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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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Analisis Permasalahan Pengadaan Aset Tetap Tanah Sekolah Luar Biasa di Dinas Pendidikan Provinsi Jawa Barat Fadhlan Ahmadi; Darya Setia Nugraha
Indonesian Accounting Research Journal Vol 2 No 3 (2022): Indonesian Accounting Research Journal (June 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This research aims to find out how the school land fixed asset procurement system is currently running by the West Java Provincial Education Office for SLB Centra 2 PK PLK Cimahi City and the problems in it, as well as analyze recommendations for the land fixed asset procurement system so that land fixed assets procurement is immediately carried out. This research method is descriptive qualitative research.. Data collection techniques in this research used triangulation techniques by combining interviews, observations, and document studies. The data analysis technique in this research used the Root Cause Analysis method. The results of this research indicate that this land acquisition system is guided by Government Regulation No. 19 of 2021 concerning the Implementation of Land Procurement for Public Interest. However, the method and process, leadership, and external factors caused delays in the implementation of land acquisition. The recommendation for this problem is that the Principal of SLB Centra 2 PK PLK Cimahi City immediately resubmits the land acquisition proposal to the Regional VII Education Office Branch Office, re-budgets land acquisition in its entirety or in stages, or conducts procurement not by buying such as asset utilization unused local government agencies and transfer ownership of local private schools to public schools, and utilize electronic procurement services in the acquisition of school land.

Pengukuran Efektivitas Sistem Pelayanan Perizinan Berusaha Online Single Submission di Dinas Penanaman Modal dan Perizinan Terpadu Kabupaten Garut Qorina Dzulfi Rizkiani; Sudjana
Indonesian Accounting Research Journal Vol 2 No 3 (2022): Indonesian Accounting Research Journal (June 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aimed to determine the effectiveness of the OSS system implemented at the Integrated Licensing and Investment Office of Garut Regency using five variables from the Delone & McLean Model system success theory, namely system quality, information quality, service quality, user satisfaction, and net benefits. This study employed the quantitative approach. A simple random sampling technique was used to choose the sample in this study, which consisted of 100 OSS system users. The source of research data was primary data derived from questionnaires. Data analysis was performed using the Partial Least Square (PLS) method using SmartPLS 3.3.9 software. The results revealed that the quality of information and service quality proved to have a positive and significant effect on user satisfaction, while the quality of the system was not proven to have an effect on user satisfaction. The variable of user satisfaction was then shown to have a positive and significant impact on net benefits.

Analisis Faktor-Faktor yang Mempengaruhi Kecenderungan Kecurangan pada Pengelolaan Dana Desa (Survei pada Pemerintahan Desa di Kabupaten Bandung Barat) Dea Rosifa; Iyeh Supriatna
Indonesian Accounting Research Journal Vol 2 No 3 (2022): Indonesian Accounting Research Journal (June 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to determine the factors that affect the tendency of Village Fund management fraud in West Bandung District with the Fraud Hexagon Theory perspective. This study uses a quantitative method with the population is the village apparatus in West Bandung District and has 95 samples from 22 village governments that were selected by purposive sampling technique. The hypothesis is tested using a Partial Least Square (PLS) based approach that is carried out by the Smart PLS 3.0 application. The results showed that Stimulus (Compensation Suitability) no significantly negatively affects the tendency of Village Fund management fraud. In contrast, Collusion significantly negatively affects the tendency of Village Fund management fraud. Then, Capability (Village Apparatus Competence) and Rationalization (Organizational Culture) significantly positively affect the tendency of Village Funds management fraud. However, Opportunity (Effectiveness of Government Internal Control System) and Ego (Village Apparatus Morality) no significantly positively affect the tendency of Village Fund management fraud.

