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Asep Mulyana
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asepdiymulyana@gmail.com
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accrual@unnur.ac.id
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Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung, Jl. Pajajaran No 219 Bandung 40174
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INDONESIA
Accounting Research Journal
Published by Universitas Nurtanio Bandung
ISSN : -     EISSN : 29863406     DOI : 10.56244
Core Subject : Economy,
Economics, Econometrics & Finance
Accrual journal is a peer-reviewed journal managed by Department of Accounting, Faculty of Economics, Nurtanio University. Accrual provides opportunity to accademics, professionals, and students to publish their articles. The scope of the research includes accounting and financial issues. Accrual publishes two issues in a year.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 2 (2023): March" : 5 Documents clear
PENGARUH EFEKTIVITAS SISTEM PENGENDALIAN INTERN, TERHADAP KECURANGAN PENGELOLAAN DANA DESA DIPROVINSI JAWA BARAT: PENGARUH EFEKTIVITAS SISTEM PENGENDALIAN INTERN, TERHADAP KECURANGAN PENGELOLAAN DANA DESA DIPROVINSI JAWA BARAT Kusnadi Kibet Lesmana; Wawan Sutrisna
Accounting Research Journal Vol. 1 No. 2 (2023): March
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v1i2.683

Abstract

Dari hasil penelitian menunjukan bahwa pengaruh efektifitassystem pengendalian intern berpengaruh terhadap kecurangan pengelolaandana desa tujuan penelitia ini melihat berapa besar efektipitas dana desadalam pengendalian dari dana desa yang di alokasikan pemerintah untukpembangaunan desa agar keuangan dana desa bisa di jaga dan terserapsesuia sasaran serta tujuan dari pembangunana desa demi kesejahteraandesa, responden yaitu apartur desa di profinsi jawabarat dengan mengambilsempel 100 apartur desa yang ada di provinsi jawa barat dari metodeexsplanatory research dan hasilnya menunjukan bahwa pengendalian internsangat perlu dilakukan dalam kegiatan pengelolaan dana desa supaya danadesa terserap secara benar untuk pengembangan dan pembangunan desayang lebih mandiri menjadi pelopor desa untuk kemajuan desa dan hasilpenelitian menunjukan bahwa ada penurunan tindakan kecurangan danadesa dari tahun ketahun semakin membaik yaitu dengan sumber dayamempuni dan pendapingan desa yang optimal. Kata kunci: efektifitas system pengendalian intrn, kecurangan pengelolaandana desa
Sistem Pengendalian Manajemen Informal yang Terabaikan: Sistem Pengendalian Manajemen Informal yang Terabaikan Patria Prasetio Adi
Accounting Research Journal Vol. 1 No. 2 (2023): March
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v1i2.685

Abstract

 Sistem pengendalian manajemen terbagi menjadi pengendalianformal dan pengendalian informal. Pada prakteknya, pengendalian formalcenderung mendominasi system pengendalian manajemen dalamorganisasi. Meskipun terdapat dampak psikologis akibat pengendalianformal, pengendalian informal kerap terabaikan. Pengukuran terhadappengendalian informal memang sulit dilakukan. Karena systempengendalian manajemen pada hakikatnya mengendalikan perilaku dariorganisasi untuk mencapai tujuannya, maka pengendalian informaltidakdapatdiabaikan karena unsur perilaku justru mendominasipengendalian informal. Penelitian ini menggunakan studi literature dengantopik sistem pengendalian manajemen, khususnya system pengendalianinformal untuk mengungkapkan dominasi dari pengendalian formal dankesulitan dalam menggunakan pengendalian informal sehingga seringkalimenjadi terabaikan. Tujuan dari studi literature ini adalah memberikanpandangan mengenai pentingnya pengendalian informal dalam upayamewujudkan tujuan organisasi. Hasil penelitian ini adalah kehadiranpengendalian informal dalam system pengendalian manajemen, dimana halini dapat menjadi motivasi bagi pengelola organisasi dan pelaku bisnisuntuk menggunakan pengendalian informal selain pengendalian formal. Kata kunci: pengendalian; formal; informal; dampak; dominasi
THE IMPACT OF CAPITAL ON PROFITABILITY: THE IMPACT OF CAPITAL ON PROFITABILITY Dwi Indah Lestari; Andira Robianto
Accounting Research Journal Vol. 1 No. 2 (2023): March
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v1i2.686

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Intellectual Capital Dan Working Capital Turnover Terhadap Profitabilitas  (Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Tekstil Dan Garmen yang terdaftar di Bursa Efek Indonesia Tahun 2016-2020).  Populasi dalam penelitian ini sebanyak 21 perusahaan. Metode pengambilan sampel yang digunakan yaitu purposive sampling sehingga diperoleh sampel sebanyak 14 perusahaan selama periode pengamatan 5 tahun sehingga menjadi 70 sampel. Teknik analisis data yang digunakan adalah Analisis Regresi Linier Berganda. Hasil penelitian menunjukkan bahwa Intellectual Capital berpengaruh positif dan signifikan terhadap Profitabilitas, Working Capital Turnover berpengaruh positif signifikan terhadap Profitabilitas, dan secara simultan Intellectual Capital dan Working Capital Turnover berpengaruh signifikan terhadap Profitabilitas. Keywords: Intellectual Capital, Working Capital Turnover, Profitabilitas
IMPLEMENTATION OF TAX COLLECTION TO INCREASE INDIVIDUAL INCOME TAX REVENUE: IMPLEMENTATION OF TAX COLLECTION TO INCREASE INDIVIDUAL INCOME TAX REVENUE Endang Susilawati; Asep Mulyana
Accounting Research Journal Vol. 1 No. 2 (2023): March
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v1i2.691

Abstract

 This study aims to determine the implementation of taxcollection to increase personal income tax revenue whether there is abig effect after billing individuals’ domestic private person. Taxeshave a very large role in generating domestic cash receipts in order torealize continuity and increase in national development. The methodused in this research is a quantitative method with a descriptiveapproach and the data used is secondary data. The results of the studyshow that partially Billing does not have a significant effect onIndividual Income Tax Receipts. Keywords: Implementation of Tax Collection, Increasing IndividualIncome Tax Revenue
INCREASE IN INCOME TAX OF INDIVIDUALS THROUGH TAX AUDIT: INCREASE IN INCOME TAX OF INDIVIDUALS THROUGH TAX AUDIT Asep Mulyana
Accounting Research Journal Vol. 1 No. 2 (2023): March
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v1i2.705

Abstract

Taxes are the biggest income for the government in running the wheels of government, therefore citizens or here the public so that they can obey and comply with the obligation to pay taxes, therefore it is necessary to see from the income tax how it increases and it is necessary to examine the taxpayer so that the income tax increases. Increasing and according to the target every year with this inspection it is hoped that the public will be aware of paying taxes. This study aims to find out increasing individual income tax receipts through tax audits whether there is a big effect after conducting an examination of individuals. The method used in this study is a quantitative method. With a descriptive approach and the data used is secondary data. The results of the study show that partially it does not have a significant effect on Individual Income Tax Receipts. Through tax audits from the statistical results, it is necessary for tax officers to examine taxpayers to be more intense and always make taxpayers aware that taxes always increase from the results of examiners to do it regularly and continuously. Keywords: Tax, compliance, Personal Income Tax, Tax Audit

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