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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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Analisis Efektivitas Pelayanan Permohonan Perizinan Mendirikan Bangunan Dengan Berbasis Elektronik Serta Kontribusinya Pada Pendapatan Asli Daerah Naswa Aziza Huwaida Rahmatunnisa; Sulistia Suwondo; Iyeh Supriatna
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 long bureaucracy in public services causes frequent fraud by irresponsible officials. As a form of improving public services, the government seeks to prevent this from happening by implementing One Stop Integrated Services and utilizing information technology with Electronic-Based Licensing Services. The electronic-based licensing service itself has been carried out by the City of Bandung under the auspices of DPMPTSP by using the HAY.U Bandung website-based service and the GAMPIL application since 2016. This research was conducted to analyze the effectiveness of the electronic-based licensing program and to what extent its contribution to PAD in Bandung City originates from levy for building permits. This study uses a qualitative method. The result of this research is the implementation of electronic-based licensing by implementation is considered quite effective but lacks in the aspect of program socialization. The contribution of IMB retribution in Bandung City PAD is still considered very insufficient, but it is reasonable because there is a tax sector which is the largest contribution.
Analisis Kinerja Keuangan dan Faktor-faktor yang Mempengaruhi (Studi Kasus pada Pemerintah Daerah Kabupaten Subang) Nabila Ayudya Maharani; Arwan Gunawan; Dian Imanina Burhany
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 analyze financial performance using financial independence ratios, PAD effectiveness ratios, PAD efficiency ratios and regional spending efficiency ratios and to find out the factors that influence it on the Subang Regency local government in the 2014-2018 fiscal year. The research method used is quantitative methods and qualitative methods. Sources of data taken in this study are secondary data and primary data using a credibility test with triangulation and member check techniques. The results showed that the financial performance of Subang Regency was seen from the average independence ratio of 17.66% (very low), the effectiveness ratio of PAD was 110.97% (very effective), the efficiency ratio of PAD was 3.16% (very efficient), and the average efficiency ratio of spending is 92.17% (efficient). The factors that affect the financial independence of Subang Regency are due to the Regional Original Income and Balancing Funds, and the factors that affect the effectiveness and efficiency of PAD and the efficiency of spending are caused by four factors, namely planning, implementation, regulation, and human resources factors. Efforts were made to improve financial performance by increasing PAD through intensification and extensification strategies and improving the quality of human resources by holding technical guidance and training.
Analisis Kebijakan Penerapan E-SAMSAT Pembayaran Pajak Kendaraan Bermotor dalam meningkatkan Pendapatan Asli Daerah Habibah Nurul Fitri; Rahma Nazilla Muhammad; Mia Rosmiati
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 of this research is to find out how policy the implementation of E-SAMSAT payment of motor vehicle tax (PKB) to increase the locally generated revenue (PAD) and the obstacles they face. This is a descriptive research with qualitative and data sources from both primary and secondary data. The techniques of data collection used documentation and interview studies with the Miles and Huberman models as data analysis techniques. The results of the study found that policy the implementation of E-SAMSAT PKB payments could increase PAD viewed from the dimensions of communication, resources, disposition, and bureaucratic structure in general is good. This is evidenced by an increase in PKB revenues in 2016-2019, which resulted in an increase in PAD. However, the obstacles experienced by E-SAMSAT both internally and externally in its implementation still often occur. These obstacles include the mismatch data, double transactions, inappropriate data input, system failure, validation of STNK which still has to be done at the SAMSAT office, the community those who are not literate with the technology, public doubts about the validity of E-SKKP, and the socialization has not been distributed.
Analisis Tingkat Maturitas Sistem Pengendalian Intern Pemerintah (SPIP) Shadiya Freya Rosaline; Hastuti; Ahmad Syarief
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 is to assess the maturity level of the Government Internal Control System (SPIP) at the Bandung State Polytechnic (Bandung State Polytechnic). This research is descriptive with a qualitative approach. Assessment of SPIP implementation is carried out by testing the SPIP elements, namely the control environment, risk assessment, control activities, information and communication and internal control monitoring which refers to the Regulation of the Head of BPKP Number: S-354 / SATGAS PP SPIP / 2014 concerning Guidelines for Assessment of Maturity Level Implementation of SPIP in government agencies and PP 60 of 2008 on SPIP. The research population consisted of 37 structural officers at the Bandung State Polytechnic. However, of the 37 respondents who were targeted, only 26 respondent data could be collected, because at the time of data collection it was affected by the spread of the Covid 19 virus so that the process of distributing questionnaires and data collection was hampered. Because in that period it was still in the Work From Home (WFH) period so that it affected the number of returned questionnaires. From the results of the analysis it is known that the application of SPIP at the Bandung State Polytechnic is at level 2 or at the developing level.
