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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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Analisis Risiko dan Strategi Mitigasi pada Tahap Perencanaan Pengadaan Pekerjaan Konstruksi di Balai Besar Wilayah Sungai (BBWS) Citarum Sabilla Rahma Aulia; Arif Afriady, S.E., M.Si.,
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.v6i2.7054

Abstract

Construction work procurement is a strategic activity in government agencies that carriesa high level of complexity and risk, particularly at the planning stage, where inaccurate technicalspecifications and work-volume calculations can trigger financial losses, delays, budget corrections, andaudit findings. This study identifies, analyzes, and evaluates risks at the planning stage ofconstruction work procurement at the Citarum River Basin Center (BBWS Citarum) using adescriptive qualitative method, with data collected through interviews and documentation andanalyzed based on the ISO 31000:2018 risk management framework and the Ministry of PublicWorks and Housing risk guidelines. The results identify ten risk events across legal, performance,service, and financial categories, comprising three very-high, three high, two moderate, and two lowrisk levels, with very-high and high risks prioritized for treatment and control strengthening.Keywords: Risk Mitigation, Procurement Planning, Construction Procurement, ISO31000:2018, BBWS Citarum
Deteksi Accounting Fraud melalui Grafologi: Implikasi pada Pendidikan Akuntansi Ari Kamayanti; Garnis Fadillah Putri Arabina
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.v6i3.7087

Abstract

Penelitian ini bertujuan mengeksplorasi potensi penggunaan grafologi sebagai alat deteksi fraud serta implikasinya pada pendidikan akuntansi. Terdapat dua tahap metode. Pertama, penyajian sampel tulisan tangan dan analisis grafologinya atas oknum yang terbukti telah melakukan fraud. Kedua, kajian alternatif integrasi pendidikan akuntansi dengan pelatihan tulisan tangan dilakukan melalui studi literatur pendidikan akuntansi alternatif dan wawancara dengan pakar analisis tulisan tangan internasional. Hasil menunjukkan bahwa ada beberapa trait yang valid mengindikasikan ketidakjujuran. Trait yang mengindikasikan karakter kecurangan perlu diperbaiki melalui integrasi pelatihan tulisan tangan ke dalam pendidikan akuntansi untuk perbaikan tulisan tangan (grafoterapi) dan membantu membentuk karakter baik pada calon akuntan.
Pengaruh Sistem Pengendalian Intern Pemerintah (SPIP) Dan Kompetensi Sumber Daya Manusia Terhadap Efisiensi Pengelolaan Belanja Daerah Pada Pemerintah Kabupaten Bandung Haifa Nur Asti Meisya; Rina Nurmalina; Neneng Dahtiah; Rahma Nazila Muhammad
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.v6i3.7148

Abstract

The management of regional expenditures in Indonesia still faces challenges inefficient budget use, as evidenced by the audit results from the Financial Audit Agency of the Republic of Indonesia (BPK RI) for Bandung Regency in 2024, which identified inefficiencies in regional spending. This condition emphasizes the importance of efficient budget management, in line with the national budget efficiency policy and the reduction of transfer funds to regions to prevent similar inefficiencies. This research aims to examine the influence of the Government's Internal Control System and human resource competencies on the efficiency of regional expenditure management. The study uses a quantitative approach with 108 respondents from 54 regional apparatus in Bandung Regency and analyzes data using Partial Least Squares-Structural Equation Modeling. The research results indicate that both variables have a positive and significant impact on the efficiency of regional expenditures, both partially and simultaneously, with human resource competencies being more dominant.
Analisis Potensi Kebangkrutan Perusahaan Dengan Pendekatan Altman Z-Score Pada Perusahaan Klien Di Saputra Consultant Chiesa NurApriansyah Apriansyah; Sugih Sutrisno Putra
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.v6i2.7230

