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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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Pengaruh Belanja Pendidikan, Belanja Kesehatan Dan Belanja Perumahan Dan Fasilitas Umum Terhadap Indeks Pembangunan Manusia (Studi Kasus Pada Pemerintah Daerah Kabupaten Cianjur) Muhammad Ade Fajar; Lili Indrawati
Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

This study aims to determine the effect of education expenditure, health expenditure and housing and public facilities expenditure on the human development index in the Cianjur Regency Government during 2014-2019. The sample is budget realization report and human development index data for 6 years. Data analysis technique used is multiple linear regression analysis SPSS 25.00. The result of this study showed education expenditure, health expenditure and housing and public facilities expenditure simultaneously has positive and significance effect 37,2% of human development index, while 62,8% are effected by other factors. Parcial test result, education expenditure has significant effect of human development index. While health expenditure and housing and public facilities expenditure do not effect of human development index.
Analisis Faktor-Faktor Penyebab Keterlambatan Penyerapan Anggaran (Studi Kasus Pada Balai Besar Wilayah Sungai Citarum Kementerian PUPR) Syafira Rizka Nurwidya; Vina Citra Mulyandani
Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

Central government spending is the largest component in terms of state spending and has an important role in determining national output. Ideally, the increase in state expenditure can follow a responsive absorption pattern both in central government spending and for transfers to regions. The absorption of the accumulated budget at the end of the year indicates that budget execution is not yet optimal. Fiscal year 2018 in Balai Besar Wilayah Sungai Citarum (BBWS Citarum) not performed optimally. The delay in budget absences is too high at Balai Besar Wilayah Sungai Citarum (BBWS Citarum). This study aims to analyze the factors that cause budget shortages at Balai Besar Wilayah Sungai Citarum (BBWS Citarum) for the 2018 fiscal year. This research uses a credibility test with triangulation techniques. The research method used is a qualitative method. The results shows that the budget allocation in the 2018 fiscal year was caused by four factors, namely planning, implementation, human resources, and goods / services procurement.
Pengaruh Perubahan Tarif Terhadap Kepatuhan Wajib Pajak UMKM Sebelum Dan Sesudah PP No. 23 Tahun 2018 Di Kota Bandung (Studi Kasus Wajib Pajak UMKM Pada KPP Pratama Bojonagara Dan KPP Pratama Cibeunying) Anjani Yulizar; Yeti Apriliawati
Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

APBN funds in Indonesia come from three types of revenue sources. The biggest source is from tax revenue. The government issued a policy, namely PP No. 23 of 2018 at a rate of 0.5%. The government reduced the tax rate to 0.5% because the government predict that it would potentially increase the growth of taxpayers. On the other hand, it will decline the state cash receipts. This study aims to determine the effect of changes in tariffs on MSMEs taxpayer compliance. This type of research is quantitative comparative research. The population of this study is the Tax Office in Bandung. The sample using the purposive sampling method which is KPP Pratama Bojonagara and KPP Pratama Cibeunying. The data used in this study is secondary data in the form of tax revenue reports and taxpayer compliance for the years 2018-2019 obtained from KPP Pratama Bojonagara and KPP Prtama Cibeunying. The data analysis techniques used in this study are descriptive statistics, normality test, paired t-test, and wilcoxon sign rank test. The results of the study show that changes in tax rates have a significant effect on taxpayer compliance with the result of decreased revenues with an average value Rp1,112,510,309.06 and an increase in taxpayer compliancewith an average value of 757 taxpayers or 6.6%.
Optimalisasi BMD Pemprov Jabar melalui KSP dengan Badan Usaha Dibandingkan dengan Dikelola melalui Pola BLUD (Studi Kasus pada GOR Saparua) Zalfa Rofia Maulidina; Etti Ernita Sembiring
Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

This study aims to find the most appropriate form of utilization operator for GOR Saparua. In order to achieve a balance of social and economic functions, an ideal and effective form of management is needed for Saparua. According to Permendagri No.19 of 2016, one form of utilization of BMD is the coorporation with Business Agencies, where Saparua will be seen as a source of income. Saparua also provide services to the community so that its utilization will be compared with the form of management by BLUD which is social but also implements business practices. This study uses a credibility test with triangulation techniques. The research method used is a qualitative method with a descriptive approach. The results of this study indicate that the projected income and operating costs are in deficit, whether managed by the Business Agencies or BLUD. If look by conditions and facilities, it would be more suitable to be managed by BLUD because to cover the deficit in operational costs, it can only be helped from the Government budget).
Implementasi Kebijakan dan Sistem Pengendalian Manajemen E-Budgeting dalam mewujudkan Good Governance (Studi Kasus Pada Pemerintah Kota Bandung) Reviona Juliar; Neneng Dahtiah
Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

