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Asep Mulyana
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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 71 Documents
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Pengaruh Audit Sumber Daya Manusia Dan Motivasi Kerja Terhadap Kinerja Guru di Smk Widya Dirgantara Bandung Roby Sumarna; Fitriana Fitriana
Accounting Research Journal Vol. 1 No. 1 (2022): Accounting Research Journal (September 2022 - February 2023)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v1i1.603

Abstract

Abstrak. Tujuan dari penelitian ini adalah untuk mengetahui (1) bagaimana audit SDM, motivasi kerja dan kinerja guru , (2) apakah audit SDM berpengaruh terhadap kinerja guru, (3) apakah motivasi kerja berpengaruh terhadap kinerja guru , (4) apakah audit SDM dan motivasi kerja berpengaruh terhadap kinerja guru. Metode penelitian ini menggunakan metode deskriptif asosiatif kausal dengan pendekatan kualiatatif pada SMK Widya Dirgantara Kota Bandung. Hasil penelitian menunjukkan bahwa : (1) Audit SDM berdasarkan kuesioner memperoleh nilai rata-rata hitung per variabel 3,80 berada pada kategori “Baik”, motivasi kerja berdasarkan kuesioner memperoleh nilai rata-rata hitung per variabel 3,84 berada pada kategori “Baik” dan kinerja guru berdasarkan kuesioner memperoleh nilai rata-rata hitung per variabel 4,18 berada pada kategori “Baik” (2) Audit SDM berpengaruh terhadap Kinerja Guru memiliki hubungan yang sedang dengan nilai korelasi 0,540 dan memiliki pengaruh sebesar 27,6% (3) Motivasi Kerja berpengaruh terhadap KinerjaGuru memiliki hubungan yang kuat dengan nilai korelasi 0,602 dan memiliki pengaruh sebesar 34,8% (4) Audit SDM dan Motivasi Kerja secara simultan berpengaruh terhadap Kinerja Guru memiliki hubungan yang kuat dengan nilai korelasi sebesar 0,630 dan memiliki pengaruh sebesar 37%.
PENGARUH LITERASI AKUNTANSI, PENCATATAN TRANSAKSI HARIAN, DAN PENGGUNAAN E-WALLET TERHADAP KUALITAS PENGELOLAAN KEUANGAN Putri Novianti; Auliya Zulfatillah
Accounting Research Journal Vol. 4 No. 1 (2025): Accounting Research Journal (September 2025 - February 2026)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v4i1.1006

Abstract

This study was conducted to examine the effect of accounting literacy, daily transaction recording, and e-wallet usage on financial management quality. The respondents were MSMEs engaged in the food and beverage sector in Bandung. Although these MSMEs have utilized digital payment systems, there are still obstacles, particularly in terms of inconsistent transaction recording and suboptimal utilization of financial data from e-wallets. This study uses a quantitative approach with a survey method through the distribution of questionnaires to 72 respondents. Statistical testing uses multiple linear regression. The regression analysis results show that the three independent variables, namely accounting literacy, daily transaction recording, and e-wallet usage, have a significant partial effect on financial management quality. However, the negative regression coefficients for all three variables indicate that improper implementation of these aspects can have a negative impact on SME finances. Therefore, a more consistent and accurate understanding and application are needed to ensure that the use of financial technology and transaction recording can truly enhance the overall quality of SME financial management.
ANALISIS PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SETELAH PENUTUPAN GIANT PADA PT HERO SUPERMARKET TBK (HERO GRUP) Francisca Kristiastuti; Utari Kartika Sari; Nurul Abdilah Solehah
Accounting Research Journal Vol. 4 No. 1 (2025): Accounting Research Journal (September 2025 - February 2026)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v4i1.1007

Abstract

Hero Group closed all Giant outlets in 2021. This was a effort by the company to reduce its burden and focus of business development on other sectors. This research was conducted to determine the difference in financial performance as a result of the closure of Giant outlets by comparing data from before and after the event. This study uses a comparative test, which is a test that compares two data. The test tool used is the paired sample t test. The data compared are the period before the closure of Giant in 2018 – 2020 and the period after the closure of Giant in 2021 – 2023. Based on the results there was no difference in PT Hero Supermarket, Tbk’s financial ratio as measured by current ratio, debt to equity ratio, and net profit margin both before and after the closure of Giant outlets. Meanwhile, the ratio of total assets turnover had a significant difference.
PENGARUH KESADARAN WAJIB PAJAK DAN PROGRAM PEMUTIHAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR PADA KANTOR SAMSAT CIMAHI Putri Dwi Anjarwati; Nonon Dherian Rizki; Kusnadi Kibet Lesmana
Accounting Research Journal Vol. 4 No. 1 (2025): Accounting Research Journal (September 2025 - February 2026)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v4i1.1008

