Accounting Research Journal
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.
Articles
61 Documents
<![CDATA[INCREASE IN INCOME TAX OF INDIVIDUALS THROUGH TAX AUDIT: INCREASE IN INCOME TAX OF INDIVIDUALS THROUGH TAX AUDIT ]]>
<![CDATA[Asep Mulyana]]>
<![CDATA[ Accounting Research Journal Vol. 1 No. 2 (2023): March ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung ]]>
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DOI: 10.56244/accrual.v1i2.705
<![CDATA[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]]>
<![CDATA[THE ROLE OF INTERNAL AUDIT IN RISK MANAGEMENT OF CORPORATE ORGANIZATIONS ]]>
<![CDATA[Susilawati, Endang]]>;
<![CDATA[Rizqi, Vini]]>;
<![CDATA[Permata Sari, Vina]]>
<![CDATA[ Accounting Research Journal Vol. 2 No. 1 (2023): September ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung ]]>
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DOI: 10.56244/accrual.v2i1.731
<![CDATA[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]]>
<![CDATA[IMPLEMENTATION OF MORAL VALUES TOWARDS PROSPECTIVE ACCOUNTANTS PERCEPTION OF ACCOUNTING STUDENTS EMPIRICAL STUDY ACCOUNTING PROGRAM STUDENTS FACULTY OF ECONOMICS NURTANIO UNIVERSITY BANDUNG ]]>
<![CDATA[Mulyana, Asep]]>;
<![CDATA[Waruwu, Fotuho]]>;
<![CDATA[Rahmawati, Mia]]>
<![CDATA[ Accounting Research Journal Vol. 2 No. 1 (2023): September ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung ]]>
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DOI: 10.56244/accrual.v2i1.732
<![CDATA[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]]>
<![CDATA[COMPETENCY ANALYSIS OF AUDITORS WHO HAVE RELATIVES WITH PARTNERS IN PRODUCING QUALITY AUDITS AT PUBLIC ACCOUNTING FIRMS IN BANDUNG ]]>
<![CDATA[Sutrisna, Wawan Asad]]>;
<![CDATA[Merlina, Tina]]>;
<![CDATA[Apriyanti, Apriyanti]]>
<![CDATA[ Accounting Research Journal Vol. 2 No. 1 (2023): September ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung ]]>
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DOI: 10.56244/accrual.v2i1.733
<![CDATA[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]]>
<![CDATA[APPLICATION OF IFRS WITH DISCLOSURE OF FIXED ASSETS IN THE COMPANY'S FINANCIAL STATEMENTS ]]>
<![CDATA[Rizky, Nonon Dherian]]>;
<![CDATA[Asad Sutrisna, Wawan]]>
<![CDATA[ Accounting Research Journal Vol. 2 No. 1 (2023): September ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung ]]>
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DOI: 10.56244/accrual.v2i1.734
<![CDATA[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]]>
<![CDATA[KOREKSI FISKAL DAN LAPORAN KEUANGAN KOMERSIL: STUDI PADA KOPERASI PRODUSEN TEMPE TAHU KOTA BANDUNG ]]>
<![CDATA[Setiajatnika, Eka]]>;
<![CDATA[Eka Setiani, Ria]]>
<![CDATA[ Accounting Research Journal Vol. 2 No. 1 (2023): September ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung ]]>
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DOI: 10.56244/accrual.v2i1.740
<![CDATA[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]]>
<![CDATA[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)" ]]>
<![CDATA[Azzahra, Faiza]]>;
<![CDATA[Ardy Firdauz, Muhammad Hariz]]>;
<![CDATA[Nashrullah, Nashrullah]]>;
<![CDATA[Kurnia, Syifatiani]]>
<![CDATA[ Accounting Research Journal Vol. 2 No. 1 (2023): September ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung ]]>
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DOI: 10.56244/accrual.v2i1.742
<![CDATA[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]]>
<![CDATA[AKUNTABILITAS WAKAF: TELAAH LITERATUR PADA DATABASE DIMENSIONS PERIODE 2014-2023 ]]>
<![CDATA[Setyorini, Septyaningdiah]]>
<![CDATA[ Accounting Research Journal Vol. 2 No. 2 (2024): Maret ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung ]]>
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DOI: 10.56244/accrual.v2i2.748