Pengaruh Penerapan E-Procurement Dan Sistem Pengendalian Internal Pemerintah Terhadap Pencegahan Fraud Pengadaan Barang/Jasa Pemerintah (Survei pada Pejabat Pengadaan di Kota Cimahi) Immanuel Milenius Francesco; Hastuti Hastuti
Indonesian Accounting Research Journal Vol 2 No 3 (2022): Indonesian Accounting Research Journal (June 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

According to the KPK corruption crime data for the years 2004 to 2020, the overall number of corruption cases in Indonesia's goods/services procurement sector were 20.8% of all corruption cases by type of case,. Implementing electronic procurement is one approach to get around this. The inadequate internal control system of the government is another element that creates a potential for fraud. The goal of this study was to ascertain the impact of putting internal controls and electronic procurement into place on preventing fraud in the Cimahi City Government's procurement of goods and services. This research uses a quantitative type research with a causality descriptive approach. The subject data and primary data sources used in this study were gathered through the distribution of questionnaires to 33 Procurement Officials at LPSE Cimahi City. The study's results demonstrated that the electronic procurement and government internal control system both significantly and positively impact fraud prevention.

Pengaruh Pendapatan Asli Daerah (PAD) terhadap Kemandirian Keuangan Daerah Pemerintah Kota Bandung Dian Novianti; Jouzar Farouq Ishak
Indonesian Accounting Research Journal Vol 2 No 3 (2022): Indonesian Accounting Research Journal (June 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Regional Financial Independence indicates the ability of the Regional Government to finance its own government activities through the Regional Original Income (PAD) consisting of Regional Taxes, Regional Levies, Separated Regional Wealth Management Results, and Other Legitimate PAD. The purpose of this study was to determine the effect of the four elements of PAD, either partially or simultaneously on the Regional Financial Independence of the Bandung City Government in 2016-2020. The data analysis technique used in this study is multiple linear regression analysis using SPSS version 26. The results of hypothesis testing state that partially Regional Taxes and Other Legitimate PAD have a significant positive effect on Regional Financial Independence, Regional Levies partially have a significant negative effect on Regional Financial Independence, while the results of Separated Regional Wealth Management Results have no significant effect on Independence Regional Finance. Simultaneously, Regional Original Income has a significant positive effect on Regional Financial Independence.

Pengaruh Penerapan Sistem Informasi E-Government terhadap Transparansi dan Akuntabilitas Pengelolaan Keuangan Daerah (Studi Kasus Pada Pemerintah Kota Bandung) Risya Nurindahsari; Rendra Trisyanto
Indonesian Accounting Research Journal Vol 2 No 3 (2022): Indonesian Accounting Research Journal (June 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The number of corruption cases in the Bandung City Government that occur makes transparency and accountability very important elements in regional financial management, one way to achieve this is by providing comprehensive and complete information to the public by implementing the E-Government Information System in accordance with Instruksi Presiden No. 7 Tahun 2015 tentang Aksi Pencegahan dan Pemberantasan Korupsi. This study aims to analyze the influence of the application of the E-Government Information System on the transparency and accountability of regional financial management in 6 SKPD in the Bandung City Government so that the results can provide a reference for improvement of SKPDs that do not yet have E-Government and have not informed the public of regional financial management. This type of research uses quantitative methods with data collection techniques carried out through questionnaires. Analysis of the data used is simple linear regression analysis which is processed using SPSS version 25. The results of this study indicate that the application of E-Government Information Systems has a significant effect on Regional Financial Management Accountability by 71.2% and has an insignificant effect as much as 2.2%. on the Transparency of Regional Financial Management, while the remaining 26.6% is influenced by other factors not examined in this study.

Pengaruh Implementasi Sistem Pengendalian Internal Pemerintah (SPIP) Terhadap Pengamanan Aset Tetap (Studi Kasus Pada Pemerintah Kabupaten Bekasi) Deiana Suherlan; Vina Citra Mulyandani; Vita Citra
Indonesian Accounting Research Journal Vol 2 No 3 (2022): Indonesian Accounting Research Journal (June 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Fixed assets have a significant value in the Financial Statements and also can assist the government's operational activities in serving the community. The importance of these fixed assets shows that the security of fixed assets should be the main concern that must be pursued. Unfortunately, what happened in Bekasi regency government is not so. The findings of the Supreme Audit Agency in the Inspection Result Report for Bekasi Regency in 2020 show that there are still many unsafe fixed assets, such as fixed assets in the form of land that have not been supported by ownership certificates, recording of fixed assets that have not been good and the use of fixed assets that irresponsible. Therefore, to ensure asset security is required of the Government's Internal Control System. This research aims to determine the influence of the Government Internal Control System on the securing of fixed assets in the Bekasi Regency government. The research method used is descriptive quantitative method. The population in this study is the Regional Government Work Unit in the Bekasi Regency government, with the research sample being 32 Regional Apparatus Work Units and the number of respondents as many as 64 employees. Sources of data obtained from primary and secondary data. The data analysis method used a simple linear regression test with SPSS tools.

