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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 190 Documents
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Penentuan Harga Pokok Sewa Kamar Dengan Metode Activity Based Costing (Sudi Kasus Pada Kalasenja Family Camping, Cimahi) mega putri, gillis
Indonesian Accounting Research Journal Vol. 6 No. 1 (2025): Vol. 6 No. 1 (2025): Indonesian Accounting Research Journal (October 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

Dalam menghitung tarif tenda di kalasenja masih menggunakan metode tradisional, dimana menghitung semua biaya yang dikeluarkan dan dibagi dengan tiap tipe tenda yang dihasilkan sesuai ketentuan manajemen hotel. Penelitian ini bertujuan untuk menyarankan bagaimana perhitungan harga pokok kamar menggunakan metode Activity Based Costing (ABC System). Metode penelitian yang digunakan yaitu metode deskriptif kuantitatif. Hasil dari penelitian ini mendapatkan selisih Untuk harga jual kamar Arunika Tent di weekdays menurut ABC System memiliki selisih Rp352.450,- dan untuk sandyakala Tent memiliki selisih Rp206.910, dan hari weekend untuk Arunika Tent memiliki selisih Rp252.450,- dan untuk Sandyakala Tent memiliki selisih Rp106.910,-.
A Study on the Disclosure of Climate Change Information in Indonesian Companies' Sustainability Reports Wicaksono, Adi; Agus Bandiyono
Indonesian Accounting Research Journal Vol. 6 No. 1 (2025): Vol. 6 No. 1 (2025): Indonesian Accounting Research Journal (October 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v6i1.6296

Abstract

Perubahahan cuaca yang semakin ekstrim diakibatkan oleh perubahan iklim global yang makin tidak terkontrol. Dalam hal tersebut, dibutuhkan komitmen setiap negara untuk melaksanakan tujuan yang tercantum dalam Paris Agreement. Untuk itu pelibatan perusahaan dalam pengungkapan perubahan iklim dan emisi karbon (GRK) sangat dibutuhkan. Penelitian ini bertujuan untuk dapat memetakan dan menganalisis terkait praktik pengungkapan informasi terkait perubahan iklim (climate change) dalam laporan keberlanjutan (sustainability report) perusahaan dan industri di Indonesia, serta menganalisis praktik yang dilakukan oleh pemerintah Indonesia dalam komitmennya mengatasi tantangan perubahan iklim (climate change). Penelitian ini menggunakan metode scoping review dengan menggunakan aplikasi Publish or Perish untuk mencari data dari artikel jurnal penelitian terdahulu sesuai dengan kriteria yang penulis harapkan yang kemudian penulis lakukan analisis menyeluruh dengan penjelasan novelty. Penelitian ini menunjukan bahwa praktik pengungkapan perubahan iklim perusahaan di Indonesia tercermin dalam pengungkapan emisi karbon yang tercantum dalam laporan keberlanjutan perusahaan. Penggunaan standar GRI 300 memudahkan perusahaan untuk menyusun laporan dan membawa transparansi dan akuntabilitas perusahaan terkait kinerja lingkungan. Pada sisi pemerintah juga telah melaksanakan pengungkapan emisi karbon yang salah satunya dengan melalui siaran pers di Kementerian ESDM dan sebagai bentuk komitmen Indonesia dalam Paris Agreement.
Upaya Pemerintah Indonesia Memaksimalkan CSR dalam Pemberdayaan Perempuan : Refleksi dari Negara Islandia Tamba, Fanny Yolan
Indonesian Accounting Research Journal Vol. 6 No. 1 (2025): Vol. 6 No. 1 (2025): Indonesian Accounting Research Journal (October 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

