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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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Pengukuran Kinerja Instansi Pemerintah dengan Pendekatan Balanced Scorecard Giarti Pertiwi; Dian Imanina Burhany; Achmad Syarief
Indonesian Accounting Research Journal Vol 2 No 1 (2021): Indonesian Accounting Research Journal (October 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to measure the performance of government agencies, National Land Agency of the Cimahi City Land Office using approach balanced scorecard. Performance measurement is carried out based on four perspectives: financial perspective, internal business process perspective, growth and learning perspective, and customer perspective. This type is descriptive qualitative research. The data sources used are primary and secondary data sources. Data collection using documentation and questionnaire methods. Documentation comes from the Performance Report of BPN Kantah Cimahi City, while the respondents come from employees of BPN Kantah Cimahi City. The results showed that the performance from a financial perspective was excellent for budget absorption, very efficient for efficiency ratios, and very effective for effectiveness ratios. Furthermore, the performance from the customer perspective is satisfactory, the internal business process perspective, and the learning and growth perspective is unsatisfactory. While the overall performance of BPK Kantah Cimahi City is unsatisfactory.

Analisis Faktor-Faktor Yang Memengaruhi Fraud Pengadaan Barang dan Jasa Studi Kasus Pada Pemerintah Daerah Kabupaten Cianjur Zyah Syahira Mubarok; Darya Setia Nugraha; Yanti Rufaedah
Indonesian Accounting Research Journal Vol 2 No 1 (2021): Indonesian Accounting Research Journal (October 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Fraud is an action that is very determental and can affect the sustainability of the economy. Procurement of goods and services is the largest sector for fraud case in Indonesia, especially in corruption case. Procurement of goods and services becomes an occasion for fraudster to commit fraud. Fraud on the procurement of goods and services begins with planning and budgeting. This research was conducted on the factors that led to the occurance of corruption, especially in the procurement of goods and services. The research are use with qualitative analysis. The qualitative analysis is carried out by descriptive, type of research, where this research describes a phenomenon by describing the variables with research problem. The object of this research is the Regional Government of Cianjur Regency which aims to determine the factors that influence fraud in the procurement of goods/services. Data collection techniques are applied in the form of interviews to predetermined data source. The data analysis techniques used by research were data reduction, data display, data analysis, conclusion, and verification. The result of the research conducted showed that arrogance, opportunity, competence, and rationalization did not affected the existence of fraud in the procurement of goods/services in Regional Government of Cianjur Regency. Meanwhile, pressure affects the occurance of human errors in the procurement of goods/services for Regional Government of Cianjur Regency.

Pengaruh Kontribusi Pajak Bumi dan Bangunan Pedesaan dan Perkotaan (PBB-P2) dan Pajak Reklame terhadap Penerimaan Pajak Daerah di Kota Bandung Ulfa Aghniya; Yeti Apriliawati
Indonesian Accounting Research Journal Vol 2 No 2 (2022): Indonesian Accounting Research Journal (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Regional autonomy requires the Bandung City government is required to be independent by utilizing sources of income, one of wich comes from local taxes, especially from PBB-P2 and advertisement taxes. The purpose of this research is to determine partially or simultaneously the effect of the contribution of PBB-P2 and advertisement tax on local tax revenues in Bandung City in 2016-2020. The type of this research is quantitive research. The data source used is secondary data. This research uses multiple linier regression analysis method. From this study, it was found that partially PBB-P2 tax had a positive and significant effect on local taxes in Bandung City. Then partially the advertisement tax has a positive but not significant effect on local taxes in Bandung City. Furthermore, PBB-P2 and advertisement tas simultaneously have a positive and significant effect on local taxes in Bandung City.

Pengaruh Kebijakan Pengelolaan Aset Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Provinsi Jawa Barat Anisya Luthfiani; Drs. Sudjana M.Si.Ak
Indonesian Accounting Research Journal Vol 2 No 2 (2022): Indonesian Accounting Research Journal (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The management of regional assets has become a critical component of a region's ability to produce a solid Regional Financial Report. This study was done to see how regional asset management can affect a regional government's financial report. The management of regional assets has become a critical component of a region's ability to produce a solid Regional Financial Report. This study was done to see how regional asset management can affect a regional government's financial report. Furthermore, this study technique entails conducting a field survey and documenting asset management policies used by the Regional Government of West Java Province in the administration of regional assets. The findings of this study show that regional asset management strategies have a favorable and significant impact on the quality of financial reporting. This, the expected results of this study is to assist regional government in making a policy in making decisions on the management of regional assets.

Pengaruh Kontribusi Pajak Hotel dan Pajak Restoran terhadap Pajak Daerah Kota Bandung Tahun 2016-2020 Salsabila Aulya Rahmah; Dian Imanina Burhany
Indonesian Accounting Research Journal Vol 2 No 2 (2022): Indonesian Accounting Research Journal (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Regional autonomy provides wider authority for regional governments to regulate and manage regional government affairs as well as explore and manage regional revenue sources optimally. The purpose of this study was to examine the effect of the contribution of hotel tax revenue and restaurant tax on Bandung City regional taxes in 2016-2020. The research method in this study is a descriptive research method with a quantitative approach. The research environment was carried out at the Regional Revenue Management Agency (BPPD) of Bandung City. The time horizon of this research is a time series study. The type of data used is documentary data sourced from secondary data. The data analysis methods in this study were descriptive statistical analysis, classical assumption test, and multiple linear regression analysis. The results of the partial test of this study indicate that the hotel tax contribution does not significantly affect the Bandung City local tax, the restaurant tax contribution has a positive partial effect on the Bandung City local tax. Simultaneously, it shows that the contribution of hotel tax and restaurant tax has a simultaneous positive effect on Bandung City local tax.