Abstract

Motor Vehicle Tax is one of the regional taxes that serves as an important source of revenue for provincial governments in Indonesia. The compliance of motor vehicle taxpayers is a crucial factor in increasing regional tax revenue. However, many taxpayers are still found to delay or even avoid fulfilling their tax obligations. This study aims to examine the influence of Taxpayer Awareness and the Tax Amnesty Program on Motor Vehicle Taxpayer Compliance at the Cimahi Samsat Office. The research uses a quantitative method with a descriptive approach. Data was collected through questionnaires distributed directly to 100 respondents as the research sample. The data analysis technique used is multiple linear regression, processed using SPSS version 29. The results of this study indicate that both partially and simultaneously, Taxpayer Awareness and the Tax Amnesty Program have a significant influence on Motor Vehicle Taxpayer Compliance at the Cimahi Samsat Office.
ANALISIS DIVIDEND PAYOUT RATIO TERHADAP HARGA SAHAM FARMASI DI BEI SEBELUM DAN SESUDAH PANDEMI COVID-19 Dikdik Maulana
Accounting Research Journal Vol. 4 No. 1 (2025): Accounting Research Journal (September 2025 - February 2026)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v4i1.1011

Abstract

Indonesia's pharmaceutical market faces the obstacle of a poor operating climate undermined by low levels of protection for intellectual property. In addition, the pricing and reimbursement system is underdeveloped. The pricing and reimbursement system reflects the underdeveloped status of the pharmaceutical market and requires restructuring and modernization. The target issues to be discussed are researched through research with specific themes and research topics by narrowing down the topic of discussion regarding Dividend Payout Ratio and Stock Price. The research method approach used is descriptive verification method, which is research that aims to determine the relationship between variables and other variables. This method is done by testing hypotheses and answering problem formulations through data collection. The data source used in this study is the official website of the Indonesia Stock Exchange (IDX). Based on the test results, the results of the research on the Dividend Payout Ratio variable state that there is an influence between Dividend Payout Ratios and stock prices, firm size has a significant effect on stock prices, dividend payout ratio has no significant effect on stock prices.
THE IMPORTANCE OF ACCOUNTING INFORMATION SYSTEM PERFORMANCE ANALYSIS ASEP MULYANA; Tevi Leniany
Accounting Research Journal Vol. 4 No. 1 (2025): Accounting Research Journal (September 2025 - February 2026)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v4i1.1016

Abstract

This research explains the importance of performance analysis in accounting information systems which aims to analyze how effective and accurate the performance of accounting information systems is on the company's economy. If this accounting information system is not effective and accurate, it will cause several factors such as recording errors, inaccurate reporting of the company's economic financial activities. The method used in this research is a literature study which collects data from several sources. The conclusion of this research is that in the era of information technology, companies are forced to use accounting information systems because this accounting information system is very important for companies. The existence of an accounting information system produces reports and data effectively and accurately and enables managers to make appropriate decisions. Information systems also provide good benefits for companies, such as tax optimization, cost control, accurate budget preparation and reducing the risk of errors in recording.
Determinants of MSME Income: The Role of Capital, Education Level, and Financial Literacy in Manufacturing MSMEs Gilbert Johan Martin Sinaga
Accounting Research Journal Vol. 4 No. 2 (2026): Accounting Research Journal (March 2026-Aug 2026)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v4i2.1148

Abstract

This study aims to examine the effects of capital, education level, and financial literacy on the income of Micro, Small, and Medium Enterprises (MSMEs) in Bengkalis Regency. A quantitative approach was employed using a survey method involving 390 MSME actors selected through purposive sampling. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that capital, education level, and financial literacy have positive and significant effects on MSME income, with financial literacy emerging as the most dominant factor. These findings suggest that, beyond traditional production factors, the ability to effectively manage financial resources plays a critical role in enhancing business performance. This study contributes to the literature by integrating production theory and human capital theory in explaining MSME income, while also highlighting the importance of financial literacy in the context of small businesses in regional economies. Practically, the findings underscore the need to strengthen financial literacy and human resource capacity as strategic approaches to improving MSME income.
Financial Conditions and Audit Report Lag: Evidence from Indonesia’s Non-Primary Consumer Sector Enos Parlindungan Nainggolan; Gilbert Johan Martin Sinaga
Accounting Research Journal Vol. 4 No. 2 (2026): Accounting Research Journal (March 2026-Aug 2026)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v4i2.1150