Abstract

This study analyzes the bankruptcy potential of two internet service provider companies, PT X and PT Y, clients of Saputra Consultant, using the Modified Altman Z-Score model. The research is motivated by indications of financial distress, including declining revenue, weak capital structure, and equity deficits during 2023–2025. A quantitative descriptive method was employed using secondary data from balance sheets and income statements obtained from the companies’ annual corporate tax returns. The results indicate that PT X consistently remained in the distress zone with negative Z-Scores (-29.676, -20.751, and -14.195), although its financial condition showed gradual improvement. Meanwhile, PT Y consistently stayed in the safe zone with positive Z-Scores (8.840, 7.398, and 11.879). The findings suggest that PT X requires immediate financial restructuring, whereas PT Y remains financially healthy but should monitor declining sales and net income trends.
Comparative Analysis Of The Effect Of The Land and Building Tax (PBB-P2) Relief Program On PBB-P2 Revenue Before And After Its Implementation In Cimahi City, 2015-2024 Silvi Triyanti; Yeti Apriliawati
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.v6i2.7231

Abstract

Land and Building Tax for Rural and Urban Areas (PBB-P2) revenue depends largely on taxpayers' compliance. To encourage the settlement of tax arrears and increase regional revenue, the Government of Cimahi City implemented the PBB-P2 Relief Program. This study analyzes the comparative effect of the program on PBB-P2 revenue before and after its implementation during 2015-2024. Using a quantitative descriptive-comparative approach, the study employed time-series data from the Regional Revenue Agency of Cimahi City, supported by interviews. Data were analyzed using descriptive statistics, the Shapiro-Wilk normality test, the Independent Samples t- test, and Cohen's d. The results show that PBB-P2 revenue was higher after the program than before. The Independent Samples t-test revealed a significant difference (p = 0,001), while Cohen's d (3,35) indicated a large effect size. These findings suggest that the PBB-P2 Relief Program was associated with increased PBB-P2 revenue.
The Effect of Motor Vehicle Numbers and Regional GDP on Motor Vehicle Tax Revenue in West Java, 1995-202 Titin Sulastri; Yeti Apriliawati
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.v6i2.7232

Abstract

This study examines the effects of the number of motor vehicles and Gross Regional Domestic Product (GRDP) on Motor Vehicle Tax (MVT) revenue in West Java Province during 1995-2025. Using a quantitative explanatory approach, this research employs annual time-series secondary data obtained from the Central Statistics Agency (BPS) and the Regional Revenue Agency (Bapenda) of West Java Province. Data were analyzed using descriptive statistics, classical assumption tests, and multiple linear regression. The results indicate that the number of motor vehicles has a positive and significant effect on MVT revenue, whereas GRDP has no significant partial effect. Simultaneously, both variables significantly influence MVT revenue (Sig. = 0.000). The adjusted R-square value of 0.914 indicates that 91.4% of the variation in MVT revenue is explained by the two independent variables. These findings suggest that increasing vehicle ownership is the dominant factor affecting MVT revenue, highlighting the importance of improving vehicle administration and taxpayer compliance to optimize regional tax revenue.
Kesiapan Implementasi Green Accounting dalam Mendukung Pembangunan Rendah Karbon: Studi Kasus Pemerintah Provinsi DKI Jakarta Mu'ammar Syarif Alghiffari; Dian Imanina Burhany; Jouzar Farouq Ishak; Arif Afriady
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.v6i3.7236

