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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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Pengaruh Unsur SPIP Terhadap Penatausahaan Aset Tetap (Studi Kasus Pada Pemerintah Kabupaten Bandung Barat) Wihelmus Freksi Kurniadi; Khozin Arief; Yanti Rufaedah
Indonesian Accounting Research Journal Vol 1 No 2 (2021): Indonesian Accounting Research Journal (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

This research aims to determine the influence of the Government's Internal Control System both simultaneously and partially through each element on the Administration of Fixed Assets. The type of research that researchers use is quantitative research. The population of this study is a Regional Device Task Force (SKPD) in West Bandung Regency with a sample of 28 SKPD consisting of the Regional Secretariat, Regional Inspectorate, 20 Agencies and 4 Agencies located in the environment of the West Bandung Regency Government office. From the results of this study, simultaneously elements of the government's internal control system (SPIP) had a positive and significant effect on the administration of fixed assets and partially controlled and monitoring activities of internal control had a positive and significant effect.
Evaluasi Kesuksesan Sistem Informasi Model Delone & McLean pada Sistem Informasi Manajemen Daerah Barang Milik Daerah Tasha Ulfah Haura; Sulistia Suwondo; Ira Novianty
Indonesian Accounting Research Journal Vol 1 No 2 (2021): Indonesian Accounting Research Journal (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

To evaluate information systems successfulness of SIMDA BMD in Bandung Regency Government using Delone & Mclean Model (2003) is the research aims. Research type is quantitative descriptive. Samples are 33 SKPD determined by purposive sampling approach with 66 respondents which are goods handler. Primary also secondary data are the source of data comes from. The data analysis method used is SEM-PLS with SmartPLS 3.3.2 software. The results show that the quality of the system and service quality is verified not to affect user satisfaction, while the quality of information is proven to affect user satisfaction. User satisfaction is verified to affect the net benefits of SIMDA BMD. The conclution is the implementation of SIMDA BMD in Bandung Regency Government can be classified as successful.
Analisis Efektivitas dan Kontribusi Penerimaan Pajak Restoran Dalam Upaya Meningkatkan PAD Kabupaten Bandung Barat Fajar Ramadan; Sudjana; Etti Ernita Sembiring
Indonesian Accounting Research Journal Vol 1 No 2 (2021): Indonesian Accounting Research Journal (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

To increase LGR, the Government of West Bandung Regency has made various efforts that focus on tax sector revenue, especially from restaurant tax which has increased its potential and revenue every year. However, there are several problems and some restaurant tax category does not reach the target. The research method used quantitative descriptive with effectiveness analysis and contribution analysis, and qualitative descriptive with interactive model data analysis by Miles and Huberman. Collecting data through interviews, documentation and observation. The data used are SSPD recapitulation, LRA and other supporting data. The results showed the overall effectiveness level and the restaurant category were very effective because they exceeded 100%, but for other categories was still less effective because it was below 80%. The level of restaurant tax contribution to PAD each year is still very low because it is below 6%. Inhibiting factors for restaurant tax revenue include internal factors (lack of human resources) and external factors (derived from taxpayers). Efforts to overcome these problems include optimization of human resources, intensification and extensification, implementation of socialization, imposition of sanctions, billing involving third parties and checkers, as well as special agreements with certain taxpayers.
Pengaruh Penerapan Sistem Informasi Online E-Samsat Jabar Terhadap Tingkat Kepatuhan Wajib Pajak Kendaraan Bermotor Diah Oktavianingrum; Rendra Trisyanto Surya; Yeti Apriliawati
Indonesian Accounting Research Journal Vol 1 No 2 (2021): Indonesian Accounting Research Journal (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

The purpose of this study was to determine whether there is an effect of the application of the West Java E-Samsat online information system on the compliance level of motorized vehicle taxpayers registered at the Samsat Bandung I Pajajaran Office and how much influence it has. The type of research approach used is quantitative. The population of this research is private ownership of taxpayers of two-wheeled motor vehicles and four-wheeled vehicles. The sample was determined by a purposive sampling method of 100 motor vehicle taxpayers registered at the Samsat Bandung I Pajajaran Office. The data collection technique used in this study was a questionnaire that had been tested for validity and reliability. The data analysis technique used to answer the hypothesis is simple linear regression. The results of data analysis are seen from the results of the determination coefficient test, to find out how big the contribution given by the West Java E-Samsat online information system to the compliance level of motor vehicle taxpayers is 72.6%. Furthermore, the results of hypothesis testing can be seen that the t-count value is 16.115 and the t-table value is known to be 1.966. Therefore, through the results of hypothesis testing, which means that the value of t is greater than t table (16.115> 1.966). Thus the result is that H0 is rejected and Ha is accepted. Therefore there is a positive and significant influence between the West Java E-Samsat online information system on the level of motor vehicle taxpayer compliance.
Pengaruh Penatausahaan Aset Tetap Terhadap Kualitas Laporan Keuangan Pada Satuan Kerja Perangkat Daerah di Kabupaten Bandung Wini Widiati; Arie Apriadi Nugraha; Ira Novianty
Indonesian Accounting Research Journal Vol 1 No 2 (2021): Indonesian Accounting Research Journal (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

