cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Asep Mulyana
Contact Email
asepdiymulyana@gmail.com
Phone
+6281322199009
Journal Mail Official
accrual@unnur.ac.id
Editorial Address
Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung, Jl. Pajajaran No 219 Bandung 40174
Location
Kota bandung,
Jawa barat
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 6 Documents
 1 
Search results for , issue "Vol. 2 No. 1 (2023): September" : 6 Documents clear
THE ROLE OF INTERNAL AUDIT IN RISK MANAGEMENT OF CORPORATE ORGANIZATIONS Susilawati, Endang; Rizqi, Vini; Permata Sari, Vina
Accounting Research Journal Vol. 2 No. 1 (2023): September
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v2i1.731

Abstract

Abstract. The role of audit in a company is very important because auditis a control of all activities in the organization, so the function of internalaudit is to control all activities in the organization so that workimplementation is more effective and efficient according topredetermined standards, therefore the role of internal audit Thecompany's risk will be small because company risk management canhelp the company's risk of events that will be faced in the future. Thisresearch uses a qualitative approach which aims to understand thephenomena that occur in research subjects to assess research questionsand to provide data. based on the researchers' ideas. focuses on previousresearch findings regarding the role of internal auditors in implementinggood risk management for good corporate governance. Based on thedescription, analysis, data interpretation and statistical data processingthat have been described in the previous chapters, it can be concludedthat the level of effectiveness of the role of the internal audit function isimportant in operational risk management. Based on the calculationresults of the average level of effectiveness located in quadrant II in theCartesian Diagram, it shows that the role of the internal audit function inoperational risk management has been effective. The role of internalauditors in risk management is closely related to the risk managementsystem development stage. Top management must be aware of theirspecific functions and responsibilities in risk management. Topmanagement must provide appropriate signals to lower levels ofmanagement (top-down approach) to convince them of their operationalresponsibilities regarding for example the development andimplementation of internal controls. Keywords: Internal Audit, Risk Management
IMPLEMENTATION OF MORAL VALUES TOWARDS PROSPECTIVE ACCOUNTANTS PERCEPTION OF ACCOUNTING STUDENTS EMPIRICAL STUDY ACCOUNTING PROGRAM STUDENTS FACULTY OF ECONOMICS NURTANIO UNIVERSITY BANDUNG Mulyana, Asep; Waruwu, Fotuho; Rahmawati, Mia
Accounting Research Journal Vol. 2 No. 1 (2023): September
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v2i1.732

Abstract

Abstract This research aims that moral values are very important insupporting the career of an accountant who has high credibility so thathe is responsible for his profession because the profession of anaccountant is very tempting from deviant behavior towards theprofession so that he is equipped with moral ethics and obedience toreligion contained in good morals. taught by religion, thereforeprospective accountant students have a fear of sin if they commitdeviations and they are responsible to God who is all-seeing for allactivities carried out in every activity of an accountant. With this fear,they are protected from the characteristics of Satan. who plunged himinto the abyss of sin on the path of the corrupt accounting professionand became a person who is honest and has noble character. Themethod used in this research is by using quantitative methods, namelyinterviews and observations, distributing questionnaires, the object ofwhich is students of the accounting study program at NurtanioUniversity, Bandung. The conclusion from the results of this researchis that the influence of moral values on prospective accountants showsexemplary honesty in all activities in the organization, especially theaccounting profession. Because the ethical values of prospectiveaccountants must be upheld as a basis for trust for their clients.Keywords: Moral Values, Prospective Accountants
COMPETENCY ANALYSIS OF AUDITORS WHO HAVE RELATIVES WITH PARTNERS IN PRODUCING QUALITY AUDITS AT PUBLIC ACCOUNTING FIRMS IN BANDUNG Sutrisna, Wawan Asad; Merlina, Tina; Apriyanti, Apriyanti
Accounting Research Journal Vol. 2 No. 1 (2023): September
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v2i1.733

Abstract

Abstract. Kinship relations are a homework in itself for business actorsin developing countries to obtain competent workers. The aim of thisresearch is to determine the competency of an auditor who has a relativerelationship with a partner in producing quality audits. This research usesa qualitative method with an ethnomethodological approach in one of thelocal KAPs in the city of Bandung. It is concluded that competenceinfluences the quality of audits at Public Accounting Firms (KAP) in theBandung area. With a very strong and positive correlation category,which means that the better the audit competency, the better the auditquality.Keywords: Auditor Competency, Quality Audit
APPLICATION OF IFRS WITH DISCLOSURE OF FIXED ASSETS IN THE COMPANY'S FINANCIAL STATEMENTS Rizky, Nonon Dherian; Asad Sutrisna, Wawan
Accounting Research Journal Vol. 2 No. 1 (2023): September
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v2i1.734

Abstract

Abstract. The aim of this research is to analyze the implementation ofIFRS and its relationship with the comparison of disclosure of fixedassets or now called PPE (Property, Plant, and Equipment) in financialreports. The variable used in this research is the application of IFRSwhich focuses on the comparison of PPE disclosures. This research isbased on previous research conducted by Vergauwe and Gaeremynck(2013). The sample for this research is manufacturing companies listedon the Indonesia Stock Exchange (BEI) in 2019-2022. Data wascollected using a purposive sampling method, observations wereanalyzed. Hypothesis testing in this research uses regression analysisBased on the results of the regression test, the application of IFRS doesnot have a significant effect on the disclosure of fixed assets in financialstatements.Keywords: Implementation of IFRS, Disclosure of Fixed Assets,Financial Reports
KOREKSI FISKAL DAN LAPORAN KEUANGAN KOMERSIL: STUDI PADA KOPERASI PRODUSEN TEMPE TAHU KOTA BANDUNG Setiajatnika, Eka; Eka Setiani, Ria
Accounting Research Journal Vol. 2 No. 1 (2023): September
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v2i1.740

