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[THE IMPACT OF CAPITAL ON PROFITABILITY ]]>
<![CDATA[Lestari, Dwi Indah]]>;
<![CDATA[Robianto, Andira]]>
<![CDATA[ Accounting Research Journal Vol. 1 No. 2 (2023): Accounting Research Journal (March 2023 - Aug 2023) ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung ]]>
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DOI: 10.56244/accrual.v1i2.686
<![CDATA[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.]]>
<![CDATA[IMPLEMENTATION OF TAX COLLECTION TO INCREASE INDIVIDUAL INCOME TAX REVENUE ]]>
<![CDATA[Susilawati, Endang]]>;
<![CDATA[Mulyana, Asep]]>
<![CDATA[ Accounting Research Journal Vol. 1 No. 2 (2023): Accounting Research Journal (March 2023 - Aug 2023) ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung ]]>
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DOI: 10.56244/accrual.v1i2.691
<![CDATA[This study aims to determine the implementation of tax collection to increase personal income tax revenue whether there is a big effect after billing individuals. domestic private person. Taxes have a very large role in generating domestic cash receipts in order to realize continuity and increase in national development. The method used in this research is a quantitative method with a descriptive approach and the data used is secondary data. The results of the study show that partially Billing does not have a significant effect on Individual Income Tax Receipts.]]>
<![CDATA[INCREASE IN INCOME TAX OF INDIVIDUALS THROUGH TAX AUDIT ]]>
<![CDATA[Mulyana, Asep]]>
<![CDATA[ Accounting Research Journal Vol. 1 No. 2 (2023): Accounting Research Journal (March 2023 - Aug 2023) ]]>
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.]]>
<![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): Accounting Research Journal (September 2023 - February 2024) ]]>
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): Accounting Research Journal (September 2023 - February 2024) ]]>
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): Accounting Research Journal (September 2023 - February 2024) ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung ]]>
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DOI: 10.56244/accrual.v2i1.733
<![CDATA[Kinship relations are a homework in itself for business actors in developing countries to obtain competent workers. The aim of this research is to determine the competency of an auditor who has a relative relationship with a partner in producing quality audits. This research uses a qualitative method with an ethnomethodological approach in one of the local KAPs in the city of Bandung. It is concluded that competence influences the quality of audits at Public Accounting Firms (KAP) in the Bandung area. With a very strong and positive correlation category, which means that the better the audit competency, the better the audit quality.]]>
<![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): Accounting Research Journal (September 2023 - February 2024) ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung ]]>
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DOI: 10.56244/accrual.v2i1.734
<![CDATA[The aim of this research is to analyze the implementation of IFRS and its relationship with the comparison of disclosure of fixed assets or now called PPE (Property, Plant, and Equipment) in financial reports. The variable used in this research is the application of IFRS which focuses on the comparison of PPE disclosures. This research is based on previous research conducted by Vergauwe and Gaeremynck (2013). The sample for this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2019-2022. Data was collected using a purposive sampling method, observations were analyzed. Hypothesis testing in this research uses regression analysis Based on the results of the regression test, the application of IFRS does not have a significant effect on the disclosure of fixed assets in financial statements.]]>
<![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): Accounting Research Journal (September 2023 - February 2024) ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung ]]>
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DOI: 10.56244/accrual.v2i1.740
<![CDATA[Pajak merupakan salah satu penerimaan negara yang paling besar digunakan untuk pembangunan dan pengeluaran negara. Salah satu sumber penerimaan negara adalah dari pajak penghasilan yang dikenakan pada penghasilan badan. Dalam memenuhi pelaporan pajak, maka perusahaan atau badan perlu melakukan koreksi fiskal. Penelitian yang dilakukan di KOPTI Kota Bandung ini bertujuan untuk melihat bagaimana koreksi fiskal pada KOPTI Kota Bandung apakah sesuai dengan Undang-Undang Perpajakan. Dalam penelitian ini, peneliti menggunakan metode penelitian deskriptif kualitatif, dengan menggunakan sumber data primer dan sekunder dan teknik pengumpulan data wawancara, studi pustaka dan dokumentasi. Hasil penelitian yang dilakukan di KOPTI Kota Bandung menunjukan bahwa KOPTI Kota Bandung dalam melakukan koreksi fiskal belum sesuai dengan peraturan perpajakan. Dengan demikian hal tersebut berpengaruh terhadap perhitungan pajak penghasilan terutang yang dimana mengalami kurang bayar pada tahun 2021 sebesar Rp.30.821.267,48 dan pada tahun 2022 sebesar Rp.20.208.346,11.]]>
<![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): Accounting Research Journal (September 2023 - February 2024) ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung ]]>
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DOI: 10.56244/accrual.v2i1.742
<![CDATA[Penelitian ini bertujuan untuk mengetahui sejauh mana implementasi Fatwa DSN MUI No: 43/DSN-MUI/2004 tentang ta’widh pada objek-objek penelitian sebelumnya. Metode yang digunakan dalam penelitian ini adalah metode tinjauan pustaka. Penelitian ini menggunakan pendekatan kualitatif terhadap 17 artikel termasuk jurnal dan skripsi. Peneliti memperoleh data sekunder pada platform Google Scholar. Hasil penelitian yang dilakukan oleh peneliti terhadap 17 artikel berupa jurnal dan skripsi dengan menggunakan metode literatur review, bahwa masih banyak objek penelitian terdahulu yakni sebanyak 11 artikel yang tidak sesuai fatwa DSN-MUI terutama terhadap praktek ganti rugi (ta’widh) yang telah ditentukan fatwa dan kebanyakan ketidaksesuaian penerapan yaitu besar nilai kerugian ditentukan pada awal akad yangg seharusnya menurut ketentuan fatwa tentang ta’widh tidak diperbolehkan. Sedangkan hanya 5 artikel yang sudah menerapkan sesuai dengan fatwa dan 1 artikel yang masih samar-samar karena berdasarkan wawancara yang dilakukan peneliti terdahulu terdapat jawaban yang berbeda-beda dari narasumber,ada yang mengatakan telah sesuai dan juga tidak sesuai fatwa. Simpulan hal yang perlu diperhatikan bahwa masih banyak objek penelitian berdasarkan artikel terdahulu yang ditemukan oleh penulis yang belum menerapkan ganti rugi (ta’widh) sesuai dengan ketentuan fatwa DSN MUI Nomer 43/DSN-MUI/VIII/2004. Walaupun studi kasus artikel yang dominan membahas tentang ta’widh yaitu pada LKS, namun penerapaan berdasarkan fatwa masih banyak yang tidak sesuai.]]>
<![CDATA[AKUNTABILITAS WAKAF: TELAAH LITERATUR PADA DATABASE DIMENSIONS PERIODE 2014-2023 ]]>
<![CDATA[Setyorini, Septyaningdiah]]>
<![CDATA[ Accounting Research Journal Vol. 2 No. 2 (2024): Accounting Research Journal (March 2024 - Aug 2024) ]]>
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).]]>
