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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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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 86 Documents
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THE EFFECT OF PROMOTION COSTS AND GENERAL ADMINISTRATION COSTS ON NET PROFIT IN COSMETICS AND HOUSEHOLD NEEDS COMPANIES MULYANA, ASEP; Habiburahman, Fadil
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.v4i2.1158

Abstract

Research This study aims to determine the effect of promotion costs and general administrative costs on net profit in cosmetics and household needs companies. to Net Income in cosmetics companies and household needs listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023, both the influence partially and simultaneously. The research method used in this research This research is a descriptive and associative method with a quantitative approach. This study uses secondary data, namely the financial statements of PT Victoria Care Indonesia Tbk, PT Martina Berto Tbk, PT Unilever Indonesia Tbk, and PT Kino Indonesia Tbk. Period 2020-2023. The data analysis technique used is multiple linear regression test, partial test (t test) and partial test (t test). partial test (t test) and simultaneous test (F test). The results showed that partially the variable Promotion Costs and General Administration Costs have no effect on Net Income. effect on Net Income. Simultaneously promotion costs and general administration costs Promotion costs and general administrative costs affect net profit in cosmetics companies and household needs listed on the Indonesia Stock Exchange (IDX) for the period of 2020-2023.
Determinants of MSME Income: The Role of Capital, Education Level, and Financial Literacy in Manufacturing MSMEs Sinaga, Gilbert Johan Martin
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 Nainggolan, Enos Parlindungan; Sinaga, Gilbert Johan Martin
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 Phety, Debora Tri Oktarina; Lesmana, Kusnadi Kibet; Mutaharoh, Annisa
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 Budianingsih, Risma; Mulyana, Asep; Rahmawati, Eti
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.
THE EFFECT OF PROMOTION COSTS AND GENERAL ADMINISTRATION COSTS ON NET PROFIT IN COSMETICS AND HOUSEHOLD NEEDS COMPANIES MULYANA, ASEP; Habiburahman, Fadil
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.v4i2.1158

Abstract

Research This study aims to determine the effect of promotion costs and general administrative costs on net profit in cosmetics and household needs companies. to Net Income in cosmetics companies and household needs listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023, both the influence partially and simultaneously. The research method used in this research This research is a descriptive and associative method with a quantitative approach. This study uses secondary data, namely the financial statements of PT Victoria Care Indonesia Tbk, PT Martina Berto Tbk, PT Unilever Indonesia Tbk, and PT Kino Indonesia Tbk. Period 2020-2023. The data analysis technique used is multiple linear regression test, partial test (t test) and partial test (t test). partial test (t test) and simultaneous test (F test). The results showed that partially the variable Promotion Costs and General Administration Costs have no effect on Net Income. effect on Net Income. Simultaneously promotion costs and general administration costs Promotion costs and general administrative costs affect net profit in cosmetics companies and household needs listed on the Indonesia Stock Exchange (IDX) for the period of 2020-2023.
DAMPAK AUDITOR SWITCHING TERHADAP AUDIT REPORT LAG Lesmana, Kusnadi Kibet; Merlina, Tina
Accounting Research Journal Vol. 3 No. 2 (2025): Accounting Research Journal (March 2025 - Aug 2025)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v3i2.978

Abstract

Penelitian ini dirancang untuk menganalisis pengaruh pergantian auditor (auditor switching) terhadap panjangnya waktu penyelesaian audit atau audit report lag (ARL) pada perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia. Audit report lag dianggap sebagai indikator krusial dalam menilai efisiensi pelaksanaan audit serta transparansi pelaporan keuangan, yang pada akhirnya dapat berdampak pada pengambilan keputusan oleh para pemangku kepentingan. Dalam konteks tata kelola perusahaan, pergantian auditor merupakan fenomena yang dapat memperpanjang proses audit, karena auditor pengganti membutuhkan waktu untuk mengenal sistem internal, struktur organisasi, dan kompleksitas kegiatan operasional entitas yang diaudit. Untuk menguji hubungan tersebut, penelitian ini menggunakan metode kuantitatif dengan pendekatan purposive sampling terhadap perusahaan sektor manufaktur selama periode tahun 2020 hingga 2023. Data yang diperoleh dianalisis menggunakan regresi linier berganda guna mengkaji sejauh mana auditor switching berkontribusi terhadap ARL, dengan mengikutsertakan sejumlah variabel kontrol seperti tingkat kesehatan keuangan perusahaan dan kompleksitas audit. Temuan empiris dari penelitian ini menunjukkan bahwa pergantian auditor memiliki dampak signifikan dalam memperpanjang ARL. Selain itu, faktor-faktor seperti kondisi finansial perusahaan dan kompleksitas proses audit turut memengaruhi lamanya waktu yang dibutuhkan untuk menyelesaikan laporan audit.
PENGARUH PENGETAHUAN PERPAJAKAN DAN SISTEM SAMSAT DRIVE THRU TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR PADA KANTOR SAMSAT KOTA CIMAHI ., Apriyanti; Susilawati, Endang; Mulyana, Asep
Accounting Research Journal Vol. 3 No. 2 (2025): Accounting Research Journal (March 2025 - Aug 2025)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v3i2.982

