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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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Green Public Procurement: Skema Kerjasama Publik-Swasta dalam Pengadaan Barang/Jasa Berkelanjutan Fidyah Ramadhani; Bandiyono, Agus
Indonesian Accounting Research Journal Vol. 5 No. 3 (2025): Indonesian Accounting Research Journal (June 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i3.6297

Abstract

Green Public Procurement bisa menjadi langkah nyata dalam menerapkan praktik keberlanjutan di sektor publik. Hal ini terlihat potensi besar kontribusi sektor publik terhadap isu keberlanjutan. Namun, terdapat berbagai kendala dalam implementasi Green Public Procurement di Indonesia terutama terkait regulasi yang belum jelas. Oleh karena itu, penelitian ini bertujuan menyusun rekomendasi perbaikan terkait kebijakan Green Public Procurement yaitu melalui skema kerjasama antara sektor publik dan swasta. Dengan menggunakan metode scoping review yang mengidentifikasi dan memetakan literatur secara sistematis dan komprehensif, dapat disimpulkan bahwa kerjasama antara publik dan swasta dalam Green Public Procurement adalah langkah strategis yang diperlukan untuk mendukung keberlanjutan lingkungan.
Potensi Tax Avoidance Atas Implementasi Tax Holiday: Literature Review Tamba, Fanny Yolan
Indonesian Accounting Research Journal Vol. 5 No. 3 (2025): Indonesian Accounting Research Journal (June 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i3.6531

Abstract

Tax Holiday policy, which aims to attract direct foreign investment (FDI), provides a reduction or exemption from income tax to certain companies. Although this policy has succeeded in increasing the amount of investment, there are indications that the tax incentives can also be utilized instead of the company to avoid taxes, thereby reducing state revenue. By using the research method literature review, researchers will discuss the effect of tax holiday directly on state revenue by increasing the number of foreign investors, the potential for tax avoidance that can arise due to the implementation of tax holiday, and tax authority efforts to be able to make effective and continue to provide efforts Taxation ease of taxation for foreign investors. Therefore, to optimize the benefits of the Tax Holiday policy, the government needs to increase bureaucratic transparency and efficiency, through the integration of OSS, effective supervision, and education to the community.
Pengaruh Anggaran Beban Operasional dan Anggaran Pendapatan sebagai Alat Perencanaan dan Pengendalian terhadap Kinerja Keuangan pada PT Wakaf Pro Corpora Cahyani, Dzurriyati; Burhany, Dian Imanina; Dahtiah, Neneng
Indonesian Accounting Research Journal Vol. 5 No. 3 (2025): Indonesian Accounting Research Journal (June 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i3.6590

Abstract

This study aims to analyze the influence of operational expense and revenue budget as planning and control tools on the financial performance of PT Wakaf Pro Corpora during the 2022-2024 period. As a startup company established only three years ago, the company faces challenges in budget management to support the achievement of optimal financial performance. This research employs a quantitative approach, utilizing secondary data in the form of financial reports and company budgets for the selected periods. The independent variables include operational expense budget and revenue budget, functioning as planning and control tools. As a planning tool, budget is measured by budget amount, while as a control tool, budget is measured by budget variance ratio. The dependent variable is financial performance measured by the net profit margin (NPM) ratio. The findings reveal that the operational cost budget as a planning tool has no significant effect on financial performance, while the revenue budget as a planning tool has a significantly positive effect. Furthermore, the operational cost budget as a control tool has a significantly negative effect, while the revenue budget as a control tool has a significantly positive effect on financial performance. The simultaneous test shows that budgets, as both planning and control mechanisms, have a significant impact on financial performance. These results convey the important message of the role of the budget as a planning and control tool to help achieve the company's financial performance.
Evaluasi Efektivitas Penerapan Sistem Informasi Akuntansi Aplikasi Jaringan Bersama Antar Sekolah (Jibas) Dalam Meningkatkan Kualitas Laporan Keuangan di Yayasan Pendidikan Madrasah X Handari, Windi; Apriliawati, Yeti
Indonesian Accounting Research Journal Vol. 5 No. 3 (2025): Indonesian Accounting Research Journal (June 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i3.6610

