indonesian Accounting Research Journal Vol. 5 No. 2 (2025): Indonesian Accounting Research Journal (Februari 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i2.5170

Abstract

The study aim how of realization local tax revenue with the realization of retribution revenue affect revenue (PAD) in Bandung Government for 2016-2022. The research is quantitative study with secondary data from Bandung City Regional Revenue Agency. Multiple linear regression analysis are the analysis technique used with the SPSS 25.This study indicate that result of local taxes have a positive effect on local revenue in Bandung City from the significance of local taxes 0.001. the significance value is 0.194 for retribution does’nt have a positive impact on local revenue (PAD) in Bandung. However, simultaneously local retribution and taxes have a positive impact, this is based from significance value of 0.003 that means the two variables have a positive impact.
Pengaruh Pendapatan Asli Daerah (PAD), Dana Perimbangan, Dan Sisa Lebih Perhitungan Anggaran (SiLPA) Terhadap Belanja Modal Pada Pemerintah Kabupaten Bandung Barat Tahun 2014-2021 Ulhaq, Hafizh Dhiya; Sudradjat
Indonesian Accounting Research Journal Vol. 5 No. 2 (2025): Indonesian Accounting Research Journal (Februari 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i2.5200

Abstract

The main sources that can fill regional finances and can be used as a source of financing for regional expenditures including capital expenditures are Local Own Revenue (PAD), Balancing Funds, and Utilization of Overtime Budget Calculations (SiLPA). This study aims to determine the effect of regional original income, balancing funds, and SiLPA on capital expenditure in West Bandung Regency in 2014-2021. This research is a quantitative research with a descriptive approach. The data to be used comes from the 2014-2021 APBD Realization Report. Data collection techniques in this study used literature study techniques and documentation methods. The method of analysis is descriptive analysis. The prerequisite analysis test uses the classical assumption test, namely the normality test, multicollinearity test, heteroscedasticity, and autocorrelation statistical tests. Multiple regression analysis and hypothesis testing using the coefficient of determination test, t statistical test and f statistical test. The results of the study show that Regional Original Income (PAD), Balancing Funds, and SiLPA both partially and simultaneously have an effect on capital expenditure.
Peran Regulasi Dan Kebijakan Pemerintah Dalam Implementasi Pajak Karbon Dan Pajak Hijau Di Indonesia Al Kautsar, Gathan Alif; Bandiyono, Agus
Indonesian Accounting Research Journal Vol. 5 No. 2 (2025): Indonesian Accounting Research Journal (Februari 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i2.6173

Abstract

Abstract: This paper discusses the role of government regulations and policies in implementing carbon taxes and green taxes in Indonesia. With increasing global attention to climate change and environmental sustainability, Indonesia faces the challenge of reducing carbon emissions and supporting environmentally friendly practices through effective fiscal instruments. Carbon taxes and green taxes are two important tools that can be used to achieve this goal. This study explores the existing legal and policy framework, analyzes the potential impact of implementing these taxes, and identifies the obstacles and opportunities faced in the implementation process. The research results show that clear regulations and consistent policies are essential for the successful implementation of carbon taxes and green taxes. In addition, support from various stakeholders, including the private sector and civil society, is needed to ensure the effectiveness and sustainability of this policy. In conclusion, this paper provides strategic recommendations for the Indonesian government to strengthen regulations and policies to support the transition to a low-carbon and green economy. Keywords: regulations, government policy, carbon tax, green tax, carbon emissions, environmental sustainability.

Page 17 of 18 | Total Record : 180

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