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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 210 Documents
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Tren dan Pola Dalam Adopsi Standar Pelaporan Global Reporting Initiative (GRI) Oleh Perusahaan BUMN di Indonesia: Scoping Review Ken Maharani Pristi
Indonesian Accounting Research Journal Vol. 6 No. 2 (2026): Vol. 6 No. 2 (2026): Indonesian Accounting Research Journal (February 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v6i2.6294

Abstract

Penelitian ini mengkaji penerapan standar Global Reporting Initiative (GRI) oleh perusahaan Badan Usaha Milik Negara (BUMN) di Indonesia antara tahun 2019 dan 2024 menggunakan metode scoping review, berdasarkan analisis terhadap 11 artikel. Fokus penelitian adalah untuk mengidentifikasi tren dan variasi dalam adopsi GRI, dengan menyoroti faktor-faktor yang mempengaruhi pengungkapan keberlanjutan. Temuan menunjukkan variabilitas besar dalam pengadopsian standar GRI oleh BUMN, dipengaruhi oleh ukuran perusahaan, sektor industri, serta tekanan dari regulator dan masyarakat. Studi ini mengungkapkan keterbatasan data yang relevan dan menyarankan perlunya kebijakan yang lebih ketat untuk meningkatkan transparansi dan konsistensi pengungkapan keberlanjutan di antara BUMN. Penelitian ini memberikan wawasan penting bagi regulator dan pengambil kebijakan dalam memperkuat praktik pelaporan keberlanjutan dan mengintegrasikan lebih lanjut standar GRI dalam kegiatan operasional BUMN.
Evaluasi Penerapan Social and Environmental Accounting (SEA) Perusahaan: Studi Komparatif Sektor Publik dan Swasta Dimas Eka Saputra
Indonesian Accounting Research Journal Vol. 6 No. 2 (2026): Vol. 6 No. 2 (2026): Indonesian Accounting Research Journal (February 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v6i2.6379

Abstract

Evaluation of the implementation of Social and Environmental Accounting (SEA) in public and private sector companies shows an increased awareness of social and environmental impacts. Companies strive to improve transparency and accountability through SEA, which integrates social and environmental aspects into traditional financial reporting. This comparative study finds that the implementation of SEA is more advanced in the private sector than in the public sector, especially in terms of information disclosure and reporting standards. Factors such as regulation, management support, and internal awareness influence the adoption of SEA. The implementation of SEA in the public sector faces challenges such as a lack of strong regulations and difficulties integrating with traditional accounting systems. Nonetheless, both sectors show improvements in sustainability practices and social responsibility. Recommendations for improving SEA include developing clearer reporting standards and investing in technology and resources for managing social and environmental data. The study results are expected to encourage more effective and sustainable SEA practices in the future.
Eksplorasi Pengaruh Kepemilikan Saham Institusional dan Komponen Good Corporate Governance terhadap Praktik Agresivitas Pajak pada Perusahaan Sektor Real Estate di Indonesia yang Terdaftar di BEI Tahun 2014-2023 Prisceilla Bungaswara
Indonesian Accounting Research Journal Vol. 6 No. 2 (2026): Vol. 6 No. 2 (2026): Indonesian Accounting Research Journal (February 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v6i2.6725

Abstract

This study examines the relationship between Good Corporate Governance (GCG) components and tax aggressiveness in real estate sector companies in Indonesia from 2014 to 2023. The research consists of two main parts: first, it investigates the role of institutional ownership in tax aggressiveness, and second, it analyzes the influence of other structural variables such as the number of independent commissioners, commissioners’ educational background, audit quality, company size, debt ratio, Return on Assets (ROA), asset growth, and company age. The results show that institutional ownership has a significant positive impact on reducing tax aggressiveness. Additionally, factors such as ROA and audit quality also influence the level of tax aggressiveness. However, other variables like company size and debt ratio do not show a significant effect on tax aggressiveness. The study suggests that companies, regulators, and investors should pay more attention to institutional ownership composition as an important indicator for transparent and accountable tax policies. , commissioners’ educational background, audit quality, company size, debt ratio, Return on Assets (ROA), asset growth, and company age. The results show that institutional ownership has a significant positive impact on reducing tax aggressiveness. Additionally, factors such as ROA and audit quality also influence the level of tax aggressiveness. However, other variables like company size and debt ratio do not show a significant effect on tax aggressiveness. The study suggests that companies, regulators, and investors should pay more attention to institutional ownership composition as an important indicator for transparent and accountable tax policies.
Perancangan Instrumen Evaluasi Sistem Pengendalian Intern Berbasis Kerangka Kerja COSO Ari Permana; Adam Zakaria; Ayatulloh Michael Musyaffi
Indonesian Accounting Research Journal Vol. 6 No. 2 (2026): Vol. 6 No. 2 (2026): Indonesian Accounting Research Journal (February 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v6i2.6832