Pengaruh Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah (PAD) Di Kota Bandung Tahun 2016-2020 Jilan Haura Hanifa; Arry Irawan
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 determine the effect of local taxes and local retribution on local revenue for the City of Bandung in 2016-2020 partially and simultaneously. This type of research is descriptive quantitative, using quantitative data types. Sources of data were obtained from the Badan Pengelola Pendapatan Daerah (BPPD) of Bandung City, namely data regarding the realization of local tax revenues, the realization of local retribution receipts and the realization of local revenue in Bandung City in 2016-2020. The analysis method used in this research is descriptive analysis, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results indicate that Local tax and Local Retribution have a positive effect on Badung City's Local Revenue, either partially or simultaneously, for that it is necessary to optimize each component of the revenue to increase local income so it can fulfill the needs of the regional government.

Pengaruh Budaya Organisasi terhadap Produktivitas Kerja Pegawai di Pemerintah Daerah Lili Indrawati; Etti Ernita Sembiring
Indonesian Accounting Research Journal Vol 2 No 1 (2021): Indonesian Accounting Research Journal (October 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to examine the influence of organizational culture on employee working productivity. The organizational culture tested is a bureaucratic culture, to determine the extent to which employees apply this culture in increasing their working productivity. The sample of this study was taken from 27 working units of local government offices in West Bandung Local Government. The researcher collected data by distributing questionnaires of 4 copies each to the 27 working units of local government offices in West Bandung Local Government. Research respondents are financial managers from the working units. The data analysis tool used is simple regression. The results of the study indicate that organizational culture has a significant positive effect on the working productivity of the local government employees in West Bandung Local Government.

Pengaruh Maturitas Sistem Pengendalian Intern Pemerintah Terhadap Kinerja Instansi Pemerintah Ageng Gumelar; Iyeh Supriatna; Endah Dwi Kusumastuti
Indonesian Accounting Research Journal Vol 2 No 1 (2021): Indonesian Accounting Research Journal (October 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This research was conducted to determine the effect of maturity of the government's internal control system on the performance of government agencies in the Purwakarta Regency Government. The population in this study is the Regional Work Unit (SKPD) in the Purwakarta Regency Government. The sample used in this study were 35 SKPDs in the Purwakarta Regency Government. The research method used is quantitative methods. The data source used is in the form of primary data. The data collection technique was carried out using research instruments in the form of questionnaires and interview guides. The data analysis method used is simple regression analysis. Result showed that the maturity of government internal control systems was positively and significantly affected by the performance of government agencies. With the increasing maturity of the government's internal control system, it can improve the performance of government agencies.

Analisis Laporan Realisasi Anggaran Untuk Mengukur Kinerja Keuangan Pada Pemerintah Kota Bandung Rizka Amanda; Khozin Arief; Jouzar Farouq Ishak
Indonesian Accounting Research Journal Vol 2 No 1 (2021): Indonesian Accounting Research Journal (October 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to determine the financial performance of the Bandung City Government in 2017 – 2020. The research method is used descriptive quantitative by measuring the level of financial ratios. The ratios are effectiveness, efficiency, independence, compatibility, and growth. The data obtained comes from the Bandung City Government Budget Realization Report document from 2017 - 2020. The results of the research show that the effectiveness ratio level of PAD receipts in Bandung City is quite effective, the level of efficiency ratio is still above 80% indicating that financial performance is less efficient, the level of independence ratio in a period of 4 years has decreased from delegative to participatory one, the level of compatibility ratio of the allocation of funds is still prioritizing operating expenditure over capital expenditure, the financial growth ratio rate from 2017 – 2019 experienced positive and negative growth, but growth for 2020 all aspects of APBD experienced negative growth due to the Covid-19.

Pengaruh Penatausahaan Aset Tetap Tanah Terhadap Pengamanan Aset Tetap Tanah (Survei Pada OPD Pemerintah Kabupaten Bandung Barat) Yuni Maudina; Arie Apriadi Nugraha
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 determine the effect of Land Assets Administration on Land Assets Security in West Bandung Government. The population of this research is 45 Regional Apparatus Organization (OPD) in West Bandung Government, with purposive sampling of 25 OPD that had uncertified land and the respondent are 42 staff. This research is quantitave with a quantitative descriptive approach. Data obtained from quisionnaires with simple linear regression analysis using SPSS version 25. The result of this research show that the land assets administration has a significant and positive effect that is 84,1% on land assets security.

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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

Location
Kota bandung,

Jawa barat

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

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Contact Name Setiawan

Contact Email setiawan@polban.ac.id

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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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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