Gender inequality remains a global concern as women often lack equal opportunities in workforce participation compared to men. This disparity arises from factors such as limited access to education, health services, and suitable job opportunities, as well as broader social constraints. Addressing this issue requires structured efforts, one of which is through the implementation of Corporate Sustainability Reports (CSR) that integrate gender equality into business practices. Using a scoping review method, this research maps the relationship between women’s work participation and empowerment by analyzing the gender gap, reviewing government efforts in maximizing CSR, and adopting innovations from other countries. Iceland, recognized as the world’s leader in gender equality, serves as a benchmark for best practices. The findings are expected to guide policymakers in evaluating sustainable financial reporting regulations, emphasizing CSR’s role in advancing women’s empowerment to foster an inclusive and sustainable economy.
The Influence Of Realization Of Provincial Financial Assistance Transfer On Participation Recipients Of Contribution Assistance- West Java Health Insurance Rabbani, Kireyna Fridola; Hastuti, Hastuti
Indonesian Accounting Research Journal Vol. 6 No. 1 (2025): Vol. 6 No. 1 (2025): Indonesian Accounting Research Journal (October 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v6i1.6798

Abstract

Fiscal decentralization can be the answer to the problem of low quality of life of the people in Indonesia. One of the effective implementations of fiscal decentralization is the synergy and harmonization of central and regional spending in the form of Transfers to Regions. Transfers to Regions focus on mandatory spending, one of which is in the health sector. The government's efforts to equalize the rights to health services are to use Financial Assistance Spending transfer funds sourced from the State Budget (APBN). This study aims to assess the effect of the effectiveness of provincial financial assistance spending on National Health Insurance (JKN) Contribution Assistance Recipient Participants (PBI). The population in this study was 27 regencies/cities in West Java Province. The analysis was using logistic regression to test the effect and predict the probability of occurrence of dependent variables that can be predicted by independent variables with the help of the SPSS 26 application. The results of the study showed that provincial financial assistance transfer spending had a significant effect on the PBI APBD segment but was not significant for the PBI APBN segment.
Inventarisasi Aset Berdasarkan Peraturan Menteri Dalam Negeri Republik Indonesia Nomor 47 Tahun 2021 – Sebuah Studi Kasus Rosmiati, Mia; Anggrani, Berina
Indonesian Accounting Research Journal Vol. 6 No. 1 (2025): Vol. 6 No. 1 (2025): Indonesian Accounting Research Journal (October 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

Local governments have the authority to manage regional finances, including managing their public assets. One of the stages in the management of public assets is administration which consists of bookkeeping, inventory, and reporting of regional property. The inventory is carried out in order to produce useful information for the presentation of financial statements and as a basis for making policies for the management of regional property. In the implementation of the inventory of public assets, regional financial agencies and assets are still experiencing problems. This study aims to find out and analyze the implementation of public assets inventory by the Bandung City Regional Finance and Assets Agency. This research is descriptive qualitative research. Types and sources of data are in the form of primary and secondary data. Methods for gathering data include documentation, interviews, and observation. Data reduction, data presentation, and conclusion-making are the steps in data analysis. The results of this study show that the Bandung City BKAD implements Permendagri Number 47 of 2021 concerning bookkeeping, inventory, and reporting even though it still obstacles in several aspects.
Pengaruh Temuan Audit Dan Tindak Lanjut Rekomendasi Hasil Pemeriksaan Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Pada Kabupaten Dan Kota Provinsi Jawa Barat Tahun 2019-2023) Junaedi, Zahwah Aqilah; Nugraha, Arie Apriadi
Indonesian Accounting Research Journal Vol. 6 No. 1 (2025): Vol. 6 No. 1 (2025): Indonesian Accounting Research Journal (October 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

The quality of local government financial reports reflects the extent to which financial information is presented in accordance with applicable accounting standards. The preparation of these financial reports is a form of accountability in public financial management. Audits conducted by the Supreme Audit Agency (BPK) result in audit opinions, which are official statements regarding the reliability of financial reports. In addition, the BPK also provides recommendations for improvements that must be followed up. This study aims to examine the impact of audit findings and follow-up on recommendations on the quality of local government financial reports. The method used is a quantitative approach with ordinal logistic regression analysis, using SPSS Statistics software version 29. The research sample includes districts and cities in West Java Province that received audit opinions from the BPK on their financial statements during the 2019–2023 period, selected using purposive sampling. The data used were secondary data, consisting of summaries of follow-up reports on audit recommendations (TLRHP) and audit reports (LHP) on local government financial reports (LKPD) for the years 2019–2023. The research results indicate that audit findings do not significantly affect the quality of financial reports. However, follow-up on audit recommendations has a positive impact. Overall, both audit findings and follow-up contribute to determining the quality of local government financial reports
Pengembangan Sistem Monitoring Pengelolaan Anggaran Proyek Berbasis Web Menggunakan CodeIgniter pada PT ABCD Rahmawati, Nurul; Putra, Sugih Sutrisno
Indonesian Accounting Research Journal Vol. 6 No. 1 (2025): Vol. 6 No. 1 (2025): Indonesian Accounting Research Journal (October 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v6i1.6827