Abstract

This study aims to design a comprehensive internal control system evaluation instrument based on the COSO Internal Control–Integrated Framework (2013) to support governance effectiveness and organizational sustainability in state-owned social insurance enterprises. Despite regulatory requirements mandating periodic internal control evaluations, many state-owned enterprises still lack standardized and measurable evaluation tools, resulting in fragmented and partial assessments. Addressing this gap, this research develops a COSO-based evaluation instrument integrated with national governance regulations and risk maturity principles.Using a project-based research design, data were collected through triangulation methods, including interviews, observations, documentation analysis, and questionnaires involving internal auditors and employees across head office and branch units. The instrument was constructed based on five COSO components, seventeen principles, and eighty points of focus, supported by a structured scoring system to assess both the existence (present) and effectiveness (function) of internal controls.This study contributes to the literature on internal control and sustainability governance by providing a replicable and context-sensitive evaluation framework for public sector and social insurance organizations in emerging economies. Practically, the proposed instrument offers internal auditors and regulators a structured tool to enhance accountability, risk management, and long-term organizational sustainability
Pengaruh Pelaksanaan Penganggaran Berbasis Kinerja Terhadap Kinerja Instansi Pemerintah Daerah Pada Sekretariat DPRD Provinsi Jawa Barat Filsy Auliya Nurazizah; Vina Citra Mulyandani, SST., M.Ak
Indonesian Accounting Research Journal Vol. 6 No. 3 (2026): Vol. 6 No. 3 (2026): Indonesian Accounting Research Journal (June 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v6i3.6992

Abstract

This study aims to analyze the effect of performance-based budgeting implementation on the performance of local government agencies, specifically at the Secretariat of the Regional House of Representatives (DPRD) of West Java Province. The research employs a quantitative method with an explanatory approach. Primary data were obtained through questionnaires completed by respondents. Data analysis was conducted using non-parametric statistical methods, data quality tests, classical assumption tests, and hypothesis testing, including simple regression analysis, t-test, and the coefficient of determination. The results indicate that the implementation of performance-based budgeting has a positive and significant effect on the performance of government agencies. In other words, the better the quality of performance-based budgeting implementation, the better the performance of the government agencies.
ANALISIS MITIGASI RISIKO PENGADAAN BARANG MILIK NEGARA (BMN) DI LINGKUP BALAI BESAR PENGEMBANGAN PENJAMINAN MUTU PENDIDIKAN VOKASI-BMTI Anisa Fitriyani; Hastuti Hastuti
Indonesian Accounting Research Journal Vol. 6 No. 2 (2026): Vol. 6 No. 2 (2026): Indonesian Accounting Research Journal (February 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v6i2.7025

Abstract

Delays in the procurement of State-Owned Assets (Barang Milik Negara/BMN) financed through capital expenditure have affected the effectiveness of vocational training implementation at BBPPMPV–BMTI. This study aims to analyze risk mitigation in the procurement process by identifying, analyzing, and evaluating procurement risks and assessing the suitability of existing mitigation strategies. A quantitative descriptive approach was employed using questionnaires, interviews, observations, and documentation. Data were collected from 30 employees involved in the procurement process, selected through saturated sampling, of which 24 valid responses were processed (80% response rate). Risk levels were analyzed using the likelihood–impact approach based on the Government Internal Control System (SPIP) and the ISO 31000:2018 framework. The findings indicate the dominant procurement risks, their respective risk levels, and the effectiveness of existing mitigation measures, providing recommendations to strengthen risk management and improve the timeliness and effectiveness of BMN procurement in vocational education institutions.
Analisis Persepsi dan Kepatuhan Wajib Pajak dalam mengimplementasikan Coretax pada PT X Wanda Dwi Clarisa; Arry Irawan
Indonesian Accounting Research Journal Vol. 6 No. 3 (2026): Vol. 6 No. 3 (2026): Indonesian Accounting Research Journal (June 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v6i3.7028

