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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 Realokasi Anggaran Sebagai Solusi Penanganan Covid-19 dan Dampaknya Terhadap Mekanisme Pengadaan Barang/Jasa Riri Habibah Romli; Etti Ernita Sembiring; Darya Setia Nugraha
Indonesian Accounting Research Journal Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

This qualitative study aims to analyze the reallocation of the budget used for handling Covid-19 and its impact on the mechanism for the procurement of goods/services. The Cimahi City Government in dealing with Covid-19 has reallocated and refocused the budget in accordance with Presidential Instruction No. 4 of 2020. The data sources used were primary data obtained directly from the research location, namely budget realization reports and interview. The results showed that the budget reallocation carried out by the City of Cimahi for the handling of Covid-19 was collected in Unexpected Expenditures (BTT) which increased to Rp195,019,861,779.71 from the original Rp3,711,042,182.17. Unexpected Expenditures (BTT) are used to accommodate unexpected spending needs in handling Covid-19, especially in the health, economic and social fields. Changes in the mechanism for the procurement of goods/services during the pandemic period are changes in the guidelines used and most of the process is carried out online.
Pengaruh Persepsi Kebermanfaatan dan Kemudahan Bagi Pengusaha Kena Pajak Terhadap Minat Menggunakan e-Faktur di Empat KPP Pratama Bandung Raya Fitri Puspitasari; Riauli Susilawaty Hutapea; Yeti Apriliawati
Indonesian Accounting Research Journal Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

E-Facture is implemented to overcome the problem of the tax revenue system because fictitious invoices such as criminal cases against the application of tax have become a very controversial discussion in Indonesia, the discovery of evidence of tax levies that are very detrimental to the state and the business world. The system of e-Facture raises various polemics, especially obstacles in its application. This study aims to determine the effect of perceived usefulness and perceived ease of use for taxable entrepreneur. This study uses a descriptive method with a quantitative approach. The population is a Taxable Entrepreneur Entity with a total sample of 60 respondents. The data analysis technique used multiple linear regression analysis with the IBM SPSS Version 25 program. The results showed that perceived usefulness and perceived ease of use had a positive and significant effect on behaviour intention to use e-Facture.
Review Alokasi pada Anggaran Belanja Daerah Kota Bandung Tahun Anggaran 2019-2020 Novia Aisyah Suryana; Sugih Sutrisno Putra; Mia Rosmiati
Indonesian Accounting Research Journal Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

In performance-based budgeting, spending reviews are mandatory as a tool to support continuous improvement in budgeting quality, especially during the current C-19 pandemic. The wider impact of the C-19 pandemic has resulted in the government reallocating and refocusing the budget, both revenue and expenditure budgets. Therefore, this study aims to find out how to spend a review in terms of reviewing allocations in the Bandung City APBD for Fiscal Year 2019- 2020. Qualitative descriptive method is the research method used in this study. The data collection techniques were carried out through interviews and documentation. This study also uses data analysis methods according to Miles and Huberman (1984) which consist of data reduction, data display, and conclusion drawing. The results of this study show that within two fiscal years, 2019-2020, the Bandung City Government can make budget savings by an average of 1.013 billion rupiah.
Analisis Implementasi Inventarisasi Aset Berdasarkan PP Nomor 28 Tahun 2020 dalam Meningkatkan Pengelolaan Aset Daerah (Pada Pemerintah Kota Cimahi) Siti Nur Anisya; Jouzar Farouq Ishak; Arwan Gunawan
Indonesian Accounting Research Journal Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

Cimahi City Government has certified assets less than 50% with a total of 516 assets. This research aims to find out more about asset’s administration of Cimahi City according to PP number 28 of 2020. The method used in this research is qualitative method, by using interview data collection technique, observation, and literature study. The result of this research proves that regional asset’s administration in Cimahi has used PP number 28 of 2020, but the socialization process is still not prevalent. There are obstacles faced by Cimahi City Government in regional asset’s administration for improving regional asset management is arduous to acquire data from each regional work unit. This research is expected to be capable of assisting in explaining how regional asset’s administration process in accordance to PP number 28 of 2020, and giving advantages for many parties.
Pengaruh Belanja Pendidikan, Belanja Kesehatan Dan Belanja Bantuan Sosial Terhadap Kemiskinan Pada Kabupaten Dan Kota Di Provinsi Jawa Barat Annisa Marni Melati; Sudradjat; Dian Imanina Burhany
Indonesian Accounting Research Journal Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

This study aims to test and find out how much the effect of education expenditure, health expenditure and social assistance expenditure both partially and simultaneously on the poverty of regencies and cities in West Java Province. The unit of analysis in this study were regencies and cities in West Java Province. The data used in this research is secondary data in the form of regency and city Budget Realization Report in West Java 2015-2019. This research used purposive sampling technique, the sample used in this study consist of 15 regencies and 7 cities in West Java Province. The data analysis method in this studi is panel data regression analysis with the help of the Eviews aplication. The results of this study showed that education expenditure and health expenditure have a negative and significant effect on the poverty level partially, while social assistance expenditure has no significant effect on the poverty level. Simultaneously education expenditure, health expenditure, and social assistance expenditure has a significant effect on the poverty rate of 88,85%, while the remaining 11,15% is explained by other variables outside of this study.
Analisis Pengelolaan Aset Daerah Pada Pemerintah Daerah Kabupaten Bandung Barat Ilham Fadilah; Rahma Nazila Muhammad; Rendra Trisyanto Surya
Indonesian Accounting Research Journal Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