Abstract

Climate change requires local governments to integrate environmental information into public accounting systems. The Provincial Government of DKI Jakarta has demonstrated strong policy commitment to low-carbon development through Governor Regulation Number 90 of 2021 and environmental budget allocation of IDR 25.81 trillion (2020–2024), with realization of IDR 23.72 trillion. However, policy commitment does not automatically translate into accounting-system readiness to produce integrated environmental information. This qualitative case study analyzes readiness for implementing Green Accounting across five dimensions: recognition, measurement, recording, presentation, and disclosure. Data were collected through semi-structured interviews with key informants from Bappeda and BPKD, supported by documentary analysis of planning documents, Regional Climate Budget Tagging (RCBT), LAKIP, LKPD, and CaLK. Findings show intermediate overall readiness. Recognition, measurement, and presentation are moderately ready, while recording and disclosure remain low due to the absence of dedicated environmental cost accounts and limited environmental disclosure in financial reports. The study contributes an implementation-readiness framework for public-sector Green Accounting and recommends strengthening environmental accounting standards, integrating environmental cost classification into the chart of accounts, and enhancing disclosure in local government financial reporting
The Effect Of Independence, Competence, And Religiosity On Audit Quality At The West Provincial Inspectorate Farhan Maulana Sidik; Sugih Sutrisno Putra
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.v6i3.7237

Abstract

Audit quality plays a strategic role in supporting accountability and transparency in government administration, particularly within Government Internal Supervisory Apparatus (APIP). This study aims to analyze the effects of auditor independence, competence, and religiosity on audit quality at the Regional Inspectorate of West Java Province. This study employed a quantitative approach using an explanatory survey method. The study population consisted of 38 auditors, all of whom were included as respondents using a saturated sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression. The results indicate that auditor competence has a positive and significant effect on audit quality, whereas auditor independence and religiosity do not have significant partial effects. Simultaneously, independence, competence, and religiosity have a significant effect on audit quality. The Adjusted R Square value of 0.674 indicates that 67.4% of the variation in audit quality can be explained by the three independent variables. These findings underscore the importance of strengthening professional competence while maintaining auditor independence and integrity to improve the quality of internal government auditing.
The Influence of Tapping Box Implementation and Registered Restaurants on PBJT Revenue from Food and Beverage in Cimahi City Wandira Maharani; Yeti Apriliawati
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.v6i3.7238

Abstract

Food and beverage Specific Goods and Services Tax (PBJT) revenue collection still faces challenges in ensuring accurate transaction reporting under the self-assessment system. To improve tax compliance, the Cimahi City Government implemented tapping boxes to automatically record restaurant transactions. This study aims to analyze the effect of tapping box implementation and the number of registered restaurants on food and beverage PBJT revenue in Cimahi City during 2015–2024 and to examine differences in tax revenue before and after tapping box implementation. This study employed a quantitative approach with comparative and explanatory designs, supported by semi-structured interviews. Data were analyzed using descriptive statistics, classical assumption tests, independent sample t-test, and multiple linear regression. The results indicate a significant difference in PBJT revenue before and after tapping box implementation with a very large effect size. Partially, tapping box implementation has no significant effect, whereas the number of registered restaurants has a positive and significant effect on PBJT revenue. Simultaneously, both variables significantly affect PBJT revenue.
Pengaruh Desentralisasi Fiskal Dan Transparansi Laporan Keuangan Terhadap Kualitas Laporan Keuangan Pemerintah Tahun 2023-2025 (Studi Pada Organisasi Perangkat Daerah Kota Bandung) Neng Puspa Permata; Endah Dwi Kusumastuti
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.v6i3.7239

Abstract

This study aims to analyze the effect of fiscal decentralization and financial reporting transparency on the quality of local government financial statements in Regional Apparatus Organizations (OPD) of the Bandung City Government. This study employed a quantitative method with an associative approach. The population consisted of 30 OPDs during the 2023–2025 period, resulting in 90 observations. Secondary data were collected from Budget Realization Reports, Local Government Financial Statements, and supporting documents. Data were analyzed using ordinal logistic regression with IBM SPSS Statistics. The results indicate that fiscal decentralization has no significant effect on the quality of local government financial statements. Financial reporting transparency also has no significant effect on financial statement quality. Simultaneously, both variables do not significantly affect the quality of local government financial statements. These findings indicate that financial statement quality may be influenced by other factors, such as human resource competence, the effectiveness of the Government Internal Control System (SPIP), compliance with Government Accounting Standards (SAP), and public financial governance.

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