This study focuses on the application of E-Budgeting in Bandung Municipality as an objective to describe, analyze, and find out the factors that become obstacles to the implementation of E-Budgeting, how the process of E-Budgeting operationalization is and how the effects of policies and management control systems of E-Budgeting in realizing Good Governance is. This research is conducted using qualitative methods, carried out by in-depth interviews with parties or officials who are competent in planning and budgeting. The results show indicate that the variables of bureaucratuc structure, resources, communication, and disposition have gone well. And E-Budgeting management control system that focuses on the implementation of an organizations strategy that has been tunning effectivity and efficiently. The success of the policy of E-Budgeting implementation and its management control system can be proven by the realization of transparency that is carried out in accordance with Undang-undang No. 14 of 2008, accountability in the preparation of the APBD is more accountable and more measurable, and the effectiveness of the APBD that is carried out on time and managed to make efficiency in the budget.
Pengaruh Kepatuhan Wajib Pajak UMKM Berdasarkan PP Nomor 23 Tahun 2018 Terhadap Penerimaan Pajak Di KPP Pratama Bojonagara Cindy Amanda; Yeti Apriliawati
Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

Type of research is quantitative. The population in this research are MSME taxpayer at KPP Pratama Bojonagara. The sample is set by incidental technique with as 100 MSME taxpayer respondents. The source of the data used in this research are primary data and secondary data. Data collection techniques in this research using questionnaires. This research uses statistical tools to process data, namely SPSS version 25. The results of this research prove that there is an effect of MSME taxpayer compliance based on PP No. 23 of 2018 on tax revenue at KPP Pratama Bojonagara. The results of the determination coefficient prove that the compliance of MSME taxpayers based on Government Regulation Number 23 of 2018 on tax revenue at KPP Pratama Bojonagara has an effect of 21.3% while the rest 78.7% is influenced by other variables.
Pengaruh Penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) dan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) terhadap Penerimaan Pajak Daerah di Kota Bandung Tasha Nurafifah; Arry Irawan
Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

Local tax revenue in Bandung are still not maximal due to some contraints, especially for land and building tax if rural and urban sectors and also land and building title transfer tax. Therefore, BPPD is trying to solve problem by implementing several policies that make it easier for taxpayers to pay taxes. The purpose o this study was to find out the effect of the land and building tax o rural and urban sectors and land and building title transfer tax revenue to local tax revenue in Bandung in 2015-2019, both partially and simultaneously. The research method used in this study is a quantitative method with a descriptive approach. The type o data used is quantitative data, documentary data, and subject data. The sample is this study was 60 months from January 2015 to December 2019. The data analysis method used is multiple regression analysis. The result of this study shows that the land and building tax of rural and urban sectors and land and building transfer tax revenue have a significant and positive effect both partially and simultaneously on local tax revenue in Bandung City.
Audit Sistem Informasi E-Government Menggunakan Framework COBIT 4.1 (Studi Kasus Pada Pemerintah Daerah Kabupaten Bandung Barat) Aditia Ramdan; Rendra Trisyanto Surya
Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

In the current era of globalization, the progress of Information Technology (IT) is very rapid making Information Technology also an enabler in the Government to improve efficiency, effectiveness, transparency and accountability of government administration. West Bandung Regency Government has implemented E-Government in carrying out the administration. In its implementation, the KBB Local Government e-Government still has various problems, one of which is that the public service applications that are not integrated with the KBB Local Government e-Government. This indicates that the level of E-Government governance in the KBB Regional Government has not been maximized. Therefore, it is important to conduct an Information System Audit to assess how mature IT e-Government Governance is in the KBB Regional Government so that IT Risk does not have a broad impact. This SI audit is carried out based on the COBIT 4.1 framework, because COBIT is specifically used to measure and assess IT Governance and management of an agency or organization. This SI audit refers to 7 IT Processes related to E-Government namely, PO1, PO4, PO7, AI2, AI3, DS1, DS7, ME2 and ME4. Data collection is done by observation, interviews, gathering documentation and questionnaires in the form of KKA.
Analisis Faktor-Faktor Yang Mempengaruhi Penetapan Target Penerimaan Pajak Reklame Di Kota Bandung Rusita Pratama; Iyeh Supriatna
Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

One of the efforts made by the City Government of Bandung in maximizing Regional Original Income is by optimizing local tax revenue, especially the billboard tax. In Bandung, the advertisement tax revenue is still far from the target set because there are many unlicensed or illegal billboards that cannot be taxed. The purpose of this study was to analyze the effect of population, industry, and per capita income on advertising tax revenue targeting. This type of research is quantitative research. Sources of data used in this study are secondary data. The method used in this study is Multiple Linear Regression Analysis and analyzed using the SPSS version 26 software program. The results of this study indicate that the population, number of industries and income per capita are not proven to have a positive effect on the target setting of advertisement tax revenue.
Analisis Faktor – Faktor Yang Mempengaruhi Penyerapan Anggaran Belanja Pada Pemerintah Kota Cimahi Rika Septi Rahmawati; Jouzar Farouq Ishak
Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

This study aims to determine the effect of budget planning, budget implementation, regulation, human resources, and procurement of goods and services to the absorption of the expenditure budget in Government of Cimahi. And to find out the obstacles that cause the absorption of the budget and how the solution are to overcome these obtacles. This research is a quantitative research. The data source used is primary data obtained through questionnaire and interviews. The questionnaires will be distributed to 27 Regional Apparatus Organization (OPD) in the Government of Cimahi. The analysis technique used is multiple linear regression analysis. The result of the research partially show that budget planning, budget implementation, regulation, and human resources have no effect on the absorption of the expenditure budget in the Government of Cimahi. Meanwhile simultaneously it shows that budget planning, budget implementation, regulation, human resources, and procurements of goods and services have a positive and significant effect on the absorption of the expenditure budget in the Government of Cimahi.

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