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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 SPIP dan Software Aplikasi SIMDA BMD Terhadap Kualitas Penatausahaan Aset Tetap (Studi Kasus Pada Pemerintah Kota Bandung) Chandra Artedi; Rendra Trisyanto Surya
Indonesian Accounting Research Journal Vol 2 No 2 (2022): Indonesian Accounting Research Journal (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This research was conducted to find out how much influence SPIP and SIMDA BMD and the use of SIMDA BMD Application Software had on the quality of Fixed Assets Administration and how the fixed asset administration system was implemented at the Bandung City Government. Problems with fixed assets, especially asset administration, are still an obstacle for the Bandung City Government. In this study using descriptive quantitative research with the population of this study were 60 OPD in the Bandung City Government with a sample consisting of 30 namely the Regional Secretariat, Regional Inspectorate, Service, Agency, and Civil Service Units and Firefighters and OPD who using the SIMDA BMD application onlythe data subject is the data used in this research. The data sources used are primary data by distributing questionnaires and interviews. Results Based on this research, the overall fixed asset administration system is carried out with the existing provisions, the assessment of the fixed asset administration process is the bookkeeping, inventory, and reporting processes. Partially it has a significant influence from SPIP on the quality of Fixed Asset Administration with a strong relationship and SIMDA BMD Application Software with a fairly strong relationship. While simultaneously also has a significant effect.

Analisis Pengelolaan Aset Daerah Dalam Upaya Meningkatkan Kualitas Laporan Keuangan Daerah (Studi Kasus Pada Badan Keuangan dan Aset Daerah Pemerintah Kabupaten Subang) Anjes Faresh Faisal; Mia Rosmiati
Indonesian Accounting Research Journal Vol 2 No 2 (2022): Indonesian Accounting Research Journal (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Management of regional assets in Subang Regency is still a problem finding for BPK. especially on fixed assets in the form of land and buildings that have not been certified. This study uses a qualitative-descriptive method with data obtained through observation, interviews, and literature studies with the research location at the Regional Finance and Asset Agency. Data analysis techniques used are data reduction, data presentation, and drawing conclusions. The results of the study indicate that the management of regional assets in the Subang Regency Government still has several obstacles, such as the lack of quality in the ability of Human Resources to manage regional property, coordination and communication are not optimal. However, the Subang Regency Government continues to strive to improve the quality of financial reports by providing technical guidance to employees managing goods and continuing to follow up on BPK's findings.

Pengaruh Rasio Keuangan terhadap Alokasi Belanja Modal pada Kabupaten/Kota di Provinsi Jawa Barat Aulia Azzahra; Sudrajat
Indonesian Accounting Research Journal Vol 2 No 2 (2022): Indonesian Accounting Research Journal (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This research is done to shows the finantial ratio on capital expenditures allocation in places around West Java during 2014-2019. The ratios used are PAD effectiveness ratio, efficiency ratio, and financial dependency ratio. Financial performance is calculated using these financial ratios which later will be used as decision making in economic, political and social terms. Quantitative descriptive method is used for this research. Sampling technique in this research is using a nonprobability sampling with saturated sampling technique where the entire population is sample, which is 27 districts and cities in West Java Province. The information we used is panel data and taken from the realization of revenues and expenditures report in several places around West Java Province. The analyzing data is using the multiple linear method by Eviews software regression.

Analisis Efektivitas dan Efisiensi Anggaran Belanja Langsung (Studi Kasus Pada Dinas Sosial Kota Bandung) Putri Febrianty; Ira Novianty; 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 research was conducted at the Bandung City Social Service, this study aims to analyze how the effectiveness and efficiency of the budget is implemented. The object of this research is the realization of the direct expenditure budget from 2016-2020 which is the main component in implementing programs and activities. This research is a qualitative research using a case study approach. Data collection techniques used are interviews and documentation. Sources of data used in this reseacrh are primary data derived from interviews with predetermined sources and secondary data derived from Budget Realization Reports and Performance Reports of Government Agencies of the Bandung City Social Service. This research uses quantitative descriptive data analysis techniques by calculating the level of effectiveness and efficiency which then the results are analyzed. The results showed that in 2016-2020 the average level of effectiveness of the direct expenditure budget of the Bandung City Social Service was only 78.09% which entered the criteria of being less effective, this was because the Social Service had not been able to realize its budget optimally and the programs and activities that has not been able to have a long-term impact on society. In terms of efficiency in 2016-2020 the average level of efficiency of the direct expenditure budget is 76.57%, which is included in the efficient criteria, the Social Service in this case has been able to implement budget efficiency by making alternatives that can reduce inputs or costs, without affecting.

Audit Sistem Informasi Keuangan Daerah "SI Rampak Sekar" Menggunakan Framework COBIT 5 (Studi Kasus pada BAPPEDA Provinsi Jawa Barat) Septian Dwi Priyatmoko; Rendra Trisyanto Surya; Riauli Susilawaty Hutapea
Indonesian Accounting Research Journal Vol 2 No 1 (2021): Indonesian Accounting Research Journal (October 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Government Regulation Number 56 of 2005 concerning Regional Financial Information Systems is stimulated as the legal basis for the West Java Provincial Government to develop a Regional Financial Information System to assist regional financial management so that it runs effectively and efficiently. During its development, the West Java Provincial Government was able to create an Integrated Planning and Budgeting System between the Provincial Government and the Regional Government of the City of West Java, abbreviated as "SI Rampak Sekar". However, in its implementation, problems are still found, such as non-specific account codes, inaccurate price calculations, SI Rampak Sekar servers that are often down, and the quality of human resources that is difficult to adapt to system developments. Therefore it is necessary to conduct an information system audit to determine the maturity level of SI Rampak Sekar governance. The information system audit in this study was carried out using COBIT 5 framework by selecting key IT Processes in all EDM, APO, BAI, DSS, and MEA domains. The results showed that the maturity of SI Rampak Sekar was at level 2 with the category "Repeatable But Intuitive" meaning that the governance process was still carried out based on routine repetition using certain systematic but not optimal patterns. The results of this maturity level measurement are expected to be input in efforts to improve the quality of SI Rampak Sekar governance.