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar Pengaruh Pengetahuan Perpajakan dan Sistem Samsat Drive Thru terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor pada Kantor Samsat Kota Cimahi. Penelitian ini menggunakan metode kuantitatif dengan teknik pengumpulan data berupa kuesioner yang disebarkan secara langsung berdasarkan jumlah sampel 100 responden dan menggunakan metode deskriptif. Teknik analisis data yang digunakan adalah regresi linear berganda yang diolah dengan SPSS 27. Hasil penelitian ini menunjukkan bahwa secara parsial Pengetahuan Perpajakan berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor, sedangkan Sistem Samsat Drive Thru tidak berpengaruh terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Secara simultan Pengetahuan Perpajakan dan Sistem Samsat Drive Thru berpengaruh secara signifikan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor.
IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN EMKM DALAM SISTEM PELAPORAN KEUANGAN BERBASIS MICROSOFT EXCEL Dikdik Maulana; Suryo, Medianto
Accounting Research Journal Vol. 3 No. 2 (2025): Accounting Research Journal (March 2025 - Aug 2025)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v3i2.986

Abstract

Kendala dari pelaku UMKM adalah minimnya pengetahuan dalam mencatat dan memberikan informasi untuk pelaku usaha, Microsoft Excel dipilih sebagai aplikasi dikarenakan mudah untuk dipelajari dan juga karena Microsoft Excel sudah familiar dikalangan masyarakat. Teknik analisis data pada penelitian ini menggunakan teknik reduksi data, display data, dan penarikan kesimpulan. Pengumpulan data dilakukan melalui studi lapangan, dokumentasi dan studi perpustakaan. Hasil dari penelitian ini adalah Distributor Halawa dan Prochid tidak memiliki laporan keuangan dikarenakan terkendala sumber daya manusia dan pemilik usaha yang kurang begitu paham mengenai bagaimana penyusunan laporan keuangan yang baik. Dengan adanya perancangan sistem informasi akuntansi ini diharapkan, dapat membantu pemilik usaha dalam penyusunan laporan keuangan dengan mudah dan sesuai standar akuntansi yang berlaku, kemudian pemilik usaha dapat memenuhi kewajibannya dalam membayar pajak serta dapat memudahkan pemilik usaha jika ingin mengajukan peminjaman modal usaha pada bank. Diperlukan kesadaran pemilik tentang pentingnya laporan keuangan agar pemilik usaha dapat mengetahui kondisi usahanya dan memudahkan pemilik usaha dalam pengambilan keputusan.
LABA KOTOR YANG DI PENGARUHI BAHAN BAKU DAN OVERHEAD Budianingsih, Risma; Leviany, Tevi
Accounting Research Journal Vol. 3 No. 2 (2025): Accounting Research Journal (March 2025 - Aug 2025)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v3i2.988

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh biaya bahan baku dan biaya overhead pabrik terhadap laba kotor PT Hanjaya Mandala Sampoerna Tbk baik secara parsial maupun simultan. Metode yang digunakan dalam penelitian ini adalah metode analisis deskriptif dengan pendekatan kuantitatif. Data yang digunakan dalam penelitian ini adalah laporan keuangan PT Hanjaya Mandala Sampoerna Tbk selama periode tujuh tahun, yaitu tahun 2011-2017. Metode statistik yang digunakan adalah regresi linier berganda dengan menguji asumsi klasik terlebih dahulu menggunakan program SPSS V.25. Hasil penelitian ini menunjukkan bahwa data yang diuji berdistribusi normal dengan hasil uji normalitas yang menggunakan tabel Kolmogrov Smirnov (KS) dan Scatterplot, uji koefisien korelasi menunjukkan hubungan yang sangat kuat dan secara parsial biaya bahan baku berpengaruh signifikan terhadap laba kotor dan biaya overhead pabrik berpengaruh signifikan terhadap laba kotor. Selain itu, secara simultan biaya bahan baku dan biaya overhead pabrik berpengaruh terhadap laba kotor.

Page 8 of 9 | Total Record : 86

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