Pengembangan Sistem Informasi Akuntansi Pengelolaan Kas Desa berbasis Web Danang Afifuddin Nuryamin; Darya Setia Nugraha; Sugih Sutrisno Putra
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 Government of Cigugur Girang Village, Parongpong Subdistrict, West Bandung Regency is a government agency at the village level that uses an accounting information system provided by the central government and also uses a manual system. Expenditures and cash receipts transactions conducted in Cigugur Girang Village, Parongpong District, West Bandung Regency are classified as frequent. The system currently in use has not been able to describe expenditure trends and the amount of expenditure for each activity. Because every transaction recorded is still manually resulting in the making of the reports needed by the agency takes longer. As a solution to these problems, the authors designed an application program for spending and cash receipts that are tailored to the circumstances and needs of the agency. The author uses the SDLC and RAD method in designing this application program. Data collection is done by interviewing, observing, and analyzing documents. After the analysis is carried out, the authors designed the application program using Adobe XD. With the design of this protorype program, it is expected to be an alternative used in the accounting information system for expenditure and cash receipts in Cigugur Girang Village, Parongpong District, West Bandung Regency
Implementasi Manajemen Resiko dalam upaya mewujudkan prinsip-prinsip good governance Fanny Oktapiani; Mia Rosmiati; Lili Indrawati
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

Organizations are faced with increasingly complex job risks, so it is necessary to apply risk management that can help organizations to reduce risks as small as possible and eliminate uncertainty in the business environment. This study aims to determine how the implementation of risk management in an effort to realize the principles of good governance in the West Bandung Regency Government, namely upholding the rule of law, transparency, caring for stakeholders, effectiveness and efficiency, accountability, and strategic vision. The research method used is descriptive qualitative with interviews and documentation as data collection instruments. The results of this study indicate that the implementation of risk management in the West Bandung Regency Government is not in accordance with existing guidelines. This is due to ineffective socialization of risk management implementation. So that SKPD does not yet understand the implementation of risk management within the West Bandung Regency Government.
Model Anggaran Perusahaan berbasis Laporan Keuangan Arwan Gunawan; Jouzar Farouq Ishak
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 fundamental problem in corporate budgeting in Indonesia is that there is no transparency addressed to stakeholders outside the internal conditions of management. So that in realizing the company budget, it is enough for those interested parties to only trust the audited financial statements. Even though the audited financial report is prepared by an Independent Auditor, it is still necessary to make preventive efforts by investors to anticipate various possible changes at any time. If investors anticipate it at the end of the company's bookkeeping period, it can be said to be “too late”. The company budget model that is built and developed by the company is inseparable from the company's financial statements that have been audited in previous periods. Therefore, it is necessary to conduct a study on how the financial statement-based corporate budget model is made for managerial decision making and the optimization of firm value (value of the firm). Descriptive research has been conducted to describe the company budget model based on financial statements. The results of descriptive research indicate that a financial statement-based company budget model can be formed. The next research step must be made an application of a company budget model based on financial statements.
Pengaruh persepsi wajib pajak dengan pendekatan Technology Acceptance Model terhadap penggunaan E-filing di KPP Pratama Cimahi Chikita Bela Martunisa; Riauli Susilawaty Hutapea; Neneng Dahtiah
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

ThiswstudybaimsytobdeterminegtheYeffectHof taxpayer perceptions on the use of e-filing with the TechnologyRAcceptanceUModelJ(TAM)Bapproach. As a manifestation ofG e-government in the era of industrialCrevolutionH4.0,Ythe Directorate General ofBTaxes implemented an e-filing program, namely an electronic submission of Income Tax Tax Return (SPT) applications online and in real time. Data in KPP Pratama Cimahi for 2014-2018 shows only around 30% of the target number of taxpayers who report. The success factor in implementing e-filing is the acceptance of taxpayers as users to switch from a manual reporting system to an online reporting system. TAM is an information technology system acceptance model that is used by users to explainHandGpredictBuserYacceptanceBofBa technology. The independent variable is perceived ease ofG use, perceived usefulness, attitudes towards technology use, and interest in using technology on theBdependentVvariableBthe actualBuseBof e-filingCtechnology.VThe researchVmethodNusedVisGquantitativeVmethod. The population of this research is taxpayers who are registered at KPP Pratama Cimahi.CThe sample wasCfeterminedVbyXtheVincidentalsamplingvmethod of 100 respondents.gtThis research databcollectionvmethodciscabquestionnaire,xthevdata xiscprocessed usingcmultipleklinearcregressionTanalysis.CThexresultsdofjthisfstudycindicate that perceived ease ofT use, perceived usefulness, attitudes towards the use of technology, interest inBusing technologyshaveravpositiveheffecthon the actual use of e-filing both partially and simultaneously at KPP Pratama Cimahi.