The report on the results of the examination of the LKPD Bandung Regency Government in 2018 shows that the administration of fixed assets in the SKPD in the Bandung district government is not yet fully orderly, one of them is because there are fixed assets not known to exist. The purpose of this study was to determine the effect of fixed asset administration on the quality of financial reports. This type of research is a quantitative research with descriptive verification method. The data sources in this study were questionnaires. The population in this study were 63 SKPDs in the Bandung Regency Government. The data analysis method used is descriptive and verificative data analysis. The results of this study show that there remains a positive and significant influence from the administration of fixed assets on the quality of financial statements with an influence rate of 57.4%
Pengaruh Kompetensi Perangkat Desa Dan Penerapan SISKEUDES Terhadap Kualitas Laporan Dana Desa Raidah Adillah; Rahma Nazilla Muhammad; Arif Apriady
Indonesian Accounting Research Journal Vol 1 No 2 (2021): Indonesian Accounting Research Journal (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

According to the BPKP (Financial and Development Audit Agency) there are two factors that affect the quality of village fund reports, namely competent human resources and adequate information technology. This study aims to determine the effect of village apparatus competence and the application of SISKEUDES on village fund financial reports. This research is descriptive quantitative and conducted in the Village District Arjasari, Bandung Regency. The sampling method used was non-probability sampling with purposive sampling technique. The research respondents were 77 people. The data collection method used was a questionnaire, and the data were processed using multiple linear regression analysis. The results showed that the competence of village employees and the implementation of the village financial system had a partial and simultaneous positive effect on the financial statements of village funds in eleven villages in Arjasari Sub- District.
Pengaruh Sunset Policy terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan Perdesaan dan Perkotaan Kota Bandung Idzni Widianti Agustin; Yeti Apriliawati; Arry Irawan
Indonesian Accounting Research Journal Vol 1 No 2 (2021): Indonesian Accounting Research Journal (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

One of the problems in Land and Building Tax of Rural and Urban sectors (PBB-P2) is the low level of taxpayer compliance. Therefore, the Bandung Regional Revenue Management Agency makes efforts to improve taxpayers compliance, one of which is by implementing the Sunset Policy program. This study aims to determine the effect of Sunset Policy toward compliance of PBB-P2 taxpayers. The research method used is descriptive quantitative. The type of data used is self-report data and documentary data. The sample is determined based on the incidental method of 100 respondents. The data analysis used is simple linear regression. The results of this study are the Sunset Policy is in a good category, the compliance of PBB-P2 taxpayers is in the very good category, and the Sunset Policy has a positive and significant effect on the compliance of PBB-P2 taxpayers by 24,1%, while the remaining 75,9% is influenced by other variables.
Evaluasi Penerapan Kebijakan e-SATRiA terhadap Peningkatan Penerimaan Pajak Daerah Kota Bandung Haris Saeful Rohim; Etti Ernita Sembiring; Darya Setia Nugraha
Indonesian Accounting Research Journal Vol 1 No 2 (2021): Indonesian Accounting Research Journal (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

This study aims to evaluate the implementation of the electronic-self assessment tax reporting application (e-SATRiA) policy at the Bandung City Regional Revenue Management Agency. The research method that the writer uses is qualitative research with data collection techniques by means of observation, interviews, and documentary studies or triangulation. The data analysis technique that the author uses in this study is the Miles and Huberman Model. The data source used in this research is primary data, namely from the results of interviews with BPPD Bandung city employees, while secondary data is obtained from the target data and the realization of regional tax revenues in the city of Bandung and the data obtained from the public satisfaction questionnaire on the e-SATRiA system. The results of this study indicate that the implementation of the e-SATRiA policy has been good, but the benefits have not been felt maximally because there are still policies that allow taxpayers to pay directly to the BPPD office of Bandung city.
Pengaruh Inventarisasi Aset Tetap Daerah terhadap Kualitas Laporan Keuangan dengan Legal Audit sebagai Variabel Intervening Imas Sukmawati; Endah Dwi Kusumastuti; Suji Abdullah Saleh
Indonesian Accounting Research Journal Vol 1 No 2 (2021): Indonesian Accounting Research Journal (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

This research aims to find out and evaluate the implementation of Regional Fixed Asset Inventory with audit activities that will impact the quality of financial statements. This research was conducted in the Bandung Regency Government using quantitative research methods with steps in this research namely by disseminating primary and secondary data (Questionnaire) in the form of The Examination Results Report (LHP) of BPK RI on the Financial Report of Bandung District Government in fiscal year 2015-2019. The research sample was selected by purposive sampling method which is the user of assets in 30 Government Agencies. With the expected data analysis results all variables have a positive effect. However, after data processing using SmartPLS software version 3.0 that the Inner Model test showed one of the three unproven hypotheses, among them the Legal Audit variable (Z) did not significantly affect the Financial Report Quality (Y) variable. However, in general the achievement of Regional Fixed Asset Inventory against Legal Audit and Implications on the Quality of Financial Statements is said to be good with one thing still to be improved and developed.
Pengaruh Intellectual Capital terhadap Produktivitas Kerja Pegawai Mochamad Firmanudin; Sudradjat; Vina Citra Mulyandani
Indonesian Accounting Research Journal Vol 1 No 2 (2021): Indonesian Accounting Research Journal (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

This research was conducted to analyze and prove the effect of intellectual capital on employee work productivity. This research was conducted at the local government of West Bandung Regency. This type of research is a quantitative study, using primary data by distributing questionnaires to financial employees. Respondents in this study were 96 respondents from 27 work units in the local government of West Bandung Regency. The sampling technique used was purposive sampling method in which the respondents who filled out the questionnaire had certain criteria, then the respondents in this study were kept secret so that the respondents could really fill in. The data analysis technique used is simple linear regression and statistical analysis was carried out using the IBM SPSS version 25.0 application. The results of this study indicate that intellectual capital has a positive and significant effect on employee work productivity by 53.5%.

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