<![CDATA[Akuntabilitas merupakan hal yang penting dalam pengelolaan harta wakaf. Akuntabilitas wakaf erat hubungannya dengan pengelolaan keuangan yang menunjukkan kredibilitas, kapabilitas nadzir hingga dapat memperoleh kepercayaan dari masyarakat. Semakin tinggi akuntabilitas lembaga maka semakin tinggi pula tingkat kepercayaan masyarakat. Penelitian ini mengkaji perkembangan akuntabilitas wakaf dalam 10 tahun terakhir. Penelitian ini menggunakan metode kualitatif dengan pendekatan kajian literatur dan analisis bibliometrik. Sumber data yang digunakan adalah database Dimensions. Hasil menunjukkan bahwa penelitian terkait akuntabilitas wakaf mengalami peningkatan terutama pada tahun 2022 (131 publikasi). Bidang pengkajian tersebar pada 17 bidang penelitian diantaranya bidang kajian filosofi dan keagamaan, bisnis manajemen dan humaniora. Sumber publikasi yang paling produktif dengan subjek penelitian akuntabilitas wakaf adalah ZISWAF Jurnal Zakat dan Wakaf (1), Jurnal Ekonomi Syariah Teori dan Terapan (2) dan Jurnal Tabarru Islamic Banking and Finance (3).]]>
<![CDATA[LITERATURE REVIEW: “IMPLEMENTATION OF ALLOWANCE FOR IMPAIRMENT LOSS RESERVES BASED ON PSAK 71 IN FINANCIAL INSTITUTIONS” ]]>
<![CDATA[Addu, Abdulloh Sayyid]]>;
<![CDATA[Hariz, Muhammad]]>
<![CDATA[ Accounting Research Journal Vol. 2 No. 2 (2024): Maret ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung ]]>
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DOI: 10.56244/accrual.v2i2.749
<![CDATA[The aims of this research is to determine the implementation of impairment loss reserves based on PSAK 71 in financial institutions using secondary data from 11 previous journals. This research used qualitative approach with literature review method. Result of a reseach is there are several important found in this research. Analysis of 11 journal publications related to the implementation of impairment loss reserves based on PSAK 71 in financial institutions from 2020-2024 is as follows:First, mostly methods used by previous journal were qualitative approach using secondary data, some of which were sourced from the IDX website and interviews to answer phenomena related to the implementation of impairment loss reserves based on PSAK 71 in financial institutions, amounted 9 (82%) of 11 journals obtained. Meanwhile, quantitative approach used,amounted 2 (18%) of 11 journals obtained. Second, object of research conducted in previous research related to the implementation of impairment loss reserves based on PSAK 71 was dominated by bank financial institutions amounted 8 (73%) journals obtained. Meanwhile, non-bank institutions amounted 3 (27%) journals obtained. Third, based on the journals found by the authors based the object of previous research, there are 9 (82%) journals obtained that implemented PSAK 71. Meanwhile, there are 2 (18%) journals obtained that do not implemented PSAK 71. The implementation of PSAK 71 has been widely adopted by many entities. This indicates a significant trendtowards compliance with the accounting standard, reflecting the importance placed on adhering to regulatory requirements within the financial reporting landscape. ]]>
<![CDATA[STUDI LITERATUR TENTANG EFEKTIVITAS GENERALIZED AUDIT SOFTWARE (GAS) DALAM MENDUKUNG PELAKSANAAN AUDIT SYARIAH DI INDONESIA ]]>
<![CDATA[Aditya, Afrizal]]>;
<![CDATA[Yusuf, Ayatullah Alfani]]>;
<![CDATA[Prasojo, Bara Prahyudha]]>
<![CDATA[ Accounting Research Journal Vol. 2 No. 2 (2024): Maret ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung ]]>
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DOI: 10.56244/accrual.v2i2.750
<![CDATA[Jurnal ini membahas efektivitas Generalized Audit Software (GAS) dalam mendukung pelaksanaan audit syariah di Indonesia. Bank syariah, sebagai entitas bisnis, dihadapkan pada tantangan manajemen risiko dan kepatuhan syariah yang semakin kompleks. Dalam konteks ini, GAS menjadi solusi teknologi audit yang dapat meningkatkan efisiensi dan efektivitas proses audit. Meskipun GAS membuka peluang baru, terdapat keterbatasan teknologi audit di Indonesia yang perlu dipahami dan diatasi. Jurnal ini bertujuan mengidentifikasi faktor-faktor kunci yang mempengaruhi efektivitas GAS dalam konteks audit syariah. Melalui studi literatur, jurnal ini memberikan gambaran komprehensif tentang tantangan dan peluang implementasi GAS dalam audit syariah serta memberikan wawasan tentang langkah-langkah praktis untuk meningkatkan efektivitasnya. Studi literatur dilakukan melalui pencarian terfokus pada basis data akademis dan sumber-sumber terkait dengan GAS dan audit syariah di Indonesia.]]>