Keterkaitan Profitabilitas dan Leverage dalam Manajemen Laba Arwan Gunawan; Jouzar Farouq Ishak; Arianto Wisnu Prabowo
Indonesian Accounting Research Journal Vol 2 No 1 (2021): Indonesian Accounting Research Journal (October 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.202 KB)

Earnings management practices are driven by profitability and leverage factors. Profitability describes the company’s ability to generate profits within a certain period through asset management. The higher the level of profitability, the higher the company’s performance in generating profits. Conversely, if the profitability obtained is low, it will trigger earnings management. Leverage has the aim of measuring the company’s ability to pay debts or measuring how much it owes on assets owned by the company. The higher the level of leverage the company will provide an indication that the company will face difficulties in its debt agreements. The high leverage ratio of the company will trigger the company to carry out earnings management. The purpose of this study is to partially examine the relationship between profitability and leverage in earnings management. The method used is descriptive analysis, including: calculation of profitability ratio, calculation of leverage ratio, and determination of earnings management using the Modified Jones Model calculation steps and hypothesis testing using regression equations. The results of this study indicate that profitability and leverage are related to earnings management. This relationship supports and encourages investors’ decision making to choose issuers that can provide optimal profits, which is also related to increasing value of the firm.

Analisis Perencanaan Anggaran Terhadap Penyerapan Anggaran Belanja Dinas Perumahan dan Kawasan Permukiman, Pertanahan dan Pertamanan Kota Bandung Tahun Anggaran 2019 Debby Veramitha F; Sulistia Suwondo
Indonesian Accounting Research Journal Vol 2 No 2 (2022): Indonesian Accounting Research Journal (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The budget functions as planning and control related to plans and targets achieved by the government so that later expenditures can be accounted for to the public. Local governments make APBD as guidelines in regulating revenues and expenditures to carry out regional development so as to minimize deflections that will harm the state. There are However, several issues with its execution in budget absorption, especially in less than optimal spending. In 2019 the Housing and Settlement Areas, Land and Landscaping Services of Bandung City, the absorption of the goods and services budget has still not reached the predetermined target, notably in the execution of the program budget in 2019, when the absorption rate was less than 67%. Factors in budget planning that influence budget absorption in programs are administrative, activity program planning, regulatory, and internal.

Pengaruh Struktur Modal, Ukuran Perusahaan dan Profitabilitas terhadap Nilai Perusahaan Pada Persahaan Otomotif Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019 Ayuni Saputri; Andri Widianto
Indonesian Accounting Research Journal Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Abstract: Firm value is an investor’s perception of the value of the company’s success which is closely related to stock prices. This study was aimed to determine the effect simultaneously and partially of the variables of structure capital, company size, profitability and company value. The data collection techniques used were documentation and literature study. The data analysis technique was quantitative using Quantitative Descriptive Statistical Analysis, Classical Assumption Test (Normality Test, Heteroscedasticity Test, Multicollinearity Test, Autocorrelation Test), Multiple Linear Regression Analysis, Hypothesis Testing (t Test and F Test), and Coefficient of Determination. The results of hypothesis testing using the t test (partial test) showed that capital structure, firm size and profitability have a significant effect on firm value. And the result of the F test (simultaneous test) showed that capital structure, firm size and profitability have a significant effect on firm value. Keywords: Capital Structure (DER), Company Size (SIZE), Profitability (ROE), Companies Value (PBV)

Covid-19: Dampaknya terhadap Pendapatan Asli Daerah Jouzar Farouq Ishak
Indonesian Accounting Research Journal Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study assesses the comparison of local own-source revenue before and after the occurrence of Covid-19. This study uses a quantitative approach with a comparative research type. The types and sources of data used are secondary data. The research instrument used in this study is documentation related to the data on local own-source revenue in the realization of the 2019 and 2020 years. To analyse the data normality test, if the data is normally distributed, the test used is Parametric test Paired Sample t Test. The impact of the Covid-19 pandemic on the economy and finances is estimated not only to have an impact this year, but also to continue for the next few years. Therefore, it is necessary to carry out adequate anticipation followed by appropriate decision making, especially for government to be able to minimize negative impacts on the economic sector and finances.

Pengaruh Penerapan Modernisasi Administrasi Perpajakan terhadap Kepatuhan Wajib Pajak Junaedi Abdillah; Eti Suprihatin
Indonesian Accounting Research Journal Vol 2 No 1 (2021): Indonesian Accounting Research Journal (October 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (151.239 KB)

This study has a purpose to find out how the influence of the application of administrative modernization in taxation on taxpayer compliance in. The method used in this study is descriptive research method with case study approach. The purpose of descriptive method is to systematically describe facts, objects or subjects as they are. It aims to systematically describe the facts and characteristics of the object under investigation appropriately. Data and information gathering was carried out by field study through questionnaire as a research tool distributed to Taxpayers registered and Account Representative who served in A Region. The result of this study is the application of modernization of tax administration has an influence on taxpayer compliance level, while the rest is influenced by other factors outside the study. Hypothesis test results obtained that Ho rejected and Ha accepted, thus the hypothesis that the authors proposed that Application of modernization in taxation has a significant influence on taxpayer compliance in A Regiom.

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Setiawan

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iarj@polban.ac.id

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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

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Home Page

OAI Link

Editorial Team

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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

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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