Pengaruh Penerapan Cashless Payment terhadap Perilaku Penerimaan E-Samsat berdasarkan Pendekatan Technology Acceptance Model Reffi Trinovayanti Purwanto; Riauli Susilawaty Hutapea; Usmani
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 participation in the payment of Vehicle Tax (PKB), the West Java Provincial Government implements cashless payment by creating an E-Samsat Jabar, one of the payments can using Bank ATMs. In reality, there are still obstacles because the user still find it difficults. The research purposes is to find out how the acceptance of E-Samsat in the implementation of cashless payment with Technology Acceptance Model (TAM). The research methods is descriptive quantitative. The sampling technique is purposive sampling and resulted 10 Districts/City in West Java Province as sample. The analyzed model using SEM-PLS with SmartPLS. The results of this research shows Perceived Ease of Use has proven to influence Perceived Usefulness and Attitude Towards Using, Perceived Usefulness has proven to influence Attitude Towards Using, and Attitude Towards Using has proven to influence Acceptance of E-Samsat. And also prove that Perceived Usefulness has not influence the Acceptance of E-Samsat.
Audit of IT Process DS-11 for Academic Information System based on Framework COBIT 4.1 Rendra Trisyanto Surya; Jouzar Farouq Ishak
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

Database (Manage Data) merupakan proses penting dari suatu pengelolaan Sistem Informasi Akademik (SIAK). SIAK dewasa ini menjadi tolok ukur terhadap ukuran kinerja suatu organisasi Perguruan Tinggi. Namun, di sisi lain, secanggih apapun Teknologi Database yang digunakan, dan sebaik apapun Sistem Manajemen Database yang diterapkan, selalu ada IT Risk yang tersisa (Residual Risk) yang harus diwaspadi karena memiliki dampak yang serius. Rendahnya sebagian besar tingkat kematangan Tata Kelola SIAk secara keseluruhan di Perguruan Tinggi di Jawa Timur, menurut penelitian Mutyarini Cs dan Lidya J , yaitu sebesar 1,4. Menyebabkan perlunya juga dilakukan penelitian khusus terhadap salah satu elemen penting SIAK, yaitu DATABASE. Database menurut COBIT, harus dikelola pula (sebagaimana IT Process lain), berdasarkan Control Objective yang telah ditetapkan untuk IT Process DS-11 (Manage Data). Karena rendahnya Level Kematangan SIAk tersebut, menunjukkan terdapat beberapa IT Risk yang bisa berdampak serius terhadap keakurasian data. COBIT Control Objective for IT and its related) merupakan salah satu IT Framework terbaik saat ini yang telah menjadi Best Practice (“accepted”), karena keakurasiannya didalam memetakan IT Risk dan menetapkan control yang sesuai dari berbagai IT Process didalam suatu organisasi. Dari hasil penelitian ini diperoleh hasil. Bahwa Perguruan Tinggi di Kota Bandung juga umumnya masih mengela Database dari Sistem Informasi Akademik pada Level Kematangan 2, yaitu “Repeatable but Intuitive”. Artinya, sudah dilakukan berdasarkan manajemen yang terpola, namun belum sistematis (defined). Banyak keputusan terkait “Manage Data” yang dilakukan secara spontan dan responsif berdasarkan situasi yang ada saat. Sehingga disimpulkan, bahwa masih cukup banyak IT Risk di dalam pengelolaan database dari Sistem Informasi Akademik (SIAK) di beberapa Perguruan Tinggi di Kota Bandung, yang belum ditangani dengan sistematis dan efektif.

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