Abstract

This study examines the effect of financial conditions, proxied by solvability, profitability, and liquidity, on audit report lag in non-primary consumer goods companies listed on the Indonesia Stock Exchange during the 2020–2022 period. The study employs a quantitative approach using secondary data obtained from audited financial statements, with a total of 321 firm-year observations selected through purposive sampling. Multiple linear regression analysis is applied to test the proposed hypotheses. The results show that solvability has a positive and significant effect on audit report lag, indicating that firms with higher leverage tend to experience longer audit delays due to increased audit complexity and risk. In contrast, profitability and liquidity have negative and significant effects on audit report lag, suggesting that firms with better financial performance and stronger liquidity positions tend to complete the audit process more efficiently and report in a more timely manner. These findings support agency theory and signaling theory, highlighting that financial risk and performance serve as important determinants of audit timeliness. Firms with higher financial risk are associated with longer audit delays, while firms with stronger financial conditions provide positive signals that encourage timely reporting. This study contributes to the literature by providing sector-specific evidence from the non-primary consumer goods industry in Indonesia during the post-pandemic period. The findings also offer practical implications for management, auditors, and regulators in improving the efficiency and timeliness of financial reporting in emerging markets.
A ANALISIS KINERJA KEUANGAN PERUSAHAAN PENERBANGAN PRA DAN PASCA PANDEMI COVID-19: ANALISIS KINERJA KEUANGAN PERUSAHAAN PENERBANGAN PRA DAN PASCA PANDEMI COVID-19 Debora Tri Oktarina Phety; Kusnadi Kibet Lesmana; Annisa Mutaharoh
Accounting Research Journal Vol. 4 No. 2 (2026): Accounting Research Journal (March 2026-Aug 2026)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v4i2.1152

Abstract

Penelitian ini bertujuan untuk mengkaji perbandingan kondisi keuangan perusahaan maskapai penerbangan sebelum dan sesudah masa pandemi Covid-19. Metode yang dipakai adalah pendekatan kuantitatif dengan rancangan komparatif, menggunakan data sekunder sebagai sumber informasi. Temuan studi ini mengindikasikan bahwa tidak ada perbedaan signifikan pada rasio lancar (Current Ratio) dan imbalan investasi (Return on Investment) antara periode sebelum dan setelah pandemi. Akan tetapi, rasio utang terhadap ekuitas (Debt to Equity Ratio) menunjukkan adanya perbedaan yang bermakna di kedua periode tersebut.
THE EFFECT OF TAX POLICY ON BUSINESS MARKETING STRATEGY ACTIVITES IN INDOMARET, BANDUNG REGENCY Risma Budianingsih; Asep Mulyana; Eti Rahmawati
Accounting Research Journal Vol. 4 No. 2 (2026): Accounting Research Journal (March 2026-Aug 2026)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v4i2.1153

Abstract

This study aims to analyze the influence of tax policies on business marketing activities in modern retail companies, specifically Indomaret. As one of the largest minimarket chains in Indonesia with thousands of outlets spread across Indonesia, Indomaret faces various tax policies, such as Value Added Tax (VAT), income tax, and digital tax regulations, which impact the company's operations and marketing strategies. Tax policies, particularly the implementation of an 11% VAT on retail products, directly impact product pricing and consumer purchasing power. This situation encourages the company to adjust its marketing strategies, such as price promotions, discounts, and advertising cost efficiency, to maintain competitiveness in the market. Furthermore, Indomaret also utilizes its extensive network as part of its service marketing strategy, including providing tax payment facilities for the public, which enhances brand image and consumer trust. The research method used a quantitative approach, with data collection techniques through consumer and business surveys, as well as literature studies related to tax policies and retail marketing. Data analysis was conducted to measure the relationship between tax policy variables and marketing activities, such as pricing, promotion, and distribution strategies. The results indicate that tax policies have a significant influence on business marketing activities at Indomaret. Increasing tax burdens tend to encourage companies to adjust pricing and promotional strategies to remain competitive. Furthermore, tax policy also encourages marketing innovation, particularly in the use of additional services and digitalization to attract consumers. The conclusion of this study indicates that tax policy is a critical external factor in determining retail marketing strategies. Therefore, Indomaret needs to integrate tax planning with its marketing strategy to increase business effectiveness and maintain customer loyalty.

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