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Indonesian Accounting Research Journal

iarj
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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 Kompetensi Sumber Daya Manusia dan Sistem Pengendalian Internal Pemerintah Terhadap Kualitas Laporan Keuangan Nita Ayu Trisnawati; Arie Apriadi Nugraha; Sudjana
Indonesian Accounting Research Journal Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (622.666 KB)

Abstract: Financial reports are a medium to account for the performance of the government to users of financial statements, especially to the public. Financial reports must produce quality and relevant information, one of the factorssthat affecttthe qualityzof financial reports is seen from their preparation by competent human resources.and also the internallcontrol..system of the organization is well maintained. Inn this case, the competence of HR has the effect of creating an information value in the financial statement entity that affects its quality. Cimahi City has received a WTP opinion for financial statements, but there are still some notes, one of which is the limited human resources that have qualifications in economic education, especially accounting. In addition, there are problems with the Government's Internal Control System in Cimahi City, namely according to the SPIP element, Cimahi City is still lagging behind other regions in West Java due to the implementation of activities and programs that are not appropriate at the beginning. This studycaims to determine the effecttof Human Resource Competence (HR) and GovernmentzInternallControllSystem (SPIP) onzthezQualityzofzFinancial Reports in the Cimahi City Government. The population of this study was 27 RegionalsApparatussOrganizational Units (SOPD) located in the Cimahi City Government, and the sample taken was the entire population. The type of this research is quantitative, the data is obtained by questionnaire, the respondents are taken as many as 76 respondents with techniques using statistical tools IBM SPSS Version 26 and using multiplezlinearzanalysis. Basedzon thezresults of the study, the two variables, namely the competencee of human resourcesxand the government's internal control system havexa positive and significant effect of 53.4% Keywords: Human Resources Competence, Government Internal Control System, Quality of Financial Statements

Pengaruh Kontribusi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan dan Bea Perolehan Hak atas Tanah dan Bangunan terhadap Pajak Daerah di Kota Bandung Tika Sundari; Arif Afriady; Arry Irawan
Indonesian Accounting Research Journal Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (717.778 KB)

Land and Building Taxes for Rural and Urban Areas and Fees on the Acquisition of Land and Building Rights are the two local taxes in Bandung City with the highest realization, but these potentials have not been managed properly so that they become the largest source of regional receivables in Bandung City since they have not reached the target. This study aims to determine the effect of Land and Building Taxes for Rural and Urban Areas and Fees on the Acquisition of Land and Building Rights Contribution toward Local Taxes in Bandung City, either partially or simultaneously. This type of research is a quantitative method using a sample of 60 months starting from January 2016 to December 2020. The data used is documentary data and analyzed using multiple linear regression analysis. The results of this study indicate that the contribution of Land and Building Taxes for Rural and Urban Areas and Fees on the Acquisition of Land and Building Rights has a significant effect either partially or simultaneously on Local Taxes in Bandung City. As much as 71,5% of Local Taxes is influenced by the contribution of Land and Building Taxes for Rural and Urban Areas and Fees on the Acquisition of Land and Building Rights while the rest is influenced by other factors.

Pengaruh Implementasi SPIP terhadap Penatausahaan Aset Tetap serta Implikasinya pada Kualitas Laporan Keuangan Alya Dhiya Fauzan; Iyeh Supriatna; Hastuti
Indonesian Accounting Research Journal Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (583.935 KB)

There are still many shortcomings in the administration of fixed assets in the West Bandung Regency Government. This will have an impact on the financial reports it produces. Therefore, supporting factors are needed so that the administration of fixed assets can run well and in accordance with applicable regulations, a Government Internal Control System (SPIP) is needed. SPIP aims to provide adequate assurance for the achievement of organizational goals through effective and efficient activities, reliability of financial reporting, safeguarding state assets, and compliance with laws and regulations. The purpose of this study was to examine the effect of SPIP on fixed asset administration and its implications for the quality of financial Reports. The population in this study were all SKPD in the West Bandung Regency Government with a sample of 28 SKPD. Sources of data used are primary data obtained directly from the results of distributing questionnaires. The research method used is survey research with a quantitative descriptive approach. The analytical method used is path analysis and Sobel test. The results showed that directly, SPIP had a positive and significant effect on the administration of fixed assets, the administration of fixed assets had a positive and significant effect on the quality of financial reports, SPIP had a positive and significant effect on the quality of financial reports. Indirectly, SPIP has a positive and significant effect on the quality of financial reports through the administration of fixed assets.