Abstract

Penelitian ini bertujuan untuk mendukung efektivitas sistem penerapan sistem informasi akuntansi berbasis aplikasi yaitu Jaringan Bersama Antar Sekolah (JIBAS) di Yayasan Pendidikan Madrasah X. Fokus utama dari penelitian ini adalah menganalisis sejauh mana penerapan JIBAS di yayasan khususnya penggunaan Sistem Informasi Keuangan Sekolah (SIMKEU) dapat meningkatkan kualitas laporan keuangan. Kemudian untuk mengetahui kendala apa saja yang menghadang selama penerapan sistem informasi akuntansi tersebut serta mencari solusi untuk mengatasi kendala tersebut. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Jenis data yang digunakan adalah data kualitatif dengan sumber data yaitu data primer dan sekunder. Teknik pengumpulan data yang digunakan adalah dengan melakukan observasi, wawancara, matriks matriks, dan dokumentasi. Teknik analisis data yang digunakan adalah menggunakan teknis analisis data model Miles dan Huberman yang meliputi aktivitas reduksi data, penyajian data, dan penarikan kesimpulan/verifikasi. Selain itu, penelitian ini menggunakan metode scoring untuk menghitung dan menentukan skor efektivitas serta kualitas laporan keuangan. Hasil dari penelitian ini adalah, penerapan jaringan Bersama Antar Sekolah (JIBAS) di Yayasan Pendidikan Madrasah X termasuk dalam kriteria penerapan efektif dan kualitas laporan keuangan yang dihasilkan oleh Jibas adalah berkualitas.
Analisis Perbandingan Peramalan Anggaran Pengelolaan Sampah dengan Metode ARIMA, Exponential Smoothing, dan Least Square dalam Meningkatkan Green economy Kota Bandung Marshela, Chindy; Hutapea, Riauli Susilawaty
Indonesian Accounting Research Journal Vol. 5 No. 3 (2025): Indonesian Accounting Research Journal (June 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i3.6611

Abstract

Environmental degradation caused by waste problems in Bandung City requires preventive action through the implementation of a waste management program based on the principles of a green economy. The execution of this program requires funding; however, the budget has not been stable to date. This study aims to forecast the waste management budget of Bandung City for the years 2025–2026. This research is a descriptive study with a quantitative and qualitative approach. The forecasting methods used in this research are ARIMA, Exponential Smoothing, and Least Squares. Data collection was carried out by obtaining waste budget data for the years 2018–2024 from the Performance Accountability Report of Government Agencies (LKIP) of the Environmental and Sanitation Agency of Bandung City. Data analysis was performed using EViews 12. The results indicate that ARIMA is the best forecasting method, with the lowest MAPE value compared to the other two methods, at 2.71%.
Pengaruh Reinventing Policy dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan Sektor Perdesaan & Perkotaan (PBB-P2) Kota Bandung: The Effect Of Reinventing Policy and Tax Penalties In Paying Land And Building Tax Of Rural And Urban Sectors (PBB-P2) In Bandung City Fitriani, Nisa; Kusumastuti, Endah Dwi
Indonesian Accounting Research Journal Vol. 5 No. 3 (2025): Indonesian Accounting Research Journal (June 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i3.6612

Abstract

This study aims to determine the effect of Reinventing Policy and Tax Penalties in paying PBB-P2 in Bandung. This research is prompted by the decrease in the collection of PBB-P2 and the elevated nominal value of PBB-P2 receivables annually. Despite the annual increase in the number of taxpayers in Bandung, this growth has not corresponded with improved tax compliance.The research method used is descriptive quantitative. The sample was determined based on the Accidental Sampling method with a specified sample size of 100 respondents. This research uses primary data collection methods in the form of questionnaires as research instruments, which are structured based on the Likert scale, and the data is processed using the SmartPLS 4 application version 4.1.0.9. The results of this study indicate that Reinventing Policy and Tax Penalties simultaneously have a significant impact on Taxpayer Compliance. The R-Square value of 0.774 shows that Reinventing Policy and Tax Penalties contribute to Taxpayer Compliance by 77.4%, while the remaining 22.6% is influenced by other variables
Pengaruh Dana Alokasi Umum, Pendapatan Asli Daerah dan Belanja Modal Terhadap Kemandirian Keuangan Daerah Pada Pemerintah Kabupaten Bandung Tahun 2019-2023 Putri, Annisa; Mulyandani, Vina Citra
Indonesian Accounting Research Journal Vol. 5 No. 3 (2025): Indonesian Accounting Research Journal (June 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i3.6613

Abstract

The level of regional financial independence (KKD) shows the ability of the regional government to reduce dependence on transfer income to finance all its government activities as a manifestation of regional autonomy. The purpose is to empirically test the influence of DAU, PAD and BM on KKD in the Bandung Regency Government in the 2019-2023. The research method is quantitative, the type of data used is secondary data, the data analysis method used descriptive statistical tests, classical assumption test, multiple linear regression and test hypotheses t and f with the help of SPSS version 26. Based on the analysis technique using multiple regression, it shows that partially the DAU has a significant effect on KKD, while the other two components, PAD and BM, do not affect KKD. Then the results of simultaneous testing show that there is no significant influence of DAU, PAD and BM on KKD.
Analisis Perbandingan Kinerja Keuangan Dengan Pendekatan Value for Money dan Rasio Keuangan pada Saat, Sebelum, dan Sesudah Pandemi Covid-19 di Pemerintah Provinsi Jawa Barat Azhar, Pasya Haikal; Putra, Sugih Sutrisno
Indonesian Accounting Research Journal Vol. 5 No. 3 (2025): Indonesian Accounting Research Journal (June 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i3.6614