Abstract

Absrak. Pajak merupakan salah satu penerimaan negara yang palingbesar digunakan untuk pembangunan dan pengeluaran negara. Salahsatu sumber penerimaan negara adalah dari pajak penghasilan yangdikenakan pada penghasilan badan. Dalam memenuhi pelaporan pajak,maka perusahaan atau badan perlu melakukan koreksi fiskal. Penelitianyang dilakukan di KOPTI Kota Bandung ini bertujuan untuk melihatbagaimana koreksi fiskal pada KOPTI Kota Bandung apakah sesuaidengan Undang-Undang Perpajakan. Dalam penelitian ini, penelitimenggunakan metode penelitian deskriptif kualitatif, denganmenggunakan sumber data primer dan sekunder dan teknikpengumpulan data wawancara, studi pustaka dan dokumentasi. Hasilpenelitian yang dilakukan di KOPTI Kota Bandung menunjukan bahwaKOPTI Kota Bandung dalam melakukan koreksi fiskal belum sesuaidengan peraturan perpajakan. Dengan demikian hal tersebutberpengaruh terhadap perhitungan pajak penghasilan terutang yangdimana mengalami kurang bayar pada tahun 2021 sebesarRp.30.821.267,48 dan pada tahun 2022 sebesar Rp.20.208.346,11.Kata Kunci: Koreksi Fiskal, Laporan Keuangan, Pajak PenghasilanTerutang
STUDI PUSTAKA:"PENERAPAN PRAKTEK GANTI RUGI DITINJAU DARI FATWA DEWAN SYARI'AH NASIONAL MUI NOMOR 43/DSN-MUI/VLII/2004 TENTANG GANTI RUGI (TA'WIDH)" Azzahra, Faiza; Ardy Firdauz, Muhammad Hariz; Nashrullah, Nashrullah; Kurnia, Syifatiani
Accounting Research Journal Vol. 2 No. 1 (2023): September
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v2i1.742

Abstract

Abstrak. Penelitian ini bertujuan untuk mengetahui sejauh manaimplementasi Fatwa DSN MUI No: 43/DSN-MUI/2004 tentang ta’widhpada objek-objek penelitian sebelumnya. Metode yang digunakan dalampenelitian ini adalah metode tinjauan pustaka. Penelitian ini menggunakanpendekatan kualitatif terhadap 17 artikel termasuk jurnal dan skripsi.Peneliti memperoleh data sekunder pada platform Google Scholar. Hasilpenelitian yang dilakukan oleh peneliti terhadap 17 artikel berupa jurnal danskripsi dengan menggunakan metode literatur review, bahwa masih banyakobjek penelitian terdahulu yakni sebanyak 11 artikel yang tidak sesuai fatwaDSN-MUI terutama terhadap praktek ganti rugi (ta’widh) yang telahditentukan fatwa dan kebanyakan ketidaksesuaian penerapan yaitu besarnilai kerugian ditentukan pada awal akad yangg seharusnya menurutketentuan fatwa tentang ta’widh tidak diperbolehkan. Sedangkan hanya 5artikel yang sudah menerapkan sesuai dengan fatwa dan 1 artikel yangmasih samar-samar karena berdasarkan wawancara yang dilakukan penelititerdahulu terdapat jawaban yang berbeda-beda dari narasumber,ada yangmengatakan telah sesuai dan juga tidak sesuai fatwa. Simpulan hal yangperlu diperhatikan bahwa masih banyak objek penelitian berdasarkan artikelterdahulu yang ditemukan oleh penulis yang belum menerapkan ganti rugi(ta’widh) sesuai dengan ketentuan fatwa DSN MUI Nomer 43/DSNMUI/VIII/2004. Walaupun studi kasus artikel yang dominan membahastentang ta’widh yaitu pada LKS, namun penerapaan berdasarkan fatwamasih banyak yang tidak sesuai.Kata kunci: Fatwa No: 43/DSN-MUI/2004, Ta’widh, Studi pustaka

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2023 2023


Reset
Filter By Issues
All Issue Vol. 3 No. 2 (2025): Accounting Research Journal (March 2025 - Aug 2025) Vol. 3 No. 1 (2024): Accounting Research Journal (September 2024 - February 2025) Vol. 2 No. 2 (2024): Accounting Research Journal (March 2024 - Aug 2024) Vol. 3 No. 1 (2024): September Vol. 2 No. 2 (2024): Maret Vol. 2 No. 1 (2023): Accounting Research Journal (September 2023 - February 2024) Vol. 1 No. 2 (2023): Accounting Research Journal (March 2023 - Aug 2023) Vol. 2 No. 1 (2023): September Vol. 1 No. 2 (2023): March Vol. 1 No. 1 (2022): Accounting Research Journal (September 2022 - February 2023) Vol. 1 No. 1 (2022): September More Issue