Analisis Pemanfaatan Sewa Aset Daerah dalam Upaya Mempertahankan Opini WTP atas LKPD Provinsi Jawa Barat Cica Purnamasari; Mia Rosmiati; Neneng Dahtiah
Indonesian Accounting Research Journal Vol 2 No 1 (2021): Indonesian Accounting Research Journal (October 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The West Java Provincial Government has received WTP opinion 9 times since 2011. However, asset issues are still a finding, including the utilization of regional asset leases. This research aims to analyze procedures and problems of the use of regional asset leases, and to know the efforts of the West Java Provincial Government in overcoming these problems. The research method used is qualitative research method with descriptive analysis approach, with data collection techniques are interviews, observations and documentation. The results showed that the utilization of regional asset leases in the Regional Government of West Java Province was guided by Permendagri Number 19 of 2016 and West Java Regulation No. 46 of 2017. Problems in the implementation of the use of regional asset leases are the signing bureaucracy of the approval and lease agreement, applicable regulations, determination of rental rates and lease renewal times, and land disputes. The government's efforts to address this problem are revise regulations, socialize government assets, safeguard assets and carry out administrative order.

Pengaruh Kompetensi SDM terhadap Kualitas Laporan Keuangan SKPD Muhammad Fakhri; Lili Indrawati; Etti Ernita Sembiring
Indonesian Accounting Research Journal Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (502.345 KB)

In the Regional Government Financial Report (LKPD) of West Bandung Regency, there are still problems with the accounting and reporting control system. This is due to the fact the local government is still not supported by human resources who have competence in the field of accounting. The purpose of this study was to examine the effect of human resources (SDM) competency on the quality of the financial reports of the Regional Work Units (SKPD) in the Government of West Bandung Regency. This type of study uses a descriptive quantitative survey method. The data used are sourced from primary data obtained directly from respondents. The sample used was 28 SKPD using purposive sampling technique with SKPD criteria located in the West Bandung Regency Government. The data collection method is field research using questionnaires. Data analysis used is simple regression analysis that’s processed using SPSS software program version 24.0. The results of this examine imply that the competence of human resources has a positive and significant effect on the quality of SKPD's financial reports. The importance of the effect of human resource competency on the quality of SKPD's financial reports is 44%, while the remaining 56% is encourage by different variables not tested.

Pengaruh Penerapan Anggaran Berbasis Kinerja Terhadap Akuntabilitas Kinerja Instansi Pemerintah Nana Marliyana; Jouzar Farouq Ishak; Hastuti
Indonesian Accounting Research Journal Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Performance Responsibility of Government Corporation is essential because it’s stated in legal basis or organizational rules, which are required to fulfill their orgainzatonal accountability with the performance stipulated in the performance-based budget. This study points to decide the impact of actualizing performance-based financial by focusing on transparancy and accountability on the performnce accountability of government agencies in West Bandung Regency SKPD. This study uses quantitative studies methods with a survey technique. The sample used in observe were 28 Regional Work Units (SKPD) in West Bandung Regency. The quantity of respondents in this observe were 53 people. In this observe, Microsoft Excel and SPSS were assisted to analyze the data. The information analysis method used on this studies is multiple linear regression. Based on the check, it is known that transparency and responsibility impact the execution responsibility of government offices in West Bandung Regency, with a large effect of 68.1%.

Pengaruh Perencanaan dan Kompetensi Sumber Daya Manusia terhadap Tingkat Penyerapan Anggaran Rizka Sri Wandari; Arwan Gunawan; Darya Setia Nugraha
Indonesian Accounting Research Journal Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

One of the important things in increasing budget absorption is budget planning and the competence of human resources. The budget is used to ensure that the government has implemented and is responsible to the society, but in reality there are still problems such as low budget absorption in the early quarter and piling up in the final quarter thus the budget absorption does not match the ideal limit of budget absorption that has been set. The objective of this research is to examine the effect of budget planning and the competences of human resource either simultaneously or partially on SKPD at Cimahi City government area. Quantitative method was used in this research. The analytical method used in this research was multiple linear regression to test the effect of two or more independent variables toward dependent variable from the data that conducted by distributing questionnaires. The respondents were 76 people, that are the Budget User Authority, the Expense Treasurer, and the Head of the Program and Finance Subdivision at the SKPD in the Cimahi City government area. The data analysis in this study was conducted by using the SPSS For Windows version 26.0 software. It begins with testing the research instrument by testing the validity and reliability then testing the classical assumptions. Hypothesis testing used F test for simultaneous effect and t test for partial effect. The results of this research indicate that budget planning and human resource competence have a positive and significant effect either partially or simultaneously on the level of budget absorption in Cimahi City.