Abstract

The project budget management monitoring system at PT ABCD is still done manually using spreadsheets, which are prone to errors and delays in information. This research aims to develop a web-based monitoring system using the CodeIgniter framework to enable real-time budget management that can be accessed anytime and anywhere. The system development method used is the System Development Life Cycle (SDLC) waterfall model, with Black Box testing to ensure all functionality is running properly. The application is designed using the PHP programming language, CodeIgniter framework, and MySQL database. The developed system includes dashboard modules, monitoring, submission and use of advances, recapitulation, reports, and master data containing COA, account, and project data. The implementation results show that the system is able to improve process efficiency, reduce recording errors, and strengthen budget monitoring and reporting functions in an accurate and structured manner. All features have been tested and run according to user needs. Thus, this system is expected to increase transparency, accountability, and internal control in project budget management in the company.
Analisis Pengembangan Sistem Informasi Akuntansi Berbasis Microsoft Excel Dalam Meningkatkan Kualitas Laporan Keuangan Bumdes Sariwangi Raharja Printing Putri, Melly Pertama; Afriady, Arif
Indonesian Accounting Research Journal Vol. 6 No. 1 (2025): Vol. 6 No. 1 (2025): Indonesian Accounting Research Journal (October 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v6i1.6828

Abstract

BUMDes Sariwangi Raharja Printing is one of the village-owned enterprises that has implemented an accounting information system based on Microsoft Excel in preparing its financial reports. However, in its implementation, there are several issues that are considered to affect the quality of the financial reports, particularly regarding accuracy. Therefore, a study was conducted to analyze the existing accounting information system implementation and its development to improve the quality of the financial reports of the BUMDes. The research method used in this study is research and development with the ADDIE development model (Analyze, Design, Develop, Implement, and Evaluate), with data collection techniques in the form of interviews, observations, and documentation. The result of this research is the development of an accounting information system based on Microsoft Excel that is more effective in improving the quality of financial reports. The quality of financial reports refers to aspects of relevance, reliability, understandability, and comparability. In addition, this research also produced a financial reporting application for BUMDes, which will be implemented as a tool for recording financial transactions at BUMDes Sariwangi Raharja Printing.
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. 6 No. 1 (2025): Vol. 6 No. 1 (2025): Indonesian Accounting Research Journal (October 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v6i1.6829

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.
Analysis Of The Needs For An Inventory Information System For Land Asset Document Management At PT PLN UIT JBT Fitriliani, Putri Angelina; Ramadhan, Gilang; Saleh, Suji Abdullah
Indonesian Accounting Research Journal Vol. 6 No. 1 (2025): Vol. 6 No. 1 (2025): Indonesian Accounting Research Journal (October 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v6i1.6830

Abstract

PT. PLN (Persero) Central Java Transmission Main Unit manages many assets in the form of land to support the construction of towers. Assets managed are land assets consisting of land rights data, type of certificate, pre-certificate, mapping of land location, and documents on legal aspects of the land. These land assets included in regional property whose management must be accountable. However, this management is not optimal. To support inventory activities which contain land asset data, land asset mapping, and digital land asset documents. Based on the PIECES Framework analysis which consists of the dimensions Performance, Information and Data, Economic, Control and Security, Efficiency, and Service. This research was using descriptive research methods with a qualitative approach through data collection techniques of interviews. Developing the latest information system that is integrated, efficient and responsive to the needs for land asset document management is a strategic step.

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