This study aims to determine the process of regional asset administration, asset administration problems, the impact of fixed asset problems, problem solving steps, and efforts to improve regional asset management. Type of research is descriptive qualitative with interviews as the main tool to collect data with resource persons from the Head of the Assets Division, the Head of the Asset Administration Sub-Sector, the Head of the Asset Security Sub-Section and the Property Manager. The results showed that the West Bandung Regency Government carried out the regional asset administration process in accordance with applicable regulations, although they still encountered problems with land assets, equipment and machinery, as well as buildings and buildings caused by the delegation of assets from Bandung Regency, resource competence was not maximized, insufficient budget and the census of goods has not been carried out. The West Bandung Regency Government has resolved existing problems by improving data on the system, land certification, controlling current assets, field observations, routine consolidation, updating information systems, increasing human resource competence, census of goods and commitment of the leaders. The results obtained from this study are to increase knowledge and understanding of the sources of regional asset management problems in general. The author suggests for further research to discuss the relationship between BPK's opinion and the results of regional asset management.
Analisis Faktor-Faktor Yang Mempengaruhi Pendapatan Asli Daerah (PAD) Kota Cimahi Tahun 2010-2019 Ria Aprilia Purbaya; Ahmad Syarief; Mia Rosmiati
Indonesian Accounting Research Journal Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

The purpose of this study is to determine of the influence of several factors such as Gross Regional Domestic Product (GRDP), Population, and Investment either partially or simultaneously on Cimahi City Locally-Generated Revenue (PAD) 2010-2019. In this research use quantitative method with descriptive approach. The data used in this research are secondary data from statistical data and also financial statements of Cimahi City in 2010-2019. The data analysis method used is the classical assumption test and hypothesis testing with multiple linear regression analysis using SPSS Software. The results of the research partially show that just population has significant effect on Cimahi City’s Locally-Generated Revenue. The results of the research simultaneously show that GRDP, Population, and Investment have a positive and significant together effect on the Cimahi City’s Locally-Generated Revenue.
Analisis Pengelolaan Retribusi Parkir Sebagai Strategi Peningkatan Pendapatan Asli Daerah Usivianti Latifah Humairah; Endah Dwi Kusumastuti; Iyeh Supriatna
Indonesian Accounting Research Journal Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

Abstract: This study was conducted to determine the performance of the Bandung City Government in managing parking fees as a source of increasing PAD and providing useful solutions and recommendations to obtain effective strategies to increase Regional Original Income. The method used in this research is descriptive qualitative. Data collection techniques used are interviews with related parties, field observations and viewing existing documentation. The research results obtained are parking retribution management activities that have been carried out in the city of Bandung in the implementation and control aspects, some are found to be still not in accordance with the Standard Operating Procedures, rules and regulations set. These discrepancies include the use of parking rates that are not in accordance with Perda Number 04 of 2017 which has used progressive rates, there are still many parking locations on public roads controlled by illegal/illegal parking attendants, the use of Electronic Parking Terminals (TPE) is still not optimal and limited. field supervisors on the use of Electronic Parking Terminals (TPE).
Pengaruh Kompetensi Aparatur, Komitmen Organisasi, Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kecamatan Batujajar Madhalena Giriani; Neneng Dahtiah; Dian Imanina Burhany
Indonesian Accounting Research Journal Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

The distribution of the village fund budget, which increases every year requires accountability for village fund management to the village government in Batujajar District. In this case, to produce accountability for good village fund management, the village government in Batujajar District needs to improve competence, organizational commitment, and community participation. This research aims to determine the effect of apparatus competence, organizational commitment, and community participation on the accountability of village fund management partially and simultaneously. This research uses a purposive sampling approach with a total of 112 respondents. The results of this research indicate that partially the competence of the apparatus has a positive and significant effect on the accountability of village fund management. Meanwhile, partially organizational commitment and community participation have a positive effect but not significant on the accountability of village fund management. In addition, apparatus competence, organizational commitment, and community participation have a positive and significant effect on the accountability of village fund management simultaneously.
Analisis Kinerja Anggaran Pendapatan dan Belanja Daerah pada Pemerintah Daerah Kabupaten Subang Sebelum dan Saat Pandemi Covid-19 Mutia Agnika; Sugih Sutrisno Putra; Sudradjat
Indonesian Accounting Research Journal Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

The Covid-19 pandemic has had a major impact on the country's economy, especially on state incomes and expenditures. To save the economy, the government issues various financial policies that will also have an impact on the realization of the Religional Income and Expenditure Budget (APBD). This study aims to determine the performance of the Subang Regency APBD before and during the Covid-19 pandemic. This study uses a quantitative descriptive method by calculating quantitative data from the Subang Regency LRA for Fiscal Years 2019 and 2020, using an analysis of regional financial performance which includes the regional financial independence ratio, PAD effectiveness ratio, regional financial efficiency ratio, compatibility ratio, and growth ratio. The results show that the performance of the Subang Regency APBD in 2019 and 2020 seen from the regional financial independence ratio is very low, the PAD effectiveness ratio is quite effective, the regional financial efficiency ratio has changed from inefficient to efficient, the compatibility ratio is dominated by the operating expenditure ratio compared to the capital expenditure ratio in reasonable proportions, as well as growth ratios that experienced negative growth.

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