Pengaruh Pengetahuan Perpajakan, Self Assesment System, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi Kasus Pada Wajib Pajak Orang Pribadi Di Kpp Pratama Bojonagara) Yogi Ardiansyah; Arry Irawan
Indonesian Accounting Research Journal Vol 2 No 3 (2022): Indonesian Accounting Research Journal (June 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Tax is one of the largest and most important sources of state revenue that is used for the benefit of the community. However, in practice, the number of taxpayers who pay and report taxes has been often not in accordance with government targets, especially at the Bojonagara Tax Service Office (KPP) the compliance of individual taxpayers in paying and reporting taxes is still relatively low, especially from 2018-2020. Then this study aims to determine whether knowledge of taxation, self-assessment system, and tax sanctions can affect taxpayer compliance, especially individual taxpayers registered at KPP Bojonagara. This research was conducted in KPP Pratama Bojonagara Bandung, especially on individual non-employed taxpayers using a quantitative approach. In collecting the required data, the author uses a questionnaire as a research instrument. Then the sampling technique in this study using non-probability sampling, namely convenience sampling. The results of this study partially show that Tax Knowledge has a significant and negative effect on taxpayer compliance, Self Assessment System has a significant and positive effect on taxpayer compliance, Tax Sanctions have a significant and positive effect on taxpayer compliance. Simultaneously, Tax Knowledge, Self Assessment System, and tax sanctions have a significant effect on taxpayer compliance.

Analisis Faktor-Faktor yang Mempengaruhi Menurunnya Penerimaan Retribusi Pasar Salsabila Nur Qatrunnada; Sugih Sutrisno Putra
Indonesian Accounting Research Journal Vol 2 No 3 (2022): Indonesian Accounting Research Journal (June 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Market levies are one of the sources of revenue for Perumda Pasar Juara in Bandung, but there has been a decrease in market retribution receipts in 2020 due to the Covid-19 pandemic. This study aims to determine the effect of PPKM policy, human resource competence, supervision, awareness of mandatory user fees and infrastructure to reduce market retribution revenue in Bandung City. This research is a type of quantitative research with a descriptive approach. The data obtained came from distributing questionnaires to 92 respondents from 46 traders and market officers from 28 traditional markets managed by Perumda Pasar Champion Bandung City. The data analysis method used multiple linear regression analysis using SPSS version 26. The results showed that simultaneously the PPKM policy variables, human resource competence, supervision, awareness of retribution obligations and infrastructure had a positive and significant effect on decreasing market retribution revenue.

Pengaruh Tunjangan Kinerja Daerah Terhadap Kinerja Aparatur Sipil Negara Dinas Pekerjaan Umum dan Penataan Ruang Kota Cimahi Novianti Chintia Dewi; Mia Rosmiati
Indonesian Accounting Research Journal Vol 2 No 3 (2022): Indonesian Accounting Research Journal (June 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to determine the effect of regional performance allowances to the performance of civil servant in Public Works And Spatial Planning Department Of Cimahi City. The data collection methods used in this study are questionnaire distributed to 43 state civil servants and documentation using documents related to this research. The method of data analysis in this study is simple linear regression using the IBM SPSS Version 25 statistical program. The results of this study indicate that the regional performance allowance has a positive effect on the performance of civil servant. This is indicated by the coefficient of determination (R Square) that the regional performance allowance has an effect of 47.5% on the performance of civil servant and the remaining 52.5% is influenced by other factors not examined. Then, the relationship of the regional performance allowance variable to the performance of civil servant in the form of a regression equation is Y = 8.965 + 0.811X.

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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

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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