Abstract

The Covid-19 pandemic has an impact on the economy which has declined, the Indonesian government has issued a policy to pay attention to financial management by analyzing financial reports. Financial analysis is an analysis of financial reports to determine the financial condition and financial performance of the government. This study aims to compare the financial performance of West Java Province during, before and after the Covid-19 pandemic. This study uses a descriptive quantitative method, analyzing financial performance by measuring Value for Money and financial ratios. The results of the study indicate that the West Java provincial government has been good at managing its finances but has declined during the phase when Covid-19 occurred and is still less than optimal in terms of efficiency because the realization of spending still exceeds the realization of income and dependence which is still categorized as sufficient or there is still dependence due to the existence of special allocation funds for national strategy projects and the lack of BUMD contribution to local revenue because only a few BUMDs contribute to increasing local revenue.
Optimizing Profitability in a Sustainable Fashion MSME: A TOC Approach to Third-Party Production Muhammad, Rahma Nazila
Indonesian Accounting Research Journal Vol. 5 No. 3 (2025): Indonesian Accounting Research Journal (June 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i3.6618

Abstract

This study examines profit optimization in a sustainable fashion MSME in Indonesia that operates under a third-party production model. Using a qualitative single-case design with supporting quantitative data, it applies the Theory of Constraints (TOC) to identify and address systemic limitations. Contrary to conventional views that highlight production constraints in outsourced MSMEs, this study finds stable operations with consistent lead times and no fulfillment delays. Instead, the primary constraints are both external (marketing effectiveness, liquidity cycles, and inventory coordination) and internal (informal financial practices, unstructured budgeting, and opaque cost tracking). Using TOC’s Five Focusing Steps, the study proposes targeted interventions including campaign synchronization, structured cost allocation (e.g., fixed salary, R&D, and profit-sharing), and improved restocking coordination. These measures aim to enhance throughput and stabilize profit margins. This study also highlights the importance of iterative constraint monitoring through simple KPI tracking to anticipate future bottlenecks and support scalable growth. By contextualizing TOC in a decentralized, resource-limited setting, this study contributes to the limited empirical literature on constraint-based management in sustainable outsourcing models. It also provides practical insights for MSME owners, third-party partners, consumers, financial institutions, and policymakers to improve profit resilience, financial clarity, and demandresponsiveness without requiring capital-intensive expansion.
Dampak Digitalisasi Perbankan terhadap Transparansi dan Perataan Laba di Bank Umum Syariah Indonesia Putra, Sugih Sutrisno
Indonesian Accounting Research Journal Vol. 5 No. 3 (2025): Indonesian Accounting Research Journal (June 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i3.6714

Abstract

Penelitian ini bertujuan untuk mengkaji secara komprehensif pengaruh digitalisasi perbankan terhadap transparansi akuntansi dan praktik perataan laba (income smoothing) pada Bank Umum Syariah (BUS) di Indonesia. Menggunakan pendekatan kuantitatif, studi ini memanfaatkan data sekunder yang dikumpulkan dari laporan tahunan dan laporan keuangan BUS selama periode 2020 hingga 2024. Analisis regresi data panel, dilengkapi dengan uji Hausman, digunakan untuk menguji hubungan antara variabel . Temuan kunci menunjukkan bahwa digitalisasi perbankan memiliki pengaruh positif yang signifikan terhadap transparansi akuntansi . Sebaliknya, digitalisasi berpengaruh negatif yang signifikan terhadap praktik perataan laba, yang diproksikan menggunakan Eckel Index . Hasil ini secara kuat konsisten dengan Teori Sinyal, mengindikasikan bahwa peningkatan digitalisasi memperkuat kerangka akuntabilitas dan secara efektif mengurangi asimetri informasi dalam sektor perbankan syariah . Implikasi praktis dari studi ini menekankan pentingnya adopsi teknologi digital untuk meningkatkan kualitas pelaporan keuangan syariah, mendorong regulator untuk mendukung pengungkapan strategi digital, bank syariah untuk memperkuat tata kelola TI, dan auditor untuk mengintegrasikan indikator digitalisasi dalam penilaian laporan keuangan mereka.

Page 18 of 18 | Total Record : 180

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