Abstract

This study aims to describe taxpayer perceptions and compliance in implementing the Coretax system at PT X, a state-owned plantation and agribusiness company. A descriptive qualitative method with a case study approach was employed, using the Technology Acceptance Model (TAM), Theory of Planned Behavior (TPB), and Compliance Theory as the theoretical foundation. Data were collected through in-depth interviews, participant observation, and literature study involving three informants directly engaged in the company's tax administration. Data analysis followed the Miles and Huberman model, comprising data reduction, data display, and conclusion drawing/verification. The results show that taxpayers' perception of Coretax is generally positive, particularly regarding system integration and the reduction of repetitive data entry, although the ease of use varies depending on users' prior familiarity with digital tax systems. This variation, along with the complexity of the new system, drives a consistent need for further training among users. Taxpayer compliance following implementation is found to be high yet multidimensional, sustained largely by binding internal company policies and standard operating procedures rather than system reliability alone. However, a case of an administrative fine incurred despite timely data submission illustrates how technical disruptions can undermine formal compliance efforts that are otherwise driven by genuine organizational commitment. The main obstacles identified include system instability during peak reporting periods and processing interruptions that occur despite user readiness, which taxpayers address through adaptive strategies such as waiting for system recovery, internal coordination, and contacting the Directorate General of Taxes' helpdesk. These findings suggest that the effectiveness of Coretax implementation in large state-owned enterprises depends not only on technological readiness, but also on the strength of internal policy structures and organizational adaptability to external technical constraints.
Analisis Manajemen Risiko Pengelolaan Anggaran pada Program Pelatihan Peningkatan Kompetensi Pendidik dan Tenaga Kependidikan (Studi Kasus pada BBPPMPV-BMTI) Reza Hamidah; Iyeh Supriatna
Indonesian Accounting Research Journal Vol. 6 No. 3 (2026): Vol. 6 No. 3 (2026): Indonesian Accounting Research Journal (June 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v6i3.7032

Abstract

Budget management for the training program aimed at improving the competence of educators and education personnel (PTK) at BBPPMPV-BMTI involves multiple stakeholders on a national scale, making it vulnerable to risks that may affect program implementation. This study analyzes the implementation of risk management in the program's budget management based on the ISO 31000:2018 framework, covering the budgeting process, risk identification, analysis, evaluation, and treatment. A qualitative single-case study approach was employed using interviews, questionnaires, observation, and documentation, with data validated through triangulation and member checking. The findings indicate that budget management consists of planning, implementation, and monitoring, evaluation, and reporting stages. Seven major risks were identified as having very high inherent risk levels. Following risk treatment, most residual risks declined to low or very low levels, although risks related to participant targets, scheduling, and the SAKTI application still require continuous monitoring. Formal risk-management documentation is recommended to strengthen budget governance.
Analisis Risiko Penatausahaan Barang Milik Negara Di Lingkungan Politeknik Negeri Bandung Berdasarkan Iso 31000:2018 Achmad Syauqi Jiwantoro; Hastuti
Indonesian Accounting Research Journal Vol. 6 No. 3 (2026): Vol. 6 No. 3 (2026): Indonesian Accounting Research Journal (June 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v6i3.7041

Abstract

This study addresses significant asset management issues at Politeknik Negeri Bandung, particularly time lags between physical goods receipt and administrative recording, asset codification errors impeding physical identification, and technical integration constraints between the SAKTI and SIMAN systems. Utilizing the ISO 31000:2018 framework, this research aims to identify, analyze, and evaluate risks within the state-owned goods (BMN) bookkeeping, inventory, and reporting cycles. Employing a descriptive qualitative approach, data were gathered through in-depth interviews, observation, and document analysis, and further evaluated using a Risk and Control Matrix. The findings highlight prioritized risk levels, identifying three extreme risks, and formulate concrete risk treatment strategies. These strategies, focusing on SOP reinforcement and internal pendular databases, are expected to significantly improve internal control, minimize administrative uncertainties, and enhance the overall validity and accountability of financial reporting at Politeknik Negeri Bandung. This study provides a structured risk profile template that other public sector higher education institutions can adopt.
Analisis Efektivitas dan Efisiensi Penerapan Sistem Keuangan Desa (SISKEUDES) dalam Pengelolaan Keuangan Desa (Studi Kasus Desa Pangauban) Annisa Nuraini; Sulistia Suwondo
Indonesian Accounting Research Journal Vol. 6 No. 2 (2026): Vol. 6 No. 2 (2026): Indonesian Accounting Research Journal (February 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v6i2.7047

Abstract

Sound village-level financial governance depends on an information system that can support administrative processes effectively and efficiently. This study examines the effectiveness and efficiency of the Village Financial System (SISKEUDES) application in managing village finances in Pangauban Village, Katapang District, Bandung Regency, and identifies the obstacles that limit its optimal use. A descriptive qualitative approach with a case-study design was employed, with data gathered through semi-structured interviews, observation, and documentation, and analyzed using the Miles and Huberman technique. Effectiveness was evaluated through the DeLone and McLean Information System Success Model, while efficiency was evaluated through the Human-Organization-Technology Fit (HOT-Fit) Model. Findings indicate that SISKEUDES has effectively supported every stage of village financial management, producing reliable information and strengthening transparency and accountability, yet its efficiency remains constrained by server capacity, dependence on a single operator, and limited technical support. The study proposes recommendations for the village government, the system developer, and the supervising agency.

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