Analisis Implementasi Relaksasi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di Kota Bandung pada Masa Pandem COVID-19 Andina Tri Dewanti; Yeti Apriliawati; Riauli Susilawaty Hutapea
Indonesian Accounting Research Journal Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

During the Covid-19 pandemic, policies are needed that can mediate the issue of government financial needs in providing services to the community, but at the same time do not burden the community. This study aims to find out how the implementation of the policy for the relaxation of the Land and Building Tax in Rural and Urban in Bandung (PBB-P2) during the Covid-19 pandemic. This research was conducted at the Regional Revenue Agency of Bandung City. The research method is descriptive qualitative with data collection is carried out by interview and documentation study. The data analysis technique used is the Miles and Huberman model analysis technique. The results of this study indicate the implementation of the relaxation of PBB-P2 in Bandung City has been carried out well, however, it is necessary to improve the communication aspect, and human resources aspect. The function of this policy has helped the need for government revenues while helping to ease the burden on taxpayers, but still should be carefully designed so that tax collection remains efficient.

Pengaruh Perencanaan Anggaran Dan Penyerapan Anggaran Terhadap Kinerja Instansi Pemerintah Ajeng Fadhilatunnisa; Sulistia Suwondo; Ira Novianty
Indonesian Accounting Research Journal Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Budget planning and budget absorption are very important to make a good performance of government agencies. Budget planning will determine how and for what budget is absorbed, so that the amount of budget absorption can show how the program is implemented, while the implemented program will show how the performance of a government agency. The aims of this research is to determine the effect of Budget Planning and Budget Absorption either partially or simultaneously to the Performance of Government Agencies. The type of this research is quantitative method. The population are 60 Regional Work Unit (SKPD) Bandung City. The sampling a saturated sample. This research is used primary data. The technique of data analysis is using multiple linear regression. Based on the results of this research, there is a positive influence of budget planning and budget absorption on the performance of government agencies either partially or simultaneously.

Analisis Efektivitas dan Kontribusi Laba BUMD Terhadap Pendapatan Asli Daerah (PAD) Kota Bandung Astrie Merisa Ramadanti; Rahma Nazila Muhammad; Aisyah Vanadia Rubianto
Indonesian Accounting Research Journal Vol 2 No 2 (2022): Indonesian Accounting Research Journal (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This research aims to understand the effectiveness and contribution of BUMD profits to Bandung PAD, as well as the obstacles faced and the efforts made to increase profits. The type of research used is a mixed method. The population of this study is BUMD in Bandung City, and the sampling technique used is a saturated sample. The data types used are the literature data and the subject data. The data sources used are second-hand data and original data. The data analysis techniques in this study include effectiveness analysis and contribution analysis. The results of data analysis show that the effectiveness of the profit of the Bandung City BUMD is still in the ineffective category, with a very minimal contribution. There are obstacles faced by Bandung City BUMD in increasing profits, namely company management, business capital capabilities, asset maintenance, service capabilities, tariffs, and human resources. Efforts are being made by BUMD Bandung City to overcome this and to increase profits, namely by reducing operational costs, developing the use of information technology, maintaining and utilizing assets optimally, providing convenience in service, increasing employee competence.

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Setiawan

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Gedung Jurusan Akuntansi Politeknik Negeri Bandung, Jl. Gegerkalong Hilir, Ds. Ciwaruga, Bandung 40012, Kotak Pos 1234

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Jawa barat

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Home Page

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Editorial Address Gedung Jurusan Akuntansi Politeknik Negeri Bandung, Jl. Gegerkalong Hilir, Ds. Ciwaruga, Bandung 40012, Kotak Pos 1234

Location Kota bandung, Jawa barat INDONESIA

Abstract

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Contact Name
Setiawan

Contact Email
setiawan@polban.ac.id

Phone
-

Journal Mail Official
iarj@polban.ac.id

Editorial Address
Gedung Jurusan Akuntansi Politeknik Negeri Bandung, Jl. Gegerkalong Hilir, Ds. Ciwaruga, Bandung 40012, Kotak Pos 1234

Location
Kota bandung,

Jawa barat

INDONESIA